{"id":8079,"date":"2024-09-04T11:26:29","date_gmt":"2024-09-04T08:26:29","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8079"},"modified":"2026-01-06T11:44:03","modified_gmt":"2026-01-06T08:44:03","slug":"defter-tasdik-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/","title":{"rendered":"Defter Tasdik Nedir? \u00dccreti Ne Kadar?"},"content":{"rendered":"\n<p>Defter tasdik i\u015flemi \u015firketlerin en \u00f6nemli y\u00fck\u00fcml\u00fcl\u00fckleri aras\u0131nda yer al\u0131yor. Defter tasdiki yapmakla y\u00fck\u00fcml\u00fc olan ilgili ger\u00e7ek veya t\u00fczel ki\u015fi m\u00fckellefler, defter tasdik i\u015flemini kanuni s\u00fcreler i\u00e7erisinde yapmad\u0131klar\u0131 zaman cezai yapt\u0131r\u0131mlarla kar\u015f\u0131 kar\u015f\u0131ya kalabiliyor. Yaz\u0131m\u0131zda defter tasdiki hakk\u0131nda \u00f6nemli detaylara yer verdik.<\/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\/defter-tasdik-nedir\/#Defter_Tasdik_Nedir\" >Defter Tasdik 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\/defter-tasdik-nedir\/#Defter_Tasdiki_Nasil_Yapilir\" >Defter Tasdiki Nas\u0131l Yap\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\/defter-tasdik-nedir\/#Defter_Tasdiki_Ne_Zaman_Yapilir\" >Defter Tasdiki Ne Zaman Yap\u0131l\u0131r?<\/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\/defter-tasdik-nedir\/#Defter_Tasdikini_Kim_Yapar\" >Defter Tasdikini Kim Yapar?<\/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\/defter-tasdik-nedir\/#Defter_Tasdik_Ucreti_Nedir\" >Defter Tasdik \u00dccreti Nedir?<\/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\/defter-tasdik-nedir\/#Farkli_Sirket_Turleri_Icin_Defter_Tasdik_Surecleri\" >Farkl\u0131 \u015eirket T\u00fcrleri \u0130\u00e7in Defter Tasdik S\u00fcre\u00e7leri<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Sahis_Sirketlerinde_Defter_Tasdiki\" >\u015eah\u0131s \u015eirketlerinde Defter Tasdiki<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Limited_Sirket_Defter_Tasdikleri\" >Limited \u015eirket Defter Tasdikleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Anonim_Sirket_Defter_Tasdikleri\" >Anonim \u015eirket Defter Tasdikleri<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Defter_Tasdiki_Icin_Noterden_Istenen_Evraklar\" >Defter Tasdiki \u0130\u00e7in Noterden \u0130stenen Evraklar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#e-Defter_Tasdik_Ucreti_Nedir_Nasil_Yapilir\" >e-Defter Tasdik \u00dccreti Nedir? Nas\u0131l Yap\u0131l\u0131r?<\/a><\/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\/defter-tasdik-nedir\/#Defter_Tasdik_Ettirmeme_Cezasi_Nedir\" >Defter Tasdik Ettirmeme Cezas\u0131 Nedir?<\/a><\/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\/defter-tasdik-nedir\/#Mukellef_ile_Sirket_Kurma_ve_Defter_Tasdik_Surecleri_Cok_Kolay\" >M\u00fckellef ile \u015eirket Kurma ve Defter Tasdik S\u00fcre\u00e7leri \u00c7ok Kolay!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-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-15\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Defter_Tasdik_Ucreti_Yasal_mi\" >Defter Tasdik \u00dccreti Yasal m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Defter_Tasdiki_Yapilmazsa_Ne_Olur\" >Defter Tasdiki Yap\u0131lmazsa Ne Olur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Gec_Tasdik_Edilen_Defter_Cezasi_Nedir\" >Ge\u00e7 Tasdik Edilen Defter Cezas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Ara_Tasdik_Nedir_Ne_Zaman_Yapilir\" >Ara Tasdik Nedir? Ne Zaman Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Kapanis_Tasdiki_Nedir_Ne_Zaman_Yapilir\" >Kapan\u0131\u015f Tasdiki Nedir? Ne