{"id":10185,"date":"2025-05-14T16:29:19","date_gmt":"2025-05-14T13:29:19","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10185"},"modified":"2025-05-14T16:30:10","modified_gmt":"2025-05-14T13:30:10","slug":"ortaklar-pay-defteri-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/","title":{"rendered":"Ortaklar Pay Defteri Nedir? Nas\u0131l Doldurulur?"},"content":{"rendered":"\n<p>Kanunda belirtilen usule&nbsp;uygun \u015fekilde \u015firketlerin tutmas\u0131 gereken&nbsp;baz\u0131 defterler bulunur. Bunlar hem \u015firket y\u00f6netiminin, ortakl\u0131\u011f\u0131n, mali durumun&nbsp;daha kolay y\u00f6netilmesini sa\u011flar hem resm\u00ee makamlarca yap\u0131lan denetimlerde ibraz edilir. Ortaklar pay defteri de tutulmas\u0131 zorunlu defterlerden biridir. Peki, ortaklar pay defteri nedir?&nbsp;Hangi \u015firket t\u00fcrleri bu defteri tutmak zorundad\u0131r?<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/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 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Ortaklar_Pay_Defteri_Nedir\" >Ortaklar Pay Defteri Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Ortaklar_Pay_Defteri_Nasil_Doldurulur\" >Ortaklar Pay Defteri Nas\u0131l Doldurulur?<\/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:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Kooperatif_Ortaklar_Pay_Defteri_Nasil_Doldurulur\" >Kooperatif Ortaklar Pay Defteri Nas\u0131l Doldurulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Limited_Sirket_Ortaklar_Pay_Defteri_Nasil_Doldurulur\" >Limited \u015eirket Ortaklar Pay Defteri Nas\u0131l Doldurulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Anonim_Sirketlerde_Ortaklar_Pay_Defteri_Nasil_Doldurulur\" >Anonim \u015eirketlerde Ortaklar Pay Defteri Nas\u0131l Doldurulur?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Ortaklar_Pay_Defteri_Doldurma_Ornegi\" >Ortaklar Pay Defteri Doldurma \u00d6rne\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Ortaklar_Pay_Defterinin_Elektronik_Ortamda_Tutulmasi\" >Ortaklar Pay Defterinin Elektronik Ortamda Tutulmas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Mukellef_ile_Sirketinizi_Tek_Platformdan_Kolayca_Yonetin\" >M\u00fckellef&nbsp;ile&nbsp;\u015eirketinizi Tek Platformdan Kolayca Y\u00f6netin!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Ortaklar_Pay_Defteri_Kaybolursa_Ne_Yapilmalidir\" >Ortaklar Pay Defteri Kaybolursa Ne Yap\u0131lmal\u0131d\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Ortaklar_Pay_Defteri_Zorunlu_mu\" >Ortaklar Pay Defteri Zorunlu mu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Ortaklar_Pay_Defteri_Hisse_Devri_Nasil_Yazilir\" >Ortaklar Pay Defteri Hisse Devri Nas\u0131l Yaz\u0131l\u0131r?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/ortaklar-pay-defteri-nedir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ortaklar_Pay_Defteri_Nedir\"><\/span>Ortaklar Pay Defteri Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>T\u00fcrk Ticaret Kanunu madde 594&#8217;e g\u00f6re&nbsp;\u015firketlerin esas sermaye paylar\u0131n\u0131 i\u00e7eren bir pay defteri tutmas\u0131 gerekir. Bu defter, i\u015fletmenin muhasebesiyle ilgili olmayan defterlerdendir. Ticari Defterlere \u0130li\u015fkin Tebli\u011f madde 9&#8217;da da pay defteri hakk\u0131nda detaylar bulunmaktad\u0131r.