<p align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Arial;color:navy">TEBLİĞ</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt;mso-line-height-rule: exactly" class="1-Baslk"><span style="font-size:9.0pt">G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">mr</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k ve Ticaret Bakanl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> ile Maliye Bakanl</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt">ndan:</span></p> <p style="margin-top:2.8pt;margin-right:0cm;margin-bottom: 8.5pt;margin-left:0cm;line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">T</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">CAR</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt"> DEFTERLERE </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">L</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İŞ</span><span style="font-size: 9.0pt">K</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">N TEBL</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İĞ</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">B</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">R</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">NC</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt"> B</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">L</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">M</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">Ama</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">, Kapsam, Dayanak ve Tan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">mlar</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Ama</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt"> ve kapsam</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 1 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">in amac</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">; ger</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">ek ve t</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">zel ki</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">i tacirler taraf</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan fiziki veya elektronik ortamda tutulacak ticari defterlerin nas</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l tutulaca</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">, defterlerin kay</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">t zaman</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">, onay yenileme ile a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> ve kapan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ış</span><span style="font-size:9.0pt"> onaylar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekli ve esaslar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> belirlemektir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Bu Tebli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt"> tacirler taraf</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan tutulan ticari defterleri kapsar. Kooperatiflerin tutaca</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt"> defterlere ve di</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">er hususlara ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">kin </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel h</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">mler d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">nda bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt"> h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mleri uygulan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r. <span class="GramE">4/1/1961</span> tarihli ve 213 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Vergi Usul Kanunu uyar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nca tutulmas</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> gereken defterlere ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">kin y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ml</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">kler sakl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Dayanak</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 2 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">, <span class="GramE">13/1/2011</span> tarihli ve 6102 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> T</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rk Ticaret Kanununun 64 </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinin </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">üçü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt"> f</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na dayan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">larak haz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">rlanm</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Tan</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">mlar</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 3 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">de ge</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">en;</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">a) Ger</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">ek ki</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">i tacir: Bir ticari i</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">letmeyi k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">smen de olsa kendi ad</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">leten ki</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">iyi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">b) Genel kurul: Anonim, <span class="SpellE">limited</span> ve sermayesi paylara b</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> komandit </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde genel kurulu, </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ah</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerinde ortaklar kurulunu ve gere</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">inde ortaklar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">c) Kanun: <span class="GramE">13/1/2011</span> tarihli ve 6102 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> T</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rk Ticaret Kanununu,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) MERS</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">S: Merkezi Sicil Kay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">t Sistemini,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">d) Sermaye </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irketi: Anonim, sermayesi paylara b</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">nm</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> komandit ve <span class="SpellE">limited</span> </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irketleri,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">e) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Ş</span><span style="font-size: 9.0pt">ah</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketi: <span class="SpellE">Kollektif</span> ve komandit </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketleri,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">f) Tacir: Ger</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">ek ve t</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zel ki</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">i tacirleri,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">g) Ticaret </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irketi: <span class="SpellE">Kollektif</span>, komandit, anonim, sermayesi paylara b</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> komandit ve <span class="SpellE">limited</span> </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irketler ile kooperatifleri,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">) T</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zel ki</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">i tacir: Ticaret </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irketleriyle amac</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na varmak i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">in ticari bir i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">letme i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">leten vak</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">flar, dernekler ve kendi kurulu</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> kanunlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> gere</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">ince </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">zel hukuk h</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">mlerine g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">re y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netilmek veya ticari </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">letilmek </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere devlet, il </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">zel idaresi, belediye ve k</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">y ile di</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">er kamu t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zel ki</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ileri taraf</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ndan kurulan kurum ve kurulu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">h) <span class="GramE">Y<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span>netim kurulu</span>: Anonim </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">netim kurulunu, sermayesi paylara b</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> komandit </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">irkette y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">netici veya y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">neticileri, <span class="SpellE">limited</span> </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irketlerde m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r veya m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">rler kurulunu</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span class="GramE"><span style="font-size: 9.0pt">ifade</span></span><span style="font-size:9.0pt"> eder.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt">K</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">NC</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt"> B</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">L</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">M</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">Fiziki Ortamda Defter Tutma Y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ml</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üğü</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Genel olarak</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 4 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Her tacir, bu Tebli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">de belirlenen ticari defterleri tutmak ve defterlerinde ticari i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">lemleriyle ticari i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">letmesinin iktisadi ve mali durumunu, bor</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt"> alacak ili</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kilerini ve her hesap d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">nemi i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde elde edilen neticeleri Kanuna g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">re a</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">a g</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">lebilir </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde ortaya koymak zorundad</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Defterler </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">üçü</span><span style="font-size: 9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> ki</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">i uzmanlara, makul bir s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">re i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">erisinde yapacaklar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> incelemede i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">letmenin faaliyetleri ve finansal durumu hakk</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda fikir verebilecek </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde tutulur. </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İş</span><span style="font-size: 9.0pt">letme faaliyetlerinin olu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">umu ve geli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">mesi defterlerden izlenebilmelidir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İş</span><span style="font-size: 9.0pt">letmenin muhasebesi ile ilgili ticari defterlere yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lacak kay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">tlarda, Muhasebe Sistemi Uygulama Genel Tebli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">lerinde yer alan usul ve esaslara uyulur.