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
\u0130K\u0130NC\u0130\u00a0B\u00d6L\u00dcM<\/strong><\/p>\n Fiziki Ortamda Defter Tutma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/p>\n Genel olarak\u00a0MADDE 4\u00a0\u2013<\/b>\u00a0(1) Her tacir, bu Tebli\u011fde belirlenen ticari defterleri tutmak ve defterlerinde ticari i\u015flemleriyle ticari i\u015fletmesinin iktisadi ve mali durumunu, bor\u00e7\u00a0alacak ili\u015fkilerini ve her hesap d\u00f6nemi i\u00e7inde elde edilen neticeleri Kanuna g\u00f6re a\u00e7\u0131k\u00e7a g\u00f6r\u00fclebilir\u00a0\u015fekilde ortaya koymak zorundad\u0131r.<\/p>\n (2) Defterler\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0ki\u015fi uzmanlara, makul bir s\u00fcre i\u00e7erisinde yapacaklar\u0131\u00a0incelemede i\u015fletmenin faaliyetleri ve finansal durumu hakk\u0131nda fikir verebilecek\u00a0\u015fekilde tutulur.\u00a0\u0130\u015fletme faaliyetlerinin olu\u015fumu ve geli\u015fmesi defterlerden izlenebilmelidir.<\/p>\n (3)\u00a0\u0130\u015fletmenin muhasebesi ile ilgili ticari defterlere yap\u0131lacak kay\u0131tlarda, Muhasebe Sistemi Uygulama Genel Tebli\u011flerinde yer alan usul ve esaslara uyulur.<\/p>\n Tutulacak defterler\u00a0MADDE 5\u00a0\u2013<\/b>\u00a0(1) Ger\u00e7ek veya t\u00fczel ki\u015fi olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n her tacir yevmiye defteri,\u00a0envanterdefteri ve defteri kebiri tutmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n (2)\u00a0\u015eah\u0131s\u00a0\u015firketleri birinci f\u0131krada say\u0131lan defterlere ek olarak genel kurul toplant\u0131\u00a0ve m\u00fczakere defterini de tutarlar.<\/p>\n (3) Birinci f\u0131krada say\u0131lan defterlere ilave olarak anonim ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f\u00a0komandit\u00a0\u015firketler pay defteri, y\u00f6netim kurulu karar defteri ile genel kurul toplant\u0131\u00a0ve m\u00fczakere defteri,\u00a0limited\u00a0\u015firketler ise pay defteri ve genel kurul toplant\u0131\u00a0ve m\u00fczakere defteri tutmak zorundad\u0131r. 11 inci maddenin d\u00f6rd\u00fcnc\u00fc\u00a0f\u0131kras\u0131\u00a0h\u00fckm\u00fc\u00a0sakl\u0131d\u0131r.<\/p>\n (4)\u00a0\u00d6zel hukuk h\u00fck\u00fcmlerine g\u00f6re idare edilmek 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 ve t\u00fczel ki\u015fili\u011fi bulunmayan ticari i\u015fletmeler ile kamu yarar\u0131na\u00a0\u00e7al\u0131\u015fan dernekler ve gelirinin yar\u0131dan fazlas\u0131n\u0131\u00a0kamu g\u00f6revi niteli\u011findeki i\u015flere harcayan vak\u0131flar taraf\u0131ndan kurulan ticari i\u015fletmeler ve bunlara benzeyen ve t\u00fczel ki\u015fili\u011fi bulunmayan di\u011fer ticari te\u015fekk\u00fcller birinci f\u0131krada say\u0131lan defterleri tutmakla y\u00fck\u00fcml\u00fcd\u00fcrler.