{"id":987705,"date":"2022-12-06T11:33:55","date_gmt":"2022-12-06T11:33:55","guid":{"rendered":"http:\/\/ndgdenetim.com\/?p=987705"},"modified":"2022-12-23T07:04:57","modified_gmt":"2022-12-23T07:04:57","slug":"2023-yilinda-tutulacak-ticari-defter-ve-tasdik-zamanlari-ile-e-defter-zorunlulugu-hakkinda","status":"publish","type":"post","link":"http:\/\/ndgdenetim.com\/index.php\/2022\/12\/06\/2023-yilinda-tutulacak-ticari-defter-ve-tasdik-zamanlari-ile-e-defter-zorunlulugu-hakkinda\/","title":{"rendered":"2023 Y\u0131l\u0131nda Tutulacak Ticari Defter ve Tasdik Zamanlar\u0131 \u0130le E-Defter Zorunlulu\u011fu Hakk\u0131nda"},"content":{"rendered":"
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2023 YILINDA TUTULACAK T\u0130CAR\u0130 DEFTERLER VE TASD\u0130K ZAMANLARI<\/strong><\/p>\n

 <\/p>\nDefter tutma ve tasdikleri konusunda G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 ile Maliye Bakanl\u0131\u011f\u0131nca 19\/12\/2012 Tarih ve 28502 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan T\u0130CAR\u0130 DEFTERLERE \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e, VUK ve TTK h\u00fck\u00fcmlerine g\u00f6re tutulacak defterlerin a\u00e7\u0131l\u0131\u015f \/ kapan\u0131\u015f onay\u0131 hakk\u0131nda, Defter beyan sisteminden ve e-defter sisteminden tutulacak defterler konusundaki bilgiler a\u015fa\u011f\u0131da belirtilmi\u015ftir.\nA-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 M\u00dcKELLEF\u0130YETE G\u00d6RE TASD\u0130K ETT\u0130R\u0130LECEK DEFTERLER\n<\/strong>\n\u00a0<\/strong>\nI-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 GEL\u0130R VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130 TARAFINDAN TASD\u0130K ETT\u0130R\u0130LECEK DEFTERLER\n<\/strong>\n\u00a0<\/strong>\n1)-Bilan\u00e7o Esas\u0131na G\u00f6re Tutulacak Defterler (Ger\u00e7ek Ki\u015filer);\n<\/strong>\na)-<\/strong>Yevmiye Defteri\nb)-<\/strong>Defteri Kebir\nc)-<\/strong>Envanter Defteri\n2)-Kollektif ve Komandit \u015eirketler<\/strong>\na)-<\/strong>Yevmiye Defteri\nb)-<\/strong>Defteri Kebir\nc)-<\/strong>Envanter Defteri\nd)-<\/strong>Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri (Ticari Defter Tebli\u011fi Madde -5\/2)\n3)-\u0130\u015fletme Esas\u0131na G\u00f6re Tutulacak Defter;<\/strong>\n13\/12\/2017 Tarihli Resmi gazetede yay\u0131mlanan VUK 486 Seri numaral\u0131 Genel tebli\u011fine g\u00f6re; \u0130\u015fletme Defteri G\u0130B Web sayfas\u0131 \u00fczerinden. “Defter-Beyan Sistemin” de Elektronik ortamda tutulacakt\u0131r.\n4)-Serbest Meslek Erbab\u0131n\u0131n Tutaca\u011f\u0131 Defter;<\/strong>\n13\/12\/2017 Tarihli Resmi Gazete’de yay\u0131mlanan VUK 486 Seri numaral\u0131 Genel tebli\u011fine g\u00f6re; Serbest Meslek Kazan\u00e7 Defteri G\u0130B Web sayfas\u0131 \u00fczerinden. “Defter-Beyan Sistemin” de Elektronik ortamda tutulacakt\u0131r.\n5) Ger\u00e7ek Usule Tabi \u00c7ift\u00e7ilerin Tutaca\u011f\u0131 Defterler:<\/strong>\n\u00c7ift\u00e7i \u0130\u015fletme Defteri: Zirai i\u015fletme hesab\u0131 esas\u0131na g\u00f6re kazanc\u0131 ger\u00e7ek usulde tespit olunanlar\u0131n (\u00e7ift\u00e7iler) tutmu\u015f olduklar\u0131 defterdir.\n13\/12\/2017 Tarihli Resmi gazetede yay\u0131mlanan VUK 486 Seri numaral\u0131 Genel tebli\u011fine g\u00f6re; \u00c7ift\u00e7i \u0130\u015fletme Defteri G\u0130B Web sayfas\u0131 \u00fczerinden. “Defter-Beyan Sistemi”n de Elektronik ortamda tutulacakt\u0131r.\n\u00c7ift\u00e7iler, diledikleri takdirde \u00c7ift\u00e7i \u0130\u015fletme Defteri yerine B\u0130LAN\u00c7O esas\u0131na g\u00f6re de defter tutabilirler. (GVK Md.59)\nII-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DEFTER BEYAN S\u0130STEM\u0130NDE TUTULAN DEFTERLER \u0130\u00c7\u0130N \u0130LK M\u00dcRACAAT, A\u00c7ILI\u015e VE KAPANI\u015e \u0130\u015eLEMLER\u0130<\/strong>\n