<\/p>\n\n\n\n<p>Ortaklar pay defteri; sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler, limited \u015firketler ve kooperatiflerde \u015firket ortaklar\u0131n\u0131n; anonim \u015firketlerde pay sahiplerinin kaydedildi\u011fi ard\u0131\u015f\u0131k s\u0131ra say\u0131l\u0131 sayfalardan olu\u015fan ciltli defter halinde <a href=\"https:\/\/mukellef.co\/blog\/muhasebe-defter-turleri\/\">muhasebe defteri<\/a> t\u00fcr\u00fcd\u00fcr. \u015eirket ortaklar\u0131na ait paylar\u0131, hisse devri gibi i\u015flemleri kay\u0131t alt\u0131na almak i\u00e7in kullan\u0131l\u0131r.&nbsp;<\/p>\n\n\n\n<p>&nbsp;Resm\u00ee defterler aras\u0131nda yer alan ortaklar pay defterinin amac\u0131n\u0131 ve \u00f6nemini \u015fu \u015fekilde s\u0131ralayabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bu defter sayesinde pay sahiplerinin kimler oldu\u011fu ve bu ki\u015filerin sermaye i\u00e7erisindeki pay oranlar\u0131 a\u00e7\u0131k\u00e7a yaz\u0131l\u0131r.<\/li>\n\n\n\n<li>Ortaklar aras\u0131ndaki pay devirleri kay\u0131t alt\u0131na al\u0131narak resmiyet kazan\u0131r.&nbsp;<\/li>\n\n\n\n<li>Pay sahiplerinin oy haklar\u0131 bu defterdeki kay\u0131tlarla belirlenir.<\/li>\n\n\n\n<li>Sermaye art\u0131r\u0131m\u0131 ve azalt\u0131m\u0131 gibi durumlar ortaklar pay defterine i\u015flenir.<\/li>\n\n\n\n<li>\u015eirketin ortakl\u0131k yap\u0131s\u0131n\u0131 belirler. Dolay\u0131s\u0131yla vergi ve hukuk ile alakal\u0131 s\u00fcre\u00e7lerde bu defter referans kabul edilir.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/ortaklar-pay-defteri-nasil-doldurulur-1024x683.jpg\" alt=\"ortaklar pay defteri nas\u0131l doldurulur\" class=\"wp-image-10194\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/ortaklar-pay-defteri-nasil-doldurulur-1024x683.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/ortaklar-pay-defteri-nasil-doldurulur-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/ortaklar-pay-defteri-nasil-doldurulur-768x512.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/ortaklar-pay-defteri-nasil-doldurulur-1536x1025.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/05\/ortaklar-pay-defteri-nasil-doldurulur.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ortaklar_Pay_Defteri_Nasil_Doldurulur\"><\/span>Ortaklar Pay Defteri Nas\u0131l Doldurulur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Pay defterine yap\u0131lacak kay\u0131tlarda mutlaka bulunmas\u0131 gereken baz\u0131 bilgiler vard\u0131r. Ticari Defterlere \u0130li\u015fkin Tebli\u011f&#8217;in dokuzuncu maddesinde yer alan bilgilere g\u00f6re bunlar\u0131 \u015fu \u015fekilde s\u0131ralayabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pay sahibinin\/sahiplerinin ismi, soy ismi veya \u00fcnvan\u0131,<\/li>\n\n\n\n<li>Pay sahibine\/sahiplerine ait ileti\u015fim bilgileri,<\/li>\n\n\n\n<li>Varsa pay \u00fczerindeki intifa hakk\u0131 (ba\u015fkas\u0131na ait bir mal\u0131 kullanma hakk\u0131) sahiplerinin ismi, soy ismi&nbsp;veya \u00fcnvan\u0131. Ayr\u0131ca intifa hakk\u0131na sahip olduklar\u0131 paylar,<\/li>\n\n\n\n<li>(Varsa) \u0130ntifa hakk\u0131 sahiplerine ait ileti\u015fim bilgileri,<\/li>\n\n\n\n<li>Sahip olunan pay say\u0131s\u0131&nbsp;ve bu paylar\u0131n toplam tutar\u0131,<\/li>\n\n\n\n<li>Pay\u0131n nominal de\u011feri (bir k\u0131ymetin \u00fczerinde yaz\u0131l\u0131 olan de\u011fer),<\/li>\n\n\n\n<li>Pay\u0131n\/paylar\u0131n edinilme tarihleri,<\/li>\n\n\n\n<li>Pay defterine kay\u0131t tarihi,<\/li>\n\n\n\n<li>Pay\u0131n\/paylar\u0131n senede ba\u011flan\u0131p ba\u011flanmad\u0131\u011f\u0131 bilgisi,<\/li>\n\n\n\n<li>Pay\u0131n\/paylar\u0131n t\u00fcr\u00fc,<\/li>\n\n\n\n<li>Pay\u0131n\/paylar\u0131n terkibi,<\/li>\n\n\n\n<li>Pay\u0131n\/paylar\u0131n edinimine ve devrine ili\u015fkin gerekli a\u00e7\u0131klamalar.