<\/p>\n Yevmiye defteri\u00a0MADDE 6\u00a0\u2013<\/b>\u00a0(1) Yevmiye defteri, kayda ge\u00e7irilmesi gereken i\u015flemlerin ilgili belge veya ispata dayanan evraktan \u00e7\u0131kar\u0131larak tarih s\u0131ras\u0131yla ve “madde” halinde d\u00fczenli olarak yaz\u0131ld\u0131\u011f\u0131\u00a0defterdir.<\/p>\n (2) Yevmiye maddelerinin en az a\u015fa\u011f\u0131daki bilgileri i\u00e7ermesi\u00a0\u015fartt\u0131r:<\/p>\n a) Madde s\u0131ra numaras\u0131,<\/p>\n b) Tarih,<\/p>\n c) Bor\u00e7lu hesap,<\/p>\n \u00e7) Alacakl\u0131\u00a0hesap,<\/p>\n d) Tutar,<\/p>\n e) Her kayd\u0131n dayand\u0131\u011f\u0131\u00a0belgelerin t\u00fcr\u00fc\u00a0ile varsa tarihleri ve say\u0131lar\u0131.<\/p>\n (3) Yevmiye defteri ciltli ve sayfalar\u0131\u00a0m\u00fcteselsil s\u0131ra numaral\u0131\u00a0olur; vergi kanunlar\u0131na uygun olmak\u00a0\u015fart\u0131yla m\u00fcteharrik yaprakl\u0131\u00a0defterler de kullan\u0131labilir.<\/p>\n Defteri kebir\u00a0MADDE 7\u00a0\u2013<\/b>\u00a0(1) Defteri kebir, yevmiye defterine ge\u00e7irilmi\u015f\u00a0olan i\u015flemleri buradan alarak sistemli bir\u00a0\u015fekilde ilgili oldu\u011fu hesaplara da\u011f\u0131tan ve tasnifli olarak bu hesaplarda toplayan defterdir.<\/p>\n (2) Defteri kebirdeki kay\u0131tlar\u0131n en az a\u015fa\u011f\u0131daki bilgileri i\u00e7ermesi\u00a0\u015fartt\u0131r:<\/p>\n a) Tarih,<\/p>\n b) Yevmiye defteri madde s\u0131ra numaras\u0131,<\/p>\n c) Tutar,<\/p>\n \u00e7) Toplu hesaplarda yard\u0131mc\u0131\u00a0nihai hesaplar\u0131n isimleri.<\/p>\n (3) 6\u00a0nc\u0131\u00a0maddenin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131\u00a0h\u00fckm\u00fc\u00a0defteri kebir hakk\u0131nda da uygulan\u0131r.<\/p>\n Envanter defteri\u00a0MADDE 8\u00a0\u2013<\/b>\u00a0(1) Envanter defteri, ticari i\u015fletmenin a\u00e7\u0131l\u0131\u015f\u0131nda ve a\u00e7\u0131l\u0131\u015ftan sonra her hesap d\u00f6neminin sonunda ta\u015f\u0131nmazlar\u0131n, alacaklar\u0131n, bor\u00e7lar\u0131n, nakit para tutar\u0131n\u0131n ve varl\u0131klar ile bor\u00e7lar\u0131n de\u011ferlerinin teker\u00a0teker\u00a0kaydedildi\u011fi ciltli ve sayfalar\u0131\u00a0m\u00fcteselsil s\u0131ra numaral\u0131\u00a0defterdir.<\/p>\n (2) Hesap d\u00f6nemi on iki ay\u0131\u00a0ge\u00e7emez. Vergi Usul Kanununun ilgili h\u00fck\u00fcmleri sakl\u0131\u00a0kalmak kayd\u0131yla\u00a0envanter, d\u00fczenli bir i\u015fletme faaliyetinin ak\u0131\u015f\u0131na uygun d\u00fc\u015fen s\u00fcre i\u00e7inde ve her hal\u00fckarda hesap d\u00f6neminin sonundan itibaren\u00a0\u00fc\u00e7ay i\u00e7inde\u00a0\u00e7\u0131kar\u0131l\u0131r ve deftere kaydedilir.<\/p>\n (3) 6\u00a0nc\u0131\u00a0maddenin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kras\u0131\u00a0h\u00fckm\u00fc\u00a0envanter\u00a0defteri hakk\u0131nda da uygulan\u0131r.