{"id":275,"date":"2022-12-13T16:20:08","date_gmt":"2022-12-13T13:20:08","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=275"},"modified":"2022-12-13T16:20:08","modified_gmt":"2022-12-13T13:20:08","slug":"mukelleflerin-tutmak-zorunda-oldugu-defterler","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/mukelleflerin-tutmak-zorunda-oldugu-defterler\/","title":{"rendered":"M\u00fckelleflerin Tutmak Zorunda Oldu\u011fu Defterler"},"content":{"rendered":"<figure id=\"attachment_276\" aria-describedby=\"caption-attachment-276\" style=\"width: 300px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-276\" src=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/12\/Mukelleflerin-Tutmak-Zorunda-Oldugu-Defterler-300x106.png\" alt=\"\" width=\"300\" height=\"106\" srcset=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/12\/Mukelleflerin-Tutmak-Zorunda-Oldugu-Defterler-300x106.png 300w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2022\/12\/Mukelleflerin-Tutmak-Zorunda-Oldugu-Defterler.png 315w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><figcaption id=\"caption-attachment-276\" class=\"wp-caption-text\">M\u00fckelleflerin Tutmak Zorunda Oldu\u011fu Defterler<\/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\/mukelleflerin-tutmak-zorunda-oldugu-defterler\/#Mukelleflerin_Tutmak_Zorunda_Oldugu_Defterler\" >M\u00fckelleflerin Tutmak Zorunda Oldu\u011fu Defterler<\/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\/mukelleflerin-tutmak-zorunda-oldugu-defterler\/#GELIR_VERGISI_MUKELLEFLERININ_TUTMAK_ZORUNDA_OLDUGU_DEFTERLER\" >GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130N\u0130N TUTMAK ZORUNDA OLDU\u011eU DEFTERLER<\/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\/mukelleflerin-tutmak-zorunda-oldugu-defterler\/#KURUMLAR_VERGISI_MUKELLEFLERININ_TUTMAK_ZORUNDA_OLDUGU_DEFTERLER\" >KURUMLAR VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130N\u0130N TUTMAK ZORUNDA OLDU\u011eU DEFTERLER<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Mukelleflerin_Tutmak_Zorunda_Oldugu_Defterler\"><\/span>M\u00fckelleflerin Tutmak Zorunda Oldu\u011fu Defterler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"GELIR_VERGISI_MUKELLEFLERININ_TUTMAK_ZORUNDA_OLDUGU_DEFTERLER\"><\/span><strong>GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130N\u0130N TUTMAK ZORUNDA OLDU\u011eU DEFTERLER<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>&nbsp;<\/p>\n<table width=\"604\">\n<tbody>\n<tr>\n<td width=\"151\"><strong>Bilan\u00e7o Esas\u0131na g\u00f6re<\/strong><\/p>\n<p><strong>defter tutan ger\u00e7ek<\/strong><\/p>\n<p><strong>ki\u015filer<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>Kollektif Komandit<\/strong><\/p>\n<p><strong>\u015eirketler<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>\u0130\u015fletme Esas\u0131na<\/strong><\/p>\n<p><strong>g\u00f6re defter<\/strong><\/p>\n<p><strong>tutan ger\u00e7ek<\/strong><\/p>\n<p><strong>ki\u015filer<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>Serbest Meslek<\/strong><\/p>\n<p><strong>Erbaplar\u0131<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Yevmiye defteri<\/td>\n<td width=\"151\">Yevmiye defteri<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"151\">\u0130\u015fletme Defteri<\/p>\n<p>*(DBS)<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"151\">Serbest Meslek<\/p>\n<p>Defteri ** (DBS)<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Defteri kebir<\/td>\n<td width=\"151\">Defteri kebir<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Envanter defteri<\/td>\n<td width=\"151\">Envanter defteri<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\"><\/td>\n<td width=\"151\">Genel kurul toplant\u0131 ve<\/p>\n<p>m\u00fczakere defteri<\/p>\n<p>&nbsp;<\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<h4><span