{"id":2681,"date":"2019-10-24T17:38:56","date_gmt":"2019-10-24T14:38:56","guid":{"rendered":"https:\/\/www.kolaysoft.com.tr\/?p=2681"},"modified":"2023-01-04T11:20:34","modified_gmt":"2023-01-04T08:20:34","slug":"e-defter-genel-tebliginde-degisiklik","status":"publish","type":"post","link":"https:\/\/www.kolaysoft.com.tr\/index.php\/e-defter-genel-tebliginde-degisiklik\/","title":{"rendered":"Elektronik Defter Genel Tebli\u011fi (S\u0131ra No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 3) Resmi Gazete\u2019de Yay\u0131mland\u0131."},"content":{"rendered":"

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\n\"edefter-teblig\"<\/p>\n

19.10.2019 tarihli ve 30923 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 3 S\u0131ra No.lu Elektronik Defter Genel Tebli\u011fi (S\u0131ra No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f ile;<\/p>\n

e-Fatura uygulamas\u0131na ge\u00e7me zorunlulu\u011fu bulunan m\u00fckelleflerimiz ayn\u0131 zamanda e-Defter uygulamas\u0131na da ge\u00e7mek zorunda olacak ve bu m\u00fckelleflerimiz m\u00fccbir sebepler haricinde faturalar\u0131n\u0131 ve defterlerini ka\u011f\u0131t ortam yerine elektronik ortamda d\u00fczenleyip, muhafaza ve ibraz edeceklerdir.<\/p>\n

Ba\u011f\u0131ms\u0131z denetime tabi olan ticaret \u015firketleri e-Defter tutma zorunlulu\u011fu kapsam\u0131na al\u0131nmaktad\u0131r.<\/p>\n

Elektronik defterlerin kapan\u0131\u015f tasdiki yerine ge\u00e7en ayl\u0131k berat dosyas\u0131 olu\u015fturma ve Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 e-Defter uygulamas\u0131na izleyen 3 ay i\u00e7inde y\u00fckleme i\u015fleminin, \u00fc\u00e7 ayl\u0131k ge\u00e7ici vergi d\u00f6nemleri baz\u0131nda (bu d\u00f6neme ait aylar i\u00e7in) ve ge\u00e7ici vergi beyannamelerinin verilece\u011fi ay\u0131n sonuna kadar ger\u00e7ekle\u015ftirilebilmesi imkan\u0131 getirilmi\u015ftir.<\/p>\n

Elektronik ortamda tutulan defterlerin, vergi g\u00fcvenli\u011fini sa\u011flamak ve vir\u00fcs, siber sald\u0131r\u0131s\u0131 vb. di\u011fer teknolojik ataklara kar\u015f\u0131 tedbir almak amac\u0131yla ikincil kopyalar\u0131n\u0131n gizlili\u011fe ve g\u00fcvenli\u011fi sa\u011flanm\u0131\u015f \u015fekilde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 sistemlerinde ya da Ba\u015fkanl\u0131ktan izin alabilen g\u00fcvenli saklamac\u0131 kurulu\u015flar b\u00fcnyesinde de saklanmas\u0131 zorunlulu\u011fu getirilmi\u015ftir.<\/p>\n

Elektronik defterlerin m\u00fckelleflerin kendilerine ait elektronik imza veya mali m\u00fch\u00fcrle imzalanmas\u0131 durumuna ilave olarak, m\u00fckellefin Tebli\u011fde \u00f6ng\u00f6r\u00fclen s\u00fcrede ve \u015fekilde muvafakat etmesi \u015fart\u0131yla; defter kay\u0131tlar\u0131n\u0131 tutan muhasebe meslek mensubunun ya da e-Defter olu\u015fturma hizmetinden yararland\u0131\u011f\u0131 e-Defter yaz\u0131l\u0131m firmas\u0131n\u0131n elektronik imza ya da mali m\u00fchr\u00fc ile imzalanabilmesi imkan\u0131 getirilmi\u015ftir.<\/p>\n

E-D\u00f6n\u00fc\u015f\u00fcm hizmetlerimize ula\u015fmak i\u00e7in t\u0131klay\u0131n.<\/strong><\/em><\/a><\/p>\n

Duyurunun asl\u0131na ula\u015fmak i\u00e7in t\u0131klay\u0131n.<\/strong><\/em><\/a><\/p>\n

S\u00f6z konusu tebli\u011fe ula\u015fmak i\u00e7in t\u0131klay\u0131n.<\/strong><\/em><\/a><\/p>\n

A\u00e7\u0131klay\u0131c\u0131 bilgi notuna ula\u015fmak i\u00e7in t\u0131klay\u0131n.<\/strong><\/em><\/a>
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