{"id":162,"date":"2025-04-29T11:16:03","date_gmt":"2025-04-29T08:16:03","guid":{"rendered":"https:\/\/wordpress-1316973-5403568.cloudwaysapps.com\/?p=162"},"modified":"2026-04-01T16:34:49","modified_gmt":"2026-04-01T13:34:49","slug":"tuzel-kisi-nedir","status":"publish","type":"post","link":"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/","title":{"rendered":"T\u00fczel Ki\u015fi Nedir? Ger\u00e7ek Ki\u015fi ile Farklar\u0131 Nelerdir?"},"content":{"rendered":"<p>Kurulu\u015flar t\u00fczel ki\u015fi \u00fcnvan\u0131yla ticari faaliyetlerine ili\u015fkin yasal y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirilebilir. T\u00fczel ki\u015fili\u011fin yasal ve ekonomik a\u00e7\u0131dan sa\u011flad\u0131\u011f\u0131 bir\u00e7ok avantaj vard\u0131r. Fiziksel varl\u0131\u011fa sahip olmayan t\u00fczel ki\u015fi, hukuken hak ve bor\u00e7 sahibi olabilir. Vergi m\u00fckellefiyeti, s\u00f6zle\u015fme yapma ve dava a\u00e7ma hakk\u0131 gibi yetkileri bulunur. Yaz\u0131m\u0131zdan t\u00fczel ki\u015fi hakk\u0131nda detayl\u0131 bilgi edinebilir, hukuki s\u00fcre\u00e7lerinizi etkili \u015fekilde y\u00f6netebilirsiniz.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #29294b;color:#29294b\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #29294b;color:#29294b\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Tuzel_Kisi_Nedir\" >T\u00fczel Ki\u015fi Nedir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Tuzel_Kisi_Kimlik_Kodu_LEI_Nedir\" >T\u00fczel Ki\u015fi Kimlik Kodu\u00a0(LEI)\u00a0Nedir?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Tuzel_Kisinin_Ozellikleri_Nelerdir\" >T\u00fczel Ki\u015finin \u00d6zellikleri Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Tuzel_Kisi_ve_Gercek_Kisi_Arasindaki_Fark_Nedir\" >T\u00fczel Ki\u015fi ve Ger\u00e7ek Ki\u015fi Aras\u0131ndaki Fark Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Tuzel_Kisinin_Cesitleri_Nelerdir\" >T\u00fczel Ki\u015finin \u00c7e\u015fitleri Nelerdir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Ozel_Hukuk_Tuzel_Kisileri\" >\u00d6zel Hukuk T\u00fczel Ki\u015fileri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Kamu_Tuzel_Kisileri\" >Kamu T\u00fczel Ki\u015fileri<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Anayasada_Duzenlenen_Kamu_Tuzel_Kisileri\" >Anayasada D\u00fczenlenen Kamu T\u00fczel Ki\u015fileri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Kanunla_Duzenlenen_Kamu_Tuzel_Kisileri\" >Kanunla D\u00fczenlenen Kamu T\u00fczel Ki\u015fileri<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Tuzel_Kisilik_Unsurlari_Nelerdir\" >T\u00fczel Ki\u015filik Unsurlar\u0131 Nelerdir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Amac\" >Ama\u00e7<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Orgutlenme\" >\u00d6rg\u00fctlenme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Hukuk_Duzeninin_Bagimsiz_Tuzel_Kisilik_Tanimasi\" >Hukuk D\u00fczeninin Ba\u011f\u0131ms\u0131z T\u00fczel Ki\u015filik Tan\u0131mas\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Tuzel_Kisinin_Sorumluluklari_Nelerdir\" >T\u00fczel Ki\u015finin Sorumluluklar\u0131 Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Tuzel_Kisi_Unvani_Alabilmek_Icin_Gerekli_Olan_Belgeler\" >T\u00fczel Ki\u015fi \u00dcnvan\u0131 Alabilmek \u0130\u00e7in Gerekli Olan Belgeler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Muhasebe_Programi_Robom_Finansal_Sureclerinizde_Yaninizda\" >Muhasebe Program\u0131 Robom Finansal S\u00fcre\u00e7lerinizde Yan\u0131n\u0131zda!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/robom.com/blog\/tuzel-kisi-nedir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Tuzel_Kisi_Nedir\"><\/span>T\u00fczel Ki\u015fi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00fczel ki\u015fi, belirli bir ama\u00e7 do\u011frultusunda bir araya gelen ve hukuki bir varl\u0131k olarak kabul edilen organizasyonlard\u0131r. T\u00fcrk Medeni Kanunu&#8217;nun 47. maddesi uyar\u0131nca \u00f6rg\u00fctlenmi\u015f ki\u015fi ve \u00f6zg\u00fclenmi\u015f ba\u011f\u0131ms\u0131z mal topluluklar\u0131 kendileriyle ilgili \u00f6zel h\u00fck\u00fcmlere g\u00f6re t\u00fczel ki\u015filik kazan\u0131r. Birden fazla ki\u015finin ve mal toplulu\u011funun birle\u015fti\u011fi durumlarda hukuki i\u015flemlerin tek bir isimle y\u00fcr\u00fct\u00fclmesini sa\u011flar. T\u00fczel ki\u015fi kurulu\u015f s\u00fcrecini tamamlad\u0131ktan sonra kendi ad\u0131na \u00e7e\u015fitli yasal i\u015flemler yapabilir.