Zaman Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Karar_Defterleri_Her_Yil_Tasdik_Edilir_mi\" >Karar Defterleri Her Y\u0131l Tasdik Edilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Basit_Usulde_Defter_Tasdiki_Var_mi\" >Basit Usulde Defter Tasdiki Var m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Damga_Vergisi_Defteri_Her_Yil_Tasdik_Edilir_mi\" >Damga Vergisi Defteri Her Y\u0131l Tasdik Edilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/mukellef.co\/blog\/defter-tasdik-nedir\/#Limited_Sirket_Kurulusunda_Tasdik_Edilecek_Defterler_Hangileri\" >Limited \u015eirket Kurulu\u015funda Tasdik Edilecek Defterler Hangileri?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defter_Tasdik_Nedir\"><\/span>Defter Tasdik Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Defter tasdik, Vergi Usul Kanunu ve T\u00fcrk Ticaret Kanunu \u00e7er\u00e7evesinde ticari i\u015fletmeler taraf\u0131ndan tutulmas\u0131 gereken defterlerin ilgili kurumlarca onaylanmas\u0131 i\u015flemidir. M\u00fckellefler taraf\u0131ndan ticari i\u015fletmelerin mali bilgileri, bor\u00e7\/alacak ili\u015fkileri gibi \u00f6nemli bilgi ve i\u015flemlerini kay\u0131t alt\u0131na almak i\u00e7in tutulan defterlerin g\u00fcvenirli\u011finin sa\u011flanmas\u0131 gerekir. Bu defterlerin gerekli h\u00e2llerde delil olarak kullan\u0131labilmesi i\u00e7in defter tasdikinin zaman\u0131nda ve ilgili kanunlara uygun \u015fekilde yap\u0131lmas\u0131 olduk\u00e7a \u00f6nemlidir.<\/p>\n\n\n\n<p>M\u00fckellefler taraf\u0131ndan tutulan defterlerin a\u00e7\u0131l\u0131\u015f tasdiki, kapan\u0131\u015f tasdiki ve ara tasdiki s\u00f6z konusu olabilmektedir. M\u00fckellefiyet ve defter \u00e7e\u015fitlerine g\u00f6re defterin tasdik \u00e7e\u015fitleri ve kanuni s\u00fcreleri farkl\u0131l\u0131k g\u00f6sterir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defter_Tasdiki_Nasil_Yapilir\"><\/span>Defter Tasdiki Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>203 Numaral\u0131 Vergi Usul Kanunu&#8217;na g\u00f6re defterler \u015fu \u015fekilde tasdik olunur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ciltli defterlerin onaylanmas\u0131 s\u0131ras\u0131nda sayfalar\u0131n s\u0131ra numaras\u0131yla ard\u0131\u015f\u0131k olup olmad\u0131\u011f\u0131 kontrol edilir ve bu sayfalar onay makam\u0131n\u0131n resm\u00ee m\u00fchr\u00fcyle m\u00fch\u00fcrlenir.<\/li>\n\n\n\n<li>T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131nca m\u00fcteharrik yaprakl\u0131 yevmiye defteri kullanmas\u0131na izin verilen i\u015fletmeler, bir y\u0131l i\u00e7erisinde kullanacaklar\u0131n\u0131 tahmin ettikleri say\u0131da yapra\u011f\u0131 ilgili kanunun 10. maddesinde belirtilen esaslara g\u00f6re tasdik ettirir. Tasdikli yapraklar\u0131n bitmesi durumunda yeni yapraklar kullan\u0131lmadan \u00f6nce tasdike sunulur.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Bunlar\u0131n sayfa numaralar\u0131 tasdikli sayfa numaralar\u0131n\u0131 kesintisiz olarak takip eder. Tasdik makam\u0131 ilave yapraklar\u0131n say\u0131s\u0131n\u0131 ilk tasdik \u015ferhinin alt\u0131na kaydeder ve bu kayd\u0131 usule uygun \u015fekilde tasdik eder.