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Tutulacak defterler</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 5 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Ger</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">ek veya t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zel ki</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">i olup olmad</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt">na bak</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lmaks</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n her tacir yevmiye defteri, <span class="GramE">envanter</span> defteri ve defteri kebiri tutmakla y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">ml</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Ş</span><span style="font-size: 9.0pt">ah</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketleri birinci f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">krada say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lan defterlere ek olarak genel kurul toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ve m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defterini de tutarlar.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) Birinci f</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">krada say</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lan defterlere ilave olarak anonim ve sermayesi paylara b</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> komandit </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">irketler pay defteri, y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netim kurulu karar defteri ile genel kurul toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ve m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defteri, <span class="SpellE">limited</span> </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irketler ise pay defteri ve genel kurul toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ve m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defteri tutmak zorundad</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r. 11 inci maddenin d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rd</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> h</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> sakl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span class="GramE"><span style="font-size: 9.0pt">(4) </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">zel hukuk h</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">mlerine g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">re idare edilmek veya ticari </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">ekilde i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">letilmek </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">zere Devlet, il </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">zel idaresi, belediye ve k</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">y ile di</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">er kamu t</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zel ki</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ileri taraf</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ndan kurulan ve t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zel ki</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i bulunmayan ticari i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">letmeler ile kamu yarar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">na </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">al</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">an dernekler ve gelirinin yar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">dan fazlas</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> kamu g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">revi niteli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">indeki i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lere harcayan vak</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">flar taraf</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ndan kurulan ticari i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">letmeler ve bunlara benzeyen ve t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zel ki</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ili</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i bulunmayan di</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">er ticari te</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">ekk</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ller birinci f</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">krada say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lan defterleri tutmakla y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">ml</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rler.</span></span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Yevmiye defteri</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 6 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Yevmiye defteri, kayda ge</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">irilmesi gereken i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lemlerin ilgili belge veya ispata dayanan evraktan </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size: 9.0pt">kar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">larak tarih s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">yla ve "madde" halinde d</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">zenli olarak yaz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ld</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> defterdir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Yevmiye maddelerinin en az a</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki bilgileri i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">ermesi </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">artt</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r:</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">a) Madde s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ra numaras</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">b) Tarih,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">c) Bor</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">lu hesap,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) Alacakl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> hesap,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">d) Tutar,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">e) Her kayd</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n dayand</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> belgelerin t</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt"> ile varsa tarihleri ve say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) Yevmiye defteri ciltli ve sayfalar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">teselsil s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ra numaral</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> olur; vergi kanunlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na uygun olmak </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">art</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">yla m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">teharrik yaprakl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> defterler de kullan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">labilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Defteri kebir</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 7 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Defteri kebir, yevmiye defterine ge</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">irilmi</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt"> olan i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">lemleri buradan alarak sistemli bir </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde ilgili oldu</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">u hesaplara da</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size: 9.0pt">tan ve tasnifli olarak bu hesaplarda toplayan defterdir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Defteri kebirdeki kay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">tlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n en az a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size: 9.0pt">daki bilgileri i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">ermesi </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">artt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r:</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">a) Tarih,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">b) Yevmiye defteri madde s</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ra numaras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">c) Tutar,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) Toplu hesaplarda yard</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">mc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> nihai hesaplar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n isimleri.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) 6 <span class="SpellE">nc<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></span> maddenin </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">üçü</span><span style="font-size: 9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> h</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> defteri kebir hakk</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nda da uygulan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Envanter defteri</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 8 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Envanter defteri, ticari i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">letmenin a</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">nda ve a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size: 9.0pt">tan sonra her hesap d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">neminin sonunda ta</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">şı</span><span style="font-size:9.0pt">nmazlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n, alacaklar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n, bor</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n, nakit para tutar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n ve varl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">klar ile bor</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">lar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n de</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erlerinin teker <span class="SpellE">teker</span> kaydedildi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i ciltli ve sayfalar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">teselsil s</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ra numaral</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> defterdir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Hesap d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">nemi on iki ay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ge</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">emez. Vergi