{"id":144,"date":"2012-12-19T15:40:52","date_gmt":"2012-12-19T13:40:52","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=144"},"modified":"2019-02-03T11:36:35","modified_gmt":"2019-02-03T08:36:35","slug":"ticari-defterlere-iliskin-teblig","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-teblig\/","title":{"rendered":"Ticari Defterlere \u0130li\u015fkin Tebli\u011f"},"content":{"rendered":"

T\u0130CAR\u0130\u00a0DEFTERLERE\u00a0\u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e<\/p>\n

Resmi Gazete,\u00a019 Aral\u0131k\u00a02012\u00a0\u00a0\u00c7AR\u015eAMBA,\u00a0Say\u0131 : 28502,\u00a0G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u00a0ile Maliye Bakanl\u0131\u011f\u0131ndan,<\/p>\n

B\u0130R\u0130NC\u0130\u00a0B\u00d6L\u00dcM<\/strong><\/p>\n

Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<\/p>\n

Ama<\/b>\u00e7<\/b>\u00a0ve kapsam\u00a0<\/b>MADDE 1\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Tebli\u011fin amac\u0131; ger\u00e7ek ve t\u00fczel ki\u015fi tacirler taraf\u0131ndan fiziki veya elektronik ortamda tutulacak ticari defterlerin nas\u0131l tutulaca\u011f\u0131n\u0131, defterlerin kay\u0131t zaman\u0131n\u0131, onay yenileme ile a\u00e7\u0131l\u0131\u015f\u00a0ve kapan\u0131\u015f\u00a0onaylar\u0131n\u0131n \u015fekli ve esaslar\u0131n\u0131\u00a0belirlemektir.<\/p>\n

(2) Bu Tebli\u011f\u00a0tacirler taraf\u0131ndan tutulan ticari defterleri kapsar. Kooperatiflerin tutaca\u011f\u0131\u00a0defterlere ve di\u011fer hususlara ili\u015fkin\u00a0\u00f6zel h\u00fck\u00fcmler d\u0131\u015f\u0131nda bu Tebli\u011f\u00a0h\u00fck\u00fcmleri uygulan\u0131r.\u00a04\/1\/1961\u00a0tarihli ve 213 say\u0131l\u0131\u00a0Vergi Usul Kanunu uyar\u0131nca tutulmas\u0131\u00a0gereken defterlere ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fckler sakl\u0131d\u0131r.<\/p>\n

Dayanak\u00a0<\/b>MADDE 2\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Tebli\u011f,\u00a013\/1\/2011\u00a0tarihli ve 6102 say\u0131l\u0131\u00a0T\u00fcrk Ticaret Kanununun 64\u00a0\u00fcnc\u00fc\u00a0maddesinin \u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Tan<\/b>\u0131<\/b>mlar\u00a0<\/b>MADDE 3\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Tebli\u011fde ge\u00e7en;<\/p>\n

a) Ger\u00e7ek ki\u015fi tacir: Bir ticari i\u015fletmeyi k\u0131smen de olsa kendi ad\u0131na i\u015fleten ki\u015fiyi,<\/p>\n

b) Genel kurul: Anonim,\u00a0limited\u00a0ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f\u00a0komandit\u00a0\u015firketlerde genel kurulu,\u00a0\u015fah\u0131s\u015firketlerinde ortaklar kurulunu ve gere\u011finde ortaklar\u0131n t\u00fcm\u00fcn\u00fc,<\/p>\n

c) Kanun:\u00a013\/1\/2011\u00a0tarihli ve 6102 say\u0131l\u0131\u00a0T\u00fcrk Ticaret Kanununu,<\/p>\n

