{"id":786,"date":"2017-12-19T12:58:16","date_gmt":"2017-12-19T09:58:16","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=786"},"modified":"2017-12-19T12:58:16","modified_gmt":"2017-12-19T09:58:16","slug":"basit-usule-tabi-olanlar-ile-serbest-meslek-kazanci-elde-edenlerin-1-ocak-2018-isletme-hesabi-esasina-tabi-olanlarin-1-ocak-2019-tarihinden-itibaren-defter-beyan-sistemini-kulla","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/19\/basit-usule-tabi-olanlar-ile-serbest-meslek-kazanci-elde-edenlerin-1-ocak-2018-isletme-hesabi-esasina-tabi-olanlarin-1-ocak-2019-tarihinden-itibaren-defter-beyan-sistemini-kulla\/","title":{"rendered":"Basit Usule Tabi Olanlar \u0130le Serbest Meslek Kazanc\u0131 Elde Edenlerin  1 Ocak 2018,  \u0130\u015fletme Hesab\u0131 Esas\u0131na Tabi Olanlar\u0131n  1 Ocak 2019 Tarihinden \u0130tibaren  \u201cDefter-Beyan Sistemini\u201d Kullanma Zorunlulu\u011fu Ba\u015fl\u0131yor"},"content":{"rendered":"<p><!--more--><\/p>\n<p>486 s\u0131ra No\u2019lu VUK Genel Tebli\u011fi ile yap\u0131lan d\u00fczenlemeye g\u00f6re basit usule tabi m\u00fckellefler ile serbest meslek erbaplar\u0131 1 Ocak 2018, i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler 1 Ocak 2019 tarihinden itibaren defterlerini elektronik ortamda tutmaya ba\u015fl\u0131yor.<\/p>\n<ul>\n<li>Sistemi kullanmak i\u00e7in ba\u015fvuru yap\u0131lmas\u0131 zorunlu olup, 31\/12\/2017 tarihine kadar Sistemi kullanmak \u00fczere yap\u0131lmas\u0131 gereken ba\u015fvurular serbest meslek erbaplar\u0131 taraf\u0131ndan 31 Ocak 2018, basit usule tabi olan m\u00fckellefler a\u00e7\u0131s\u0131ndan ise 30 Haziran 2018 tarihine kadar yap\u0131labilecektir.<\/li>\n<li>\u0130\u015flemlerin defterlere kayd\u0131, ait olduklar\u0131 aya ait katma de\u011fer vergisi beyannamesinin verilmesi gereken son g\u00fcnden (izleyen ay\u0131n 24. g\u00fcn\u00fcnden) fazla geciktirilemeyecektir.<\/li>\n<li>Takvim y\u0131l\u0131n\u0131n son ay\u0131na ait kay\u0131tlar, takvim y\u0131l\u0131na ait gelir vergisi beyannamesinin verilmesi gereken son g\u00fcn (basit usulde vergilendirilen m\u00fckellefler i\u00e7in 25 \u015eubat, di\u011fer m\u00fckellefler i\u00e7in 25 Mart g\u00fcn\u00fc) saat 23:59\u2019a kadar yap\u0131labilir.<\/li>\n<li>Basit usule tabi m\u00fckelleflerin al\u0131\u015f ve giderleri ile sat\u0131\u015f ve has\u0131latlar\u0131na ili\u015fkin \u00fc\u00e7er ayl\u0131k kay\u0131tlar, izleyen ay\u0131n sonuna kadar Sisteme kaydedilecektir.<\/li>\n<li>Ge\u00e7ici Madde ile yap\u0131lan d\u00fczenlemeye g\u00f6re basit usule tabi m\u00fckelleflerin 30\/4\/2018 tarihine kadar kaydedilmesi gereken al\u0131\u015f ve giderleri ile sat\u0131\u015f ve has\u0131latlar\u0131na ili\u015fkin \u00fc\u00e7 ayl\u0131k kay\u0131tlar, 31\/7\/2018 tarihine kadar Sisteme kaydedilebilecekltir.<\/li>\n<li>Defterlerin a\u00e7\u0131l\u0131\u015f onaylar\u0131, defterlerin kullan\u0131laca\u011f\u0131 faaliyet d\u00f6neminin ilk g\u00fcn\u00fcnde, kapan\u0131\u015f onay\u0131 defterlere ait olduklar\u0131 takvim y\u0131l\u0131n\u0131n son ay\u0131n\u0131 takip eden d\u00f6rd\u00fcnc\u00fc ay\u0131n sonuna kadar ba\u015fkanl\u0131k taraf\u0131ndan elektronik ortamda yap\u0131lacakt\u0131r.<\/li>\n<li>Defter-Beyan Sistemi \u00fczerinden yap\u0131lan i\u015flemlerin, girilen kay\u0131tlar\u0131n, deftere kaydedilmesi i\u015fleminin ve beyanname, belge, bildirim ile dilek\u00e7elerin verilmi\u015f\/d\u00fczenlenmi\u015f\/yap\u0131lm\u0131\u015f say\u0131lmas\u0131 i\u00e7in Sistem \u00fczerinde onaylama i\u015fleminin yap\u0131lmas\u0131 gerekmektedir.<\/li>\n<li>Defter-Beyan Sistemini kullanan m\u00fckellefler Sistem d\u0131\u015f\u0131nda k\u00e2\u011f\u0131t veya elektronik ortamda kay\u0131t yapamaz, defter tutamaz ve Sistem harici yollarla k\u00e2\u011f\u0131t veya elektronik beyanname g\u00f6nderemezler.<\/li>\n<\/ul>\n<p><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/146_2017_Basit-Usule-Tabi-Olanlar-ile-Serbest-Meslek-Kazanc\u0131-Elde-Edenlerin-1-Ocak-2018-\u0130\u015fletme-Hesab\u0131-Esas\u0131na-Tabi-Olanlar\u0131n-1-Ocak-2019-Tarihinden-\u0130tibaren-\u201cDefter-Beyan-Sistemini\u201d-Kullanma-Zorunlu.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/p>\n<p>&nbsp;<\/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-786","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/786","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=786"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/786\/revisions"}],"predecessor-version":[{"id":787,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/786\/revisions\/787"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}