{"id":4463,"date":"2010-02-13T13:42:57","date_gmt":"2010-02-13T11:42:57","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/guemruek-mueavirlerinin-asgari-uecret-tarifesi\/"},"modified":"2024-01-25T21:31:24","modified_gmt":"2024-01-25T18:31:24","slug":"guemruek-mueavirlerinin-asgari-uecret-tarifesi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4463","title":{"rendered":"G\u00fcmr\u00fck M\u00fc\u015favirlerinin ‘Asgari \u00dccret Tarifesi’"},"content":{"rendered":"\t\t
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G\u00fcmr\u00fck M\u00fc\u015favirlerinin ‘Asgari \u00dccret Tarifesi’<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Mehmet \u00c7ardak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara - 197?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\"m_cardak\"<\/p>\n

T\u00fcrkiye Cumhuriyeti Devleti’nin kurulu\u015fundan \u00f6nce de G\u00fcmr\u00fck M\u00fc\u015favirleri (G\u00fcmr\u00fck Komisyoncular\u0131) vard\u0131 ama G\u00fcmr\u00fck M\u00fc\u015favirlerinin 2010 y\u0131l\u0131na kadar kanuni olarak y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015f ‘Asgari \u00dccret Tarifesi’ yoktu.<\/div>\n

 G\u00fcmr\u00fcklerde her t\u00fcrl\u00fc g\u00fcmr\u00fck i\u015flemlerini kendi ad\u0131na, ancak ba\u015fkalar\u0131n\u0131n hesab\u0131na takip ederek sonu\u00e7land\u0131ran G\u00fcmr\u00fck M\u00fc\u015favirleri; S\u00f6z\u00fcn \u00f6z\u00fc, me\u015fru zeminde mesleki faaliyette bulunan g\u00fcmr\u00fck m\u00fc\u015favirleri \u00e7ok para kazanamad\u0131klar\u0131 i\u00e7in Maliye’ye de kayda de\u011fer vergi \u00f6deyemezlerdi!<\/span>i\u015f takip masraflar\u0131n\u0131 ve \u00fccretlerini i\u015f sahiplerinden tahsil ederler ama tahsil\u00e2t\u0131n tamam\u0131 i\u00e7in fatura veya makbuz d\u00fczenlemezlerdi. Dolay\u0131s\u0131yla da g\u00fcmr\u00fck m\u00fc\u015favirlerinin ger\u00e7ek gelir ve giderleri belgelenmezdi. Bu y\u00fczden de, Maliye’nin vergi denetim elemanlar\u0131nca g\u00fcmr\u00fck m\u00fc\u015favirlerinin veya g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi \u015firketlerinin ger\u00e7ek kazan\u00e7lar\u0131 ve \u00f6denmesi gereken vergileri tespit edilemezdi.<\/p>\n

Ancak 7 Ekim 2009 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 5911 Say\u0131l\u0131 Kanun’la 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu’nun Ge\u00e7ici 6’nc\u0131 maddesine bir f\u0131kra eklendi ve G\u00fcmr\u00fck M\u00fc\u015favirleri Dernekleri’nce, G\u00fcmr\u00fck M\u00fc\u015favirlerinin yapacaklar\u0131 i\u015f ve i\u015flemler kar\u015f\u0131l\u0131\u011f\u0131 alacaklar\u0131 asgari \u00fccretleri g\u00f6steren ve takvim y\u0131l\u0131 baz\u0131nda belirlenen ‘Asgari \u00dccret Tarifesi’nin, G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131’nca uygun g\u00f6r\u00fclerek onaylanmak suretiyle uygulamaya konulmas\u0131na imk\u00e2n sa\u011fland\u0131.<\/p>\n