Usul Kanununun ilgili h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mleri sakl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> kalmak kayd</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">yla <span class="GramE">envanter</span>, d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zenli bir i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">letme faaliyetinin ak</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ışı</span><span style="font-size:9.0pt">na uygun d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size: 9.0pt">en s</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">re i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde ve her hal</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">karda hesap d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">neminin sonundan itibaren </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">üç</span><span style="font-size:9.0pt"> ay i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">inde </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">kar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r ve deftere kaydedilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) 6 <span class="SpellE">nc<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></span> maddenin </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">üçü</span><span style="font-size: 9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> h</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> <span class="GramE">envanter</span> defteri hakk</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda da uygulan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Pay defteri</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 9 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Pay defteri; sermayesi paylara b</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> komandit ve <span class="SpellE">limited</span> </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irketlerde </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irket ortaklar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n, anonim </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde pay sahiplerinin kaydedildi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i ciltli ve sayfalar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">teselsil s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ra numaral</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> defterdir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Anonim ve sermayesi paylara b</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> komandit </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde pay defterine, senede ba</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">lanmam</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ış</span><span style="font-size:9.0pt"> pay ve nama yaz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> pay senedi sahipleriyle, intifa hakk</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> sahipleri kaydedilir. Pay defterine yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lacak kay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">tlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n en az a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size: 9.0pt">daki bilgileri i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">ermesi </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">artt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r:</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">a) Pay sahibinin ad</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> soyad</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> veya unvan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">b) Pay sahibinin ileti</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">im bilgileri,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">c) Varsa pay </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zerindeki intifa hakk</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> sahiplerinin ad</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> soyad</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> veya unvan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve intifa hakk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> sahibi olduklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> paylar,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) Varsa intifa hakk</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> sahiplerinin ileti</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">im bilgileri,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">d) Pay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n <span class="GramE">nominal</span> de</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">eri,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">e) Sahip olunan pay say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve toplam tutar,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">f) Pay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n tertibi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">g) Pay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n edinme tarihi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">) Deftere kay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">t tarihi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">h) Pay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n senede ba</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">lan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">p ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">lanmad</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt"> ve t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">) Pay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n edinimi ve devrine ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin gerekli a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">çı</span><span style="font-size:9.0pt">klamalar.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) Pay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n usul</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ne uygun olarak devredildi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i veya </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zerinde intifa hakk</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> kuruldu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">u ispat edilmedi</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rece, devralan ve intifa hakk</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> sahibi pay defterine yaz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lamaz.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(4) Anonim ve sermayesi paylara b</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> komandit </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde, hamiline yaz</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> pay senedi sahibi oldu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">unu ispat edenler ile sadece pay defterinde kay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">tl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> bulunan kimseler pay sahibi ve intifa hakk</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> sahibi olarak kabul edilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(5) Anonim ve sermayesi paylara b</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> komandit </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde senede ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">lanmam</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ış</span><span style="font-size:9.0pt"> hamiline yaz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> paylar senede ba</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">lan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">p, senetlerin pay sahiplerine teslim edildikleri tarihten itibaren 10 g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">erisinde defterde a</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">çı</span><span style="font-size:9.0pt">klanmak suretiyle pay defterinden silinir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(6) <span class="SpellE">Limited</span> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde pay defterine ortaklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n, adlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, adresleri, her orta</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğı</span><span style="font-size:9.0pt">n sahip oldu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">u esas sermaye pay</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">, esas sermaye paylar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n devirleri ve ge</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">leri itibar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">î</span><span style="font-size:9.0pt"> de</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erleri, gruplar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> ve esas sermaye paylar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zerindeki intifa ve rehin haklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> sahiplerinin adlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve adresleri yaz</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(7) Her pay sahibi defterde ayr</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> bir sayfada izlenir. Pay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">/pay senedini devralan yeni ortak veya pay sahibi de ayr</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> bir sayfada izlenir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(8) Merkezi Kay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">t Kurulu</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">u taraf</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ndan <span class="SpellE">kayden</span> takibi yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lan paylara ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">kin Sermaye Piyasas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanunu h</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">mleri ile ilgili di</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">er d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenlemeler sakl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Y</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">netim kurulu karar defteri</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 10 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">netim kurulu karar defteri, anonim </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">netim kurulunun, sermayesi paylara b</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt"> komandit </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">neticinin veya y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">neticilerin </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">irket y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">netimi ile ilgili olarak ald</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt"> kararlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n yaz</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">laca</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt"> ciltli ve sayfa numaralar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> tesels</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">l eden defterdir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Karar defterindeki kay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">tlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n en az a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size: 9.0pt">daki bilgileri i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">ermesi </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">artt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r:</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">a) Karar tarihi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">b) Karar say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">c) Toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">da