<\/li>\n<\/ul>\n\n\n\n<p>Ortaklar\u0131n pay oranlar\u0131 ve hisse de\u011fi\u015fiklikleri do\u011fru ve usule uygun \u015fekilde kay\u0131t alt\u0131na al\u0131nmal\u0131d\u0131r. Buna g\u00f6re defterin doldurulma a\u015famalar\u0131 \u015f\u00f6yle s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirket kuruldu\u011funda mevcut t\u00fcm ortaklar\u0131n isimleri, paylar\u0131 ve toplam sermaye kaydedilir.<\/li>\n\n\n\n<li>Ortaklardan birinin hisselerini devretmesi durumunda ilgili hisseyi devralan ki\u015finin bilgileri kaydedilir ve paylar\u0131n \u00f6nceki sahibinin kayd\u0131 kapat\u0131l\u0131r.<\/li>\n\n\n\n<li>Sermaye art\u0131r\u0131m\u0131 veya azalt\u0131m\u0131 yap\u0131ld\u0131\u011f\u0131nda, yeni hissedarlar eklendi\u011finde, mevcut hissedarlar\u0131n pay oranlar\u0131nda de\u011fi\u015fim oldu\u011funda t\u00fcm bilgiler deftere i\u015flenir.<\/li>\n\n\n\n<li>Mevcut de\u011fi\u015fikliklerin i\u015flenmesi suretiyle defter her zaman g\u00fcncel tutulmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Bu maddelere ek olarak ilgili tebli\u011fin 19., 20., 21. ve 22. maddelerine g\u00f6re:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00fcm kay\u0131tlar\u0131n T\u00fcrk\u00e7e olarak yaz\u0131lmas\u0131&nbsp;gerekir.<\/li>\n\n\n\n<li>Kay\u0131tlarda T\u00fcrk para birimi kullan\u0131l\u0131r.<\/li>\n\n\n\n<li>K\u0131saltma, rakam, harf ve sembol kullan\u0131lmas\u0131 durumunda bunlar\u0131n anlamlar\u0131 a\u00e7\u0131k ve anla\u015f\u0131l\u0131r \u015fekilde yaz\u0131lmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Defterde kay\u0131tlar aras\u0131nda bo\u015fluklar b\u0131rak\u0131lamaz, sat\u0131r atlanamaz ve defter sayfalar\u0131 ciltten kopar\u0131lamaz.<\/li>\n\n\n\n<li>Herhangi bir yaz\u0131m veya kay\u0131t, \u00f6nceki i\u00e7eri\u011fi belirlenemeyecek bi\u00e7imde de\u011fi\u015ftirilemez. Kay\u0131t esnas\u0131nda m\u0131 yoksa daha sonra m\u0131&nbsp;yap\u0131ld\u0131\u011f\u0131&nbsp;belli olmayan de\u011fi\u015fiklikler yasakt\u0131r. Eski kay\u0131tlar karalanamaz ve herhangi bir ara\u00e7 kullan\u0131larak silinemez. Ancak ne oldu\u011fu g\u00f6r\u00fcnecek \u015fekilde \u00fczeri \u00e7izilebilir. Hatalara y\u00f6nelik&nbsp;uygulamalar\u0131n saklay\u0131c\u0131, karart\u0131c\u0131 de\u011fil, d\u00fczeltici ve ger\u00e7e\u011fi yans\u0131t\u0131c\u0131 olmas\u0131 son derece \u00f6nemlidir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Ticari Defterlere \u0130li\u015fkin Tebli\u011f&#8217;e g\u00f6re ortaklar pay defterinin doldurulmas\u0131 esnas\u0131nda mutlaka yer almas\u0131 gereken birtak\u0131m bilgiler vard\u0131r ve bunlar \u015firket t\u00fcrlerine g\u00f6re farkl\u0131l\u0131k g\u00f6sterebilir. \u015eirket t\u00fcr\u00fcne g\u00f6re ortaklar pay defteri doldurulurken hangi bilgilerin yer alaca\u011f\u0131na ve di\u011fer \u00f6nemli noktalara ayr\u0131nt\u0131l\u0131 