{"id":44106,"date":"2025-08-08T12:46:46","date_gmt":"2025-08-08T09:46:46","guid":{"rendered":"https:\/\/ayyildizgundem.tr\/?p=44106"},"modified":"2025-08-08T12:46:46","modified_gmt":"2025-08-08T09:46:46","slug":"serbest-muhasebeci-mali-musavirlere-seminer","status":"publish","type":"post","link":"https:\/\/ayyildizgundem.tr\/index.php\/2025\/08\/08\/serbest-muhasebeci-mali-musavirlere-seminer\/","title":{"rendered":"SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLERE SEM\u0130NER"},"content":{"rendered":"

Fethiye Ticaret ve Sanayi Odas\u0131 (FTSO) Ticaret Sicil M\u00fcd\u00fcr\u00fc Mustafa Ergin, Fethiye Serbest Muhasebeci Mali M\u00fc\u015favirler Odas\u0131\u2019nda (FESMO) d\u00fczenlenen seminerde serbest muhasebeci mali m\u00fc\u015favirlere i\u015fletmenin muhasebesiyle ilgili olmayan ticari defterlerin elektronik ortamda tutulmas\u0131 konusunda bilgiler verdi. Seminer sonunda Ergin\u2019e, FESMO Y\u00f6netim Kurulu Ba\u015fkan\u0131 Murat \u0130nce taraf\u0131ndan te\u015fekk\u00fcr plaketi verildi.<\/p>\n

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FESMO hizmet binas\u0131nda yap\u0131lan seminere M\u00fcd\u00fcr Mustafa Ergin, i\u015fletmenin muhasebesiyle ilgili olmayan ticari defterlerin, limited \u015firketler i\u00e7in genel kurul toplant\u0131 ve m\u00fczakere defteri, pay defteri ve m\u00fcd\u00fcrler kurulu karar defteri, anonim \u015firketler i\u00e7in ise genel kurul toplant\u0131 ve m\u00fczakere defteri, pay defteri, y\u00f6netim kurulu karar defteri oldu\u011funu hat\u0131rlatarak ba\u015flad\u0131.<\/p>\n

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Elektronik Ticari Defter Sistemi\u2019nin (ETDS) Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan olu\u015fturulan bir sistem oldu\u011fu ve ba\u015flang\u0131\u00e7 olarak MERS\u0130S, T\u00fcrkiye Noterler Birli\u011fi ve Merkezi Kay\u0131t Kurulu\u015fu sistemleri ile birlikte \u00e7al\u0131\u015faca\u011f\u0131n\u0131 anlatan M\u00fcd\u00fcr Ergin, 01 Temmuz 2025 tarihinden itibaren kurulu\u015fu ve esas s\u00f6zle\u015fme de\u011fi\u015fikli\u011fi Ticaret Bakanl\u0131\u011f\u0131 iznine tabi \u015firketlerin, en ge\u00e7 2 ay i\u00e7erisinde fiziki defterlerin kapan\u0131\u015f onaylar\u0131n\u0131 noterde yapt\u0131rarak, e\u015f zamanl\u0131 olarak e-defter sistemine ge\u00e7ilmesi gerekti\u011fi s\u00f6yledi.<\/p>\n

Yeni kurulacak t\u00fcm \u015firketlerin 01 Ocak 2026 tarihinden itibaren e-defter sistemine ge\u00e7me zorunlulu\u011fu bulundu\u011funu vurgulayan Ergin, ihtiyari olarak e-defter tutmak isteyen \u015firketlerin, al\u0131nacak y\u00f6netim organ\u0131 karar\u0131na istinaden, karar\u0131n al\u0131nd\u0131\u011f\u0131 hesap d\u00f6nemi i\u00e7inde fiziki defterlerin kapan\u0131\u015f onay\u0131n\u0131 noterde yapt\u0131rarak, e-defter kapan\u0131\u015f onay\u0131 ile birlikte e\u015f zamanl\u0131 olarak ETDS\u2019de aktif hale gelebilece\u011fini aktard\u0131.<\/p>\n