Nitekim 2010 y\u0131l\u0131 i\u00e7in uygulanacak ‘G\u00fcmr\u00fck M\u00fc\u015favirleri Asgari \u00dccret Tarifesi’ ve ‘Yetkilendirilmi\u015f G\u00fcmr\u00fck M\u00fc\u015favirleri Asgari \u00dccret Tarifesi’ ile ‘G\u00fcmr\u00fck M\u00fc\u015favirleri Asgari \u00dccret Tarifesi Uygulama Esaslar\u0131’ \u0130stanbul, Ankara, Bursa, \u0130zmir ve Mersin g\u00fcmr\u00fck m\u00fc\u015favirleri derneklerince m\u00fc\u015ftereken haz\u0131rlanarak onaylanmak \u00fczere G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131’na sunuldu. G\u00fcmr\u00fck m\u00fc\u015favirleri derneklerince belirlenen ve G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131’nca uygun g\u00f6r\u00fclerek 31.12.2009 tarihinde onaylanan ‘G\u00fcmr\u00fck M\u00fc\u015favirleri Asgari \u00dccret Tarifesi’ 01.01.2010 tarihi itibariyle uygulamaya girdi.<\/p>\n

Cumhuriyet tarihinde kanuni olarak ilk defa uygulamaya konulan bu ‘Asgari \u00dccret Tarifesi’nin sa\u011fl\u0131kl\u0131 bir \u015fekilde uygulanmas\u0131 ve fiyat tarifesine uymayan ki\u015filerin hak ettikleri mali, idari ve disiplin cezalar\u0131na \u00e7arpt\u0131r\u0131lmas\u0131; meslek eti\u011fi, disiplini ve G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi mesle\u011finin \u00fclkemizin genel menfaatlerine uygun bir \u015fekilde geli\u015fmesi a\u00e7\u0131s\u0131ndan \u00e7ok b\u00fcy\u00fck \u00f6nem arz ediyordu.<\/p>\n

Bu ba\u011flamda, g\u00fcmr\u00fck m\u00fc\u015favirlerince 100 y\u0131ld\u0131r beklenen ve yasal dayana\u011fa sahip s\u00f6z konusu ‘Asgari \u00dccret Tarifesi’nin hem g\u00fcmr\u00fck camias\u0131na ve meslek mensuplar\u0131na hem de devlete hay\u0131rl\u0131 olmas\u0131 t\u00fcm g\u00fcmr\u00fck\u00e7\u00fclerin yeg\u00e2ne temennisiydi. \u00c7\u00fcnk\u00fc y\u00fcr\u00fcrl\u00fc\u011fe giren ‘Asgari \u00dccret Tarifesi’ ile art\u0131k g\u00fcmr\u00fcklerde sandvi\u00e7 paras\u0131na i\u015f takip etme d\u00f6nemi bitecek ve ilk kez g\u00fcmr\u00fck m\u00fc\u015favirleri haklar\u0131na kavu\u015facakt\u0131.<\/p>\n

Ancak uygulamaya giri\u015finden itibaren \u00fc\u00e7 hafta bile ge\u00e7meden, G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131; ihracat\u00e7\u0131lar ve g\u00fcmr\u00fck m\u00fc\u015favirleri aras\u0131nda tart\u0131\u015fmaya neden olan ‘Asgari \u00dccret Tarifesi’ni T\u00fcrkiye \u0130hracat\u00e7\u0131lar Meclisi’nin (T\u0130M) tepkisi \u00fczerine de\u011fi\u015ftirmek zorunda kald\u0131. 22.01.2010 tarihinde yap\u0131lan yeni d\u00fczenleme ile 31 Aral\u0131k’ta yay\u0131nlanan tarifedeki fiyatlar ortalama 50 lira a\u015fa\u011f\u0131 \u00e7ekildi. T\u00fcrkiye \u0130hracat\u00e7\u0131lar Meclisi’nin \u00f6nerilerini dikkate alan G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131 bu kez de g\u00fcmr\u00fck m\u00fc\u015favirlerinin tepkisini \u00e7ekti. <\/p><\/blockquote>\n

A\u00e7\u0131k\u00e7as\u0131, ‘Asgari \u00dccret Tarifesi’ y\u00fcz\u00fcnden i\u015f sahipleri ile g\u00fcmr\u00fck\u00e7\u00fcler aras\u0131nda kavga \u00e7\u0131kt\u0131!<\/p>\n