olarak bakal\u0131m:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kooperatif_Ortaklar_Pay_Defteri_Nasil_Doldurulur\"><\/span>Kooperatif Ortaklar Pay Defteri Nas\u0131l Doldurulur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Kooperatiflerde pay defteri doldurulurken \u015fu bilgiler yaz\u0131l\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ortaklar\u0131n isim ve soyadlar\u0131,<\/li>\n\n\n\n<li>Ortaklar\u0131n i\u015f ve konut adresleri,<\/li>\n\n\n\n<li>Her bir orta\u011f\u0131n ortakl\u0131\u011fa giri\u015f ve ortakl\u0131ktan \u00e7\u0131k\u0131\u015f tarihleri ile \u00e7\u0131kar\u0131lma sebepleri,<\/li>\n\n\n\n<li>Taahh\u00fct ettikleri sermaye paylar\u0131yla bu paylara kar\u015f\u0131l\u0131k yap\u0131lan tahsilatlar ve iadeler,<\/li>\n\n\n\n<li>Ortakl\u0131\u011f\u0131 kabul ve \u00e7\u0131k\u0131\u015fla ilgili y\u00f6netim kurullar\u0131n\u0131n karar\u0131 (tarih ve numaralarla birlikte).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Sirket_Ortaklar_Pay_Defteri_Nasil_Doldurulur\"><\/span>Limited \u015eirket Ortaklar Pay Defteri Nas\u0131l Doldurulur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Limited \u015firketlerde ortaklar pay defterine \u015firket ortaklar\u0131 kaydedilir. Buna g\u00f6re pay defteri doldurulurken \u015fu bilgiler yaz\u0131l\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ortaklar\u0131n isimleri,<\/li>\n\n\n\n<li>Ortaklar\u0131n adresleri,<\/li>\n\n\n\n<li>Her orta\u011f\u0131n sahip oldu\u011fu esas sermaye pay\u0131n\u0131n say\u0131s\u0131,<\/li>\n\n\n\n<li>Esas sermaye paylar\u0131n\u0131n devirleri ve itibari (parasal) de\u011ferleri,<\/li>\n\n\n\n<li>Esas sermaye paylar\u0131 \u00fczerinde intifa ve rehin hakk\u0131 olanlar\u0131n isimleri ve adresleri.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirketlerde_Ortaklar_Pay_Defteri_Nasil_Doldurulur\"><\/span>Anonim \u015eirketlerde Ortaklar Pay Defteri Nas\u0131l Doldurulur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Anonim \u015firketlerde pay defteri doldurulurken ilgili tebli\u011fin dokuzuncu maddesine g\u00f6re i\u015flem yap\u0131l\u0131r. Ancak anonim \u015firketler ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler \u00f6zelinde baz\u0131 \u00f6nemli noktalardan s\u00f6z etmek m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>Sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketlerde ve anonim \u015firketlerde hamiline yaz\u0131l\u0131 pay sahibi olanlar (bu hakk\u0131n\u0131 ispat edebilenler) ve yaln\u0131zca pay defterinde kay\u0131tl\u0131 bulunanlar pay sahibi ve intifa hakk\u0131 sahibi olarak kabul edilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ortaklar_Pay_Defteri_Doldurma_Ornegi\"><\/span>Ortaklar Pay Defteri Doldurma \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ortaklar pay defterine i\u015flenen kay\u0131tlar \u015firket ortaklar\u0131n\u0131n, pay sahiplerinin hakk\u0131n\u0131 korumak ve olas\u0131 anla\u015fmazl\u0131klar\u0131n \u00f6n\u00fcne ge\u00e7mek bak\u0131m\u0131ndan kritiktir. Pay defterinde kay\u0131tl\u0131 olmayan hisse devirleri di\u011fer ortaklar ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar taraf\u0131ndan ge\u00e7erli say\u0131lmayabilir, anla\u015fmazl\u0131klara neden olabilir.