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
ALTINCI B\u00d6L\u00dcM<\/strong><\/p>\n Elektronik Ortamda Tutulacak Defterler<\/p>\n Elektronik Ortamda Tutulacak Defterler\u00a0MADDE 23\u00a0\u2013<\/b>\u00a0(1) Elektronik ortamda tutulacak defterler ile ilgili\u00a013\/12\/2011\u00a0tarihli ve 28141 say\u0131l\u0131\u00a0Resm\u00ee Gazete\u2019de yay\u0131mlanan 1 S\u0131ra Numaral\u0131\u00a0Elektronik Defter Genel Tebli\u011fi h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n YED\u0130NC\u0130\u00a0B\u00d6L\u00dcM<\/strong><\/p>\n \u00c7e\u015fitli ve Son H\u00fck\u00fcmler<\/p>\n GE\u00c7\u0130C\u0130\u00a0MADDE 1\u00a0\u2013<\/b>\u00a0(1) Ger\u00e7ek ki\u015fi tacirlerden Vergi Usul Kanununa g\u00f6re ikinci s\u0131n\u0131f t\u00fcccar say\u0131lanlar, yeni bir d\u00fczenleme yap\u0131l\u0131ncaya kadar bu Tebli\u011fde say\u0131lan defterler yerine mezk\u00fbr Kanun h\u00fck\u00fcmlerine uygun olarak i\u015fletme hesab\u0131\u00a0esas\u0131na g\u00f6re defter tutabilirler.<\/p>\n GE\u00c7\u0130C\u0130\u00a0MADDE 2\u00a0\u2013\u00a0<\/b>(1) MERS\u0130S kullan\u0131lmaya ba\u015flanana kadar bu Tebli\u011fde MERS\u0130S numaras\u0131 kullan\u0131lmas\u0131n\u0131n\u00a0\u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc\u00a0durumlarda, ticaret sicili numaras\u0131\u00a0ile vergi kimlik numaras\u0131\u00a0kullan\u0131l\u0131r.<\/p>\n GE\u00c7\u0130C\u0130\u00a0MADDE 3\u00a0\u2013<\/b>\u00a0(1) Mevcut durumda kullan\u0131lmakta olan, pay defteri ile genel kurul toplant\u0131\u00a0ve m\u00fczakere defteri yeterli yapraklar\u0131\u00a0bulunmak kayd\u0131yla ve bu Tebli\u011fde belirtilen bilgilerden eksik olanlar\u0131n yaz\u0131lmas\u0131suretiyle a\u00e7\u0131l\u0131\u015f\u00a0onay\u0131\u00a0yap\u0131lmaks\u0131z\u0131n kullan\u0131lmaya devam edilebilir.<\/p>\n (2)\u00a0Limited\u00a0\u015firketlerde halen kullan\u0131lmakta olan ortaklar kurulu karar defterleri de yeterli yapraklar\u0131\u00a0bulunmak kayd\u0131yla, genel kurul toplant\u0131\u00a0ve m\u00fczakere defteri olarak kullan\u0131lmaya devam olunabilir.<\/p>\n GE\u00c7\u0130C\u0130\u00a0MADDE 4\u00a0\u2013<\/b>\u00a0(1) 2013 y\u0131l\u0131na dair defterlerin\u00a01\/1\/2013\u00a0tarihine kadar yap\u0131lacak a\u00e7\u0131l\u0131\u015f\u00a0onaylar\u0131nda noterlerce ticaret sicil tasdiknamesi aranmaz.<\/p>\n Y\u00fcr\u00fcrl\u00fck\u00a0MADDE 24\u00a0\u2013<\/b>\u00a0(1) Bu Tebli\u011f\u00a0h\u00fck\u00fcmleri yay\u0131m\u0131\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n Y\u00fcr\u00fctme\u00a0MADDE 25\u00a0\u2013<\/b>\u00a0(1) Bu Tebli\u011f\u00a0h\u00fck\u00fcmlerini G\u00fcmr\u00fck ve Ticaret Bakan\u0131\u00a0ile Maliye Bakan\u0131\u00a0y\u00fcr\u00fct\u00fcr.<\/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, ALTINCI B\u00d6L\u00dcM Elektronik Ortamda Tutulacak Defterler Elektronik Ortamda Tutulacak Defterler\u00a0MADDE 23\u00a0\u2013\u00a0(1) Elektronik ortamda tutulacak defterler ile ilgili\u00a013\/12\/2011\u00a0tarihli ve 28141 say\u0131l\u0131\u00a0Resm\u00ee Gazete\u2019de yay\u0131mlanan 1 S\u0131ra Numaral\u0131\u00a0Elektronik Defter Genel Tebli\u011fi h\u00fck\u00fcmleri uygulan\u0131r. YED\u0130NC\u0130\u00a0B\u00d6L\u00dcM \u00c7e\u015fitli ve Son H\u00fck\u00fcmler GE\u00c7\u0130C\u0130\u00a0MADDE 1\u00a0\u2013\u00a0(1) Ger\u00e7ek ki\u015fi tacirlerden Vergi Usul Kanununa g\u00f6re ikinci …<\/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":[23,56,90,104,113,58,103],"class_list":["post-167","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-23","tag-defter","tag-elektronik","tag-kayit","tag-mersis","tag-resmi-gazete-2","tag-ticari"],"yoast_head":"\n