{"id":104,"date":"2022-11-28T17:02:22","date_gmt":"2022-11-28T14:02:22","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=104"},"modified":"2022-12-03T16:48:46","modified_gmt":"2022-12-03T13:48:46","slug":"defter-tasdik-sureleri","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdik-sureleri\/","title":{"rendered":"Defter Tasdik S\u00fcreleri"},"content":{"rendered":"<figure id=\"attachment_158\" aria-describedby=\"caption-attachment-158\" style=\"width: 300px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-158\" src=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/11\/Defter_Tasdik_Sureleri-300x106.png\" alt=\"\" width=\"300\" height=\"106\" srcset=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/11\/Defter_Tasdik_Sureleri-300x106.png 300w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/11\/Defter_Tasdik_Sureleri.png 315w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-158\" class=\"wp-caption-text\">Defter Tasdik S\u00fcreleri<\/figcaption><\/figure>\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-tasdik-sureleri\/#Defter_Tasdik_Sureleri\" >Defter Tasdik S\u00fcreleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdik-sureleri\/#%E2%80%93_DEFTERLERIN_TASDIK_ZAMANI\" >&#8211; DEFTERLER\u0130N TASD\u0130K ZAMANI:<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdik-sureleri\/#%E2%80%93_TASDIK_YENILEME_ARA_TASDIK_VUK_MD_222_ve_TICARI_DEFTER_TEBLIGI_MADDE_17%E2%80%9318\" >&#8211; TASD\u0130K YEN\u0130LEME (ARA TASD\u0130K) (VUK MD. 222 ve T\u0130CAR\u0130 DEFTER TEBL\u0130\u011e\u0130 MADDE 17\u201318)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdik-sureleri\/#%E2%80%93_ARA_TASDIK_TASDIK_YENILEME_YAPILABILECEK_DEFTERLER\" >&#8211; ARA TASD\u0130K (TASD\u0130K YEN\u0130LEME) YAPILAB\u0130LECEK DEFTERLER<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-tasdik-sureleri\/#%E2%80%93_KAPANIS_ONAYI_TASDIKI_YAPILACAK_DEFTERLER_TTK_MD_64_3_5\" >&#8211; KAPANI\u015e ONAYI (TASD\u0130K\u0130) YAPILACAK DEFTERLER: ( TTK MD 64\/ 3, 5 )<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Defter_Tasdik_Sureleri\"><\/span>Defter Tasdik S\u00fcreleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"%E2%80%93_DEFTERLERIN_TASDIK_ZAMANI\"><\/span>&#8211; DEFTERLER\u0130N TASD\u0130K ZAMANI:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Gerek VUK Md.221 gerekse TTK Md.64 h\u00fck\u00fcmlerine g\u00f6re:<br \/>\n1. \u00d6teden beri i\u015fe devam etmekte olanlar defterin kullan\u0131laca\u011f\u0131 y\u0131ldan \u00f6nce gelen son ayda (Normal hesap d\u00f6nemleri i\u00e7in <strong>ARALIK AYI SONUNA KADAR<\/strong>);<br \/>\n2. Hesap d\u00f6nemleri Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan tespit edilenler, defterin kullan\u0131laca\u011f\u0131 hesap d\u00f6neminden \u00f6nce gelen <strong>son ayda<\/strong>;<br \/>\n3. Yeniden i\u015fe ba\u015flayanlar, s\u0131n\u0131f de\u011fi\u015ftirenler ve yeni bir m\u00fckellefiyete girenler i\u015fe ba\u015flama, s\u0131n\u0131f de\u011fi\u015ftirme ve yeni <strong>m\u00fckellefiyete girme tarihinden \u00f6nce<\/strong>; vergi muafiyeti kalkanlar, muafl\u0131ktan \u00e7\u0131kma tarihinden ba\u015flayarak <strong>on g\u00fcn i\u00e7in<\/strong>de;<br \/>\n4. Tasdike tabi defterlerin dolmas\u0131 dolay\u0131s\u0131yla veya sair sebeplerle y\u0131l i\u00e7inde yeni defter kullanmaya mecbur olanlar bunlar\u0131 kullanmaya <strong>ba\u015flamadan \u00f6nce<\/strong>.<br \/>\n5- Anonim \u015eirketler, Limited \u015eirketler, Sermayesi Paylara B\u00f6l\u00fcnm\u00fc\u015f Komandit \u015eirketler ve Kooperatiflerin \u0130lk kurulu\u015funda kullanmak zorunda olduklar\u0131 <strong>defterlerinin tamam\u0131 ticaret sicilinde onaylat\u0131lacakt\u0131r<\/strong>.