{"id":4702,"date":"2013-04-17T09:12:11","date_gmt":"2013-04-17T06:12:11","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/leme-alnmayan-raporlara-goere-meslek-mensubu-cezalandrlamaz\/"},"modified":"2024-01-25T12:30:03","modified_gmt":"2024-01-25T09:30:03","slug":"leme-alnmayan-raporlara-goere-meslek-mensubu-cezalandrlamaz","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4702","title":{"rendered":"\u0130\u015fleme Al\u0131nmayan Raporlara G\u00f6re Meslek Mensubu Cezaland\u0131r\u0131lamaz"},"content":{"rendered":"\t\t
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\u0130\u015fleme Al\u0131nmayan Raporlara G\u00f6re Meslek Mensubu Cezaland\u0131r\u0131lamaz<\/h1>\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
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Dr. Mustafa Alpaslan<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1980<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tmustafaalpaslan.com<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\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
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\u00a0<\/p>

Bilindi\u011fi gibi, 3568 say\u0131l\u0131 yasaya g\u00f6re unvan alm\u0131\u015f, yetki alm\u0131\u015f ve\u00a0 \u00e7al\u0131\u015fanlar listesine ad\u0131n\u0131\u00a0 kaydettirerek g\u00f6rev yapan \u00a0SMMM\u2019ler veya YMM\u2019ler kendilerine yasalar\u0131n\u00a0 verdi\u011fi s\u0131n\u0131rlar \u00e7er\u00e7evesinde unvanlar\u0131na g\u00f6re\u00a0 muhtelif raporlar\u00a0 d\u00fczenlemektedirler.\u00a0\u00a0 \u00d6rne\u011fin, 3568 say\u0131l\u0131 yasaya g\u00f6re unvan alm\u0131\u015f\u00a0 bir SMMM\u2019nin d\u00fczenleyece\u011fi raporlar\u00a0 k\u0131saca \u015f\u00f6yledir:<\/p>

–\u00a0\u00a0\u00a0\u00a0\u00a0SGK ili\u015fiksiz raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0S\u0131n\u0131rl\u0131 uygunluk denetim raporu,
–\u00a0\u00a0\u00a0\u00a0\u00a0Sermaye art\u0131\u015f raporu (sermayenin \u00f6dendi\u011fi raporu),
–\u00a0\u00a0\u00a0\u00a0\u00a0\u00d6zvarl\u0131k tespit raporu,\u00a0
–\u00a0\u00a0\u00a0\u00a0\u00a0Talebe g\u00f6re muhtelif inceleme ve do\u011fruluk\u00a0 tespit raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0Talebe g\u00f6re d\u00fczenlenebilecek\u00a0 ihtiyari \u00f6zel\u00a0 ama\u00e7l\u0131 raporlar,
–\u00a0\u00a0\u00a0\u00a0\u00a0Bankalara sunulan kredi talep\u00a0 raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0Di\u011fer raporlar<\/p>

3568 say\u0131l\u0131 yasaya g\u00f6re unvan alm\u0131\u015f YMM\u2019ler ise d\u00fczenleyebilecekleri raporlar k\u0131saca \u00a0a\u015fa\u011f\u0131da oldu\u011fu\u00a0 gibidir:<\/p>

–\u00a0\u00a0\u00a0\u00a0\u00a0Tam tasdik raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0KDV iadesi \u2013 mahsup raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0Sermaye art\u0131\u015f raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0\u00d6TV iade raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0SGK ili\u015fiksiz raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0\u0130la\u00e7 fiyatlar\u0131 tespit\u00a0 raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0\u00dccret istisna raporlar\u0131 (serbest\u00a0 b\u00f6lgelerle ilgili),
–\u00a0\u00a0\u00a0\u00a0\u00a0Talebe g\u00f6re d\u00fczenlenebilecek\u00a0 ihtiyari \u00f6zel\u00a0 ama\u00e7l\u0131 raporlar,
–\u00a0\u00a0\u00a0\u00a0\u00a0Bankalara sunulan kredi talep\u00a0 raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0Yat\u0131r\u0131m indirimi tasdik raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0Solvent ve kimyasal maddelerle ilgili tasdik raporlar\u0131,
–\u00a0\u00a0\u00a0\u00a0\u00a0Ve di\u011fer raporlar<\/p>

Uygulamada 3568 say\u0131l\u0131 Serbest Muhasebecilik Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu’nun 12. maddesinin Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetkiye istinaden yay\u0131mlanan genel tebli\u011flerde SMMM\u2019lere veya YMM\u2019lere bir \u00e7ok konuda rapor d\u00fczenleme yetkisi verilebilmektedir.\u00a0\u00a0<\/p>

