{"status":true,"post":{"id":17538,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:20:31","created_at":"2017-11-27T21:00:00.000000Z","updated_at":"2022-10-21T07:20:31.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17538,"is_featured":0,"title":"Elektronik ortamda defter beyan sistemi getiriliyor","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><span class=\"large\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, internet sitesinde yay\u0131nlanan Vergi Usul Kanunu Tebli\u011f tasla\u011f\u0131 ile i\u015fletme hesab\u0131 esas\u0131nda defter tutanlar ile basit usule tabi olanlar ve serbest meslek erbab\u0131 i\u00e7in defter beyan sistemi uygulamas\u0131 getirilmesi \u00f6ng\u00f6r\u00fcl\u00fcyor. Tasla\u011fa g\u00f6re basit usule tabi olanlar ve serbest meslek erbab\u0131 i\u00e7in uygulama \u00f6n\u00fcm\u00fczdeki y\u0131lda ge\u00e7erli olmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girecek. \u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan ikinci s\u0131n\u0131f t\u00fcccarlar i\u00e7in ise uygulamam\u0131 ba\u015flang\u0131\u00e7 tarihi 2019 ba\u015f\u0131ndan itibaren ba\u015flayacak. <\/span><\/p>  <p><span class=\"large\">\u0130dareye, Tebli\u011f Tasla\u011f\u0131\u2019na ili\u015fkin g\u00f6r\u00fc\u015f ve \u00f6nerilerin 1 Aral\u0131k 2017\u2019ye kadar internet sitesi arac\u0131l\u0131\u011f\u0131 ile  adresine mail ortam\u0131nda iletilebilece\u011fi belirtiliyor.<\/span><\/p>  <p><span class=\"large\"><strong>S\u0130STEM NASIL \u0130\u015eLEYECEK?<\/strong><\/span><\/p>  <p><span class=\"large\">Tasla\u011fa g\u00f6re sistem: <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Basit usule tabi olanlar bak\u0131m\u0131ndan ba\u011fl\u0131 bulunduklar\u0131 odalar\u0131 arac\u0131l\u0131\u011f\u0131 ile<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Serbest meslek erbab\u0131 ve ikinci s\u0131n\u0131f t\u00fcccarlar i\u00e7in arac\u0131l\u0131k yetkisi bulunan meslek mensuplar\u0131 arac\u0131l\u0131\u011f\u0131 ile i\u015fletilecek.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6teden berki arac\u0131l\u0131k s\u00f6zle\u015fmesi yapt\u0131rmaks\u0131z\u0131n beyanname g\u00f6nderme yetkisi bulunanlar bak\u0131m\u0131ndan ise sistem, kendileri taraf\u0131ndan i\u015fletilebilecek.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>S\u0130STEM NASIL \u00c7ALI\u015eACAK?<\/strong><\/span><\/p>  <p><span class=\"large\">Tasla\u011fa g\u00f6re bu sisteme g\u00f6re defter tutmak ve beyanname g\u00f6ndermek mecburiyetinde olanlar, mecburiyetin ba\u015flayaca\u011f\u0131 tarihten \u00f6nce sisteme ba\u015fvuruda bulunmak zorunda olacaklar. Buna g\u00f6re, kendileri i\u00e7in mecburiyetin ba\u015flang\u0131c\u0131 2018 olan serbest meslek erbab\u0131 ve basit usule tabi olanlarca i\u00e7erisinde bulundu\u011fumuz y\u0131l\u0131n son g\u00fcn\u00fcne kadar ba\u015fvuru yap\u0131lmas\u0131 gerekecek.<\/span><\/p>  <p><span class=\"large\">Ba\u015fvuru ve \u015fifre alma i\u015flemi ba\u011fl\u0131 bulunulan vergi dairesine bizzat veya noter vekaleti arac\u0131l\u0131\u011f\u0131yla yap\u0131labilecek. Basit usule tabi olanlar bak\u0131m\u0131ndan ilgili Meslek Odas\u0131 taraf\u0131ndan ba\u015fvuru yap\u0131labilecek. Ayr\u0131ca m\u00fckellefler i\u00e7in daha \u00f6nce arac\u0131l\u0131k s\u00f6zle\u015fmesi bulunan meslek mensuplar\u0131 arac\u0131l\u0131\u011f\u0131 ile de ba\u015fvuru yap\u0131labilecek. \u00d6te yandan avukatlar gibi arac\u0131l\u0131k s\u00f6zle\u015fmesi yapma zorunlulu\u011fu olmaks\u0131z\u0131n beyannamelerini kendileri g\u00f6ndermeyi tercih edenler de vergi dairesine ba\u015fvuru yapmaks\u0131z\u0131n belirtilen internet adresinden do\u011frudan sisteme kaydolabilecekler.