{"id":8318,"date":"2025-12-22T09:23:35","date_gmt":"2025-12-22T09:23:35","guid":{"rendered":"http:\/\/www.makrodenetim.com.tr\/?p=8318"},"modified":"2025-12-22T09:23:35","modified_gmt":"2025-12-22T09:23:35","slug":"6102-sayili-turk-ticaret-kanununa-gore-2026-yilinda-uygulanacak-olan-idari-para-cezalarina-iliskin-teblig","status":"publish","type":"post","link":"http:\/\/www.makrodenetim.com.tr\/?p=8318","title":{"rendered":"6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanununa G\u00f6re 2026 Y\u0131l\u0131nda Uygulanacak Olan \u0130dari Para Cezalar\u0131na \u0130li\u015fkin Tebli\u011f"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/06\/ticaret-bakanligi-yeni.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13555\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/06\/ticaret-bakanligi-yeni.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>17 Aral&#305;k 2025 Tarihli Resmi Gazete Say&#305;: 33110 Ticaret Bakanl&#305;&#287;&#305;ndan: Ama&#231; ve kapsam MADDE 1-\u00a0(1) Bu Tebli&#287;in amac&#305;,\u00a013\/1\/2011\u00a0tarihli ve 6102 say&#305;l&#305;&#8230;\u00a0<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>6102 Say&#305;l&#305; T&#252;rk Ticaret Kanununa G&#246;re 2026 Y&#305;l&#305;nda Uygulanacak Olan &#304;dari Para Cezalar&#305;na &#304;li&#351;kin Tebli&#287;<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-12-17T00:19:10+03:00\">17 Aral&#305;k 2025 <\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p>17 Aral&#305;k 2025 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 33110<\/p>\n<p>Ticaret Bakanl&#305;&#287;&#305;ndan:<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\">\u00a0<\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-round vc_color-success vc_do_message\">\n<p><strong>&#214;ZET:<\/strong><\/p>\n<p><strong>Tebli&#287;in Amac&#305; ve Kapsam&#305; (MADDE 1)<\/strong><\/p>\n<ul>\n<li><strong>T&#252;rk Ticaret Kanunu (TTK)<\/strong>\u2019nda yer alan baz&#305;\u00a0<strong>idari para cezalar&#305;n&#305;<\/strong>,<\/li>\n<li><strong>2025 y&#305;l&#305; yeniden de&#287;erleme oran&#305; (%25,49)<\/strong>\u00a0esas al&#305;narak\u00a0<strong>g&#252;ncellemek<\/strong><\/li>\n<li>ve\u00a0<strong>2026 y&#305;l&#305;nda uygulanacak yeni ceza tutarlar&#305;n&#305; belirlemektir.<\/strong><\/li>\n<\/ul>\n<p><strong>Uygulanacak Ceza Tutarlar&#305; (MADDE 3)<\/strong><\/p>\n<p>A&#351;a&#287;&#305;daki tutarlar\u00a0<strong>1 Ocak 2026 \u2013 31 Aral&#305;k 2026<\/strong>\u00a0tarihleri aras&#305;nda uygulanacakt&#305;r.<\/p>\n<p><strong>TTK Madde 33<\/strong><\/p>\n<p><strong>(Ticaret siciline tescil ve bildirim y&#252;k&#252;ml&#252;l&#252;kleri)<\/strong><\/p>\n<ul>\n<li><strong>2. f&#305;kra cezas&#305;: 22.194 TL<\/strong><\/li>\n<\/ul>\n<p>&#214;rne&#287;in:<br \/>\nTescil edilmesi gereken hususlar&#305;n s&#252;resinde ticaret siciline bildirilmemesi.<\/p>\n<p><strong>TTK Madde 38<\/strong><\/p>\n<p><strong>(Tacirin ticari unvan&#305; kullanma y&#252;k&#252;ml&#252;l&#252;&#287;&#252;)<\/strong><\/p>\n<ul>\n<li><strong>1. f&#305;kra cezas&#305;:\u00a0<\/strong>\u00a0<strong>44.443 TL<\/strong><\/li>\n<\/ul>\n<p>Ticari unvan&#305;n, belgelerde ve i&#351;letmede usule uygun kullan&#305;lmamas&#305; h\u00e2li.