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  1. DEFTER BEYAN S\u0130S\u0130TEM\u0130NE M\u00dcRACAT :<\/strong>\u00a0Defter-Beyan Sistemini \u0130LK DEFA kullanmaya ba\u015flayacak olan m\u00fckellefler takvim y\u0131l\u0131ndan \u00f6nceki ay\u0131n son g\u00fcn\u00fcne (31\/Aral\u0131k) kadar (bu g\u00fcn dahil) www.defterbeyan.gov.tr adresi \u00fczerinden veya gelir vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairesi arac\u0131l\u0131\u011f\u0131yla ba\u015fvuru yapmalar\u0131 gerekmektedir.<\/li>\n<\/ol>\n2.<\/strong>\u0130lk defa veya yeniden i\u015fe ba\u015flama ile s\u0131n\u0131f de\u011fi\u015ftirme hallerinde kullanmaya ba\u015flamadan \u00f6nce, izleyen faaliyet d\u00f6nemlerindeki a\u00e7\u0131l\u0131\u015f onaylar\u0131 ise defterlerin kullan\u0131laca\u011f\u0131 faaliyet d\u00f6neminin ilk g\u00fcn\u00fcnde G\u0130B taraf\u0131ndan elektronik olarak yap\u0131l\u0131r. A\u00e7\u0131l\u0131\u015f onay\u0131 Vergi Usul Kanun’da \u00f6ng\u00f6r\u00fclen tasdik h\u00fckm\u00fcndedir.\n
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    1. Defter-Beyan Sistemi \u00fczerinden tutulan defterler, Vergi Usul Kanun’u kapsam\u0131nda ge\u00e7erli kanuni defter olarak kabul edilecektir.<\/li>\n<\/ol>\n
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      1. Defter-Beyan Sistemi kullanmakla y\u00fck\u00fcml\u00fc olan m\u00fckelleflerden defter tutmak zorunda olanlar\u0131n k\u00e2\u011f\u0131t ortam\u0131nda tuttuklar\u0131 defterlerin hukuki ge\u00e7erlili\u011fi bulunmamaktad\u0131r.<\/li>\n<\/ol>\n
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        1. 5<\/strong>. Defterlere ait olduklar\u0131 takvim y\u0131l\u0131n\u0131n son ay\u0131n\u0131 takip eden d\u00f6rd\u00fcnc\u00fc ay\u0131n sonuna kadar G\u0130B taraf\u0131ndan elektronik ortamda kapan\u0131\u015f onay\u0131 yap\u0131l\u0131r.<\/li>\n<\/ol>\nIII-\u00a0\u00a0\u00a0\u00a0\u00a0 KURUMLAR VERG\u0130S\u0130 M\u00dcKELLEFLER\u0130 TARAFINDAN TASD\u0130K ETT\u0130R\u0130LECEK DEFTERLER\n<\/strong>\n\u00a0<\/strong>\n1)- ANON\u0130M \u015e\u0130RKETLER<\/strong>\na) –<\/strong>Yevmiye Defteri
          \nb) –<\/strong>Defteri Kebir\nc)-<\/strong>\u00a0Envanter Defteri
          \nd) –<\/strong>Damga Vergisi Defteri\ne)-<\/strong>\u00a0Y\u00f6netim Kurulu Karar Defteri
          \nf) –<\/strong>Pay Defteri
          \ng)<\/strong>\u00a0–<\/strong>Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri\n
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          • Mevcut durumda kullan\u0131lmakta olan, pay defteri ile genel kurul toplant\u0131 ve m\u00fczakere defteri yeterli yapraklar\u0131 bulunmak kayd\u0131yla ve bu Tebli\u011fde belirtilen bilgilerden eksik olanlar\u0131n yaz\u0131lmas\u0131 suretiyle a\u00e7\u0131l\u0131\u015f onay\u0131 yap\u0131lmaks\u0131z\u0131n kullan\u0131lmaya devam edilebilir. (Ticari defter tebli\u011fi Ge\u00e7ici Madde -3\/1)<\/li>\n<\/ul>\n2)-L\u0130M\u0130TED \u015e\u0130RKETLER\n<\/strong>\na)<\/strong>\u00a0Yevmiye Defteri
            \nb)<\/strong>\u00a0Defteri Kebir
            \nc)<\/strong>\u00a0Envanter Defteri
            \nd)<\/strong>\u00a0Pay Defteri
            \ne)<\/strong>\u00a0Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri\n
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            • Limited \u015firketlerde halen kullan\u0131lmakta olan ortaklar kurulu karar defterlerinde yeterli yapraklar\u0131 bulunmak kayd\u0131yla, genel kurul toplant\u0131 ve m\u00fczakere defteri olarak kullan\u0131lmaya devam olunabilir. (Ticari Defter Tebli\u011fi Ge\u00e7ici Madde -3\/2)<\/li>\n<\/ul>\n
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              • Mevcut durumda kullan\u0131lmakta olan, pay defteri ile genel kurul toplant\u0131 ve m\u00fczakere defteri yeterli yapraklar\u0131 bulunmak kayd\u0131yla ve bu Tebli\u011fde belirtilen bilgilerden eksik olanlar\u0131n yaz\u0131lmas\u0131 suretiyle a\u00e7\u0131l\u0131\u015f onay\u0131 yap\u0131lmaks\u0131z\u0131n kullan\u0131lmaya devam edilebilir. (Ticari defter tebli\u011fi Ge\u00e7ici Madde -3\/1)<\/li>\n<\/ul>\nL\u0130M\u0130TED \u015e\u0130RKET M\u00dcD\u00dcRLER KURULU DEFTER\u0130 HAKKINDA A\u00c7IKLAMA<\/strong>\n(Bu defterin tutulmas\u0131 zorunlu de\u011fildir.) Bu defteri tutmak istemeyenler; Limited \u015firkette ald\u0131klar\u0131 kararlar\u0131 genel kurul toplant\u0131 ve m\u00fczakere defterine kaydetmek zorundad\u0131rlar. Limited \u015firketlerde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulunun \u015firket y\u00f6netimi ile ilgili olarak ald\u0131\u011f\u0131 kararlar genel kurul toplant\u0131 ve m\u00fczakere defterine kaydedilebilece\u011fi gibi ayr\u0131 bir m\u00fcd\u00fcrler kurulu karar defteri de tutulabilir.