{"id":10230,"date":"2025-05-22T11:28:17","date_gmt":"2025-05-22T08:28:17","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10230"},"modified":"2025-05-22T11:28:17","modified_gmt":"2025-05-22T08:28:17","slug":"genel-kurul-toplanti-ve-muzakere-defteri-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/","title":{"rendered":"Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri Nedir? Nas\u0131l Tutulur?"},"content":{"rendered":"\n<p>\u015eirketler taraf\u0131ndan al\u0131nan kararlar\u0131n ge\u00e7erlili\u011finde ve resm\u00ee makamlarca denetlenebilirli\u011finde bu kararlar\u0131n kay\u0131t s\u00fcreci \u00f6nemli rol oynar. \u015eirketler yasal d\u00fczenlemeleri yak\u0131ndan takip ederek tutulmas\u0131 zorunlu defterleri usule uygun tutup muhafaza etmelidir. Genel kurul toplant\u0131 ve m\u00fczakere defteri de tutulmas\u0131 ve belirli bir s\u00fcre boyunca muhafaza edilmesi gereken defterlerin aras\u0131nda yer al\u0131r. Genel kurul toplant\u0131 ve m\u00fczakere defteri hakk\u0131nda merak ettiklerinizi rehber niteli\u011findeki yaz\u0131m\u0131zda bulabilirsiniz.<\/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\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Nedir\" >Genel Kurul Toplant\u0131 ve M\u00fczakere 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\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Genel_Kurul_Toplanti_ve_Muzakere_Defterine_Hangi_Kararlar_Yazilir\" >Genel Kurul Toplant\u0131 ve M\u00fczakere Defterine Hangi Kararlar Yaz\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Nasil_Tutulur\" >Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri Nas\u0131l Tutulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Genel_Kurul_Toplanti_ve_Muzakere_Defteri_ile_Karar_Defteri_Arasindaki_Fark_Nedir\" >Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri ile Karar Defteri Aras\u0131ndaki Fark Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Ornegi\" >Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri \u00d6rne\u011fi<\/a><\/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\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Genel_Kurul_Toplanti_ve_Muzakere_Defterinin_Elektronik_Ortamda_Tutulmasi_Zorunlulugu\" >Genel Kurul Toplant\u0131 ve M\u00fczakere Defterinin Elektronik Ortamda Tutulmas\u0131 Zorunlulu\u011fu<\/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\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Girisiminizle_Ilgili_Tum_Ihtiyaclarinizda_Mukellef_Yaninizda\" >Giri\u015fiminizle \u0130lgili T\u00fcm \u0130htiya\u00e7lar\u0131n\u0131zda M\u00fckellef&nbsp;Yan\u0131n\u0131zda!<\/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\/genel-kurul-toplanti-ve-muzakere-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-9\" href=\"https:\/\/mukellef.co\/blog\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Zorunlu_mu\" >Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri Zorunlu mu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Kaybolursa_Ne_Olur\" >Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri Kaybolursa Ne Olur?<\/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\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Kac_Sayfadir\" >Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri Ka\u00e7 Sayfad\u0131r?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/genel-kurul-toplanti-ve-muzakere-defteri-nedir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Nedir\"><\/span>Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Genel kurul toplant\u0131 ve m\u00fczakere defteri t\u00fczel ki\u015fili\u011fe sahip tacirlerin genel kurul toplant\u0131lar\u0131nda g\u00f6r\u00fc\u015f\u00fclen konular\u0131 ve al\u0131nan kararlar\u0131 kaydetti\u011fi ciltli defterdir. Bu <a href=\"https:\/\/mukellef.co\/blog\/muhasebe-defter-turleri\/\">muhasebe defteri<\/a> ard\u0131\u015f\u0131k say\u0131lara sahip sayfalardan olu\u015fmal\u0131d\u0131r.