{"id":152,"date":"2012-12-19T15:48:48","date_gmt":"2012-12-19T13:48:48","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=152"},"modified":"2019-02-03T12:02:09","modified_gmt":"2019-02-03T09:02:09","slug":"defterlerin-acilis-ve-kapanis-onaylari","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/defterlerin-acilis-ve-kapanis-onaylari\/","title":{"rendered":"Ticari Defterlere \u0130li\u015fkin Tebli\u011f – Defterlerin A\u00e7\u0131l\u0131\u015f ve Kapan\u0131\u015f Onaylar\u0131"},"content":{"rendered":"

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

\u00dc\u00c7\u00dcNC\u00dc\u00a0B\u00d6L\u00dcM<\/strong><\/p>\n

Fiziki Ortamda Tutulacak Defterlerin A\u00e7\u0131l\u0131\u015f\u00a0ve Kapan\u0131\u015f\u00a0Onaylar\u0131<\/p>\n

A\u00e7\u0131l\u0131\u015f\u00a0onay\u0131\u00a0yap\u0131lacak defterler ve onay zaman\u0131\u00a0MADDE 13\u00a0\u2013<\/b>\u00a0(1) Tacirler taraf\u0131ndan fiziki ortamda tutulan yevmiye defteri, defteri kebir,\u00a0envanter\u00a0defteri, pay defteri, y\u00f6netim kurulu karar defteri ile genel kurul toplant\u0131\u00a0ve m\u00fczakere defterinin a\u00e7\u0131l\u0131\u015f\u00a0onaylar\u0131\u00a0kurulu\u015f\u00a0s\u0131ras\u0131nda ve kullanmaya ba\u015flamadan\u00a0\u00f6nce, izleyen faaliyet d\u00f6nemlerindeki a\u00e7\u0131l\u0131\u015f\u00a0onaylar\u0131\u00a0ise defterlerin kullan\u0131laca\u011f\u0131\u00a0faaliyet d\u00f6neminin ilk ay\u0131ndan\u00a0\u00f6nceki ay\u0131n sonuna kadar noter taraf\u0131ndan yap\u0131l\u0131r. A\u00e7\u0131l\u0131\u015f\u00a0onaylar\u0131n\u0131n noter taraf\u0131ndan yap\u0131ld\u0131\u011f\u0131hallerde ticaret sicili tasdiknamesinin noterce aranmas\u0131\u00a0zorunludur.<\/p>\n

(2) Ticaret\u00a0\u015firketleri d\u0131\u015f\u0131ndaki ger\u00e7ek ve t\u00fczel ki\u015fi tacirlerin kurulu\u015f\u00a0s\u0131ras\u0131nda yapt\u0131racaklar\u0131\u00a0ticari defterlere ili\u015fkin a\u00e7\u0131l\u0131\u015f\u00a0onaylar\u0131nda ticaret sicili tasdiknamesi aranmaz.<\/p>\n

(3) Ticaret\u00a0\u015firketlerinin ticaret siciline tescili esnas\u0131nda birinci f\u0131krada yaz\u0131l\u0131\u00a0defterlerin a\u00e7\u0131l\u0131\u015f\u00a0onaylar\u0131\u00a0ticaret sicili m\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan da yap\u0131labilir.<\/p>\n

(4) Yevmiye defteri, defteri kebir,\u00a0envanter\u00a0defteri ile y\u00f6netim kurulu karar defterinin a\u00e7\u0131l\u0131\u015f\u00a0onaylar\u0131n\u0131n her hesap d\u00f6nemi i\u00e7in yap\u0131lmas\u0131\u00a0zorunludur. Pay defteri ile genel kurul toplant\u0131\u00a0ve m\u00fczakere defteri yeterli yapraklar\u0131bulunmak kayd\u0131yla izleyen hesap d\u00f6nemlerinde de a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131\u00a0yapt\u0131r\u0131lmaks\u0131z\u0131n kullan\u0131lmaya devam edilebilir.<\/p>\n

(5) Onaya tabi defterlerin hesap d\u00f6nemi i\u00e7inde dolmas\u0131\u00a0dolay\u0131s\u0131yla veya ba\u015fka sebeplerle y\u0131l i\u00e7inde yeni defter kullanmaya mecbur olanlar bunlar\u0131\u00a0kullanmaya ba\u015flamadan\u00a0\u00f6nce a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131\u00a0yapt\u0131rmak zorundad\u0131rlar.<\/p>\n

(6) Pay 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 pay defterinin a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131\u00a0s\u0131rada noter, eski deftere veya zayi belgesine yeni pay defterinin a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131n\u0131\u00a0tarih ve say\u0131belirtmek suretiyle\u00a0\u015ferh d\u00fc\u015fer. Eski defterde veya zayi belgesinde s\u00f6z konusu\u00a0\u015ferhi g\u00f6ren noter tekrar bir a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131yapamaz.<\/p>\n

