{"id":3485,"date":"2017-05-04T15:58:05","date_gmt":"2017-05-04T15:58:05","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3485"},"modified":"2017-05-04T15:58:05","modified_gmt":"2017-05-04T15:58:05","slug":"2017-yili-gelir-bildirimlerine-iliskin-duyuru","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/2017-yili-gelir-bildirimlerine-iliskin-duyuru.html","title":{"rendered":"2017 Y\u0131l\u0131 Gelir Bildirimlerine \u0130li\u015fkin Duyuru"},"content":{"rendered":"<p>Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin (BDY) \u201cBildirimler\u201d ba\u015fl\u0131kl\u0131 34 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendine g\u00f6re, denetim kurulu\u015flar\u0131 ve denet\u00e7iler son takvim y\u0131l\u0131na ait gelirlerini; BDY\u2019nin &nbsp;47 nci maddesinin birinci f\u0131kras\u0131na istinaden elektronik ortamda ve May\u0131s ay\u0131n\u0131n on be\u015finci g\u00fcn\u00fcn\u00fcn sonuna kadar Kurumumuza bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n<p>Ancak yap\u0131lan g\u00f6zetimlerde tespit edilen sorunlar kar\u015f\u0131s\u0131nda, BDY\u2019nin 34\/1-d maddesi uygulamas\u0131 ile ilgili a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131na gerek duyulmu\u015ftur.<\/p>\n<p>1) Bir takvim y\u0131l\u0131 (\u00f6rne\u011fin, 01.01.2016-31.12.2016) i\u00e7erisinde ba\u011f\u0131ms\u0131z denetim s\u00f6zle\u015fmesi imzalam\u0131\u015f olan denetim kurulu\u015flar\u0131 ve denet\u00e7iler gelir bildiriminde bulunmal\u0131d\u0131r.<\/p>\n<p>2) Bir takvim y\u0131l\u0131nda KAY\u0130K denetimi \u00fcstlenip \u015feffafl\u0131k raporu yay\u0131mlayan ve s\u00f6z konusu \u015feffafl\u0131k raporunda son takvim y\u0131l\u0131na ait gelirlerine yer veren denetim kurulu\u015flar\u0131n\u0131n da gelir bildiriminde bulunmas\u0131 gerekmektedir.<\/p>\n<p>3) Son takvim y\u0131l\u0131na ait gelirler bildirilirken;<\/p>\n<ul>\n<li>Ba\u011f\u0131ms\u0131z denetim faaliyetlerinden,<\/li>\n<li>Di\u011fer denetim faaliyetlerinden,<\/li>\n<li>Defter tutma hizmetlerinden,<\/li>\n<li>Dan\u0131\u015fmanl\u0131k hizmetlerinden,<\/li>\n<\/ul>\n<p>kaynaklanan gelirler ayr\u0131 ayr\u0131 g\u00f6sterilmelidir.<\/p>\n<p>4) Tahsil edilip edilmedi\u011fine bak\u0131lmaks\u0131z\u0131n, denetim kurulu\u015flar\u0131 ve denet\u00e7iler, bir takvim y\u0131l\u0131 i\u00e7erisinde ger\u00e7ekle\u015ftirdikleri yukar\u0131daki faaliyetlerinden kaynaklanan gelirlerini bildirmelidir.<\/p>\n<p>5) Bildirimler, izleyen y\u0131l\u0131n May\u0131s ay\u0131n\u0131n on be\u015finci g\u00fcn\u00fcn\u00fcn sonuna kadar \u201cS\u00f6zle\u015fme Bilgi Giri\u015f Portal\u0131\u201d \u00fczerinden Kurumumuza yap\u0131lmal\u0131d\u0131r.<\/p>\n<p>BDY\u2019nin 34 \u00fcnc\u00fc maddesi uyar\u0131nca son takvim y\u0131l\u0131na ait gelirlerin Kurumca belirlenen \u015fekle ayk\u0131r\u0131 olarak bildirilmesi ya da hi\u00e7 bildirilmemesi durumunda, BDY\u2019nin 40\/1-\u0131 maddesi uyar\u0131nca denetim kurulu\u015flar\u0131 ve denet\u00e7iler hakk\u0131nda \u201cUyar\u0131\u201d yapt\u0131r\u0131m\u0131 ile denetim kurulu\u015flar\u0131 i\u00e7in ayr\u0131ca KHK\u2019n\u0131n 26\/3 maddesi uyar\u0131nca idari para cezas\u0131 yapt\u0131r\u0131m\u0131 uygulanacakt\u0131r.<\/p>\n<p>Duyurulur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ba\u011f\u0131ms\u0131z Denetim Y\u00f6netmeli\u011finin (BDY) \u201cBildirimler\u201d ba\u015fl\u0131kl\u0131 34 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendine g\u00f6re, denetim kurulu\u015flar\u0131 ve denet\u00e7iler son takvim y\u0131l\u0131na ait gelirlerini; BDY\u2019nin &nbsp;47 nci maddesinin birinci f\u0131kras\u0131na istinaden elektronik ortamda ve May\u0131s ay\u0131n\u0131n on be\u015finci g\u00fcn\u00fcn\u00fcn sonuna kadar Kurumumuza bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr. Ancak yap\u0131lan g\u00f6zetimlerde tespit edilen sorunlar kar\u015f\u0131s\u0131nda, BDY\u2019nin 34\/1-d maddesi uygulamas\u0131 ile [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":261,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":1090,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3485"}],"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=3485"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3485\/revisions"}],"predecessor-version":[{"id":3486,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3485\/revisions\/3486"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/261"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3485"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3485"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}