{"id":1370,"date":"2013-12-01T11:19:57","date_gmt":"2013-12-01T09:19:57","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1370"},"modified":"2013-12-01T11:19:57","modified_gmt":"2013-12-01T09:19:57","slug":"ticari-defterlere-iliskin-tebligde-degisiklik","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/","title":{"rendered":"Ticari Defterlere \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik"},"content":{"rendered":"<p>Resmi Gazate,\u00a01 Aral\u0131k\u00a02013\u00a0\u00a0PAZAR,\u00a0Say\u0131 : 28838,\u00a0G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u00a0ile Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n<p><strong>T\u0130CAR\u0130\u00a0DEFTERLERE\u00a0\u0130L\u0130\u015eK\u0130N TEBL\u0130\u011eDE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA DA\u0130R TEBL\u0130\u011e<\/strong><\/p>\n<p><b>MADDE 1\u00a0<\/b><b>\u2013<\/b>\u00a019\/12\/2012\u00a0tarihli ve 28502 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan Ticari Defterlere\u00a0\u0130li\u015fkin Tebli\u011fin 13\u00a0\u00fcnc\u00fc\u00a0maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015f\u00a0ve ayn\u0131\u00a0maddenin alt\u0131nc\u0131\u00a0f\u0131kras\u0131\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cTicaret sicili tasdiknamesinin asl\u0131\u00a0ibraz edilmek kayd\u0131yla bir\u00a0\u00f6rne\u011fi noterce saklan\u0131r.\u201d<\/p>\n<p>\u201c(6) Pay defteri ve y\u00f6netim kurulu karar defterinin yenilenmesinin gerekti\u011fi durumlarda a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131\u00a0yap\u0131lacak yeni defter, kullan\u0131m\u0131na son verilecek defterle veya zayi edilmi\u015fse zayi belgesi ile birlikte notere ibraz edilir. Yeni defterin a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131\u00a0s\u0131rada noter, eski deftere veya zayi belgesine, yeni defterin a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131n\u0131tarih ve say\u0131y\u0131\u00a0belirterek\u00a0\u015ferh d\u00fc\u015fer. Eski defterde veya zayi belgesinde s\u00f6z konusu\u00a0\u015ferhi g\u00f6ren noter tekrar bir a\u00e7\u0131l\u0131\u015fonay\u0131\u00a0yapamaz.\u201d<\/p>\n<p><b>MADDE 2\u00a0<\/b><b>\u2013<\/b><b>\u00a0<\/b>Ayn\u0131\u00a0Tebli\u011fin 15 inci maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n<p>\u201c(2) Vergi Usul Kanununun 13\u00a0\u00fcnc\u00fc\u00a0ve 15 inci maddesi uyar\u0131nca Maliye Bakanl\u0131\u011f\u0131\u00a0taraf\u0131ndan m\u00fccbir sebep halinin ilan edildi\u011fi yerlerde, defterlerin kapan\u0131\u015f\u00a0onaylar\u0131, m\u00fccbir sebebin sona erdi\u011fi tarihi takip eden ay\u0131n sonuna kadar yap\u0131labilir.\u201d<\/p>\n<p><b>MADDE 3\u00a0<\/b><b>\u2013<\/b>\u00a0Bu Tebli\u011f\u00a0yay\u0131m\u0131\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><b>MADDE 4\u00a0<\/b><b>\u2013<\/b>\u00a0Bu Tebli\u011f\u00a0h\u00fck\u00fcmlerini G\u00fcmr\u00fck ve Ticaret Bakan\u0131\u00a0ile Maliye Bakan\u0131\u00a0birlikte y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resmi Gazate,\u00a01 Aral\u0131k\u00a02013\u00a0\u00a0PAZAR,\u00a0Say\u0131 : 28838,\u00a0G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u00a0ile Maliye Bakanl\u0131\u011f\u0131ndan: T\u0130CAR\u0130\u00a0DEFTERLERE\u00a0\u0130L\u0130\u015eK\u0130N TEBL\u0130\u011eDE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA DA\u0130R TEBL\u0130\u011e MADDE 1\u00a0\u2013\u00a019\/12\/2012\u00a0tarihli ve 28502 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan Ticari Defterlere\u00a0\u0130li\u015fkin Tebli\u011fin 13\u00a0\u00fcnc\u00fc\u00a0maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015f\u00a0ve ayn\u0131\u00a0maddenin alt\u0131nc\u0131\u00a0f\u0131kras\u0131\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201cTicaret sicili tasdiknamesinin asl\u0131\u00a0ibraz edilmek kayd\u0131yla bir\u00a0\u00f6rne\u011fi noterce saklan\u0131r.\u201d \u201c(6) Pay defteri ve y\u00f6netim kurulu karar defterinin yenilenmesinin gerekti\u011fi durumlarda a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131\u00a0yap\u0131lacak yeni &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[598,42,66,103,54],"class_list":["post-1370","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-defterler","tag-degisiklik","tag-teblig","tag-ticari","tag-yeni"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ticari Defterlere \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ticari Defterlere \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazate,\u00a01 Aral\u0131k\u00a02013\u00a0\u00a0PAZAR,\u00a0Say\u0131 : 28838,\u00a0G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u00a0ile Maliye Bakanl\u0131\u011f\u0131ndan: T\u0130CAR\u0130\u00a0DEFTERLERE\u00a0\u0130L\u0130\u015eK\u0130N TEBL\u0130\u011eDE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA DA\u0130R TEBL\u0130\u011e MADDE 1\u00a0\u2013\u00a019\/12\/2012\u00a0tarihli ve 28502 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan Ticari Defterlere\u00a0\u0130li\u015fkin Tebli\u011fin 13\u00a0\u00fcnc\u00fc\u00a0maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015f\u00a0ve ayn\u0131\u00a0maddenin alt\u0131nc\u0131\u00a0f\u0131kras\u0131\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201cTicaret sicili tasdiknamesinin asl\u0131\u00a0ibraz edilmek kayd\u0131yla bir\u00a0\u00f6rne\u011fi noterce saklan\u0131r.