{"id":3506,"date":"2020-12-25T11:13:48","date_gmt":"2020-12-25T11:13:48","guid":{"rendered":"https:\/\/cukurpartners.com\/?p=3506"},"modified":"2021-10-18T14:49:58","modified_gmt":"2021-10-18T14:49:58","slug":"noterde-acilis-ve-kapanis-onaylari-yapilacak-defterler-ile-yeni-alinacak-defterler-icin-onemli-hatirlatma","status":"publish","type":"post","link":"https:\/\/old.cukurpartners.com\/tr\/noterde-acilis-ve-kapanis-onaylari-yapilacak-defterler-ile-yeni-alinacak-defterler-icin-onemli-hatirlatma\/","title":{"rendered":"Noter\u2019de A\u00e7\u0131l\u0131\u015f ve Kapan\u0131\u015f Onaylar\u0131 Yap\u0131lacak  Defterler ile Yeni Al\u0131nacak Defterler i\u00e7in \u00d6nemli Hat\u0131rlatma"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Bildi\u011finiz \u00fczere, ger\u00e7ek veya t\u00fczel ki\u015fi fark etmeksizin, her tacir, ticari defterlerini tutmak ve defterlerinde ticari i\u015flemleriyle ticari i\u015fletmesinin iktisadi ve mali durumunu, bor\u00e7 alacak ili\u015fkilerini ve her hesap d\u00f6nemi i\u00e7inde elde edilen neticeleri Kanuna g\u00f6re a\u00e7\u0131k\u00e7a g\u00f6r\u00fclebilir \u015fekilde ortaya koymak zorundad\u0131r.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 ile Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ortakla\u015fa \u00e7\u0131kar\u0131larak 19 Aral\u0131k 2012 tarihli ve 28502 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan\u00a0<\/span><a href=\"https:\/\/www.alomaliye.com\/2012\/12\/19\/ticari-defterlere-iliskin-teblig\/\" target=\"_blank\" rel=\"noopener\"><b>Ticari Defterlere \u0130li\u015fkin Tebli\u011f<\/b><\/a><span style=\"font-weight: 400;\">\u00a0ile 13 Aral\u0131k 2011 tarihli ve 28141 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0<\/span><a href=\"https:\/\/www.alomaliye.com\/2011\/12\/13\/elektronik-defter-genel-tebligi-sira-no1\/\" target=\"_blank\" rel=\"noopener\"><b>1 S\u0131ra Numaral\u0131 Elektronik Defter Genel Tebli\u011fi<\/b><\/a><span style=\"font-weight: 400;\">\u00a0h\u00fck\u00fcmlerine g\u00f6re 2017 y\u0131l\u0131nda tutulacak defterler ve onay durumlar\u0131 belirlenmi\u015ftir. Buna g\u00f6re:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pay Defteri<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Y\u00f6netim Kurulu Karar Defteri<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Damga Vergisi Defteri\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Yevmiye Defteri<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Envanter Defteri<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0130\u015fletme Defteri<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u00c7ift\u00e7i \u0130\u015fletme Defteri<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0130malat ve \u0130stihsal Vergisi Defteri<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Nakliyat Vergisi Defteri<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Yabanc\u0131 Nakliyat Kurumlar\u0131n\u0131n Has\u0131lat Defteri<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Serbest Meslek Kazan\u00e7 Defteri<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vergi Usul Kanunu, T\u00fcrk Ticaret Kanunu uyar\u0131nca tutulmas\u0131 ve izlenmesi zorunlu defterlerdendir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bu defterlerin ne zaman ve nas\u0131l a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onaylar\u0131 yap\u0131laca\u011f\u0131 ise kanunlarda ayr\u0131 ayr\u0131 belirtilmi\u015ftir.