Mevcut \u015firketlerin ETDS\u2019ye ge\u00e7me ile ilgili olarak hen\u00fcz bir tarihin belirlenmedi\u011fini s\u00f6zlerine ekleyen Ergin, ETDS’yi kullanacak ki\u015fileri \u201cSistem kullan\u0131c\u0131s\u0131\u201d olarak tan\u0131mland\u0131\u011f\u0131n\u0131, sistem kullan\u0131c\u0131s\u0131n\u0131n da \u015firket y\u00f6netim organ\u0131nca belirlendi\u011fi kaydetti. Belirlenen ki\u015filerin \u015firket kurulu\u015funda MERS\u0130S \u00fczerinden Ticaret Sicili M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan sisteme tan\u0131mlanaca\u011f\u0131 belirten Ergin, sonradan ge\u00e7i\u015flerin noter taraf\u0131ndan yap\u0131laca\u011f\u0131n\u0131, sistem kullan\u0131c\u0131s\u0131n\u0131n da de\u011fi\u015ftirilmesinin Ticaret Sicili M\u00fcd\u00fcrl\u00fc\u011f\u00fc veya noterler taraf\u0131ndan ger\u00e7ekle\u015ftirilece\u011fini s\u00f6yledi.<\/p>\n

M\u00fcd\u00fcr Ergin, sistem \u00fczerinde olu\u015fturulan defterler \u015firketlerin kullan\u0131m\u0131na haz\u0131r halde elektronik defter dosyas\u0131 format\u0131nda Ticaret Bakanl\u0131\u011f\u0131\u2019 n\u0131n bilgi sisteminde muhafaza edildi\u011fi vurgulad\u0131. \u0130lgili kanunlar uyar\u0131nca yetkili k\u0131l\u0131nm\u0131\u015f mercilerin, kay\u0131tlara eri\u015fim yetkileri sakl\u0131 kalmak kayd\u0131yla, defterlerde yer alan kay\u0131tlara ancak \u015firket taraf\u0131ndan yetkilendirilmi\u015f ki\u015filerce eri\u015fim sa\u011flanabilece\u011fini ve sistem \u00fczerinde olu\u015fturulan defterlerin incelemeye sunulmas\u0131 veya yetkili makamlara ibraz\u0131na ili\u015fkin sorumlulu\u011fun \u015firkete ait oldu\u011fu bilgisini veren Ergin, sunumunu tamamlayarak sorular\u0131 yan\u0131tlad\u0131.<\/p>\n

Seminer sonunda FTSO Ticaret Sicil M\u00fcd\u00fcr\u00fc Mustafa Ergin\u2019e, Fethiye Serbest Muhasebeci Mali M\u00fc\u015favirler Odas\u0131 Y\u00f6netim Kurulu Ba\u015fkan\u0131 Murat \u0130nce taraf\u0131ndan te\u015fekk\u00fcr plaketi verildi.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Fethiye Ticaret ve Sanayi Odas\u0131 (FTSO) Ticaret Sicil M\u00fcd\u00fcr\u00fc Mustafa Ergin, Fethiye Serbest Muhasebeci Mali M\u00fc\u015favirler Odas\u0131\u2019nda (FESMO) d\u00fczenlenen seminerde serbest muhasebeci mali m\u00fc\u015favirlere i\u015fletmenin muhasebesiyle ilgili olmayan ticari defterlerin elektronik ortamda tutulmas\u0131 konusunda bilgiler verdi. Seminer sonunda Ergin\u2019e, FESMO Y\u00f6netim Kurulu Ba\u015fkan\u0131 Murat \u0130nce taraf\u0131ndan te\u015fekk\u00fcr plaketi verildi. FESMO hizmet binas\u0131nda yap\u0131lan seminere M\u00fcd\u00fcr …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[219,3,5,1137],"class_list":["post-44106","post","type-post","status-publish","format-standard","","category-genel","tag-ayyildiz-gundem","tag-fethiye","tag-ftso","tag-sicil"],"_links":{"self":[{"href":"https:\/\/ayyildizgundem.tr\/index.php\/wp-json\/wp\/v2\/posts\/44106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ayyildizgundem.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ayyildizgundem.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ayyildizgundem.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ayyildizgundem.tr\/index.php\/wp-json\/wp\/v2\/comments?post=44106"}],"version-history":[{"count":1,"href":"https:\/\/ayyildizgundem.tr\/index.php\/wp-json\/wp\/v2\/posts\/44106\/revisions"}],"predecessor-version":[{"id":44109,"href":"https:\/\/ayyildizgundem.tr\/index.php\/wp-json\/wp\/v2\/posts\/44106\/revisions\/44109"}],"wp:attachment":[{"href":"https:\/\/ayyildizgundem.tr\/index.php\/wp-json\/wp\/v2\/media?parent=44106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ayyildizgundem.tr\/index.php\/wp-json\/wp\/v2\/categories?post=44106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ayyildizgundem.tr\/index.php\/wp-json\/wp\/v2\/tags?post=44106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}