LİMİTED ŞİRKET TASFİYEYE GİRİŞ İŞLEMİ
1-) Dilekçe
- Şirket kaşesi ile yetkili tarafından imzalanmalı, vekaleten imzalanmış ise vekaletin aslı veya onaylı sureti eklenmeli, ekindeki evrak dökümünü içermelidir.
2-) Genel kurul kararı (noter onaylı 1 nüsha) Ayrıca düzenlenmiş ise hazirun cetveli
Dikkat: Temsile yetkili tasfiye memurlarından en az birinin Türk vatandaşı olması ve yerleşim yerinin Türkiye’de bulunması şarttır
- Tüm ortakların toplantıya katılmadığı hallerde çağrı usulü: Genel kurul, müdürler tarafından, toplantı gününden en az on beş gün (ilan ve toplantı günleri hariç) önce toplantıya çağrılır. Şirket anasözleşmesi, bu süreyi uzatabilir veya on güne kadar kısaltabilir. Genel kurul toplantıya, esas sözleşmede gösterilen şekilde, – gerekiyorsa şirketin internet sitesinde – mutlaka Türkiye Ticaret Sicili Gazetesinde yayımlanan ilanla çağrılır. Pay defterinde yazılı pay sahipleriyle, önceden şirkete pay senedi veya pay sahipliğini ispatlayıcı belge vererek adreslerini bildiren pay sahiplerine, toplantı günü ile gündem ve ilanın çıktığı veya çıkacağı gazeteler, iadeli taahhütlü mektupla bildirilir.
- Buna göre, tüm ortakların toplantıya katılmadığı hallerde tescil müracaatına, davet ilanına ait Ticaret Sicil Gazete sureti ile iadeli taahhütlü bildirime ait belgeler eklenmelidir. Ayrıca anasözleşme de özel çağrı usulü var ise bu usule ilişkin belgeler de eklenmelidir.
3-) Tasfiye memurunun ortaklar dışından atanması halinde, dışarıdan atanan memurların görevi kabul ettiğine ilişkin belge
4-) Tasfiye memurunun “Tasfiye Halinde” ibaresi ile başlayan şirket unvanı altında düzenlenmiş imza beyannamesi
5-) Reşit olmayan şirket ortağının anne ve babasının ya da anne/babadan herhangi birisinin şirkete ortak olması halinde reşit olmayan ortak için mahkemeden alınmış kayyum atama kararı
- Tasfiyeye girişin tescili sonrasında Türkiye Ticaret Sicili Gazetesinde alacaklılara çağrıya ait ilanın yapılması gereklidir. Bu yapılmadığı takdirde tasfiye süresinin uzaması durumu ortaya çıkmaktadır. Müdürlüğümüzde bulunan ilan formları şirket kaşesi ve tasfiye memurunun imzası ile ilana verilmelidir.