<\/span><\/p>  <p><span class=\"large\"><strong>DE\u011eERLEND\u0130RME<\/strong><\/span><\/p>  <p><span class=\"large\">Defter belge saklama k\u00fclfetini ortadan kald\u0131rmas\u0131 sistemin kolayl\u0131k sa\u011flay\u0131c\u0131 \u00f6nemli bir y\u00f6n\u00fc olacakt\u0131r. Ayr\u0131ca, mevcut durumda kendileri kay\u0131t tutana ve beyanname g\u00f6nderen avukatlar\u0131n mali m\u00fc\u015favir meslek mensuplar\u0131na y\u00f6nelme gere\u011fi duymalar\u0131 sonucu ortaya \u00e7\u0131kabilecek. <\/span><\/p>  <p><span class=\"large\">Bu sistemde teorik olarak serbest meslek erbab\u0131 taraf\u0131ndan d\u00fczenlenmesi gereken serbest meslek makbuzlar\u0131 da sistem arac\u0131l\u0131\u011f\u0131 ile d\u00fczenlenebilecek. Ancak \u00f6zellikle yine avukatlar gibi \u00e7ok geni\u015f bir kitleye hizmet verenler bak\u0131m\u0131ndan bunun i\u015fleyebilmesinde baz\u0131 zorluklar olabilecek. Zira her m\u00fc\u015fteri e-posta adresi bulundurmak zorunda olmad\u0131\u011f\u0131ndan, e-ar\u015fiv fatura uygulamas\u0131nda oldu\u011fu gibi bir yandan ka\u011f\u0131t serbest meslek makbuzlar\u0131 veya bilgisayar \u00e7\u0131kt\u0131lar\u0131 sirk\u00fcle etmeye devam edecek. Bu nedenle b\u00f6yle d\u00fczenlemeler bazen ama\u00e7lanan fayda yerine e makbuz d\u00fczenlenmesinden imtina edilmesi gibi nedenlerle kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131 art\u0131r\u0131c\u0131 veya en az\u0131ndan azaltma y\u00f6n\u00fcnde beklenen etkiyi do\u011furmayabilecektir. Bu etkiler de dikkate al\u0131nd\u0131\u011f\u0131nda acaba \u00f6zellikle serbest meslek erbab\u0131 a\u00e7\u0131s\u0131ndan 2018\u2019de ba\u015flat\u0131lmas\u0131 biraz erken olabilir. <\/span><br><span class=\"large\"> e-i\u015flemler ne derece yayg\u0131nla\u015f\u0131rsa bu sistemden beklenen fayda da o derece artacak.<\/span><\/p>  \t\t\t\t","slug":"elektronik-ortamda-defter-beyan-sistemi-getiriliyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Elektronik ortamda defter beyan sistemi getiriliyor","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":110,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":17637,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17538,"locale":"tr","category_id":73,"title":"Elektronik ortamda defter beyan sistemi getiriliyor","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><span class=\"large\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, internet sitesinde yay\u0131nlanan Vergi Usul Kanunu Tebli\u011f tasla\u011f\u0131 ile i\u015fletme hesab\u0131 esas\u0131nda defter tutanlar ile basit usule tabi olanlar ve serbest meslek erbab\u0131 i\u00e7in defter beyan sistemi uygulamas\u0131 getirilmesi \u00f6ng\u00f6r\u00fcl\u00fcyor. Tasla\u011fa g\u00f6re basit usule tabi olanlar ve serbest meslek erbab\u0131 i\u00e7in uygulama \u00f6n\u00fcm\u00fczdeki y\u0131lda ge\u00e7erli olmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girecek. \u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan ikinci s\u0131n\u0131f t\u00fcccarlar i\u00e7in ise uygulamam\u0131 ba\u015flang\u0131\u00e7 tarihi 2019 ba\u015f\u0131ndan itibaren ba\u015flayacak. <\/span><\/p>  <p><span class=\"large\">\u0130dareye, Tebli\u011f Tasla\u011f\u0131\u2019na ili\u015fkin g\u00f6r\u00fc\u015f ve \u00f6nerilerin 1 Aral\u0131k 2017\u2019ye kadar internet sitesi arac\u0131l\u0131\u011f\u0131 ile  adresine mail ortam\u0131nda iletilebilece\u011fi belirtiliyor.<\/span><\/p>  <p><span class=\"large\"><strong>S\u0130STEM NASIL \u0130\u015eLEYECEK?<\/strong><\/span><\/p>  <p><span class=\"large\">Tasla\u011fa g\u00f6re sistem: <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Basit usule tabi olanlar bak\u0131m\u0131ndan ba\u011fl\u0131 bulunduklar\u0131 odalar\u0131 arac\u0131l\u0131\u011f\u0131 ile<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Serbest meslek erbab\u0131 ve ikinci s\u0131n\u0131f t\u00fcccarlar i\u00e7in arac\u0131l\u0131k yetkisi bulunan meslek mensuplar\u0131 arac\u0131l\u0131\u011f\u0131 ile i\u015fletilecek.