Paragraph a of the 3rd article of the Law on Professional Organizations of Tradesmen and Craftsmen No. 5362 states "Craftsman and Craftsman: Determining Tradesmen and Craftsmen and Merchants and Industrialists, whether they are mobile or in a fixed place." Those who are included in the professions of tradesmen and craftsmen determined by the Coordination Board, who base their economic activities on physical work together with their capital and whose earnings do not qualify as merchants or industrialists, who are taxed in a simple way and who are subject to bookkeeping on the basis of business account, and those who are exempt from tax. It is defined as '. Accordingly, those who are subject to the ledger on the basis of business account are described as tradesmen.
Commercial businesses are defined in Article 3 of the Turkish Commercial Code, and in Article 11 of the same law, "Commercial enterprise" Based on the definition of "A business that aims to provide income at a level exceeding the limit foreseen for a tradesman enterprise, it is carried out continuously and independently.", and the definition of merchant is made in Article 12 of the Turkish Commercial Code as follows: "(1) A commercial enterprise, even partially, "The person who operates it on his own behalf is called a merchant." In this respect, real person traders who will be registered in the trade registry are required to keep books on a balance sheet basis.
According to Article 30 of the Turkish Commercial Code, the registration period to the Trade Registry Office is 15 days.
The trade name can be determined freely, provided that the phrases indicating the business subject and company type are in Turkish. The phrases in the trade name cannot be contrary to public order, national interests and morality, and cannot be determined in a way that would damage cultural and historical values. The words “Turkish”, “Turkey”, “Republic”, “National” are used in a trade name, plain and simple; It can be imposed by the decision of the Council of Ministers. It is mandatory for joint stock and limited companies to include at least one of their business subjects in their trade names. Abbreviations cannot be made in phrases indicating the business subject. It is mandatory to include the phrase "holding" in the title of joint stock companies that will be established with the main purpose of participating in other businesses. Officially defined place names can be used in the trade name, but in order to use country names in the title, permission must be obtained from the competent authorities of that country.
According to the Turkish Commercial Code, foreign nationals can establish joint stock and limited companies with a single partner.
Books must also be certified on the day companies are registered. According to the amendment made by Law No. 7099, the opening certifications of the commercial books that companies and cooperatives are obliged to keep are made by the Trade Registry Directorates.
Companies can appoint commercial representatives or commercial representatives with limited authority after the registration of the internal directive prepared in accordance with Article 367 of the Turkish Commercial Code.
It is the conversion of a trading company or commercial enterprise into another type of company without liquidation. The new type of changed company is the continuation of the old one.
According to the 2nd paragraph of Article 194 of the Turkish Commercial Code, “In case a commercial enterprise turns into a commercial company, the provisions of Articles 182 to 193 are comparable. applicable." Since it is said that it is possible for a real person to change its type and become a Limited Company.
Article 359 of the Turkish Commercial Code states that "A joint stock company has a board of directors consisting of one or more people appointed by the articles of association or elected by the general assembly." It is said. In accordance with the article of the law, someone other than the company partner can also be elected as a Board Member.
It is not possible to apply for both share transfer and capital increase at the same time through the MERSİS system. Other amendments to the articles of association can be written in the same decision.