<\/p>\n<p>T\u00fczel ki\u015filer cins, ya\u015f ve h\u0131s\u0131ml\u0131k gibi insana \u00f6zg\u00fc \u00f6zellikler d\u0131\u015f\u0131nda kalan b\u00fct\u00fcn haklara ve bor\u00e7lara sahiptir. T\u00fczel ki\u015finin yerle\u015fim yeri kurulu\u015f belgesinde aksi belirtilmedi\u011fi s\u00fcrece i\u015flerin y\u00f6netildi\u011fi yerdir. T\u00fczel ki\u015finin mal varl\u0131\u011f\u0131 kurulu\u015f amac\u0131na en yak\u0131n ama\u00e7la faaliyet s\u00fcrd\u00fcren kamu kurumuna veya kurulu\u015funa gider.\u00a0T\u00fczel ki\u015filer kendilerini olu\u015fturan \u00fcyelerden, ortaklardan ya da temsilcilerden ba\u011f\u0131ms\u0131z olu\u015fumlard\u0131r. Faaliyet raporlama ve \u00e7al\u0131\u015fan haklar\u0131n\u0131 koruma gibi \u00e7e\u015fitli hukuki sorumluluklar\u0131 vard\u0131r.<\/p>\n<p>T\u00fczel ki\u015fi \u00fcnvan\u0131n\u0131n edinilebilmesi i\u00e7in belirli bir prosed\u00fcr uygulanmal\u0131d\u0131r. T\u00fczel ki\u015fili\u011fin hayata ge\u00e7irilmesinde \u00f6ncelikle kurulu\u015f amac\u0131 belirlenmelidir. Amaca karar verildikten sonra da t\u00fczel ki\u015fiyi kuracak ki\u015filerin veya kurumlar\u0131n kararla\u015ft\u0131r\u0131lmas\u0131 ve ana s\u00f6zle\u015fmesinin haz\u0131rlanmas\u0131 gerekir. T\u00fcm bu i\u015flemler t\u00fczel ki\u015fili\u011fin temel nitelikleridir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tuzel_Kisi_Kimlik_Kodu_LEI_Nedir\"><\/span>T\u00fczel Ki\u015fi Kimlik Kodu\u00a0(LEI)\u00a0Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00fczel ki\u015fi\u00a0kimlik kodu global finansal pazarlara kat\u0131lan \u015firketlerin tek bir kodla tan\u0131mlanmas\u0131n\u0131 sa\u011flar. T\u00fczel ki\u015fi kimlik kodu yirmi basamakl\u0131d\u0131r ve alfan\u00fcmeriktir. T\u00fczel ki\u015fi kimlik kodu finansal i\u015flemlerden yasal s\u00f6zle\u015fmelere kadar bir\u00e7ok prosed\u00fcr\u00fcn ger\u00e7ekle\u015ftirilmesinde rol oynar.<\/p>\n<p>T\u00fczel ki\u015filer kimlik koduyla birincil ara birim g\u00f6revi yapabilir. T\u00fczel ki\u015fi kimlik kodu sayesinde bir \u015firketin ad\u0131 ve sahibinin kim oldu\u011fu gibi temel referans bilgileri edinilebilir. LEI t\u00fcm i\u015fletmelerin faydalanabilece\u011fi \u00f6zel bir sistem oldu\u011fu i\u00e7in do\u011fru ve \u015feffaf veri taban\u0131n\u0131n olu\u015fturulmas\u0131na olanak tan\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tuzel_Kisinin_Ozellikleri_Nelerdir\"><\/span>T\u00fczel Ki\u015finin \u00d6zellikleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u00c7e\u015fitli t\u00fcrleri olan t\u00fczel ki\u015finin \u00f6zellikleri \u015funlard\u0131r:<\/p>\n<ul>\n<li>T\u00fczel ki\u015filik sosyal bir ger\u00e7ek de\u011fil, insan fikrinin yaratt\u0131\u011f\u0131 bir ger\u00e7ektir.<\/li>\n<li>T\u00fczel ki\u015finin mal varl\u0131\u011f\u0131 edinme, s\u00f6zle\u015fme yapma ve faaliyet g\u00f6sterme gibi haklar\u0131 bulunur.<\/li>\n<li>T\u00fczel ki\u015fi ger\u00e7ek ki\u015filik hakk\u0131 kapsam\u0131ndaki de\u011ferleri koruma imk\u00e2n\u0131 sunar.<\/li>\n<li>T\u00fczel ki\u015filerin entelekt\u00fcel varl\u0131klar\u0131 onur ve sayg\u0131nl\u0131k d\u00e2hilinde g\u00fcvence alt\u0131na al\u0131narak sosyal alg\u0131lan\u0131\u015f \u015fekilleri korunabilir.<\/li>\n<li>Bor\u00e7lanabilme ve mal varl\u0131\u011f\u0131 edinme gibi konularda hak ehliyetine sahiptir.<\/li>\n<li>T\u00fczel ki\u015fiyi di\u011fer ki\u015filerden ay\u0131ran ve toplumsal hayatta belirli k\u0131lan tan\u0131t\u0131m ve i\u015faret \u015feklinde bir t\u00fczel ad bulunur. Ticaret \u00fcnvan\u0131, i\u015fletme ad\u0131, tabela, amblem, katalog ve ticari marka gibi unsurlar da t\u00fczel ki\u015fiye ait olabilir.<\/li>\n<li>Gizli ve \u00f6zel hayat alanlar\u0131 ger\u00e7ek ki\u015filerde oldu\u011fu gibi t\u00fczel ki\u015filer i\u00e7in de ge\u00e7erlidir. T\u00fczel ki\u015filerin i\u00e7 i\u015fleyi\u015fi, \u00f6rg\u00fctsel yap\u0131s\u0131 ve i\u00e7inde bulundu\u011fu ili\u015fkilere dair bilgiler gizlilik d\u00e2hilindedir.