<p class="MsoNormal"><span style="font-size:14.0pt;line-height:115%">Saklamak zorunda olduğunuz defter ve belgeleri saklamadığınızda 300- 730 gün arasında hapse çevrilebilir ceza alacağınızı biliyor musunuz?<o:p></o:p></span></p> <p class="MsoNormal"><span style="font-size:14.0pt;line-height:115%">Türk Ticaret Kanuna göre saklama zorunluluğu olan defter ve belgeler nelerdir?<o:p></o:p></span></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 16.5pt; 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:14.0pt;font-family:"Calibri","sans-serif"; mso-bidi-font-family:Tahoma;color:#333333">DEFTERLER<o:p></o:p></span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 16.5pt; 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:14.0pt;font-family:"Calibri","sans-serif"; mso-bidi-font-family:Tahoma;color:#333333"> </span></b></p> <p style="margin: 0cm 0cm 0.0001pt; text-align: justify; line-height: 16.5pt; 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:14.0pt;font-family:"Calibri","sans-serif"; mso-bidi-font-family:Tahoma;color:#333333">6102, TTK. 64/3 ve 4. maddesine göre tutulması zorunlu ticari defterler <u1:p></u1:p></span></b><span style="font-size:14.0pt;font-family:"Tahoma","sans-serif";color:#333333"><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:14.0pt; font-family:"Calibri","sans-serif";mso-bidi-font-family:Tahoma;color:#333333"> </span></b><span style="font-size:14.0pt;font-family:"Tahoma","sans-serif";color:#333333"><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:14.0pt; font-family:"Calibri","sans-serif";mso-bidi-font-family:Tahoma;color:#333333">1-Yevmiye defteri,<u1:p></u1:p></span></b><span style="font-size:14.0pt;font-family:"Tahoma","sans-serif"; color:#333333"><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:14.0pt; font-family:"Calibri","sans-serif";mso-bidi-font-family:Tahoma;color:#333333">2-Defteri kebir<u1:p></u1:p></span></b><span style="font-size:14.0pt;font-family:"Tahoma","sans-serif"; color:#333333"><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:14.0pt; font-family:"Calibri","sans-serif";mso-bidi-font-family:Tahoma;color:#333333">3-Envanter defteri<u1:p></u1:p></span></b><span style="font-size:14.0pt;font-family:"Tahoma","sans-serif"; color:#333333"><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:14.0pt; font-family:"Calibri","sans-serif";mso-bidi-font-family:Tahoma;color:#333333">4- Pay defteri<u1:p></u1:p></span></b><span style="font-size:14.0pt;font-family: "Tahoma","sans-serif";color:#333333"><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:14.0pt; font-family:"Calibri","sans-serif";mso-bidi-font-family:Tahoma;color:#333333">5- Yönetim Kurulu karar defteri<u1:p></u1:p></span></b><span style="font-size: 14.0pt;font-family:"Tahoma","sans-serif";color:#333333"><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:14.0pt; font-family:"Calibri","sans-serif";mso-bidi-font-family:Tahoma;color:#333333">6-Genel kurul toplantı ve müzakere defteri<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;"><b><span style="font-size:14.0pt;font-family:"Calibri","sans-serif"; mso-bidi-font-family:Tahoma;color:#333333"> </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:14.0pt;font-family:"Calibri","sans-serif"; mso-bidi-font-family:Tahoma;color:#333333">BELGELER<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;"><b><span style="font-size:14.0pt;font-family:"Calibri","sans-serif"; mso-bidi-font-family:Tahoma;color:#333333">6102, 64/2 ye göre belgeler<o:p></o:p></span></b></p> <p class="MsoNormal"><b><span style="font-size:14.0pt;mso-ascii-font-family: Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:Tahoma;color:#333333">Tacirler, işletmeye gönderilen her türlü belgenin </span></b><span style="font-size:14.0pt; mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"; mso-fareast-language:TR">fotokopi, karbonlu kopya, mikrofiş, bilgisayar kaydı veya benzer şekildeki bir kopyasını, yazılı, görsel veya elektronik ortamda saklamakla yükümlüdür.