<b><span style="font-size: 14pt;">213 Sayılı Vergi Usul Kanunu Ve 6102 Sayılı Türk Ticaret Kanunu Açısından Defter Tasdik Zorunluluğu</span></b> <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm"> <tbody> <tr> <td style="padding:0cm 0cm 0cm 0cm"> <p class="MsoNormal" style="margin-bottom: 0.0001pt;"><b><span style="font-size: 12pt;"> <o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">1. VERGİ USUL KANUNU AÇISINDAN<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><i><span style="font-size: 12pt;"> </span></i></b><b><span style="font-size: 12pt;"><o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">1.1. <u>Tasdik Edilmesi Gereken Defterler</u><o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">Vergi Usul Kanunu’nun 220. maddesine göre;<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;"> <o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">- Yevmiye ve envanter defterleri<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">- İşletme defteri<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">- İmalat ve istihsal vergisi defterleri<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">- Nakliyat vergisi defteri<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">- Yabancı nakliyat kurumlarının hâsılat defteri<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">- Serbest meslek kazanç defteri<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">- İzin verilen hallerde yukarıda yazılı olanların yerine kullanılacak olan defterler,<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;">tasdike tabidir.<o:p></o:p></span></b></p> <p class="MsoNormal" style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 13.5pt"><b><span style="font-size: 12pt;"> <o:p></o:p></span></b></p> </td> </tr> </tbody> </table> <p class="MsoNormal"><b><span style="font-size:12.0pt;line-height:115%">Defterikebir</span></b><span style="font-size:12.0pt;line-height:115%"> V.U.K 182. Maddeye göre tasdiki zorunlu defterlerden değildir. Ancak 6102 sayılı TTK uyarınca defterikebir tasdiki zorunlu defterler arasındadır.<o:p></o:p></span></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-size: 14pt; font-family: Calibri, sans-serif;">6102, TTK. 64/3 ve 4. maddesine göre tutulması zorunlu ticari defterler <o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;"> </span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;">1-Yevmiye defteri,<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;">2-Defteri kebir<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;">3-Envanter defteri<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;">4- Pay defteri<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;">5- Yönetim Kurulu karar defteri<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;">6-Genel kurul toplantı ve müzakere defteri<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;"> </span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;">Mali müşavirler genellikle, eski alışkanlık, V.U.K da defterikebirin tasdik zorunluluğu olmadığı için bu defteri tasdik ettirmezler.<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;">Oysa, TTK 562. Maddeye göre ticari defterlerin tasdik ettirilmemesinin cezası 4000 TL idari para cezasıdır.<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-font-family: Arial;color:red"> </span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-size:16.0pt;font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-font-family: Arial;color:red">300 gün ceza<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;"> </span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;">TTK 562/6 </span></b><b><i>Ticari defterlerin mevcut olmaması veya hiçbir kayıt içermemesi yahut bu Kanuna uygun saklanmaması hâllerinde, sorumlular üçyüz günden az olmamak üzere adli para cezasıyla cezalandırılır</i></b>, <b><span style="font-family: Calibri, sans-serif;">demektedir.<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="font-size:14.0pt;font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin">Maddeye göre ticari defterlerin mevcut olmamasının cezası en az 300 gün adli para cezasıdır. Bu cezasının yukarı haddir TCK 52 ye göre 730 gündür.<o:p></o:p></span></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="font-size:14.0pt;font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin">Sonuç olarak ticari defterleri tasdik ettirmemenin cezası 4000 lira iken bu defterlerin mevcut olmamasının cezası 300 ile 730 gün arasında adli para cezasıdır.<o:p></o:p></span></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="font-size:14.0pt;font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin">Mali müşavirlerin gözden kaçırdıkları diğer bir konuda; pay defteri, yönetim kurulu karar defteri ve genel kurul müzakere defterleri vergi kanunlarına göre tutulması zorunlu olmayan defterlerden olmadıkları için bu defterlerin tasdiki ve saklanmasında özenli davranmamalarıdır. Bu defterlerin hepsinin veya birinin tasdik ettirilmemiş olması hali için 562. madde 4000 lira idari para cezasını, mevcut olmaması halinde ise 300 ile 730 gün arasında adli para cezasını öngörmektedir.<o:p></o:p></span></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><span style="font-size:14.0pt;font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin"> </span><b><span style="font-size: 14pt; font-family: Calibri, sans-serif;"><o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;"> </span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;"> </span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-family: Calibri, sans-serif;"> </span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-size: 10pt; font-family: Arial, sans-serif;"> </span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 13.5pt; background-image: initial; background-attachment: initial; background-size: initial; background-origin: initial; background-clip: initial; background-position: initial; background-repeat: initial;"><b><span style="font-size: 9pt; font-family: Arial, sans-serif;"> </span></b></p> <p class="MsoNormal"><o:p> </o:p></p> <p class="MsoNormal"><o:p> </o:p></p>