\nM\u00fcd\u00fcrler kurulu karar defterinin tutulmas\u0131 halinde a\u00e7\u0131l\u0131\u015f ve kapan\u0131\u015f onaylar\u0131 dahil olmak \u00fczere y\u00f6netim kurulu karar defterine ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r. Kararlar\u0131n genel kurul toplant\u0131 ve m\u00fczakere defterine kaydedilmesi halinde Ticari Defterler Tebli\u011finin 10 uncu maddesinin ikinci f\u0131kras\u0131nda belirtilen hususlar\u0131n yaz\u0131lmas\u0131 zorunludur. Ayr\u0131 bir m\u00fcd\u00fcrler kurulu karar defteri tutulmas\u0131 halinde m\u00fcd\u00fcr veya m\u00fcd\u00fcrler kurulu kararlar\u0131 genel kurul toplant\u0131 ve m\u00fczakere defterine kaydedilemez.\n3)- KOOPERAT\u0130FLER\u0130N TUTACA\u011eI DEFTERLER<\/strong>\n1163 say\u0131l\u0131 Kooperatifler Kanunu’na g\u00f6re kurulan kooperatifler ile bunlar\u0131n \u00fcst kurulu\u015flar\u0131 a\u015fa\u011f\u0131daki defterleri tutacakt\u0131r.\na)<\/strong>\u00a0Yevmiye Defteri
                \nb<\/strong>) Defteri Kebir
                \nc)<\/strong>\u00a0Envanter Defteri
                \nd)<\/strong>\u00a0Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri
                \ne)<\/strong>\u00a0Y\u00f6netim Kurulu Karar Defteri
                \nf)<\/strong>\u00a0Pay Defteri\n4)- DERNEK VE VAKIFLARIN \u0130KT\u0130SAD\u0130 \u0130\u015eLETMELER\u0130N\u0130N TUTACA\u011eI DEFTERLER\n<\/strong>\na)<\/strong>\u00a0Yevmiye Defteri
                \nb)<\/strong>\u00a0Defteri Kebir
                \nc)<\/strong>\u00a0Envanter Defteri\n5- D\u0130\u011eER DEFTERLER<\/strong>\n(Yukar\u0131da say\u0131lanlar d\u0131\u015f\u0131nda ihtiya\u00e7 halinde tutulmas\u0131 gereken defterler) \u0130malat defteri, Kombine imalatta imalat defteri, Bitim i\u015fleri defteri, Yabanc\u0131 nakliyat kurumlar\u0131n\u0131n has\u0131lat defteri, Ambar defteri.\nAnonim \u015firketler ile Damga Vergisi\u00a0S\u00dcREKL\u0130<\/strong>\u00a0m\u00fckellefiyetti olanlar\u00a0DAMGA VERG\u0130S\u0130 DEFTER\u0130<\/strong>\u00a0tasdik ettirmeleri gerekmektedir.\nB-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DEFTERLER\u0130N TASD\u0130K ZAMANI\n<\/strong>\nGerek VUK Md.221 gerekse TTK Md.64 h\u00fck\u00fcmlerine g\u00f6re:\n
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                1. \u00d6teden beri i\u015fe devam etmekte olanlar defterin kullan\u0131laca\u011f\u0131 y\u0131ldan \u00f6nce gelen son ayda (Normal hesap d\u00f6nemleri i\u00e7in\u00a0ARALIK AYI SONUNA KADAR<\/strong>\u00a0);<\/li>\n<\/ol>\n
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                  1. Hesap d\u00f6nemleri Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan tespit edilenler, defterin kullan\u0131laca\u011f\u0131 hesap d\u00f6neminden \u00f6nce gelen\u00a0son ayda;<\/strong><\/li>\n<\/ol>\n
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                    1. Yeniden i\u015fe ba\u015flayanlar, s\u0131n\u0131f de\u011fi\u015ftirenler ve yeni bir m\u00fckellefiyete girenler i\u015fe ba\u015flama, s\u0131n\u0131f de\u011fi\u015ftirme ve yeni\u00a0m\u00fckellefiyete girme tarihinden \u00f6nce;<\/strong>\u00a0vergi muafiyeti kalkanlar, muafl\u0131ktan \u00e7\u0131kma tarihinden ba\u015flayarak\u00a0on g\u00fcn i\u00e7inde;<\/strong><\/li>\n<\/ol>\n
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                      1. Tasdike tabi defterlerin dolmas\u0131 dolay\u0131s\u0131yla veya sair sebeplerle y\u0131l i\u00e7inde yeni defter kullanmaya mecbur olanlar bunlar\u0131 kullanmaya ba\u015flamadan \u00f6nce.<\/li>\n<\/ol>\n
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                        1. Anonim \u015eirketler, Limited \u015eirketler, Sermayesi Paylara B\u00f6l\u00fcnm\u00fc\u015f Komandit \u015eirketler ve Kooperatiflerin\u00a0\u0130lk kurulu\u015funda<\/strong>\u00a0kullanmak zorunda olduklar\u0131 defterlerinin tamam\u0131 ticaret sicilinde onaylat\u0131lacakt\u0131r.<\/strong><\/li>\n<\/ol>\nC-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TASD\u0130K YEN\u0130LEME ( ARA TASD\u0130K ) (VUK MD. 222 ve T\u0130CAR\u0130 DEFTER TEBL\u0130\u011e\u0130 MADDE 17-18)<\/strong>\nDefterlerini ertesi y\u0131lda da kullanmak isteyenler Ocak ay\u0131, hesap d\u00f6nemleri Maliye Bakanl\u0131\u011f\u0131nca tespit edilenler bu d\u00f6nemin ilk ay\u0131 i\u00e7inde tasdiki yeniletmeye mecburdurlar.