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Turkish law topic · 1 article

Commercial Books and Records

Her tacir, ticari işletmesinin ekonomik ve mali durumunu açıkça gösterecek şekilde defter tutmak, defterlerini tasdik ettirmek ve ticari belgelerini kanuni süre boyunca saklamakla yükümlüdür. Usulüne uygun tutulan defterler ticari uyuşmazlıklarda önemli bir ispat aracıdır; defterlerin usulsüz tutulması ise tacir aleyhine sonuç doğurur.

Guides and Articles

Access to Company Information for Foreign Shareholders in Türkiye

How foreign shareholders can approach information requests, company books, financial records and evidence preservation in Turkish companies.

Related Legislation

  • TTK m. 64
  • TTK m. 65
  • TTK m. 82
  • HMK m. 222

Topic Map

Considered together with
False Invoices and Tax Evasion Offences
Related topics
Current Account AgreementEvidence and Burden of ProofTax Audits in TürkiyeMerchant Status and Commercial TransactionsEvidence and Burden of Proof

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