{"status":true,"post":{"id":31877,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 20:54:02","created_at":"2022-03-17T21:00:00.000000Z","updated_at":"2022-10-24T17:54:02.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":31877,"is_featured":0,"title":"Beyanname imzalama yetkisi","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Vergi beyannamelerinin 3568 say\u0131l\u0131 Kanuna g\u00f6re yetki alm\u0131\u015f serbest muhasebeci, serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favirler taraf\u0131ndan da imzalanmas\u0131 mecburiyetini getirmeye, bu mecburiyeti beyanname \u00e7e\u015fitleri, m\u00fckellef gruplar\u0131 ve faaliyet konular\u0131 itibar\u0131yla ayr\u0131 ayr\u0131 uygulatmaya,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Vergi kanunlar\u0131nda yer alan muafiyet, istisna, yeniden de\u011ferleme, zarar mahsubu ve benzeri h\u00fck\u00fcmlerden yararlan\u0131lmas\u0131n\u0131 Maliye Bakanl\u0131\u011f\u0131nca belirlenen \u015fartlara uygun olarak yeminli mali m\u00fc\u015favirlerce d\u00fczenlenmi\u015f tasdik raporu ibraz \u015fart\u0131na ba\u011flamaya,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. Vergi kanunlar\u0131 kapsam\u0131ndaki yeminli mali m\u00fc\u015favirlik tasdik i\u015flemlerini elektronik ortamda ger\u00e7ekle\u015ftirmeye ve tasdike konu i\u015flemleri m\u00fckellef gruplar\u0131, faaliyet ve tasdik konular\u0131 itibar\u0131yla ayr\u0131 ayr\u0131 belirlemeye ve uygulatmaya, bu uygulamalara ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131daki f\u0131kra h\u00fck\u00fcmlerine g\u00f6re beyannameyi imzalayan veya tasdik raporunu d\u00fczenleyen meslek mensuplar\u0131, imzalad\u0131klar\u0131 beyannamelerde veya d\u00fczenledikleri tasdik raporlar\u0131nda yer alan bilgilerin defter kay\u0131tlar\u0131na ve bu kay\u0131tlar\u0131n dayana\u011f\u0131n\u0131 te\u015fkil eden belgelere uygun olmamas\u0131ndan dolay\u0131 ortaya \u00e7\u0131kan vergi ziya\u0131na ba\u011fl\u0131 olarak sal\u0131nacak vergi, ceza, gecikme faizlerinden m\u00fckellefe birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu tutulurlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. numaral\u0131 bent h\u00fckm\u00fcne g\u00f6re yararlan\u0131lmas\u0131 yeminli mali m\u00fc\u015favirlerce d\u00fczenlenmi\u015f tasdik raporu ibraz\u0131 \u015fart\u0131na ba\u011flanan konularda, tasdik raporunu zaman\u0131nda ibraz etmeyen m\u00fckellefler tasdike konu haktan yararlanamazlar. Ancak, Maliye Bakanl\u0131\u011f\u0131 tasdik raporlar\u0131n\u0131n ibraz s\u00fcresini iki aya kadar uzatmaya yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. Vergi Usul Kanunu\u2019nun 227\u2019nci maddesi gere\u011fi olarak, bu kanuna g\u00f6re tutulan ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slarla olan m\u00fcnasebet ve muamelelere ait olan kay\u0131tlar\u0131n ve i\u015flemlerin tevsiki (kan\u0131tlanmas\u0131) zorunludur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Defter tutmak mecburiyetinde olmayan m\u00fckellefler, vergi matrahlar\u0131n\u0131n tespiti ile ilgili giderlerini kan\u0131tlamaya mecburdurlar (G\u00f6t\u00fcr\u00fc usulde tespit edilen giderler hari\u00e7).<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu kanuna g\u00f6re kullan\u0131lan veya bu kanunun Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131\u2019na verdi\u011fi yetkiye dayan\u0131larak, kullanma mecburiyeti getirilen belgelerin, \u00f6ng\u00f6r\u00fclen zorunlu bilgileri ta\u015f\u0131mamas\u0131 halinde bu belgeler vergi kanunlar\u0131 bak\u0131m\u0131ndan hi\u00e7 d\u00fczenlenmemi\u015f say\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131, d\u00fczenlenmesi mecburi olan belgelerde bulunmas\u0131 gereken zorunlu bilgileri belirlemeye ve bu belgelerden uygun g\u00f6rd\u00fcklerine d\u00fczenlenme saatinin yaz\u0131lmas\u0131 mecburiyetini getirmeye yetkilidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kurumlar vergisi veya ticari, zirai ve meslek kazanc\u0131 nedeniyle ger\u00e7ek usulde vergilendirilen gelir vergisi m\u00fckelleflerinden 2021 y\u0131l\u0131 faaliyet d\u00f6neminde aktif toplam\u0131 18 milyon 57 bin TL ve net sat\u0131\u015flar toplam\u0131 36 milyon 104 bin TL\u2019yi a\u015fmayan m\u00fckellefler, 2022 y\u0131l\u0131 beyannamelerini meslek mensuplar\u0131na imzalatmak zorundad\u0131rlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130mzalatma zorunlulu\u011fu olan beyannameler, gelir ve kurumlar vergisi m\u00fckelleflerine ait y\u0131ll\u0131k gelir ve kurumlar vergisi beyannameleri ile muhtasar ve prim hizmet beyannamesi ve katma de\u011fer vergisi beyannameleridir.