

{"id":15067,"date":"2020-12-04T13:44:26","date_gmt":"2020-12-04T13:44:26","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15067"},"modified":"2020-12-04T13:44:36","modified_gmt":"2020-12-04T13:44:36","slug":"2021-yilinda-tutulacak-ticari-defterler-ve-tasdik-zamanlari","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2020\/12\/2021-yilinda-tutulacak-ticari-defterler-ve-tasdik-zamanlari\/","title":{"rendered":"2021 Y\u0131l\u0131nda Tutulacak Ticari Defterler ve Tasdik Zamanlar\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2020\/12\/aralik-2020-mali-takvim\/ismmmo\/\" rel=\"attachment wp-att-15064\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-15064\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2020\/12\/ismmmo.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>2021 Y\u0131l\u0131nda Tutulacak Ticari Defterler ve Tasdik Zamanlar\u0131 De\u011ferli \u00dcyemiz, Defter tutma ve tasdikleri konusunda G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 ile Maliy&#8230;\u00a0<\/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>2021 Y\u0131l\u0131nda Tutulacak Ticari Defterler ve Tasdik Zamanlar\u0131<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2020-12-03T16:38:38+03:00\">3 Aral\u0131k 2020 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>2021 Y\u0131l\u0131nda Tutulacak Ticari Defterler ve Tasdik Zamanlar\u0131<\/h4>\n<p>De\u011ferli \u00dcyemiz,<\/p>\n<p>Defter tutma ve tasdikleri konusunda G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 ile Maliye Bakanl\u0131\u011f\u0131nca 19.12.2012 Tarih ve 28502 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2012\/12\/19\/ticari-defterlere-iliskin-teblig\/\">T\u0130CAR\u0130 DEFTERLERE \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e<\/a><\/strong>, VUK ve TTK h\u00fck\u00fcmlerine g\u00f6re tutulacak defterlerin a\u00e7\u0131l\u0131\u015f \/ kapan\u0131\u015f onay\u0131 hakk\u0131nda, Defter beyan sisteminden ve e-defter sisteminden tutulacak defterler konusundaki bilgiler a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n<p><strong>M\u00dcKELLEF\u0130YETE G\u00d6RE TASD\u0130K ETT\u0130R\u0130LECEK DEFTERLER<\/strong><\/p>\n<p><strong>GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130 \u0130\u00c7\u0130N<\/strong><\/p>\n<p><strong>1) Bilan\u00e7o Esas\u0131na G\u00f6re Tutulacak Defterler (Ger\u00e7ek Ki\u015filer);<\/strong><\/p>\n<p>a) Yevmiye Defteri<\/p>\n<p>b) Defteri Kebir<\/p>\n<p>c) Envanter Defteri<\/p>\n<p><strong>2) Kolektif ve Komandit \u015eirketler<\/strong><\/p>\n<p>a) Yevmiye Defteri<\/p>\n<p>b) Defteri Kebir<\/p>\n<p>c) Envanter Defteri<\/p>\n<p>d) Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri (Ticari Defter Tebli\u011fi Madde \u2013 5\/2)<\/p>\n<p><strong>3) \u0130\u015fletme Esas\u0131na G\u00f6re Tutulacak Defter;<\/strong><\/p>\n<p>13.12.2017 Tarihli Resmi gazetede yay\u0131mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2017\/12\/17\/vuk-486\/\">VUK 486 Seri numaral\u0131 Genel tebli\u011fine<\/a><\/strong>\u00a0g\u00f6re; \u0130\u015fletme Defteri G\u0130B Web sayfas\u0131 \u00fczerinden. \u201cDefter \u2013 Beyan Sistemin\u201d de Elektronik ortamda tutulmaktad\u0131r.