{"id":10827,"date":"2019-02-04T05:25:52","date_gmt":"2019-02-04T04:25:52","guid":{"rendered":"https:\/\/tunal-stb.de\/muhasebe-kayitlarinin-imhasi\/"},"modified":"2023-07-21T09:35:53","modified_gmt":"2023-07-21T07:35:53","slug":"muhasebe-kayitlarinin-imhasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/muhasebe-kayitlarinin-imhasi\/","title":{"rendered":"Muhasebe kay\u0131tlar\u0131n\u0131n imhas\u0131"},"content":{"rendered":"

Muhasebe kay\u0131tlar\u0131n\u0131n imhas\u0131<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”F\u00fcr Buchhaltungsunterlagen” alignment=”left” main_heading_margin=”margin-bottom:20px;”]gelten bestimmte Aufbewahrungsfristen (vgl. \u00a7 147 AO). Im Jahresabschluss kann ggf. f\u00fcr die zuk\u00fcnftigen Kosten der Aufbewahrung dieser Unterlagen eine R\u00fcckstellung gebildet werden.[\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”]

Yasal s\u00fcrelerin sona ermesi \u00fczerine, \u00f6zellikle a\u015fa\u011f\u0131daki belgeler 31 Aral\u0131k 2018 tarihinden sonra<\/strong> imha<\/strong> edilebilir:<\/p>\n<\/div><\/div>[ultimate_heading main_heading=”10-j\u00e4hrige Aufbewahrungsfrist:” alignment=”left” main_heading_margin=”margin-bottom:20px;”][\/ultimate_heading][ultimate_icon_list icon_size=”20″ icon_margin=”25″][ultimate_icon_list_item icon=”Defaults-trash-o” icon_style=”advanced” icon_color_bg=”#81d742″ icon_border_spacing=”50″]B\u00fccher, Journale, Konten usw., in denen die letzte Eintragung 2008<\/strong> und fr\u00fcher erfolgt ist<\/p>\n[\/ultimate_icon_list_item][ultimate_icon_list_item icon=”Defaults-trash-o” icon_style=”advanced” icon_color_bg=”#81d742″ icon_border_spacing=”50″]Jahresabschl\u00fcsse<\/strong>, Lageberichte, Er\u00f6ffnungsbilanzen und Inventare, die 2008<\/strong> oder fr\u00fcher aufgestellt<\/strong> wurden, sowie die zu ihrem Verst\u00e4ndnis erforderlichen Unterlagen<\/p>\n[\/ultimate_icon_list_item][ultimate_icon_list_item icon=”Defaults-trash-o” icon_style=”advanced” icon_color_bg=”#81d742″ icon_border_spacing=”50″]Buchungsbelege<\/strong> (z. B. Rechnungen, Bescheide, Zahlungsanweisungen, Kontoausz\u00fcge, Lohn- bzw. Gehaltslisten, Reisekostenabrechnungen, Bewirtungsbelege) aus dem Jahr 2008<\/strong><\/p>\n[\/ultimate_icon_list_item][\/ultimate_icon_list][ultimate_heading main_heading=”6-j\u00e4hrige Aufbewahrungsfrist:” alignment=”left” main_heading_margin=”margin-bottom:20px;”][\/ultimate_heading][ultimate_icon_list icon_size=”20″ icon_margin=”25″][ultimate_icon_list_item icon=”Defaults-trash-o” icon_style=”advanced” icon_color_bg=”#81d742″ icon_border_spacing=”50″]Lohnkonten<\/strong> und Unterlagen (Bescheinigungen) zum Lohnkonto mit Eintragungen aus 2012<\/strong> oder fr\u00fcher<\/p>\n[\/ultimate_icon_list_item][ultimate_icon_list_item icon=”Defaults-trash-o” icon_style=”advanced” icon_color_bg=”#81d742″ icon_border_spacing=”50″]Sonstige<\/strong> Dokumente (z. B. Ausfuhr- bzw. Einfuhrunterlagen, Auftragsb\u00fccher, Frachtbriefe, abgelaufene Darlehensvertr\u00e4ge, Versicherungspolicen) sowie Gesch\u00e4ftsbriefe aus dem Jahr 2012<\/strong> oder fr\u00fcher<\/p>\n[\/ultimate_icon_list_item][\/ultimate_icon_list][ultimate_spacer height=”20″]