<\/span><\/p>\n<p><b>Vergi Usul Kanunu\u2019nda belirtilen defterler i\u00e7in yap\u0131lmas\u0131 gereken onaylar a\u015fa\u011f\u0131daki gibidir:<\/b><\/p>\n<p><b>1-<\/b><b>\u00d6teden beri i\u015fe devam etmekte olanlar\u0131n defterin kullan\u0131laca\u011f\u0131 y\u0131ldan \u00f6nce gelen son ayda;<\/b><\/p>\n<p><span style=\"font-weight: 400;\">2-Hesap d\u00f6nemleri Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan tespit edilenlerin, defterin kullan\u0131laca\u011f\u0131 <\/span><b>hesap d\u00f6neminden \u00f6nce gelen son ayda<\/b><span style=\"font-weight: 400;\">;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">3-Yeniden i\u015fe ba\u015flayanlar, s\u0131n\u0131f de\u011fi\u015ftirenler ve yeni bir m\u00fckellefiyete girenler i\u015fe ba\u015flama,\u00a0s\u0131n\u0131f de\u011fi\u015ftirme ve\u00a0yeni m\u00fckellefiyete <\/span><b>girme tarihinden \u00f6nce<\/b><span style=\"font-weight: 400;\">; vergi muafiyeti kalkanlar, muafl\u0131ktan \u00e7\u0131kma <\/span><b>tarihinden ba\u015flayarak on g\u00fcn i\u00e7inde<\/b><span style=\"font-weight: 400;\">;<\/span><\/p>\n<p><b>4-Onaya tabi defterlerin dolmas\u0131 dolay\u0131s\u0131yla veya sair sebeplerle y\u0131l i\u00e7inde yeni defter kullanmaya mecbur olanlar\u0131n bunlar\u0131 kullanmaya ba\u015flamadan \u00f6nce yasal defterlerini onaylatt\u0131rmalar\u0131 gerekti\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/b><\/p>\n<p><b>T\u00fcrk Ticaret Kanunu\u2019nda belirtilen defterler i\u00e7in yap\u0131lmas\u0131 gereken onaylar a\u015fa\u011f\u0131daki gibidir:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">Hesap d\u00f6nemleri takvim y\u0131l\u0131 olan ki\u015filerin, 2021 y\u0131l\u0131nda kullanacaklar\u0131 yasal defterlerini Aral\u0131k ay\u0131 i\u00e7erisinde\u00a0<\/span><span style=\"font-weight: 400;\">(31.12.2020 tarihine kadar)<\/span><span style=\"font-weight: 400;\">\u00a0Noter\u2019de onaylatt\u0131rmalar\u0131 gerekmektedir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2020 y\u0131l\u0131 defterlerini ertesi y\u0131lda da kullanmak isteyen ki\u015filer ise <\/span><span style=\"font-weight: 400;\">Ocak ay\u0131 i\u00e7erisinde,<\/span><span style=\"font-weight: 400;\"> Maliye Bakanl\u0131\u011f\u0131\u2019nca \u00f6zel hesap d\u00f6nemi kullanmas\u0131 uygun g\u00f6r\u00fclenler ise bu d\u00f6nemin ilk ay\u0131 i\u00e7erisinde\u00a0<\/span><span style=\"font-weight: 400;\">onaylar\u0131n\u0131 yeniletmeleri gerekmektedir.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bu a\u015famada, Pay Defteri ile Genel Kurul ve M\u00fczakere Defterinde yaprak varsa, bunlar izleyen faaliyet d\u00f6nemlerinde de a\u00e7\u0131l\u0131\u015f onay\u0131 yapt\u0131r\u0131lmaks\u0131z\u0131n kullan\u0131lmaya devam edilebilece\u011fini s\u00f6yleyebiliriz. Ancak, di\u011fer defterlerin yeni d\u00f6nem(izleyen d\u00f6nem) a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onaylar\u0131 yapt\u0131r\u0131lmas\u0131 mecburidir. Buna ek olarak, Vergi Usul Kanunu\u2019nda d\u00fczenlenen ancak onay\u0131 ile ilgili d\u00fczenlemenin T\u00fcrk Ticaret Kanunu\u2019nda yer ald\u0131\u011f\u0131 Defteri Kebir ise a\u00e7\u0131l\u0131\u015f onay\u0131 tabii defterlerden oldu\u011fu ve Noterden a\u00e7\u0131l\u0131\u015f onay\u0131n\u0131n yap\u0131lmas\u0131 gerekt\u011fini hat\u0131rlat\u0131r\u0131z.