haz</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r bulunanlar,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) Karar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">eri</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">d) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size: 9.0pt">yelerin imzalar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) Karar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n, </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">yelerden birinin yapt</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">neri </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zerine di</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">erlerinin yaz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> onay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> ile veya baz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">yelerin elektronik ortamda kat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lmas</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> suretiyle al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nd</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size: 9.0pt"> durumlarda bu husus ayr</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ca belirtilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(4) Karar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n, </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">yelerden birinin yapt</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">neri </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zerine di</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">erlerinin yaz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> onay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> ile al</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nmas</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde imzalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n bulundu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">u k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">âğı</span><span style="font-size:9.0pt">t veya k</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">âğı</span><span style="font-size:9.0pt">tlar karar defterine yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(5) Kararlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n b</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">yelerin toplant</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ya elektronik ortamda kat</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">venli elektronik imza ile al</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde karar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">venli elektronik imza ile imzaland</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> belirten ifadenin karar metninde yer almas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ve al</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nacak fiziki karar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n deftere yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size: 9.0pt">t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">artt</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(6) Karar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n baz</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">yelerin fiziki ortamda baz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">yelerin ise elektronik ortamda toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ya kat</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> suretiyle al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> halinde ise karar metninde fiziki ortamda kat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lanlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n imzalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> ile elektronik ortamda kat</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lanlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">venli elektronik imza ile karar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> imzalad</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">klar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> belirtilir ve fiziki karar metni karar defterine yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(7) <span class="GramE">Y<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span>netim kurulu</span> toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na elektronik ortamda kat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">m sa</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">lanmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> halinde elektronik kay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">tlar Kanunun 65 inci maddesi uyar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nca g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">venli bir </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde saklan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(8) Bir </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">nerinin veya </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nerilerin </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">slak imza ile imzalanmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">eklinde al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nan kararlar Kanunun 390 </span><span class="SpellE"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></span><span style="font-size:9.0pt"> maddesinin d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">rd</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">nc</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> f</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> uyar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nca karar defterine yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r; aksi halde karar ge</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">ersizdir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(9) Her y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">netim kurulu </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">yesi al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nan karara ili</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">kin muhalefetinin bir </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">erh ile karar metnine ge</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">irilmesini isteyebilir. </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size: 9.0pt">yelerin </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">erh yazma talebi hi</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">bir sebeple reddedilemez; </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">erh yaz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">na engel olunamaz. </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ş</span><span style="font-size:9.0pt">erh, sahibi d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ışı</span><span style="font-size:9.0pt">nda hi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt"> kimse taraf</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">tirilemez.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Genel kurul toplant</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> ve m</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">zakere defteri</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 11 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Genel kurul toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ve m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defteri, t</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">zel ki</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">i tacirlerin genel kurul toplant</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üşü</span><span style="font-size:9.0pt">len hususlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n ve al</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nan kararlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n kaydedildi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">i ciltli ve sayfa numaralar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> tesels</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">l eden defterdir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Genel kurul toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defteri, </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irket genel kurul toplant</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rken genel kurulda sorulan sorular, verilen cevaplar, sunulan </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nergeler, al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nan kararlar i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">lenerek d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenlenebilece</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">i gibi haz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">rlanan toplant</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> tutana</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n deftere yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">eklinde de tutulabilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) <span class="SpellE">Kollektif</span> ve komandit </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">netimle g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">revlendirilen orta</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğı</span><span style="font-size:9.0pt">n veya ortaklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n yahut b</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">n ortaklar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irket y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netimi ile ilgili olarak ald</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size: 9.0pt"> kararlar da genel kurul toplant</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> ve m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zakere defterine kaydedilir. Bu f</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">kra uyar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nca yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lacak kay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">tlarda 10 uncu maddenin ikinci f</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda belirtilen hususlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n yaz</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> zorunludur.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(4) <span class="SpellE">Limited</span> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">r veya m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rler kurulunun </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">irket y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">netimi ile ilgili olarak ald</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt"> kararlar genel kurul toplant</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defterine kaydedilebilece</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i gibi ayr</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> bir m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rler kurulu karar defteri de tutulabilir. M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rler kurulu karar defterinin tutulmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> halinde a</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> ve kapan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ış</span><span style="font-size:9.0pt"> onaylar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> <span class="GramE">dahil</span> olmak </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">zere y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">netim kurulu karar defterine ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">kin h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mler uygulan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r. Kararlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n genel kurul toplant</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ve m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defterine kaydedilmesi halinde 10 uncu maddenin ikinci f</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">kras</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda belirtilen hususlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n yaz</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> zorunludur. Ayr</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> bir m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rler kurulu karar defteri tutulmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> halinde m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r veya m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">rler kurulu kararlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> genel kurul toplant</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> ve m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zakere defterine kaydedilemez.