<\/p>\n<p><strong>4) Serbest Meslek Erbab\u0131n\u0131n Tutaca\u011f\u0131 Defter;<\/strong><\/p>\n<p>13.12.2017 Tarihli Resmi gazetede yay\u0131mlanan VUK 486 Seri numaral\u0131 Genel tebli\u011fine g\u00f6re; Serbest Meslek Kazan\u00e7 Defteri G\u0130B Web sayfas\u0131 \u00fczerinden. \u201cDefter \u2013 Beyan Sistemin\u201d de Elektronik ortamda tutulmaktad\u0131r.<\/p>\n<p><strong>5) Ger\u00e7ek Usule Tabi \u00c7ift\u00e7ilerin Tutaca\u011f\u0131 Defterler:<\/strong><\/p>\n<p>\u00c7ift\u00e7i \u0130\u015fletme Defteri: Zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re kazanc\u0131 ger\u00e7ek usulde tespit olunanlar\u0131n (\u00e7ift\u00e7iler) tutmu\u015f olduklar\u0131 defterdir.<\/p>\n<p>13.12.2017 Tarihli Resmi gazetede yay\u0131mlanan VUK 486 Seri numaral\u0131 Genel tebli\u011fine g\u00f6re; \u00c7ift\u00e7i \u0130\u015fletme Defteri G\u0130B Web sayfas\u0131 \u00fczerinden. \u201cDefter \u2013 Beyan Sistemin\u201d de Elektronik ortamda tutulmaktad\u0131r.<\/p>\n<p>\u00c7ift\u00e7iler, diledikleri takdirde \u00c7ift\u00e7i \u0130\u015fletme Defteri yerine B\u0130LAN\u00c7O esas\u0131na g\u00f6re de defter tutabilirler.<\/p>\n<p>(GVK Md.59)<\/p>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \">\n<div class=\"mom-e3lanat-inner\">\n<div class=\"mom-e3lan\" data-id=\"102318\">\n<div class=\"e3lan-code\"><strong>Defter Beyan Sisteminde tutulan defterler i\u00e7in \u0130lk m\u00fcracaat, a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f i\u015flemleri:<\/strong><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><strong>1. DEFTER BEYAN S\u0130S\u0130TEM\u0130NE M\u00dcRACAT<\/strong><\/p>\n<p>Defter \u2013 Beyan Sistemini \u0130LK DEFA kullanmaya ba\u015flayacak olan m\u00fckellefler takvim y\u0131l\u0131ndan \u00f6nceki ay\u0131n son g\u00fcn\u00fcne (31\/Aral\u0131k) kadar (bu g\u00fcn d\u00e2hil)<\/p>\n<p>www.defterbeyan.gov.tr adresi \u00fczerinden veya gelir vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairesi arac\u0131l\u0131\u011f\u0131yla ba\u015fvuru yapmalar\u0131 gerekmektedir.<\/p>\n<p>2. \u0130lk defa veya yeniden i\u015fe ba\u015flama ile s\u0131n\u0131f de\u011fi\u015ftirme hallerinde 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 g\u00fcn\u00fcnde G\u0130B taraf\u0131ndan elektronik olarak yap\u0131l\u0131r. A\u00e7\u0131l\u0131\u015f onay\u0131 Vergi Usul Kanun\u2019da \u00f6ng\u00f6r\u00fclen tasdik h\u00fckm\u00fcndedir.<\/p>\n<p>3. Defter \u2013 Beyan Sistemi \u00fczerinden tutulan defterler, Vergi Usul Kanun\u2019u kapsam\u0131nda ge\u00e7erli kanuni defter olarak kabul edilmektedir.