Defter tasdiklerini unutmayın

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– Defter tasdiklerini unutmayın

Yasal defterlerin tasdiklerinin zamanında yapılması hem vergi hukuku hem de ticaret hukuku açısından önemli. Tasdik işlemlerinin yapılmaması, vergi uygulamaları açısından usulsüzlük cezaları yanında, gider ve katma değer vergisi indirimiyle ilgili riskler doğurabilir. Tasdik işlemlerinin yaptırılmaması, ticaret hukuku açısından ise idari para cezası kesilmesini gerektiren bir fiil.

Dolayısıyla, önümüzdeki yıl için kullanılacak defterlerin Aralık ayı sonuna kadar tasdik işlemlerinin yapılması unutulmamalı. Elektronik defter tutanlar için hesap döneminin ilk ayının beratının alınması açılış onayı, son ayının beratının alınması ise kapanış onayı yerine geçiyor.

Ancak bu durum sadece yevmiye defteri ve defteri kebir için söz konusu. Elektronik defter tutuyorsanız, bu iki defter dışındaki defterlerinizi, örneğin envanter defterinizi bu ayın sonuna kadar tasdik ettirmeyi unutmayın.

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