{"id":157,"date":"2012-12-19T15:52:12","date_gmt":"2012-12-19T13:52:12","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=157"},"modified":"2019-02-03T12:02:38","modified_gmt":"2019-02-03T09:02:38","slug":"tutulacak-defterlerde-onay-yenileme","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/tutulacak-defterlerde-onay-yenileme\/","title":{"rendered":"Ticari Defterlere \u0130li\u015fkin Tebli\u011f – Defterlerde Onay Yenileme"},"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

D\u00d6RD\u00dcNC\u00dc\u00a0B\u00d6L\u00dcM<\/strong><\/p>\n

Fiziki Ortamda Tutulacak Defterlerde Onay Yenileme<\/p>\n

Genel olarak\u00a0MADDE 16\u00a0\u2013<\/b>\u00a0(1) Y\u00f6netim kurulu karar defteri, yevmiye defteri,\u00a0envanter\u00a0defteri ve defteri kebir yeterli yapraklar\u0131\u00a0bulunmas\u0131\u00a0halinde yeni hesap d\u00f6neminin ilk ay\u0131\u00a0i\u00e7erisinde onay yenilemek suretiyle kullan\u0131lmaya devam edilebilir.<\/p>\n

(2) Onay yenilemede defterlerin t\u00fcr\u00fc\u00a0de\u011fi\u015ftirilemez.<\/p>\n

Kapan\u0131\u015f\u00a0onay\u0131na tabi defterlerde onay yenilemenin\u00a0\u015fekli\u00a0MADDE 17\u00a0\u2013<\/b>\u00a0(1) Kapan\u0131\u015f\u00a0onay\u0131na tabi olan yevmiye ve y\u00f6netim kurulu karar defterlerinde son kayd\u0131n alt\u0131na yaz\u0131lacak\u00a0\u201cG\u00f6r\u00fclm\u00fc\u015ft\u00fcr\u201d\u00a0ibaresinin yan\u0131nda onay yenileme k\u0131sm\u0131nda a\u015fa\u011f\u0131daki bilgilerin yer almas\u0131\u00a0zorunludur:<\/p>\n

a) Bu Tebli\u011fin 14\u00a0\u00fcnc\u00fc\u00a0maddesinde a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131nda bulunmas\u0131\u00a0gerekti\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nan hususlarda bir de\u011fi\u015fiklik olmu\u015fsa bu de\u011fi\u015fiklikler,<\/p>\n

b) Defterin kalan sayfa adedi,<\/p>\n

c) Kullan\u0131lmaya devam edilece\u011fi hesap d\u00f6nemi,<\/p>\n

\u00e7) Onay tarihi,<\/p>\n

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

(2) Onay yenileme i\u015fleminde defterlerin kalan sayfalar\u0131n\u0131n tekrar m\u00fch\u00fcrlenmesine ve s\u0131ra numaras\u0131\u00a0verilmesine gerek yoktur.<\/p>\n

Kapan\u0131\u015f\u00a0onay\u0131na tabi olmayan defterlerde onay yenilemenin\u00a0\u015fekli\u00a0MADDE 18\u00a0\u2013<\/b>\u00a0(1) Kapan\u0131\u015f\u00a0onay\u0131na tabi olmayan defteri kebir ve\u00a0envanter\u00a0defterinde onay yenileme son kayd\u0131n yer ald\u0131\u011f\u0131\u00a0sayfadan sonraki sayfaya yap\u0131l\u0131r. Bu sayfada yer alacak bilgilere ve onay yenilemenin\u00a0\u015fekline ili\u015fkin bu Tebli\u011fin 17\u00a0nci\u00a0maddesinin birinci f\u0131kras\u0131n\u0131n (a) il\u00e2\u00a0(d) bentleri ile ayn\u0131\u00a0maddenin ikinci f\u0131kras\u0131\u00a0h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n

Devam\u0131 – be\u015finci b\u00f6l\u00fcm –\u00a0Fiziki Ortamda Tutulacak Defterlerde Kay\u0131t D\u00fczeni<\/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, D\u00d6RD\u00dcNC\u00dc\u00a0B\u00d6L\u00dcM Fiziki Ortamda Tutulacak Defterlerde Onay Yenileme Genel olarak\u00a0MADDE 16\u00a0\u2013\u00a0(1) Y\u00f6netim kurulu karar defteri, yevmiye defteri,\u00a0envanter\u00a0defteri ve defteri kebir yeterli yapraklar\u0131\u00a0bulunmas\u0131\u00a0halinde yeni hesap d\u00f6neminin ilk ay\u0131\u00a0i\u00e7erisinde onay yenilemek suretiyle kullan\u0131lmaya devam edilebilir. (2) Onay yenilemede defterlerin t\u00fcr\u00fc\u00a0de\u011fi\u015ftirilemez. Kapan\u0131\u015f\u00a0onay\u0131na tabi defterlerde onay yenilemenin\u00a0\u015fekli\u00a0MADDE 17\u00a0\u2013\u00a0(1) Kapan\u0131\u015f\u00a0onay\u0131na tabi …<\/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":[23,56,109,58,66,103,110],"class_list":["post-157","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-23","tag-defter","tag-onay","tag-resmi-gazete-2","tag-teblig","tag-ticari","tag-yenileme"],"yoast_head":"\nTicari Defterlere \u0130li\u015fkin Tebli\u011f - Defterlerde Onay Yenileme<\/title>\n<meta name=\"description\" content=\"Fiziki Ortamda Tutulacak Defterlerde Onay Yenileme. 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