class=\"ez-toc-section\" id=\"KURUMLAR_VERGISI_MUKELLEFLERININ_TUTMAK_ZORUNDA_OLDUGU_DEFTERLER\"><\/span><strong>KURUMLAR VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130N\u0130N TUTMAK ZORUNDA OLDU\u011eU DEFTERLER<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"151\"><strong>Anonim \u015eirketler <\/strong><\/td>\n<td width=\"151\"><strong>Limited \u015eirketler<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>Dernekler ve<\/strong><\/p>\n<p><strong>vak\u0131flara ait<\/strong><\/p>\n<p><strong>iktisadi<\/strong><\/p>\n<p><strong>i\u015fletmeler <\/strong><\/td>\n<td width=\"151\"><strong>Kooperatifler<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Yevmiye defteri<\/td>\n<td width=\"151\">Yevmiye defteri<\/td>\n<td width=\"151\">Yevmiye defteri<\/td>\n<td width=\"151\">Yevmiye defteri<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Defteri kebir<\/td>\n<td width=\"151\">Defteri kebir<\/td>\n<td width=\"151\">Defteri kebir<\/td>\n<td width=\"151\">Defteri kebir<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Envanter defteri<\/td>\n<td width=\"151\">Envanter defteri<\/td>\n<td width=\"151\">Envanter defteri<\/td>\n<td width=\"151\">Envanter defteri<\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Genel kurul toplant\u0131 ve<\/p>\n<p>m\u00fczakere defteri<\/p>\n<p>&nbsp;<\/td>\n<td width=\"151\">Genel kurul toplant\u0131 ve<\/p>\n<p>m\u00fczakere defteri *<\/p>\n<p>&nbsp;<\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<td width=\"151\">Genel kurul toplant\u0131 ve<\/p>\n<p>m\u00fczakere defteri<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Y\u00f6netim Kurulu Karar<\/p>\n<p>Defteri<\/p>\n<p>&nbsp;<\/td>\n<td width=\"151\">M\u00fcd\u00fcrler Kurulu Karar<\/p>\n<p>Defteri **<\/p>\n<p>&nbsp;<\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<td width=\"151\">Y\u00f6netim Kurulu Karar<\/p>\n<p>Defteri<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Ortaklar Pay Defteri<\/p>\n<p>&nbsp;<\/td>\n<td width=\"151\">Ortaklar Pay Defteri<\/p>\n<p>***<\/p>\n<p>&nbsp;<\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<td width=\"151\">Ortaklar Pay Defteri<\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"151\">Damga Vergisi Defteri<\/p>\n<p>&nbsp;<\/td>\n<td width=\"151\"><\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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>M\u00fckelleflerin Tutmak Zorunda Oldu\u011fu Defterler GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130N\u0130N TUTMAK ZORUNDA OLDU\u011eU DEFTERLER &nbsp; Bilan\u00e7o Esas\u0131na g\u00f6re defter tutan ger\u00e7ek ki\u015filer \u00a0 Kollektif Komandit \u015eirketler \u00a0 \u0130\u015fletme Esas\u0131na g\u00f6re defter tutan ger\u00e7ek ki\u015filer \u00a0 Serbest Meslek Erbaplar\u0131 \u00a0 Yevmiye defteri Yevmiye defteri \u00a0 \u0130\u015fletme Defteri *(DBS) \u00a0 Serbest Meslek Defteri ** (DBS) \u00a0 Defteri kebir Defteri [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":277,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,7],"tags":[86,87,88,85],"class_list":["post-275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi","category-muhasebe","tag-gelir-vergisi-mukellefi-defterleri","tag-kurumlar-vergisi-mukellefi-defterleri","tag-limited-tutulan-defterler","tag-mukelleflerin-tutmak-zorunda-oldugu-defterler"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/275","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=275"}],"version-history":[{"count":1,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/275\/revisions"}],"predecessor-version":[{"id":278,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/275\/revisions\/278"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/277"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}