Dr. Mustafa ALPASLAN
SMMM<\/strong>
<\/strong>{yootooltip title=[ $\"\"$ ]}Ankara – 1980{\/yootooltip}<\/p>\n

Faturan\u0131n Ger\u00e7ekli\u011fini ve Do\u011frulu\u011funu Kan\u0131t A\u00e7\u0131s\u0131ndan D\u00fczenlenen \u00d6zel Ama\u00e7l\u0131 YMM Raporu Nedir?<\/strong><\/p>\n

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Bilindi\u011fi gibi, son y\u0131llarda (vergi) m\u00fckellefleri ile vergi daireleri aras\u0131nda; bir faturan\u0131n ger\u00e7ek olup olmad\u0131\u011f\u0131 konusunda, fatura kapsam\u0131ndaki malzeme veya hizmetin al\u0131n\u0131p al\u0131nmad\u0131\u011f\u0131, bedelinin \u00f6denip \u00f6denmedi\u011fi, vs. konular\u0131nda bunlar\u0131 idareye kar\u015f\u0131 ispat a\u00e7\u0131s\u0131ndan \u00e7e\u015fitli kan\u0131t ara\u00e7lar\u0131 ileri s\u00fcr\u00fclebilmektedir.<\/p>\n
01.05.2014 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren KDV Uygulama Genel Tebli\u011fi kapsam\u0131nda yeminli mali m\u00fc\u015favirler taraf\u0131ndan belgenin ger\u00e7ekli\u011fini ve do\u011frulu\u011funu ispat edici deliller olarak \u00f6zel ama\u00e7l\u0131 YMM raporu d\u00fczenlenmesi olana\u011f\u0131 getirilmi\u015ftir.<\/a>[1]<\/p>\n
Bu itibarla, 26.04.2014 tarihli ve 28983 say\u0131l\u0131 Resmi Gazete \u2018de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Katma De\u011fer Vergisi Genel Uygulama Tebli\u011finin \u201cIV\/E. \u00d6zel Esaslar. 5. \u0130\u015flemlerin Ger\u00e7ekli\u011fini \u0130spat\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde, 213 say\u0131l\u0131 Kanunun 3\/B maddesine g\u00f6re vergilendirmede vergiyi do\u011furan olay\u0131n ve bu olaya ili\u015fkin muamelelerin ger\u00e7ek mahiyetinin esas oldu\u011fu ve vergiyi do\u011furan olay ile bu olaya ili\u015fkin muamelelerin ger\u00e7ek mahiyetinin yemin hari\u00e7 her t\u00fcrl\u00fc delille ispatlanmas\u0131 m\u00fcmk\u00fcn oldu\u011fu belirtilmi\u015ftir.<\/p>\n
Bu h\u00fckm\u00fcn uygulanmas\u0131na y\u00f6nelik olarak, bahsi ge\u00e7en Tebli\u011f ile; d\u00fczenledikleri veya kulland\u0131klar\u0131 belgelerin sahteli\u011fine veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 oldu\u011funa ili\u015fkin inceleme veya idari ara\u015ft\u0131rma a\u015famas\u0131nda m\u00fckellefe, s\u00f6z konusu belgelerin ger\u00e7ekli\u011fine y\u00f6nelik deliller ileri s\u00fcrme imkan\u0131 getirilmi\u015ftir. Tebli\u011fde i\u015flemin taraflar\u0131n\u0131n, ilgililerin ve m\u00fckelleflerin, delillerini bir rapora ba\u011flamak suretiyle ve i\u015flem ve belge ile ilgili olmak ko\u015fuluyla ileri s\u00fcrmeleri gerekti\u011fi ifade edilmi\u015f; ancak rapor i\u00e7in \u00f6zel bir belirleme yap\u0131lmam\u0131\u015ft\u0131r.<\/p>\n
Bu itibarla, belgenin ger\u00e7ekli\u011fini ve do\u011frulu\u011funu ispat edici deliller sunmak isteyen m\u00fckellefler \u00f6zel ama\u00e7l\u0131 YMM Raporu sunabileceklerdir. Yeminli Mali M\u00fc\u015favirler taraf\u0131ndan yap\u0131lan tespitlerin ve ispat edici belgelerin YMM Raporu eki yap\u0131lan onaylanm\u0131\u015f \u00f6rneklerinin de s\u00f6z konusu Tebli\u011f uygulamas\u0131 kapsam\u0131nda vergi dairesine ibraz edilerek de\u011ferlendirmeye sunulmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
Sonu\u00e7 olarak, m\u00fckellefler taraf\u0131ndan yukar\u0131da yer verilen konularla ilgili vergi dairesine sunulmak \u00fczere YMM \u2018ler taraf\u0131ndan d\u00fczenlenecek olan \u00f6zel ama\u00e7l\u0131 rapor ile tart\u0131\u015fama konusu problemli olay rapor ile ayd\u0131nl\u0131\u011fa kavu\u015fturulacakt\u0131r. <\/p>\n
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<\/a>[1] Bkz. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 yaz\u0131s\u0131, 14.08.2014 g\u00fcn ve 82962 say\u0131l\u0131 yaz\u0131 <\/p>\n<\/div>\n<\/div>\n<\/div>\n
Kaynak: www.MuhasebeTR.com<\/a> Tarih: 17.10.2014<\/p>\n
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Dr. Mustafa ALPASLANSMMM{yootooltip title=[]}Ankara – 1980{\/yootooltip} Faturan\u0131n Ger\u00e7ekli\u011fini ve Do\u011frulu\u011funu Kan\u0131t A\u00e7\u0131s\u0131ndan D\u00fczenlenen \u00d6zel Ama\u00e7l\u0131 YMM Raporu Nedir? Bilindi\u011fi gibi, son y\u0131llarda (vergi) m\u00fckellefleri ile vergi daireleri aras\u0131nda; bir faturan\u0131n ger\u00e7ek olup olmad\u0131\u011f\u0131 konusunda, fatura kapsam\u0131ndaki malzeme veya hizmetin al\u0131n\u0131p al\u0131nmad\u0131\u011f\u0131, bedelinin \u00f6denip \u00f6denmedi\u011fi, vs. konular\u0131nda bunlar\u0131 idareye kar\u015f\u0131 ispat a\u00e7\u0131s\u0131ndan \u00e7e\u015fitli kan\u0131t ara\u00e7lar\u0131 ileri […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"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-4769","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\/4769","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=4769"}],"version-history":[{"count":0,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4769\/revisions"}],"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=4769"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4769"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4769"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}