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defter_Tasdiki_Ne_Zaman_Yapilir\"><\/span>Defter Tasdiki Ne Zaman Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi Usul Kanunu ve T\u00fcrk Ticaret Kanunu\u2019na g\u00f6re defter tasdik s\u00fcreleri \u015firket m\u00fckelleflerinin \u00f6zel durumlar\u0131na ba\u011fl\u0131 olarak de\u011fi\u015fir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u00e2lihaz\u0131rda i\u015fe devam etmekte olan m\u00fckellefler defterin kullan\u0131laca\u011f\u0131 y\u0131ldan \u00f6nce gelen son ayda (normal hesap d\u00f6nemi ise aral\u0131k ay\u0131 sonuna kadar),<\/li>\n\n\n\n<li>Hesap d\u00f6nemleri T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00f6zel olarak belirlenenler defterin kullan\u0131laca\u011f\u0131 hesap d\u00f6neminden \u00f6nce gelen son ayda,<\/li>\n\n\n\n<li>Yeniden i\u015fe ba\u015flama, s\u0131n\u0131f de\u011fi\u015ftirme ve yeni m\u00fckellefiyet durumu s\u00f6z konusu olanlar i\u00e7inse i\u015fe ba\u015flad\u0131klar\u0131, s\u0131n\u0131f de\u011fi\u015ftirdikleri ve m\u00fckellefiyetin ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nce,<\/li>\n\n\n\n<li>Vergi muafiyeti sona erenler, sona erme tarihinden ba\u015flayarak 10 g\u00fcn i\u00e7inde,<\/li>\n\n\n\n<li>Tasdiki zorunlu olan defterlerin dolmas\u0131 veya ba\u015fka sebeplerle yeni defter kullanacak olanlar kullanmaya ba\u015flamadan \u00f6nce a\u00e7\u0131l\u0131\u015f tasdiki yapt\u0131rmak zorundad\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>e-Defter Beyan Sistemi, vergi m\u00fckelleflerinin muhasebe i\u015flemlerinin elektronik ortamda yap\u0131lmas\u0131, depolanmas\u0131 ve Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na bildirim yap\u0131lmas\u0131 i\u00e7in olu\u015fturulan geli\u015fmi\u015f bir sistemdir. \u0130lgili sistem \u00fczerinden elektronik ortamda tutulan defterleri haz\u0131rlama, depolama ve ibraz etme i\u015flemleri yap\u0131l\u0131r. Defter-Beyan Sistemi&#8217;ni kullanan \u015firketlerin elektronik ortamda tutabilecekleri defterler envanter defteri, i\u015fletme defteri ve damga vergisi defteridir.<\/p>\n\n\n\n<p>Elektronik olarak tutulan defterlerin tasdik s\u00fcreci \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Noter tasdiki i\u015flemi yapt\u0131r\u0131lmaz.<\/li>\n\n\n\n<li>A\u00e7\u0131l\u0131\u015f tasdiki ilk defa ya da yeniden i\u015fe ba\u015flayan m\u00fckelleflerle s\u0131n\u0131f de\u011fi\u015ftirme durumlar\u0131nda kullan\u0131lmaya ba\u015flamadan \u00f6nce, daha sonraki faaliyet d\u00f6nemlerinde ise defterlerin kullan\u0131laca\u011f\u0131 faaliyet d\u00f6neminin ilk g\u00fcn\u00fcnde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan otomatik yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Kapan\u0131\u015f tasdiki takvim y\u0131l\u0131n\u0131n son ay\u0131n\u0131 takip eden 4. ay\u0131n sonunda Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan otomatik yap\u0131l\u0131r.<\/li>\n\n\n\n<li>Defter-Beyan Sistemi&#8217;ni 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 yoktur.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defter_Tasdikini_Kim_Yapar\"><\/span>Defter Tasdikini Kim Yapar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Defter tasdikleri noter huzurunda yap\u0131l\u0131r. \u0130\u015f yeri olan m\u00fckellefler i\u015f yerinin bulundu\u011fu yerdeki noterlere, i\u015f yeri olmayanlar ikametg\u00e2h\u0131n\u0131n bulundu\u011fu yerdeki notere defter tasdiki yapt\u0131rabilir.<\/p>\n\n\n\n<p>Sadece anonim \u015firket ve limited \u015firket a\u00e7\u0131l\u0131\u015f tasdikleri \u015firket merkezinin bulundu\u011fu Ticaret Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fcne yapt\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defter_Tasdik_Ucreti_Nedir\"><\/span>Defter Tasdik \u00dccreti Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Noterler taraf\u0131ndan yap\u0131lan defter tasdikinin \u00fccreti her y\u0131l de\u011fi\u015fmektedir. 2026 y\u0131l\u0131 i\u00e7in a\u00e7\u0131l\u0131\u015f tasdiki \u00fccreti:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u00fcz sayfaya kadar (y\u00fcz\u00fcnc\u00fc sayfa d\u00e2hil) 23,96 TL,<\/li>\n\n\n\n<li>Y\u00fcz sayfadan yukar\u0131 her y\u00fcz sayfa i\u00e7in 8,98\u00a0 TL olarak belirlenmi\u015ftir.