Turkey: Ticari Defterlerin Açılış ve Kapanış Tasdiklerine İlişkin Hatırlatma

Last Updated: 18 May 2018
Article by Evrim Uygur Yamaner

Tüzel kişilerin ve gerçek kişi tacirlerin dikkat etmeleri gereken usul ve esasların bir kısmı vergi kanunları ile belirlenmişken, bir kısmı ise 6102 sayılı Türk Ticaret Kanunu ("TTK") hükümleri ile belirlenmiştir.

Türk Ticaret Kanunu'nun "defter tutma yükümlülüğü" başlıklı 64'üncü maddesi uyarınca üçüncü ve dördüncü fıkraları uyarınca fiziki ortamda tutulan;

  • Yevmiye defteri,
  • Defteri kebir,
  • Envanter defteri,
  • Pay defteri,
  • Yönetim kurulu karar defteri,
  • Genel kurul toplantı ve müzakere defterinin

açılış onayları, kuruluş sırasında ve kullanılmaya başlanmadan önce noter tarafından yapılacaktır. Bu defterlerin izleyen faaliyet dönemlerindeki açılış onayları, defterlerin kullanılacağı faaliyet döneminin ilk ayından önceki ayın sonuna kadar (hesap dönemi takvim yılı olanlarda Aralık ayı içinde) notere yaptırılacaktır.

Ayrıca pay defteri ile genel kurul toplantı ve müzakere defteri, yeterli yaprakları bulunmak kaydıyla izleyen faaliyet dönemlerinde de açılış onayı yaptırılmaksızın kullanılmaya devam edilebilecektir.

Yevmiye defterinin kapanış onayı, izleyen faaliyet döneminin altıncı ayının sonuna kadar (hesap dönemi takvim yılı olanlarda Haziran ayı sonuna kadar), Yönetim kurulu karar defterinin kapanış onayı ise izleyen faaliyet döneminin birinci ayının sonuna kadar (hesap dönemi takvim yılı olanlarda Ocak ayı sonuna kadar) notere yaptırılabilecektir.

Türk Ticaret Kanunu'nda kapanış tasdikleri sadece yevmiye defteri ve yönetim kurulu karar defteri ile sınırlandırılmış olup, envanter defteri için bu şekilde bir zorunluluk yer almamaktadır.

Bu temelde de yevmiye defterinin kapanış onayı zamanının geliyor olması sebebiyle hatırlatma yapmak ve bu temelde gerekli izahatları iletmek isteriz. 6102 sayılı Türk Ticaret Kanunu hükümlerine göre yevmiye defteri ticari defter olarak belirtilmiş olup aynı kanunun 64/3 maddesinde yevmiye defterlerinin kapanış onaylarının ne zaman yapılacağı belirtilmiştir. Buna göre yevmiye defterinin kapanış onayının, izleyen faaliyet döneminin altıncı ayının sonuna kadar, noter aracılığı ile yaptırılması gerekmektedir. Yani faaliyet dönemi takvim yılı olan gerçek ve tüzel kişilerin 2017 yılına ait yevmiye defterinin kapanış tasdikini en geç 2018 Haziran ayı sonuna kadar notere yaptırması gerekmektedir. Özel hesap dönemine tabi olan işletmelerin ise, mali yılı takip eden 6. ayın sonuna kadar yevmiye defterinin kapanış tasdikini notere yaptırması gerekmektedir.

Söz konusu yasal düzenleme fiziki ortamda defter tutan mükellef için geçerli olup Elektronik Defter tutan gerçek ve tüzel kişiler için ise (ilgili yasal düzenleme gereği) hesap döneminin son ayının beratının alınması ile kapanış tasdiki yapılmış sayılmaktadır.

Elektronik ortamda tutulan defterler açısından açılış ve kapanış onayları aranmayacaktır; ancak hesap dönemi veya takvim yılı içerisinde elektronik defter tutmaya başlayanlar, başladıkları tarihi izleyen bir aylık süre içerisinde eski defterlerine kapanış tasdiki yaptıracaklardır.

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