{"status":true,"post":{"id":27493,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:32:51","created_at":"2021-07-08T21:00:00.000000Z","updated_at":"2022-10-24T12:32:51.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":27493,"is_featured":0,"title":"Meslek mensuplar\u0131 ve vergi denetimi","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\">Gelir Vergisi Kanunu\u2019nun \u2018Serbest Meslek Kazanc\u0131n\u0131n Tarifi\u2019 ba\u015fl\u0131kl\u0131 65. maddesi uyar\u0131nca \u201cHer t\u00fcrl\u00fc serbest meslek faaliyetinden do\u011fan kazan\u00e7lar serbest meslek kazanc\u0131d\u0131r. Ayr\u0131ca; \u201cSerbest meslek faaliyeti; sermayeden ziyade \u015fahsi mesaiye, ilmi veya mesleki bilgiye veya ihtisasa dayanan ve ticari mahiyette olmaya i\u015flerin i\u015fverene tabi olmaks\u0131z\u0131n \u015fahsi sorumluluk alt\u0131nda kendi nam ve hesab\u0131na yap\u0131lmas\u0131d\u0131r\u2026\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayn\u0131 kanunun 68. maddesinde, serbest meslek kazanc\u0131n\u0131n tespitinde has\u0131lattan indirilecek giderler say\u0131lmak suretiyle belirlenmi\u015f olup, s\u00f6z konusu maddenin <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinde, mesleki kazanc\u0131n elde edilmesi ve idame ettirilmesi i\u00e7in \u00f6denen genel giderlerin has\u0131lattan indirilebilece\u011fi hususu ayr\u0131ca h\u00fckme ba\u011flanm\u0131\u015f bulunmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3568 Say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nda \u201cMesleki geli\u015ftirme ve e\u011fitim seminerlerine kat\u0131l\u0131mlar\u0131 zorunludur. Bu ba\u011flamda meslek i\u00e7i e\u011fitimle ilgili konular e\u011fitim programlar\u0131 ve s\u00fcreleri ile di\u011fer hususlara ili\u015fkin usul ve esaslar y\u00f6netmeliklerle belirlenir\u201d h\u00fckm\u00fcne yer verilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi S\u00fcrekli Mesleki Geli\u015ftirme E\u011fitimi Y\u00f6netmeli\u011fi\u2019nin 4. maddesinin 1. f\u0131kras\u0131n\u0131n (d) bendinde, mesleki geli\u015ftirme e\u011fitimi, meslek mensuplar\u0131n\u0131n yeteneklerini geli\u015ftiren, koruyan ve yetkin bir \u015fekilde g\u00f6rev yapmalar\u0131na olanak sa\u011flayan; planl\u0131, programl\u0131, do\u011frulanabilir ve \u00f6l\u00e7\u00fclebilir \u00f6\u011frenme faaliyetleri olarak tan\u0131mlanm\u0131\u015f olup, 5. maddesinde, s\u00fcrekli mesleki geli\u015ftirme e\u011fitim programlar\u0131n\u0131n ama\u00e7lar\u0131na, 8. maddede s\u00fcrekli mesleki geli\u015ftirme e\u011fitim programlar\u0131n\u0131n neler oldu\u011funa y\u00f6nelik a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu \u00e7al\u0131\u015fmalarla meslek mensuplar\u0131n\u0131n \u00f6zenli, verimli ve mevcut yasal d\u00fczenlemelerle \u00f6rt\u00fc\u015fen bir \u015fekilde konular\u0131 de\u011ferlendirmeleri ve \u00fczerinde tart\u0131\u015f\u0131lmayacak karar vermeleri \u00f6ng\u00f6r\u00fclmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Y\u00f6netmeli\u011fin, \u2018S\u00fcrekli mesleki geli\u015ftirme e\u011fitim programlar\u0131na kat\u0131l\u0131m\u2019 ba\u015fl\u0131kl\u0131 9. maddesinin 1. f\u0131kras\u0131nda, t\u00fcm meslek mensuplar\u0131n\u0131n, meslek ruhsatlar\u0131n\u0131 edindikleri y\u0131l\u0131 takip eden y\u0131l\u0131n ilk g\u00fcn\u00fcnden ba\u015flayarak, meslekle ili\u015fkilerinin kesildi\u011fi g\u00fcne kadar s\u00fcrekli mesleki geli\u015ftirme e\u011fitim programlar\u0131na d\u00fczenli olarak kat\u0131l\u0131m\u0131n zorunlu oldu\u011fu \u2018Yapt\u0131r\u0131m\u2019 ba\u015fl\u0131kl\u0131 10. maddesinde s\u00fcrekli mesleki geli\u015ftirme e\u011fitim programlar\u0131na kat\u0131lmayan meslek mensuplar\u0131 hakk\u0131nda 31 Ekim 2000 tarihli ve 24216 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Disiplin Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131, kat\u0131l\u0131m zorunlulu\u011fu yerine getirilinceye kadar \u00e7al\u0131\u015fanlar listesine kay\u0131tl\u0131 meslek mensuplar\u0131n\u0131n b\u00fcro tescil belgeleri