\u00e7) MERS\u0130S: Merkezi Sicil Kay\u0131t Sistemini,<\/p>\n

d) Sermaye\u00a0\u015firketi: Anonim, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f\u00a0komandit ve\u00a0limited\u00a0\u015firketleri,<\/p>\n

e)\u00a0\u015eah\u0131s\u00a0\u015firketi:\u00a0Kollektif\u00a0ve komandit\u00a0\u015firketleri,<\/p>\n

f) Tacir: Ger\u00e7ek ve t\u00fczel ki\u015fi tacirleri,<\/p>\n

g) Ticaret\u00a0\u015firketi:\u00a0Kollektif, komandit, anonim, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f\u00a0komandit ve\u00a0limited\u00a0\u015firketler ile kooperatifleri,<\/p>\n

\u011f) T\u00fczel ki\u015fi tacir: Ticaret\u00a0\u015firketleriyle amac\u0131na varmak i\u00e7in ticari bir i\u015fletme i\u015fleten vak\u0131flar, dernekler ve kendi kurulu\u015f\u00a0kanunlar\u0131\u00a0gere\u011fince\u00a0\u00f6zel hukuk h\u00fck\u00fcmlerine g\u00f6re y\u00f6netilmek veya ticari\u00a0\u015fekilde i\u015fletilmek\u00a0\u00fczere devlet, il\u00a0\u00f6zel idaresi, belediye ve k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015fileri taraf\u0131ndan kurulan kurum ve kurulu\u015flar\u0131,<\/p>\n

h)\u00a0Y\u00f6netim kurulu: Anonim\u00a0\u015firketlerde y\u00f6netim kurulunu, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f\u00a0komandit\u00a0\u015firkette y\u00f6netici veya y\u00f6neticileri,\u00a0limited\u00a0\u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulunu\u00a0ifade\u00a0eder.<\/p>\n

Devam\u0131 – ikinci b\u00f6l\u00fcm –\u00a0Fiziki Ortamda Defter Tutma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

T\u0130CAR\u0130\u00a0DEFTERLERE\u00a0\u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e Resmi Gazete,\u00a019 Aral\u0131k\u00a02012\u00a0\u00a0\u00c7AR\u015eAMBA,\u00a0Say\u0131 : 28502,\u00a0G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u00a0ile Maliye Bakanl\u0131\u011f\u0131ndan, B\u0130R\u0130NC\u0130\u00a0B\u00d6L\u00dcM Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar Ama\u00e7\u00a0ve kapsam\u00a0MADDE 1\u00a0\u2013\u00a0(1) Bu Tebli\u011fin amac\u0131; ger\u00e7ek ve t\u00fczel ki\u015fi tacirler taraf\u0131ndan fiziki veya elektronik ortamda tutulacak ticari defterlerin nas\u0131l tutulaca\u011f\u0131n\u0131, defterlerin kay\u0131t zaman\u0131n\u0131, onay yenileme ile a\u00e7\u0131l\u0131\u015f\u00a0ve kapan\u0131\u015f\u00a0onaylar\u0131n\u0131n \u015fekli ve esaslar\u0131n\u0131\u00a0belirlemektir. (2) Bu Tebli\u011f\u00a0tacirler taraf\u0131ndan tutulan …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53,28],"tags":[56,90,104,58,66,103],"class_list":["post-144","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-defter","tag-elektronik","tag-kayit","tag-resmi-gazete-2","tag-teblig","tag-ticari"],"yoast_head":"\nTicari Defterlere \u0130li\u015fkin Tebli\u011f, Tacirler taraf\u0131ndan tutulan ticari defterler<\/title>\n<meta name=\"description\" content=\"Bu Tebli\u011fin amac\u0131; ger\u00e7ek ve t\u00fczel ki\u015fi tacirler taraf\u0131ndan fiziki veya elektronik ortamda tutulacak ticari defterlerin nas\u0131l tutulaca\u011f\u0131n\u0131\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/haber\/ticari-defterlere-iliskin-teblig\/\" \/>\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\u011f, Tacirler taraf\u0131ndan tutulan ticari defterler\" \/>\n<meta property=\"og:description\" content=\"Bu Tebli\u011fin amac\u0131; 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