<\/p>\n\n\n\n<p>\u015eah\u0131s \u015firketleri, anonim \u015firketler, limited \u015firketler, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler ve kooperatifler genel kurul toplant\u0131 ve m\u00fczakere defteri tutmakla y\u00fck\u00fcml\u00fcd\u00fcr.&nbsp;<\/p>\n\n\n\n<p>Kollektif ve komandit \u015firketlerde y\u00f6netim g\u00f6revi olan ortak ya da ortaklar\u0131n veya t\u00fcm ortaklar\u0131n \u015firket y\u00f6netimiyle ilgili ald\u0131\u011f\u0131 kararlar bu deftere kaydedilir. Yap\u0131lacak kay\u0131tlarda Ticari Defterlere \u0130li\u015fkin Tebli\u011f&#8217;in 10&#8217;uncu maddesinde yer alan \u015fu bilgilerin mutlaka bulunmas\u0131 gerekir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Karar tarihi,<\/li>\n\n\n\n<li>Karar say\u0131s\u0131,<\/li>\n\n\n\n<li>Karar\u0131n i\u00e7eri\u011fi,<\/li>\n\n\n\n<li>Toplant\u0131da haz\u0131r bulunanlar\u0131n isimleri,<\/li>\n\n\n\n<li>\u00dcyelerin imzalar\u0131.<\/li>\n<\/ul>\n\n\n\n<p>Limited \u015firketlerde m\u00fcd\u00fcr\u00fcn ya da m\u00fcd\u00fcrler kurulunun \u015firket y\u00f6netimiyle alakal\u0131 ald\u0131\u011f\u0131 kararlar genel kurul ve m\u00fczakere defterine kaydedilebilece\u011fi gibi ayr\u0131ca tutulan bir m\u00fcd\u00fcrler kurulu karar defterine de i\u015flenebilir. Bu durumda a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onaylar\u0131 da d\u00e2hil olmak \u00fczere y\u00f6netim kurulu karar defterine ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r. E\u011fer kararlar genel kurul toplant\u0131 ve m\u00fczakere defterine kaydedilecekse yukar\u0131da s\u00f6z\u00fcn\u00fc etti\u011fimiz gibi&nbsp;Ticari Defterlere \u0130li\u015fkin Tebli\u011f&#8217;in 10&#8217;uncu maddesinde yer alan bilgilerin kay\u0131tlarda mutlaka bulunmas\u0131 gerekir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Genel_Kurul_Toplanti_ve_Muzakere_Defterine_Hangi_Kararlar_Yazilir\"><\/span>Genel Kurul Toplant\u0131 ve M\u00fczakere Defterine Hangi Kararlar Yaz\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ticari Defterlere \u0130li\u015fkin Tebli\u011f&#8217;e g\u00f6re genel kurul toplant\u0131 ve m\u00fczakere defterine i\u015flenen kararlar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u015eirketin genel kurul toplant\u0131s\u0131 esnas\u0131nda sorulan sorular,<\/li>\n\n\n\n<li>Sorulan sorulara y\u00f6nelik cevaplar,<\/li>\n\n\n\n<li>Varsa \u015ferhler,<\/li>\n\n\n\n<li>\u00d6nergeler,<\/li>\n\n\n\n<li>Toplant\u0131da al\u0131nan kararlar.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Deftere i\u015flenmemi\u015f hususlar\u0131n resm\u00ee bir ge\u00e7erlili\u011fi bulunmad\u0131\u011f\u0131ndan toplant\u0131 s\u00fcresince de\u011finilen t\u00fcm noktalar\u0131n deftere titizlikle aktar\u0131lmas\u0131 gerekir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Nasil_Tutulur\"><\/span>Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri Nas\u0131l Tutulur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Genel kurul toplant\u0131lar\u0131nda al\u0131nan kararlar\u0131n ge\u00e7erli olabilmesi i\u00e7in defterin usule uygun tutulmas\u0131 gerekir. Genel kurul toplant\u0131lar\u0131ndaki toplant\u0131 tutanaklar\u0131 ve kararlar deftere i\u015flenmelidir. Bir \u00f6nceki b\u00f6l\u00fcmde s\u00f6z\u00fcn\u00fc etti\u011fimiz kararlar ve di\u011fer \u00f6nemli hususlar deftere yaz\u0131l\u0131r. Bunun yan\u0131 s\u0131ra haz\u0131rlanan toplant\u0131 tutana\u011f\u0131n\u0131n deftere yap\u0131\u015ft\u0131r\u0131lmas\u0131&nbsp;da m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<p>Tacirler taraf\u0131ndan fiziki ortamda tutulan genel kurul toplant\u0131 ve m\u00fczakere defterinin a\u00e7\u0131l\u0131\u015f onay\u0131 kurulu\u015f esnas\u0131nda ve hen\u00fcz kullanmaya ba\u015flamadan yap\u0131lmal\u0131d\u0131r. \u0130zleyen faaliyet d\u00f6nemindeki a\u00e7\u0131l\u0131\u015f onay\u0131ysa defterin kullan\u0131laca\u011f\u0131 faaliyet d\u00f6neminden hemen \u00f6nceki ay\u0131n sonuna kadar tamamlanm\u0131\u015f olmal\u0131d\u0131r. A\u00e7\u0131l\u0131\u015f onay\u0131 noter taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n\n\n\n<p>T\u00fcrk Ticaret Kanunu madde 64&#8217;e g\u00f6re T.C. Ticaret Bakanl\u0131\u011f\u0131 genel kurul ve m\u00fczakere defterinin elektronik ortamda tutulmas\u0131 y\u00f6n\u00fcnde bir zorunluluk getirebilir.