{"id":102,"date":"2022-11-28T16:54:13","date_gmt":"2022-11-28T13:54:13","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=102"},"modified":"2022-12-03T16:47:49","modified_gmt":"2022-12-03T13:47:49","slug":"defter-tasdikleri","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdikleri\/","title":{"rendered":"Defter Tasdikleri"},"content":{"rendered":"<p>&nbsp;<\/p>\n<figure id=\"attachment_164\" aria-describedby=\"caption-attachment-164\" style=\"width: 300px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-164\" src=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/11\/Defter-Tasdikleri-300x106.png\" alt=\"\" width=\"300\" height=\"106\" srcset=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/11\/Defter-Tasdikleri-300x106.png 300w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/11\/Defter-Tasdikleri.png 315w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-164\" class=\"wp-caption-text\">Defter Tasdikleri<\/figcaption><\/figure>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Yaz\u0131 \u0130\u00e7eri\u011fi<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdikleri\/#Defter_Tasdikler\" >Defter Tasdikler<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdikleri\/#%E2%80%93_GELIR_VERGISI_MUKELLEFLERI_ICIN\" >&#8211; GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130 \u0130\u00c7\u0130N<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdikleri\/#%E2%80%93_KURUMLAR_VERGISI_MUKELLEFLERI_ICIN\" >&#8211; KURUMLAR VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130 \u0130\u00c7\u0130N<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdikleri\/#1-_ANONIM_SIRKETLER\" >1)- ANON\u0130M \u015e\u0130RKETLER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdikleri\/#2-LIMITED_SIRKETLER\" >2)-L\u0130M\u0130TED \u015e\u0130RKETLER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdikleri\/#3-_KOOPERATIFLERIN_TUTACAGI_DEFTERLER\" >3)- KOOPERAT\u0130FLER\u0130N TUTACA\u011eI DEFTERLER<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdikleri\/#DERNEK_VE_VAKIFLARIN_IKTISADI_ISLETMELERININ_TUTACAGI_DEFTERLER\" >DERNEK VE VAKIFLARIN \u0130KT\u0130SAD\u0130 \u0130\u015eLETMELER\u0130N\u0130N TUTACA\u011eI DEFTERLER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdikleri\/#DIGER_DEFTERLER\" >D\u0130\u011eER DEFTERLER<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Defter_Tasdikler\"><\/span><strong>Defter Tasdikler<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>M\u00dcKELLEF\u0130YETE G\u00d6RE TASD\u0130K ETT\u0130R\u0130LECEK DEFTERLER<\/p>\n<h4><span class=\"ez-toc-section\" id=\"%E2%80%93_GELIR_VERGISI_MUKELLEFLERI_ICIN\"><\/span>&#8211; GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130 \u0130\u00c7\u0130N<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><strong><em>1)-Bilan\u00e7o Esas\u0131na G\u00f6re Tutulacak Defterler (Ger\u00e7ek Ki\u015filer);<\/em><\/strong><br \/>\na)-Yevmiye Defteri<br \/>\nb)-Defteri Kebir<br \/>\nc)-Envanter Defteri<\/p>\n<p><strong><em>2)-Kollektif ve Komandit \u015eirketler<\/em><\/strong><br \/>\na)-Yevmiye Defteri<br \/>\nb)-Defteri Kebir<br \/>\nc)-Envanter Defteri<br \/>\nd)-Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri (Ticari Defter Tebli\u011fi Madde -5\/2)<\/p>\n<p><strong><em>3)-\u0130\u015fletme Esas\u0131na G\u00f6re Tutulacak Defter;<\/em><\/strong><br \/>\n13.12.2017 Tarihli Resm\u00ee gazetede yay\u0131mlanan VUK 486 Seri numaral\u0131 Genel tebli\u011fine g\u00f6re; \u0130\u015fletme Defteri G\u0130B Web sayfas\u0131 \u00fczerinden. \u201cDefter-Beyan Sistemin\u201d de Elektronik ortamda tutulmaktad\u0131r.