{"id":328,"date":"2025-01-04T16:18:14","date_gmt":"2025-01-04T13:18:14","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=328"},"modified":"2025-03-06T15:51:26","modified_gmt":"2025-03-06T12:51:26","slug":"defter-saklama-sureleri","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-saklama-sureleri\/","title":{"rendered":"Defter Saklama S\u00fcreleri"},"content":{"rendered":"<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\">Defter Saklama S\u00fcreleri<\/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-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-saklama-sureleri\/#Defter_Saklama_Sureleri\" >Defter Saklama S\u00fcreleri<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-saklama-sureleri\/#Ozellikli_Durumlar\" >\u00d6zellikli Durumlar<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-saklama-sureleri\/#Gecmis_Yil_Zararlari\" >Ge\u00e7mi\u015f Y\u0131l Zararlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-saklama-sureleri\/#Yillara_Sari_Insaat_Isleri\" >Y\u0131llara Sari \u0130n\u015faat \u0130\u015fleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-saklama-sureleri\/#Amortismanlar\" >Amortismanlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-saklama-sureleri\/#KDV_Mahsup_ve_Iadesi\" >KDV Mahsup ve \u0130adesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-saklama-sureleri\/#Takdir_Komisyonuna_Sevk\" >Takdir Komisyonuna Sevk<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/defter-saklama-sureleri\/#Kurumlarin_Tasfiyesinde\" >Kurumlar\u0131n Tasfiyesinde<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1><span class=\"ez-toc-section\" id=\"Defter_Saklama_Sureleri\"><\/span>Defter Saklama S\u00fcreleri<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<p>Defter ve Belgeleri Ka\u00e7 Y\u0131l Saklamal\u0131?<br \/>\nVergi Usul Kanunu\u2019na g\u00f6re 5 y\u0131ld\u0131r.<br \/>\nT\u00fcrk Ticaret Kanunu\u2019na g\u00f6re 10 y\u0131ld\u0131r.<br \/>\nSosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na g\u00f6re 10 y\u0131ld\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ozellikli_Durumlar\"><\/span>\u00d6zellikli Durumlar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Gecmis_Yil_Zararlari\"><\/span>Ge\u00e7mi\u015f Y\u0131l Zararlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Gelir ve kurumlar vergisi m\u00fckelleflerince zarar\u0131n gelecek y\u0131llara devri halinde devreden bu zararlar\u0131n mahsup edilebildi\u011fi y\u0131ldan itibaren 5 y\u0131ll\u0131k zaman a\u015f\u0131m\u0131 s\u00fcresi boyunca zarar\u0131n olu\u015ftu\u011fu y\u0131la ili\u015fkin defter ve belgelerin muhafaza edilmesi gerekecektir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yillara_Sari_Insaat_Isleri\"><\/span>Y\u0131llara Sari \u0130n\u015faat \u0130\u015fleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Y\u0131llara sari in\u015faat i\u015fleri i\u015fin bitti\u011fi y\u0131lda vergilendirilmektedir. Bu kapsamdaki defter ve belgelerin de i\u015fin bitti\u011fi y\u0131l\u0131 takip eden y\u0131ldan itibaren 5 y\u0131l s\u00fcre ile saklanmas\u0131 gerekecektir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Amortismanlar\"><\/span>Amortismanlar<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ge\u00e7mi\u015f y\u0131l zararlar\u0131nda oldu\u011fu gibi, bir gider unsuru olan amortismanlar\u0131n da gider yaz\u0131ld\u0131\u011f\u0131 y\u0131lda tevsik edilmesi gerekmektedir. Bu nedenle amortismana tabi k\u0131ymetin iktisab\u0131 ile ilgili belgeler bak\u0131m\u0131ndan, 5 y\u0131ll\u0131k zamana\u015f\u0131m\u0131-saklama s\u00fcresi, k\u0131ymetin tamamen itfa edildi\u011fi y\u0131l\u0131 izleyen takvim y\u0131l\u0131 ba\u015f\u0131ndan ba\u015flar. Sabit k\u0131ymetin amortisman s\u00fcresi 5 y\u0131lsa sabit k\u0131ymetin al\u0131m faturas\u0131 10 y\u0131l saklanm\u0131\u015f olacakt\u0131r.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"KDV_Mahsup_ve_Iadesi\"><\/span>KDV Mahsup ve \u0130adesi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0130lgili oldu\u011fu d\u00f6nemden sonraki y\u0131l i\u00e7inde katma de\u011fer vergisi indirimi ve iadesi s\u00f6z konusu olmas\u0131 halinde KDV\u2019nin dayana\u011f\u0131 olan defter ve belgelerin muhafaza y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc be\u015f y\u0131l olmakla beraber istisna veya muafiyet \u015fartlar\u0131n\u0131n ihlali halinde ihlal edildi\u011fi y\u0131l\u0131 izleyen y\u0131l\u0131n ba\u015f\u0131ndan itibaren 5 y\u0131l daha saklanmas\u0131 gerekir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Takdir_Komisyonuna_Sevk\"><\/span>Takdir Komisyonuna Sevk<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Be\u015f y\u0131ll\u0131k zaman a\u015f\u0131m\u0131 s\u00fcresi dolmadan beyanlar\u0131n vergi idaresince, takdir i\u00e7in takdir komisyonuna sevk edilmesi halinde zaman a\u015f\u0131m\u0131n\u0131n i\u015flemesi durur. Ancak duracak s\u00fcre bir y\u0131l\u0131 a\u015famaz.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kurumlarin_Tasfiyesinde\"><\/span>Kurumlar\u0131n Tasfiyesinde<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bir y\u0131ldan fazla s\u00fcren tasfiyelerde tarh zaman a\u015f\u0131m\u0131 tasfiyenin sona erdi\u011fi y\u0131l\u0131 izleyen y\u0131l\u0131n ba\u015f\u0131ndan ba\u015flar.