<TABLE style="WIDTH: 720pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=960 border=0 x:str>
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<TD =xl23 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; WIDTH: 96pt; BORDER-BOTTOM: #e0dfe3; HEIGHT: 15.75pt; : white; mso-ignore: colspan" width=128 colSpan=2 height=21>Faturanın Nizamı:</TD>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD></TR>
<TR style="HEIGHT: 15.75pt; mso-height-source: userset" height=21>
<TD =xl24 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; WIDTH: 720pt; BORDER-BOTTOM: #e0dfe3; HEIGHT: 15.75pt; : white" width=960 colSpan=15 height=21>MADDE 231 (2365 sayılı Kanunun 35’inci maddesiyle değişen madde. Yürürlük: 01.01.1981) Faturanın düzenlenmesinde aşağıdaki kaidelere uyulur:</TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD></TR>
<TR style="HEIGHT: 31.5pt; mso-height-source: userset" height=42>
<TD =xl24 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; WIDTH: 720pt; BORDER-BOTTOM: #e0dfe3; HEIGHT: 31.5pt; : white" width=960 colSpan=15 height=42>1 Faturalar sıra numarası dahilinde teselsül ettirilir. Aynı müessesenin muhtelif şube ve kısımlarında her biri aynı numara ile başlamak üzere ayrı ayrı fatura kullanıldığı takdirde bu faturaları şube ve kısımlarına göre şube veya kısmın isimlerinin yazılması veya özel işaretle seri tefriki yapılması mecburidir.</TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD></TR>
<TR style="HEIGHT: 15.75pt" height=21>
<TD =xl23 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; HEIGHT: 15.75pt; : white; mso-ignore: colspan" colSpan=9 height=21>2 Faturalar mürekkeple, makine ile veya kopya kurşun kalemi ile doldurulur.</TD>
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<TR style="HEIGHT: 12.75pt" height=17>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD></TR>
<TR style="HEIGHT: 15.75pt" height=21>
<TD =xl23 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; HEIGHT: 15.75pt; : white; mso-ignore: colspan" colSpan=15 height=21>3 Faturalar en az bir asıl ve bir örnek olarak düzenlenir. Birden fazla örnek düzenlendiği takdirde her birine kaçıncı örnek olduğu işeret edilir.</TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD></TR>
<TR style="HEIGHT: 15.75pt" height=21>
<TD =xl23 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; HEIGHT: 15.75pt; : white; mso-ignore: colspan" colSpan=10 height=21>4 Faturaların baş tarafında iş sahibinin veya namına imzaya mezun olanların imzası bulunur.</TD>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD></TR>
<TR style="HEIGHT: 47.25pt; mso-height-source: userset" height=63>
<TD =xl24 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; WIDTH: 720pt; BORDER-BOTTOM: #e0dfe3; HEIGHT: 47.25pt; : white" width=960 colSpan=15 height=63>5 (3239 sayılı Kanunun 20’nci maddesiyle değişen bent. Yürürlük: 01.01.1986) Fatura, malın teslimi veya hizmetin yapıldığı tarihten itibaren azami (5035 sayılı Kanunun 48. maddesiyle değişen ibare. Geç: 1.1.2004) yedi gün(*) içinde düzenlenir. Bu süre içerisinde düzenlenmeyen faturalar hiç düzenlenmemiş sayılır. (**)</TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
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<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD>
<TD =xl22 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; BORDER-BOTTOM: #e0dfe3; : white"></TD></TR>
<TR style="HEIGHT: 63pt; mso-height-source: userset" height=84>
<TD =xl24 style="BORDER-RIGHT: #e0dfe3; BORDER-TOP: #e0dfe3; BORDER-LEFT: #e0dfe3; WIDTH: 720pt; BORDER-BOTTOM: #e0dfe3; HEIGHT: 63pt; : white" width=960 colSpan=15 height=84>6 (3239 sayılı Kanunun 20’nci maddesiyle eklenen bent. Yürürlük: 01.01.1986) Bu Kanunun 232 nci maddesinin birinci fıkrasına göre fatura düzenlemek zorunda olanlar, müşterinin adı ve soyadı ile bağlı olduğu vergi dairesi ve hesap numarasının doğruluğundan sorumludur. (Ancak bu sorumluluk, aynı maddenin 2 nci fıkrasının uygulandığı halleri kapsamaz.) Fatura düzenliyenin istemesi halinde müşteri kimliğini ve vergi dairesi hesap numarasını gösterir belgeyi ibraz etmek zorundadır.</TD></TR></T></TABLE>