{"id":57813,"date":"2019-06-20T12:05:18","date_gmt":"2019-06-20T09:05:18","guid":{"rendered":"https:\/\/www.bilgeyatirimci.com\/?p=57813"},"modified":"2019-06-20T11:58:10","modified_gmt":"2019-06-20T08:58:10","slug":"isyeri-kayitlarini-10-yil-saklamak-zorunda","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/isyeri-kayitlarini-10-yil-saklamak-zorunda\/","title":{"rendered":"\u0130\u015fyeri, kay\u0131tlar\u0131n\u0131 10 y\u0131l saklamak zorunda"},"content":{"rendered":"<p>&#8211; wp:paragraph &#8211;><\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-1815002221\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"9580705384\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>Sosyal g\u00fcvenlik mevzuat\u0131na g\u00f6re i\u015fveren ve i\u015fyeri sahipleri; i\u015fyeri defter, kay\u0131t ve belgelerini ilgili oldu\u011fu y\u0131l\u0131 takip eden y\u0131lba\u015f\u0131ndan ba\u015flamak \u00fczere on y\u0131l s\u00fcreyle, saklamak ve Sosyal G\u00fcvenlik Kurumu\u2019nun denetim ve kontrol ile g\u00f6revlendirilen memurlar\u0131nca (SGK m\u00fcfetti\u015fleri ve SGK denetmenleri) istenilmesi halinde 15 g\u00fcn i\u00e7inde ibraz etmekle y\u00fck\u00fcml\u00fc tutulmu\u015ftur. \u0130braz y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn s\u00fcresi i\u00e7inde hakl\u0131 bir mazeret g\u00f6sterilmeksizin (m\u00fccbir sebep hari\u00e7 15 g\u00fcn) yerine getirilmemesi halinde;<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>-Bilan\u00e7o hesab\u0131na g\u00f6re defter tutmakla y\u00fck\u00fcml\u00fc olan i\u015fverenlere 12,<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>-\u0130\u015fletme, serbest kazan\u00e7 defteri gibi di\u011fer defterleri tutmakla y\u00fck\u00fcml\u00fc olan i\u015fverenlere 6,<\/p><div class=\"bilge-content-1\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-3909314634\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"3167340272\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>-Defter tutmakla y\u00fck\u00fcml\u00fc olmayan i\u015fverenlere ise 3 asgari \u00fccret tutar\u0131nda idari yapt\u0131r\u0131m uygulanacakt\u0131r.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p><div class=\"bilge-content-2\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-669734307\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"1818807385\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p><strong>Yang\u0131nda zayi belgesi al\u0131nmal\u0131<\/strong><br \/>Yang\u0131n, deprem, sel, su bask\u0131n\u0131 gibi \u00e7e\u015fitli nedenlerle yasal defter ve belgelerin zayi olmas\u0131 durumunda buna ili\u015fkin baz\u0131 yasal prosed\u00fcrlerin i\u015fletilmesi gerekmektedir.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>5510 Say\u0131l\u0131 Kanun\u2019da defter ve belgelerin zayi edilmesi ile ilgili olarak herhangi bir h\u00fck\u00fcm bulunmamaktad\u0131r.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>213 Say\u0131l\u0131 Vergi Usul Kanunu&#8217;nun 15. maddesinde, m\u00fccbir sebeplerden herhangi birinin vuku bulmas\u0131 durumunda m\u00fccbir sebebin malum olmas\u0131 veya ilgililer taraf\u0131ndan ispat ve tevsik edilmesi \u015fart\u0131yla vergi s\u00fcrelerinin i\u015flemeyece\u011fi belirtilmi\u015ftir.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p><strong>Vergi Usul Kanunu&#8217;nun 13. Maddesi\u2019nde;<\/strong><\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>-Vergi \u00f6devlerinin yerine getirilmesine engel yang\u0131n,<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>-Sahibinin iradesi d\u0131\u015f\u0131ndaki sebepler dolay\u0131s\u0131yla defter ve vesikalar\u0131n\u0131n elinden \u00e7\u0131km\u0131\u015f bulunmas\u0131 halleri m\u00fccbir sebep hali olarak kabul edilmi\u015ftir.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p>Dolay\u0131s\u0131yla, Maliye Bakanl\u0131\u011f\u0131 yang\u0131n sebebiyle m\u00fccbir sebep ilan etmedi\u011fi s\u00fcrece, ar\u015fivde yanan evraklar\u0131n durumunun belgelenebilmesi i\u00e7in bu hususun ispat ve tevsik edilmesi gerekmektedir.<\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:paragraph &#8211;><\/p>\n<p><a href=\"http:\/\/bit.ly\/pb-borfin-temel-analiz-1\" rel=\"external nofollow noopener\" data-wpel-link=\"external\" target=\"_blank\"><span style=\"color: #3366ff;font-weight:bold;\">TEMEL ANAL\u0130Z \u0130LE NASIL H\u0130SSE SE\u00c7\u0130L\u0130R? UZMANINDAN HEMEN \u00d6\u011eRENMEYE BA\u015eLA!<\/span><\/a><\/p>\n<p>&#8211; \/wp:paragraph &#8211;><\/p>\n<p>&#8211; wp:heading {&#8220;level&#8221;:6} &#8211;><\/p>\n<h6>Yaz\u0131n\u0131n devam\u0131 i\u00e7in <a href=\"https:\/\/www.star.com.tr\/yazar\/isyeri-kayitlarini-10-yil-saklamak-zorunda-yazi-1462101\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow external\" aria-label=\"TIKLAYINIZ (yeni sekmede a\u00e7\u0131l\u0131r)\" data-wpel-link=\"external\">TIKLAYINIZ<\/a>.<\/h6>\n<p>&#8211; \/wp:heading &#8211;><\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8211; wp:paragraph &#8211;> Sosyal g\u00fcvenlik mevzuat\u0131na g\u00f6re i\u015fveren ve i\u015fyeri sahipleri; i\u015fyeri defter, kay\u0131t ve belgelerini ilgili oldu\u011fu y\u0131l\u0131 takip eden y\u0131lba\u015f\u0131ndan ba\u015flamak \u00fczere on&hellip;<\/p>\n","protected":false},"author":3950,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[808,801,2189],"class_list":["post-57813","post","type-post","status-publish","format-standard","hentry","category-tumyazilar","tag-ekonomi-makaleleri","tag-ekonomi-yazarlari-listesi","tag-resul-kurt-yazilari"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/57813","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/3950"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=57813"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/57813\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=57813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=57813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=57813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}