<\/p>\n Pay defteri\u00a0MADDE 9\u00a0\u2013<\/b>\u00a0(1) Pay defteri; sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f\u00a0komandit ve\u00a0limited\u00a0\u015firketlerde\u00a0\u015firket ortaklar\u0131n\u0131n, anonim\u00a0\u015firketlerde pay sahiplerinin kaydedildi\u011fi ciltli ve sayfalar\u0131\u00a0m\u00fcteselsil s\u0131ra numaral\u0131\u00a0defterdir.<\/p>\n (2) Anonim ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f\u00a0komandit\u00a0\u015firketlerde pay defterine, senede ba\u011flanmam\u0131\u015f\u00a0pay ve nama yaz\u0131l\u0131\u00a0pay senedi sahipleriyle, intifa hakk\u0131\u00a0sahipleri kaydedilir. Pay defterine yap\u0131lacak kay\u0131tlar\u0131n en az a\u015fa\u011f\u0131daki bilgileri i\u00e7ermesi\u00a0\u015fartt\u0131r:<\/p>\n a) Pay sahibinin ad\u0131\u00a0soyad\u0131\u00a0veya unvan\u0131,<\/p>\n b) Pay sahibinin ileti\u015fim bilgileri,<\/p>\n c) Varsa pay\u00a0\u00fczerindeki intifa hakk\u0131\u00a0sahiplerinin ad\u0131\u00a0soyad\u0131\u00a0veya unvan\u0131\u00a0ve intifa hakk\u0131\u00a0sahibi olduklar\u0131\u00a0paylar,<\/p>\n \u00e7) Varsa intifa hakk\u0131\u00a0sahiplerinin ileti\u015fim bilgileri,<\/p>\n d) Pay\u0131n\u00a0nominal\u00a0de\u011feri,<\/p>\n e) Sahip olunan pay say\u0131s\u0131\u00a0ve toplam tutar,<\/p>\n f) Pay\u0131n tertibi,<\/p>\n g) Pay\u0131n edinme tarihi,<\/p>\n \u011f) Deftere kay\u0131t tarihi,<\/p>\n h) Pay\u0131n senede ba\u011flan\u0131p ba\u011flanmad\u0131\u011f\u0131\u00a0ve t\u00fcr\u00fc,<\/p>\n \u0131) Pay\u0131n edinimi ve devrine ili\u015fkin gerekli a\u00e7\u0131klamalar.<\/p>\n (3) Pay\u0131n usul\u00fcne uygun olarak devredildi\u011fi veya\u00a0\u00fczerinde intifa hakk\u0131\u00a0kuruldu\u011fu ispat edilmedi\u011fi s\u00fcrece, devralan ve intifa hakk\u0131\u00a0sahibi pay defterine yaz\u0131lamaz.<\/p>\n (4) Anonim ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f\u00a0komandit\u00a0\u015firketlerde, hamiline yaz\u0131l\u0131\u00a0pay senedi sahibi oldu\u011funu ispat edenler ile sadece pay defterinde kay\u0131tl\u0131\u00a0bulunan kimseler pay sahibi ve intifa hakk\u0131\u00a0sahibi olarak kabul edilir.<\/p>\n (5) Anonim ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f\u00a0komandit\u00a0\u015firketlerde senede ba\u011flanmam\u0131\u015f\u00a0hamiline yaz\u0131l\u0131\u00a0paylar senede ba\u011flan\u0131p, senetlerin pay sahiplerine teslim edildikleri tarihten itibaren 10 g\u00fcn i\u00e7erisinde defterde a\u00e7\u0131klanmak suretiyle pay defterinden silinir.<\/p>\n (6)\u00a0Limited\u00a0\u015firketlerde pay defterine ortaklar\u0131n, adlar\u0131, adresleri, her orta\u011f\u0131n sahip oldu\u011fu esas sermaye pay\u0131n\u0131n say\u0131s\u0131, esas sermaye paylar\u0131n\u0131n devirleri ve ge\u00e7i\u015fleri itibar\u00ee\u00a0de\u011ferleri, gruplar\u0131\u00a0ve esas sermaye paylar\u0131\u00a0\u00fczerindeki intifa ve rehin haklar\u0131\u00a0sahiplerinin adlar\u0131\u00a0ve adresleri yaz\u0131l\u0131r.