Aral\u0131k ay\u0131 yakla\u015f\u0131rken 2014 y\u0131l\u0131nda kullan\u0131lacak defterlerin noterden a\u00e7\u0131l\u0131\u015f onaylar\u0131n\u0131n yap\u0131lmas\u0131 gerekmektedir. Defterlerin onay\u0131na ili\u015fkin yasal d\u00fczenlemeleri ve ticaret sicil tasdiknamesinin istenece\u011fine ili\u015fkin a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
T\u00fcrk Ticaret Kanununun 64 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131; \u201cFiziki ortamda tutulan yevmiye defteri, defteri kebir ve envanter defteri ile d\u00f6rd\u00fcnc\u00fc f\u0131krada say\u0131lan defterlerin a\u00e7\u0131l\u0131\u015f onaylar\u0131, kurulu\u015f s\u0131ras\u0131nda ve kullan\u0131lmaya ba\u015flanmadan \u00f6nce noter taraf\u0131ndan yap\u0131l\u0131r. Bu defterlerin izleyen faaliyet d\u00f6nemlerindeki a\u00e7\u0131l\u0131\u015f onaylar\u0131, defterlerin kullan\u0131laca\u011f\u0131 faaliyet d\u00f6neminin ilk ay\u0131ndan \u00f6nceki ay\u0131n sonuna kadar notere yapt\u0131r\u0131l\u0131r. Pay defteri ile genel kurul toplant\u0131 ve m\u00fczakere defteri yeterli yapraklar\u0131 bulunmak kayd\u0131yla izleyen faaliyet d\u00f6nemlerinde de a\u00e7\u0131l\u0131\u015f onay\u0131 yapt\u0131r\u0131lmaks\u0131z\u0131n kullan\u0131lmaya devam edilebilir. Yevmiye defterinin kapan\u0131\u015f onay\u0131, izleyen faaliyet d\u00f6neminin alt\u0131nc\u0131 ay\u0131n\u0131n sonuna kadar, y\u00f6netim kurulu karar defterinin kapan\u0131\u015f onay\u0131 ise izleyen faaliyet d\u00f6neminin birinci ay\u0131n\u0131n sonuna kadar notere yapt\u0131r\u0131l\u0131r. Ticaret \u015firketlerinin ticaret siciline tescili s\u0131ras\u0131nda defterlerin a\u00e7\u0131l\u0131\u015f\u0131 ticaret sicili m\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan da onaylanabilir. A\u00e7\u0131l\u0131\u015f onay\u0131n\u0131n noter taraf\u0131ndan yap\u0131ld\u0131\u011f\u0131 h\u00e2llerde noter, ticaret sicili tasdiknamesini aramak zorundad\u0131r. Ticari defterlerin elektronik ortamda tutulmas\u0131 h\u00e2linde bu defterlerin a\u00e7\u0131l\u0131\u015flar\u0131nda ve yevmiye defteri ile y\u00f6netim kurulu karar defterinin kapan\u0131\u015f\u0131nda noter onay\u0131 aranmaz. Fiziki ortamda veya elektronik ortamda tutulan ticari defterlerin nas\u0131l tutulaca\u011f\u0131, defterlere kay\u0131t zaman\u0131, onay yenileme ile a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onaylar\u0131n\u0131n \u015fekli ve esaslar\u0131 G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 ile Maliye Bakanl\u0131\u011f\u0131nca m\u00fc\u015ftereken \u00e7\u0131kar\u0131lan tebli\u011fle belirlenir.\u201d h\u00fckm\u00fcn\u00fc i\u00e7ermektedir.<\/p>\n
Bahse konu yasa maddesine istinaden G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 ile Maliye Bakanl\u0131\u011f\u0131 m\u00fc\u015ftereken \u00e7\u0131kard\u0131klar\u0131 \u201cTicari Defterlere \u0130li\u015fkin Tebli\u011f\u201d 19 Aral\u0131k 2012 tarih ve 28502 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
Bu tebli\u011fin 13 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131; \u201cTacirler taraf\u0131ndan fiziki ortamda tutulan yevmiye defteri, defteri kebir, envanter defteri, pay defteri, y\u00f6netim kurulu karar defteri ile genel kurul toplant\u0131 ve m\u00fczakere defterinin a\u00e7\u0131l\u0131\u015f onaylar\u0131 kurulu\u015f s\u0131ras\u0131nda ve kullanmaya ba\u015flamadan \u00f6nce, izleyen faaliyet d\u00f6nemlerindeki a\u00e7\u0131l\u0131\u015f onaylar\u0131 ise defterlerin kullan\u0131laca\u011f\u0131 faaliyet d\u00f6neminin ilk ay\u0131ndan \u00f6nceki ay\u0131n sonuna kadar noter taraf\u0131ndan yap\u0131l\u0131r. A\u00e7\u0131l\u0131\u015f onaylar\u0131n\u0131n noter taraf\u0131ndan yap\u0131ld\u0131\u011f\u0131 hallerde ticaret sicili tasdiknamesinin noterce aranmas\u0131 zorunludur.\u201d h\u00fckm\u00fcn\u00fc i\u00e7ermektedir.<\/p>\n