<\/li>\n<li>T\u00fczel ki\u015filer ticari ve sosyal ama\u00e7larla kurularak faaliyet g\u00f6sterir.<\/li>\n<li>T\u00fczel ki\u015fili\u011fin kredi ve sigorta s\u00f6zle\u015fmeleri gibi hukuki ili\u015fkileri de ki\u015fisel verilerin korunmas\u0131 kapsam\u0131nda sakl\u0131 kalabilir.<\/li>\n<li>T\u00fczel ki\u015finin mesleki, ticari ve sanatsal faaliyetleriyle toplum i\u00e7inde elde etti\u011fi ekonomik ki\u015fili\u011fi de korunabilir.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tuzel_Kisi_ve_Gercek_Kisi_Arasindaki_Fark_Nedir\"><\/span>T\u00fczel Ki\u015fi ve Ger\u00e7ek Ki\u015fi Aras\u0131ndaki Fark Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00fczel ki\u015fi ve ger\u00e7ek ki\u015fi \u00e7e\u015fitli faaliyetlerin ger\u00e7ekle\u015ftirilme s\u00fcrecinde rol oynayan ve hukukta var olan iki temel ki\u015filik grubudur. Her ikisi de haklara ve sorumluluklara sahiptir ancak varl\u0131klar\u0131, ama\u00e7lar\u0131 ve sorumluluklar\u0131 farkl\u0131l\u0131k g\u00f6sterir. T\u00fczel ki\u015fi ve ger\u00e7ek ki\u015fi aras\u0131ndaki farklar \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n<ul>\n<li>T\u00fczel ki\u015fi kurumsal, ger\u00e7ek ki\u015fi bireyseldir.<\/li>\n<li>Ger\u00e7ek ki\u015filik ki\u015finin do\u011fumuyla var olup \u00f6ld\u00fc\u011f\u00fcnde biterken t\u00fczel ki\u015filer kurulu\u015fla ba\u015flay\u0131p iflasla veya kapan\u0131\u015fla sonlan\u0131r.<\/li>\n<li>Ger\u00e7ek ki\u015filikte ki\u015filer kendilerini temsil ederken t\u00fczel ki\u015filikte t\u00fczel ki\u015fili\u011fi kuranlar taraf\u0131ndan y\u00f6netim sa\u011flan\u0131r.<\/li>\n<li>T\u00fczel ki\u015filik faaliyet alan\u0131na ve hukuki stat\u00fcye ba\u011fl\u0131 olarak \u00e7e\u015fitlilik g\u00f6sterir. Ger\u00e7ek ki\u015filerse yaln\u0131zca kendi varl\u0131klar\u0131ndan ibarettir.<\/li>\n<li>Ger\u00e7ek ki\u015fi kendi haklar\u0131 ve \u00f6zg\u00fcrl\u00fckleri kapsam\u0131nda bor\u00e7lanabilir ya da alacakl\u0131 yerine ge\u00e7ebilir. T\u00fczel ki\u015fininse kendi ba\u015f\u0131na bu \u015fekilde bir bor\u00e7lanma veya alacakl\u0131 konumuna ge\u00e7mesi m\u00fcmk\u00fcn de\u011fildir.<\/li>\n<li>Ger\u00e7ek ki\u015filerin ki\u015fisel \u00f6zellikleri ve kimlikleri vard\u0131r ancak t\u00fczel ki\u015filerin varl\u0131klar\u0131 tamamen faaliyete ba\u011fl\u0131d\u0131r.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tuzel_Kisinin_Cesitleri_Nelerdir\"><\/span>T\u00fczel Ki\u015finin \u00c7e\u015fitleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Yasal kurallara uygun olu\u015fturulan t\u00fczel ki\u015fi, ortakl\u0131k \u00e7er\u00e7evesinde \u00f6rg\u00fctlenme sa\u011flayan bir yap\u0131d\u0131r. T\u00fczel ki\u015filer ba\u011fl\u0131 olduklar\u0131 hukuki alana g\u00f6re \u00f6zel hukuk ve kamu t\u00fczel ki\u015fileri olmak \u00fczere ikiye ayr\u0131l\u0131r. \u00c7e\u015fitlenen t\u00fczel ki\u015filer kendi i\u00e7lerinde ki\u015fi ve mal toplulu\u011fu olarak farkl\u0131 ama\u00e7lar do\u011frultusunda s\u0131n\u0131fland\u0131r\u0131l\u0131r. T\u00fczel ki\u015filerin \u00e7e\u015fitleri \u015fu \u015fekilde detayland\u0131r\u0131labilir:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ozel_Hukuk_Tuzel_Kisileri\"><\/span>\u00d6zel Hukuk T\u00fczel Ki\u015fileri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u00d6zel hukuk kurallar\u0131 d\u00e2hilinde kurulan ve bu kurallara ba\u011fl\u0131 olarak faaliyet g\u00f6steren t\u00fczel ki\u015filerdir. \u00d6zel hukuk t\u00fczel ki\u015fileri ger\u00e7ek ki\u015filerin iradeleriyle kurulabilir ve sona erdirilebilir. E\u015fitlik ilkesine tabi olmakla beraber \u00fcst\u00fcn yetkileri yoktur.