<\/p>\n<p>4. Defter \u2013 Beyan Sistemi kullanmakla y\u00fck\u00fcml\u00fc olan m\u00fckelleflerden defter tutmak zorunda olanlar\u0131n k\u00e2\u011f\u0131t ortam\u0131nda tuttuklar\u0131 defterlerin hukuki ge\u00e7erlili\u011fi bulunmamaktad\u0131r.<\/p>\n<p>5. Defterlere ait olduklar\u0131 takvim y\u0131l\u0131n\u0131n son ay\u0131n\u0131 takip eden d\u00f6rd\u00fcnc\u00fc ay\u0131n sonuna kadar G\u0130B taraf\u0131ndan elektronik ortamda kapan\u0131\u015f onay\u0131 yap\u0131l\u0131r.<\/p>\n<p><strong>KURUMLAR VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130 \u0130\u00c7\u0130N<\/strong><\/p>\n<p><strong>1) ANON\u0130M \u015e\u0130RKETLER<\/strong><\/p>\n<p>a) Yevmiye Defteri<\/p>\n<p>b) Defteri Kebir<\/p>\n<p>c) Envanter Defteri<\/p>\n<p>d) Damga Vergisi Defteri<\/p>\n<p>e) Y\u00f6netim Kurulu Karar Defteri<\/p>\n<p>f) Pay Defteri<\/p>\n<p>g) Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<\/p>\n<p>\u2022 Mevcut durumda kullan\u0131lmakta olan, pay defteri ile genel kurul toplant\u0131 ve m\u00fczakere defteri yeterli yapraklar\u0131 bulunmak kayd\u0131yla ve bu Tebli\u011fde belirtilen bilgilerden eksik olanlar\u0131n yaz\u0131lmas\u0131 suretiyle a\u00e7\u0131l\u0131\u015f onay\u0131 yap\u0131lmaks\u0131z\u0131n kullan\u0131lmaya devam edilebilir. (Ticari defter tebli\u011fi Ge\u00e7ici Madde \u2013 3\/1)<\/p>\n<p><strong>2) L\u0130M\u0130TED \u015e\u0130RKETLER<\/strong><\/p>\n<p>a) Yevmiye Defteri<\/p>\n<p>b) Defteri Kebir<\/p>\n<p>c) Envanter Defteri<\/p>\n<p>d) Pay Defteri<\/p>\n<p>e) Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<\/p>\n<p>\u2022 Limitet \u015firketlerde halen kullan\u0131lmakta olan ortaklar kurulu karar defterlerinde yeterli yapraklar\u0131 bulunmak kayd\u0131yla, genel kurul toplant\u0131 ve m\u00fczakere defteri olarak kullan\u0131lmaya devam olunabilir. (Ticari Defter Tebli\u011fi Ge\u00e7ici Madde \u2013 3\/2)<\/p>\n<p>\u2022 Mevcut durumda kullan\u0131lmakta olan, pay defteri ile genel kurul toplant\u0131 ve m\u00fczakere defteri yeterli yapraklar\u0131 bulunmak kayd\u0131yla ve bu Tebli\u011fde belirtilen bilgilerden eksik olanlar\u0131n yaz\u0131lmas\u0131 suretiyle a\u00e7\u0131l\u0131\u015f onay\u0131 yap\u0131lmaks\u0131z\u0131n kullan\u0131lmaya devam edilebilir. (Ticari defter tebli\u011fi Ge\u00e7ici Madde \u2013 3\/1)<\/p>\n<p><strong>L\u0130M\u0130TED \u015e\u0130RKET M\u00dcD\u00dcRLER KURULU DEFTER\u0130 HAKKINDA A\u00c7IKLAMA<\/strong><\/p>\n<p>(Bu defterin tutulmas\u0131 zorunlu de\u011fildir.) Bu defteri tutmak istemeyenler; Limitet \u015firkette ald\u0131klar\u0131 kararlar\u0131 genel kurul toplant\u0131 ve m\u00fczakere defterine kaydetmek zorundad\u0131rlar. Limitet \u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulunun \u015firket y\u00f6netimi ile ilgili olarak ald\u0131\u011f\u0131 kararlar genel kurul toplant\u0131 ve m\u00fczakere defterine kaydedilebilece\u011fi gibi ayr\u0131 bir m\u00fcd\u00fcrler kurulu karar defteri de tutulabilir.