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6teden berki arac\u0131l\u0131k s\u00f6zle\u015fmesi yapt\u0131rmaks\u0131z\u0131n beyanname g\u00f6nderme yetkisi bulunanlar bak\u0131m\u0131ndan ise sistem, kendileri taraf\u0131ndan i\u015fletilebilecek.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>S\u0130STEM NASIL \u00c7ALI\u015eACAK?<\/strong><\/span><\/p>  <p><span class=\"large\">Tasla\u011fa g\u00f6re bu sisteme g\u00f6re defter tutmak ve beyanname g\u00f6ndermek mecburiyetinde olanlar, mecburiyetin ba\u015flayaca\u011f\u0131 tarihten \u00f6nce sisteme ba\u015fvuruda bulunmak zorunda olacaklar. Buna g\u00f6re, kendileri i\u00e7in mecburiyetin ba\u015flang\u0131c\u0131 2018 olan serbest meslek erbab\u0131 ve basit usule tabi olanlarca i\u00e7erisinde bulundu\u011fumuz y\u0131l\u0131n son g\u00fcn\u00fcne kadar ba\u015fvuru yap\u0131lmas\u0131 gerekecek.<\/span><\/p>  <p><span class=\"large\">Ba\u015fvuru ve \u015fifre alma i\u015flemi ba\u011fl\u0131 bulunulan vergi dairesine bizzat veya noter vekaleti arac\u0131l\u0131\u011f\u0131yla yap\u0131labilecek. Basit usule tabi olanlar bak\u0131m\u0131ndan ilgili Meslek Odas\u0131 taraf\u0131ndan ba\u015fvuru yap\u0131labilecek. Ayr\u0131ca m\u00fckellefler i\u00e7in daha \u00f6nce arac\u0131l\u0131k s\u00f6zle\u015fmesi bulunan meslek mensuplar\u0131 arac\u0131l\u0131\u011f\u0131 ile de ba\u015fvuru yap\u0131labilecek. \u00d6te yandan avukatlar gibi arac\u0131l\u0131k s\u00f6zle\u015fmesi yapma zorunlulu\u011fu olmaks\u0131z\u0131n beyannamelerini kendileri g\u00f6ndermeyi tercih edenler de vergi dairesine ba\u015fvuru yapmaks\u0131z\u0131n belirtilen internet adresinden do\u011frudan sisteme kaydolabilecekler.<\/span><\/p>  <p><span class=\"large\"><strong>DE\u011eERLEND\u0130RME<\/strong><\/span><\/p>  <p><span class=\"large\">Defter belge saklama k\u00fclfetini ortadan kald\u0131rmas\u0131 sistemin kolayl\u0131k sa\u011flay\u0131c\u0131 \u00f6nemli bir y\u00f6n\u00fc olacakt\u0131r. Ayr\u0131ca, mevcut durumda kendileri kay\u0131t tutana ve beyanname g\u00f6nderen avukatlar\u0131n mali m\u00fc\u015favir meslek mensuplar\u0131na y\u00f6nelme gere\u011fi duymalar\u0131 sonucu ortaya \u00e7\u0131kabilecek. <\/span><\/p>  <p><span class=\"large\">Bu sistemde teorik olarak serbest meslek erbab\u0131 taraf\u0131ndan d\u00fczenlenmesi gereken serbest meslek makbuzlar\u0131 da sistem arac\u0131l\u0131\u011f\u0131 ile d\u00fczenlenebilecek. Ancak \u00f6zellikle yine avukatlar gibi \u00e7ok geni\u015f bir kitleye hizmet verenler bak\u0131m\u0131ndan bunun i\u015fleyebilmesinde baz\u0131 zorluklar olabilecek. Zira her m\u00fc\u015fteri e-posta adresi bulundurmak zorunda olmad\u0131\u011f\u0131ndan, e-ar\u015fiv fatura uygulamas\u0131nda oldu\u011fu gibi bir yandan ka\u011f\u0131t serbest meslek makbuzlar\u0131 veya bilgisayar \u00e7\u0131kt\u0131lar\u0131 sirk\u00fcle etmeye devam edecek. Bu nedenle b\u00f6yle d\u00fczenlemeler bazen ama\u00e7lanan fayda yerine e makbuz d\u00fczenlenmesinden imtina edilmesi gibi nedenlerle kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131 art\u0131r\u0131c\u0131 veya en az\u0131ndan azaltma y\u00f6n\u00fcnde beklenen etkiyi do\u011furmayabilecektir. Bu etkiler de dikkate al\u0131nd\u0131\u011f\u0131nda acaba \u00f6zellikle serbest meslek erbab\u0131 a\u00e7\u0131s\u0131ndan 2018\u2019de ba\u015flat\u0131lmas\u0131 biraz erken olabilir. <\/span><br><span class=\"large\"> e-i\u015flemler ne derece yayg\u0131nla\u015f\u0131rsa bu sistemden beklenen fayda da o derece artacak.<\/span><\/p>  \t\t\t\t","slug":"elektronik-ortamda-defter-beyan-sistemi-getiriliyor","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":"Elektronik ortamda defter beyan sistemi getiriliyor","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":110,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}