\nAra Tasdik (Tasdik Yenileme) Yap\u0131labilecek Defterler\n1-<\/strong>\u00a0Yevmiye defteri, ( Ara tasdik yap\u0131lmadan \u00f6nce, kapan\u0131\u015f onay\u0131 yapt\u0131r\u0131lmas\u0131 gerekir.)\n2-<\/strong>\u00a0Defteri kebir,\n3-<\/strong>\u00a0Envanter defteri\n4-<\/strong>\u00a0A.\u015e Y\u00f6netim Kurulu Karar Defteri, ( Ara tasdik yap\u0131lmadan \u00f6nce, kapan\u0131\u015f onay\u0131 yapt\u0131r\u0131lmas\u0131 gerekir.)\n5 –<\/strong>Kullan\u0131lmas\u0131 halinde Damga Vergisi Defteri\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00c7- KAPANI\u015e ONAYI (TASD\u0130K\u0130) YAPILACAK DEFTERLER (TTK MD 64\/ 3, 5)<\/strong>\n1)-<\/strong>Anonim \u015eirket Y\u00f6netim Kurulu\u00a0KARAR DEFTER\u0130<\/strong>, (\u0130zleyen faaliyet d\u00f6neminin birinci ay\u0131n\u0131n sonuna kadar normal hesap d\u00f6nemleri i\u00e7in\u00a0OCAK AYI<\/strong>\u00a0Sonu)\n2)-YEVM\u0130YE DEFTER\u0130<\/strong>, (\u0130zleyen faaliyet d\u00f6neminin alt\u0131nc\u0131 ay\u0131n\u0131n sonuna kadar normal hesap d\u00f6nemleri i\u00e7in\u00a0HAZ\u0130RAN AYI Sonu<\/strong>)\nYukar\u0131daki defterler d\u0131\u015f\u0131ndaki defterlerin KAPANI\u015e TASD\u0130K\u0130 YAPTIRILMAZ.\nD-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 E-DEFTER TUTANLAR; YEVM\u0130YE VE DEFTER\u0130 KEB\u0130R DI\u015eINDAK\u0130 DEFTERLER\u0130 NOTERE TASD\u0130K ETT\u0130RECEKLER<\/strong>\n\u00a0<\/strong>\nE-defter tutan m\u00fckellefler; Yevmiye ve Defteri Kebir defterleri d\u0131\u015f\u0131nda, Tutmak zorunda olduklar\u0131 defterleri ka\u011f\u0131t ortam\u0131nda tasdik ettirmek ve tutmak zorundad\u0131rlar.\n

                          E-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 E-DEFTER’E GE\u00c7\u0130\u015e TAR\u0130HLER\u0130<\/strong><\/p>\n

                          \u00a0<\/strong><\/p>\n

                          2023 YILINDA E-DEFTER KAPSAMINA G\u0130RECEK M\u00dcKELLEFLER<\/strong><\/p>\n

                           <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                          SIRA<\/strong><\/td>\n01.01.2023 TAR\u0130H\u0130NDE e-DEFTER \/ e- FATURA UYGULAMASINA GE\u00c7MEK ZORUNDA OLAN M\u00dcKELLEF GRUPLARI<\/strong><\/td>\ne-FATURAYA GE\u00c7ME S\u00dcRES\u0130<\/strong><\/td>\ne-DEFTERE GE\u00c7ME S\u00dcRES\u0130<\/strong><\/td>\n<\/tr>\n
                          1<\/strong><\/td>\n2021 Y\u0131l\u0131nda Br\u00fct Sat\u0131\u015f Has\u0131lat\u0131<\/strong>\u00a0(Veya Sat\u0131\u015flar\u0131 \u0130le Gayrisafi \u0130\u015f Has\u0131lat\u0131)\u00a0Tutar\u0131 4 Milyon TL Ve \u00dczerinde\u00a0Olan T\u00fcm M\u00fckellefler<\/strong><\/td>\n01.07.2022<\/strong><\/td>\n01.01.2023<\/strong><\/td>\n<\/tr>\n
                          2<\/strong><\/td>\n2022 Y\u0131l\u0131nda Br\u00fct Sat\u0131\u015f Has\u0131lat\u0131<\/strong>\u00a0(Veya Sat\u0131\u015flar\u0131 \u0130le Gayrisafi \u0130\u015f Has\u0131lat\u0131)\u00a0Tutar\u0131 3 Milyon TL Ve \u00dczerinde\u00a0Olan T\u00fcm M\u00fckellefler<\/strong><\/td>\n01.07.2023<\/strong><\/td>\n01.01.2024<\/strong><\/td>\n<\/tr>\n
                          3<\/strong><\/td>\n2022 Y\u0131l\u0131nda<\/strong>\u00a06102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu’nun 397’inci Maddesinin 4’\u00fcnc\u00fc F\u0131kras\u0131 Uyar\u0131nca,\u00a0Ba\u011f\u0131ms\u0131z Denetime Tabi Olma \u015eartlar\u0131n\u0131 Sa\u011flayan M\u00fckellefler<\/strong><\/td>\n\u00a0<\/strong><\/td>\n01.01.2023<\/strong><\/td>\n<\/tr>\n
                          4<\/strong><\/td>\n\u00d6zel T\u00fcketim Vergisi Kanununa ekli (I) say\u0131l\u0131 liste kapsam\u0131ndaki mallar nedeniyle EPDK’dan\u00a02022 y\u0131l\u0131nda lisans alanlar,\u00a0lisans al\u0131m\u0131n\u0131n\u00a0 ger\u00e7ekle\u015ftirildi\u011fi ay\u0131 izleyen 4. ay\u0131n ba\u015f\u0131ndan itibaren, e-fatura uygulamas\u0131na ge\u00e7mek zorunda olduklar\u0131ndan, 01.01.2022 – 31.12.2022 tarihleri aras\u0131nda e-faturaya ge\u00e7en\/ge\u00e7mek zorunda olan m\u00fckellefler<\/strong><\/td>\n2022 Y\u0131l\u0131nda Al\u0131nan Lisans Tarihini \u0130zleyen\u00a0 4. Ay\u0131n Ba\u015f\u0131ndan \u0130tibaren<\/strong><\/td>\n01.01.2023<\/strong><\/td>\n<\/tr>\n