vize edilmeyece\u011fi, \u00e7al\u0131\u015fanlar listesi kay\u0131t ve faaliyet belgesi alma taleplerinin yerine getirilemeyece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer taraftan Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi\u2019nin \u2018S\u00fcrekli E\u011fitim\u2019 ba\u015fl\u0131kl\u0131 25. maddesinde denet\u00e7ilerin etik kurallara uygun ve y\u00fcksek kalitede hizmet sunabilmeleri amac\u0131yla sahip olduklar\u0131 mesleki bilgi ve becerilerinin yeterli bir seviyede tutulmas\u0131n\u0131 ve geli\u015ftirilmesini hedefleyen s\u00fcrekli e\u011fitime tabi tutulacaklar\u0131, s\u00fcrekli e\u011fitim y\u00fck\u00fcml\u00fc\u011f\u00fcn\u00fc yerine getirmeyen denet\u00e7ilerin, bu y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirene kadar denetim yapamayacaklar\u0131 ve denetim ekiplerinde g\u00f6revlendirilmeyecekleri h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in S\u00fcrekli E\u011fitim Tebli\u011fi\u2019nin \u2018E\u011fitim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn Ba\u015flang\u0131c\u0131\u2019 ba\u015fl\u0131kl\u0131 6. maddesinde e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn denet\u00e7inin sicile tescil edildi\u011fi tarihi izleyen ikinci takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ba\u015flayaca\u011f\u0131, \u2018E\u011fitim Konular\u0131\u2019 ba\u015fl\u0131kl\u0131 7. maddesinde, e\u011fitim konular\u0131n\u0131n, temel mesleki konular\u0131n; muhasebe, denetim, etik kurallar, finans ve kurumsal y\u00f6netim konular\u0131n\u0131 kapsad\u0131\u011f\u0131, destekleyici konular\u0131n; mesleki geli\u015fime katk\u0131 sa\u011flayarak di\u011fer konular ile ki\u015fisel geli\u015fime katk\u0131 sa\u011flayacak konular\u0131 kapsad\u0131\u011f\u0131 belirtilmi\u015ftir.<\/span><\/p>  \t\t\t\t","slug":"meslek-mensuplari-ve-vergi-denetimi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Meslek mensuplar\u0131 ve vergi denetimi","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":1102,"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":27592,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":27493,"locale":"tr","category_id":73,"title":"Meslek mensuplar\u0131 ve vergi denetimi","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\">Gelir Vergisi Kanunu\u2019nun \u2018Serbest Meslek Kazanc\u0131n\u0131n Tarifi\u2019 ba\u015fl\u0131kl\u0131 65. maddesi uyar\u0131nca \u201cHer t\u00fcrl\u00fc serbest meslek faaliyetinden do\u011fan kazan\u00e7lar serbest meslek kazanc\u0131d\u0131r. Ayr\u0131ca; \u201cSerbest meslek faaliyeti; sermayeden ziyade \u015fahsi mesaiye, ilmi veya mesleki bilgiye veya ihtisasa dayanan ve ticari mahiyette olmaya i\u015flerin i\u015fverene tabi olmaks\u0131z\u0131n \u015fahsi sorumluluk alt\u0131nda kendi nam ve hesab\u0131na yap\u0131lmas\u0131d\u0131r\u2026\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayn\u0131 kanunun 68. maddesinde, serbest meslek kazanc\u0131n\u0131n tespitinde has\u0131lattan indirilecek giderler say\u0131lmak suretiyle belirlenmi\u015f olup, s\u00f6z konusu maddenin <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinde, mesleki kazanc\u0131n elde edilmesi ve idame ettirilmesi i\u00e7in \u00f6denen genel giderlerin has\u0131lattan indirilebilece\u011fi hususu ayr\u0131ca h\u00fckme ba\u011flanm\u0131\u015f bulunmaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3568 Say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nda \u201cMesleki geli\u015ftirme ve e\u011fitim seminerlerine kat\u0131l\u0131mlar\u0131 zorunludur. Bu ba\u011flamda meslek i\u00e7i e\u011fitimle ilgili konular e\u011fitim programlar\u0131 ve s\u00fcreleri ile di\u011fer hususlara ili\u015fkin usul ve esaslar y\u00f6netmeliklerle belirlenir\u201d h\u00fckm\u00fcne yer verilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011fi S\u00fcrekli Mesleki Geli\u015ftirme E\u011fitimi Y\u00f6netmeli\u011fi\u2019nin 4. maddesinin 1. f\u0131kras\u0131n\u0131n (d) bendinde, mesleki geli\u015ftirme e\u011fitimi, meslek mensuplar\u0131n\u0131n yeteneklerini