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Saklama zorunlulu</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">u</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 12 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Her tacir; tutmakla y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ml</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> oldu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">u ticari defterleri ve bu defterlere yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lan kay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">tlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n dayand</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt"> belgeleri s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">fland</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lm</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> bir </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde on y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l saklamakla y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ml</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Vergi Usul Kanunu ve ilgili mevzuat h</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mleri mahfuz kalmak kayd</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">yla, tutulmas</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> zorunlu defterlere yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lan kay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">tlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n dayand</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ığı</span><span style="font-size:9.0pt"> belgeler, okunur hale getirildiklerinde i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">erik olarak </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">rt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">meleri, saklama s</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">resi boyunca her an ula</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt">labilmeleri ve uygun bir s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">re i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">erisinde okunabilir hale getirilebilmeleri </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">art</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">nt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> veya veri ta</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">şı</span><span style="font-size:9.0pt">y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">c</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">larda da saklanabilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) Saklama s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">resi, ticari defterlere son kayd</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ld</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> veya muhasebe belgelerinin olu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">tu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">u takvim y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n biti</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">iyle ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">lar.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(4) Bir tacirin saklamakla y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ml</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> oldu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">u defterler ve belgeler; yang</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n, su bask</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> veya yer sars</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nt</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> gibi bir afet veya h</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">rs</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">zl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">k sebebiyle ve kanuni saklama s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">resi i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde z</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">yaa u</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">rarsa tacir z</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ya</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">öğ</span><span style="font-size:9.0pt">rendi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">i tarihten itibaren <span class="SpellE">onbe<span style="font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span></span> g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">n i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde ticari i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">letmesinin bulundu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">u yer yetkili mahkemesinden kendisine zayi belgesi verilmesini isteyebilir. Bu dava has</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ms</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">z a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r. Mahkeme gerekli g</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">rd</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">üğü</span><span style="font-size: 9.0pt"> delillerin toplanmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> da emredebilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(5) Ger</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">ek ki</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">i olan tacirin </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> halinde miras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">çı</span><span style="font-size:9.0pt">lar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ve ticareti terk etmesi halinde kendisi defter ve k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">âğı</span><span style="font-size: 9.0pt">tlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> birinci f</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">kra gere</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">ince saklamakla y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ml</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r. Miras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n resmi tasfiyesi halinde veya t</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zel ki</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">i sona ermi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">se defter ve k</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">âğı</span><span style="font-size:9.0pt">tlar birinci f</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">kra gere</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">ince on y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">reyle sulh mahkemesi taraf</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ndan saklan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="margin-top:2.8pt;line-height:12.0pt;mso-line-height-rule: exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ÜÇÜ</span><span style="font-size:9.0pt">NC</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt"> B</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">L</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">M</span></p> <p style="margin-bottom:2.8pt;line-height:12.0pt; mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">Fiziki Ortamda Tutulacak Defterlerin A</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> ve Kapan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ış</span><span style="font-size:9.0pt"> Onaylar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">A</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">çı</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">l</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> onay</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> yap</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">lacak defterler ve onay zaman</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 13 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Tacirler taraf</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ndan fiziki ortamda tutulan yevmiye defteri, defteri kebir, <span class="GramE">envanter</span> defteri, pay defteri, y</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">netim kurulu karar defteri ile genel kurul toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ve m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defterinin a</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size: 9.0pt"> onaylar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> kurulu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt"> s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda ve kullanmaya ba</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">lamadan </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">nce, izleyen faaliyet d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">nemlerindeki a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onaylar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> ise defterlerin kullan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">laca</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt"> faaliyet d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">neminin ilk ay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ndan </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nceki ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n sonuna kadar noter taraf</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r. A</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onaylar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n noter taraf</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ndan yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ld</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size: 9.0pt"> hallerde ticaret sicili tasdiknamesinin noterce aranmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> zorunludur.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Ticaret </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irketleri d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ışı</span><span style="font-size:9.0pt">ndaki ger</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">ek ve t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zel ki</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">i tacirlerin kurulu</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt"> s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda yapt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">racaklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ticari defterlere ili</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">kin a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onaylar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nda ticaret sicili tasdiknamesi aranmaz.