{"id":21714,"date":"2024-01-02T19:18:13","date_gmt":"2024-01-03T00:18:13","guid":{"rendered":"https:\/\/www.taxbasket.com\/?p=21714"},"modified":"2024-01-02T19:48:48","modified_gmt":"2024-01-03T00:48:48","slug":"faydalanici-sahiplik-bilgi-raporlamasi-beneficial-ownership-information-reporting-boi","status":"publish","type":"post","link":"https:\/\/www.taxbasket.com\/tr\/blog\/kurumsal\/faydalanici-sahiplik-bilgi-raporlamasi-beneficial-ownership-information-reporting-boi","title":{"rendered":"Faydalan\u0131c\u0131 Sahiplik Bilgi Raporlamas\u0131 (Beneficial Ownership Information Reporting \u2013 BOI)"},"content":{"rendered":"

Faydalan\u0131c\u0131 Sahiplik Bilgi Raporlamas\u0131 (Beneficial Ownership Information Reporting – BOI)\u00a0mali \u015feffafl\u0131kta kritik bir bile\u015fen olarak yer al\u0131r ve kara para aklama ile yasad\u0131\u015f\u0131 mali faaliyetlere kar\u015f\u0131 m\u00fccadele etmeyi ama\u00e7lar. Finansal Su\u00e7larla M\u00fccadele A\u011f\u0131’na (FinCEN) BOI raporlar\u0131 sunmak, \u00e7e\u015fitli kurulu\u015flar i\u00e7in zorunlu bir s\u00fcre\u00e7 olup, bir \u015firket veya kurulu\u015fun arkas\u0131ndaki bireyleri daha net anlamay\u0131 sa\u011flar.<\/p>\n

A\u015fa\u011f\u0131da Faydalan\u0131c\u0131 Sahiplik Bilgi Raporlamas\u0131 (BOI) i\u00e7in temel bilgi ve konular\u0131 bulabilirsiniz.<\/p>\n<\/div>

<\/div><\/div>

Faydalan\u0131c\u0131 Sahiplik Bilgisi nedir?<\/h2>\n

Faydalan\u0131c\u0131 Sahiplik Bilgisi (Beneficial ownership information- BOI) do\u011frudan veya dolayl\u0131 olarak bir Amerikan \u015firketini sahiplenen veya kontrol eden bireylerle ilgili tan\u0131mlay\u0131c\u0131 bilgileri i\u00e7erir. Bu, varl\u0131\u011f\u0131n %25 veya daha fazlas\u0131n\u0131 alan bireyleri veya i\u015flemler \u00fczerinde \u00f6nemli kontrol veya etkiye sahip olanlar\u0131 i\u00e7erir.<\/p>\n<\/div>

<\/div><\/div>

Neden \u015firketler BOI raporu vermek zorunda?<\/h2>\n

Kongre, k\u00f6t\u00fc niyetli ki\u015filerin kabuk \u015firketler veya di\u011fer belirsiz sahiplik yap\u0131lar\u0131 arac\u0131l\u0131\u011f\u0131yla faaliyetlerini gizlemelerini veya bundan faydalanmalar\u0131n\u0131 zorla\u015ft\u0131rmak amac\u0131yla Kurumsal \u015eeffafl\u0131k Kanunu’nu kabul etti.<\/p>\n<\/div>

<\/div><\/div>

Hangi \u015firketler BOI raporu vermelidir?<\/h2>\n

Yerel \u015firketler:<\/strong> Anonim \u015eirketler (Corporation), s\u0131n\u0131rl\u0131 sorumluluklu \u015firketler (LLC) ve Amerika Birle\u015fik Devletleri’nin bir eyalete ba\u011fl\u0131 hazinede veya benzer bir ofis taraf\u0131ndan bir belge ile olu\u015fturulan di\u011fer t\u00fcm kurulu\u015flar.<\/p>\n

Yabanc\u0131 \u015firketler:<\/strong> Amerika Birle\u015fik Devletleri’nde i\u015f yapmak \u00fczere bir eyalete ba\u011fl\u0131 hazinede veya benzer bir ofis taraf\u0131ndan kayd\u0131 yap\u0131lan yabanc\u0131 \u00fclkenin yasas\u0131na tabi olan kurulu\u015flar (Anonim \u015eirketler ve s\u0131n\u0131rl\u0131 sorumluluklu \u015firketler de dahil).<\/p>\n<\/div>

<\/div><\/div>

Raporlama gereksiniminden muaf olan baz\u0131 \u015firketler var m\u0131?<\/h2>\n

Evet, halka a\u00e7\u0131k \u015firketlerden belirli gereksinimleri kar\u015f\u0131layanlar, bir\u00e7ok kar amac\u0131 g\u00fctmeyen kurulu\u015flar ve belirli b\u00fcy\u00fck i\u015fletme \u015firketleri dahil olmak \u00fczere 23 t\u00fcrden kurulu\u015f, faydal\u0131 sahiplik bilgi raporlama gereksinimlerinden muaf tutulmu\u015ftur. Tam liste FinCEN web sitesinde bulunabilir.<\/p>\n<\/div>