<\/li>\n\n\n\n<li>Y\u00fcz sayfan\u0131n fazlas\u0131 (k\u00fcs\u00fcrat\u0131) elli sayfaya kadar ise \u00fccretsiz,<\/li>\n\n\n\n<li>Elli sayfan\u0131n \u00fczerinde olursa 8,98\u00a0 TL\u2019dir.<\/li>\n<\/ul>\n\n\n\n<p>Anonim ve limited \u015firketlerin kurulu\u015f a\u015famas\u0131ndaki defter tasdik ve sicil tasdikname \u00fccretleri toplam\u0131 2026 y\u0131l\u0131 i\u00e7in ortalama <strong>5.500,00 TL ile 8.500,00 TL<\/strong> aras\u0131nda de\u011fi\u015fmektedir (Bu tutara \u015firket t\u00fcr\u00fcne g\u00f6re Yevmiye, Kebir, Envanter ve Karar Defterleri dahildir).<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"701\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/defter-tasdik-ucreti-nedir-1024x701.jpeg\" alt=\"defter tasdik \u00fccreti nedir\" class=\"wp-image-8080\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/defter-tasdik-ucreti-nedir-1024x701.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/defter-tasdik-ucreti-nedir-300x205.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/defter-tasdik-ucreti-nedir-768x525.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/09\/defter-tasdik-ucreti-nedir.jpeg 1216w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Farkli_Sirket_Turleri_Icin_Defter_Tasdik_Surecleri\"><\/span>Farkl\u0131 \u015eirket T\u00fcrleri \u0130\u00e7in Defter Tasdik S\u00fcre\u00e7leri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/tr\/sahis-sirketi\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u015eah\u0131s \u015firketleri<\/a>, <a href=\"https:\/\/mukellef.co\/tr\/limited-sirket\/\" target=\"_blank\" rel=\"noreferrer noopener\">limited \u015firketi<\/a> ve <a href=\"https:\/\/mukellef.co\/tr\/anonim-sirket\/\" target=\"_blank\" rel=\"noreferrer noopener\">anonim \u015firketi<\/a> taraf\u0131ndan tutulmas\u0131 ve tasdik ettirilmesi gereken defteler farkl\u0131l\u0131k g\u00f6sterir. \u015eirketler, ilgili defterlerini kanuni s\u00fcreleri i\u00e7erisinde defter tasdik \u00fccreti \u00f6deyerek tasdik ettirmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketlerinde_Defter_Tasdiki\"><\/span>\u015eah\u0131s \u015eirketlerinde Defter Tasdiki<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-nedir\/\">\u015eah\u0131s \u015firketleri<\/a> (ger\u00e7ek ki\u015fi \u015fah\u0131s i\u015fletmeleri), <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">Gelir Vergisi<\/a> \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<p>Gelir Vergisi Kanunu&#8217;na g\u00f6re ticari kazanc\u0131n tespiti bak\u0131m\u0131ndan m\u00fckellefler ger\u00e7ek usule tabi olanlar ve basit usule tabi olanlar olmak \u00fczere ikiye ayr\u0131l\u0131r. Ger\u00e7ek usule tabi olanlar ise bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar (birinci s\u0131n\u0131f tacirler) ve i\u015fletme esas\u0131na g\u00f6re defter tutanlar (ikinci s\u0131n\u0131f tacirler) olmak \u00fczere ikiye ayr\u0131l\u0131r. Ger\u00e7ek \u015fah\u0131s i\u015fletmeleri tasdik i\u015flemlerini notere yapt\u0131rmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<p>\u015eah\u0131s \u015firketleri ticari kazan\u00e7lar\u0131 bak\u0131m\u0131ndan ger\u00e7ek usule tabi ve bilan\u00e7o hesab\u0131na g\u00f6re defter tutmakla y\u00fck\u00fcml\u00fcyse tutulmas\u0131 ve kanuni s\u00fcreleri i\u00e7erisinde a\u00e7\u0131l\u0131\u015f tasdiki yapt\u0131rmalar\u0131 gereken defterler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yevmiye defteri,<\/li>\n\n\n\n<li>Defter-i kebir,<\/li>\n\n\n\n<li>Envanter defteri,<\/li>\n\n\n\n<li>Genel kurul toplant\u0131 ve m\u00fczakere defteri.