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) Ticaret </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">irketlerinin ticaret siciline tescili esnas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda birinci f</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">krada yaz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> defterlerin a</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onaylar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> ticaret sicili m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">kleri taraf</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ndan da yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">labilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(4) Yevmiye defteri, defteri kebir, <span class="GramE">envanter</span> defteri ile y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">netim kurulu karar defterinin a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size: 9.0pt"> onaylar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n her hesap d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">nemi i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">in yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> zorunludur. Pay defteri ile genel kurul toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ve m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defteri yeterli yapraklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> bulunmak kayd</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla izleyen hesap d</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">nemlerinde de a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> yapt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmaks</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n kullan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmaya devam edilebilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(5) Onaya tabi defterlerin hesap d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nemi i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">inde dolmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> dolay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla veya ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ka sebeplerle y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde yeni defter kullanmaya mecbur olanlar bunlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> kullanmaya ba</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lamadan </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">nce a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> yapt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">rmak zorundad</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rlar.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(6) Pay defterinin yenilenmesinin gerekti</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">i durumlarda a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lacak yeni defter, kullan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">na son verilecek defterle veya zayi edilmi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">se zayi belgesi ile birlikte notere ibraz edilir. Yeni pay defterinin a</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ld</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rada noter, eski deftere veya zayi belgesine yeni pay defterinin a</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ld</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> tarih ve say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> belirtmek suretiyle </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">erh d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">üş</span><span style="font-size:9.0pt">er. Eski defterde veya zayi belgesinde s</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">z konusu </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">erhi g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">ren noter tekrar bir a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size: 9.0pt"> onay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> yapamaz.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Onay</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">n </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">ekli</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 14 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Noterler ile ticaret sicil m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">klerinin yapaca</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğı</span><span style="font-size:9.0pt"> a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onaylar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> defterin ilk sayfas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na yaz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r ve a</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki bilgileri i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">erir:</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">a) Defter sahibinin; ger</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">ek ki</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ilerde ad</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> soyad</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zel ki</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ilerde unvan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">b) Defter sahibinin ileti</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">im bilgileri (adres, telefon, e-posta adresi),</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">c) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İş</span><span style="font-size: 9.0pt">letmenin merkezi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) MERS</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">S numaras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">d) </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Ş</span><span style="font-size: 9.0pt">irketin faaliyet konusu,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">e) Tacir sermaye </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketi ise taahh</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">t edilen ve </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">denen sermaye miktar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">f) Defterin t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">g) Defterin ka</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt"> sayfadan ibaret oldu</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">u,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">) Defterin kullan</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">laca</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size: 9.0pt"> hesap d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nemi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">h) Onay tarihi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">) Onay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> yapan makam</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n resmi m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">h</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r ve imzas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Defterler a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size:9.0pt">daki </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde onaylan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r:</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">a) Ciltli defterlerin sayfalar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n s</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ra numaras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">yla tesels</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">l etti</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">ine bak</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">larak, bu sayfalar teker <span class="SpellE">teker</span> onay makam</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n resmi <span class="SpellE">m<span style="font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span>h<span style="font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span>r<span style="font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span></span> ile m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">h</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rlenir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">b) M</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">teharrik yaprakl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> yevmiye defteri kullanan tacirler bir y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">inde kullanacaklar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> tahmin ettikleri say</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">da yapra</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğı</span><span style="font-size:9.0pt"> yukar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">daki esaslara g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">re onaylatt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">rlar. Onayl</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> yapraklar bitti</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">i takdirde, yeni yapraklar kullan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmaya ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">lamadan </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">nce onaylat</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r. Bunlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n sayfa numaralar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> onayl</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> yapraklar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n sayfa numaralar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> takiben tesels</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">l ettirilir. Tasdik makam</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">, ilave yapraklar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ilk onay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n alt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">na kaydeder ve bu kayd</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> usul</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">ne g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">re onaylar.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Kapan</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> onay</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> yap</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">lacak defterler ile onay zaman</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> ve </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">ekli</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 15 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Yevmiye defteri ile y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">netim kurulu karar defterinin, izleyen hesap d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">neminin </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üçü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> ay</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n sonuna kadar notere ibraz edilip, son kayd</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n alt</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na noterce </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">“</span><span style="font-size:9.0pt">G</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">lm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> ibaresi yaz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">larak m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r ve imza ile onaylanmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> zorunludur.</span></p> <p style="margin-top:2.8pt;line-height:12.0pt;mso-line-height-rule: exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">D</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">Ö</span><span style="font-size:9.0pt">RD</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size: 9.0pt">NC</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt"> B</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">L</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">M</span></p> <p style="margin-bottom:2.8pt;line-height:12.0pt; mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">Fiziki Ortamda Tutulacak Defterlerde Onay Yenileme</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Genel olarak</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 16 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">netim kurulu karar defteri, yevmiye defteri, <span class="GramE">envanter</span> defteri ve defteri kebir yeterli yapraklar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> bulunmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> halinde yeni hesap d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">neminin ilk ay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">erisinde onay yenilemek suretiyle kullan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lmaya devam edilebilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Onay yenilemede defterlerin t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> de</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilemez.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Kapan</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> onay</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">na tabi defterlerde onay yenilemenin </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">ekli</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 17 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Kapan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ış</span><span style="font-size:9.0pt"> onay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">na tabi olan yevmiye ve y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">netim kurulu karar defterlerinde son kayd</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n alt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">na yaz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lacak </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">“</span><span style="font-size:9.0pt">G</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">lm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üş</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">”</span><span style="font-size:9.0pt"> ibaresinin yan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nda onay yenileme k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">sm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">a</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğı</span><span style="font-size: 9.0pt">daki bilgilerin yer almas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> zorunludur:</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">a) Bu Tebli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">in 14 </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nc</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> maddesinde a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size: 9.0pt"> onay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda bulunmas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> gerekti</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">m alt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">na al</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nan hususlarda bir de</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">iklik olmu</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">sa bu de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">iklikler,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">b) Defterin kalan sayfa adedi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">c) Kullan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lmaya devam edilece</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">i hesap d</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ö</span><span style="font-size:9.0pt">nemi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">) Onay tarihi,</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">d) Onay makam</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n resmi m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">r ve imzas</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Onay yenileme i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">leminde defterlerin kalan sayfalar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n tekrar m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">rlenmesine ve s</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ra numaras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> verilmesine gerek yoktur.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Kapan</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> onay</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">na tabi olmayan defterlerde onay yenilemenin </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">ekli</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 18 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Kapan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ış</span><span style="font-size:9.0pt"> onay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">na tabi olmayan defteri kebir ve <span class="GramE">envanter</span> defterinde onay yenileme son kayd</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n yer ald</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size: 9.0pt"> sayfadan sonraki sayfaya yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r. Bu sayfada yer alacak bilgilere ve onay yenilemenin </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">ekline ili</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">in 17 <span class="SpellE">nci</span> maddesinin birinci f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n (a) il</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">â</span><span style="font-size:9.0pt"> (d) bentleri ile ayn</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> maddenin ikinci f</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">kras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mleri uygulan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="margin-top:2.8pt;line-height:12.0pt;mso-line-height-rule: exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">BE</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">Şİ</span><span style="font-size:9.0pt">NC</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt"> B</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">L</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">M</span></p> <p style="margin-bottom:2.8pt;line-height:12.0pt; mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">Fiziki Ortamda Tutulacak Defterlerde Kay</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">t D</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zeni</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Kay</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">tlar</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">n T</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">rk</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">e tutulmas</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 19 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">(1) Vergi Usul Kanununun ilgili h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mleri sakl</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> kalmak kayd</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">yla, Kanun ve bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt"> uyar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nca tutulacak ticari defterler T</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">rk</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">e tutulur ve kay</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">tlarda T</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">rk para birimi kullan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">K</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">saltma kullan</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">lmas</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 20 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Kay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">tlarda k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">saltmalar, rakamlar, harfler ve semboller kullan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ld</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> takdirde, bunlar</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n anlamlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> duraksamaya yer b</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rakmayacak kesinlikte ve tekd</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">ze olur.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Kay</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">t d</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">zeni ve zaman</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 21 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Defterlere yaz</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">mlar ve di</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">er gerekli kay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">tlar, eksiksiz, do</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">ru, zaman</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda ve d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zenli olarak yap</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Defterlerde kay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">tlar aras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nda bo</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">luk b</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">rak</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lamaz ve sat</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r atlanamaz. Ciltli defterlerde, defter sayfalar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> ciltten kopar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lamaz. Tasdikli m</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">teharrik yapraklarda bu yapraklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ras</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> bozulamaz ve bunlar y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">rt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lamaz.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) Kay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">t edilecek i</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">lemlerin, i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">in hacmine ve gere</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">ine uygun olarak muhasebenin intizam ve vuzuhunu bozmayacak bir zaman zarf</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda kaydedilmesi </span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">artt</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r. Kay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">tlar on g</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">nden fazla geciktirilemez.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(4) Kay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">tlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> devaml</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> olarak muhasebe fi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">leri, <span class="SpellE">primanota</span> ve bordro gibi yetkili amirlerin imza ve paraf</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ta</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt">yan mazbut vesikalara dayanarak y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ten i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">letmelerde, i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">lemlerin bunlara kaydedilmesi, deftere i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">lenmesi h</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ndedir. Ancak bu kay</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">tlar dahi defterlere 45 g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">nden daha ge</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt"> intikal ettirilemez.