geli\u015ftiren, koruyan ve yetkin bir \u015fekilde g\u00f6rev yapmalar\u0131na olanak sa\u011flayan; planl\u0131, programl\u0131, do\u011frulanabilir ve \u00f6l\u00e7\u00fclebilir \u00f6\u011frenme faaliyetleri olarak tan\u0131mlanm\u0131\u015f olup, 5. maddesinde, s\u00fcrekli mesleki geli\u015ftirme e\u011fitim programlar\u0131n\u0131n ama\u00e7lar\u0131na, 8. maddede s\u00fcrekli mesleki geli\u015ftirme e\u011fitim programlar\u0131n\u0131n neler oldu\u011funa y\u00f6nelik a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu \u00e7al\u0131\u015fmalarla meslek mensuplar\u0131n\u0131n \u00f6zenli, verimli ve mevcut yasal d\u00fczenlemelerle \u00f6rt\u00fc\u015fen bir \u015fekilde konular\u0131 de\u011ferlendirmeleri ve \u00fczerinde tart\u0131\u015f\u0131lmayacak karar vermeleri \u00f6ng\u00f6r\u00fclmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Y\u00f6netmeli\u011fin, \u2018S\u00fcrekli mesleki geli\u015ftirme e\u011fitim programlar\u0131na kat\u0131l\u0131m\u2019 ba\u015fl\u0131kl\u0131 9. maddesinin 1. f\u0131kras\u0131nda, t\u00fcm meslek mensuplar\u0131n\u0131n, meslek ruhsatlar\u0131n\u0131 edindikleri y\u0131l\u0131 takip eden y\u0131l\u0131n ilk g\u00fcn\u00fcnden ba\u015flayarak, meslekle ili\u015fkilerinin kesildi\u011fi g\u00fcne kadar s\u00fcrekli mesleki geli\u015ftirme e\u011fitim programlar\u0131na d\u00fczenli olarak kat\u0131l\u0131m\u0131n zorunlu oldu\u011fu \u2018Yapt\u0131r\u0131m\u2019 ba\u015fl\u0131kl\u0131 10. maddesinde s\u00fcrekli mesleki geli\u015ftirme e\u011fitim programlar\u0131na kat\u0131lmayan meslek mensuplar\u0131 hakk\u0131nda 31 Ekim 2000 tarihli ve 24216 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Disiplin Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131, kat\u0131l\u0131m zorunlulu\u011fu yerine getirilinceye kadar \u00e7al\u0131\u015fanlar listesine kay\u0131tl\u0131 meslek mensuplar\u0131n\u0131n b\u00fcro tescil belgeleri vize edilmeyece\u011fi, \u00e7al\u0131\u015fanlar listesi kay\u0131t ve faaliyet belgesi alma taleplerinin yerine getirilemeyece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer taraftan Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi\u2019nin \u2018S\u00fcrekli E\u011fitim\u2019 ba\u015fl\u0131kl\u0131 25. maddesinde denet\u00e7ilerin etik kurallara uygun ve y\u00fcksek kalitede hizmet sunabilmeleri amac\u0131yla sahip olduklar\u0131 mesleki bilgi ve becerilerinin yeterli bir seviyede tutulmas\u0131n\u0131 ve geli\u015ftirilmesini hedefleyen s\u00fcrekli e\u011fitime tabi tutulacaklar\u0131, s\u00fcrekli e\u011fitim y\u00fck\u00fcml\u00fc\u011f\u00fcn\u00fc yerine getirmeyen denet\u00e7ilerin, bu y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirene kadar denetim yapamayacaklar\u0131 ve denetim ekiplerinde g\u00f6revlendirilmeyecekleri h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ba\u011f\u0131ms\u0131z Denet\u00e7iler \u0130\u00e7in S\u00fcrekli E\u011fitim Tebli\u011fi\u2019nin \u2018E\u011fitim Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn Ba\u015flang\u0131c\u0131\u2019 ba\u015fl\u0131kl\u0131 6. maddesinde e\u011fitim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn denet\u00e7inin sicile tescil edildi\u011fi tarihi izleyen ikinci takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren ba\u015flayaca\u011f\u0131, \u2018E\u011fitim Konular\u0131\u2019 ba\u015fl\u0131kl\u0131 7. maddesinde, e\u011fitim konular\u0131n\u0131n, temel mesleki konular\u0131n; muhasebe, denetim, etik kurallar, finans ve kurumsal y\u00f6netim konular\u0131n\u0131 kapsad\u0131\u011f\u0131, destekleyici konular\u0131n; mesleki geli\u015fime katk\u0131 sa\u011flayarak di\u011fer konular ile ki\u015fisel geli\u015fime katk\u0131 sa\u011flayacak konular\u0131 kapsad\u0131\u011f\u0131 belirtilmi\u015ftir.<\/span><\/p>  \t\t\t\t","slug":"meslek-mensuplari-ve-vergi-denetimi","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":"Meslek mensuplar\u0131 ve vergi denetimi","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1102,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}