<\/p>\n<p><strong><em>4)-Serbest Meslek Erbab\u0131n\u0131n Tutaca\u011f\u0131 Defter;<\/em><\/strong><br \/>\n13.12.2017 Tarihli Resm\u00ee gazetede yay\u0131mlanan VUK 486 Seri numaral\u0131 Genel tebli\u011fine g\u00f6re; Serbest Meslek Kazan\u00e7 Defteri G\u0130B Web sayfas\u0131 \u00fczerinden. \u201cDefter-Beyan Sistemin\u201d de Elektronik ortamda tutulmaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>5) Ger\u00e7ek Usule Tabi \u00c7ift\u00e7ilerin Tutaca\u011f\u0131 Defterler:<\/em><\/strong><br \/>\n\u00c7ift\u00e7i \u0130\u015fletme Defteri: Zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re kazanc\u0131 ger\u00e7ek usulde tespit olunanlar\u0131n (\u00e7ift\u00e7iler) tutmu\u015f olduklar\u0131 defterdir.<br \/>\n13.12.2017 Tarihli Resm\u00ee gazetede yay\u0131mlanan VUK 486 Seri numaral\u0131 Genel tebli\u011fine g\u00f6re; \u00c7ift\u00e7i \u0130\u015fletme Defteri G\u0130B Web sayfas\u0131 \u00fczerinden. \u201cDefter-Beyan Sistemin\u201d de Elektronik ortamda tutulmaktad\u0131r.<br \/>\n\u00c7ift\u00e7iler, diledikleri takdirde \u00c7ift\u00e7i \u0130\u015fletme Defteri yerine B\u0130LAN\u00c7O esas\u0131na g\u00f6re de defter<br \/>\ntutabilirler. (GVK Md.59)<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h4><span class=\"ez-toc-section\" id=\"%E2%80%93_KURUMLAR_VERGISI_MUKELLEFLERI_ICIN\"><\/span>&#8211; KURUMLAR VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130 \u0130\u00c7\u0130N<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h5><span class=\"ez-toc-section\" id=\"1-_ANONIM_SIRKETLER\"><\/span>1)- ANON\u0130M \u015e\u0130RKETLER<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p>a) -Yevmiye Defteri<br \/>\nb) -Defteri Kebir<br \/>\nc) -Envanter Defteri<br \/>\nd) -Damga Vergisi Defteri<br \/>\ne) -Y\u00f6netim Kurulu Karar Defteri<br \/>\nf) -Pay Defteri<br \/>\ng) -Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<br \/>\n\u2022 Mevcut durumda kullan\u0131lmakta olan, pay defteri ile genel kurul toplant\u0131 ve m\u00fczakere defteri yeterli yapraklar\u0131 bulunmak kayd\u0131yla ve bu Tebli\u011fde belirtilen bilgilerden eksik olanlar\u0131n yaz\u0131lmas\u0131 suretiyle a\u00e7\u0131l\u0131\u015f onay\u0131 yap\u0131lmaks\u0131z\u0131n kullan\u0131lmaya devam edilebilir. (Ticari defter tebli\u011fi Ge\u00e7ici Madde -3\/1)<\/p>\n<h5><span class=\"ez-toc-section\" id=\"2-LIMITED_SIRKETLER\"><\/span>2)-L\u0130M\u0130TED \u015e\u0130RKETLER<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p>a) Yevmiye Defteri<br \/>\nb) Defteri Kebir<br \/>\nc) Envanter Defteri<br \/>\nd) Pay Defteri<br \/>\ne) Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<br \/>\n\u2022 Limited \u015firketlerde halen kullan\u0131lmakta olan ortaklar kurulu karar defterlerinde yeterli yapraklar\u0131 bulunmak kayd\u0131yla, genel kurul toplant\u0131 ve m\u00fczakere defteri olarak kullan\u0131lmaya devam olunabilir. (Ticari Defter Tebli\u011fi Ge\u00e7ici Madde -3\/2)<br \/>\n\u2022 Mevcut durumda kullan\u0131lmakta olan, pay defteri ile genel kurul toplant\u0131 ve m\u00fczakere defteri yeterli yapraklar\u0131 bulunmak kayd\u0131yla ve bu Tebli\u011fde belirtilen bilgilerden eksik olanlar\u0131n yaz\u0131lmas\u0131 suretiyle a\u00e7\u0131l\u0131\u015f onay\u0131 yap\u0131lmaks\u0131z\u0131n kullan\u0131lmaya devam edilebilir. (Ticari defter tebli\u011fi Ge\u00e7ici Madde -3\/1)<\/p>\n<p>&nbsp;<\/p>\n<p><em>L\u0130M\u0130TED \u015e\u0130RKET M\u00dcD\u00dcRLER KURULU DEFTER\u0130 HAKKINDA A\u00c7IKLAMA:<\/em><\/p>\n<p>(<strong><em>Bu defterin tutulmas\u0131 zorunlu de\u011fildir.<\/em><\/strong>) Bu defteri tutmak istemeyenler; Limited \u015firkette ald\u0131klar\u0131 kararlar\u0131 genel kurul toplant\u0131 ve m\u00fczakere defterine kaydetmek zorundad\u0131rlar. Limited \u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulunun \u015firket y\u00f6netimi ile ilgili olarak ald\u0131\u011f\u0131 kararlar genel kurul toplant\u0131 ve m\u00fczakere defterine kaydedilebilece\u011fi gibi ayr\u0131 bir m\u00fcd\u00fcrler kurulu karar defteri de tutulabilir.