{"id":3376,"date":"2017-02-17T15:25:08","date_gmt":"2017-02-17T15:25:08","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3376"},"modified":"2017-02-17T15:25:08","modified_gmt":"2017-02-17T15:25:08","slug":"esnaf-ahilik-sandigi-kanun-tasarisi","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/esnaf-ahilik-sandigi-kanun-tasarisi.html","title":{"rendered":"Esnaf Ahilik Sand\u0131\u011f\u0131 Kanun Tasar\u0131s\u0131"},"content":{"rendered":"

KAMU G\u00d6ZET\u0130M\u0130 KURUMU BA\u015eKANLI\u011eINA    <\/strong> <\/span><\/p>\n

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Konu:  Esnaf Ahilik Sand\u0131\u011f\u0131 Ba\u011f\u0131ms\u0131z Denet\u00e7i konusu;                                                 16\/02\/2017<\/strong><\/span><\/p>\n

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    T.C. Ba\u015fbakanl\u0131k Kanunlar ve Kararlar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn 9.12.2017 tarih ve 31853594-101-1377-510 say\u0131l\u0131 \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131\u2019nca haz\u0131rlanan ve Bakanlar Kurulu\u2019nca 19\/1\/2017 tarihinde \u201c Vergi Usul Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Tasar\u0131s\u0131\u201d gerek\u00e7esi ile birlikte T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderilmi\u015ftir.<\/span><\/p>\n

      Kanun tasar\u0131s\u0131n\u0131n 3. Maddesine 4447 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ek madde eklenmi\u015ftir.<\/span><\/strong><\/p>\n

EK MADDE 6- Esnaf Ahilik Sand\u0131\u011f\u0131n gerektirdi\u011fi g\u00f6rev ve hizmetler i\u00e7in mali kaynak sa\u011flamak, piyasa \u015fartlar\u0131nda kaynaklar\u0131 de\u011ferlendirmek, bu Kanunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u00f6demelerde bulunmak \u00fczere Esnaf Ahilik Sand\u0131\u011f\u0131 kurulmu\u015ftur. Esnaf Ahilik Sand\u0131\u011f\u0131, Kurum Y\u00f6netim Kurulunun kararlar\u0131 \u00e7er\u00e7evesinde i\u015fletilir ve y\u00f6netilir. Esnaf Ahilik Sand\u0131\u011f\u0131, Say\u0131\u015ftay taraf\u0131ndan denetlenir.<\/span><\/p>\n

Esnaf Ahilik Sand\u0131\u011f\u0131n\u0131n;<\/span><\/p>\n

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  1. Gelirleri<\/span><\/li>\n
  2. Esnaf Ahilik Sand\u0131\u011f\u0131 Primlerinden<\/span><\/li>\n
  3. Bu primlerin de\u011ferlendirilmesinden elde edilen kazan\u00e7 ve iratlardan<\/span><\/li>\n
  4. Esnaf Ahilik Sand\u0131\u011f\u0131n\u0131n a\u00e7\u0131k vermesi durumunda Devlet\u00e7e sa\u011flanacak katk\u0131lardan,<\/span><\/li>\n
  5. Di\u011fer gelir ve kazan\u00e7lar ile ba\u011f\u0131\u015flardan,<\/span><\/li>\n
  6. Giderleri;<\/span><\/li>\n
  7. Esnaf Ahilik Sand\u0131\u011f\u0131 \u00f6deneklerinden,<\/span><\/li>\n
  8. 5510 say\u0131l\u0131 Kanun gere\u011fi \u00f6denecek sigorta primlerinden,<\/span><\/li>\n
  9. 48 inci maddenin yedinci f\u0131kras\u0131nda say\u0131lan hizmetlere ili\u015fkin giderlerden,<\/span><\/li>\n
  10. Esnaf Ahilik Sand\u0131\u011f\u0131 hizmetlerin yerine getirilmesi i\u00e7in Y\u00f6netim Kurulunun onay\u0131 \u00fczerine Kurum taraf\u0131ndan yap\u0131lan giderler ile hizmet binas\u0131n\u0131n kiralanmas\u0131, hizmet sat\u0131n al\u0131nmas\u0131, bilgisayar, bilgisayar yaz\u0131l\u0131m ve donan\u0131m\u0131 al\u0131m giderlerinden, olu\u015fur.<\/span><\/li>\n<\/ol>\n

    Esnaf Ahilik Sand\u0131\u011f\u0131, b\u00fct\u00e7e kapsam\u0131 d\u0131\u015f\u0131nda olup gelirlerinden vergi kesintisi hari\u00e7 hi\u00e7bir \u015fekilde kesinti yap\u0131lamaz ve gelirleri genel b\u00fct\u00e7eye gelir kaydedilmez. Esnaf Ahilik Sand\u0131\u011f\u0131n\u0131n gelir ve giderleri \u00fc\u00e7er ayl\u0131k d\u00f6nemler halinde 3568 say\u0131l\u0131 Kanuna g\u00f6re ruhsat alm\u0131\u015f, denetim yetkisine sahip meslek mensubu yeminli mali m\u00fc\u015favirlere denetlettirilerek denetim raporlar\u0131n\u0131n sonu\u00e7lar\u0131 ilan edilir. Esnaf Ahilik sand\u0131\u011f\u0131n\u0131n gelirleri ile bu gelirlerle al\u0131nan her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmazlar Kuruma aittir. Esnaf Ahilik sand\u0131\u011f\u0131, damga vergisi hari\u00e7 her t\u00fcrl\u00fc vergi, resim ve har\u00e7tan muaft\u0131r. Bu muafiyetin, 193 say\u0131l\u0131 Kanun ile 5520 say\u0131l\u0131 Kanun uyar\u0131nca yap\u0131lacak vergi kesintilerine \u015f\u00fcmul\u00fc yoktur. Denilmektedir.<\/span><\/p>\n