\u201d \u201c(6) Pay defteri ve y\u00f6netim kurulu karar defterinin yenilenmesinin gerekti\u011fi durumlarda a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131\u00a0yap\u0131lacak yeni &hellip;\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2013-12-01T09:19:57+00:00\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/\",\"name\":\"Ticari Defterlere \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2013-12-01T09:19:57+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ticari Defterlere \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"hkn\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ticari Defterlere \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/","og_locale":"tr_TR","og_type":"article","og_title":"Ticari Defterlere \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik","og_description":"Resmi Gazate,\u00a01 Aral\u0131k\u00a02013\u00a0\u00a0PAZAR,\u00a0Say\u0131 : 28838,\u00a0G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u00a0ile Maliye Bakanl\u0131\u011f\u0131ndan: T\u0130CAR\u0130\u00a0DEFTERLERE\u00a0\u0130L\u0130\u015eK\u0130N TEBL\u0130\u011eDE DE\u011e\u0130\u015e\u0130KL\u0130K\u00a0YAPILMASINA DA\u0130R TEBL\u0130\u011e MADDE 1\u00a0\u2013\u00a019\/12\/2012\u00a0tarihli ve 28502 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan Ticari Defterlere\u00a0\u0130li\u015fkin Tebli\u011fin 13\u00a0\u00fcnc\u00fc\u00a0maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015f\u00a0ve ayn\u0131\u00a0maddenin alt\u0131nc\u0131\u00a0f\u0131kras\u0131\u00a0a\u015fa\u011f\u0131daki\u00a0\u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201cTicaret sicili tasdiknamesinin asl\u0131\u00a0ibraz edilmek kayd\u0131yla bir\u00a0\u00f6rne\u011fi noterce saklan\u0131r.\u201d \u201c(6) Pay defteri ve y\u00f6netim kurulu karar defterinin yenilenmesinin gerekti\u011fi durumlarda a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131\u00a0yap\u0131lacak yeni &hellip;","og_url":"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/","og_site_name":"Haberler","article_published_time":"2013-12-01T09:19:57+00:00","author":"hkn","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"hkn","Tahmini okuma s\u00fcresi":"1 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/","url":"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/","name":"Ticari Defterlere \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik","isPartOf":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website"},"datePublished":"2013-12-01T09:19:57+00:00","author":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137"},"breadcrumb":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/"]}]},{"@type":"BreadcrumbList","@id":"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-tebligde-degisiklik\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"http:\/\/www.muhasebedersleri.com\/haber\/"},{"@type":"ListItem","position":2,"name":"Ticari Defterlere \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik"}]},{"@type":"WebSite","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website","url":"http:\/\/www.muhasebedersleri.com\/haber\/","name":"Haberler","description":"Muhasebe haber","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137","name":"hkn","image":{"@type":"ImageObject","inLanguage":"tr","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","caption":"hkn"},"url":"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/"}]}},"views":4215,"_links":{"self":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/1370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/comments?post=1370"}],"version-history":[{"count":1,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/1370\/revisions"}],"predecessor-version":[{"id":1371,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/1370\/revisions\/1371"}],"wp:attachment":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/media?parent=1370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/categories?post=1370"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/tags?post=1370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}