<!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]--> <p class="MsoNormal"><span style="font-size: 16px;"><b style="mso-bidi-font-weight:normal"><span style="line-height: 115%;">Ticari defterleri TTK’ya uygun tutma zorunluluğu</span></b></span></p> <p class="MsoNormal">TTK’nu madde 64 e göre her tacir defter tutmak zorundadır. Tacir kavramı, sermaye şirketleri Anonim, limitet ve kooperatifleri de kapsamaktadır.</p> <p class="MsoNormal">TTK 64/ 4, Pay defteri, yönetim kurulu karar defteri ve genel kurul toplantı ve müzakere defteri gibi işletmenin muhasebesiyle ilgili olmayan defterleri de <span style="mso-spacerun:yes"> </span>tutulması zorunlu ticari defter olarak kabul etmektedir.</p> <p class="MsoNormal"><span style="font-size: 16px;"><b style="mso-bidi-font-weight:normal"><span style="line-height: 115%;">Tacirler, ticari defterlerini TTK madde 65 e uygun olarak tutmak zorundadırlar. </span></b></span></p> <p class="MsoNormal"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;line-height:115%;color:red">65. maddeye göre:</span></b></p> <p class="MsoNormal">Defterler Türkçe tutulur,</p> <p class="MsoNormal">Kısaltmalar, rakamlar, harfler ve semboller kullanıldığı takdirde bunların anlamları açıkça belirtilmelidir.</p> <p class="MsoNormal">Bir yazım veya kayıt, önceki içeriği belirlenemeyecek şekilde çizilemez ve değiştirilemez. Kayıt sırasında mı yoksa daha sonra mı yapıldığı anlaşılmayan değiştirmeler yasaktır.</p> <p class="MsoNormal">Defterler veri taşıyıcılarında tutulabilir. Elektronik ortamda tutulan kayıtlara yasal saklama süresince ulaşılabilir olmalıdır.</p> <p class="MsoNormal"><span style="color: rgb(255, 0, 0);"><strong><span style="font-size: 14px;">Tutulması zorunlu defterlerin 65. maddeye uygun tutulmamasının yaptırımı</span></strong></span></p> <p class="MsoNormal"><span style="font-size:10.5pt;line-height:115%;font-family: "Arial","sans-serif";color:black">TTK’nın 562. maddesinin birinci fıkrasının (d) bendine göre: <em><span style="font-family:"Arial","sans-serif""><span style="mso-spacerun:yes"> </span></span></em><strong><i><span style="font-family: "Arial","sans-serif"">“Kanun’un 65. maddesine uygun olarak defterlerini tutmayanların dört bin TL idari para cezasıyla cezalandırılacağı”</span></i></strong> hükme bağlanmıştır.</span></p> <p class="MsoNormal">İhlal birden fazla ise her ihlale dört bin TL ceza uygulanmaz, bu durumda iki kat ceza uygulanır.</p> <p class="MsoNormal">Bu ihlalden bir çıkar elde edilmiş veya bir zarara neden olunmuş ise uygulanacak ceza zararın veya sağlanan çıkarın üç katından az olamaz.</p> <p class="MsoNormal"><span style="font-size: 16px;"><b style="mso-bidi-font-weight:normal"><span style="line-height: 115%;">Defterlerin ticari davalarda delil olması</span></b></span></p> <p style="margin-top:6.0pt;margin-right:0cm;margin-bottom:6.0pt;margin-left: 0cm;text-align:justify"><span style="font-size:10.5pt;font-family:"Arial","sans-serif"; color:black"><span style="mso-spacerun:yes"> </span>6100 sayılı HMK’nın 222. maddesine göre; ticari defterlerin ticari davalarda delil olarak kabul edilebilmesi için, bu defterlerin usulüne uygun olarak tutulmuş olması gerekir. 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