{"id":8211,"date":"2015-06-03T05:51:44","date_gmt":"2015-06-03T05:51:44","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=8211"},"modified":"2015-06-03T05:51:44","modified_gmt":"2015-06-03T05:51:44","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-426nde-degisiklik-yapilmasina-dair-teblig-sira-no-450","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2015\/06\/vergi-usul-kanunu-genel-tebligi-sira-no-426nde-degisiklik-yapilmasina-dair-teblig-sira-no-450\/","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 426)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 450)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/maliyeb.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-389\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/06\/maliyeb.jpg\" alt=\"maliyeb\" width=\"80\" height=\"80\" \/><\/a>Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 426)\u2019\u00a0nin<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p>03 Haziran 2015 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 29375<\/p>\n<p>Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n<p><strong>VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 426)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 450)<\/strong><\/p>\n<p>15\/6\/2013\u00a0tarihli ve 28678 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <a href=\"http:\/\/www.alomaliye.com\/2013\/vergi-usul-kanunu-genel-tebligi-sira-no-426.htm\"><u>Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 426)<\/u><\/a>\u2019\u00a0nin\u00a0&#8220;5. Yeni Nesil \u00d6deme Kaydedici Cihazlar\u0131n Onay\u0131 ve Teknik \u00d6zellikleri&#8221; b\u00f6l\u00fcm\u00fcnde yer alan &#8220;Yeni nesil \u00f6deme kaydedici cihazlar\u0131n onaylanabilmesi i\u00e7in a\u015fa\u011f\u0131daki belgelerde belirtilen teknik ve fonksiyonel \u00f6zelliklerin sa\u011flanm\u0131\u015f olmas\u0131 gerekir.&#8221; c\u00fcmlesinden sonra gelen (a) ve (c) bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve b\u00f6l\u00fcm sonuna takip eden paragraf eklenmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p>\u201ca. Yeni Nesil \u00d6KC uygulamas\u0131na ili\u015fkin Teknik K\u0131lavuzlar.\u201d<\/p>\n<p>&nbsp;<\/p>\n<p>\u201cc. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Mesajla\u015fma Protokol\u00fc dok\u00fcmanlar\u0131.\u201d<\/p>\n<p>&nbsp;<\/p>\n<p>\u201cBilindi\u011fi \u00fczere, 3100 say\u0131l\u0131 Kanun ve ilgili mevzuat uyar\u0131nca \u00f6deme kaydedici cihaz kullanan m\u00fckellefler, bu cihazlar\u0131 kullanmak suretiyle sat\u0131\u015f yapt\u0131klar\u0131 her i\u015f g\u00fcn\u00fcn\u00fcn sonunda, cihazlar\u0131nda \u201cZ\u201d raporunu olu\u015fturmak,\u00a0ka\u011f\u0131da\u00a0basmak ve i\u015fletmede muhafaza etmek zorundad\u0131rlar. Yeni nesil \u00f6deme kaydedici cihazlarda da \u201cZ\u201d raporu olu\u015fturma zorunlulu\u011fu devam etmekle birlikte, s\u00f6z konusu raporlar yeni nesil \u00f6deme kaydedici cihazlarda elektronik ortamda muhafaza edildi\u011finden bu cihazlar\u0131 kullanan m\u00fckelleflerin \u201cZ\u201d raporlar\u0131n\u0131 ayr\u0131ca k\u00e2\u011f\u0131da basmak ve bu \u015fekilde muhafaza etme zorunlulu\u011fu kald\u0131r\u0131lm\u0131\u015ft\u0131r.\u201d<\/p>\n<p>Tebli\u011f olunur.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 426)\u2019\u00a0nin &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-8211","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8211","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=8211"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8211\/revisions"}],"predecessor-version":[{"id":8212,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/8211\/revisions\/8212"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=8211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=8211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=8211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}