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    KANUN TASARISI \u0130LE \u0130LG\u0130L\u0130 G\u00d6R\u00dc\u015e VE \u00d6NER\u0130LER:  <\/span><\/strong><\/p>\n

    \u00dclkemizde;  2\/11\/2011 tarih ve 28103 say\u0131l\u0131 resmi gazetede yay\u0131mlanan 660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname ile 13\/01\/2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununa dayan\u0131larak \u00e7\u0131kart\u0131lan Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011fi kimlerin ba\u011f\u0131ms\u0131z denetim yapaca\u011f\u0131n\u0131 kati olarak \u00e7\u00f6z\u00fcme kavu\u015fturmu\u015f bulunmaktad\u0131r. <\/span><\/p>\n

    Kanun, Kararname ve Y\u00f6netmeliklerle d\u00fczenlenmi\u015f,  Kanunlara istinaden Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu te\u015fekk\u00fcl ettirilmi\u015f bir meslek camias\u0131na ra\u011fmen \u0131srarla denetim yetkisini 3568 say\u0131l\u0131 yasaya dayanarak yetki alm\u0131\u015f bir meslek mensubu grubuna tevdi etmek, Kuruma, Ticaret Kanununa 660 say\u0131l\u0131 Kanun h\u00fckm\u00fcnde kararnameye kar\u015f\u0131 bir muhalefet giri\u015fimidir.<\/span><\/p>\n

    \u00dclkemizde Ba\u011f\u0131ms\u0131z Denetimi yapt\u0131racak Kurum ve Ba\u011f\u0131ms\u0131z Denetimi yapacak bu Kurumun denet\u00e7ileri mevcuttur ve bu denet\u00e7iler uluslar aras\u0131 standartlarda denetim yapabilecek yeterlili\u011fe sahiptir.<\/span><\/p>\n

    Kanun Tasar\u0131s\u0131n\u0131n ilgili b\u00f6l\u00fcm\u00fcnde ge\u00e7en 3568 say\u0131l\u0131 Kanuna g\u00f6re ruhsat alm\u0131\u015f denetim yetkisine sahip meslek mensubu yeminli mali m\u00fc\u015favirlere denetlettirilerek denetim raporu sonu\u00e7lar\u0131 ilan edilir.  Paragraf\u0131n\u0131n de\u011fi\u015ftirilerek Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan yetki alm\u0131\u015f, Ba\u011f\u0131ms\u0131z Denet\u00e7ilere denetlettirilerek denetim raporlar\u0131 sonu\u00e7lar\u0131 ilan edilir.  \u015eeklinde de\u011fi\u015ftirilmesi i\u00e7in ilgili bakanl\u0131k, kurum ve kurulu\u015flar ile mecliste grubu bulunan siyasi parti temsilcilerine durumun izah edilmesi ve bundan b\u00f6yle ilgili kurulu\u015flar nezdinde Ba\u011f\u0131ms\u0131z Denetim ve Ba\u011f\u0131ms\u0131z Denet\u00e7ilerin \u00fclkemizde denetim konusunda tek yetkili oldu\u011fu bu durumun di\u011fer meslek unvanlar\u0131 ile kar\u0131\u015ft\u0131r\u0131lmamas\u0131 i\u00e7in \u00e7al\u0131\u015f\u0131lmalar\u0131n yap\u0131lmas\u0131n\u0131n isabetli olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcnmekteyiz.<\/span><\/p>\n

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    Ba\u011f\u0131ms\u0131z Denetim Uzmanlar\u0131 Derne\u011fi(BADUDER)<\/strong><\/span><\/p>\n

                           Y\u00f6netim Kurulu <\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    KAMU G\u00d6ZET\u0130M\u0130 KURUMU BA\u015eKANLI\u011eINA       Konu:  Esnaf Ahilik Sand\u0131\u011f\u0131 Ba\u011f\u0131ms\u0131z Denet\u00e7i konusu;                                                 16\/02\/2017       T.C. Ba\u015fbakanl\u0131k Kanunlar ve Kararlar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn 9.12.2017 tarih ve 31853594-101-1377-510 say\u0131l\u0131 \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131\u2019nca haz\u0131rlanan ve Bakanlar Kurulu\u2019nca 19\/1\/2017 tarihinde \u201c Vergi Usul Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Tasar\u0131s\u0131\u201d gerek\u00e7esi […]<\/p>\n","protected":false},"author":1,"featured_media":3377,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":1145,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3376"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=3376"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3376\/revisions"}],"predecessor-version":[{"id":3378,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3376\/revisions\/3378"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/3377"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}