{"id":3828,"date":"2017-09-24T21:47:15","date_gmt":"2017-09-24T21:47:15","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3828"},"modified":"2017-09-24T21:47:46","modified_gmt":"2017-09-24T21:47:46","slug":"egitim-ilani","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/egitim-ilani.html","title":{"rendered":"E\u011fitim \u0130lan\u0131"},"content":{"rendered":"<p><strong>Vergi \u0130ncelemeleri,<\/strong><\/p>\n<p><strong>&nbsp;Vergi \u0130ncelemelerinde M\u00fckelleflerin ve Meslek Mensuplar\u0131n\u0131n Haklar\u0131 ve \u00d6devleri, <\/strong><\/p>\n<p><strong>Son D\u00fczenlemeler \u00c7er\u00e7evesinde \u201c\u0130zaha Davet\u201d M\u00fcessesi<\/strong><\/p>\n<p><strong>21 Ekim 2017, Saat 14.00, BADUDER<\/strong><\/p>\n<p><strong>&nbsp;<\/strong><\/p>\n<p><strong>Azmi DEM\u0130RC\u0130<\/strong><\/p>\n<ol>\n<li><strong> Ba\u015f Hesap Uzman\u0131, Em. Vergi Ba\u015fm\u00fcfetti\u015fi<\/strong><\/li>\n<li><strong> Gelirler Genel Md. Daire Ba\u015fkan\u0131<\/strong><\/li>\n<\/ol>\n<p><strong>Yeminli Mali M\u00fc\u015favir<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong><u>I-Vergi \u0130ncelemeleri<\/u><\/strong><\/p>\n<p><strong>1) Vergi \u0130ncelemelerinin Amac\u0131 ve Tan\u0131m\u0131<\/strong><\/p>\n<p><strong>2) Vergi \u0130ncelemesine Yetkili Olanlar<\/strong><\/p>\n<p><strong>3) Vergi \u0130ncelemesine Yetkili Olanlar\u0131n Yetkileri ve \u00d6devleri<\/strong><\/p>\n<p><strong>4) Vergi \u0130ncelemesine Tabi Olanlar<\/strong><\/p>\n<p><strong>5) Vergi \u0130ncelemesinin Yap\u0131laca\u011f\u0131 Yer<\/strong><\/p>\n<p><strong>6) \u0130ncelenecek M\u00fckelleflerin Se\u00e7imi<\/strong><\/p>\n<p><strong>7) Vergi \u0130nceleme T\u00fcrleri<\/strong><\/p>\n<p><strong>8) Vergi \u0130nceleme S\u00fcreci (\u0130ncelemenin Ba\u015flamas\u0131, \u0130cras\u0131, Tamamlanmas\u0131)<\/strong><\/p>\n<p><strong>9) Vergi \u0130ncelemelerinde Ba\u015fl\u0131ca Y\u00f6ntemler<\/strong><\/p>\n<p><strong>10) Vergi \u0130ncelemelerinde Deliller ve \u0130spat Ara\u00e7lar\u0131<\/strong><\/p>\n<p><strong>11) Vergi \u0130nceleme Tutanaklar\u0131<\/strong><\/p>\n<p><strong>12) Vergi \u0130nceleme Raporlar\u0131<\/strong><\/p>\n<p><strong>13) Vergi \u0130ncelemesi Sonucunda \u0130lave Vergi Tarhiyat\u0131, Ceza Kesilmesi<\/strong><\/p>\n<p><strong>14) Vergi \u0130ncelemesinden Sonra &nbsp;Hukuki Yollar<\/strong><\/p>\n<p><strong><u>II-Vergi \u0130ncelemelerinde M\u00fckelleflerin Haklar\u0131 ve \u00d6devleri<\/u><\/strong><\/p>\n<p><strong>1) Vergi \u0130ncelemelerinin \u00d6ncesinde M\u00fckelleflerin \u00d6devleri<\/strong><\/p>\n<p><strong>2) Vergi \u0130ncelemeleri S\u0131ras\u0131nda M\u00fckelleflerin \u00d6devleri<\/strong><\/p>\n<p><strong>3) Vergi \u0130ncelemelerinde M\u00fckelleflerin Haklar\u0131<\/strong><\/p>\n<p><strong><u>III-Vergi \u0130ncelemelerinde 3568 say\u0131l\u0131 Yasaya Tabi Meslek Mensuplar\u0131n\u0131n Haklar\u0131, \u00d6devleri ve Sorumluluklar\u0131 <\/u><\/strong><\/p>\n<p><strong>1) Vergi \u0130ncelemelerinde Meslek Mensuplar\u0131n\u0131n \u00d6devleri<\/strong><\/p>\n<p><strong>2) Vergi \u0130ncelemelerinde Meslek Mensuplar\u0131n\u0131n Sorumlulu\u011fu<\/strong><\/p>\n<p><strong>3) Vergi \u0130ncelemelerinde Meslek Mensuplar\u0131n\u0131n Haklar\u0131<\/strong><\/p>\n<p><strong><u>IV- Son D\u00fczenlemeler \u00c7er\u00e7evesinde \u201c\u0130zaha Davet\u201d M\u00fcessesi<\/u><\/strong><\/p>\n<p><strong>&nbsp;<\/strong><\/p>\n<p><strong>Azmi DEM\u0130RC\u0130&nbsp; (\u00d6zge\u00e7mi\u015f)<\/strong><\/p>\n<p>Ankara \u00dcniversitesi Siyasal Bilgiler Fak\u00fcltesi (\u0130ktisat B\u00f6l\u00fcm\u00fc) ve Ankara \u00dcniversitesi Hukuk Fak\u00fcltesi Mezunudur.<\/p>\n<p>23 y\u0131l (1987-2000, 2001-2011) Maliye Bakanl\u0131\u011f\u0131 Hesap Uzmanlar\u0131 Kurulu\u2019nda (\u0130stanbul Grubu) <strong>Hesap Uzman\u0131 ve Ba\u015f Hesap Uzman\u0131<\/strong> olarak,<\/p>\n<p>2 y\u0131l (2000-2001) Maliye Bakanl\u0131\u011f\u0131 Gelirler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nde (Ankara) <strong>Daire Ba\u015fkan\u0131<\/strong> olarak,<\/p>\n<p>2 y\u0131l (2011-2013) Maliye Bakanl\u0131\u011f\u0131 Vergi Denetim Kurulu\u2019nda (\u0130stanbul B\u00fcy\u00fck \u00d6l\u00e7ekli M\u00fckellefler Grubu) <strong>Ba\u015fm\u00fcfetti\u015f <\/strong>olarak \u00e7al\u0131\u015fm\u0131\u015f ve toplam 27 y\u0131l s\u00fcren kamu g\u00f6revinden, Haziran 2013\u2019de iste\u011fi \u00fczerine emekli olarak ayr\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Maliye Bakanl\u0131\u011f\u0131 Hesap Uzmanl\u0131\u011f\u0131 ve Vergi Ba\u015fm\u00fcfetti\u015fli\u011fi g\u00f6revinde, \u00e7o\u011funlu\u011fu T\u00fcrkiye\u2019nin ilk 2.000 firmas\u0131 i\u00e7erisinden se\u00e7ilmi\u015f farkl\u0131 sekt\u00f6rlerdeki y\u00fck\u00fcml\u00fclerin incelemeleri ve denetimleri sonucunda 2.400\u2019\u00fcn \u00fczerinde rapora imza atm\u0131\u015ft\u0131r.<\/p>\n<p>Hesap Uzmanlar\u0131 Kurulu\u2019ndaki g\u00f6revi s\u0131ras\u0131nda, Hesap Uzman Yard\u0131mc\u0131lar\u0131n\u0131n e\u011fitim programlar\u0131nda e\u011fitmenlik, yeterlik s\u0131navlar\u0131nda komisyon \u00fcyeli\u011fi ve ayr\u0131ca rapor de\u011ferlendirme komisyonlar\u0131nda&nbsp; g\u00f6rev yapm\u0131\u015ft\u0131r.