Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131nlanan\u00a026.11.2013 tarih ve 67 Seri No.lu Vergi Usul Kanunu Sirk\u00fcleri’nde; 421 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile elektronik defter tutma zorunlulu\u011fu getirilen m\u00fckelleflerin durumlar\u0131 hakk\u0131nda a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n
Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/strong><\/p>\n VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130 \/ 67<\/strong><\/p>\n Konusu:\u00a0<\/strong>Elektronik defter tutma zorunlulu\u011fu getirilen m\u00fckelleflere ili\u015fkin a\u00e7\u0131klama<\/p>\n Tarihi:\u00a0<\/strong>26.11.2013<\/p>\n Say\u0131s\u0131:\u00a0<\/strong>VUK 67 \/ 2013-12<\/p>\n \u0130lgili oldu\u011fu maddeler: 213 Say\u0131l\u0131 Vergi Usul Kanunu M\u00fckerrer 242 ve M\u00fckerrer 257 nci maddesi.<\/p>\n 1. Giri\u015f<\/strong><\/p>\n 421 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile elektronik defter tutma zorunlulu\u011fu getirilen m\u00fckelleflerin durumlar\u0131 hakk\u0131nda a\u00e7\u0131klamalar bu sirk\u00fclerin konusunu te\u015fkil etmektedir.<\/p>\n 2. 421 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011finin Elektronik Deftere Ge\u00e7i\u015f S\u00fcresi Hakk\u0131nda A\u00e7\u0131klamalar<\/strong><\/p>\n 421 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011finin 3.1. b\u00f6l\u00fcm\u00fcnde yer alan zorunluluk kapsam\u0131na giren m\u00fckelleflerin, elektronik defter uygulamas\u0131na 2014 takvim y\u0131l\u0131 (Elektronik defter yaz\u0131l\u0131mlar\u0131n\u0131 kendi geli\u015ftiren m\u00fckelleflerin 1\/9\/2014 tarihi itibariyle elektronik defter test s\u00fcre\u00e7lerini ba\u015far\u0131 ile tamamlam\u0131\u015f olmalar\u0131 gerekmektedir.) i\u00e7erisinde ge\u00e7melerinin zorunlu oldu\u011fu ifade edilmi\u015ftir.<\/p>\n 1 s\u0131ra numaral\u0131 Elektronik Defter Genel Tebli\u011fine g\u00f6re kendilerine izin verilenler, www.edefter.gov.tr internet adresinde duyurulan format ve standartlara uygun olarak ve\u00a0ayl\u0131k d\u00f6nemler itibar\u0131yla<\/strong>\u00a0elektronik defterlerini olu\u015fturmaya ve saklamaya ba\u015flayacaklard\u0131r. Defterlerini elektronik defter bi\u00e7iminde tutmaya ba\u015flayanlar, s\u00f6z konusu defterlerini k\u00e2\u011f\u0131t ortam\u0131nda tutamazlar. Ayr\u0131ca hesap d\u00f6nemi veya takvim y\u0131l\u0131 i\u00e7erisinde de elektronik defter uygulamas\u0131na ge\u00e7ilebilecektir.<\/p>\n Elektronik defter uygulamas\u0131nda defterler ayl\u0131k d\u00f6nemler itibar\u0131yla tutulaca\u011f\u0131ndan zorunluluk kapsam\u0131na giren m\u00fckellefler 2014 Aral\u0131k ay\u0131 i\u00e7erisinde ba\u015fvurmalar\u0131 durumunda, \u00a02014 Aral\u0131k d\u00f6neminin defterlerini ayl\u0131k olarak olu\u015fturamayacaklard\u0131r.<\/p>\n Buna g\u00f6re 421 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi kapsam\u0131nda elektronik defter tutma zorunlulu\u011fu bulunan m\u00fckelleflerden;<\/p>\n a) Elektronik defter uygulamas\u0131na 2014 Aral\u0131k ay\u0131 i\u00e7erisinde ba\u015fvuranlar\u0131n 1\/1\/2015 tarihinden itibaren,<\/p>\n b) Elektronik defter uygulamas\u0131na 2014 Aral\u0131k ay\u0131ndan \u00f6nce ba\u015fvuranlar\u0131n en ge\u00e7 2014 Aral\u0131k ay\u0131ndan ba\u015flamak \u00fczere,<\/p>\n c) \u00d6zel hesap d\u00f6nemine tabi olanlar\u0131n 1\/12\/2014 tarihinden \u00f6nce elektronik defter uygulamas\u0131na ba\u015fvuru yapmalar\u0131 ve en ge\u00e7 2014 Aral\u0131k ay\u0131 i\u00e7erisinde,<\/p>\n elektronik defter tutmaya ba\u015flamalar\u0131 gerekmektedir.<\/p>\n Duyurulur.<\/p>\n","protected":false},"excerpt":{"rendered":" Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131nlanan\u00a026.11.2013 tarih ve 67 Seri No.lu Vergi Usul Kanunu Sirk\u00fcleri’nde; 421 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile elektronik defter tutma zorunlulu\u011fu getirilen m\u00fckelleflerin durumlar\u0131 hakk\u0131nda a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. T.C.\u00a0MAL\u0130YE BAKANLI\u011eI Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 VERG\u0130 USUL KANUNU S\u0130RK\u00dcLER\u0130 \/ 67 Konusu:\u00a0Elektronik defter tutma zorunlulu\u011fu getirilen m\u00fckelleflere ili\u015fkin a\u00e7\u0131klama Tarihi:\u00a026.11.2013 Say\u0131s\u0131:\u00a0VUK 67 …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[353],"tags":[422,90,67,399,89],"class_list":["post-1367","post","type-post","status-publish","format-standard","","category-gib-2","tag-defter-tutma","tag-elektronik","tag-mukellef","tag-sirku","tag-zorunlu"],"yoast_head":"\n
\nT.C.\u00a0<\/strong>MAL\u0130YE BAKANLI\u011eI<\/strong><\/p>\n