&nbsp;\u0130lgili kanunun 65&#8217;inci maddesine g\u00f6re defterin T\u00fcrk\u00e7e tutulmas\u0131 gerekir. K\u0131saltma, harf, sembol ve rakam kullan\u0131lmas\u0131 durumunda bunlar\u0131n anlamlar\u0131n\u0131n a\u00e7\u0131k\u00e7a belirtilmesi gerekir.&nbsp;<\/p>\n\n\n\n<p>Elektronik ortamda tutulan&nbsp;genel kurul toplant\u0131 ve m\u00fczakere defterine genel kurul toplant\u0131 tutana\u011f\u0131n\u0131n kopyas\u0131 ve ekleri kullan\u0131c\u0131 taraf\u0131ndan eklenir. Elektronik Toplant\u0131 Sistemi&#8217;ni kullanan \u015firketlerdeyse bu belgeler bakanl\u0131k taraf\u0131ndan sa\u011flanan entegrasyon arac\u0131l\u0131\u011f\u0131yla sisteme aktar\u0131l\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Genel_Kurul_Toplanti_ve_Muzakere_Defteri_ile_Karar_Defteri_Arasindaki_Fark_Nedir\"><\/span>Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri ile Karar Defteri Aras\u0131ndaki Fark Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Genel kurul toplant\u0131 ve m\u00fczakere defteriyle y\u00f6netim kurulu karar defterinin birtak\u0131m farklar\u0131 vard\u0131r. Bunlar\u0131 \u015fu \u015fekilde s\u0131ralayabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Karar defteri anonim \u015firketler, kooperatifler ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firketler i\u00e7in zorunluyken genel kurul toplant\u0131 ve m\u00fczakere defterinin bunlara ek olarak \u015fah\u0131s \u015firketleri ve limited \u015firketler taraf\u0131ndan da tutulmas\u0131 gerekir.&nbsp;<\/li>\n\n\n\n<li>Karar defterine y\u00f6netimsel, idari kararlar&nbsp;i\u015flenirken&nbsp;genel kurul toplant\u0131 ve m\u00fczakere defterinde genel kurulda al\u0131nan kararlar yer al\u0131r.<\/li>\n\n\n\n<li>Karar defteri y\u00f6netim kurulu toplant\u0131lar\u0131nda,&nbsp;genel kurul toplant\u0131 ve m\u00fczakere defteriyse her y\u0131l en az bir kez yap\u0131lmas\u0131 gereken genel kurul toplant\u0131lar\u0131nda kullan\u0131l\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Ornegi\"><\/span>Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Toplant\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 tarihin ve saatin, toplant\u0131 yerinin (fiziksel veya elektronik ortam), kat\u0131l\u0131mc\u0131 listesinin, g\u00fcndem maddelerinin, oylama sonu\u00e7lar\u0131n\u0131n, varsa muhalefet \u015ferhlerinin, g\u00fcndem maddelerinin&nbsp;genel kurul toplant\u0131 ve m\u00fczakere defterinde bulunmas\u0131 gerekti\u011finden s\u00f6z etmi\u015ftik. Buna g\u00f6re bir anonim \u015firkete ait&nbsp;genel kurul toplant\u0131 ve m\u00fczakere defteri \u00f6rne\u011finde \u015fu maddeler yer al\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tarih,<\/li>\n\n\n\n<li>Toplant\u0131 yeri,<\/li>\n\n\n\n<li>Kat\u0131l\u0131mc\u0131lar,<\/li>\n\n\n\n<li>G\u00fcndem maddeleri,<\/li>\n\n\n\n<li>Al\u0131nan kararlar,<\/li>\n\n\n\n<li>Oylama sonucu,<\/li>\n\n\n\n<li>Noter onay\u0131.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Genel_Kurul_Toplanti_ve_Muzakere_Defterinin_Elektronik_Ortamda_Tutulmasi_Zorunlulugu\"><\/span>Genel Kurul Toplant\u0131 ve M\u00fczakere Defterinin Elektronik Ortamda Tutulmas\u0131 Zorunlulu\u011fu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>1 Ocak 2026 tarihinden sonra kurulan bu \u015firketlerin ilgili defterleri elektronik ortamda tutmas\u0131 zorunlulu\u011fu gelmi\u015ftir. 14 \u015eubat 2025 tarihinde yay\u0131mlanan Resm\u00ee Gazete&#8217;deki \u0130\u015fletme Muhasebesiyle \u0130lgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131 Hakk\u0131nda Tebli\u011f&#8217;e g\u00f6re 1 Ocak 2026 tarihi itibar\u0131yla ge\u00e7erli olmak \u00fczere ticaret siciline tescil edilen kollektif ve komandit \u015firketlerin, anonim \u015firketlerin, limited \u015firketlerin, sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f \u015firketlerin ve kooperatiflerin genel kurul toplant\u0131 ve m\u00fczakere defterini elektronik ortamda tutma zorunlulu\u011fu getirilmi\u015ftir.