{"id":928,"date":"2025-02-14T15:22:30","date_gmt":"2025-02-14T15:22:30","guid":{"rendered":"https:\/\/www.bayraklaw.com\/?post_type=portfolio&#038;p=928"},"modified":"2025-02-14T15:28:54","modified_gmt":"2025-02-14T15:28:54","slug":"ticari-defterlerin-elektronik-ortamda-tutulmasina-iliskin-yeni-duzenleme","status":"publish","type":"portfolio","link":"https:\/\/www.bayraklaw.com\/en\/bultenler\/ticari-defterlerin-elektronik-ortamda-tutulmasina-iliskin-yeni-duzenleme\/","title":{"rendered":"Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131na \u0130li\u015fkin Yeni D\u00fczenleme"},"content":{"rendered":"<p><span style=\"font-size: 17px;\"><strong>Giri\u015f<\/strong><\/span><\/p>\n<p><span style=\"font-size: 17px;\">G\u00fcn\u00fcm\u00fcz i\u015f d\u00fcnyas\u0131nda dijitalle\u015fme, \u015firketlerin muhasebe ve belge y\u00f6netim s\u00fcre\u00e7lerini \u00f6nemli \u00f6l\u00e7\u00fcde d\u00f6n\u00fc\u015ft\u00fcrmektedir. Bu kapsamda, 14 \u015eubat 2025 tarihli ve 32813 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan &#8220;\u0130\u015fletmenin Muhasebesiyle \u0130lgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131 Hakk\u0131nda Tebli\u011f&#8221; ile ticari defterlerin elektronik ortamda tutulmas\u0131na y\u00f6nelik \u00f6nemli d\u00fczenlemeler getirilmi\u015ftir. Bu makalede, s\u00f6z konusu Tebli\u011f\u2019in kapsam\u0131, y\u00fck\u00fcml\u00fcl\u00fckleri ve hukuki sonu\u00e7lar\u0131 ele al\u0131nacakt\u0131r.<\/span><\/p>\n<p><span style=\"font-size: 17px;\"><strong>Ama\u00e7<\/strong><\/span><\/p>\n<p><span style=\"font-size: 17px;\">Tebli\u011fin amac\u0131, 13 Ocak 2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 64. maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen ticari defterleri elektronik ortamda tutmakla y\u00fck\u00fcml\u00fc olan ticaret \u015firketlerinin belirlenmesi ve bu defterlerin elektronik ortamda olu\u015fturulmas\u0131, tutulmas\u0131, saklanmas\u0131 ve ibraz\u0131na ili\u015fkin usul ve esaslar\u0131n d\u00fczenlenmesidir. Ayr\u0131ca, elektronik sistemin i\u015fleyi\u015fine y\u00f6nelik kurallar belirlenerek \u015firketlerin dijital d\u00f6n\u00fc\u015f\u00fcm s\u00fcre\u00e7lerine uyumu sa\u011flanmaktad\u0131r.<\/span><\/p>\n<p><span style=\"font-size: 17px;\"><strong>Kapsam<\/strong><\/span><\/p>\n<p><span style=\"font-size: 17px;\">Tebli\u011f, \u015firketlerin a\u015fa\u011f\u0131da belirtilen ticari defterlerini elektronik ortamda tutmalar\u0131na ili\u015fkin d\u00fczenlemeleri i\u00e7ermektedir:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-size: 17px;\">Pay defteri,<\/span><\/li>\n<li><span style=\"font-size: 17px;\">Y\u00f6netim kurulu karar defteri,<\/span><\/li>\n<li><span style=\"font-size: 17px;\">M\u00fcd\u00fcrler kurulu karar defteri,<\/span><\/li>\n<li><span style=\"font-size: 17px;\">Genel kurul toplant\u0131 ve m\u00fczakere defteri. Bu d\u00fczenleme, muhasebe kay\u0131tlar\u0131n\u0131 kapsamamakta olup yaln\u0131zca i\u015fletmenin muhasebesiyle do\u011frudan ilgili olmayan ticari defterleri konu almaktad\u0131r.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 17px;\"><strong>Elektronik Ortamda Defter Tutma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/span><\/p>\n<p><span style=\"font-size: 17px;\">Tebli\u011f uyar\u0131nca, a\u015fa\u011f\u0131daki \u015firketler belirlenen ticari defterleri elektronik ortamda tutmakla y\u00fck\u00fcml\u00fcd\u00fcr:<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-size: 17px;\">1 Ocak 2026 tarihinden itibaren ticaret siciline tescil edilen \u015firketler,<\/span><\/li>\n<li><span style=\"font-size: 17px;\">15 Kas\u0131m 2012 tarihli ve 28468 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Anonim ve Limited \u015eirketlerin Sermayelerini Yeni Asgari Tutarlara Y\u00fckseltmelerine ve Kurulu\u015fu ve Esas S\u00f6zle\u015fme De\u011fi\u015fikli\u011fi \u0130zne Tabi Anonim \u015eirketlerin Belirlenmesine \u0130li\u015fkin Tebli\u011f\u2019in 5. maddesinin birinci f\u0131kras\u0131nda say\u0131lan anonim \u015firketler.