<\/p>\n<p>\u00d6zel hukuk t\u00fczel ki\u015fileri k\u00e2r elde etmek ve hay\u0131r yapmak gibi bireysel ama\u00e7lar\u0131n ger\u00e7ekle\u015ftirilmesi i\u00e7in olu\u015fturulur. \u00d6zel hukuk t\u00fczel ki\u015fileri\u00a0alanlar\u0131na\u00a0g\u00f6re \u015fu \u015fekilde \u00e7e\u015fitlenir:<\/p>\n<ul>\n<li><strong>Dernekler:\u00a0<\/strong>Dernekler minimum yedi ki\u015finin kazan\u00e7 payla\u015f\u0131m\u0131 d\u0131\u015f\u0131ndaki ortak ama\u00e7lar i\u00e7in birle\u015ftikleri t\u00fczel ki\u015fili\u011fe sahip topluluklard\u0131r. Topluluk beraber \u00e7al\u0131\u015fmak ve bilgileri entegre etmek suretiyle olu\u015fturulur. Kurulu\u015f bildirimini, dernek t\u00fcz\u00fc\u011f\u00fcn\u00fc ve gerekli belgeleri yerle\u015fim yerinin bulundu\u011fu m\u00fclki idare amirine vererek t\u00fczel ki\u015filik kazan\u0131labilir.<\/li>\n<li><strong>Federasyon ve Konfederasyon:\u00a0<\/strong>Federasyon ayn\u0131 kurulu\u015f amac\u0131ndaki en az be\u015f derne\u011fin bir araya gelmesiyle olu\u015fur. Konfederasyonlarsa minimum \u00fc\u00e7 federasyonun birle\u015fmesiyle kurulur. Her iki topluluk da gerekli belgelerin ilgili kuruma iletilmesiyle t\u00fczel ki\u015filik edinebilir.<\/li>\n<li><strong>Sendikalar:\u00a0<\/strong>Sendika, i\u015f\u00e7ilerin i\u015fveren kar\u015f\u0131s\u0131ndaki haklar\u0131 ve menfaatleri i\u00e7in en az yedi ki\u015fi olarak kurduklar\u0131 kurulu\u015flar\u0131n ortak ad\u0131d\u0131r. 6356 say\u0131l\u0131 Sendikalar ve Toplu \u0130\u015f S\u00f6zle\u015fmesi Kanunu\u00a0uyar\u0131nca i\u015f kolunda faaliyette bulunmak i\u00e7in t\u00fczel ki\u015filik \u00fcnvan\u0131 al\u0131nabilir. Ayn\u0131 nitelikteki kurulu\u015flar bir araya geldi\u011finde kurulu\u015flar\u0131n b\u00fct\u00fcn haklar\u0131, bor\u00e7lar\u0131, yetkileri ve \u00e7\u0131karlar\u0131 t\u00fczel ki\u015fili\u011fe ge\u00e7er.<\/li>\n<li><strong>Siyasal Partiler: <\/strong>2820 say\u0131l\u0131 Siyasi Partiler Kanunu&#8217;na g\u00f6re siyasi partiler, devlet ve toplum d\u00fczeninin \u00e7a\u011fda\u015f medeniyet seviyesine ula\u015fmas\u0131 i\u00e7in \u00fclke \u00e7ap\u0131nda faaliyet g\u00f6steren, t\u00fczel ki\u015fili\u011fe sahip kurulu\u015flard\u0131r.<\/li>\n<li><strong>Vak\u0131flar:\u00a0<\/strong>Vak\u0131flar, t\u00fczel ki\u015filerin mallar\u0131n\u0131n ve haklar\u0131n\u0131n s\u00fcrekli olarak belirli bir amaca \u00f6zg\u00fclenmesiyle olu\u015fan mal topluluklar\u0131d\u0131r. Vak\u0131flar, yerle\u015fim yeri mahkemesi g\u00f6zetiminde tutulan sicile tescil edilerek t\u00fczel ki\u015filik \u00fcnvan\u0131na sahip olabilir. Vak\u0131flarda \u00f6zg\u00fclenen mallar\u0131n m\u00fclkiyeti ve haklar\u0131 t\u00fczel ki\u015fili\u011fe ge\u00e7er ve t\u00fczel ki\u015filik yoluyla \u00e7e\u015fitli i\u015flemler ger\u00e7ekle\u015ftirilebilir.<\/li>\n<li><strong>Kooperatifler: <\/strong>Kooperatifler\u00a0t\u00fczel ki\u015filik \u00e7er\u00e7evesinde birle\u015ferek ortaklar\u0131n\u0131n belirli ekonomik menfaatlerini ve ihtiya\u00e7lar\u0131n\u0131, dayan\u0131\u015fma ve kefalet sa\u011flay\u0131p korumak i\u00e7in kurulur. Kooperatifler ticaret siciline tescille t\u00fczel ki\u015filik elde edebilir.<\/li>\n<li><strong>Ticaret Ortakl\u0131klar\u0131:\u00a0<\/strong>6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu h\u00fckm\u00fcnce anonim, limited, kollektif ve komandit \u015firketler ticaret \u015firketi olarak kabul g\u00f6r\u00fcr. Belirli kurallar do\u011frultusunda ticaret \u00fcnvan\u0131na sahip olabilen bu \u015firketler t\u00fczel ki\u015filik olarak ele al\u0131n\u0131r.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Kamu_Tuzel_Kisileri\"><\/span>Kamu T\u00fczel Ki\u015fileri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bir t\u00fczel ki\u015finin kamu t\u00fczel ki\u015fili\u011fi edinebilmesi i\u00e7in kanunla kurulmu\u015f ve \u00f6zel hukuku a\u015fan kamu g\u00fcc\u00fc yetkinlikleriyle donat\u0131lm\u0131\u015f olmas\u0131 gerekir. Kamu t\u00fczel ki\u015fileri kurulu\u015f, \u00e7al\u0131\u015fma ve sona erme y\u00f6n\u00fcnden \u00f6zel hukuk t\u00fczel ki\u015filerinden farkl\u0131l\u0131k g\u00f6sterir. T.C. Anayasas\u0131&#8217;n\u0131n 127. maddesi h\u00fckm\u00fcnce il \u00f6zel idaresi, belediye ve k\u00f6y halk\u0131n\u0131n mahall\u00ee ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak i\u00e7in kanunla kurulan karar organlar\u0131 kamu t\u00fczel ki\u015fili\u011fine sahiptir.