<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:14.0pt;font-family:"Calibri","sans-serif"; mso-bidi-font-family:Tahoma;color:#333333">6102, 210 uncu maddeye göre “</span></b><span style="font-size:14.0pt;font-family:"Calibri","sans-serif";mso-ascii-theme-font: minor-latin;mso-hansi-theme-font:minor-latin">Ticaret şirketlerinin, bu Kanun kapsamındaki işlemleri, Gümrük ve Ticaret Bakanlığı denetim elemanları tarafından denetlenir.”<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></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">Kanunda gösterilen defter ve belgeleri bakanlık denetleme elemanlarına vermeyenler veya eksik verenler, denetim elemanlarının görevlerini yapmasına engel olanlar 562. Maddenin 4. Fıkrasına göre en az 300 gün, en fazla 730 gün hapse çevrilebilir adli para cezası ile cezalandırılır.<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></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">6102 sayılı kanun ile işler değişti, yeni kanun idari, adli ve hapis cezaları getirdi. Ne var ki iş adamları eski alışkanlıklarla muhasebe defterlerini 5 yıl sakladıktan sonra atabilmekte, TTK’ya göre tutmak zorunda olduğu defterleri ve saklamak zorunda olduğu belgeleri bilmemektedir.<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">6102 sayılı yasaya göre yukarıda sayılan defter ve belgeleri iş adamları 10 yıl saklamak zorundadırlar. Kanuna göre ticaret şirketlerini denetleme yetkisi olan bakanlık denetleme elemanları bu fatura veya belgeleri istediğinde vermek zorundadırlar, aksi halde adli para cezası ile cezalandırılacaklardır.</span><b><span style="font-size:14.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family: Tahoma;color:#333333"><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: 14pt; line-height: 21.4667px; color: rgb(51, 51, 51); font-family: Roboto, Tahoma, Arial, Helvetica, sans-serif;"><br /> Rahmi Ofluoğlu</span></p> <p class="MsoNormal" style="margin: 0px 0px 10px; color: rgb(51, 51, 51); font-family: Roboto, Tahoma, Arial, Helvetica, sans-serif; font-size: 15px; line-height: 22px;"><span style="font-size: 14pt; line-height: 21.4667px;">Hukukçu<o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0px 0px 10px; color: rgb(51, 51, 51); font-family: Roboto, Tahoma, Arial, Helvetica, sans-serif; font-size: 15px; line-height: 22px;"><span style="font-size: 14pt; line-height: 21.4667px;"><a href="mailto:Rahmi68@hotmail.com" style="color: black; text-decoration: none; outline: 0px; outline-offset: -2px;">Rahmi68@hotmail.com</a><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0px 0px 10px; color: rgb(51, 51, 51); font-family: Roboto, Tahoma, Arial, Helvetica, sans-serif; font-size: 15px; line-height: 22px;"><span style="font-size: 14pt; line-height: 21.4667px;"><a href="http://www.rahmiofluoglu.com/" style="color: black; text-decoration: none;">www.rahmiofluoglu.com</a><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0px 0px 10px; color: rgb(51, 51, 51); font-family: Roboto, Tahoma, Arial, Helvetica, sans-serif; font-size: 15px; line-height: 22px;"><span style="font-size: 13.5pt; font-family: 'Times New Roman', serif;"><o:p></o:p></span></p> <p class="MsoNormal" style="margin: 0px 0px 10px; color: rgb(51, 51, 51); font-family: Roboto, Tahoma, Arial, Helvetica, sans-serif; font-size: 15px; line-height: 22px;"><span style="font-size: 14pt; line-height: 21.4667px;">GSM 549 452 42 01</span></p> <p class="MsoNormal"><span style="font-size:14.0pt;line-height:115%"> </span></p> <p class="MsoNormal"><span style="font-size:14.0pt;line-height:115%"> </span></p>