Kay\u0131t tutma y\u00fck\u00fcml\u00fcl\u00fcklerinin anla\u015f\u0131lmas\u0131<\/strong> ve do\u011frulanmas\u0131yla<\/strong> ilgili t\u00fcm<\/strong> belgeler saklanmal\u0131d\u0131r; bu hem ka\u011f\u0131t formundaki<\/strong> belgeler hem de d\u00fczenleyici gerekliliklerin ve bunlara uygunlu\u011fun uyguland\u0131\u011f\u0131n\u0131 g\u00f6steren veri, veri setleri ve elektronik<\/strong> belgeler formundaki t\u00fcm belgeler i\u00e7in ge\u00e7erlidir.<\/p>\n<\/div><\/div>

Gelen elektronik faturalar, ticari ve i\u015f mektuplar\u0131 veya di\u011fer \u00f6nemli belgeler, al\u0131nd\u0131klar\u0131 formatta (\u00f6rne\u011fin PDF veya resim format\u0131nda) de\u011fi\u015ftirilmeden<\/strong> saklanmal\u0131d\u0131r; saklama s\u00fcresi dolmadan silinmemelidir.<\/p>\n<\/div><\/div>

Gelen elektronik faturalar, ticari ve i\u015f mektuplar\u0131 veya di\u011fer \u00f6nemli belgeler, al\u0131nd\u0131klar\u0131 formatta (\u00f6rne\u011fin PDF veya resim format\u0131nda) de\u011fi\u015ftirilmeden<\/strong> saklanmal\u0131d\u0131r; saklama s\u00fcresi dolmadan silinmemelidir.<\/p>\n<\/div><\/div>

Ba\u015fka bir formata d\u00f6n\u00fc\u015ft\u00fcrme<\/strong> i\u015flemine yaln\u0131zca makinenin de\u011ferlendirilebilirli\u011fi (vergi makamlar\u0131 taraf\u0131ndan) k\u0131s\u0131tlanmad\u0131\u011f\u0131 ve i\u00e7erikte herhangi<\/strong> bir de\u011fi\u015fiklik yap\u0131lmad\u0131\u011f\u0131 takdirde izin verilir. Ayn\u0131 durum, giden faturalar gibi kendi olu\u015fturdu\u011funuz belgeler i\u00e7in de ge\u00e7erlidir.<\/p>\n<\/div><\/div>

Ka\u011f\u0131t belgelerin elektronik belgelere d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi (“taranmas\u0131”)<\/strong> halinde, \u00f6zellikle i\u00e7eri\u011fin asl\u0131na uygun, okunakl\u0131 ve eksiksiz olmas\u0131n\u0131 sa\u011flayan prosed\u00fcr belgelenmelidir.<\/p>\n<\/div><\/div>

Saklama s\u00fcreleri, vergi ve sosyal g\u00fcvenlik ama\u00e7lar\u0131yla ilgili \u015firketin EDP<\/strong> (mali, varl\u0131k ve bordro muhasebesi) verileri i\u00e7in de ge\u00e7erlidir. Saklama s\u00fcresi boyunca bu verilere eri\u015fim<\/strong> m\u00fcmk\u00fcn olmal\u0131d\u0131r.<\/p>\n<\/div><\/div>

Saklama s\u00fcresi ba\u015flar<\/h2>\n

Deftere son kayd\u0131n yap\u0131ld\u0131\u011f\u0131, envanterin, a\u00e7\u0131l\u0131\u015f bilan\u00e7osunun, y\u0131ll\u0131k mali tablolar\u0131n veya y\u00f6netim raporunun haz\u0131rland\u0131\u011f\u0131, ticari veya i\u015f mektubunun al\u0131nd\u0131\u011f\u0131 veya g\u00f6nderildi\u011fi veya muhasebe fi\u015finin olu\u015fturuldu\u011fu, ayr\u0131ca kayd\u0131n yap\u0131ld\u0131\u011f\u0131 veya di\u011fer belgelerin olu\u015fturuldu\u011fu takvim y\u0131l\u0131n\u0131n sonu ile.<\/p>\n<\/div><\/div>

Ancak, vergi tahakkuku i\u00e7in son tarih hen\u00fcz dolmam\u0131\u015fsa<\/strong> belgelerin imha edilmesine izin verilmez (bkz. AO 169, 170. b\u00f6l\u00fcmler).<\/p>\n<\/div><\/div>