                          5<\/strong><\/td>\n\u00d6zel T\u00fcketim Vergisi Kanununa ekli (III) say\u0131l\u0131 liste kapsam\u0131ndaki mallar\u0131n imal, in\u015fa veya ithalini 2022 ger\u00e7ekle\u015ftirenler,\u00a0imal, in\u015fa veya ithalin ger\u00e7ekle\u015ftirildi\u011fi ay\u0131 izleyen 4. ay\u0131n ba\u015f\u0131ndan itibaren, e-fatura uygulamas\u0131na ge\u00e7mek zorunda olduklar\u0131ndan, bu kapsamda 01.01.2022 – 31.12.2022 tarihleri aras\u0131nda e-faturaya ge\u00e7en\/ge\u00e7mek zorunda olan m\u00fckellefler<\/strong><\/td>\n2022 Y\u0131l\u0131nda Faaliyete Ba\u015flad\u0131klar\u0131 4. Ay\u0131n Ba\u015f\u0131ndan \u0130tibaren<\/strong><\/td>\n01.01.2023<\/strong><\/td>\n<\/tr>\n
                          6<\/strong><\/td>\n2020 veya 2021 Y\u0131lar\u0131nda Br\u00fct Sat\u0131\u015f Has\u0131lat\u0131<\/strong>\u00a0(Veya Sat\u0131\u015flar\u0131 \u0130le Gayrisafi \u0130\u015f Has\u0131lat\u0131)\u00a0Tutar\u0131 1 Milyon TL Ve \u00dczerinde\u00a0Olan Gayrimenkul ve\/veya motorlu ta\u015f\u0131t, in\u015fa, imal, al\u0131m, sat\u0131m veya kiralama i\u015flemlerini yapanlar ile bu i\u015flemlere arac\u0131l\u0131k faaliyetinde bulunan\u00a0m\u00fckellefler<\/strong><\/td>\n01.07.2022<\/strong><\/td>\n01.01.2023<\/strong><\/td>\n<\/tr>\n
                          7<\/strong><\/td>\n2022 veya M\u00fcteakip Hesap D\u00f6nemlerinde Br\u00fct Sat\u0131\u015f Has\u0131lat\u0131<\/strong>\u00a0(Veya Sat\u0131\u015flar\u0131 ile Gayrisafi \u0130\u015f Has\u0131lat\u0131)\u00a0500 Bin TL’yi Ge\u00e7en Gayrimenkul ve\/veya Motorlu Ta\u015f\u0131t, \u0130n\u015fa, \u0130mal, Al\u0131m, Sat\u0131m veya Kiralama \u0130\u015flemlerini Yapanlar \u0130le Bu \u0130\u015flemlere Arac\u0131l\u0131k Faaliyetinde Bulunan\u00a0M\u00fckellefler (2022 Y\u0131l\u0131nda Ge\u00e7ecekler \u0130\u00e7in Esas Al\u0131nacak S\u00fcre)<\/strong><\/td>\n01.07.2023<\/strong><\/td>\n01.01.2024<\/strong><\/td>\n<\/tr>\n
                          8<\/strong><\/td>\nK\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 \u0130le Belediyelerden\u00a0Yat\u0131r\u0131m ve\/veya \u0130\u015fletme Belgesi Almak Suretiyle Konaklama Hizmeti Vermekte Olan Mevcut Otel\u00a0\u0130\u015fletmeleri<\/strong><\/td>\n01.07.2022<\/strong><\/td>\n01.01.2023<\/strong><\/td>\n<\/tr>\n
                          9<\/strong><\/td>\nK\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 \u0130le Belediyelerden\u00a0Yat\u0131r\u0131m ve\/veya \u0130\u015fletme Belgesi Almak Suretiyle Konaklama Hizmeti Vermek \u00dczere Yeni Faaliyete Ba\u015flayacak Ola Otel\u00a0\u0130\u015fletmeleri<\/strong><\/td>\nFaaliyete Ba\u015flad\u0131klar\u0131 Ay\u0131 \u0130zleyen 4. Ay\u0131n Ba\u015f\u0131ndan \u0130tibaren<\/strong><\/td>\nE-Faturaya Ge\u00e7ilen Y\u0131l\u0131 Takip Eden Y\u0131l\u0131n Ba\u015f\u0131ndan \u0130tibaren<\/strong><\/td>\n<\/tr>\n
                          10<\/strong><\/td>\n2022 Y\u0131l\u0131 i\u00e7inde 11\/3\/2010 tarihli ve 5957\u00a0say\u0131l\u0131 Sebze ve Meyveler ile Yeterli Arz ve Talep Derinli\u011fi Bulunan Di\u011fer Mallar\u0131n Ticaretinin D\u00fczenlenmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re komisyoncu veya t\u00fcccar olarak sebze ve meyve ticaretiyle i\u015ftigal etmek faaliyete ba\u015flayan m\u00fckellefler, i\u015fe ba\u015flama tarihinden itibaren 3 ay i\u00e7inde ba\u015fvurular\u0131n\u0131 ve fiili ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131n\u0131 tamamlayarak e-fatura uygulamas\u0131na ge\u00e7mek zorunda olduklar\u0131ndan, 01.01.2022 – 31.12.2022 tarihleri aras\u0131nda e-faturaya ge\u00e7en\/ge\u00e7mek zorunda olan m\u00fckellefler<\/strong><\/td>\n2022 Y\u0131l\u0131nda \u0130\u015fe Ba\u015flama Tarihinden \u0130tibaren 3 Ay \u0130\u00e7inde<\/strong><\/td>\n01.01.2023<\/strong><\/td>\n<\/tr>\n
                          11<\/strong><\/td>\n\u0130nternet \u00fczerinden 2020 veya 2021 Y\u0131llar\u0131nda\u00a0 1 milyon TL ve \u00fczeri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) olanlar.