In order to strengthen the equity structures ofthe capital companies, the cash capital increase orthe application of financing incentive with equity,which is included in the first paragraph of article10 of the Law No. 6637 and Article 10 of the Cor porate Tax Law No. 5520, is an important advan tage for our legislation. Whether the amount usedby the shareholders in capital increase will be atax break with paragraph 10/1 (ı) of CorporateTax Law(CTL) becomes important in practice , inthe discount application introduced to encouragecash capital. Indeed, it has been a controversial is sue whether the receivables of the partners fromthe company can be used in the commitment toincrease capital within the framework of the re levant legislative provisions. Even if it is stated inthe related rescript about this issue that “capitalincreases realized within the offset of the balancesheet items” will not fall within the scope of thediscount, the issue cannot be fully understood inpractice. In practice, the problem arises in the form ofcapital increase by making a transfer of the amo unt in the Accounts Payable to Shareholders. Inthis study are made pratical explanations on theuse of the amount taken into account in cash capital increase with the result of stock declarationand correction amnesty regulation which is a spe cial issue in the implementation of the regulation,the purpose of which is to promote cash capitalincrease.