\u015eimdilerde ise, yeni tarifeden memnun olmayan g\u00fcmr\u00fck m\u00fc\u015favirleri dernekleri g\u00fcya eylem plan\u0131 haz\u0131rl\u0131yorlar. Daha ilk tarifenin uygulamaya konulmas\u0131nda 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu’na ayk\u0131r\u0131 davranan ve g\u00fcmr\u00fck m\u00fc\u015favirleri derneklerince m\u00fc\u015ftereken belirlenen Asgari \u00dccret Tarifesi’ni iptal etmek suretiyle i\u015f sahiplerince \u00f6nerilen tarifeyi onaylayarak y\u00fcr\u00fcrl\u00fc\u011fe koyan G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131 yetkililerinin, meslekta\u015flar\u0131n\u0131n lehine yeni bir tasarrufta bulunmalar\u0131 pek de m\u00fcmk\u00fcn gibi g\u00f6r\u00fclm\u00fcyor.<\/p>\n

\u00c7\u00fcnk\u00fc T\u00fcrkiye’deki g\u00fcmr\u00fck m\u00fc\u015favirleri derneklerinin yetkililerinin de \u00e7ok iyi bildi\u011fi gibi; G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131’n\u0131n en \u00fcst y\u00f6netim kadrolar\u0131nda g\u00f6revli b\u00fcrokratlar, Cumhuriyet tarihinin her d\u00f6neminde hep ekonomik ve siyasi g\u00fcc\u00fc olanlardan yana tav\u0131r alm\u0131\u015flard\u0131r. T\u00fcrkiye \u0130hracat\u00e7\u0131lar Meclisi’nin tepkisi \u00fczerine tarifede de\u011fi\u015fiklik yapmakla da tarihi karakterlerine uygun davranm\u0131\u015flard\u0131r. Onlar i\u00e7in \u00f6nemli olan mevzuat de\u011fil, mevzuudur.<\/p>\n

G\u00fcmr\u00fck m\u00fc\u015favirleri derneklerinin y\u00f6neticilerine na\u00e7izane tavsiyem; bo\u015f yere prati\u011fe d\u00f6n\u00fc\u015ft\u00fcremeyecekleri eylem planlar\u0131 ile zaman kaybetmemeleridir. Bilmelidirler ki b\u00fcy\u00fcklerine h\u00fcrmet g\u00f6sterip, Allah r\u0131zas\u0131 i\u00e7in mesleki faaliyetlerine devam etmeleri herkesin hayr\u0131nad\u0131r. Dernekler, gayret g\u00f6stersinler ve mevcut Asgari \u00dccret Tarifesi’nin i\u015f takibi sekt\u00f6r\u00fcnde d\u00fcr\u00fcst\u00e7e tatbikini sa\u011flas\u0131nlar yeter!<\/p>\n

G\u00fcmr\u00fck m\u00fc\u015favirlerinin 2010 y\u0131l\u0131 asgari \u00fccret tarifesi t\u00fcm g\u00fcmr\u00fck camias\u0131na, i\u015f sahiplerine ve Maliye \u00f6rg\u00fct\u00fcne hay\u0131rl\u0131 olsun!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Mehmet \u00c7ardak Ankara – 197? T\u00fcrkiye Cumhuriyeti Devleti’nin kurulu\u015fundan \u00f6nce de G\u00fcmr\u00fck M\u00fc\u015favirleri (G\u00fcmr\u00fck Komisyoncular\u0131) vard\u0131 ama G\u00fcmr\u00fck M\u00fc\u015favirlerinin 2010 y\u0131l\u0131na kadar kanuni olarak y\u00fcr\u00fcrl\u00fc\u011fe konulmu\u015f ‘Asgari \u00dccret Tarifesi’ yoktu.  G\u00fcmr\u00fcklerde her t\u00fcrl\u00fc g\u00fcmr\u00fck i\u015flemlerini kendi ad\u0131na, ancak ba\u015fkalar\u0131n\u0131n hesab\u0131na takip ederek sonu\u00e7land\u0131ran G\u00fcmr\u00fck M\u00fc\u015favirleri; S\u00f6z\u00fcn \u00f6z\u00fc, me\u015fru zeminde mesleki faaliyette bulunan g\u00fcmr\u00fck m\u00fc\u015favirleri \u00e7ok […]<\/p>\n","protected":false},"author":1,"featured_media":4912,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-4463","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gumruk-hukuku","category-makale"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4463"}],"version-history":[{"count":8,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4463\/revisions"}],"predecessor-version":[{"id":6871,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4463\/revisions\/6871"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4912"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}