<\/div><\/div>

BOI nas\u0131l rapor edilir?<\/h2>\n

FinCEN’in web sitesinde mevcut olan g\u00fcvenli bir dosyalama sistemi arac\u0131l\u0131\u011f\u0131yla elektronik olarak kendiniz veya \u00fc\u00e7\u00fcnc\u00fc taraf bir hizmet sa\u011flay\u0131c\u0131s\u0131 arac\u0131l\u0131\u011f\u0131yla raporlama yapabilirsiniz.<\/p>\n<\/div>

<\/div><\/div>

BOI raporlama ne zaman yap\u0131lmal\u0131d\u0131r?<\/h2>\n

E\u011fer \u015firket 1 Ocak 2024 tarihinden \u00f6nce olu\u015fturulmu\u015f veya kaydedilmi\u015fse, raporlamaya y\u00fck\u00fcml\u00fc \u015firket, olu\u015fturuldu\u011fu tarihten 1 Ocak 2025 tarihine kadar bilgiyi raporlamak zorunda kalacakt\u0131r.<\/p>\n

E\u011fer \u015firket 1 Ocak 2024 tarihinden sonra, ancak 1 Ocak 2025 tarihinden \u00f6nce olu\u015fturulmu\u015f veya kaydedilmi\u015fse, raporlamaya y\u00fck\u00fcml\u00fc \u015firket, \u015firketin olu\u015fturulmas\u0131 veya kaydedilmesi konusunda bildirim ald\u0131ktan sonra ilk BOI raporunu dosyalamak i\u00e7in bildirim almas\u0131ndan sonraki 90 takvim g\u00fcn\u00fcne sahip olacakt\u0131r.<\/p>\n<\/div>

<\/div><\/div>

BOI raporlama ihlali i\u00e7in herhangi bir ceza var m\u0131?<\/h2>\n

BOI raporlama gereksinimlerini kas\u0131tl\u0131 olarak ihlal eden bir ki\u015fi, ihlalin devam etti\u011fi her g\u00fcn i\u00e7in 500 dolara kadar olan sivil cezalara tabi olabilir. Bu ki\u015fi ayr\u0131ca iki y\u0131la kadar hapis cezas\u0131 ve 10.000 dolara kadar para cezas\u0131na \u00e7arpt\u0131r\u0131labilir.<\/p>\n<\/div>

<\/div><\/div>
DAHA FAZLA B\u0130LG\u0130 \u0130\u00c7\u0130N FINCEN S\u0130TES\u0130N\u0130 Z\u0130YARET ED\u0130N<\/span><\/a><\/div><\/div><\/div>
<\/div><\/div>

Referanslar;<\/strong><\/p>\n

FinCEN Frequently Asked Questions (FAQs). Beneficial Ownership Information Reporting Rule.
\nhttps:\/\/www.fincen.gov\/boi-faqs<\/a><\/p>\n<\/div>

<\/div><\/div>

Feragatname<\/strong><\/p>\n

Bu makale bilgilendirme ama\u00e7l\u0131 olup yasal veya vergi tavsiyesi olarak alg\u0131lanmamal\u0131d\u0131r. Bu makalede bahsi ge\u00e7en konularda harekete ge\u00e7meden \u00f6nce, vergi, finans veya yasal dan\u0131\u015fman\u0131n\u0131za kendi \u00f6zel durumunuzla ilgili dan\u0131\u015fmal\u0131s\u0131n\u0131z. TaxBasket LLC k\u00fc\u00e7\u00fck i\u015fletme sahipleri i\u00e7in bilgilendirme ve genel konularda yol g\u00f6sterme ama\u00e7l\u0131 i\u00e7erik sa\u011flamaktad\u0131r ve bu makale kesinlikle vergi, finans veya yasal dan\u0131\u015fman\u0131n\u0131z\u0131n bilgilendirmelerine e\u015f de\u011fer g\u00f6r\u00fclmemelidir. TaxBasket LLC veya ba\u011fl\u0131 ortaklar\u0131 bu makalenin herhangi bir \u015fekilde kullan\u0131lmas\u0131 veya bu i\u00e7eri\u011fin yanl\u0131\u015f kullan\u0131lmas\u0131 durumunda sorumlu tutulamaz.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":21713,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-21714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kurumsal"],"yoast_head":"\nFaydalan\u0131c\u0131 Sahiplik Bilgi Raporlamas\u0131 (Beneficial Ownership Information Reporting \u2013 BOI)<\/title>\n<meta name=\"description\" content=\"Faydalan\u0131c\u0131 Sahiplik Bilgi 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