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 17px;\">Bu kategoriler d\u0131\u015f\u0131nda kalan \u015firketler ise ihtiyari olarak defterlerini elektronik ortamda tutabilirler. Ancak, elektronik ortamda defter tutmaya ba\u015flayan \u015firketler, herhangi bir nedenle tekrar fiziki defter tutma uygulamas\u0131na d\u00f6nemezler. Ayr\u0131ca, elektronik ortamda tutulan defterler, kanunen ge\u00e7erli say\u0131lan resmi defterler olup bunlar i\u00e7in a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onay\u0131 aranmaz.<\/span><\/p>\n<p><span style=\"font-size: 17px;\"><strong>Sistemin \u0130\u015fleyi\u015fi ve Kullan\u0131c\u0131 Tan\u0131mlamalar\u0131<\/strong><\/span><\/p>\n<p><span style=\"font-size: 17px;\">Tebli\u011f kapsam\u0131nda elektronik defter sistemine dahil olacak \u015firketler, Merkezi Sicil Kay\u0131t Sistemi\u2019ne (MERS\u0130S) kay\u0131tl\u0131 olmak zorundad\u0131r. Kullan\u0131c\u0131lar, sistemde tan\u0131mland\u0131ktan sonra i\u015flemlerini elektronik ortamda ger\u00e7ekle\u015ftirebileceklerdir.<\/span><\/p>\n<ul data-spread=\"false\">\n<li><span style=\"font-size: 17px;\">E\u011fer form fiziki ortamda olu\u015fturulmu\u015fsa, \u015firketin kurulu\u015funu tescil edecek ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fcne kurulu\u015f belgeleri aras\u0131nda sunulmal\u0131d\u0131r.<\/span><\/li>\n<li><span style=\"font-size: 17px;\">Sistemde kay\u0131tl\u0131 kullan\u0131c\u0131 bilgileri de\u011fi\u015ftirildi\u011finde, bu de\u011fi\u015fiklikler noter veya ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fc arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilebilece\u011fi gibi, Bakanl\u0131k taraf\u0131ndan belirlenen usul ve esaslar \u00e7er\u00e7evesinde elektronik ortamda da yap\u0131labilir.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 17px;\"><strong>Hukuki Sorumluluk<\/strong><\/span><\/p>\n<p><span style=\"font-size: 17px;\">Elektronik ortamda tutulan defterlerde yap\u0131lan kay\u0131tlar\u0131n do\u011frulu\u011fundan \u015firketin y\u00f6netim organ\u0131 \u00fcyeleri ve y\u00f6neticileri sorumlu olacakt\u0131r. Defterlerde olu\u015fabilecek eksiklikler veya hatalar nedeniyle ortaya \u00e7\u0131kabilecek zararlarda, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu\u2019nun 553. maddesi h\u00fck\u00fcmleri uygulanacakt\u0131r. Bu madde uyar\u0131nca, \u015firket y\u00f6neticileri ve y\u00f6netim kurulu \u00fcyeleri, \u015firketin hukuki ve mali y\u00fck\u00fcml\u00fcl\u00fcklerine uygun hareket etmekle m\u00fckelleftir.<\/span><\/p>\n<p><span style=\"font-size: 17px;\"><strong>Ge\u00e7i\u015f S\u00fcreci ve Y\u00fcr\u00fcrl\u00fck Tarihi<\/strong><\/span><\/p>\n<p><span style=\"font-size: 17px;\">Tebli\u011f, \u015firketlerin elektronik defter sistemine uyum sa\u011flamalar\u0131 i\u00e7in bir ge\u00e7i\u015f s\u00fcreci \u00f6ng\u00f6rmektedir. Elektronik genel kurul ve y\u00f6netim kurulu sistemleriyle entegrasyon tamamlanana kadar, 6102 say\u0131l\u0131 Kanun\u2019un 1527. maddesi \u00e7er\u00e7evesinde al\u0131nan kararlar, kullan\u0131c\u0131lar taraf\u0131ndan sisteme manuel olarak aktar\u0131lacakt\u0131r. Bu s\u00fcre\u00e7 tamamland\u0131\u011f\u0131nda, sistem tamamen otomatik hale gelecek ve t\u00fcm i\u015flemler dijital ortamda ger\u00e7ekle\u015ftirilecektir.