\u00d6zellikle YMM\u2019ler taraf\u0131ndan d\u00fczenlenen raporlar\u0131n gere\u011fi vergi dairesi taraf\u0131ndan s\u00fcresi i\u00e7erisinde yerine getirilmesi ve gere\u011fi ne ise, bu i\u015flem vergi dairesi taraf\u0131ndan derhal uygulanmal\u0131d\u0131r. YMM taraf\u0131ndan d\u00fczenlenen, tasdik, iade, mahsup vs. raporlar\u0131n gerekleri ne ise vergi dairesi taraf\u0131ndan yerine getirilmemesi halinde bunun gerek\u00e7eleri yaz\u0131l\u0131 olarak YMM\u2019ye tebli\u011f edilmek zorundad\u0131r.\u00a0<\/p>

YMM\u2019ye veya SMMM\u2019ye ibraz edilmeyen herhangi bir belgeden dolay\u0131 3568 say\u0131l\u0131 yasaya g\u00f6re unvan alm\u0131\u015f meslek\u00a0 mensuplar\u0131n\u0131n\u00a0 sorumluluklar\u0131 yoktur.\u00a0 Bu konuda y\u00fcksek mahkeme Dan\u0131\u015ftay\u2019ca verilmi\u015f ve m\u00fcstakar hale gelmi\u015f pek \u00e7ok emsal\u00a0 kararlar bulunmaktad\u0131r.\u00a0<\/a>[1]<\/p>

Ancak uygulamada SMMM taraf\u0131ndan d\u00fczenlenen bir SGK ili\u015fiksiz raporu SGK taraf\u0131ndan\u00a0 i\u015fleme konulmay\u0131p, bilahare i\u015fveren taraf\u0131ndan\u00a0 bu\u00a0 rapora g\u00f6re de\u011fil de aranan asgari i\u015f\u00e7ilik\u00a0 nispetlerine g\u00f6re haricen kuruma nakit para yat\u0131r\u0131larak\u00a0 ili\u015fiksiz belgesi al\u0131nabilmektedir. Bu noktada,\u00a0 meslek mensubuna kurum taraf\u0131ndan\u00a0\u00a0 yaz\u0131l\u0131 olarak\u00a0 tebligat yap\u0131l\u0131p\u00a0 raporunun\u00a0 i\u015fleme al\u0131nmad\u0131\u011f\u0131\u00a0 bildirilmektedir.\u00a0\u00a0 Buna kar\u015f\u0131n aradan bir m\u00fcddet ge\u00e7tikten sonra meslek mensubu hakk\u0131nda SGK m\u00fcfetti\u015fleri taraf\u0131ndan\u00a0 \u201csu\u00e7 raporu\u201d veya \u201cg\u00f6revi ihmal raporu\u201d\u00a0 d\u00fczenlenerek\u00a0 meslek\u00a0 mensubu hakk\u0131nda ba\u011fl\u0131 oldu\u011fu odaya\u00a0 su\u00e7 duyurusunda bulunabilmektedir.\u00a0\u00a0 Oysaki, somut olayda meslek\u00a0 mensubunun\u00a0 raporu dikkate al\u0131nmam\u0131\u015f ve rapor yok say\u0131lm\u0131\u015ft\u0131r.\u00a0\u00a0 Buna mukabil i\u015fveren gidip beyan etti\u011fi asgari i\u015f\u00e7ilik\u00a0 d\u0131\u015f\u0131nda ayr\u0131ca\u00a0 nakit para yat\u0131r\u0131p kurumun\u00a0 istedi\u011fi\u00a0 i\u015f\u00e7ilik\u00a0 oran\u0131n\u0131 tutturup \u201ctemiz ka\u011f\u0131d\u0131n\u0131\u201d alm\u0131\u015f ve i\u015f bitmi\u015ftir.\u00a0\u00a0 Bu\u00a0 a\u015famadan\u00a0 sonra\u00a0 zaten meslek mensubu raporu\u00a0 kad\u00fck olmu\u015ftur.\u00a0\u00a0 Kad\u00fck olan\u00a0 raporun \u00fczerinden\u00a0 hareketle\u00a0 meslek\u00a0 mensubunun\u00a0 cezaland\u0131rman\u0131n\u00a0 gere\u011fi olamaz.<\/a>[2]<\/p>

