{"id":1087,"date":"2018-03-26T15:06:18","date_gmt":"2018-03-26T12:06:18","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=1087"},"modified":"2018-05-06T15:07:36","modified_gmt":"2018-05-06T12:07:36","slug":"kurulus-asamasinda-anonim-ve-limited-sirketler-ile-kooperatiflerin-defterlerinin-ticaret-sicili-mudurluklerince-tasdiki","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/03\/26\/kurulus-asamasinda-anonim-ve-limited-sirketler-ile-kooperatiflerin-defterlerinin-ticaret-sicili-mudurluklerince-tasdiki\/","title":{"rendered":"KURULU\u015e A\u015eAMASINDA ANON\u0130M VE L\u0130M\u0130TED \u015e\u0130RKETLER \u0130LE KOOPERAT\u0130FLER\u0130N DEFTERLER\u0130N\u0130N T\u0130CARET S\u0130C\u0130L\u0130 M\u00dcD\u00dcRL\u00dcKLER\u0130NCE TASD\u0130K\u0130"},"content":{"rendered":"

<\/p>\n

493 say\u0131l\u0131 Vergi Usul Kanunu Genel Tebli\u011finde a\u015fa\u011f\u0131daki konularda d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r. <\/span><\/p>\n

– <\/span>Vergi Usul Kanunu\u2019nun 223\u2019\u00fcnc\u00fc maddesinde yap\u0131lan de\u011fi\u015fiklik ile birlikte, anonim ve limited \u015firketler ile kooperatiflerin kurulu\u015f a\u015famas\u0131nda, defterlerin \u015firket merkezinin bulundu\u011fu yer ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce tasdik edilmesi zorunlu hale gelmi\u015ftir <\/span><\/p>\n

– <\/span>S\u00f6z konusu \u015firketlerce tasdik ettirilerek kullan\u0131lma zorunlulu\u011funun, gerek 213 say\u0131l\u0131 Kanunda do\u011frudan say\u0131lan defterler (yevmiye defteri gibi) gerekse de 213 say\u0131l\u0131 Kanunda yer alan yetki do\u011frultusunda tasdik mecburiyeti getirilen defterler a\u00e7\u0131s\u0131ndan (anonim \u015firketlerin damga vergisi defteri gibi) defter tasdik i\u015flemi bu \u015firketlerin kurulu\u015f a\u015famas\u0131nda \u015firket merkezinin bulundu\u011fu yer ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce yap\u0131lacakt\u0131r. <\/span><\/p>\n

\u00a0<\/span>Tasdiki zorunlu olan ancak kullan\u0131lmas\u0131 \u015farta ba\u011fl\u0131 nitelikte bulunan defterlerin (limited \u015firketler ve kooperatifler a\u00e7\u0131s\u0131ndan damga vergisi defteri veya muhasebe i\u015flemlerini Muhasebe Sistemi Uygulama Genel Tebli\u011flerinde yer alan 7\/A se\u00e7ene\u011fine g\u00f6re izlemeyecek olanlar i\u00e7in imalat defteri gibi) s\u00f6z konusu \u015firketlerce i\u015fe ba\u015flan\u0131lan ilk hesap d\u00f6neminde kullan\u0131lmas\u0131n\u0131n \u00f6ng\u00f6r\u00fclmesi halinde de tasdik i\u015flemleri kurulu\u015f a\u015famas\u0131nda ilgili m\u00fcd\u00fcrl\u00fcklerce yap\u0131lacakt\u0131r.<\/span><\/p>\n

\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1087","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1087","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=1087"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1087\/revisions"}],"predecessor-version":[{"id":1088,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1087\/revisions\/1088"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=1087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=1087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=1087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}