<\/p>\n\n\n\n<p>Sermaye art\u0131r\u0131m\u0131 ve azalt\u0131m\u0131 i\u015flemlerinin pay defterine i\u015flenmemesi resm\u00ee makamlara kay\u0131t d\u0131\u015f\u0131 i\u015flemler yap\u0131ld\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnd\u00fcrebilir, vergi cezalar\u0131n\u0131n uygulanmas\u0131na yol a\u00e7abilir. Bu nedenlerle ortaklar pay defterinin zaman\u0131nda ve usule uygun \u015fekilde doldurulmas\u0131 son derece \u00f6nemlidir.<\/p>\n\n\n\n<p>Bir hisse devri ger\u00e7ekle\u015fti\u011finde ortaklar pay defterine i\u015flenmesi gereken kay\u0131t \u015f\u00f6yledir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Tarih<\/td><td>Orta\u011f\u0131n Ad\u0131-Soyad\u0131\/\u00dcnvan\u0131<\/td><td>Pay Adedi<\/td><td>Nominal De\u011fer<\/td><td>Hisse Devralan Ki\u015fi<\/td><td>Devir Tarihi<\/td><td>A\u00e7\u0131klama<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ortaklar_Pay_Defterinin_Elektronik_Ortamda_Tutulmasi\"><\/span>Ortaklar Pay Defterinin Elektronik Ortamda Tutulmas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>14 \u015eubat 2025 tarihli ve 32813 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan \u0130\u015fletmenin Muhasebesiyle \u0130lgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131 Hakk\u0131nda Tebli\u011f&#8217;e g\u00f6re anonim ve limited \u015firketler pay defterlerini elektronik ortamda tutabilir.<\/p>\n\n\n\n<p>1 Ocak 2026 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi belirtilen bu d\u00fczenleme sayesinde dijital ortamda yap\u0131lacak kay\u0131tlarla hisse devri i\u015flemlerinin daha \u015feffaf ve kolay takip edilebilir h\u00e2le gelmesi ama\u00e7lan\u0131yor. Pay sahipli\u011fi kay\u0131tlar\u0131 i\u00e7in de noter onay\u0131 yerine dijital imza ve G\u0130B onayl\u0131 sistemlerden yararlan\u0131labilecek.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Sirketinizi_Tek_Platformdan_Kolayca_Yonetin\"><\/span>M\u00fckellef&nbsp;ile&nbsp;\u015eirketinizi Tek Platformdan Kolayca Y\u00f6netin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket y\u00f6netimiyle alakal\u0131 t\u00fcm&nbsp;i\u015flemlerin pratik, usule uygun ve g\u00fcvenli \u015fekilde yap\u0131lmas\u0131 i\u00e7in <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak yan\u0131n\u0131zday\u0131z! Yurt i\u00e7inde veya yurt d\u0131\u015f\u0131nda \u015firket kurmak, mevcut \u015firketinizi b\u00fcy\u00fctmek veya d\u00fcnyaya a\u00e7\u0131lmak istiyorsan\u0131z alan\u0131nda profesyonel ekibimizin dan\u0131\u015fmanl\u0131\u011f\u0131ndan faydalanabilirsiniz.<\/p>\n\n\n\n<p>M\u00fckellef olarak i\u015fletmenize de\u011fer katacak hizmetlerimizle, u\u00e7tan uca \u00e7\u00f6z\u00fcmlerimizle giri\u015fiminizin ihtiyac\u0131 olan her \u015feyi size sunuyoruz. Muhasebe i\u015flemlerinizi diledi\u011finiz yerden yaln\u0131zca internet ba\u011flant\u0131s\u0131yla kolayca y\u00f6netebilirsiniz. Siz de hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, \u015firketinizin t\u00fcm s\u00fcre\u00e7lerini tek platform \u00fczerinden&nbsp;\u00e7evrim i\u00e7i olarak y\u00f6netin!