\u00a0Di\u011fer yandan, bir YMM taraf\u0131ndan \u00d6TV ile ilgili tasdik raporunun vergi dairesine s\u00fcresi i\u00e7erisinde verilmesine ra\u011fmen\u00a0 bu rapora g\u00f6re i\u015flem yap\u0131lmay\u0131p, bilahare vergi dairesi taraf\u0131ndan YMM\u2019ye raporunun\u00a0 dikkate al\u0131nmad\u0131\u011f\u0131 tebli\u011f edilmektedir.\u00a0 Durum b\u00f6yle olmas\u0131na ra\u011fmen i\u015fleme al\u0131nmayan\u00a0 ba\u015fka bir ifade\u00a0 ile, gere\u011fi yap\u0131lmayan YMM raporu\u00a0 hakk\u0131nda aradan belirli bir s\u00fcre ge\u00e7tikten sonra YMM hakk\u0131nda disiplin ko\u011fu\u015fturmas\u0131\u00a0 ba\u015flat\u0131ld\u0131\u011f\u0131\u00a0 g\u00f6r\u00fclmektedir. B\u00f6yle bir durum kar\u015f\u0131s\u0131nda YMM\u2019nin yerel odalarda ifade vermesi hatta mahkemelerde duru\u015fmalarda zaman kaybetmesinin bir anlam\u0131 olamaz. Anlam\u0131 olmad\u0131\u011f\u0131 gibi de, dikkate al\u0131nmam\u0131\u015f, gere\u011fi yap\u0131lmam\u0131\u015f bir YMM raporu hakk\u0131nda meslek\u00a0 mensubuna\u00a0 maddi ve manevi y\u00f6nden ma\u011fdur edilmesinin\u00a0 yasal\u00a0 hi\u00e7bir dayana\u011f\u0131 olamaz. Bilindi\u011fi\u00a0 gibi, SMMM ve YMM\u2019lerin sorumlulu\u011fu d\u00fczenledikleri\u00a0 ve resmiyette i\u015fleme al\u0131nan ge\u00e7erli\u00a0 kabul edilen\u00a0\u00a0 raporlar \u00fczerinden\u00a0\u00a0 tarh\u00a0 zamana\u015f\u0131m\u0131\u00a0 s\u00fcresi\u00a0 i\u00e7erisinde yani 5 y\u0131l i\u00e7erisinde muhtemel\u00a0 rapor kapsam\u0131ndaki\u00a0 cezal\u0131 tarhiyatlardan\u00a0\u00a0 m\u00fckellefle beraber\u00a0 m\u00fc\u015fterek\u00a0 ve m\u00fcteselsil sorumlulu\u011fu\u00a0 bulunmaktad\u0131r.<\/a>[3]\u00a0 \u0130\u015fleme al\u0131nmayan\u00a0\u00a0 rapordan\u00a0 dolay\u0131\u00a0 3568 say\u0131l\u0131 yasaya g\u00f6re unvan alm\u0131\u015f meslek\u00a0 mensuplar\u0131 sorumlu olamazlar.\u00a0<\/p>

<\/a>[1]\u00a0DVDDK karar\u0131,\u00a0 21.03.2008 g\u00fcn ve E:2007\/319-K:2008\/212 say\u0131l\u0131 karar\u0131.<\/p><\/div>

<\/a>[2]\u00a05510 say\u0131l\u0131\u00a0 yasa md. 59\/4 ve yine 5510 say\u0131l\u0131 yasa md. 85\/5. ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klamalar i\u00e7in bkz. B\u0130LG\u0130L\u0130\u00a0 \u00d6zkan, Sosyal\u00a0 G\u00fcvenlik Uygulamas\u0131, \u0130zmir Eyl\u00fcl 2008, s.350.\u00a0<\/p><\/div>

<\/a>[3]\u00a03568 say\u0131l\u0131 yasa md. 47, 48 ve\u00a0 213 say\u0131l\u0131\u00a0 VUK m\u00fck. md.227\u00a0 ve ayr\u0131ca TCK md.257<\/p>

\u00a0<\/p><\/div><\/div><\/div><\/div><\/div><\/div>

Kaynak:\u00a0www.MuhasebeTR.com<\/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

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\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>Tek K\u0130\u015e\u0130L\u0130K Dev \u015e\u0130rkete Verg\u0130sel Bak\u0131\u015f – 2<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tSonraki<\/span>Mal\u0130 Tat\u0130l, Verg\u0130 Dava A\u00e7ma S\u00fcres\u0130n\u0130 Uzat\u0131r, Temy\u0130z S\u00fcres\u0130n\u0130 Uzatmaz<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Dr. Mustafa Alpaslan Ankara Maliye Okulu – 1980 mustafaalpaslan.com \u00a0 Bilindi\u011fi gibi, 3568 say\u0131l\u0131 yasaya g\u00f6re unvan alm\u0131\u015f, yetki alm\u0131\u015f ve\u00a0 \u00e7al\u0131\u015fanlar listesine ad\u0131n\u0131\u00a0 kaydettirerek g\u00f6rev yapan \u00a0SMMM\u2019ler veya YMM\u2019ler kendilerine yasalar\u0131n\u00a0 verdi\u011fi s\u0131n\u0131rlar \u00e7er\u00e7evesinde unvanlar\u0131na g\u00f6re\u00a0 muhtelif raporlar\u00a0 d\u00fczenlemektedirler.\u00a0\u00a0 \u00d6rne\u011fin, 3568 say\u0131l\u0131 yasaya g\u00f6re unvan alm\u0131\u015f\u00a0 bir SMMM\u2019nin d\u00fczenleyece\u011fi raporlar\u00a0 k\u0131saca \u015f\u00f6yledir: –\u00a0\u00a0\u00a0\u00a0\u00a0SGK ili\u015fiksiz […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4702","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=4702"}],"version-history":[{"count":10,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4702\/revisions"}],"predecessor-version":[{"id":12185,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4702\/revisions\/12185"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4353"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}