\u00a0<\/span><\/p>\n<p><b>E-Defter Kapsam\u0131nda Olan M\u00fckellefler \u0130\u00e7in Bulunan Onay Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\u2019nden bahsedecek olursak:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">T\u00fcrk Ticaret Kanunu uyar\u0131nca, <\/span><b>ticari defterlerin elektronik ortamda tutulmas\u0131 halinde bu defterlerin a\u00e7\u0131l\u0131\u015flar\u0131nda ve yevmiye defteri ile y\u00f6netim kurulu karar defterinin kapan\u0131\u015f\u0131nda noter onay\u0131 aranmayacakt\u0131<\/b><span style=\"font-weight: 400;\">r. Ancak hesap d\u00f6nemi veya takvim y\u0131l\u0131 i\u00e7erisinde elektronik defter tutmaya ba\u015flayanlar, ba\u015flad\u0131klar\u0131 tarihi izleyen bir ayl\u0131k s\u00fcre i\u00e7erisinde eski defterlerine kapan\u0131\u015f tasdiki yapt\u0131racaklard\u0131r. 1 S\u0131ra No.lu Elektronik Defter Tebli\u011fi uyar\u0131nca, elektronik ortamda tutulabilecek defterlerin ise \u201cyevmiye defteri, defteri kebir, envanter defteri, karar ve i\u015fletme defteri\u201d oldu\u011fu d\u00fczenlenmi\u015ftir.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">e-Defter tutma s\u00fcrecinde <\/span><b>hesap d\u00f6neminin ilk ay\u0131na ait berat\u0131n al\u0131nmas\u0131 a\u00e7\u0131l\u0131\u015f onay\u0131, son ay\u0131na ait berat\u0131n al\u0131nmas\u0131 kapan\u0131\u015f onay\u0131, di\u011fer aylara ait beratlar\u0131n al\u0131nmas\u0131 ise ilgili aylara ait defterlerin noter onay\u0131 <\/b><span style=\"font-weight: 400;\">yerine ge\u00e7mektedir. Buna g\u00f6re;\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A\u00e7\u0131l\u0131\u015f onay\u0131, hesap d\u00f6neminin ilk ay\u0131na ili\u015fkin olarak al\u0131nan elektronik defter berat\u0131n\u0131;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Kapan\u0131\u015f onay\u0131 ise hesap d\u00f6neminin son ay\u0131na ili\u015fkin olarak al\u0131nan elektronik defter berat\u0131n\u0131 ifade eder.\u00a0<\/span><\/li>\n<\/ul>\n<p><b>Sayg\u0131lar\u0131m\u0131zla,<\/b><\/p>\n<p><b>\u00c7ukur&amp;Partners<\/b><\/p>\n<p><b>Avukatl\u0131k B\u00fcrosu<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bildi\u011finiz \u00fczere, ger\u00e7ek veya t\u00fczel ki\u015fi fark etmeksizin, her tacir, ticari defterlerini tutmak ve defterlerinde ticari i\u015flemleriyle ticari i\u015fletmesinin iktisadi ve mali durumunu, bor\u00e7 alacak ili\u015fkilerini ve her hesap d\u00f6nemi i\u00e7inde elde edilen neticeleri Kanuna g\u00f6re a\u00e7\u0131k\u00e7a g\u00f6r\u00fclebilir \u015fekilde ortaya koymak zorundad\u0131r. G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 ile Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ortakla\u015fa \u00e7\u0131kar\u0131larak 19 Aral\u0131k 2012 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[42,43],"tags":[],"class_list":["post-3506","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku","category-yasal-mevzuata-uyum"],"acf":[],"_links":{"self":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/3506"}],"collection":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=3506"}],"version-history":[{"count":3,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/3506\/revisions"}],"predecessor-version":[{"id":5513,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/3506\/revisions\/5513"}],"wp:attachment":[{"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=3506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=3506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=3506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}