<\/span><\/p>  \t\t\t\t","slug":"beyanname-imzalama-yetkisi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Beyanname imzalama yetkisi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1116,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":31976,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":31877,"locale":"tr","category_id":73,"title":"Beyanname imzalama yetkisi","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Vergi beyannamelerinin 3568 say\u0131l\u0131 Kanuna g\u00f6re yetki alm\u0131\u015f serbest muhasebeci, serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favirler taraf\u0131ndan da imzalanmas\u0131 mecburiyetini getirmeye, bu mecburiyeti beyanname \u00e7e\u015fitleri, m\u00fckellef gruplar\u0131 ve faaliyet konular\u0131 itibar\u0131yla ayr\u0131 ayr\u0131 uygulatmaya,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Vergi kanunlar\u0131nda yer alan muafiyet, istisna, yeniden de\u011ferleme, zarar mahsubu ve benzeri h\u00fck\u00fcmlerden yararlan\u0131lmas\u0131n\u0131 Maliye Bakanl\u0131\u011f\u0131nca belirlenen \u015fartlara uygun olarak yeminli mali m\u00fc\u015favirlerce d\u00fczenlenmi\u015f tasdik raporu ibraz \u015fart\u0131na ba\u011flamaya,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. Vergi kanunlar\u0131 kapsam\u0131ndaki yeminli mali m\u00fc\u015favirlik tasdik i\u015flemlerini elektronik ortamda ger\u00e7ekle\u015ftirmeye ve tasdike konu i\u015flemleri m\u00fckellef gruplar\u0131, faaliyet ve tasdik konular\u0131 itibar\u0131yla ayr\u0131 ayr\u0131 belirlemeye ve uygulatmaya, bu uygulamalara ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131daki f\u0131kra h\u00fck\u00fcmlerine g\u00f6re beyannameyi imzalayan veya tasdik raporunu d\u00fczenleyen meslek mensuplar\u0131, imzalad\u0131klar\u0131 beyannamelerde veya d\u00fczenledikleri tasdik raporlar\u0131nda yer alan bilgilerin defter kay\u0131tlar\u0131na ve bu kay\u0131tlar\u0131n dayana\u011f\u0131n\u0131 te\u015fkil eden belgelere uygun olmamas\u0131ndan dolay\u0131 ortaya \u00e7\u0131kan vergi ziya\u0131na ba\u011fl\u0131 olarak sal\u0131nacak vergi, ceza, gecikme faizlerinden m\u00fckellefe birlikte m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu tutulurlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. numaral\u0131 bent h\u00fckm\u00fcne g\u00f6re yararlan\u0131lmas\u0131 yeminli mali m\u00fc\u015favirlerce d\u00fczenlenmi\u015f tasdik raporu ibraz\u0131 \u015fart\u0131na ba\u011flanan konularda, tasdik raporunu zaman\u0131nda ibraz etmeyen m\u00fckellefler tasdike konu haktan yararlanamazlar. Ancak, Maliye Bakanl\u0131\u011f\u0131 tasdik raporlar\u0131n\u0131n ibraz s\u00fcresini iki aya kadar uzatmaya yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. Vergi Usul Kanunu\u2019nun 227\u2019nci maddesi gere\u011fi olarak, bu kanuna g\u00f6re tutulan ve \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slarla olan m\u00fcnasebet ve muamelelere ait olan kay\u0131tlar\u0131n ve i\u015flemlerin tevsiki (kan\u0131tlanmas\u0131) zorunludur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Defter tutmak mecburiyetinde olmayan m\u00fckellefler, vergi matrahlar\u0131n\u0131n tespiti ile ilgili giderlerini kan\u0131tlamaya mecburdurlar (G\u00f6t\u00fcr\u00fc usulde tespit edilen giderler hari\u00e7).<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu kanuna g\u00f6re kullan\u0131lan veya bu kanunun Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131\u2019na verdi\u011fi yetkiye dayan\u0131larak, kullanma mecburiyeti getirilen belgelerin, \u00f6ng\u00f6r\u00fclen zorunlu bilgileri ta\u015f\u0131mamas\u0131 halinde bu belgeler vergi kanunlar\u0131 bak\u0131m\u0131ndan hi\u00e7 d\u00fczenlenmemi\u015f say\u0131l\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Maliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131, d\u00fczenlenmesi mecburi olan belgelerde bulunmas\u0131 gereken zorunlu bilgileri belirlemeye ve bu belgelerden uygun g\u00f6rd\u00fcklerine d\u00fczenlenme saatinin yaz\u0131lmas\u0131 mecburiyetini getirmeye yetkilidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kurumlar vergisi veya ticari, zirai ve meslek kazanc\u0131 nedeniyle ger\u00e7ek usulde vergilendirilen gelir vergisi m\u00fckelleflerinden 2021 y\u0131l\u0131 faaliyet d\u00f6neminde aktif toplam\u0131 18 milyon 57 bin TL ve net sat\u0131\u015flar toplam\u0131 36 milyon 104 bin TL\u2019yi a\u015fmayan m\u00fckellefler, 2022 y\u0131l\u0131 beyannamelerini meslek mensuplar\u0131na imzalatmak zorundad\u0131rlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130mzalatma zorunlulu\u011fu olan beyannameler, gelir ve kurumlar vergisi m\u00fckelleflerine ait y\u0131ll\u0131k gelir ve kurumlar vergisi beyannameleri ile muhtasar ve prim hizmet beyannamesi ve katma de\u011fer vergisi beyannameleridir.<\/span><\/p>  \t\t\t\t","slug":"beyanname-imzalama-yetkisi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Beyanname imzalama yetkisi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1116,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}