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"%E2%80%93_TASDIK_YENILEME_ARA_TASDIK_VUK_MD_222_ve_TICARI_DEFTER_TEBLIGI_MADDE_17%E2%80%9318\"><\/span>&#8211; TASD\u0130K YEN\u0130LEME (ARA TASD\u0130K) (VUK MD. 222 ve T\u0130CAR\u0130 DEFTER TEBL\u0130\u011e\u0130 MADDE 17\u201318)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Defterlerini ertesi y\u0131lda da kullanmak isteyenler Ocak ay\u0131, hesap d\u00f6nemleri Maliye Bakanl\u0131\u011f\u0131nca tespit edilenler bu d\u00f6nemin ilk ay\u0131 i\u00e7inde tasdiki yeniletmeye mecburdurlar.<\/p>\n<p>&nbsp;<\/p>\n<h4><span class=\"ez-toc-section\" id=\"%E2%80%93_ARA_TASDIK_TASDIK_YENILEME_YAPILABILECEK_DEFTERLER\"><\/span><strong>&#8211; ARA TASD\u0130K (TASD\u0130K YEN\u0130LEME) YAPILAB\u0130LECEK DEFTERLER<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>1- Yevmiye defteri, (Ara tasdik yap\u0131lmasan \u00f6nce, kapan\u0131\u015f onay\u0131 yapt\u0131r\u0131lmas\u0131 gerekir.)<br \/>\n2- Defteri kebir,<br \/>\n3- Envanter defteri<br \/>\n4- A.\u015e Y\u00f6netim Kurulu Karar Defteri, (Ara tasdik yap\u0131lmasan \u00f6nce kapan\u0131\u015f onay\u0131 yapt\u0131r\u0131lmas\u0131 gerekir.)<br \/>\n5- Kullan\u0131lmas\u0131 halinde Damga Vergisi Defteri<\/p>\n<p>&nbsp;<\/p>\n<h4><span class=\"ez-toc-section\" id=\"%E2%80%93_KAPANIS_ONAYI_TASDIKI_YAPILACAK_DEFTERLER_TTK_MD_64_3_5\"><\/span>&#8211; KAPANI\u015e ONAYI (TASD\u0130K\u0130) YAPILACAK DEFTERLER: ( TTK MD 64\/ 3, 5 )<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>1)- Anonim \u015eirket Y\u00f6netim Kurulu KARAR DEFTER\u0130, (\u0130zleyen faaliyet d\u00f6neminin birinci ay\u0131n\u0131n sonuna kadar normal hesap d\u00f6nemleri i\u00e7in OCAK AYI Sonu)<br \/>\n2)- Bilan\u00e7o esas\u0131na g\u00f6re defter tutan T\u00dcM M\u00dcKELLELER\u0130N YEVM\u0130YE DEFTER\u0130, (\u0130zleyen faaliyet d\u00f6neminin alt\u0131nc\u0131 ay\u0131n\u0131n sonuna kadar normal hesap d\u00f6nemleri i\u00e7in HAZ\u0130RAN AYI Sonu) Yukar\u0131daki defterler d\u0131\u015f\u0131ndaki defterlerin KAPANI\u015e TASD\u0130K\u0130 YAPTIRILMAZ.<\/p>\n<p>&nbsp;<\/p>\n<p>NOT: E-DEFTER TUTANLAR; YEVM\u0130YE VE DEFTER-\u0130 KEB\u0130R DI\u015eINDAK\u0130 DEFTERLER\u0130 NOTERE TASD\u0130K ETT\u0130RECEKLER<\/p>\n<p>E-Deftere Ge\u00e7i\u015f Takvimi i\u00e7in <a href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/e-fatura-e-defter-e-irsaliye-gecis-takvimi\/\">T\u0131klay\u0131n\u0131z<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>Kaynak: <a href=\"http:\/\/www.gib.gov.tr\" target=\"_blank\" rel=\"noopener\">gib.gov.tr<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Defter Tasdik S\u00fcreleri &#8211; DEFTERLER\u0130N TASD\u0130K ZAMANI: Gerek VUK Md.221 gerekse TTK Md.64 h\u00fck\u00fcmlerine g\u00f6re: 1. \u00d6teden beri i\u015fe devam etmekte olanlar defterin kullan\u0131laca\u011f\u0131 y\u0131ldan \u00f6nce gelen son ayda (Normal hesap d\u00f6nemleri i\u00e7in ARALIK AYI SONUNA KADAR); 2. Hesap d\u00f6nemleri Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan tespit edilenler, defterin kullan\u0131laca\u011f\u0131 hesap d\u00f6neminden \u00f6nce gelen son ayda; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":236,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/104","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=104"}],"version-history":[{"count":5,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/104\/revisions"}],"predecessor-version":[{"id":160,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/104\/revisions\/160"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/236"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}