&nbsp;<\/p>\n\n\n\n<p>Belirtilen tarihten itibaren kurulu\u015fu ticaret siciline tescil edilen bu \u015firketlere ait defterlerin \u015firketin tesciliyle e\u015f zamanl\u0131 olarak sistemde olu\u015fturulup aktif h\u00e2le getirilmesi gerekir.&nbsp;<\/p>\n\n\n\n<p>A\u015fa\u011f\u0131daki \u015firketler 1 Temmuz 2025 itibar\u0131yla elektronik ortamda defter tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kapsam\u0131na girmektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bankalar,<\/li>\n\n\n\n<li>Faktoring \u015firketleri,<\/li>\n\n\n\n<li>Finansal kiralama \u015firketleri,<\/li>\n\n\n\n<li>T\u00fcketici finansman\u0131 ve kart hizmetleri \u015firketleri,<\/li>\n\n\n\n<li>Sigorta \u015firketleri,<\/li>\n\n\n\n<li>Varl\u0131k y\u00f6netim \u015firketleri,<\/li>\n\n\n\n<li>Anonim \u015firket \u015feklinde kurulan holdingler,<\/li>\n\n\n\n<li>Umumi ma\u011fazac\u0131l\u0131kla u\u011fra\u015fan \u015firketler,<\/li>\n\n\n\n<li>D\u00f6viz b\u00fcfesi i\u015fleten \u015firketler,<\/li>\n\n\n\n<li>Tar\u0131m \u00fcr\u00fcnleri lisansl\u0131 depoculuk \u015firketleri,<\/li>\n\n\n\n<li>Ba\u011f\u0131ms\u0131z denetim \u015firketleri,<\/li>\n\n\n\n<li>\u00dcr\u00fcn ihtisas borsas\u0131 \u015firketleri,<\/li>\n\n\n\n<li>Teknoloji geli\u015ftirme b\u00f6lgesi y\u00f6netici \u015firketleri,<\/li>\n\n\n\n<li>G\u00f6zetim \u015firketleri,<\/li>\n\n\n\n<li>28\/7\/1981 tarihli ve 2499 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu&#8217;na tabi \u015firketlerle serbest b\u00f6lge kurucusu ve i\u015fleticisi \u015firketlerin kurulu\u015flar\u0131.<\/li>\n<\/ul>\n\n\n\n<p>Bu \u015firketlerin genel kurul toplant\u0131 ve m\u00fczakere defterinin yan\u0131 s\u0131ra pay defterini, y\u00f6netim kurulu karar defterini ve m\u00fcd\u00fcrler kurulu karar defterini de elektronik ortamda tutma zorunlulu\u011fu vard\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Girisiminizle_Ilgili_Tum_Ihtiyaclarinizda_Mukellef_Yaninizda\"><\/span>Giri\u015fiminizle \u0130lgili T\u00fcm \u0130htiya\u00e7lar\u0131n\u0131zda M\u00fckellef&nbsp;Yan\u0131n\u0131zda!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eirket kurulu\u015fu ve y\u00f6netimi konusunda M\u00fckellef olarak yan\u0131n\u0131zday\u0131z! Hayalini kurdu\u011funuz giri\u015fimi hayata ge\u00e7irmek veya mevcut i\u015finizi b\u00fcy\u00fctmek i\u00e7in alan\u0131nda uzman ekibimizden yard\u0131m alabilirsiniz. Muhasebe i\u015flemlerinizi pratik \u015fekilde yapabilir, vergi \u00f6demelerinizi takip edip y\u00f6netebilirsiniz. Finansal s\u00fcre\u00e7 y\u00f6netiminin yan\u0131 s\u0131ra marka tescil, KOSGEB dan\u0131\u015fmanl\u0131\u011f\u0131, sanal ofis gibi ek hizmetlerimizle de t\u00fcm ihtiya\u00e7lar\u0131n\u0131z\u0131 kar\u015f\u0131l\u0131yoruz. Siz de hemen <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> m\u00fc\u015fterilerinin aras\u0131na kat\u0131l\u0131n, \u015firketinizi\u00a0\u00e7ok daha kolay ve g\u00fcvenli \u015fekilde y\u00f6netin! Hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\u0131m.<\/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>Genel kurul toplant\u0131 ve m\u00fczakere 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-1747816951111\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Zorunlu_mu\"><\/span>Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri Zorunlu mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Tacirler\u00a0Ticari Defterlere \u0130li\u015fkin Tebli\u011f&#8217;in 12&#8217;nci maddesine g\u00f6re tutmakla y\u00fck\u00fcml\u00fc oldu\u011fu ticari defterleri ve bu defterlerdeki kay\u0131tlar\u0131n dayand\u0131\u011f\u0131 belgeleri on y\u0131l s\u00fcreyle ve s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015f \u015fekilde saklamal\u0131d\u0131r. Ayr\u0131ca 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu&#8217;na g\u00f6re de genel kurul kararlar\u0131n\u0131n kayd\u0131n\u0131n tutulmas\u0131 zorunludur.