Yine 27 Ocak 2013 tarih ve 28541 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan Ticaret Sicil Y\u00f6netmeli\u011finin 16 nc\u0131 maddesi sicil tasdiknamesi ile ilgili a\u00e7\u0131klamalar yer alm\u0131\u015ft\u0131r.<\/p>\n
Yukar\u0131daki kanun ve tebli\u011f\u2019den anla\u015f\u0131laca\u011f\u0131 \u00fczere defterlerin a\u00e7\u0131l\u0131\u015f onaylar\u0131nda ticaret siciline kay\u0131tl\u0131 m\u00fckellefler i\u00e7in ticaret sicil tasdiknamesi noterler taraf\u0131ndan aranmas\u0131n\u0131n zorunlu oldu\u011fu a\u00e7\u0131k\u00e7a belirtilmi\u015ftir.<\/p>\n
Bilindi\u011fi gibi 2014 y\u0131l\u0131nda tutulmas\u0131 gereken yasal defterlerin a\u00e7\u0131l\u0131\u015f onaylar\u0131n\u0131n Aral\u0131k ay\u0131 sonuna kadar yapt\u0131r\u0131lmas\u0131 zorunludur. \u00dcyelerimiz i\u015f yo\u011funluklar\u0131ndan \u00f6t\u00fcr\u00fc hakl\u0131 olarak her sene Aral\u0131k ay\u0131 geldi\u011finde sicil tasdiknamesinin noterler taraf\u0131ndan istenmemesi konusunda bir beklenti i\u00e7erisine girmektedir. Oda Y\u00f6netimi olarak, bu konuya ili\u015fkin Bakanl\u0131k yetkilileri ile yapt\u0131\u011f\u0131m\u0131z g\u00f6r\u00fc\u015fmeler neticesinde, bu sene ticaret sicil tasdiknamesinin kesinlikle aranaca\u011f\u0131, konuya ili\u015fkin herhangi bir yasal d\u00fczenleme \u00e7al\u0131\u015fmas\u0131 i\u00e7erisinde olmad\u0131klar\u0131n\u0131 belirtmi\u015flerdir.<\/p>\n
Ticaret Sicil Y\u00f6netmeli\u011finin 16 nc\u0131 maddesinin 6 nc\u0131 f\u0131kras\u0131 \u201dSicil tasdiknamesi; tasdiknamede yer alan bilgilerde herhangi bir de\u011fi\u015fiklik olmad\u0131\u011f\u0131 veya yenisi d\u00fczenlenmedi\u011fi s\u00fcrece ge\u00e7erlidir.\u201d Bu f\u0131kradan anla\u015f\u0131laca\u011f\u0131 \u00fczere bilgilerde herhangi bir de\u011fi\u015fiklik olmad\u0131\u011f\u0131 s\u00fcrece kullan\u0131labilece\u011fidir. Yani bir defa al\u0131n\u0131p dosyam\u0131zda muhafaza etti\u011fimizde her sene asl\u0131 ile birlikte fotokopisini notere ibraz etti\u011fimizde tekrar ticaret sicil tasdiknamesi al\u0131nmas\u0131na gerek yoktur.<\/p>\n
Ticaret sicil m\u00fcd\u00fcrl\u00fcklerinde olu\u015fabilecek yo\u011funluktan dolay\u0131 Ticaret Sicili Tasdiknamesi bulunmayan m\u00fc\u015fterimiz olan firmalar\u0131n bir an \u00f6nce bu belgeyi almas\u0131 hususunda uyarmalar\u0131 yerinde olacakt\u0131r.<\/p>\n
\u00c7al\u0131\u015fmalar\u0131n\u0131zda ba\u015far\u0131lar diler, sayg\u0131lar\u0131m\u0131z\u0131 sunar\u0131z.<\/p>\n
Mehmet OKKALI
\nASMMMO Ba\u015fkan\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"
Aral\u0131k ay\u0131 yakla\u015f\u0131rken 2014 y\u0131l\u0131nda kullan\u0131lacak defterlerin noterden a\u00e7\u0131l\u0131\u015f onaylar\u0131n\u0131n yap\u0131lmas\u0131 gerekmektedir. Defterlerin onay\u0131na ili\u015fkin yasal d\u00fczenlemeleri ve ticaret sicil tasdiknamesinin istenece\u011fine ili\u015fkin a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"author":1,"featured_media":192,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe"],"views":2863,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=191"}],"version-history":[{"count":2,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/191\/revisions"}],"predecessor-version":[{"id":194,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/191\/revisions\/194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/192"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}