{"id":314,"date":"2013-01-29T22:01:42","date_gmt":"2013-01-29T20:01:42","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=314"},"modified":"2013-01-30T11:16:51","modified_gmt":"2013-01-30T09:16:51","slug":"tutulmasi-zorunlu-olan-defterler-2013","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/blog\/tutulmasi-zorunlu-olan-defterler-2013\/","title":{"rendered":"Tutulmas\u0131 Zorunlu Olan Defterler – 2013 Y\u0131l\u0131"},"content":{"rendered":"

Tutulmas\u0131 zorunlu olan defterler (19.12.2012 Tarih ve 28502 say\u0131l\u0131 Resmi Gazete, Ticari Defterlere \u0130li\u015fkin Tebli\u011f):<\/p>\n

Anonim \u015eirketler\u00a0<\/b>ve Sermayesi Paylara B\u00f6l\u00fcnm\u00fc\u015f\u00a0<\/b>Komandit \u015eirketler:<\/b><\/p>\n

– Yevmiye Defteri
\n– Defter-i Kebir
\n– Envanter Defteri
\n– Pay Defteri
\n<\/strong>– Y\u00f6netim Kurulu Karar Defteri
\n– Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<\/p>\n

Limited \u015eirketler:<\/b><\/p>\n

– Yevmiye Defteri
\n– Defter-i Kebir
\n– Envanter Defteri
\n– Pay Defteri
\n– Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<\/p>\n

\u015eah\u0131s \u015eirketleri (Kollektif ve Komandit):<\/b><\/p>\n

– Yevmiye Defteri
\n– Defter-i Kebir
\n– Envanter Defteri
\n– Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<\/p>\n

 <\/p>\n

Genel olarak:<\/b><\/p>\n

MADDE 4\u00a0<\/b>\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:<\/b><\/p>\n

MADDE 5\u00a0<\/b>\u2013<\/b>\u00a0(1) Ger\u00e7ek veya t\u00fczel ki\u015fi olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n her tacir yevmiye defteri,\u00a0envanter defteri ve defteri kebiri<\/strong> 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

Saklama zorunlulu<\/b>\u011f<\/b>u:<\/b><\/p>\n

MADDE 12\u00a0<\/b>\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\u0131 birinci 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","protected":false},"excerpt":{"rendered":"

Tutulmas\u0131 zorunlu olan defterler (19.12.2012 Tarih ve 28502 say\u0131l\u0131 Resmi Gazete):<\/p>\n

Anonim \u015eirketler ve Sermayesi Paylara B\u00f6l\u00fcnm\u00fc\u015f Komandit \u015eirketler:<\/p>\n

– Yevmiye Defteri
\n– Defter-i Kebir
\n– Envanter Defteri
\n– Pay Defteri
\n– Y\u00f6netim Kurulu Karar Defteri<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[16,36,104,102,106,101,37,38,105],"class_list":["post-314","post","type-post","status-publish","format-standard","","category-muhasebe","tag-16","tag-anonim","tag-defter","tag-limited","tag-resmi-gazete","tag-sahis","tag-sirket","tag-ttk","tag-zorunlu"],"yoast_head":"\nTutulmas\u0131 Zorunlu Olan Defterler - 2013 Y\u0131l\u0131<\/title>\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\/blog\/tutulmasi-zorunlu-olan-defterler-2013\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tutulmas\u0131 Zorunlu Olan Defterler - 2013 Y\u0131l\u0131\" \/>\n<meta property=\"og:description\" content=\"Tutulmas\u0131 zorunlu olan defterler (19.12.2012 Tarih ve 28502 say\u0131l\u0131 Resmi Gazete): Anonim \u015eirketler ve Sermayesi Paylara B\u00f6l\u00fcnm\u00fc\u015f Komandit \u015eirketler: - 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