<br \/>\nBu tarihten itibaren be\u015f y\u0131l s\u00fcre ile defter ve belgelerin muhafazas\u0131 gerekir.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-332 size-medium\" src=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/2-300x300.png\" alt=\"Defter Saklama S\u00fcreleri\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/2-300x300.png 300w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/2-1024x1024.png 1024w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/2-150x150.png 150w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/2-768x768.png 768w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/2-1000x1000.png 1000w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/2.png 1080w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-333 size-medium\" src=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/3-300x300.png\" alt=\"Defter Saklama S\u00fcreleri\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/3-300x300.png 300w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/3-1024x1024.png 1024w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/3-150x150.png 150w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/3-768x768.png 768w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/3-1000x1000.png 1000w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/3.png 1080w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-334 size-medium\" src=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/4-300x300.png\" alt=\"Defter Saklama S\u00fcreleri\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/4-300x300.png 300w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/4-1024x1024.png 1024w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/4-150x150.png 150w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/4-768x768.png 768w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/4-1000x1000.png 1000w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/4.png 1080w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-335 size-medium\" src=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/5-300x300.png\" alt=\"Defter Saklama S\u00fcreleri\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/5-300x300.png 300w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/5-1024x1024.png 1024w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/5-150x150.png 150w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/5-768x768.png 768w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/5-1000x1000.png 1000w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/5.png 1080w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-336 size-medium\" src=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/6-300x300.png\" alt=\"Defter Saklama S\u00fcreleri\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/6-300x300.png 300w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/6-1024x1024.png 1024w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/6-150x150.png 150w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/6-768x768.png 768w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/6-1000x1000.png 1000w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/6.png 1080w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/> <img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-337 size-medium\" src=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/7-300x300.png\" alt=\"Defter Saklama S\u00fcreleri\" width=\"300\" height=\"300\" srcset=\"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/7-300x300.png 300w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/7-1024x1024.png 1024w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/7-150x150.png 150w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/7-768x768.png 768w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/7-1000x1000.png 1000w, https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-content\/uploads\/2025\/01\/7.png 1080w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Defter Saklama S\u00fcreleri Defter ve Belgeleri Ka\u00e7 Y\u0131l Saklamal\u0131? Vergi Usul Kanunu\u2019na g\u00f6re 5 y\u0131ld\u0131r. T\u00fcrk Ticaret Kanunu\u2019na g\u00f6re 10 y\u0131ld\u0131r. Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu\u2019na g\u00f6re 10 y\u0131ld\u0131r. &nbsp; \u00d6zellikli Durumlar Ge\u00e7mi\u015f Y\u0131l Zararlar\u0131 Gelir ve kurumlar vergisi m\u00fckelleflerince zarar\u0131n gelecek y\u0131llara devri halinde devreden bu zararlar\u0131n mahsup edilebildi\u011fi y\u0131ldan itibaren 5 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":329,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[109,110,24,111],"class_list":["post-328","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi","tag-defter-saklama-sureleri","tag-defter-sureleri","tag-defter-tasdikleri","tag-defterler-kac-yil-saklanir"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/328","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=328"}],"version-history":[{"count":6,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/328\/revisions"}],"predecessor-version":[{"id":421,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/328\/revisions\/421"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/329"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}