<\/p>\n (7) Her pay sahibi defterde ayr\u0131\u00a0bir sayfada izlenir. Pay\u0131\/pay senedini devralan yeni ortak veya pay sahibi de ayr\u0131\u00a0bir sayfada izlenir.<\/p>\n (8) Merkezi Kay\u0131t Kurulu\u015fu taraf\u0131ndan\u00a0kayden\u00a0takibi yap\u0131lan paylara ili\u015fkin Sermaye Piyasas\u0131\u00a0Kanunu h\u00fck\u00fcmleri ile ilgili di\u011fer d\u00fczenlemeler sakl\u0131d\u0131r.<\/p>\n Y\u00f6netim kurulu karar defteri\u00a0MADDE 10\u00a0\u2013<\/b>\u00a0(1) Y\u00f6netim kurulu karar defteri, anonim\u00a0\u015firketlerde y\u00f6netim kurulunun, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f\u00a0komandit\u00a0\u015firketlerde y\u00f6neticinin veya y\u00f6neticilerin\u00a0\u015firket y\u00f6netimi ile ilgili olarak ald\u0131\u011f\u0131\u00a0kararlar\u0131n yaz\u0131laca\u011f\u0131ciltli ve sayfa numaralar\u0131\u00a0tesels\u00fcl eden defterdir.<\/p>\n (2) Karar defterindeki kay\u0131tlar\u0131n en az a\u015fa\u011f\u0131daki bilgileri i\u00e7ermesi\u00a0\u015fartt\u0131r:<\/p>\n a) Karar tarihi,<\/p>\n b) Karar say\u0131s\u0131,<\/p>\n c) Toplant\u0131da haz\u0131r bulunanlar,<\/p>\n \u00e7) Karar\u0131n i\u00e7eri\u011fi,<\/p>\n d)\u00a0\u00dcyelerin imzalar\u0131.<\/p>\n (3) Karar\u0131n,\u00a0\u00fcyelerden birinin yapt\u0131\u011f\u0131\u00a0\u00f6neri\u00a0\u00fczerine di\u011ferlerinin yaz\u0131l\u0131\u00a0onay\u0131\u00a0ile veya baz\u0131\u00a0\u00fcyelerin elektronik ortamda kat\u0131lmas\u0131\u00a0suretiyle al\u0131nd\u0131\u011f\u0131\u00a0durumlarda bu husus ayr\u0131ca belirtilir.<\/p>\n (4) Karar\u0131n,\u00a0\u00fcyelerden birinin yapt\u0131\u011f\u0131\u00a0\u00f6neri\u00a0\u00fczerine di\u011ferlerinin yaz\u0131l\u0131\u00a0onay\u0131\u00a0ile al\u0131nmas\u0131\u00a0halinde imzalar\u0131n bulundu\u011fu k\u00e2\u011f\u0131t veya k\u00e2\u011f\u0131tlar karar defterine yap\u0131\u015ft\u0131r\u0131l\u0131r.<\/p>\n (5) Kararlar\u0131n b\u00fct\u00fcn\u00a0\u00fcyelerin toplant\u0131ya elektronik ortamda kat\u0131lmas\u0131\u00a0ve g\u00fcvenli elektronik imza ile al\u0131nmas\u0131halinde karar\u0131n g\u00fcvenli elektronik imza ile imzaland\u0131\u011f\u0131n\u0131\u00a0belirten ifadenin karar metninde yer almas\u0131\u00a0ve al\u0131nacak fiziki karar\u0131n deftere yap\u0131\u015ft\u0131r\u0131lmas\u0131\u00a0\u015fartt\u0131r.<\/p>\n (6) Karar\u0131n baz\u0131\u00a0\u00fcyelerin fiziki ortamda baz\u0131\u00a0\u00fcyelerin ise elektronik ortamda toplant\u0131ya kat\u0131lmas\u0131\u00a0suretiyle al\u0131nmas\u0131\u00a0halinde ise karar metninde fiziki ortamda kat\u0131lanlar\u0131n imzalar\u0131\u00a0ile elektronik ortamda kat\u0131lanlar\u0131n g\u00fcvenli elektronik imza ile karar\u0131\u00a0imzalad\u0131klar\u0131\u00a0belirtilir ve fiziki karar metni karar defterine yap\u0131\u015ft\u0131r\u0131l\u0131r.