<\/strong>\u00a0(Mal veya hizmetlerin al\u0131nmas\u0131, sat\u0131lmas\u0131, kiralanmas\u0131 veya da\u011f\u0131t\u0131m\u0131 i\u015flemlerinin ger\u00e7ekle\u015ftirilmesine arac\u0131l\u0131k etmek \u00fczere internet ortam\u0131nda ba\u015fkalar\u0131na ait iktisadi ve ticari faaliyetlerin yap\u0131lmas\u0131na elektronik ticaret ortam\u0131n\u0131 sa\u011flayan ger\u00e7ek ya da t\u00fczel ki\u015fi arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, internet ortam\u0131nda ger\u00e7ek ve t\u00fczel ki\u015filere ait gayrimenkul, motorlu ara\u00e7 vas\u0131talar\u0131n\u0131n sat\u0131lmas\u0131na veya kiralanmas\u0131na ili\u015fkin ilanlar\u0131 yay\u0131nlayan internet sitelerinin sahipleri veya i\u015fleticileri ile internet ortam\u0131nda reklamlar\u0131n yay\u0131nlanmas\u0131na arac\u0131l\u0131k faaliyetinde bulunan internet reklamc\u0131l\u0131\u011f\u0131 hizmet arac\u0131lar\u0131 ile kendilerine veya arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131na ait internet sitelerinde veya di\u011fer her t\u00fcrl\u00fc elektronik ortamda mal veya hizmet sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftiren m\u00fckellefler.)<\/td>\n01.07.2022<\/strong><\/td>\n01.01.2023<\/strong><\/td>\n<\/tr>\n
                          12<\/strong><\/td>\n\u0130nternet \u00dczerinden 2022 Y\u0131l\u0131nda\u00a0\u00a0 500 Bin TL ve \u00fczeri br\u00fct sat\u0131\u015f has\u0131lat\u0131 (veya sat\u0131\u015flar\u0131 ile gayrisafi i\u015f has\u0131lat\u0131) olanlar.\u00a0<\/strong>\u00a0(Mal veya hizmetlerin al\u0131nmas\u0131, sat\u0131lmas\u0131, kiralanmas\u0131 veya da\u011f\u0131t\u0131m\u0131 i\u015flemlerinin ger\u00e7ekle\u015ftirilmesine arac\u0131l\u0131k etmek \u00fczere internet ortam\u0131nda ba\u015fkalar\u0131na ait iktisadi ve ticari faaliyetlerin yap\u0131lmas\u0131na elektronik ticaret ortam\u0131n\u0131 sa\u011flayan ger\u00e7ek ya da t\u00fczel ki\u015fi arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131, internet ortam\u0131nda ger\u00e7ek ve t\u00fczel ki\u015filere ait gayrimenkul, motorlu ara\u00e7 vas\u0131talar\u0131n\u0131n sat\u0131lmas\u0131na veya kiralanmas\u0131na ili\u015fkin ilanlar\u0131 yay\u0131nlayan internet sitelerinin sahipleri veya i\u015fleticileri ile internet ortam\u0131nda reklamlar\u0131n yay\u0131nlanmas\u0131na arac\u0131l\u0131k faaliyetinde bulunan internet reklamc\u0131l\u0131\u011f\u0131 hizmet arac\u0131lar\u0131 ile kendilerine veya arac\u0131 hizmet sa\u011flay\u0131c\u0131lar\u0131na ait internet sitelerinde veya di\u011fer her t\u00fcrl\u00fc elektronik ortamda mal veya hizmet sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftiren m\u00fckellefler.)<\/td>\n01.07.2023<\/strong><\/td>\n01.01.2024<\/strong><\/td>\n<\/tr>\n
                          13<\/strong><\/td>\n2020 Y\u0131l\u0131nda Sosyal G\u00fcvenlik Kurumu (SGK) ile s\u00f6zle\u015fme imzalayan sa\u011fl\u0131k hizmeti sa\u011flay\u0131c\u0131lar\u0131 ile medikal malzeme ve ila\u00e7, etken madde temin eden t\u00fcm m\u00fckellefler<\/strong>\u00a0(Hastane, T\u0131p merkezleri, Dal merkezleri, Diyaliz merkezleri, Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131ndan ruhsatl\u0131 di\u011fer \u00f6zelle\u015fmi\u015f tedavi merkezleri, Tan\u0131, tetkik ve g\u00f6r\u00fcnt\u00fcleme merkezleri, Laboratuvarlar, Eczaneler, T\u0131bbi cihaz ve malzeme tedarik\u00e7ileri, Optisyenlik m\u00fcesseseleri, \u0130\u015fitme merkezi, Kapl\u0131calar, Ecza depolar\u0131, Be\u015feri t\u0131bbi \u00fcr\u00fcn sunan ve\/veya \u00fcreten \u00f6zel hukuk t\u00fczel ki\u015fileri ve bunlar\u0131n t\u00fczel ki\u015fili\u011fi olmayan \u015fubeleri)<\/strong><\/td>\n01.07.2021<\/strong><\/td>\n01.01.2022<\/strong><\/td>\n<\/tr>\n
                          14<\/strong><\/td>\n2021 Y\u0131l\u0131ndan \u0130tibaren Sosyal G\u00fcvenlik Kurumu<\/strong>\u00a0(SGK) ile s\u00f6zle\u015fme imzalayan sa\u011fl\u0131k hizmeti sa\u011flay\u0131c\u0131lar\u0131 ile medikal malzeme ve ila\u00e7, etken madde temin eden t\u00fcm m\u00fckellefler (Hastane, T\u0131p merkezleri, Dal merkezleri, Diyaliz merkezleri, Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131ndan ruhsatl\u0131 di\u011fer \u00f6zelle\u015fmi\u015f tedavi merkezleri, Tan\u0131, tetkik ve g\u00f6r\u00fcnt\u00fcleme merkezleri, Laboratuvarlar, Eczaneler, T\u0131bbi cihaz ve malzeme tedarik\u00e7ileri, Optisyenlik m\u00fcesseseleri, \u0130\u015fitme merkezi, Kapl\u0131calar, Ecza depolar\u0131, Be\u015feri t\u0131bbi \u00fcr\u00fcn sunan ve\/veya \u00fcreten \u00f6zel hukuk t\u00fczel ki\u015fileri ve bunlar\u0131n t\u00fczel ki\u015fili\u011fi olmayan \u015fubeleri)<\/strong><\/td>\nSGK’ya Fatura D\u00fczenlemeye Ba\u015flamadan \u00d6nce<\/strong><\/td>\nSGK’ya Fatura D\u00fczenlemeye Ba\u015flad\u0131klar\u0131 Y\u0131l\u0131 \u0130zleyen Y\u0131l\u0131n Ba\u015f\u0131ndan \u0130tibaren<\/strong><\/td>\n<\/tr>\n