<\/p>\n<p><strong>TTK Madde 51<\/strong><\/p>\n<p><strong>(Ticari defter ve belgelerde unvan kullan&#305;m&#305;)<\/strong><\/p>\n<ul>\n<li><strong>2. f&#305;kra cezas&#305;:\u00a0<\/strong>\u00a0<strong>44.443 TL<\/strong><\/li>\n<\/ul>\n<p>Ticari mektuplar ve belgelerde zorunlu bilgilerin yer almamas&#305;.<\/p>\n<p><strong>TTK Madde 562<\/strong><\/p>\n<p><strong>(&#199;e&#351;itli ticari y&#252;k&#252;ml&#252;l&#252;klere ayk&#305;r&#305;l&#305;k h\u00e2lleri)<\/strong><\/p>\n<p><strong>\u25aa\ufe0f Birinci f&#305;kra (a\u2013f bentleri)<\/strong><\/p>\n<ul>\n<li><strong>Her bir bent i&#231;in ceza:\u00a0<\/strong>\u00a0<strong>88.997 TL<\/strong><\/li>\n<\/ul>\n<p>&#214;rnek konular:<\/p>\n<ul>\n<li>Defterlerin usul&#252;ne uygun tutulmamas&#305;<\/li>\n<li>Belgelerin saklanmamas&#305;<\/li>\n<li>Elektronik y&#252;k&#252;ml&#252;l&#252;klere ayk&#305;r&#305;l&#305;k<\/li>\n<\/ul>\n<p><strong>\u25aa\ufe0f &#304;kinci f&#305;kra<\/strong><\/p>\n<ul>\n<li><strong>Ceza tutar&#305;: 88.997 TL<\/strong><\/li>\n<\/ul>\n<p>Genellikle defter ve kay&#305;t d&#252;zenine ili&#351;kin a&#287;&#305;r ihlaller.<\/p>\n<p><strong>\u25aa\ufe0f On&#252;&#231;&#252;nc&#252; f&#305;kra (a bendi)<\/strong><\/p>\n<ul>\n<li><strong>Ceza tutar&#305;: 173.801 TL<\/strong><\/li>\n<\/ul>\n<p><strong>En y&#252;ksek cezalardan biri<\/strong><br \/>\n&#214;zellikle\u00a0<strong>denetime engel olma<\/strong>,\u00a0<strong>bilgi ve belge vermeme<\/strong>\u00a0gibi a&#287;&#305;r ihlallerde uygulan&#305;r.<\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\"><strong>Ama&#231; ve kapsam<\/strong><\/div>\n<\/div>\n<p><strong>MADDE 1-\u00a0<\/strong>(1) Bu Tebli&#287;in amac&#305;,\u00a013\/1\/2011\u00a0tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2011\/02\/14\/turk-ticaret-kanunu-6102-sayili-kanun\/\">6102 say&#305;l&#305; T&#252;rk Ticaret Kanununun<\/a><\/strong>\u00a033 &#252;nc&#252;, 38 inci, 51 inci ve 562\u00a0nci\u00a0maddelerinde d&#252;zenlenmi&#351; olan idari para cezalar&#305;n&#305;n 27\/11\/2025 tarihli ve 33090 say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2025\/11\/27\/vergi-usul-kanunu-genel-tebligi-sira-no-585\/\">Vergi Usul Kanunu Genel Tebli&#287;i (S&#305;ra No: 585)<\/a><\/strong>\u2019nde\u00a02025 y&#305;l&#305; i&#231;in yeniden de&#287;erleme oran&#305; olarak tespit edilen % 25,49 (yirmi be&#351; virg&#252;l k&#305;rk dokuz) oran&#305;nda art&#305;r&#305;larak yeniden belirlenmesidir.<\/p>\n<p><strong>Dayanak<\/strong><\/p>\n<p><strong>MADDE 2-\u00a0<\/strong>(1) Bu Tebli&#287;, 6102 say&#305;l&#305; Kanunun 210 uncu maddesinin birinci f&#305;kras&#305; ile\u00a030\/3\/2005\u00a0tarihli ve\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2005\/03\/31\/kabahatler-kanunu-5326-sayili-kanun\/\">5326 say&#305;l&#305; Kabahatler Kanununun<\/a><\/strong>\u00a017\u00a0nci\u00a0maddesinin yedinci f&#305;kras&#305;na dayan&#305;larak haz&#305;rlanm&#305;&#351;t&#305;r.