{"id":19735,"date":"2026-05-14T08:43:48","date_gmt":"2026-05-14T08:43:48","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19735"},"modified":"2026-05-14T08:43:48","modified_gmt":"2026-05-14T08:43:48","slug":"konkordato-talebine-eklenecek-belgeler-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2026\/05\/konkordato-talebine-eklenecek-belgeler-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik\/","title":{"rendered":"Konkordato Talebine Eklenecek Belgeler Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2020\/09\/adalet-bakanligi.gif\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-14836\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2020\/09\/adalet-bakanligi.gif\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>13 May\u0131s 2026 Tarihli Resmi Gazete Say\u0131: 33252 Adalet Bakanl\u0131\u011f\u0131ndan: MADDE 1- 30\/1\/2019 tarihli ve 30671 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Konkordato&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>Konkordato Talebine Eklenecek Belgeler Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2026-05-13T00:09:59+03:00\">13 May\u0131s 2026 <\/time><\/div>\n<div class=\"entry-content\">\n<p>13 May\u0131s 2026 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 33252<\/p>\n<p>Adalet Bakanl\u0131\u011f\u0131ndan:<\/p>\n<p><strong>MADDE 1-\u00a0<\/strong>30\/1\/2019 tarihli ve 30671 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2019\/01\/30\/konkordato-talebi-eklenecek-belgeler\/\">Konkordato Talebine Eklenecek Belgeler Hakk\u0131nda Y\u00f6netmeli\u011fin<\/a><\/strong>\u00a04 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cc) Finansal raporlama \u00e7er\u00e7evesi: Bor\u00e7lunun, 29\/11\/2022 tarihli ve 6434 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2022\/11\/30\/2023-bagimsiz-denetime-tabi-sirketler-karar-sayisi-6434\/\">Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin Belirlenmesine Dair Karar<\/a><\/strong>\u00a0uyar\u0131nca ba\u011f\u0131ms\u0131z denetime tabi olmas\u0131 durumunda, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu d\u00fczenlemelerine g\u00f6re uygulad\u0131\u011f\u0131 T\u00fcrkiye Muhasebe Standartlar\u0131n\u0131, bor\u00e7lunun ba\u011f\u0131ms\u0131z denetime tabi olmayan t\u00fczel ki\u015fi tacir olmas\u0131 durumunda B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131n\u0131, bunlar d\u0131\u015f\u0131ndaki bor\u00e7lular i\u00e7in 4\/1\/1961 tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/vergi-usul-kanunu-vuk-213-sayili-kanun\/\">213 say\u0131l\u0131 Vergi Usul Kanunu<\/a><\/strong>\u00a0ve ilgili mevzuat\u0131,\u201d<\/p>\n<p><strong>MADDE 2-<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cd) Makul g\u00fcvence veren denetim raporunun iki n\u00fcshas\u0131.\u201d<\/p>\n<p><strong>MADDE 3-<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 19 uncu maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cMADDE 19- (1) Ba\u011f\u0131ms\u0131z denetim kurulu\u015fu, 18 inci madde uyar\u0131nca imzalanan s\u00f6zle\u015fme ile 16 nc\u0131 maddede belirtilen raporu imza tarihinden itibaren en ge\u00e7 otuz g\u00fcn i\u00e7inde Kuruma bildirir.<\/p>\n<p>(2) 16 nc\u0131 maddede belirtilen raporu, mahkeme yaz\u0131 i\u015fleri m\u00fcd\u00fcrl\u00fc\u011f\u00fc de, dava a\u00e7\u0131ld\u0131ktan sonra gecikmeksizin Kuruma bildirir.\u201d<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_2_host\"><strong>MADDE 4-<\/strong>\u00a0Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/div>\n<p><\/ins><\/div>\n<p><strong>MADDE 5-<\/strong>\u00a0Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Adalet Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>13 May\u0131s 2026 Tarihli Resmi Gazete Say\u0131: 33252 Adalet Bakanl\u0131\u011f\u0131ndan: MADDE 1- 30\/1\/2019 tarihli ve 30671 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Konkordato&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-19735","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19735","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=19735"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19735\/revisions"}],"predecessor-version":[{"id":19736,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19735\/revisions\/19736"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19735"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}