                          15<\/strong><\/td>\n5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanununa ekli cetvellerde yer alan idare, kurum ve kurulu\u015flarla iktisadi kamu kurulu\u015flar\u0131n\u0131n e-Defter uygulamas\u0131na ge\u00e7i\u015f zorunlulu\u011fu yoktur ancak\u00a0iste\u011fe ba\u011fl\u0131 olarak e-Defter uygulamas\u0131na ge\u00e7i\u015f yapabilirler. \u0130ste\u011fe ba\u011fl\u0131 olarak ge\u00e7en di\u011fer m\u00fckellefler.<\/strong><\/td>\n\u00a0<\/strong><\/td>\nBa\u015fvuruyu Takip Eden Ay Ba\u015f\u0131ndan \u0130tibaren<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                           <\/p>\n

                           <\/p>\n

                          E-Defter Ba\u015fvurusu Nas\u0131l Yap\u0131labilir?<\/strong><\/p>\n

                           <\/p>\nElektronik Defter ba\u015fvurusu yapmak i\u00e7in t\u00fczel ki\u015filerin Mali M\u00fch\u00fcr, ger\u00e7ek ki\u015filerin ise Mali\u00a0 M\u00fch\u00fcr veya e-\u0130mza temin ederek https:\/\/uyg.edefter.gov.tr\/edefterbasvuru\/ adresinden ba\u015fvurular\u0131n\u0131 yapmalar\u0131 gerekir.\ne-DEFTER UYGULAMASINDA ESAS ALINACAK “BR\u00dcT SATI\u015e HASILATI”‘ NIN TESP\u0130T\u0130NE Y\u00d6NEL\u0130K VER\u0130LM\u0130\u015e \u00d6ZELGELER<\/strong>\n

                           <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                          SIRA<\/strong><\/td>\nHASILATIN T\u00dcR\u00dc<\/strong><\/td>\nKONU HAKKINDA VER\u0130LM\u0130\u015e \u00d6ZELGE B\u0130LG\u0130LER\u0130<\/strong><\/td>\ne-DEFTER UYGULAMASINDA ESAS ALINACAK BR\u00dcT SATI\u015eLARA DAH\u0130L ED\u0130L\u0130P ED\u0130LMEYECE\u011e\u0130<\/strong><\/td>\n<\/td>\n<\/tr>\n
                          1<\/td>\nAktife Kay\u0131tl\u0131 Arsa, Bina ve Demirba\u015f Sat\u0131\u015f Bedelleri<\/strong><\/td>\n\u0130stanbul VDB’n\u0131n 20.12.2016 tarih B.07.1.G\u0130B.4.34.19.02-105[M\u00dcK257-2015\/VUK1-19462]-256830 say\u0131l\u0131 \u00f6zelgesi<\/td>\nDahil Edilmeyecek<\/td>\n<\/td>\n<\/tr>\n
                          <\/td>\n<\/tr>\n
                          2<\/td>\nAktife Kay\u0131tl\u0131 Ta\u015f\u0131t Sat\u0131\u015f\u0131<\/strong><\/td>\n\u0130zmir VDB’n\u0131n 07.02.2018 tarih 67854564-105[1741][5475]-62048 say\u0131l\u0131 \u00f6zelgesi<\/td>\nDahil Edilmeyecek<\/td>\n<\/td>\n<\/tr>\n
                          2<\/td>\nSGK Te\u015fvikleri<\/strong><\/td>\n\u0130stanbul VDB’n\u0131n 18.08.2017 tarih B.07.1.G\u0130B.4.34.19.02-105[M\u00fck.257-2015\/VUK1-19514]-256538 say\u0131l\u0131 \u00f6zelgesi)<\/td>\nDahil Edilecek<\/td>\n<\/td>\n<\/tr>\n
                          3<\/td>\nDestekleme Ve Fiyat \u0130stikrar Fonu (D\u0130F\u0130F) Bedelleri<\/strong><\/td>\nMersin VDB’n\u0131n 13.06.2017 tarih 68554973-105[413-2016\/9]-46343 say\u0131l\u0131 \u00f6zelgesi<\/td>\nDahil Edilecek<\/td>\n<\/td>\n<\/tr>\n
                          4<\/td>\nS\u00fcbvansiyonlar<\/strong><\/td>\n<\/td>\n<\/tr>\n
                          5<\/td>\nVade Farklar\u0131<\/strong><\/td>\n<\/td>\n<\/tr>\n
                          6<\/td>\n\u0130hracat Kur Farklar\u0131<\/strong><\/td>\n<\/td>\n<\/tr>\n
                          7<\/td>\nAl\u0131nan Vergi \u0130adeleri<\/strong><\/td>\n<\/td>\n<\/tr>\n
                          8<\/td>\nSat\u0131\u015f \u0130skontolar\u0131 (611 Hesap Gr)<\/strong><\/td>\n\u00c7orum Valili\u011fi Defterdarl\u0131k Gelir M\u00fcd\u00fcrl\u00fc\u011f\u00fc’n\u00fcn 10.04.2014 tarih 76071283-105(229-2013-6)-11 say\u0131l\u0131 \u00f6zelgesi<\/td>\nDahil Edilecek<\/td>\n<\/td>\n<\/tr>\n
                          9<\/td>\nBelli Bir D\u00f6nem Sonunda, Belli Bir Ciro A\u015f\u0131ld\u0131\u011f\u0131nda Uygulanan; Al\u0131\u015f \u0130skontosu, Fiyat Fark\u0131, Has\u0131lat Primi, Sat\u0131\u015f Primi Gibi Al\u0131\u015f \u0130skontolar\u0131 (602 Hesap Gr)<\/strong><\/td>\n\u0130zmir VDB’n\u0131n 07.02.2018 tarih 67854564-105[1741][5475]-62048 say\u0131l\u0131 \u00f6zelgesi<\/td>\nDahil Edilecek<\/td>\n<\/td>\n<\/tr>\n
                          10<\/td>\nAl\u0131\u015f \u0130adeleri<\/strong><\/td>\n\u0130zmir VDB’n\u0131n 07.02.2018 tarih 67854564-105[1741][5475]-62048 say\u0131l\u0131 \u00f6zelgesi<\/td>\nDahil Edilmeyecek<\/td>\n<\/td>\n<\/tr>\n