<\/p>\n<p><strong>Ceza miktarlar&#305;<\/strong><\/p>\n<p><strong>MADDE 3-\u00a0<\/strong>(1) 6102 say&#305;l&#305; Kanun uyar&#305;nca\u00a01\/1\/2026\u00a0ile 31\/12\/2026 tarihleri aras&#305;nda uygulanacak idari para cezas&#305; miktarlar&#305; a&#351;a&#287;&#305;daki &#351;ekilde belirlenmi&#351;tir:<\/p>\n<table width=\"548\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"472\"><strong>6102 say&#305;l&#305; Kanunun 33 &#252;nc&#252; maddesinin;<\/strong><\/td>\n<td width=\"132\"><strong>T&#252;rk Liras&#305;<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\">&#304;kinci f&#305;kras&#305;ndaki ceza miktar&#305;<\/td>\n<td width=\"132\">22.194<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\"><strong>6102 say&#305;l&#305; Kanunun 38 inci maddesinin;<\/strong><\/td>\n<td width=\"132\"><strong>T&#252;rk Liras&#305;<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\">Birinci f&#305;kras&#305;ndaki ceza miktar&#305;<\/td>\n<td width=\"132\">44.443<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\"><strong>6102 say&#305;l&#305; Kanunun 51 inci maddesinin;<\/strong><\/td>\n<td width=\"132\"><strong>T&#252;rk Liras&#305;<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\">&#304;kinci f&#305;kras&#305;ndaki ceza miktar&#305;<\/td>\n<td width=\"132\">44.443<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\"><strong>6102 say&#305;l&#305; Kanunun 562\u00a0nci\u00a0maddesinin;<\/strong><\/td>\n<td width=\"132\"><strong>T&#252;rk Liras&#305;<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\" width=\"283\">Birinci f&#305;kras&#305;ndaki ceza miktar&#305;<\/td>\n<td width=\"189\">(a) bendi<\/td>\n<td rowspan=\"6\" width=\"132\">88.997<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">(b) bendi<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">(c) bendi<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">(d) bendi<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">(e) bendi<\/td>\n<\/tr>\n<tr>\n<td width=\"189\">(f) bendi<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"472\">&#304;kinci f&#305;kras&#305;ndaki ceza miktar&#305;<\/td>\n<td width=\"132\">88.997<\/td>\n<\/tr>\n<tr>\n<td width=\"283\">On&#252;&#231;&#252;nc&#252;\u00a0f&#305;kras&#305;ndaki ceza miktar&#305;<\/td>\n<td width=\"189\">(a) bendi<\/td>\n<td width=\"132\">173.801<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Y&#252;r&#252;rl&#252;k<\/strong><\/p>\n<p><strong>MADDE 4-\u00a0<\/strong>(1) Bu Tebli&#287;\u00a01\/1\/2026\u00a0tarihinde y&#252;r&#252;rl&#252;&#287;e girer.<\/p>\n<p><strong>Y&#252;r&#252;tme<\/strong><\/p>\n<p><strong>MADDE 5-\u00a0<\/strong>(1) Bu Tebli&#287; h&#252;k&#252;mlerini Ticaret Bakan&#305; y&#252;r&#252;t&#252;r.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>17 Aral&#305;k 2025 Tarihli Resmi Gazete Say&#305;: 33110 Ticaret Bakanl&#305;&#287;&#305;ndan: Ama&#231; ve kapsam MADDE 1-\u00a0(1) Bu Tebli&#287;in amac&#305;,\u00a013\/1\/2011\u00a0tarihli ve 6102 say&#305;l&#305;&#8230;\u00a0 &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8318","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/8318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8318"}],"version-history":[{"count":0,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/8318\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8318"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}