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Örnek “vergi mevzuatı”

KAMU KURUMLARININ GERÇEK KİŞİ TACİR VE TÜZEL KİŞİ VE TEMSİLCİ DEĞİŞİKLİKLERİ HAKKINDA GEREKLİ BİLGİLERİ MERKEZİ SİCİL KAYIT SİSTEMİNDEN (MERSİS) EDİNMESİNE İLİŞKİN DÜZENLEME VE DÜZENLEMENİN TEMSİL İLİŞKİSİNDE ARANAN İSPATLAYICI KÂĞITLARA ETKİSİ

Ağustos 2022 Sayı 407

ÖZET

6102 sayılı Türk Ticaret Kanunu’nun 24’üncü maddesinin (3) numaralı fıkrasına dayanılarak 27/01/2013 tarih ve 28541 sayılı Resmi Gazete’de yayımlanan Ticaret Sicili Yönetmeliği ile belirlenen usul ve esaslar çerçevesinde ticaret sicili işlemleri elektronik ortamda yürütülen, ticaret sicili kayıtları ile tescil ve ilan edilmesi gereken içerikler düzenli olarak depolanan ve elektronik ortamda sunulan, Ticaret Bakanlığı ile Türkiye Odalar ve Borsalar Birliği (TOBB) nezdinde oluşturulan ve işletilen merkezi ortak veri tabanını içeren bilgi sistemini ifade eden Merkezi Sicil Kayıt Sistemi (MERSİS) uygulamasına geçilmiştir. Merkezi Sicil Kayıt Sisteminin (MERSİS) temel fonksiyonları arasında; tüm tüzel kişilikler ve diğer ekonomik birimlerin (tacir, serbest meslek erbabı, meslek örgütleri, dernek, vakıf, sendikalar, odalar, birlikler ve bunların üst kuruluşları, kamu kurum ve kuruluşları) tekil numara ile bir sistemde birleştirilmesi ve kamu kurumları tarafından tüzel kişiliklerle ilgili ihtiyaç duyulan bilgilerin tek bir noktadan sağlanması yer almaktadır.

Anahtar Kelimeler:

Jel Sınıflandırması:

THE OBLIGATION OF THE OFFICIAL COLLECTION OF DATA CONCERNING TRADE REGISTRATION AND THE EFFECT OF THE REGISTRATION AND ANNOUNCEMENT OF CERTAIN MATTERS (COMPANY ESTABLISHMENT AND AUTHORIZED REPRESENTATIVES) ON THE KNOWLEDGE OF PUBLIC INSTITUTIONS REGARDING THE RELEVANT MATTER

ABSTRACT

Information required by public institutions and organizations regarding legal entities should be provided from the Central Registry Registration System and the trade registry records and the trade registry records should be taken as basis for the persons authorized to represent and the forms of the representation announced in the Turkish Trade Registry Gazette. Within the framework of the procedures and principles determined by the Trade Regisrty Regulation published on the basis on the third paragraph of the Article 24 of the Turkish Commercial Code 6102, the trade registry transactions are carried out in electronically in Central Registry Registration System where is created and operated by the Ministry of Commerce and the Union of Chambers and Commodity Exchanges of Turkey, the facts that need to be registered and announced with the trade registry records are continuously stored and presented in the electronic environment. Central Regisrty Registration System has been implemented. The basic functions of the Central Regitry Registration System include using a single number for each of legal entities and other economic units and providing information about legal entities from a single point by public institutions and organizations. In this context, in accordance with the third paragraph, to be effective as of 3 February 2021, added to Article 373 of the Turkish Commercial Code numbered 6102, which stipulates that the notarized copy of the decision of board of directors, which includes the authorized persons to represent joint stock companies and the forms of representation, will be submitted to the trade registry offices to be registered and trade registry records are taken as abasis in providing information on the persons to authorized to represent and the forms of representation registered and announced in the trade registry. No documents other than issued by the Trade Registry Directorates regarding the information registerd and rhe advertisement published in the Turkish Trade Registry Gazette should be requested from the joint stock company and the limited liablity company. In this way, the Central Registry Registration System, which is based on the principle of instant processing of trade registry records and instant viewing in the electronic environment, has been implemented in order to provide information needen by tke public institutions regarding joint stock and limited liability company. In this application, the practice of requesting signature circular by public institutions has been terminated as of 3 February 2021 on the grounds that the document named “signature circular could not to be sufficient to ensure the security of legal transactions. In this context, provisions regarding the request for signature circular in special laws and related regulations have been abolished and in secondary legal regulations the phrase of signature circular is replaced with the phrase statement of signature statement or the phrase of registry certification and it has been started to take the document called signature declaration or the document called registry certification as the document showing the authority to represent. Since there is no legal obstacle to the use of the document called signature circular by private legal entities or real persons registered in the trdae registry other than public institutions and organizations, upon the request of the relevant person, signature circular can be issued by the notary public, on behalf of the real person merchants or private legal entities. There is no obstacle to carry out commecial transactions based on the signature circular by the real person merchants and to carry out or private legal entities.

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