                          11<\/td>\nTicari Team\u00fcllere Uygun \u0130skontolar<\/strong><\/td>\n<\/td>\n<\/tr>\n
                          12<\/td>\nMasraf Yans\u0131tma Faturalar\u0131<\/strong><\/td>\nEski\u015fehir VDB’n\u0131n 01.02.2012 tarih B.07.1.G\u0130B.4.26.15.02-VUK-29-2-17 say\u0131l\u0131 \u00f6zelgesi<\/td>\nDahil Edilmeyecek<\/td>\n<\/td>\n<\/tr>\n
                          13<\/td>\nY\u0131l \u0130\u00e7inde Nevi De\u011fi\u015fikli\u011fi Yap\u0131lmas\u0131 Halinde \u00d6nceki M\u00fckellefe Ait Has\u0131lat<\/strong><\/td>\nDenizli VDB’n\u0131n14.04.2014 tarih 95133703-105[421-2013\/10]-52 say\u0131l\u0131 \u00f6zelge<\/td>\nNevi De\u011fi\u015ftiren \u015eirketin Has\u0131lat\u0131, Yeni \u015eirketin Has\u0131lat\u0131na Dahil Edilecek<\/td>\n<\/td>\n<\/tr>\n
                          14<\/td>\nTemett\u00fc Gelirleri<\/strong><\/td>\n\u0130stanbul VDB’n\u0131n 02.10.2014 tarih 11395140-105[232-2012\/VUK-1- . . .]-2320 say\u0131l\u0131 \u00f6zelgesi<\/td>\nDahil Edilecek<\/td>\n<\/td>\n<\/tr>\n
                          15<\/td>\nKat Kar\u015f\u0131l\u0131\u011f\u0131 \u0130n\u015faatlarda Arsa Sahibine D\u00fczenlenen Fatura Bedelleri<\/strong><\/td>\n\u0130zmir VDB’n\u0131n 22.02.2018 tarih 67854564-1741-85866 say\u0131l\u0131 \u00f6zelgesi)<\/td>\nDahil Edilecek<\/td>\n<\/td>\n<\/tr>\n
                          16<\/td>\nY\u0131llara Sari \u0130n\u015faatlara Ait Gelirler<\/strong><\/td>\nMersin VDB’n\u0131n 17.09.2013 tarih 68554973-105[413-2013\/11]-101 say\u0131l\u0131 \u00f6zelgesi<\/td>\n\u0130\u015fin Bitti\u011fi Y\u0131l\u0131n Has\u0131lat\u0131na Dahil Edilecek<\/td>\n<\/td>\n<\/tr>\n
                          17<\/td>\n\u0130la\u00e7 Hizmet Bedeli, Re\u00e7ete Ba\u015f\u0131na Hizmet Bedeli<\/strong><\/td>\nSamsun Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n 0.01.2017 tarih 97338759-105-2\u00a0\u00a0\u00a0 say\u0131l\u0131 \u00f6zelgesi<\/td>\nDahil Edilecek<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                           <\/p>\nF-\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u0130CARET S\u0130C\u0130L TASD\u0130KNAMES\u0130 ALMA ZORUNLULU\u011eU<\/strong>\n\u00a0<\/strong>\nTicaret siciline kay\u0131tl\u0131 bulunanlar; Ticari defterlerinin noterlere tasdikleri s\u0131ras\u0131nda, TTK. nun 64. maddesinde belirtilen ve Ticaret Sicili Y\u00f6netmeli\u011finin 16’nc\u0131 maddesi uyar\u0131nca Ticaret sicil m\u00fcd\u00fcrl\u00fcklerinden alacaklar\u0131\u00a0“T\u0130CARET S\u0130C\u0130L\u0130 TASD\u0130KNAMES\u0130”<\/strong>\u00a0Noterlere ibraz edilecektir.\nAncak; 27\/01\/2013 Tarihli Resmi Gazetede yay\u0131mlanan Ticaret Sicili Y\u00f6netmeli\u011finin 16\/6. maddesine g\u00f6re “Sicil tasdiknamesi; Tasdiknamede yer alan bilgilerde bir de\u011fi\u015fiklik olmad\u0131\u011f\u0131 veya yenisi d\u00fczenlenmedi\u011fi s\u00fcrece ge\u00e7erlidir.”\u00a0H\u00fckm\u00fcne g\u00f6re \u00f6nceki y\u0131l veya y\u0131llarda al\u0131nm\u0131\u015f belgeler yukar\u0131daki ko\u015fullar\u0131 ta\u015f\u0131mas\u0131 halinde yeniden al\u0131nmas\u0131na gerek yoktur. Eski tarihli belgenin notere ibraz\u0131 yeterlidir.\n<\/em><\/strong>\nSayg\u0131lar\u0131m\u0131zla.<\/strong>\n\n<\/div>","protected":false},"excerpt":{"rendered":"

                          2023 YILINDA TUTULACAK T\u0130CAR\u0130 DEFTERLER VE TASD\u0130K ZAMANLARI   Defter tutma ve tasdikleri konusunda G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 ile Maliye Bakanl\u0131\u011f\u0131nca 19\/12\/2012 Tarih ve 28502 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan T\u0130CAR\u0130…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[160],"tags":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987705"}],"collection":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/comments?post=987705"}],"version-history":[{"count":4,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987705\/revisions"}],"predecessor-version":[{"id":987714,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987705\/revisions\/987714"}],"wp:attachment":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/media?parent=987705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/categories?post=987705"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/tags?post=987705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}