<\/p>\n<p>Kamu t\u00fczel ki\u015fili\u011fi, T.C. Anayasas\u0131&#8217;nda belirtilen esaslara g\u00f6re Cumhurba\u015fkanl\u0131\u011f\u0131 kararnamesiyle kurulur. Bunun yan\u0131 s\u0131ra kanunla d\u00fczenlenerek de olu\u015fturulabilir. Kamu t\u00fczel ki\u015filerinin \u00e7e\u015fitleri \u015fu \u015fekilde detayland\u0131r\u0131labilir:<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Anayasada_Duzenlenen_Kamu_Tuzel_Kisileri\"><\/span>Anayasada D\u00fczenlenen Kamu T\u00fczel Ki\u015fileri<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>T.C. Anayasas\u0131&#8217;nda d\u00fczenlenerek kurulan kamu t\u00fczel ki\u015fileri, devlet t\u00fczel ki\u015fili\u011fi ve anayasada d\u00fczenlenen di\u011fer kamu t\u00fczel ki\u015fileri olmak \u00fczere ikiye ayr\u0131l\u0131r:<\/p>\n<ul>\n<li><strong>Devlet T\u00fczel Ki\u015fili\u011fi:<\/strong> Devlet ki\u015fi toplulu\u011fu \u015feklinde de\u011ferlendirilen bir kamu t\u00fczel ki\u015fisidir. Kendisini olu\u015fturan vatanda\u015flar\u0131n d\u0131\u015f\u0131nda ayr\u0131 bir hukuki kimli\u011fe sahiptir.<\/li>\n<li><strong>Anayasada D\u00fczenlenen Di\u011fer Kamu T\u00fczel Ki\u015fileri:<\/strong>\u00a0Mahall\u00ee idareler, barolar, odalar ve benzeri baz\u0131 kurumlar bu s\u0131n\u0131flamaya d\u00e2hildir.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Kanunla_Duzenlenen_Kamu_Tuzel_Kisileri\"><\/span>Kanunla D\u00fczenlenen Kamu T\u00fczel Ki\u015fileri<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Kanunla d\u00fczenlenen kamu t\u00fczel ki\u015fileri varl\u0131klar\u0131n\u0131 ve \u00f6rg\u00fctlerini kamu hukukuna ba\u011fl\u0131 olarak s\u00fcrd\u00fcr\u00fcr. T\u00fczel ki\u015filer devletin veya kamunun yarar\u0131na hizmet ederken belirli bir d\u00fczen i\u00e7inde faaliyet g\u00f6sterir. Kanunla d\u00fczenlenen kamu t\u00fczel ki\u015fili\u011fine sahip\u00a0kurulu\u015flardan baz\u0131lar\u0131 \u015funlard\u0131r:<\/p>\n<ul>\n<li>Y\u00fcksek\u00f6\u011fretim Kurulu,<\/li>\n<li>Y\u00fcksek Teknoloji Enstit\u00fcleri,<\/li>\n<li>T\u00fcrkiye Enerji, N\u00fckleer ve Maden Ara\u015ft\u0131rma Kurumu,<\/li>\n<li>Radyo ve Televizyon \u00dcst Kurulu,<\/li>\n<li>Bilgi Teknolojileri ve \u0130leti\u015fim Kurumu,<\/li>\n<li>Kamu \u0130hale Kurumu.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tuzel_Kisilik_Unsurlari_Nelerdir\"><\/span>T\u00fczel Ki\u015filik Unsurlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00fczel ki\u015filik unsurlar\u0131 mallar\u0131n ve hizmetlerin ay\u0131rt edilmesinde \u00f6nemli rol oynar. \u00c7e\u015fitli alanlarda faaliyet g\u00f6stermek isteyen kurucular\u0131n ki\u015fisel haklar\u0131n\u0131 korumalar\u0131na yard\u0131mc\u0131 olur. T\u00fczel ki\u015filik ama\u00e7, \u00f6rg\u00fctlenme ve hukuk d\u00fczeninin ba\u011f\u0131ms\u0131z t\u00fczel ki\u015filik tan\u0131mas\u0131 olmak \u00fczere \u00fc\u00e7e ayr\u0131l\u0131r. T\u00fczel ki\u015filik unsurlar\u0131 \u015fu \u015fekilde detayland\u0131r\u0131labilir:<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Amac\"><\/span><strong>Ama\u00e7<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u00fczel ki\u015fili\u011fi olu\u015fturan ki\u015fi veya mal topluluklar\u0131 bir amac\u0131 ger\u00e7ekle\u015ftirmek i\u00e7in bir araya gelmi\u015f olmal\u0131d\u0131r. Ama\u00e7 ekonomik ya da manevi nitelikli olabilir. \u015eirketler ekonomik ama\u00e7 ta\u015f\u0131yan t\u00fczel ki\u015fili\u011fe \u00f6rnektir. Dernekler, vak\u0131flar ve sendikalar da manevi ama\u00e7 ta\u015f\u0131yan t\u00fczel ki\u015fili\u011fe \u00f6rnek g\u00f6sterilebilir.<\/p>\n<p>Amac\u0131n niteli\u011fi fark etmeksizin giri\u015filen faaliyetin s\u00fcreklilik ta\u015f\u0131mas\u0131 gerekir. Faaliyetlerin sonucunda ger\u00e7ekle\u015fmesi hedeflenen amac\u0131n s\u00fcreklilik ta\u015f\u0131mas\u0131na gerek yoktur. \u00d6rne\u011fin bir derne\u011fin hangi alanda faaliyet g\u00f6sterece\u011fi veya vakfa tahsis edilen mallar\u0131n ne ama\u00e7la kullan\u0131laca\u011f\u0131 belirlenmelidir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Orgutlenme\"><\/span><strong>\u00d6rg\u00fctlenme<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ki\u015fi veya mal toplulu\u011fu, ama\u00e7lar\u0131n\u0131 