<\/li>\n<\/ul>\n\n\n\n<p>Bilan\u00e7o hesab\u0131na g\u00f6re defter tutan \u015fah\u0131s \u015firketleri s\u00f6z konusu defterlerden hepsinin ara tasdikini yapt\u0131rabilir. Kapan\u0131\u015f kayd\u0131 yapt\u0131rmalar\u0131 gereken defter ise sadece yevmiye defteridir.<\/p>\n\n\n\n<p><strong>Bilan\u00e7o esas\u0131na ge\u00e7i\u015f zorunlulu\u011fu k\u0131lavuzuna a\u015fa\u011f\u0131daki formu doldurarak ula\u015fabilirsiniz.<\/strong><\/p>\n\n\n<p><script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/embed\/v2.js\"><\/script><br \/>\n<script>\n  hbspt.forms.create({\n    portalId: \"5318651\",\n    formId: \"1fc24aef-d97a-4e6e-9d90-71628cfa57dc\"\n  });\n<\/script><\/p>\n\n\n\n<p>\u015eah\u0131s \u015firketleri ticari kazan\u00e7lar\u0131 bak\u0131m\u0131ndan ger\u00e7ek usule tabi ve i\u015fletme esas\u0131na g\u00f6re defter tutmakla y\u00fck\u00fcml\u00fcyse tutmas\u0131 gereken tek defter i\u015fletme defteridir. \u0130\u015fletme esas\u0131 hesab\u0131na g\u00f6re defter tutan \u015fah\u0131s i\u015fletmeleri Defter Beyan Sistemi \u00fczerinden elektronik defter (e-defter) tutmak zorundad\u0131r.&nbsp;<\/p>\n\n\n\n<p>\u0130\u015fletme defterinin tasdik i\u015flemleri otomatik olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131l\u0131r. \u0130\u015fletme defteri tutmak zorunda olan \u015fah\u0131s \u015firketleri ilgili defteri k\u00e2\u011f\u0131t ortam\u0131nda haz\u0131rlay\u0131p notere a\u00e7\u0131l\u0131\u015f tasdiki yapt\u0131rmakla y\u00fck\u00fcml\u00fcd\u00fcr. \u0130\u015fletme defterinin ara tasdiki ve kapan\u0131\u015f tasdiki yoktur.<\/p>\n\n\n\n<p>\u015eah\u0131s \u015firketleri basit usulde ticari kazan\u00e7 elde ediyorsa defter tutma ve tasdik ettirme y\u00fck\u00fcml\u00fcl\u00fckleri bulunmamaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Sirket_Defter_Tasdikleri\"><\/span>Limited \u015eirket Defter Tasdikleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ticari Defterlere \u0130li\u015fkin Tebli\u011fe g\u00f6re <a href=\"https:\/\/mukellef.co\/blog\/limited-sirket-nedir-nasil-kurulur\/\">limited \u015firket<\/a> taraf\u0131ndan tutulmas\u0131 ve kanuni s\u00fcreleri i\u00e7erisinde tasdik ettirilmesi gereken defterler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yevmiye defteri,<\/li>\n\n\n\n<li>Defter-i kebir,<\/li>\n\n\n\n<li>Envanter defteri,<\/li>\n\n\n\n<li>Pay defteri,<\/li>\n\n\n\n<li>Genel kurul toplant\u0131 ve m\u00fczakere defteri.<\/li>\n<\/ul>\n\n\n\n<p>Limited \u015firketlerin a\u00e7\u0131l\u0131\u015f tasdiki Ticaret Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fcne, di\u011fer tasdikler notere yapt\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<p>Limited \u015firket taraf\u0131ndan h\u00e2lihaz\u0131rda kullan\u0131lmakta olan pay defteri ve genel kurul toplant\u0131 ve m\u00fczakere defterlerinin yapraklar\u0131 dolmad\u0131ysa yeni d\u00f6nemde kullanmak i\u00e7in sadece ara tasdik yapt\u0131rmalar\u0131 gerekir.<\/p>\n\n\n\n<p>Limited \u015firket taraf\u0131ndan m\u00fcd\u00fcrler kurulu karar defteri tutulabilir. Bu defterin tutulmas\u0131 zorunlu de\u011fildir. Tutulmas\u0131 h\u00e2linde anonim \u015firket y\u00f6netim kurulu defteri i\u00e7in ge\u00e7erli olan kanun \u00e7er\u00e7evesinde a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f tasdikleri yapt\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirket_Defter_Tasdikleri\"><\/span>Anonim \u015eirket Defter Tasdikleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ticari Defterlere \u0130li\u015fkin Tebli\u011fe g\u00f6re <a href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-nedir-nasil-kurulur\/\">anonim \u015firketler<\/a> taraf\u0131ndan tutulmas\u0131 ve tasdik ettirilmesi gereken defterler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yevmiye defteri,<\/li>\n\n\n\n<li>Defter-i kebir,<\/li>\n\n\n\n<li>Envanter defteri,<\/li>\n\n\n\n<li>Damga vergisi defteri,<\/li>\n\n\n\n<li>Y\u00f6netim kurulu karar defteri,<\/li>\n\n\n\n<li>Pay defteri,<\/li>\n\n\n\n<li>Genel kurul toplant\u0131 ve m\u00fczakere defteri.