<br \/>\nM\u00fcd\u00fcrler kurulu karar defterinin tutulmas\u0131 halinde a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onaylar\u0131 dahil olmak \u00fczere y\u00f6netim kurulu karar defterine ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r. Kararlar\u0131n genel kurul toplant\u0131 ve m\u00fczakere defterine kaydedilmesi halinde Ticari Defterler Tebli\u011finin 10 uncu maddesinin ikinci f\u0131kras\u0131nda belirtilen hususlar\u0131n yaz\u0131lmas\u0131 zorunludur. Ayr\u0131 bir m\u00fcd\u00fcrler kurulu karar defteri tutulmas\u0131 halinde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulu kararlar\u0131 genel kurul toplant\u0131 ve m\u00fczakere defterine kaydedilemez.<\/p>\n<p>&nbsp;<\/p>\n<h5><span class=\"ez-toc-section\" id=\"3-_KOOPERATIFLERIN_TUTACAGI_DEFTERLER\"><\/span>3)- KOOPERAT\u0130FLER\u0130N TUTACA\u011eI DEFTERLER<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p>1163 say\u0131l\u0131 Kooperatifler Kanunu&#8217;na g\u00f6re kurulan kooperatifler ile bunlar\u0131n \u00fcst kurulu\u015flar\u0131<br \/>\na\u015fa\u011f\u0131daki defterleri tutacakt\u0131r.<br \/>\na) Yevmiye Defteri<br \/>\nb) Defteri Kebir<br \/>\nc) Envanter Defteri<br \/>\nd) Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<br \/>\ne) Y\u00f6netim Kurulu Karar Defteri<br \/>\nf) Pay Defteri<\/p>\n<p>&nbsp;<\/p>\n<h4><span class=\"ez-toc-section\" id=\"DERNEK_VE_VAKIFLARIN_IKTISADI_ISLETMELERININ_TUTACAGI_DEFTERLER\"><\/span>DERNEK VE VAKIFLARIN \u0130KT\u0130SAD\u0130 \u0130\u015eLETMELER\u0130N\u0130N TUTACA\u011eI DEFTERLER<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>a) Yevmiye Defteri<br \/>\nb) Defteri Kebir<br \/>\nc) Envanter Defteri<\/p>\n<h4><span class=\"ez-toc-section\" id=\"DIGER_DEFTERLER\"><\/span>D\u0130\u011eER DEFTERLER<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>(Yukar\u0131da say\u0131lanlar d\u0131\u015f\u0131nda ihtiya\u00e7 halinde tutulmas\u0131 gereken defterler) \u0130malat defteri, Kombine imalatta imalat defteri, Bitim i\u015fleri defteri, Yabanc\u0131 nakliyat kurumlar\u0131n\u0131n has\u0131lat defteri, Ambar defteri, Anonim \u015eirketler ve Damga Vergisi i\u00e7in S\u00dcREKL\u0130 m\u00fckellefiyetti olanlar DAMGA VERG\u0130S\u0130 DEFTER\u0130 tutmak zorundad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; &nbsp; Defter Tasdikler M\u00dcKELLEF\u0130YETE G\u00d6RE TASD\u0130K ETT\u0130R\u0130LECEK DEFTERLER &#8211; GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130 \u0130\u00c7\u0130N 1)-Bilan\u00e7o Esas\u0131na G\u00f6re Tutulacak Defterler (Ger\u00e7ek Ki\u015filer); a)-Yevmiye Defteri b)-Defteri Kebir c)-Envanter Defteri 2)-Kollektif ve Komandit \u015eirketler a)-Yevmiye Defteri b)-Defteri Kebir c)-Envanter Defteri d)-Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri (Ticari Defter Tebli\u011fi Madde -5\/2) 3)-\u0130\u015fletme Esas\u0131na G\u00f6re Tutulacak Defter; 13.12.2017 Tarihli [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":235,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,3],"tags":[25,24,27,26],"class_list":["post-102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe","category-sirket","tag-anonim-sirketler-hangi-defterleri-tutarlar","tag-defter-tasdikleri","tag-hangi-defterler-tutulmak-zorunda","tag-limited-sirketler-hangi-defterleri-tutarlar"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/comments?post=102"}],"version-history":[{"count":3,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/102\/revisions"}],"predecessor-version":[{"id":165,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/102\/revisions\/165"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/235"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}