<\/p>\n<p>M\u00fcd\u00fcrler kurulu karar defterinin tutulmas\u0131 halinde a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onaylar\u0131 d\u00e2hil olmak \u00fczere y\u00f6netim kurulu karar defterine ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r. Kararlar\u0131n genel kurul toplant\u0131 ve m\u00fczakere defterine kaydedilmesi halinde Ticari Defterler Tebli\u011finin 10\u2019uncu maddesinin ikinci f\u0131kras\u0131nda belirtilen hususlar\u0131n yaz\u0131lmas\u0131 zorunludur. Ayr\u0131 bir m\u00fcd\u00fcrler kurulu karar defteri tutulmas\u0131 halinde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulu kararlar\u0131 genel kurul toplant\u0131 ve m\u00fczakere defterine kaydedilemez.<\/p>\n<p><strong>3) KOOPERAT\u0130FLER\u0130N TUTACA\u011eI DEFTERLER<\/strong><\/p>\n<p>1163 say\u0131l\u0131 Kooperatifler Kanunu\u2019na g\u00f6re kurulan kooperatifler ile bunlar\u0131n \u00fcst kurulu\u015flar\u0131 a\u015fa\u011f\u0131daki defterleri tutacakt\u0131r.<\/p>\n<p>a) Yevmiye Defteri<\/p>\n<p>b) Defteri Kebir<\/p>\n<p>c) Envanter Defteri<\/p>\n<p>d) Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<\/p>\n<p>e) Y\u00f6netim Kurulu Karar Defteri<\/p>\n<p>f) Pay Defteri<\/p>\n<p><strong>4) DERNEK VE VAKIFLARIN \u0130KT\u0130SAD\u0130 \u0130\u015eLETMELER\u0130N\u0130N TUTACA\u011eI DEFTERLER<\/strong><\/p>\n<p>a) Yevmiye Defteri<\/p>\n<p>b) Defteri Kebir<\/p>\n<p>c) Envanter Defteri<\/p>\n<p><strong>5) D\u0130\u011eER DEFTERLER<\/strong><\/p>\n<p>(Yukar\u0131da say\u0131lanlar d\u0131\u015f\u0131nda ihtiya\u00e7 halinde tutulmas\u0131 gereken defterler)<\/p>\n<p>\u0130malat defteri, Kombine imalatta imalat defteri, Bitim i\u015fleri defteri, Yabanc\u0131 nakliyat kurumlar\u0131n\u0131n h\u00e2s\u0131lat defteri, Ambar defteri, Anonim \u015eirketler ve Damga Vergisi i\u00e7in S\u00dcREKL\u0130 m\u00fckellefiyetti olanlar DAMGA VERG\u0130S\u0130 DEFTER\u0130 tutmak zorundad\u0131r.<\/p>\n<p><strong>DEFTERLER\u0130N TASD\u0130K ZAMANI<\/strong><\/p>\n<p>Gerek VUK Md.221 gerekse TTK Md.64 h\u00fck\u00fcmlerine g\u00f6re:<\/p>\n<p>1. \u00d6teden beri i\u015fe devam etmekte olanlar defterin kullan\u0131laca\u011f\u0131 y\u0131ldan \u00f6nce gelen son ayda (Normal hesap d\u00f6nemleri i\u00e7in ARALIK AYI SONUNA KADAR );<\/p>\n<p>2. Hesap d\u00f6nemleri Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan tespit edilenler, defterin kullan\u0131laca\u011f\u0131 hesap d\u00f6neminden \u00f6nce gelen son ayda;<\/p>\n<p>3. Yeniden i\u015fe ba\u015flayanlar, s\u0131n\u0131f de\u011fi\u015ftirenler ve yeni bir m\u00fckellefiyete girenler i\u015fe ba\u015flama, s\u0131n\u0131f de\u011fi\u015ftirme ve yeni m\u00fckellefiyete girme tarihinden \u00f6nce; vergi muafiyeti kalkanlar, muafl\u0131ktan \u00e7\u0131kma tarihinden ba\u015flayarak on g\u00fcn i\u00e7inde;<\/p>\n<p>4. Tasdike tabi defterlerin dolmas\u0131 dolay\u0131s\u0131yla veya sair sebeplerle y\u0131l i\u00e7inde yeni defter kullanmaya mecbur olanlar bunlar\u0131 kullanmaya ba\u015flamadan \u00f6nce.