<\/li>\n<\/ul>\n\n\n\n<p>Anonim \u015firketlerin a\u00e7\u0131l\u0131\u015f tasdiki Ticaret Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fcne, di\u011fer tasdikler notere yapt\u0131r\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<p>Anonim \u015firket taraf\u0131ndan h\u00e2lihaz\u0131rda kullan\u0131lmakta olan pay defteri ve genel kurul toplant\u0131 ve m\u00fczakere defterlerinin yapraklar\u0131 dolmad\u0131ysa yeni d\u00f6nemde kullanmak i\u00e7in sadece ara tasdik yapt\u0131rmak gerekir.<\/p>\n\n\n\n<p>Anonim \u015firketleri taraf\u0131ndan sadece yevmiye defteri ve y\u00f6netim kurulu karar defterinin kanuni s\u00fcreleri i\u00e7erisinde kapan\u0131\u015f tasdikinin yapt\u0131r\u0131lmas\u0131 gerekir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defter_Tasdiki_Icin_Noterden_Istenen_Evraklar\"><\/span>Defter Tasdiki \u0130\u00e7in Noterden \u0130stenen Evraklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fckellefler taraf\u0131ndan ciltlenmi\u015f ilgili defterler notere teslim edilir.<\/li>\n\n\n\n<li>Ticaret siciline kay\u0131tl\u0131 olan m\u00fckellefler, noterlere tasdik yapt\u0131rmak i\u00e7in Ticaret Sicil M\u00fcd\u00fcrl\u00fcklerinden Ticaret Sicili Tasdiknamesi almal\u0131 ve notere ibraz etmelidir. Tasdiknamede yer alan bilgilerde herhangi bir de\u011fi\u015fiklik olmamas\u0131 durumunda ge\u00e7mi\u015f y\u0131llarda al\u0131nan tasdiknameler de notere ibraz edilebilir.<\/li>\n\n\n\n<li>Yenilenmesi gereken pay defteri ve y\u00f6netim kurulu karar defteri i\u00e7in a\u00e7\u0131\u015f onay\u0131 yapacak olan m\u00fckellefler, kullan\u0131m\u0131na son verilecek ilgili defterleri (e\u011fer zayi edildiyse zayi belgesini) notere ibraz etmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"e-Defter_Tasdik_Ucreti_Nedir_Nasil_Yapilir\"><\/span>e-Defter Tasdik \u00dccreti Nedir? Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>e-Defter Beyan Sistemi \u00fczerinden tutulabilen envanter defteri, i\u015fletme defteri ve <a href=\"https:\/\/mukellef.co\/blog\/damga-vergisi-nedir-nasil-hesaplanir\/\">damga vergisi<\/a> defteri elektronik ortamda tutuluyorsa noter tasdiki aranmaz. Tasdik i\u015flemleri Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan otomatik yap\u0131ld\u0131\u011f\u0131 i\u00e7in e-defter tasdik \u00fccreti bulunmamaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Defter_Tasdik_Ettirmeme_Cezasi_Nedir\"><\/span>Defter Tasdik Ettirmeme Cezas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Defter tasdiklerini kanuni s\u00fcrelerinde tamamlamayan m\u00fckelleflere kesilecek olan birinci derece usuls\u00fczl\u00fck cezalar\u0131 2026 y\u0131l\u0131 i\u00e7in \u015fu \u015fekilde belirlenmi\u015ftir (VUK):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sermaye \u015firketleri i\u00e7in 108.000 TL<\/li>\n\n\n\n<li>Sermaye \u015firketi d\u0131\u015f\u0131nda kalan ve bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar i\u00e7in 108.000 TL<\/li>\n\n\n\n<li>\u0130\u015fletme esas\u0131na g\u00f6re defter tutanlar i\u00e7in 10.800 TL.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Sirket_Kurma_ve_Defter_Tasdik_Surecleri_Cok_Kolay\"><\/span>M\u00fckellef ile \u015eirket Kurma ve Defter Tasdik S\u00fcre\u00e7leri \u00c7ok Kolay!