Onay\u0131n\u00a0\u015fekli\u00a0MADDE 14\u00a0\u2013<\/b>\u00a0(1) Noterler ile ticaret sicil m\u00fcd\u00fcrl\u00fcklerinin yapaca\u011f\u0131\u00a0a\u00e7\u0131l\u0131\u015f\u00a0onaylar\u0131\u00a0defterin ilk sayfas\u0131na yaz\u0131l\u0131r ve a\u015fa\u011f\u0131daki bilgileri i\u00e7erir:<\/p>\n

a) Defter sahibinin; ger\u00e7ek ki\u015filerde ad\u0131\u00a0soyad\u0131, t\u00fczel ki\u015filerde unvan\u0131,<\/p>\n

b) Defter sahibinin ileti\u015fim bilgileri (adres, telefon, e-posta adresi),<\/p>\n

c)\u00a0\u0130\u015fletmenin merkezi,<\/p>\n

\u00e7) MERS\u0130S numaras\u0131,<\/p>\n

d)\u00a0\u015eirketin faaliyet konusu,<\/p>\n

e) Tacir sermaye\u00a0\u015firketi ise taahh\u00fct edilen ve\u00a0\u00f6denen sermaye miktar\u0131,<\/p>\n

f) Defterin t\u00fcr\u00fc,<\/p>\n

g) Defterin ka\u00e7\u00a0sayfadan ibaret oldu\u011fu,<\/p>\n

\u011f) Defterin kullan\u0131laca\u011f\u0131\u00a0hesap d\u00f6nemi,<\/p>\n

h) Onay tarihi,<\/p>\n

\u0131) Onay\u0131\u00a0yapan makam\u0131n resmi m\u00fch\u00fcr ve imzas\u0131.<\/p>\n

(2) Defterler a\u015fa\u011f\u0131daki\u00a0\u015fekilde onaylan\u0131r:<\/p>\n

a) Ciltli defterlerin sayfalar\u0131n\u0131n s\u0131ra numaras\u0131yla tesels\u00fcl etti\u011fine bak\u0131larak, bu sayfalar teker\u00a0teker\u00a0onay makam\u0131n\u0131n resmi\u00a0m\u00fch\u00fcr\u00fc\u00a0ile m\u00fch\u00fcrlenir.<\/p>\n

b) M\u00fcteharrik yaprakl\u0131\u00a0yevmiye defteri kullanan tacirler bir y\u0131l i\u00e7inde kullanacaklar\u0131n\u0131\u00a0tahmin ettikleri say\u0131da yapra\u011f\u0131\u00a0yukar\u0131daki esaslara g\u00f6re onaylatt\u0131r\u0131rlar. Onayl\u0131\u00a0yapraklar bitti\u011fi takdirde, yeni yapraklar kullan\u0131lmaya ba\u015flamadan\u00a0\u00f6nce onaylat\u0131l\u0131r. Bunlar\u0131n sayfa numaralar\u0131\u00a0onayl\u0131\u00a0yapraklar\u0131n sayfa numaralar\u0131n\u0131\u00a0takiben tesels\u00fcl ettirilir. Tasdik makam\u0131, ilave yapraklar\u0131n say\u0131s\u0131n\u0131\u00a0ilk onay\u0131n alt\u0131na kaydeder ve bu kayd\u0131\u00a0usul\u00fcne g\u00f6re onaylar.<\/p>\n

Kapan\u0131\u015f\u00a0onay\u0131\u00a0yap\u0131lacak defterler ile onay zaman\u0131\u00a0ve\u00a0\u015fekli\u00a0MADDE 15\u00a0\u2013<\/b>\u00a0(1) Yevmiye defteri ile y\u00f6netim kurulu karar defterinin, izleyen hesap d\u00f6neminin\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0ay\u0131n\u0131n sonuna kadar notere ibraz edilip, son kayd\u0131n alt\u0131na noterce\u00a0\u201cG\u00f6r\u00fclm\u00fc\u015ft\u00fcr\u201d\u00a0ibaresi yaz\u0131larak m\u00fch\u00fcr ve imza ile onaylanmas\u0131\u00a0zorunludur.<\/p>\n

Devam\u0131 – d\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcm –\u00a0Fiziki Ortamda Tutulacak Defterlerde Onay Yenileme<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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, \u00dc\u00c7\u00dcNC\u00dc\u00a0B\u00d6L\u00dcM Fiziki Ortamda Tutulacak Defterlerin A\u00e7\u0131l\u0131\u015f\u00a0ve Kapan\u0131\u015f\u00a0Onaylar\u0131 A\u00e7\u0131l\u0131\u015f\u00a0onay\u0131\u00a0yap\u0131lacak defterler ve onay zaman\u0131\u00a0MADDE 13\u00a0\u2013\u00a0(1) Tacirler taraf\u0131ndan fiziki ortamda tutulan yevmiye defteri, defteri kebir,\u00a0envanter\u00a0defteri, pay defteri, y\u00f6netim kurulu karar defteri ile genel kurul toplant\u0131\u00a0ve m\u00fczakere defterinin a\u00e7\u0131l\u0131\u015f\u00a0onaylar\u0131\u00a0kurulu\u015f\u00a0s\u0131ras\u0131nda ve kullanmaya ba\u015flamadan\u00a0\u00f6nce, izleyen faaliyet d\u00f6nemlerindeki a\u00e7\u0131l\u0131\u015f\u00a0onaylar\u0131\u00a0ise defterlerin kullan\u0131laca\u011f\u0131\u00a0faaliyet d\u00f6neminin …<\/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":[23,107,56,106,108,109,58,66,103],"class_list":["post-152","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-23","tag-acilis","tag-defter","tag-fiziki","tag-kapanis","tag-onay","tag-resmi-gazete-2","tag-teblig","tag-ticari"],"yoast_head":"\nTicari Defterlere \u0130li\u015fkin Tebli\u011f - 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