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1747816962273\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Kaybolursa_Ne_Olur\"><\/span>Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri Kaybolursa Ne Olur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Tutulmas\u0131 zorunlu ticari defterlerin kaybolmas\u0131 (veya zarar g\u00f6rmesi) durumunda tacir, ticari i\u015fletmenin bulundu\u011fu yerdeki asliye ticaret mahkemesine dava a\u00e7mal\u0131, zayi belgesi talep etmelidir. Bunun i\u00e7in defterin kaybolmas\u0131na ili\u015fkin durum bir dilek\u00e7eyle a\u00e7\u0131klanmal\u0131d\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1747816976065\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Genel_Kurul_Toplanti_ve_Muzakere_Defteri_Kac_Sayfadir\"><\/span>Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri Ka\u00e7 Sayfad\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ciltli ve dikey bask\u0131 \u015feklinde olmas\u0131 gereken defter \u00f6n ve arka kapaklar\u0131yla birlikte genellikle 50 sayfadan olu\u015fur. Sayfalar 1&#8217;den ba\u015flayarak 48&#8217;e kadar devam eder.\u00a0<\/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<ol class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/02\/20250214-7.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u0130\u015eLETMEN\u0130N MUHASEBES\u0130YLE \u0130LG\u0130L\u0130 OLMAYAN T\u0130CAR\u0130 DEFTERLER\u0130N ELEKTRON\u0130K ORTAMDA TUTULMASI HAKKINDA TEBL\u0130\u011e<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=16859&amp;MevzuatTur=9&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Ticari Defterlere \u0130li\u015fkin Tebli\u011f<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/BasinOdasi\/BasinArsiv\/Detay\/2a9ee284-5df5-49f4-831e-38f6c114ddfd\/genel-kurul-toplanti-ve-muzakere-defteri\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">T\u00dcRMOB Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/fc8675ce-0a05-4353-aa35-3c200fa1f06e\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u0130\u015fletmenin Muhasebesiyle \u0130lgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131 Hakk\u0131nda Tebli\u011f<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/portal.tnb.org.tr\/Lists\/BirlestirilmisGenelgelerListesi\/Attachments\/52\/Birlestirilmis%20Genelge%2051.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Birle\u015ftirilmi\u015f Genelgeler Listesi<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.verginet.net\/dtt\/11\/Vergi-Sirkuleri-2025-25.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Pay Defteri, Y\u00f6netim Kurulu Karar Defteri, M\u00fcd\u00fcrler Kurulu Karar Defteri ile Genel Kurul Toplant\u0131 Ve M\u00fczakere Defterinin Elektronik Ortamda Tutulmas\u0131<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.6102.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">T\u00fcrk Ticaret Kanunu<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u015eirketler taraf\u0131ndan al\u0131nan kararlar\u0131n ge\u00e7erlili\u011finde ve resm\u00ee makamlarca denetlenebilirli\u011finde bu kararlar\u0131n kay\u0131t s\u00fcreci \u00f6nemli rol oynar. \u015eirketler yasal d\u00fczenlemeleri yak\u0131ndan takip ederek tutulmas\u0131 zorunlu defterleri usule uygun tutup muhafaza etmelidir. Genel kurul toplant\u0131 ve m\u00fczakere defteri de tutulmas\u0131 ve belirli bir s\u00fcre boyunca muhafaza edilmesi gereken defterlerin aras\u0131nda yer al\u0131r. Genel kurul toplant\u0131 ve m\u00fczakere &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10242,"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-10230","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\/10230","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=10230"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10230\/revisions"}],"predecessor-version":[{"id":10246,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10230\/revisions\/10246"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10242"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}