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak \u015firket kurmak i\u00e7in gerekli olan s\u00fcreci sizler i\u00e7in tamaml\u0131yor, ayn\u0131 zamanda defter tasdik s\u00fcre\u00e7lerinde de eksiksiz olarak destek oluyoruz. Siz de yeni bir \u015firket kurmak veya fark\u0131 sekt\u00f6rlerde faaliyet g\u00f6steren \u015firketlerinizin y\u00f6netim s\u00fcrecini kolayla\u015ft\u0131rmak i\u00e7in profesyonel ekiplerimizden destek alabilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\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\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.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, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\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>Defter tasdik s\u00fcre\u00e7leri 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-1725274893928\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Defter_Tasdik_Ucreti_Yasal_mi\"><\/span>Defter Tasdik \u00dccreti Yasal m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Noter defter tasdik \u00fccreti Adalet Bakanl\u0131\u011f\u0131 Hukuki \u0130\u015fler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan yay\u0131nlanan tebli\u011fle belirlenir. \u00dccretler Bakanl\u0131k taraf\u0131ndan belirlendi\u011fi i\u00e7in yasald\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725274904332\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Defter_Tasdiki_Yapilmazsa_Ne_Olur\"><\/span>Defter Tasdiki Yap\u0131lmazsa Ne Olur?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Tasdik ettirmesi zorunlu olan defterlerin tasdik i\u015fleminin yapt\u0131r\u0131lmamas\u0131 birinci derece usuls\u00fczl\u00fck cezas\u0131n\u0131 gerektirir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725274916556\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gec_Tasdik_Edilen_Defter_Cezasi_Nedir\"><\/span>Ge\u00e7 Tasdik Edilen Defter Cezas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Vergi Usul Kanununa g\u00f6re tasdik ettirmesi zorunlu olan defterlerin tasdik i\u015fleminin kanuni s\u00fcresinin sonundan ba\u015flayarak bir ay i\u00e7erisinde yap\u0131lmas\u0131 ikinci derece usuls\u00fczl\u00fck cezas\u0131n\u0131 gerektirir. \u0130lgili defterleri kanuni s\u00fcrelerinin sonundan ba\u015flayarak bir ay ge\u00e7tikten sonra tasdik ettirenler i\u00e7in i\u015flem tasdik ettirilmemi\u015f say\u0131l\u0131r. Bu durum ayn\u0131 zamanda re&#8217;sen tarh i\u015flemi gerektirir ve bu nedenle ceza iki kat uygulan\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725274935658\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Ara_Tasdik_Nedir_Ne_Zaman_Yapilir\"><\/span>Ara Tasdik Nedir? Ne Zaman Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ara tasdik onay yenileme i\u015flemidir. Yevmiye defteri, defter-i kebir, envanter defteri, A.\u015e. y\u00f6netim kurulu karar defteri ve damga vergisi defteri yeni hesap d\u00f6neminde de kullan\u0131lacaksa ara tasdik yap\u0131lmas\u0131 gerekir. Yevmiye Defteri ve A.\u015e. Y\u00f6netim Kurulu Karar Defteri\u2019nin ara tasdikini yapt\u0131rmadan \u00f6nce kapan\u0131\u015f tasdikini yapt\u0131rmak gerekir. Ara tasdik normal hesap d\u00f6nemi m\u00fckellefleri ocak ay\u0131nda, T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00f6zel hesap d\u00f6nemi belirlenenlerse ilgili d\u00f6nemin ilk ay\u0131nda ara tasdik yapt\u0131rmak zorundad\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725274954417\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Kapanis_Tasdiki_Nedir_Ne_Zaman_Yapilir\"><\/span>Kapan\u0131\u015f Tasdiki Nedir? Ne