<\/p>\n<p>Ara\u015ft\u0131rma ve inceleme yapmak \u00fczere Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan 1996 y\u0131l\u0131nda ABD\u2019ye g\u00f6nderilmi\u015f ve 1996-1997 y\u0131llar\u0131nda <em>\u201cD\u00fcnya Vergi Yarg\u0131 Sistemleri\u201d<\/em> konusunda \u00e7al\u0131\u015fmalar yapm\u0131\u015ft\u0131r.<\/p>\n<p>Yakla\u015f\u0131m, Vergi D\u00fcnyas\u0131 ve Lebib Yalk\u0131n dergilerinde yay\u0131nlanm\u0131\u015f 65\u2019in \u00fczerinde adet mesleki makalesi ve Maliye Hesap Uzmanlar\u0131 Derne\u011fi taraf\u0131ndan yay\u0131nlanan <em>\u201cBireysel Emeklilik Sistemi\u201d<\/em> konulu kitap \u00e7al\u0131\u015fmas\u0131 ile <em>\u201cD\u00fcnya Yarg\u0131 Sistemleri\u201d<\/em> ve <em>\u201cVerginin Yans\u0131mas\u0131; Gelir Vergisi, Kurumlar Vergisi, KDV\u2019de Yans\u0131ma\u201d<\/em> konular\u0131nda et\u00fcdleri mevcuttur.<\/p>\n<p>2004-2005 d\u00f6neminde Maliye Hesap Uzmanlar\u0131 Derne\u011fi\u2019nin Dernek Ba\u015fkanl\u0131\u011f\u0131 g\u00f6revini y\u00fcr\u00fctm\u00fc\u015ft\u00fcr. Maliye Hesap Uzmanlar\u0131 Vakf\u0131, Maliye Hesap Uzmanlar\u0131 Derne\u011fi ile M\u00fclkiyeliler Birli\u011fi&nbsp; \u00fcyesidir.<\/p>\n<p>\u0130stanbul\u2019da kurulu bir Yeminli Mali M\u00fc\u015favirlik \u015eirketi\u2019nin orta\u011f\u0131 olarak Yeminli Mali M\u00fc\u015favirlik ve Ba\u011f\u0131ms\u0131z Denet\u00e7ilik yapmakta, ayr\u0131ca Yeminli Mali M\u00fc\u015favirlik S\u0131navlar\u0131na haz\u0131rl\u0131k programlar\u0131nda e\u011fitmenlik yapmaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi \u0130ncelemeleri, &nbsp;Vergi \u0130ncelemelerinde M\u00fckelleflerin ve Meslek Mensuplar\u0131n\u0131n Haklar\u0131 ve \u00d6devleri, Son D\u00fczenlemeler \u00c7er\u00e7evesinde \u201c\u0130zaha Davet\u201d M\u00fcessesi 21 Ekim 2017, Saat 14.00, BADUDER &nbsp; Azmi DEM\u0130RC\u0130 Ba\u015f Hesap Uzman\u0131, Em. Vergi Ba\u015fm\u00fcfetti\u015fi Gelirler Genel Md. Daire Ba\u015fkan\u0131 Yeminli Mali M\u00fc\u015favir &nbsp; I-Vergi \u0130ncelemeleri 1) Vergi \u0130ncelemelerinin Amac\u0131 ve Tan\u0131m\u0131 2) Vergi \u0130ncelemesine Yetkili Olanlar 3) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3829,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":1800,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3828"}],"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=3828"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3828\/revisions"}],"predecessor-version":[{"id":3830,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3828\/revisions\/3830"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/3829"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3828"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3828"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3828"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}