6102 sayılı türk ticaret kanunu’na göre ticari defterler
Yükleniyor...
Dosyalar
Tarih
2012
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İnönü Üniversitesi Hukuk Fakültesi Dergisi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Çalışmamızda Yeni Türk Ticaret Kanunu’na göre ticari defterler
incelenmektedir. Ticari defter tutma yükümlülüğü; tacirler, vergi
açısından Devlet ve alacaklılar bakımından önem taşımaktadır. Ticari
defterler Türk Ticaret Kanunu, Hukuk Muhakemeleri Kanunu ile İcra ve
İflas Kanunu’nda düzenlenmiş olup çalışmamızda bu defterlerin neler
olduğu, kimlerin tutmakla yükümlü olduğu, nasıl tutulacağı, nasıl
saklanacağı ve ispat gücü konularına değinilecektir.
Ticari defterler Türk Ticaret Kanunu’nda öngörülmüş olmakla
birlikte bu defterlerin içeriği ve kayıt zamanı gibi konularda Vergi Usul
Kanunu’na atıfta bulunulmuştur. Ayrıca bu defterlerin tutulması Türk
Ticaret Kanunu’nun 64, 65 ve 88. Maddelerinde düzenlenmiştir. Ticari
defter tutma yükümlülüğü tacirler, tacir sayılanlar ve tacir gibi sorumlu
tutulanlar bakımından öngörülmüş bir yükümlülüktür. Bu yükümlülük söz
konusu sıfatların kazanılmasıyla başlayıp ticaret sicilinden terkin ile son
bulmaktadır.
Ticari defterler açılış onayına tabidir. Bu onay noter tarafından
verilir. Şirketler bakımından bu onayın ticaret sicili müdürü tarafından da
verilebilmesi mümkündür. Ticari defterlerin son kaydın yapıldığı takvim
yılının bitiminden itibaren 10 yıl süreyle saklanması gerekmektedir. Bu
defterlerin ziyaı halinde mahkemeden zayi belgesi alınması
gerekmektedir. Ayrıca bu defterler HMK 222. maddesi hükmüne göre
“takdiri delil” niteliğini haizdir.
In this study, commercial books are examined according to New Turkish Commercial Code. It is important to keep this records for merchants, tax terms for the State and creditors. Commercial books are important for Turkish Commercial Code, Turkish Code of Civil Procedure and Code of Execution and Bankruptcy. Because of this importance; questions such as which books these are, who has to keep these records, how to keep these records, how these books must be registered, how to hide these books and conclusive force of these books are tried to be explained in this study. Commercial books are prescribed by Turkish Commercial Code. In terms of issues like comprehension and register time of these books, Code of Tax Procedure has to be included by reference. Also rules for keeping these books are organized by Turkish Commercial Code in the articles 64, 65 and 88. It is an obligation to keep commercial books for merchants, for those assumed to be merchants and for those responsible like merchants. This obligation starts with gaining these functions and ends with cancellation from commercial register. Commercial books needs openning confirmation. This confirmation is given by public notary. For companies, this confirmation may be given by commercial register manager at the beginning. These books have to be kept for 10 years since the ending of last record of calender year. If these books are lost, notice of loss must be taken from the court. Evidentary of commercial books is organized by Turkish Code of Civil Procedure in the article 222 –not by Turkish Commercial Code- and accepted as an appraisal evidence.
In this study, commercial books are examined according to New Turkish Commercial Code. It is important to keep this records for merchants, tax terms for the State and creditors. Commercial books are important for Turkish Commercial Code, Turkish Code of Civil Procedure and Code of Execution and Bankruptcy. Because of this importance; questions such as which books these are, who has to keep these records, how to keep these records, how these books must be registered, how to hide these books and conclusive force of these books are tried to be explained in this study. Commercial books are prescribed by Turkish Commercial Code. In terms of issues like comprehension and register time of these books, Code of Tax Procedure has to be included by reference. Also rules for keeping these books are organized by Turkish Commercial Code in the articles 64, 65 and 88. It is an obligation to keep commercial books for merchants, for those assumed to be merchants and for those responsible like merchants. This obligation starts with gaining these functions and ends with cancellation from commercial register. Commercial books needs openning confirmation. This confirmation is given by public notary. For companies, this confirmation may be given by commercial register manager at the beginning. These books have to be kept for 10 years since the ending of last record of calender year. If these books are lost, notice of loss must be taken from the court. Evidentary of commercial books is organized by Turkish Code of Civil Procedure in the article 222 –not by Turkish Commercial Code- and accepted as an appraisal evidence.
Açıklama
İnönü Üniversitesi Hukuk Fakültesi Dergisi, 3 (1).
Anahtar Kelimeler
Ticari Defterler, Ticari Defterlerin Onayı, Ticari Defterlerin İspat Gücü ve Delil Niteliği, Commercial Books, Confirmation of Commercial Books, Conclusive Force and Evidentary of Commercial Books
Kaynak
İnönü Üniversitesi Hukuk Fakültesi Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
3
Sayı
1
Künye
Taşdelen, N.,(2012).6102 sayılı türk ticaret kanunu’na göre ticari defterler.İnönü Üniversitesi Hukuk Fakültesi Dergisi, 3 (1).257-295 ss.