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Kay</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">tlar</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">n d</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">zeltilmesi ve de</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">i</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">tirilmesi</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 22 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Yevmiye defteri maddelerinde yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lan yanl</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">lar ancak muhasebe kaidelerine g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">re d</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zeltilebilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) Bir yaz</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">m veya kay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">t, </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nceki i</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">eri</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i belirlenemeyecek </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">ekilde </span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">izilemez ve de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirilemez. Kay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">t s</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">ras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> yoksa daha sonra m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> yap</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ld</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size:9.0pt"> anla</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">şı</span><span style="font-size:9.0pt">lmayan de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tirmeler yasakt</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(3) Kay</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">tlardaki hatalara ili</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">kin </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">izimler; saklay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">c</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">, </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">rt</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">c</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> ve karart</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">c</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">il d</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zeltici ve ger</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">e</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i yans</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">c</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> olur. Eski kay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">tlar karalanamaz, kapat</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lamaz, herhangi bir madde veya ara</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">la silinemez, g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">lecek, okunacak, ne oldu</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">u bilinecek tarzda temiz bir bi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">imde </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">izilir.</span></p> <p style="margin-top:2.8pt;line-height:12.0pt;mso-line-height-rule: exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">ALTINCI B</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size: 9.0pt">L</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">M</span></p> <p style="margin-bottom:2.8pt;line-height:12.0pt; mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">Elektronik Ortamda Tutulacak Defterler</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Elektronik Ortamda Tutulacak Defterler</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 23 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Elektronik ortamda tutulacak defterler ile ilgili <span class="GramE">13/12/2011</span> tarihli ve 28141 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Resm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">î</span><span style="font-size:9.0pt"> Gazete</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">’</span><span style="font-size: 9.0pt">de yay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">mlanan 1 S</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">ra Numaral</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> Elektronik Defter Genel Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">i h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mleri uygulan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="line-height:12.0pt;mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt">YED</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt">NC</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size:9.0pt"> B</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ö</span><span style="font-size:9.0pt">L</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ü</span><span style="font-size:9.0pt">M</span></p> <p style="margin-bottom:2.8pt;line-height:12.0pt; mso-line-height-rule:exactly" class="2-OrtaBaslk"><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">Ç</span><span style="font-size:9.0pt">e</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">itli ve Son H</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">mler</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b><span style="font-size:9.0pt">GE</span></b><b><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Çİ</span></b><b><span style="font-size:9.0pt">C</span></b><b><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span></b><b><span style="font-size:9.0pt"> MADDE 1 </span></b><b><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size: 9.0pt"> (1) Ger</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">ek ki</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">i tacirlerden Vergi Usul Kanununa g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">re ikinci s</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">f t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ccar say</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lanlar, yeni bir d</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zenleme yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ncaya kadar bu Tebli</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">de say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lan defterler yerine mezk</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">û</span><span style="font-size:9.0pt">r Kanun h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlerine uygun olarak i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt">letme hesab</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> esas</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">na g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">re defter tutabilirler.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">GE</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Çİ</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">C</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> MADDE 2 </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">–</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> </span></b><span style="font-size:9.0pt">(1) MERS</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt">S kullan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmaya ba</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">lanana kadar bu Tebli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">de MERS</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">İ</span><span style="font-size:9.0pt">S numaras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> kullan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">ng</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ld</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üğü</span><span style="font-size:9.0pt"> durumlarda, ticaret sicili numaras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ile vergi kimlik numaras</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> kullan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">GE</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Çİ</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">C</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> MADDE 3 </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Mevcut durumda kullan</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lmakta olan, pay defteri ile genel kurul toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ve m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defteri yeterli yapraklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> bulunmak kayd</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla ve bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">de belirtilen bilgilerden eksik olanlar</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n yaz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lmas</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> suretiyle a</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt"> onay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> yap</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lmaks</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">z</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n kullan</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lmaya devam edilebilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><span style="font-size:9.0pt">(2) <span class="SpellE">Limited</span> </span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">irketlerde halen kullan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lmakta olan ortaklar kurulu karar defterleri de yeterli yapraklar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> bulunmak kayd</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">yla, genel kurul toplant</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> ve m</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zakere defteri olarak kullan</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lmaya devam olunabilir.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">GE</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">Çİ</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">C</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İ</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt"> MADDE 4 </span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) 2013 y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">na dair defterlerin <span class="GramE">1/1/2013</span> tarihine kadar yap</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lacak a</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">çı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size: 9.0pt"> onaylar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda noterlerce ticaret sicil tasdiknamesi aranmaz.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Y</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">r</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">rl</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">k</span></b></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 24 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt"> h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mleri yay</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> tarihinde y</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">rl</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">üğ</span><span style="font-size:9.0pt">e girer.</span></p> <p style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly" class="3-NormalYaz"><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">Y</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt">r</span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">tme</span></b></p> <b style="mso-bidi-font-weight:normal"><span style="font-size:9.0pt">MADDE 25 </span></b><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">–</span></b><span style="font-size:9.0pt"> (1) Bu Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt"> h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">mlerini G</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">mr</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">k ve Ticaret Bakan</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ile Maliye Bakan</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">r.</span>