<\/p>\n<p>5. Anonim \u015eirketler, Limitet \u015eirketler, Sermayesi Paylara B\u00f6l\u00fcnm\u00fc\u015f Komandit \u015eirketler ve Kooperatiflerin \u0130lk kurulu\u015funda kullanmak zorunda olduklar\u0131 defterlerinin tamam\u0131 ticaret sicilinde onaylat\u0131lacakt\u0131r.<\/p>\n<p><strong>TASD\u0130K YEN\u0130LEME (ARA TASD\u0130K) (VUK MD. 222 ve T\u0130CAR\u0130 DEFTER TEBL\u0130\u011e\u0130 MADDE 17-18)<\/strong><\/p>\n<p>Defterlerini ertesi y\u0131lda da kullanmak isteyenler Ocak ay\u0131, hesap d\u00f6nemleri Maliye Bakanl\u0131\u011f\u0131nca tespit edilenler bu d\u00f6nemin ilk ay\u0131 i\u00e7inde tasdiki yeniletmeye mecburdurlar.<\/p>\n<p><strong>ARA TASD\u0130K (TASD\u0130K YEN\u0130LEME) YAPILAB\u0130LECEK DEFTERLER<\/strong><\/p>\n<p>1 \u2013 Yevmiye defteri, (Ara tasdik yap\u0131lmasan \u00f6nce, kapan\u0131\u015f onay\u0131 yapt\u0131r\u0131lmas\u0131 gerekir.)<\/p>\n<p>2 \u2013 Defteri kebir,<\/p>\n<p>3 \u2013 Envanter defteri<\/p>\n<p>4 \u2013 A.\u015e Y\u00f6netim Kurulu Karar Defteri, (Ara tasdik yap\u0131lmadan \u00f6nce kapan\u0131\u015f onay\u0131 yapt\u0131r\u0131lmas\u0131 gerekir.)<\/p>\n<p>5 \u2013 Kullan\u0131lmas\u0131 halinde Damga Vergisi Defteri<\/p>\n<p><strong>KAPANI\u015e ONAYI (TASD\u0130K\u0130 ) YAPILACAK DEFTERLER: (TTK MD 64\/ 3,5)<\/strong><\/p>\n<p>1) Anonim \u015eirket Y\u00f6netim Kurulu KARAR DEFTER\u0130, (\u0130zleyen faaliyet d\u00f6neminin birinci ay\u0131n\u0131n sonuna kadar normal hesap d\u00f6nemleri i\u00e7in OCAK AYI Sonu)<\/p>\n<p>2) YEVM\u0130YE DEFTER\u0130, (\u0130zleyen faaliyet d\u00f6neminin alt\u0131nc\u0131 ay\u0131n\u0131n sonuna kadar normal hesap d\u00f6nemleri i\u00e7in HAZ\u0130RAN AYI Sonu)<\/p>\n<p>Yukar\u0131daki defterler d\u0131\u015f\u0131ndaki defterlerin KAPANI\u015e TASD\u0130K\u0130 YAPTIRILMAZ.<\/p>\n<p><strong>E-DEFTER TUTANLAR; YEVM\u0130YE VE DEFTER\u0130 KEB\u0130R DI\u015eINDAK\u0130 DEFTERLER\u0130 NOTERE TASD\u0130K ETT\u0130RECEKLER<\/strong><\/p>\n<p>E-Defter tutan m\u00fckellefler; Yevmiye ve Defteri Kebir defterleri d\u0131\u015f\u0131nda, Tutmak zorunda olduklar\u0131 defterleri k\u00e2\u011f\u0131t ortam\u0131nda tasdik ettirmek ve tutmak zorundad\u0131rlar.