<\/p>\n (7)\u00a0Y\u00f6netim kurulu\u00a0toplant\u0131lar\u0131na elektronik ortamda kat\u0131l\u0131m sa\u011flanmas\u0131\u00a0halinde elektronik kay\u0131tlar Kanunun 65 inci maddesi uyar\u0131nca g\u00fcvenli bir\u00a0\u015fekilde saklan\u0131r.<\/p>\n (8) Bir\u00a0\u00f6nerinin veya\u00a0\u00f6nerilerin\u00a0\u0131slak imza ile imzalanmas\u0131\u00a0\u015feklinde al\u0131nan kararlar Kanunun 390\u00a0\u0131nc\u0131maddesinin d\u00f6rd\u00fcnc\u00fc\u00a0f\u0131kras\u0131\u00a0uyar\u0131nca karar defterine yap\u0131\u015ft\u0131r\u0131l\u0131r; aksi halde karar ge\u00e7ersizdir.<\/p>\n (9) Her y\u00f6netim kurulu\u00a0\u00fcyesi al\u0131nan karara ili\u015fkin muhalefetinin bir\u00a0\u015ferh ile karar metnine ge\u00e7irilmesini isteyebilir.\u00a0\u00dcyelerin\u00a0\u015ferh yazma talebi hi\u00e7bir sebeple reddedilemez;\u00a0\u015ferh yaz\u0131lmas\u0131na engel olunamaz.\u00a0\u015eerh, sahibi d\u0131\u015f\u0131nda hi\u00e7\u00a0kimse taraf\u0131ndan de\u011fi\u015ftirilemez.<\/p>\n Genel kurul toplant\u0131\u00a0ve m\u00fczakere defteri\u00a0MADDE 11\u00a0\u2013<\/b>\u00a0(1) Genel kurul toplant\u0131\u00a0ve m\u00fczakere defteri, t\u00fczel ki\u015fi tacirlerin genel kurul toplant\u0131lar\u0131nda g\u00f6r\u00fc\u015f\u00fclen hususlar\u0131n ve al\u0131nan kararlar\u0131n kaydedildi\u011fi ciltli ve sayfa numaralar\u0131\u00a0tesels\u00fcl eden defterdir.<\/p>\n (2) Genel kurul toplant\u0131\u00a0ve m\u00fczakere defteri,\u00a0\u015firket genel kurul toplant\u0131s\u0131\u00a0yap\u0131l\u0131rken genel kurulda sorulan sorular, verilen cevaplar, sunulan\u00a0\u00f6nergeler, al\u0131nan kararlar i\u015flenerek d\u00fczenlenebilece\u011fi gibi haz\u0131rlanan toplant\u0131tutana\u011f\u0131n\u0131n deftere yap\u0131\u015ft\u0131r\u0131lmas\u0131\u00a0\u015feklinde de tutulabilir.<\/p>\n (3)\u00a0Kollektif\u00a0ve komandit\u00a0\u015firketlerde y\u00f6netimle g\u00f6revlendirilen orta\u011f\u0131n veya ortaklar\u0131n yahut b\u00fct\u00fcn ortaklar\u0131n\u015firket y\u00f6netimi ile ilgili olarak ald\u0131\u011f\u0131\u00a0kararlar da genel kurul toplant\u0131\u00a0ve m\u00fczakere defterine kaydedilir. Bu f\u0131kra uyar\u0131nca yap\u0131lacak kay\u0131tlarda 10 uncu maddenin ikinci f\u0131kras\u0131nda belirtilen hususlar\u0131n yaz\u0131lmas\u0131\u00a0zorunludur.<\/p>\n (4)\u00a0Limited\u00a0\u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulunun\u00a0\u015firket y\u00f6netimi ile ilgili olarak ald\u0131\u011f\u0131\u00a0kararlar genel kurul toplant\u0131\u00a0ve m\u00fczakere defterine kaydedilebilece\u011fi gibi ayr\u0131\u00a0bir m\u00fcd\u00fcrler kurulu karar defteri de tutulabilir. M\u00fcd\u00fcrler kurulu karar defterinin tutulmas\u0131\u00a0halinde a\u00e7\u0131l\u0131\u015f\u00a0ve kapan\u0131\u015f\u00a0onaylar\u0131\u00a0dahil\u00a0olmak\u00a0\u00fczere