hayata ge\u00e7irecek \u015fekilde \u00f6rg\u00fctlenmi\u015f olmal\u0131d\u0131r. Amac\u0131n ger\u00e7ekle\u015febilmesi i\u00e7in gereken y\u00f6netim organ\u0131n\u0131n toplanm\u0131\u015f olmas\u0131 bu \u00f6rg\u00fctlenme kapsam\u0131na d\u00e2hildir. Bir mal veya ki\u015fi toplulu\u011funun t\u00fczel ki\u015fi olabilmesi i\u00e7in gereken \u00f6rg\u00fctlenme kurallar\u0131n\u0131 hukuk sistemi belirler. \u00d6rg\u00fctlenme unsurunun do\u011fru tamamlanabilmesi i\u00e7in zorunlu organlar tan\u0131mlanm\u0131\u015ft\u0131r. \u00d6rg\u00fctte zorunlu organlar olmad\u0131\u011f\u0131 takdirde t\u00fczel ki\u015filik \u00fcnvan\u0131 al\u0131nmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hukuk_Duzeninin_Bagimsiz_Tuzel_Kisilik_Tanimasi\"><\/span><strong>Hukuk D\u00fczeninin Ba\u011f\u0131ms\u0131z T\u00fczel Ki\u015filik Tan\u0131mas\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Kendilerine t\u00fczel ki\u015filik tan\u0131nan bu topluluklar; b\u00fcnyesinde bulunan ki\u015filerden, mal tahsis edenlerden ve \u00fc\u00e7\u00fcnc\u00fc taraflardan ba\u011f\u0131ms\u0131z bir kimli\u011fe sahiptir. T\u00fczel ki\u015filerin mal varl\u0131klar\u0131 \u00fcyelerinin ve ortaklar\u0131n\u0131n mal varl\u0131\u011f\u0131ndan ayr\u0131d\u0131r. Ba\u011f\u0131ms\u0131z t\u00fczel ki\u015filik tan\u0131mas\u0131 hukuki olarak d\u00fczenlenen bir sistemdir. Hangi t\u00fcr mallar\u0131n ve ki\u015filerin t\u00fczel ki\u015filik kazanabilece\u011fi hukuk \u00e7er\u00e7evesinde belirli say\u0131da kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Tuzel_Kisinin_Sorumluluklari_Nelerdir\"><\/span>T\u00fczel Ki\u015finin Sorumluluklar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00fczel ki\u015filerin hak ehliyetinin ger\u00e7ek ki\u015filere oranla daha fazla oldu\u011fu s\u00f6ylenebilir. T\u00fczel ki\u015filer kurulu\u015f ama\u00e7lar\u0131 ve b\u00fcnyeleri itibar\u0131yla ger\u00e7ek ki\u015filerin sahip olmad\u0131\u011f\u0131 haklara sahip olabilir. T\u00fczel ki\u015fi yapt\u0131\u011f\u0131 i\u015flemlerden ya da bor\u00e7lardan kendi mal varl\u0131\u011f\u0131yla sorumlu tutulur.<\/p>\n<p>T\u00fczel ki\u015filerin hukuki sorumluluklar\u0131 kurulu\u015f varl\u0131\u011f\u0131na ve y\u00f6netimine ba\u011fl\u0131d\u0131r. Sorumluluklar t\u00fcz\u00fck, ortakl\u0131k s\u00f6zle\u015fmesi ve vak\u0131f senedi gibi kurulu\u015f stat\u00fcs\u00fcnde belirtilen belgelerin ama\u00e7lar\u0131yla belirlenir. T\u00fczel ki\u015fi \u00e7e\u015fitleri de bu sorumluluklar\u0131 etkileyen durumlar aras\u0131ndad\u0131r.<\/p>\n<p>T\u00fczel ki\u015finin sorumluluklar\u0131\u00a0\u015fu \u015fekilde a\u00e7\u0131klanabilir:<\/p>\n<ul>\n<li>Bir ger\u00e7ek ki\u015fi kabahatini t\u00fczel ki\u015fili\u011fi \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirirse t\u00fczel ki\u015fi bu ger\u00e7ek ki\u015finin faaliyetinden sorumlu tutulur ve t\u00fczel ki\u015fiye de cezai yapt\u0131r\u0131m uygulan\u0131r. Bu sebeple t\u00fczel ki\u015finin faaliyet alan\u0131nda yap\u0131lacak i\u015flemlere dikkat edilmelidir.<\/li>\n<li>T\u00fczel ki\u015fi, \u00e7al\u0131\u015fanlar\u0131ndan da sorumlu olabilir. \u00c7al\u0131\u015fanlar\u0131n t\u00fczel ki\u015finin sorumlulu\u011fu alt\u0131nda ele al\u0131nmas\u0131 i\u00e7in \u00e7al\u0131\u015fan ki\u015fiyle t\u00fczel ki\u015fi aras\u0131nda hizmet s\u00f6zle\u015fmesi imzalanmal\u0131d\u0131r. Hizmet s\u00f6zle\u015fmesinin d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan ki\u015fi bir eylemiyle \u00fc\u00e7\u00fcnc\u00fc ki\u015fiye zarar vermi\u015f ve bu zarar t\u00fczel ki\u015finin i\u015flerini g\u00f6r\u00fcrken do\u011fmu\u015f olmal\u0131d\u0131r. T\u00fczel ki\u015fi, \u00e7al\u0131\u015fanlar\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc ki\u015filere verdikleri zarardan bu durumlar ger\u00e7ekle\u015fti\u011finde sorumlu tutulabilir.