{"id":4528,"date":"2010-10-26T18:25:05","date_gmt":"2010-10-26T15:25:05","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/vergi-dairesi-mueduerlerinin-3568-sayl-yasaya-goere-smmm-ruhsat-talebi\/"},"modified":"2010-10-26T18:25:05","modified_gmt":"2010-10-26T15:25:05","slug":"vergi-dairesi-mueduerlerinin-3568-sayl-yasaya-goere-smmm-ruhsat-talebi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4528","title":{"rendered":"Vergi Dairesi M\u00fcd\u00fcrleri’nin 3568 Say\u0131l\u0131 Yasaya G\u00f6re SMMM Ruhsat Talebi"},"content":{"rendered":"

Dr. Mustafa Alpaslan (SMMM)
{yootooltip title=[]}Ankara – 1980{\/yootooltip}<\/strong><\/p>\n

Tarih:<\/strong> 21.10.2010<\/div>\n

3568 say\u0131l\u0131 Mali M\u00fc\u015favirlik Yasas\u0131, 5786 say\u0131l\u0131 kanunla  26\/7\/2008 tarihinde de\u011fi\u015fikli\u011fe u\u011fram\u0131\u015ft\u0131r.  Bu de\u011fi\u015fikli\u011fe g\u00f6re  3568 say\u0131l\u0131 meslek  yasas\u0131nda bir dizi d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r. bu  d\u00fczenlemelerin ba\u015f\u0131nda, SMMM ruhsat\u0131 al\u0131nmas\u0131, SMMM stajlar\u0131, YMM\u2019lik haklar\u0131, profes\u00f6rlerin YMM olup-olamayacaklar\u0131, vergi inceleme elemanlar\u0131na yeterlilik sonras\u0131 YMM ruhsat\u0131 verilmesi  konular\u0131, vergi mahkemesi  ve Dan\u0131\u015ftay  \u00fcyeleri ile ilgili SMMM\u2019lik staj haklar\u0131, mesleki  organlarda se\u00e7im ile ilgili \u201cnispi temsil\u201d konular\u0131 yeniden ele al\u0131narak d\u00fczenlenmi\u015f bulunmaktad\u0131r. 5786 say\u0131l\u0131 yasa yukar\u0131da belirtti\u011fimiz gibi 3568 say\u0131l\u0131 yasada bir\u00e7ok konular\u0131n yeniden  ele alm\u0131\u015ft\u0131r.[1]  Biz bug\u00fcnk\u00fc \u00e7al\u0131\u015fmam\u0131zda  vergi dairesi m\u00fcd\u00fcrlerinin  25\/7\/2008 tarih itibariyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan d\u00fczenleme uyar\u0131nca   SMMM olabilme ko\u015fullar\u0131n\u0131 tart\u0131\u015faca\u011f\u0131z.<\/p>\n

Hemen belirtelim ki, vergi dairesi m\u00fcd\u00fcrleri 213 say\u0131l\u0131 VUK\u2019nun  135. maddesine g\u00f6re \u201cvergi inceleme\u201d yetkisine sahip, Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n hem idari ve hem de denetim anlam\u0131nda vergi incelemesi ve vergi yoklamas\u0131na sahip denetim elemanlar\u0131d\u0131r.  Vergi dairesi  m\u00fcd\u00fcrleri, Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n merkez ve ta\u015fra te\u015fkilat\u0131nda g\u00f6rev yapan  idari ve  denetim anlam\u0131nda vergi incelemesi  yetkisine sahip kimselerdir. Ayn\u0131  zamanda Maliye Bakanl\u0131\u011f\u0131  b\u00fcnyesinde g\u00f6rev yapan \u015fube m\u00fcd\u00fcrleri de aynen vergi dairesi  m\u00fcd\u00fcrleri gibi yetkiye sahiptirler. Defterdarl\u0131lar b\u00fcnyesinde g\u00f6rev yapan  vergi dairesi  m\u00fcd\u00fcrlerinin de inceleme yetkisi bulunmaktad\u0131r.[2] Dolay\u0131s\u0131yla 3568 say\u0131l\u0131 kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 13\/6\/1989 tarihte vergi inceleme eleman\u0131  olarak vergi dairesi m\u00fcd\u00fcrlerine  3568 say\u0131l\u0131 kanuna g\u00f6re  ruhsat  verilmi\u015ftir. Bu uygulamalar, 26\/7\/2008 tarihine kadar da devam etmi\u015ftir. Ancak, 3568 say\u0131l\u0131 kanunda de\u011fi\u015fiklik yapan 5786 say\u0131l\u0131 yasa vergi dairesi m\u00fcd\u00fcrlerine do\u011frudan SMMM ruhsat\u0131 vermek yerine  bu denetim elemanlar\u0131n\u0131n meslekte ge\u00e7en s\u00fcrelerini stajdan say\u0131lan  s\u00fcreler olarak kabul edip, s\u0131nav sonras\u0131nda  ba\u015far\u0131l\u0131 olanlara ancak SMMM ruhsat\u0131n\u0131n  verilmesi  uygulamas\u0131n\u0131 getirmi\u015ftir.  Durum b\u00f6yle olunca vergi dairesi m\u00fcd\u00fcrlerinin  s\u0131navs\u0131z SMMM ruhsat\u0131  alma haklar\u0131  ortadan kald\u0131r\u0131lm\u0131\u015ft\u0131r. [3]<\/p>\n

