{"id":784,"date":"2017-12-19T12:56:10","date_gmt":"2017-12-19T09:56:10","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=784"},"modified":"2017-12-19T12:56:10","modified_gmt":"2017-12-19T09:56:10","slug":"1-ocak-2018-tarihinden-itibaren-e-irsaliye-e-mustahsil-makbuzu-ve-e-serbest-meslek-makbuzu-duzenlenmesi-alicisina-elektronik-veya-kagit-ortaminda-iletilmesi-ile-muhafaza-ve-ibraz-edilebilmesi-uygula","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/19\/1-ocak-2018-tarihinden-itibaren-e-irsaliye-e-mustahsil-makbuzu-ve-e-serbest-meslek-makbuzu-duzenlenmesi-alicisina-elektronik-veya-kagit-ortaminda-iletilmesi-ile-muhafaza-ve-ibraz-edilebilmesi-uygula\/","title":{"rendered":"1 Ocak 2018 Tarihinden \u0130tibaren E-\u0130rsaliye, E-M\u00fcstahsil Makbuzu Ve E-Serbest Meslek Makbuzu D\u00fczenlenmesi, Al\u0131c\u0131s\u0131na Elektronik veya Ka\u011f\u0131t Ortaminda \u0130letilmesi \u0130le Muhafaza Ve \u0130braz Edilebilmesi Uygulamasi Ba\u015fliyor"},"content":{"rendered":"

<\/p>\n

4<\/em><\/strong>87 s\u0131ra No\u2019lu VUK Genel Tebli\u011finde \u201csevk irsaliyesi\u201d, \u201cm\u00fcstahsil makbuzu\u201d ve \u201cserbest meslek makbuzu\u201d belgelerinin ka\u011f\u0131t belge yerine, elektronik ortamda; elektronik belge olarak d\u00fczenlenmesi, iletilmesi ile muhafaza ve ibraz edilebilmesine ili\u015fkin usul ve esaslar belirlenmi\u015ftir.<\/p>\n

Elektronik \u0130rsaliye (e-\u0130rsaliye), Elektronik M\u00fcstahsil Makbuzu (e-M\u00fcstahsil Makbuzu) ve Elektronik Serbest Meslek Makbuzu (e-Serbest Meslek Makbuzu) olarak adland\u0131r\u0131lan s\u00f6z konusu elektronik belgeler yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t ortamdaki \u201csevk irsaliyesi\u201d, \u201cm\u00fcstahsil makbuzu\u201d ve \u201cserbest meslek makbuzu\u201d belgeleri ile ayn\u0131 hukuki niteliklere sahip kabul edileceklerdir.<\/p>\n

e-\u0130rsaliye, e-M\u00fcstahsil Makbuzu ve e-Serbest Meslek Makbuzu zorunlu bir uygulama olmay\u0131p, uygulamadan Tebli\u011fde belirtilen \u015fartlar\u0131 sa\u011flayan m\u00fckellefler istemeleri halinde 1\/1\/2018 tarihinden itibaren yararlanabileceklerdir.<\/p>\n

Vergi Usul Kanununun ilgili h\u00fck\u00fcmlerine g\u00f6re muhafaza y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olanlar, gerek d\u00fczenledikleri gerekse adlar\u0131na d\u00fczenlenen bu Tebli\u011fe konu elektronik belge ve kay\u0131tlar\u0131 kendilerine iletim\/teslim \u015fekline uygun olarak yasal s\u00fcreler dahilinde muhafaza ve istendi\u011finde ibraz etmekle y\u00fck\u00fcml\u00fcd\u00fcrler.<\/em><\/strong><\/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-784","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/784","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=784"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/784\/revisions"}],"predecessor-version":[{"id":785,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/784\/revisions\/785"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=784"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=784"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=784"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}