<\/li>\n<li>T\u00fczel ki\u015filer idari para cezas\u0131ndan ve idari tedbirlerden sorumludur. \u0130dari tedbir olarak m\u00fclkiyetin kamuya ge\u00e7irilmesi, ilgili kanunlarda yer alan faaliyetin durdurulmas\u0131 ve ruhsat\u0131n geri al\u0131nmas\u0131 gibi yapt\u0131r\u0131mlar uygulanabilir. \u0130dari para cezas\u0131ndaysa belirli alt ve \u00fcst s\u0131n\u0131r de\u011ferleri belirlenmi\u015ftir. \u00d6rne\u011fin g\u00fcr\u00fclt\u00fc fiili ticari i\u015fletmenin faaliyeti \u00e7er\u00e7evesinde i\u015flenmi\u015fse i\u015fletme sahibi t\u00fczel ki\u015fiye 1000\u20ba&#8217;ndan 5000\u20ba&#8217;s\u0131na kadar idari para cezas\u0131 uygulanabilir.<\/li>\n<li>T\u00fczel ki\u015filer bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcyle sorumludur. Bankac\u0131l\u0131k Kanunu&#8217;nun 3. maddesinde say\u0131lan bankalara destek hizmeti veren kurulu\u015flarla, mevzuat \u00e7er\u00e7evesinde d\u00f6vize ili\u015fkin i\u015flemler yap\u0131lmas\u0131na izin verilen \u015firketlere sahte para ibraz edilmi\u015fse ve bu ortaya \u00e7\u0131km\u0131\u015fsa t\u00fczel ki\u015filerin durumu bildirmesi gerekir. Bildirilmedi\u011fi takdirde t\u00fczel ki\u015filere belirli miktarda idari para cezas\u0131 kesilir.<\/li>\n<li>T\u00fczel ki\u015fi organlar\u0131n\u0131n i\u015flemlerinden ve eylemlerinden y\u00fck\u00fcml\u00fc tutulur. T\u00fczel ki\u015filerdeki kusur eylemi i\u015fleyen organda aran\u0131r. Organ\u0131n eylemi t\u00fczel ki\u015finin eylemi olarak kabul edilir ve organ\u0131n g\u00f6revi s\u0131ras\u0131nda i\u015fledi\u011fi haks\u0131z eylemlerden t\u00fczel ki\u015fi sorumlu kabul edilir.<\/li>\n<li>T\u00fczel ki\u015finin kendi g\u00f6revini yard\u0131mc\u0131 personeliyle ger\u00e7ekle\u015ftirirken herhangi bir hatan\u0131n meydana gelmesi h\u00e2linde bu durumdan t\u00fczel ki\u015fi y\u00fck\u00fcml\u00fc olur.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Tuzel_Kisi_Unvani_Alabilmek_Icin_Gerekli_Olan_Belgeler\"><\/span>T\u00fczel Ki\u015fi \u00dcnvan\u0131 Alabilmek \u0130\u00e7in Gerekli Olan Belgeler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00fczel ki\u015fi \u00fcnvan\u0131 alabilmek i\u00e7in ihtiya\u00e7 duyulan pek \u00e7ok belge bulunur. Gerekli belgeler t\u00fczel ki\u015fi \u00fcnvan\u0131 al\u0131nacak faaliyet alan\u0131na g\u00f6re de\u011fi\u015fiklik g\u00f6sterir. \u015eirket ve dernek gibi \u00e7e\u015fitli i\u015fletme alanlar\u0131 i\u00e7in farkl\u0131 belgeler iletilebilir.<\/p>\n<p>T\u00fczel ki\u015fi \u00fcnvan\u0131 alabilmek i\u00e7in \u00f6ncelikle ilgili bakanl\u0131\u011fa ba\u015fvuruda bulunmak gerekir. Ba\u015fvuru kabul edilip Ticaret Sicil Gazetesi&#8217;nde yay\u0131mland\u0131\u011f\u0131 takdirde di\u011fer i\u015flemlere ge\u00e7ilebilir.\u00a0Gazete t\u00fczel ki\u015fili\u011fin ortaklar\u0131yla, \u00fcyeleriyle veya kurucular\u0131yla t\u00fczel ki\u015fili\u011fin y\u00f6netimindeki g\u00f6revlileri belirten son durumu g\u00f6sterir. Ticaret Sicil Gazetesi&#8217;nin asl\u0131, noter onayl\u0131 sureti ve e-imzal\u0131 fotokopisi ilgili bakanl\u0131\u011fa iletilmelidir.<\/p>\n<p>Belge ihtiyac\u0131 faaliyet yerine ba\u011fl\u0131 olarak farkl\u0131la\u015fabilse de t\u00fczel ki\u015filerin oda kay\u0131tlar\u0131 i\u00e7in istenen belgeler \u015fu \u015fekilde a\u00e7\u0131klanabilir:<\/p>\n<ul>\n<li>Ticaret Odas\u0131 Kay\u0131t Belgesi ya da Esnaf Sanatkarlar Odas\u0131 Kay\u0131t Belgesi (asl\u0131),<\/li>\n<li>Vergi levhas\u0131n\u0131n fotokopisi,<\/li>\n<li>Tescil ilan\u0131nda yay\u0131mlanmam\u0131\u015fsa noter tasdikli ana s\u00f6zle\u015fme \u00f6rne\u011fi.<\/li>\n<\/ul>\n<p>\u015eirket temsilcisinin veya temsilcilerinin iletmesi gereken belgeler de \u015funlard\u0131r:<\/p>\n<ul>\n<li>Onayl\u0131 ve foto\u011frafl\u0131 kimlik kart\u0131 \u00f6rne\u011fi,<\/li>\n<li>\u0130mza sirk\u00fcs\u00fc,<\/li>\n<li>\u015eirket yetki belgesi,<\/li>\n<li>\u0130kametg\u00e2h ilm\u00fchaberi (pay senedinin yerine ge\u00e7ebilen ve menkul k\u0131ymetleri g\u00f6steren belge) veya tezkeresi,<\/li>\n<li>\u00dc\u00e7 adet foto\u011fraf.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Muhasebe_Programi_Robom_Finansal_Sureclerinizde_Yaninizda\"><\/span>Muhasebe Program\u0131 Robom Finansal S\u00fcre\u00e7lerinizde Yan\u0131n\u0131zda!