Geldi\u011fimiz noktada vergi dairesi  m\u00fcd\u00fcrleri s\u0131nava girmeden SMMM  unvan\u0131  alamaz durumdad\u0131rlar.  Ancak, uygulamada y\u0131llard\u0131r vergi dairesi  m\u00fcd\u00fcrleri  Maliye Bakanl\u0131\u011f\u0131 ad\u0131na  vergi incelemesi yapan, vergi inceleme raporu d\u00fczenleyen, gerekti\u011finde memur soru\u015fturmas\u0131 yapabilen merkez ve ta\u015fra te\u015fkilat\u0131n\u0131n  yetkili kimseleridir.  Vergi dairesi m\u00fcd\u00fcrl\u00fc\u011f\u00fc i\u00e7in s\u0131nava girilerek \u00e7e\u015fitli a\u015famalardan sonra   bu unvan ancak al\u0131nabilmektedir.  M\u00fcd\u00fcrl\u00fck s\u0131nav\u0131na girmenin bir di\u011fer ko\u015fulu da, m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 veya  gelir uzman\u0131  kadrolar\u0131nda belirli bir s\u00fcre \u00e7al\u0131\u015fmak ve  4 y\u0131ll\u0131k y\u00fcksek  \u00f6\u011frenim  mezunu olmak gerekmektedir.  Durum  b\u00f6yle olunca, en son yap\u0131lan d\u00fczenleme ile  vergi dairesi  m\u00fcd\u00fcrlerinin  5786 say\u0131l\u0131 kanun ile SMMM ruhsat\u0131 alma  imkanlar\u0131 elinden  geri al\u0131nm\u0131\u015ft\u0131r.  Bunun  kar\u015f\u0131l\u0131\u011f\u0131nda meslekte ge\u00e7en s\u00fcreleri (m\u00fcd\u00fcrl\u00fckte ge\u00e7en s\u00fcreleri)  stajdan say\u0131larak, daha sonra SMMM s\u0131nav\u0131na girip ba\u015far\u0131l\u0131 olmalar\u0131 durumunda SMMM ruhsat\u0131n\u0131  ancak elde edeceklerdir.  Bu uygulama  ve yap\u0131lan d\u00fczenleme 26\/7\/2008 tarihinde yay\u0131nlanan Resmi Gazetede y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f, 5786 say\u0131l\u0131 kanunla bundan b\u00f6yle s\u0131navs\u0131z SMMM olma olana\u011f\u0131 ortadan kald\u0131r\u0131lm\u0131\u015ft\u0131r.  B\u00f6ylece, vergi dairesi m\u00fcd\u00fcrlerinin 26\/7\/2008 tarihine kadar  hak edebildikleri SMMM ruhsat\u0131 alma olana\u011f\u0131 b\u00f6ylece sonlanm\u0131\u015ft\u0131r.  Bundan sonra vergi dairesi m\u00fcd\u00fcrleri i\u00e7in  SMMM ruhsat\u0131 alabilmek i\u00e7in art\u0131k s\u0131nava girmek gerekmektedir.<\/p>\n

Sadece vergi dairesi m\u00fcd\u00fcrleri i\u00e7in de\u011fil, T\u00fcrkiye genelinde mali denetim yapan kamu bankalar\u0131n\u0131n m\u00fcfetti\u015fleri ile kanunlar\u0131 uyar\u0131nca vergi inceleme yetkisi alm\u0131\u015f olanlardan, bu yetkilerini ald\u0131klar\u0131 tarihten itibaren kamu kurum ve kurulu\u015flar\u0131nda sekiz y\u0131ll\u0131k hizmet s\u00fcresini dolduranlarla kanunda say\u0131lan konularda (hukuk, iktisat, maliye, i\u015fletme, muhasebe, bankac\u0131l\u0131k, kamu y\u00f6netimi ve siyasal bilimler) en az sekiz y\u0131l \u00f6\u011fretim \u00fcyesi veya g\u00f6revlisi olarak \u00e7al\u0131\u015fm\u0131\u015f olanlar\u0131n s\u0131navs\u0131z SMMM olabilme olana\u011f\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r. Ancak 25.7.2008 tarihi itibariyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan d\u00fczenleme uyar\u0131nca s\u0131navs\u0131z SMMM olabilme hakk\u0131na sahip olanlar\u0131n bu haklar\u0131, bir ge\u00e7ici madde ile korunmu\u015ftur.<\/p>\n