20 Mart 2015 Tarihinde Resmî Gazete’ de yayınlanan Gümrük ve Ticaret Bakanlığı tarafından hazırlanan SERMAYE ŞİRKETLERİNİN TASFİYESİNDE ŞİRKET ALACAKLILARININ ALACAKLARININ YATIRILACAĞI BANKANIN BELİRLENMESİNE İLİŞKİN TEBLİĞ’ e göre;
Tasfiye halinde bulunan Anonim, Limited ve sermayesi paylara bölünmüş Komandit şirketlerin, Bilinen alacaklılarıyla, Ulaşılamayan ortaklarının muaccel olan veya hakkında uyuşmazlık bulunmayan alacaklarının tutarı, Tasfiye halinde bulunan şirketin merkezinin kayıtlı bulunduğu Müdürlüğe en yakın Türkiye Cumhuriyeti Ziraat Bankası Anonim Şirketi şubesinde veya şirket merkezinin bulunduğu yerde Türkiye Cumhuriyeti Ziraat Bankası Anonim Şirketi şubesinin bulunmaması durumunda en yakın yerdeki şubede açılacak hesaba yatırılacaktır. Buna göre; Şirket defterlerinden veya diğer belgelerden alacaklı oldukları anlaşılan, yerleşim yerleri bilinen ve iadeli taahhütlü mektupla çağrılan kişiler, Şirket defterlerinden veya diğer belgelerden alacaklı oldukları anlaşılan ancak yerleşim yerleri bilinmeyen, Türkiye Ticaret Sicili Gazetesinde, şirket bağımsız denetime tabi ise şirketin internet sitesinde ve aynı zamanda sözleşmede öngörüldüğü şekilde, birer hafta arayla yapılacak üç ilanla şirketin sona ermiş bulunduğu konusunda bilgilendirilen ve alacaklarını tasfiye memuruna bildirmeye çağrılan kişiler, Tasfiye halinde bulunan şirketin ulaşılamayan ortakları, Yapılan çağrılara rağmen tasfiye halinde bulunan şirketin tasfiye memurlarına herhangi bir bildirimde bulunmazlarsa, Muaccel olan veya hakkında herhangi bir uyuşmazlık bulunmayan alacaklarının tutarı, tasfiye halinde bulunan şirketin merkezinin kayıtlı bulunduğu Müdürlüğe en yakın Türkiye Cumhuriyeti Ziraat Bankası Anonim Şirketi şubesinde veya şirket merkezinin bulunduğu yerde anılan Banka şubesinin bulunmaması durumunda en yakın yerdeki şubede açılacak hesaba yatırılacaktır. Tasfiye halinde bulunan şirketin borçları ödendikten sonra, ulaşılamayan şirket ortaklarının pay bedelleri ile pay bedelleri geri verildikten sonra kalan varlıktan üzerine düşen pay da yine tasfiye halinde bulunan şirketin merkezinin kayıtlı bulunduğu Müdürlüğe en yakın Türkiye Cumhuriyeti Ziraat Bankası Anonim Şirketi şubesinde veya şirket merkezinin bulunduğu yerde anılan Banka şubesinin bulunmaması durumunda en yakın yerdeki şubede açılacak hesaba yatırılacaktır. Muaccel olmayan veya hakkında uyuşmazlık bulunan borçlar bu kapsamda değildir. Buna göre; Tasfiye memuru; tasfiye halindeki şirketin Vergi Kimlik Numarası ile tasfiye halinde bulunan şirketin merkezinin kayıtlı bulunduğu Müdürlüğe en yakın Türkiye Cumhuriyeti Ziraat Bankası Anonim Şirketi şubesinde veya şirket merkezinin bulunduğu yerde anılan Banka şubesinin bulunmaması durumunda en yakın yerdeki şubede vadeli Türk Lirası mevduat hesabı açacaktır. Tasfiye memuru bu hesaba; Tasfiye halindeki şirketin bilinen alacaklıları ile kendisine ulaşılamayan ortaklarına dair alacak tutarını şirketin ticaret unvanı ve alacaklıya ilişkin mevcut kimlik bilgileri belirtilmek suretiyle bir ay vadeli olarak yatıracaktır. Vade süresi dolduğunda, hesap aynı vade ile yenilenecektir.
· ALACAKLI LİSTESİ
Tasfiye memurları, yukarıda yer alan açıklamalara göre bankaya yatırdığı alacak tutarları ve pay bedelleri ile ilgili alacakları bankaya yatırılan alacaklıların veya ortakların kimlik bilgilerine ve açılan hesaba ilişkin bilgileri gösterir listeyi en geç bir hafta içinde şirket merkezinin kayıtlı bulunduğu Müdürlüğe vermesi gerekmektedir. Tasfiye halinde bulunan şirketten alacaklı olan hak sahipleri, bankaya yapacakları ödeme taleplerinden önce ilgili Ticaret Sicil Müdürlüğüne başvurarak alacaklı olduklarını gösterir belge alacaklardır. Açılan hesaptan ödeme yapılabilmesi için, alacaklının ilgili Ticaret Sicil Müdürlüğünden aldığı belgeyi banka şubesine ibraz etmesi zorunludur.
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