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">M\u00fckellef<\/a> olarak ROBOM&#8217;la muhasebe i\u015flemlerinize yeni bir soluk getiriyoruz. ROBOM&#8217;un fatura kesiminden gelir gider takibine kadar uzanan hizmet \u00e7e\u015fitlili\u011fiyle mali y\u00f6netim s\u00fcrecinizi kolayla\u015ft\u0131r\u0131yoruz.<\/p>\n<p>Siz de ROBOM&#8217;un \u00e7e\u015fitli entegrasyonlar\u0131yla gerekli prosed\u00fcrleri kolayca tamamlamak istiyorsan\u0131z hemen profesyonel ekibimizle ileti\u015fime ge\u00e7ebilirsiniz. M\u00fckellef&#8217;e kay\u0131t olarak finansal faaliyetlerinizi diledi\u011finiz yerden \u00e7evrim i\u00e7i olarak s\u00fcrd\u00fcrebilir, yasal y\u00fck\u00fcml\u00fcl\u00fcklerinizi h\u0131zl\u0131ca yerine getirebilirsiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>https:\/\/webdosya.csb.gov.tr\/db\/cbs\/menu\/gercek&#8211;tuzel-kisi-nedir_20210701024604.pdf<\/p>\n<p>https:\/\/dergipark.org.tr\/tr\/pub\/mhd\/issue\/90260\/1597421<\/p>\n<p>https:\/\/dergipark.org.tr\/tr\/pub\/neuhfd\/issue\/71472\/1128488<\/p>\n<p>https:\/\/ansiklopedi.tubitak.gov.tr\/ansiklopedi\/tuzel_kisi?<\/p>\n<p>https:\/\/acikders.ankara.edu.tr\/mod\/resource\/view.php?id=156961<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"7yLGu454XF\"><p><a href=\"https:\/\/www.ahmetekin.av.tr\/kamu-tuzel-kisiligi\/\" rel=\"nofollow noopener\" target=\"_blank\">Kamu T\u00fczel Ki\u015fili\u011fi Nedir? \u0130darenin B\u00fct\u00fcnl\u00fc\u011f\u00fc \u0130lkesi Nedir?<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Kamu T\u00fczel Ki\u015fili\u011fi Nedir? \u0130darenin B\u00fct\u00fcnl\u00fc\u011f\u00fc \u0130lkesi Nedir?&#8221; &#8212; Av. Ahmet Ekin\" src=\"https:\/\/www.ahmetekin.av.tr\/kamu-tuzel-kisiligi\/embed\/#?secret=UEq4t8MQWv#?secret=7yLGu454XF\" data-secret=\"7yLGu454XF\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>&nbsp;<\/p>\n<p>https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=6356&#038;MevzuatTur=1&#038;MevzuatTertip=5<\/p>\n<p>https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.2820.pdf<\/p>\n<p>https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.1163.pdf<\/p>\n<p>https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.6102.pdf<\/p>\n<p>https:\/\/dergipark.org.tr\/tr\/pub\/mdergi\/issue\/24952\/263391<\/p>\n<p>https:\/\/kirikkale.csb.gov.tr\/tuzel-kisiler-icin-istenen-belgeler-i-100028<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"t66FeyxD7D\"><p><a href=\"https:\/\/iskenderuntb.org.tr\/tuzel-kisiler-icin-gerekli-belgeler\/\" rel=\"nofollow noopener\" target=\"_blank\">Gerekli Belgeler (T\u00fczel Ki\u015filer)<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Gerekli Belgeler (T\u00fczel Ki\u015filer)&#8221; &#8212; \u0130skenderun Ticaret Borsas\u0131\" src=\"https:\/\/iskenderuntb.org.tr\/tuzel-kisiler-icin-gerekli-belgeler\/embed\/#?secret=xKLpc0Sb1d#?secret=t66FeyxD7D\" data-secret=\"t66FeyxD7D\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p>https:\/\/hukuk.deu.edu.tr\/wp-content\/uploads\/2017\/11\/7-FERHAT-USLU-OGUZCAN-KUTKAN.pdf<\/p>\n<p>https:\/\/www.gleif.org\/tr\/about-lei\/questions-and-answers<\/p>\n","protected":false},"excerpt":{"rendered":"T\u00fczel ki\u015finin ne oldu\u011funu, \u00f6zelliklerini, sorumluluklar\u0131n\u0131 ve \u00e7e\u015fitlerini i\u00e7eri\u011fimizden \u00f6\u011frenebilirsiniz.","protected":false},"author":3,"featured_media":265,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","footnotes":""},"categories":[3],"tags":[],"class_list":{"0":"post-162","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-genel","8":"cs-entry"},"_links":{"self":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/162","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/comments?post=162"}],"version-history":[{"count":3,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/162\/revisions"}],"predecessor-version":[{"id":452,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/162\/revisions\/452"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/media\/265"}],"wp:attachment":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/media?parent=162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/categories?post=162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/tags?post=162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}