Muhasebe belgelerinin imhas\u0131na karar verirken, resmi imha olas\u0131l\u0131\u011f\u0131na ra\u011fmen, hangi belgelerin daha sonraki bir vergi denetimi veya olas\u0131 bir yasal itiraz i\u00e7in kan\u0131t olarak saklanmaya devam edilip edilmeyece\u011fi de incelenmelidir.<\/strong><\/p>\n<\/div><\/div>

(Daha fazla yorum, bilgi ve \u00f6rnek 02\/2019 say\u0131l\u0131 bilgilendirme mektubumuzda<\/a> bulunabilir).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

[vc_masonry_media_grid grid_id=”vc_gid:1548850989254-0cc03f52-3820-0″ include=”6226,6225,6224″][vc_message]\n

A) Sipari\u015f b\u00fclteni<\/strong><\/h2>\n

Her zaman haberdar olun, ba\u015fka haberleri ka\u00e7\u0131rmay\u0131n! Haber b\u00fclteni hizmetimiz sayesinde hukuk b\u00fcromuzla ilgili en son bilgileri her zaman e-posta yoluyla alacaks\u0131n\u0131z (\u00f6rne\u011fin de\u011fi\u015fen \u00e7al\u0131\u015fma saatleri vb.). Elbette, istedi\u011finiz zaman haber b\u00fclteni aboneli\u011finizi kolayca iptal edebilirsiniz. Her b\u00fcltenin sonunda ilgili bir abonelikten \u00e7\u0131kma ba\u011flant\u0131s\u0131 bulacaks\u0131n\u0131z. E-posta adresinizi girmeniz yeterlidir…<\/p>\n

<\/div>\n

B) Bilgilendirme mektubuna abone olun<\/strong><\/a><\/h2>\n
\n

E-posta ile rahat\u00e7a. Kay\u0131t olmak i\u00e7in e-posta adresinizi girmeniz yeterlidir; size bilgilendirme mektubumuzun en son versiyonu g\u00f6nderilecektir.
\nKay\u0131t olurken avantaj\u0131n\u0131z: Her ay\u0131n ba\u015f\u0131nda bu g\u00fcncellemeyi alacaks\u0131n\u0131z.<\/p>\n

<\/div>\n

C) E-posta yoluyla bloga abone olun<\/strong><\/h2>\n
\n
\n

Bu bloga abone olmak ve yeni yaz\u0131lar\u0131n bildirimlerini e-posta yoluyla almak i\u00e7in e-posta adresinizi girin.<\/p>\n<\/div>\n<\/form>\n<\/div>\n[\/vc_message][ultimate_spacer height=”50″]

Neumann & Walczak – Steuerberatungsgesellschaft GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n


\n Neumann & Walczak Vergi Dan\u0131\u015fmanlar\u0131 – Ortakl\u0131k – <\/span>
\n<\/span>Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n

\n

Web sitesi: www.neumann-walczak.de – E-posta: info@neumann-walczak.de<\/p>\n

Telefon: (0049) 02301 – 91 291 0 – Faks: (0049) 02301 – 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

<\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Muhasebe kay\u0131tlar\u0131n\u0131n imhas\u0131 [vc_separator][vc_single_image image=\"5499\" img_size=\"full\"][ultimate_heading main_heading=\"F\u00fcr Buchhaltungsunterlagen\" alignment=\"left\" main_heading_margin=\"margin-bottom:20px;\"]gelten bestimmte Aufbewahrungsfristen (vgl. \u00a7 147 AO). Im Jahresabschluss kann ggf. f\u00fcr die zuk\u00fcnftigen Kosten der Aufbewahrung dieser Unterlagen eine R\u00fcckstellung gebildet werden.[\/ultimate_heading][vc_separator css=\".vc_custom_1547462534290{margin-bottom: 20px !important;}\"]Yasal s\u00fcrelerin sona ermesi \u00fczerine, \u00f6zellikle a\u015fa\u011f\u0131daki belgeler 31 Aral\u0131k 2018 tarihinden sonra imha edilebilir: [ultimate_heading main_heading=\"10-j\u00e4hrige Aufbewahrungsfrist:\" alignment=\"left\" main_heading_margin=\"margin-bottom:20px;\"][\/ultimate_heading][ultimate_icon_list icon_size=\"20\"...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,599],"tags":[608,616],"class_list":["post-10827","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-muhasebe-kayitlari","tag-muhasebe-kayitlari","tag-yikim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10827","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=10827"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10827\/revisions"}],"predecessor-version":[{"id":10865,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/10827\/revisions\/10865"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=10827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=10827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=10827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}