Sonu\u00e7 olarak, 3568 say\u0131l\u0131 yasada de\u011fi\u015fiklik yapan ve vergi dairesi  m\u00fcd\u00fcrleri i\u00e7in SMMM ruhsat\u0131 alma yolunu  kapatan 5786 say\u0131l\u0131 kanun vergi dairesi m\u00fcd\u00fcrleri y\u00f6n\u00fcnden hak  kayb\u0131na neden oldu\u011fu i\u00e7in bu konuda dava a\u00e7\u0131larak  m\u00fcktesep haklar\u0131n elde edilmesi  sa\u011flanabilir. Bu konuda  ilgili ki\u015filer durumlar\u0131n\u0131 belgelendirip, T\u00dcRMOB  veya Maliye Bakanl\u0131\u011f\u0131 nezdinde m\u00fcracaatta bulunup, s\u00f6z konusu  3568 say\u0131l\u0131 yasaya g\u00f6re SMMM ruhsat\u0131 alma y\u00f6n\u00fcndeki taleplerinin sonu\u00e7suz kalmas\u0131 ya da olumsuz yan\u0131t verilmesi halinde idari yarg\u0131da  dava a\u00e7malar\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n

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D\u0130PNOTLAR:<\/span>
[1]<\/a> 5786 say\u0131l\u0131  yasa ile; SM unvan\u0131  \t\t\t\t\t\t\t\tkald\u0131r\u0131lm\u0131\u015ft\u0131r. Mevcut SM\u2019ler s\u0131navla SMMM olma \t\t\t\t\t\t\t\tyolu a\u00e7\u0131lm\u0131\u015ft\u0131r. SMMM\u2019lik i\u00e7in staj s\u00fcresi  2 \t\t\t\t\t\t\t\ty\u0131ldan 3 y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.  Oda se\u00e7imlerinde \t\t\t\t\t\t\t\tdelege say\u0131s\u0131 ve se\u00e7imle ilgili nispi temsil \t\t\t\t\t\t\t\td\u00fczenlemeleri  yap\u0131lm\u0131\u015ft\u0131r.  
 [2]<\/a> Vergi dairesi m\u00fcd\u00fcrlerinin g\u00f6rev ve yetkileri \t\t\t\t\t\t\t\tkonusunda ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klamalar vergi dairesi \t\t\t\t\t\t\t\ti\u015flem y\u00f6nergesinde mevcut oldu\u011fu gibi, Maliye \t\t\t\t\t\t\t\tBakanl\u0131\u011f\u0131n\u0131n kurulu\u015f ve g\u00f6revleri hakk\u0131ndaki \t\t\t\t\t\t\t\tyasa ve konuyla ilgili  178 say\u0131l\u0131 kanun \t\t\t\t\t\t\t\th\u00fckm\u00fcndeki kararnamede ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klamalar  \t\t\t\t\t\t\t\tbulunmaktad\u0131r.  
 [3]<\/a> Bkz. 5786 say\u0131l\u0131 yasa 26\/7\/2008 g\u00fcn ve 26948 \t\t\t\t\t\t\t\tsay\u0131l\u0131  Resmi Gazetede yay\u0131mlanarak  y\u00fcr\u00fcrl\u00fc\u011fe \t\t\t\t\t\t\t\tgirmi\u015ftir.<\/p>\n<\/div>\n<\/div>\n

Kaynak: \t\t\t\t\t\t www.MuhasebeTR.com<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Dr. Mustafa Alpaslan (SMMM) {yootooltip title=[]}Ankara – 1980{\/yootooltip} Tarih: 21.10.2010 3568 say\u0131l\u0131 Mali M\u00fc\u015favirlik Yasas\u0131, 5786 say\u0131l\u0131 kanunla  26\/7\/2008 tarihinde de\u011fi\u015fikli\u011fe u\u011fram\u0131\u015ft\u0131r.  Bu de\u011fi\u015fikli\u011fe g\u00f6re  3568 say\u0131l\u0131 meslek  yasas\u0131nda bir dizi d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r. bu  d\u00fczenlemelerin ba\u015f\u0131nda, SMMM ruhsat\u0131 al\u0131nmas\u0131, SMMM stajlar\u0131, YMM\u2019lik haklar\u0131, profes\u00f6rlerin YMM olup-olamayacaklar\u0131, vergi inceleme elemanlar\u0131na yeterlilik sonras\u0131 YMM ruhsat\u0131 verilmesi  konular\u0131, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4528","post","type-post","status-publish","format-standard","hentry","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4528","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=4528"}],"version-history":[{"count":0,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4528\/revisions"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}