{"id":1095,"date":"2018-04-02T15:12:49","date_gmt":"2018-04-02T12:12:49","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=1095"},"modified":"2018-05-06T15:14:32","modified_gmt":"2018-05-06T12:14:32","slug":"imtiyaz-sozlesmeleri-yetkilendirme-belgeleri-ile-hazine-payina-iliskin-uzlasma-gorusmelerinde-meslek-mensuplarinin-bulundurulmasi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/04\/02\/imtiyaz-sozlesmeleri-yetkilendirme-belgeleri-ile-hazine-payina-iliskin-uzlasma-gorusmelerinde-meslek-mensuplarinin-bulundurulmasi\/","title":{"rendered":"\u0130MT\u0130YAZ S\u00d6ZLE\u015eMELER\u0130, YETK\u0130LEND\u0130RME BELGELER\u0130 \u0130LE HAZ\u0130NE PAYINA \u0130L\u0130\u015eK\u0130N UZLA\u015eMA G\u00d6R\u00dc\u015eMELER\u0130NDE MESLEK MENSUPLARININ BULUNDURULMASI"},"content":{"rendered":"

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406 SAYILI TELGRAF VE TELEFON KANUNU KAPSAMINDA \u00d6DENMES\u0130 GEREKEN HAZ\u0130NE PAYINA \u0130L\u0130\u015eK\u0130N \u0130ZAHAT TALEPLER\u0130N\u0130N CEVAPLANDIRILMASI, DENET\u0130M VE UZLA\u015eMA Y\u00d6NETMEL\u0130G\u0130\u2019nde, imtiyaz s\u00f6zle\u015fmeleri, yetkilendirme belgeleri ve 406 say\u0131l\u0131 Kanunun ek 37\u2019nci maddesi kapsam\u0131nda Hazine pay\u0131 \u00f6demekle y\u00fck\u00fcml\u00fc i\u015fletmecilerin, vergi m\u00fcfetti\u015flerince yap\u0131lan denetim sonucunda uzla\u015fma talebinde bulunabilecekleri belirtilmi\u015ftir. <\/span><\/p>\n

Y\u00f6netmeli\u011fe g\u00f6re bildirim \u00f6ncesi veya bildirim sonras\u0131 uzla\u015fma g\u00f6r\u00fc\u015fmesi yap\u0131labilmesi m\u00fcmk\u00fcnd\u00fcr. <\/span><\/p>\n

Denetim raporunda yer alan hesaplanan ayl\u0131k Hazine pay\u0131 tutar\u0131 3.000.000 TL\u2019yi (bu tutar d\u00e2hil) a\u015fmayan bildirim sonras\u0131 uzla\u015fma talepleri, vergi daireleri koordinasyon uzla\u015fma komisyonunun, bu tutar\u0131 a\u015fan uzla\u015fma talepleri ise Merkez\u00ee Uzla\u015fma Komisyonunun yetkisindedir. <\/span><\/p>\n

\u0130\u015fletmeci isterse 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununa g\u00f6re kurulan meslek odalar\u0131ndan bir meslek mensubunu bulundurabilecektir.<\/span><\/p>\n

\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1095","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1095","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=1095"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1095\/revisions"}],"predecessor-version":[{"id":1096,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1095\/revisions\/1096"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=1095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=1095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=1095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}