<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ortaklar pay defteri hakk\u0131nda s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1747226713028\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ortaklar_Pay_Defteri_Kaybolursa_Ne_Yapilmalidir\"><\/span>Ortaklar Pay Defteri Kaybolursa Ne Yap\u0131lmal\u0131d\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ortaklar pay defteri tutulmas\u0131 zorunlu defterlerden oldu\u011fu i\u00e7in kaybolmas\u0131 veya zarar g\u00f6rmesi durumunda zayi belgesi almak i\u00e7in mahkemeye ba\u015fvurulmas\u0131 gerekir. Ba\u015fvuruda tarih, defterin zayi olmas\u0131na dair detaylar ve i\u015fletme bilgileri yer al\u0131r. Ba\u015fvuru mahkeme taraf\u0131ndan incelendikten sonra onay s\u00fcreci ba\u015flar.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1747226722709\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ortaklar_Pay_Defteri_Zorunlu_mu\"><\/span>Ortaklar Pay Defteri Zorunlu mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Evet. Ortaklar pay defteri anonim \u015firketler, limited \u015firketler, kooperatifler ve sermaye \u015firketleri i\u00e7in tutulmas\u0131 zorunlu olan muhasebe defterleri aras\u0131nda yer al\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1747226732205\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ortaklar_Pay_Defteri_Hisse_Devri_Nasil_Yazilir\"><\/span>Ortaklar Pay Defteri Hisse Devri Nas\u0131l Yaz\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hisse devrinde hisseyi devralan yeni bir ortaksa o ki\u015fi ad\u0131na defterde ayr\u0131 bir sayfa a\u00e7\u0131l\u0131r. Paylar\u0131n\u0131n tamam\u0131n\u0131 devretmesi durumunda eski pay sahibinin kayd\u0131 kapat\u0131l\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.6102.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.6102.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/anasayfa\/MevzuatFihristDetayIframe?MevzuatTur=9&amp;MevzuatNo=16859&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">T\u0130CAR\u0130 DEFTERLERE \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/sirkuler\/detailPdf\/0ffd8ef0-3da1-4b12-8a45-29e6539ab076\/pay-defteri--yonetim-kurulu-karar-defteri-ile-genel-kurul-toplanti-ve-muzakere-defterinin-elektronik\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Pay Defteri, Y\u00f6netim Kurulu Karar Defteri ile Genel Kurul Toplant\u0131 ve M\u00fczakere Defterinin Elektronik Ortamda Tutulmas\u0131<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Kanunda belirtilen usule&nbsp;uygun \u015fekilde \u015firketlerin tutmas\u0131 gereken&nbsp;baz\u0131 defterler bulunur. Bunlar hem \u015firket y\u00f6netiminin, ortakl\u0131\u011f\u0131n, mali durumun&nbsp;daha kolay y\u00f6netilmesini sa\u011flar hem resm\u00ee makamlarca yap\u0131lan denetimlerde ibraz edilir. Ortaklar pay defteri de tutulmas\u0131 zorunlu defterlerden biridir. Peki, ortaklar pay defteri nedir?&nbsp;Hangi \u015firket t\u00fcrleri bu defteri tutmak zorundad\u0131r? Ortaklar Pay Defteri Nedir? T\u00fcrk Ticaret Kanunu madde 594&#8217;e g\u00f6re&nbsp;\u015firketlerin &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10192,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1804],"tags":[],"class_list":["post-10185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=10185"}],"version-history":[{"count":4,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10185\/revisions"}],"predecessor-version":[{"id":10198,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10185\/revisions\/10198"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10192"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}