<\/p>\n<p><strong>E-DEFTER\u2019E GE\u00c7\u0130\u015e TAR\u0130HLER\u0130<\/strong><\/p>\n<p>1) e-Fatura uygulamas\u0131na ge\u00e7i\u015f zorunlulu\u011fu bulunan m\u00fckellefler, e-Fatura uygulamas\u0131na ge\u00e7i\u015f s\u00fcresi i\u00e7inde (e-Fatura uygulamas\u0131na y\u0131l i\u00e7inde zorunlu olarak ge\u00e7en m\u00fckellefler bak\u0131m\u0131ndan izleyen y\u0131l\u0131n ba\u015f\u0131ndan itibaren), Yukar\u0131daki h\u00fckme g\u00f6re 2018 ve 2019 Hesap d\u00f6nemleri br\u00fct sat\u0131\u015f h\u00e2s\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) 5 Milyon TL\u2019yi ge\u00e7en m\u00fckellefler 01.07.2020 Tarihinde zorunlu olarak e faturaya ge\u00e7ece\u011fi i\u00e7in 01.01.2021 Tarihinden itibaren E-Deftere ge\u00e7mek zorundad\u0131r. (Elektronik Defter Genel Tebli\u011fi (S\u0131ra No: 1) \u2018inde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 3) Md. 3.2.6. 1<\/p>\n<p>2) Ba\u011f\u0131ms\u0131z denetime tabi olan \u015firketler 01 Ocak 2020 tarihinden itibaren, e-Defter tutmalar\u0131 zorunludur.<\/p>\n<p><strong>T\u0130CARET S\u0130C\u0130L TASD\u0130KNAMES\u0130 ALMA ZORUNLULU\u011eU<\/strong><\/p>\n<p>Ticaret siciline kay\u0131tl\u0131 bulunanlar; Ticari defterlerinin noterlere tasdikleri s\u0131ras\u0131nda, TTK. nun 64. maddesinde belirtilen ve Ticaret Sicili Y\u00f6netmeli\u011finin 16\u2019nc\u0131 maddesi uyar\u0131nca Ticaret sicil m\u00fcd\u00fcrl\u00fcklerinden alacaklar\u0131 \u201cT\u0130CARET S\u0130C\u0130L\u0130 TASD\u0130KNAMES\u0130\u201d Noterlere ibraz edilecektir.<\/p>\n<p>Ancak; 27.01.2013 Tarihli Resmi Gazetede yay\u0131mlanan Ticaret Sicili Y\u00f6netmeli\u011finin 16\/6. maddesine g\u00f6re \u201cSicil tasdiknamesi; Tasdiknamede yer alan bilgilerde bir de\u011fi\u015fiklik olmad\u0131\u011f\u0131 veya yenisi d\u00fczenlenmedi\u011fi s\u00fcrece ge\u00e7erlidir.\u201d H\u00fckm\u00fcne g\u00f6re \u00f6nceki y\u0131l veya y\u0131llarda al\u0131nm\u0131\u015f belgeler yukar\u0131daki ko\u015fullar\u0131 ta\u015f\u0131mas\u0131 halinde yeniden al\u0131nmas\u0131na gerek yoktur. Eski tarihli belge notere ibraz\u0131 yeterlidir.<\/p>\n<p>Sa\u011fl\u0131kl\u0131 \u00e7al\u0131\u015fmalar dilerim.<\/p>\n<p>Sayg\u0131lar\u0131mla,<\/p>\n<p>Y\u00fccel AKDEM\u0130R<\/p>\n<p>\u0130SMMMO Ba\u015fkan\u0131<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2021 Y\u0131l\u0131nda Tutulacak Ticari Defterler ve Tasdik Zamanlar\u0131 De\u011ferli \u00dcyemiz, Defter tutma ve tasdikleri konusunda G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 ile Maliy&#8230;\u00a0 &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-15067","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15067","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=15067"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15067\/revisions"}],"predecessor-version":[{"id":15068,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15067\/revisions\/15068"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15067"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15067"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15067"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}