{"id":8179,"date":"2015-05-25T06:07:44","date_gmt":"2015-05-25T06:07:44","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=8179"},"modified":"2015-05-25T06:07:44","modified_gmt":"2015-05-25T06:07:44","slug":"serbest-muhasebeciler-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirlerce-tutulacak-defter-ve-kayitlar-ile-meslek-mensuplarinin-bildirim-mecburiyeti-hakkinda-yonetmelikte-degisiklik-yapil","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2015\/05\/serbest-muhasebeciler-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirlerce-tutulacak-defter-ve-kayitlar-ile-meslek-mensuplarinin-bildirim-mecburiyeti-hakkinda-yonetmelikte-degisiklik-yapil\/","title":{"rendered":"Serbest Muhasebeciler, Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirlerce Tutulacak Defter ve Kay\u0131tlar ile Meslek Mensuplar\u0131n\u0131n Bildirim Mecburiyeti Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/07\/mm.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-546\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/07\/mm.jpg\" alt=\"mm\" width=\"80\" height=\"80\" \/><\/a>Bildirim Mecburiyeti Hakk\u0131nda Y\u00f6netmeli\u011fin ad\u0131<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p>25 May\u0131s 2015 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 29366<\/p>\n<p>T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011finden:<\/p>\n<p style=\"text-align: center;\"><strong>SERBEST MUHASEBEC\u0130LER, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLERCE TUTULACAK DEFTER VE KAYITLAR \u0130LE MESLEK MENSUPLARININ B\u0130LD\u0130R\u0130M MECBUR\u0130YET\u0130 HAKKINDA Y\u00d6NETMEL\u0130KTE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/strong><\/p>\n<p><strong>MADDE 1 \u2013<\/strong>\u00a015\/7\/1992\u00a0tarihli ve 21285 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <a href=\"http:\/\/mevzuat.basbakanlik.gov.tr\/Metin.Aspx?MevzuatKod=7.5.7023&amp;MevzuatIliski=0&amp;sourceXmlSearch=mali%20m%FC%FEavir\"><u>Serbest Muhasebeciler, Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirlerce Tutulacak Defter ve Kay\u0131tlar ile Meslek Mensuplar\u0131n\u0131n Bildirim Mecburiyeti Hakk\u0131nda Y\u00f6netmeli\u011fin<\/u><\/a> ad\u0131 \u201cSerbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirlerce Tutulacak Defter ve Kay\u0131tlar ile Meslek Mensuplar\u0131n\u0131n Bildirim Mecburiyeti Hakk\u0131nda Y\u00f6netmelik\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>MADDE 2 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 1 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cserbest muhasebeciler,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>MADDE 3 \u2013\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc maddesinde yer alan \u201cKanun\u201d, \u201cBakanl\u0131k\u201d, \u201cBakan\u201d, \u201cMeslek Mensubu\u201d ve \u201cMesleki Faaliyet\u201d tan\u0131mlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cKanun: 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununu,\u201d<\/p>\n<p>\u201cBakanl\u0131k: Maliye Bakanl\u0131\u011f\u0131n\u0131,\u201d<\/p>\n<p>\u201cBakan: Maliye Bakan\u0131n\u0131,\u201d<\/p>\n<p>\u201cMeslek Mensubu: Serbest Muhasebeci Mali M\u00fc\u015favir ve Yeminli Mali M\u00fc\u015faviri,\u201d<\/p>\n<p>\u201cMesleki Faaliyet: Serbest Muhasebeci Mali M\u00fc\u015favir ve Yeminli Mali M\u00fc\u015favir unvan\u0131 ile faaliyette bulunmay\u0131,\u201d<\/p>\n<p>&nbsp;<\/p>\n<p><strong>MADDE 4 \u2013\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 7\u00a0nci\u00a0maddesinin ikinci f\u0131kras\u0131nda ge\u00e7en \u201cSerbest Muhasebeci,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>MADDE 5 \u2013<\/strong>\u00a0Ayn\u0131 Y\u00f6netmeli\u011fin 15 inci maddesinin birinci f\u0131kras\u0131nda ge\u00e7en \u201cMaliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131,\u201d ibaresi \u201cMaliye Bakanl\u0131\u011f\u0131,\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>MADDE 6 \u2013\u00a0<\/strong>Ayn\u0131 Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ge\u00e7ici 1 inci madde eklenmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p>\u201c<strong>Ge\u00e7ici Madde 1 \u2013\u00a0<\/strong>Serbest Muhasebeci unvan\u0131yla g\u00f6rev yapan mevcut meslek mensuplar\u0131 ile Serbest Muhasebecilik staj\u0131na devam edenlerden ba\u015far\u0131l\u0131 olanlar bu Y\u00f6netmelikte yer alan h\u00fck\u00fcmlere tabidirler.\u201d<\/p>\n<p>&nbsp;<\/p>\n<p><strong>MADDE 7 \u2013\u00a0<\/strong>Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>MADDE 8 \u2013\u00a0<\/strong>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011fi Y\u00f6netim Kurulu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bildirim Mecburiyeti Hakk\u0131nda Y\u00f6netmeli\u011fin ad\u0131 &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-8179","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8179","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=8179"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8179\/revisions"}],"predecessor-version":[{"id":8180,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8179\/revisions\/8180"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=8179"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=8179"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=8179"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}