<\/span><\/p>\n<p><span style=\"font-size: 17px;\">Tebli\u011f, 1 Temmuz 2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek olup, belirtilen tarihten itibaren t\u00fcm \u015firketlerin Tebli\u011f\u2019de \u00f6ng\u00f6r\u00fclen d\u00fczenlemelere uygun hareket etmesi gerekmektedir.<\/span><\/p>\n<p><span style=\"font-size: 17px;\"><strong>Conclusion<\/strong><\/span><\/p>\n<p><span style=\"font-size: 17px;\">Elektronik ortamda ticari defter tutulmas\u0131na ili\u015fkin bu yeni d\u00fczenleme, ticaret \u015firketlerinin dijitalle\u015fme s\u00fcrecine uyum sa\u011flamalar\u0131n\u0131 te\u015fvik eden \u00f6nemli bir ad\u0131md\u0131r. Elektronik sistemin sa\u011flad\u0131\u011f\u0131 kolayl\u0131klar sayesinde, defter kay\u0131tlar\u0131n\u0131n daha g\u00fcvenilir, h\u0131zl\u0131 ve denetlenebilir hale gelmesi hedeflenmektedir. \u015eirketlerin, Tebli\u011f\u2019in y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi 1 Temmuz 2025 tarihine kadar gerekli haz\u0131rl\u0131klar\u0131 tamamlamalar\u0131 ve sistemle ilgili gereklilikleri yerine getirmeleri b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Giri\u015f G\u00fcn\u00fcm\u00fcz i\u015f d\u00fcnyas\u0131nda dijitalle\u015fme, \u015firketlerin muhasebe ve belge y\u00f6netim s\u00fcre\u00e7lerini \u00f6nemli \u00f6l\u00e7\u00fcde d\u00f6n\u00fc\u015ft\u00fcrmektedir. Bu kapsamda, 14 \u015eubat 2025 tarihli ve 32813 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan &#8220;\u0130\u015fletmenin Muhasebesiyle \u0130lgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131 Hakk\u0131nda Tebli\u011f&#8221; ile ticari defterlerin elektronik ortamda tutulmas\u0131na y\u00f6nelik \u00f6nemli d\u00fczenlemeler getirilmi\u015ftir. Bu makalede, s\u00f6z &#8230; <a class=\"cz_readmore cz_readmore_no_icon\" href=\"https:\/\/www.bayraklaw.com\/en\/bultenler\/ticari-defterlerin-elektronik-ortamda-tutulmasina-iliskin-yeni-duzenleme\/\"><span>Read More<\/span><\/a><\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"portfolio_cat":[],"portfolio_tags":[],"class_list":["post-928","portfolio","type-portfolio","status-publish","format-standard","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131na \u0130li\u015fkin Yeni D\u00fczenleme - Bayrak Hukuk B\u00fcrosu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bayraklaw.com\/en\/bultenler\/ticari-defterlerin-elektronik-ortamda-tutulmasina-iliskin-yeni-duzenleme\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131na \u0130li\u015fkin Yeni D\u00fczenleme - Bayrak Hukuk B\u00fcrosu\" \/>\n<meta property=\"og:description\" content=\"Giri\u015f G\u00fcn\u00fcm\u00fcz i\u015f d\u00fcnyas\u0131nda dijitalle\u015fme, \u015firketlerin muhasebe ve belge y\u00f6netim s\u00fcre\u00e7lerini \u00f6nemli \u00f6l\u00e7\u00fcde d\u00f6n\u00fc\u015ft\u00fcrmektedir. 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Bu kapsamda, 14 \u015eubat 2025 tarihli ve 32813 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan &#8220;\u0130\u015fletmenin Muhasebesiyle \u0130lgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131 Hakk\u0131nda Tebli\u011f&#8221; ile ticari defterlerin elektronik ortamda tutulmas\u0131na y\u00f6nelik \u00f6nemli d\u00fczenlemeler getirilmi\u015ftir. Bu makalede, s\u00f6z ... 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