y\u00f6netim kurulu karar defterine ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r. Kararlar\u0131n genel kurul toplant\u0131\u00a0ve m\u00fczakere defterine kaydedilmesi halinde 10 uncu maddenin ikinci f\u0131kras\u0131nda belirtilen hususlar\u0131n yaz\u0131lmas\u0131\u00a0zorunludur. Ayr\u0131\u00a0bir m\u00fcd\u00fcrler kurulu karar defteri tutulmas\u0131\u00a0halinde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulu kararlar\u0131\u00a0genel kurul toplant\u0131\u00a0ve m\u00fczakere defterine kaydedilemez.<\/p>\n Saklama zorunlulu\u011fu\u00a0MADDE 12\u00a0\u2013<\/b>\u00a0(1) Her tacir; tutmakla y\u00fck\u00fcml\u00fc\u00a0oldu\u011fu ticari defterleri ve bu defterlere yap\u0131lan kay\u0131tlar\u0131n dayand\u0131\u011f\u0131\u00a0belgeleri s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015f\u00a0bir\u00a0\u015fekilde on y\u0131l saklamakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n (2) Vergi Usul Kanunu ve ilgili mevzuat h\u00fck\u00fcmleri mahfuz kalmak kayd\u0131yla, tutulmas\u0131\u00a0zorunlu defterlere yap\u0131lan kay\u0131tlar\u0131n dayand\u0131\u011f\u0131\u00a0belgeler, okunur hale getirildiklerinde i\u00e7erik olarak\u00a0\u00f6rt\u00fc\u015fmeleri, saklama s\u00fcresi boyunca her an ula\u015f\u0131labilmeleri ve uygun bir s\u00fcre i\u00e7erisinde okunabilir hale getirilebilmeleri\u00a0\u015fart\u0131yla g\u00f6r\u00fcnt\u00fc\u00a0veya veri ta\u015f\u0131y\u0131c\u0131larda da saklanabilir.<\/p>\n (3) Saklama s\u00fcresi, ticari defterlere son kayd\u0131n yap\u0131ld\u0131\u011f\u0131\u00a0veya muhasebe belgelerinin olu\u015ftu\u011fu takvim y\u0131l\u0131n\u0131n biti\u015fiyle ba\u015flar.<\/p>\n (4) Bir tacirin saklamakla y\u00fck\u00fcml\u00fc\u00a0oldu\u011fu defterler ve belgeler; yang\u0131n, su bask\u0131n\u0131\u00a0veya yer sars\u0131nt\u0131s\u0131\u00a0gibi bir afet veya h\u0131rs\u0131zl\u0131k sebebiyle ve kanuni saklama s\u00fcresi i\u00e7inde z\u0131yaa u\u011frarsa tacir z\u0131ya\u0131\u00a0\u00f6\u011frendi\u011fi tarihten itibaren\u00a0onbe\u015fg\u00fcn i\u00e7inde ticari i\u015fletmesinin bulundu\u011fu yer yetkili mahkemesinden kendisine zayi belgesi verilmesini isteyebilir. Bu dava has\u0131ms\u0131z a\u00e7\u0131l\u0131r. Mahkeme gerekli g\u00f6rd\u00fc\u011f\u00fc\u00a0delillerin toplanmas\u0131n\u0131\u00a0da emredebilir.<\/p>\n (5) Ger\u00e7ek ki\u015fi olan tacirin\u00a0\u00f6l\u00fcm\u00fc\u00a0halinde miras\u00e7\u0131lar\u0131\u00a0ve ticareti terk etmesi halinde kendisi defter ve k\u00e2\u011f\u0131tlar\u0131birinci f\u0131kra gere\u011fince saklamakla y\u00fck\u00fcml\u00fcd\u00fcr. Miras\u0131n resmi tasfiyesi halinde veya t\u00fczel ki\u015fi sona ermi\u015fse defter ve k\u00e2\u011f\u0131tlar birinci f\u0131kra gere\u011fince on y\u0131l s\u00fcreyle sulh mahkemesi taraf\u0131ndan saklan\u0131r.<\/p>\n