Zaman Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ticari defterlerin ilgili d\u00f6nem sonu geldi\u011finde noterler taraf\u0131ndan onaylanmas\u0131 i\u015flemi kapan\u0131\u015f tasdikidir. Kapan\u0131\u015f tasdiki anonim \u015firket y\u00f6netim kurulu karar defteri ve yevmiye defteri i\u00e7in s\u00f6z konusudur. Anonim \u015firket y\u00f6netim kurulu karar defterinin normal hesap d\u00f6nemi m\u00fckelleflerince ocak ay\u0131n\u0131n sonuna kadar tasdik ettirilmesi gerekir. Yevmiye defterinin (bilan\u00e7o esas\u0131na g\u00f6re) normal hesap d\u00f6nemi m\u00fckellefleri taraf\u0131ndan haziran ay\u0131n\u0131n sonuna kadar tasdik ettirilmesi gerekir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725274964765\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Karar_Defterleri_Her_Yil_Tasdik_Edilir_mi\"><\/span>Karar Defterleri Her Y\u0131l Tasdik Edilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Karar defterleri tasdiki zorunlu defterler aras\u0131ndad\u0131r. Bu nedenle her y\u0131l a\u00e7\u0131l\u0131\u015f tasdikinin yapt\u0131r\u0131lmas\u0131 gerekir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725274975303\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Basit_Usulde_Defter_Tasdiki_Var_mi\"><\/span>Basit Usulde Defter Tasdiki Var m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Kazan\u00e7lar\u0131 basit usulde tespit edilen m\u00fckelleflerin defter tutma zorunluluklar\u0131 bulunmad\u0131\u011f\u0131 i\u00e7in defter tasdik i\u015flemi yap\u0131lmaz.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725274985600\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Damga_Vergisi_Defteri_Her_Yil_Tasdik_Edilir_mi\"><\/span>Damga Vergisi Defteri Her Y\u0131l Tasdik Edilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Damga vergisi defteri tasdiki zorunlu defterler aras\u0131ndad\u0131r. Bu nedenle her y\u0131l a\u00e7\u0131l\u0131\u015f tasdikinin yapt\u0131r\u0131lmas\u0131 gerekir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1725274995618\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Limited_Sirket_Kurulusunda_Tasdik_Edilecek_Defterler_Hangileri\"><\/span>Limited \u015eirket Kurulu\u015funda Tasdik Edilecek Defterler Hangileri?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yevmiye defteri, defter-i kebir, envanter defteri, damga vergisi defteri, y\u00f6netim kurulu karar defteri, pay defteri, genel kurul toplant\u0131 ve m\u00fczakere defteridir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Defter tasdik i\u015flemi \u015firketlerin en \u00f6nemli y\u00fck\u00fcml\u00fcl\u00fckleri aras\u0131nda yer al\u0131yor. Defter tasdiki yapmakla y\u00fck\u00fcml\u00fc olan ilgili ger\u00e7ek veya t\u00fczel ki\u015fi m\u00fckellefler, defter tasdik i\u015flemini kanuni s\u00fcreler i\u00e7erisinde yapmad\u0131klar\u0131 zaman cezai yapt\u0131r\u0131mlarla kar\u015f\u0131 kar\u015f\u0131ya kalabiliyor. Yaz\u0131m\u0131zda defter tasdiki hakk\u0131nda \u00f6nemli detaylara yer verdik. Defter Tasdik Nedir? Defter tasdik, Vergi Usul Kanunu ve T\u00fcrk Ticaret Kanunu \u00e7er\u00e7evesinde &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8084,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-8079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8079","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=8079"}],"version-history":[{"count":8,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8079\/revisions"}],"predecessor-version":[{"id":11753,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8079\/revisions\/11753"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8084"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}