{"id":16341,"date":"2021-11-04T10:30:08","date_gmt":"2021-11-04T10:30:08","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=16341"},"modified":"2021-11-04T10:30:08","modified_gmt":"2021-11-04T10:30:08","slug":"defter-beyan-sistemi-duyurusu-elektronik-kayit-usulu-ile-kayitlarin-sisteme-girilme-ve-iletilme-zamani","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/11\/defter-beyan-sistemi-duyurusu-elektronik-kayit-usulu-ile-kayitlarin-sisteme-girilme-ve-iletilme-zamani\/","title":{"rendered":"Defter Beyan Sistemi Duyurusu \u2013 Elektronik Kay\u0131t Usul\u00fc \u0130le Kay\u0131tlar\u0131n Sisteme Girilme ve \u0130letilme Zaman\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2010\/12\/ticari-kazanc-kurum-kazanci-serbest-meslek-kazanci-rehberleri-2010\/gib\/\" rel=\"attachment wp-att-1139\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Elektronik Kay\u0131t Usul\u00fc \u0130le Kay\u0131tlar\u0131n Sisteme Girilme ve \u0130letilme Zaman\u0131 Bilindi\u011fi \u00fczere, 19\/10\/2021 tarihli ve 31633 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlana&#8230;\u00a0<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>Defter Beyan Sistemi Duyurusu \u2013 Elektronik Kay\u0131t Usul\u00fc \u0130le Kay\u0131tlar\u0131n Sisteme Girilme ve \u0130letilme Zaman\u0131<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2021-11-03T10:42:38+03:00\">3 Kas\u0131m 2021 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>Elektronik Kay\u0131t Usul\u00fc \u0130le Kay\u0131tlar\u0131n Sisteme Girilme ve \u0130letilme Zaman\u0131<\/h4>\n<p>Bilindi\u011fi \u00fczere, 19\/10\/2021 tarihli ve 31633 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2021\/10\/19\/vuk-532-vergi-usul-kanunu-genel-tebligi-sira-no-532\/\">532 S\u0131ra No.lu Vergi Usul Kanunu Tebli\u011fiyle<\/a><\/strong>,\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2017\/12\/17\/vuk-486\/\">486 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi<\/a><\/strong>\u2019nin \u201cKay\u0131t zaman\u0131\u201d ba\u015fl\u0131kl\u0131 7 nci maddesinde de\u011fi\u015fiklik yap\u0131lmak suretiyle, elektronik kay\u0131t usul\u00fc ile kay\u0131tlar\u0131n Sisteme girilme ve iletilme zaman\u0131nda, meslek mensuplar\u0131m\u0131z\u0131n i\u015f ve i\u015flemlerinde kolayla\u015ft\u0131rma ve beyan d\u00f6nemlerinde ya\u015fanan yo\u011funluklar\u0131n azalt\u0131lmas\u0131 amac\u0131yla g\u00fcncelleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>S\u00f6z konusu d\u00fczenlemeyle, Sistem kapsam\u0131nda olan m\u00fckelleflere ili\u015fkin vergisel ve ticari i\u015flem kay\u0131tlar\u0131, Mezk\u00fbr Genel Tebli\u011fin 13 \u00fcnc\u00fc maddesinde belirtilen Sistemi kullanma yetkisi bulunan m\u00fckellef, meslek mensubu ya da meslek odas\u0131 (kullan\u0131c\u0131lar) taraf\u0131ndan, \u00f6teden beri oldu\u011fu \u015fekilde, elektronik ortamda, Sisteme kay\u0131t yap\u0131lmak suretiyle yerine getirilebilece\u011fi gibi,<\/p>\n<p>\u201c<em><strong>\u0130\u015fletme Hesab\u0131 Esas\u0131na g\u00f6re defter tutan m\u00fckellefler ile Serbest Meslek Kazanc\u0131 Defteri tutan m\u00fckellefler i\u00e7in (s\u00f6z konusu yetkili kullan\u0131c\u0131lar\u0131 taraf\u0131ndan)<\/strong>\u00a0birer ayl\u0131k d\u00f6nemlere ili\u015fkin vergisel ve ticari i\u015flemlerin Sisteme kay\u0131t i\u015flemlerinin;\u00b7<\/em><\/p>\n<ul>\n<li><em>Kay\u0131tlar\u0131n\u0131, ayr\u0131ca\u00a0<a href=\"https:\/\/www.alomaliye.com\/2015\/01\/02\/vergi-usul-kanunu-vuk-213-sayili-kanun\/\">213 say\u0131l\u0131 Kanunun<\/a>\u00a0219 uncu maddesinde belirtilen ve defter kayd\u0131 yerine ge\u00e7en belgelere dayanarak y\u00fcr\u00fcten m\u00fckellefler bak\u0131m\u0131ndan, i\u015flemlerin ait oldu\u011fu ay\u0131 izleyen ikinci ay\u0131n 15 inci g\u00fcn\u00fc sonuna kadar,\u00b7<\/em><\/li>\n<li><em>Di\u011fer m\u00fckellefler bak\u0131m\u0131ndan, i\u015flemlerin ait olduklar\u0131 aya ait katma de\u011fer vergisi beyannamesinin verilmesi gereken son g\u00fcn\u00fcn sonuna kadar,<\/em>\u201d<\/li>\n<\/ul>\n<p>ger\u00e7ekle\u015ftirilebilmesi de m\u00fcmk\u00fcn bulunmaktad\u0131r. \u200b\u200b\u200b\u200b\u200b\u200b\u200b<\/p>\n<p>Duyurulur.<\/p>\n<p><strong>Kaynak:<\/strong>\u00a0G\u0130B<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Elektronik Kay\u0131t Usul\u00fc \u0130le Kay\u0131tlar\u0131n Sisteme Girilme ve \u0130letilme Zaman\u0131 Bilindi\u011fi \u00fczere, 19\/10\/2021 tarihli ve 31633 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlana&#8230;\u00a0 &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-16341","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16341","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=16341"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16341\/revisions"}],"predecessor-version":[{"id":16342,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16341\/revisions\/16342"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16341"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16341"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16341"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}