{"id":2495,"date":"2016-03-25T20:20:31","date_gmt":"2016-03-25T18:20:31","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2495"},"modified":"2016-03-25T20:25:39","modified_gmt":"2016-03-25T18:25:39","slug":"2016-yili-smmm-asgari-ucret-tarifeleri","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/2016-yili-smmm-asgari-ucret-tarifeleri\/","title":{"rendered":"2016 Y\u0131l\u0131 SMMM Asgari \u00dccret Tarifeleri"},"content":{"rendered":"

2016 YILI SERBEST MUHASEBEC\u0130L\u0130K, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ASGAR\u0130 \u00dcCRET TAR\u0130FES\u0130<\/strong><\/p>\n

1. DANI\u015eMANLIK H\u0130ZMETLER\u0130<\/strong>
\nA. S\u00fcrekli Dan\u0131\u015fmanl\u0131k (ayl\u0131k)
\na) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 3.083.000 TL’den az olan firmalarda :\u00a0608
\nb) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 8.222.000 TL’ ye kadar olan firmalarda : 726
\nc) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 20.557.000 TL’ ye kadar olan firmalarda :\u00a01.215
\nd) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 61.674.000 TL’ ye kadar olan firmalarda : 1.817
\ne) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 61.674.000 TL’ yi a\u015fan firmalarda : 2.336<\/p>\n

(Y\u0131ll\u0131k 96 saate kadar, fazlas\u0131 83\u00a0TL\/saat \u00fczerinden ilave \u00fccrete tabidir.
\nY\u0131ll\u0131k \u00e7al\u0131\u015fma saatinin hesab\u0131nda fiili \u00e7al\u0131\u015fma s\u00fcreleri dikkate al\u0131n\u0131r.)<\/p>\n

B. Ar\u0131zi Dan\u0131\u015fmanl\u0131k (saat \u00fccreti)<\/p>\n

 <\/p>\n

a) B\u00fcroda :\u00a0218
\nb) \u0130lgili i\u015fletmede : 307<\/p>\n

C.Kontrol ve Revizyon \u0130\u015flemleri
\n(1.817 TL’ den az olmamak \u00fczere) Firman\u0131n durumuna g\u00f6re tarifedeki kar\u015f\u0131l\u0131\u011f\u0131 \u00fccretin,\u00a0kontrol edilen ay s\u00fcresi ile \u00e7arp\u0131m\u0131 tutar\u0131d\u0131r.<\/p>\n

D. Firma Muhasebe Sisteminin Kurulmas\u0131
\na) Hizmet-Al\u0131m\/Sat\u0131m \u0130\u015fletmesi :\u00a0726
\nb) \u0130n\u015faat-\u0130malat \u0130\u015fletmesi :\u00a01.204<\/p>\n

2. UYU\u015eMAZLIK VE UZLA\u015eMA<\/strong>
\n615\u00a0TL’ den az olmamak \u00fczere vergi ve fon \u00fczerinden : %2<\/p>\n

3. ORTAKLIK \u0130\u015eLEMLER\u0130<\/strong>
\n\u015eirketlerin TTK Gere\u011fince Denet\u00e7ili\u011fi (ayl\u0131k)
\na) Banka ve sigorta \u015firketleri :\u00a0726
\nb) Halka a\u00e7\u0131k \u015firketler ve arac\u0131 kurumlar :\u00a0360
\nc) Di\u011fer \u015firketler :\u00a0242<\/p>\n

4. TASF\u0130YE (Her hesap d\u00f6nemi i\u00e7in)<\/strong>
\nA. \u015eah\u0131s Firmalar\u0131 :\u00a0242
\nB. Adi Ortakl\u0131k, Adi Komandit ve Kollektif \u015eirketler :\u00a0360
\nC. Kooperatifler : 844
\nD. Eshaml\u0131 Komandit ve Limited \u015eirketler :\u00a01.086
\nE. Anonim \u015eirketler (SPK\u2019ya dahil olmayanlar) : 1.428
\nF. Anonim \u015eirketler (SPK\u2019ya dahil olanlar) : 1.817<\/p>\n

5. B\u0130L\u0130RK\u0130\u015e\u0130L\u0130K<\/strong>
\na) Ayn\u0131 olay ve esastan kaynaklanan ve birbirine benzer ikiden fazla rapor i\u00e7in:\u00a0608
\nb) Sermaye art\u0131r\u0131m\u0131 i\u015flerinde:\u00a0478
\nc)\u00a0360 TL’ den az olmamak \u00fczere bankalara sunulan bilan\u00e7olar\u0131n incelenmesinde net sat\u0131\u015flar\u0131n: %01
\nd) Di\u011fer bilirki\u015filiklerde : 1.558<\/p>\n

6. HAKEML\u0130K<\/strong>
\n974\u00a0TL’ den az olmamak \u00fczere kar\u015f\u0131l\u0131kl\u0131 anla\u015fmaya ba\u011fl\u0131d\u0131r.<\/p>\n

7. F\u0130Z\u0130B\u0130L\u0130TE RAPORU<\/strong>
\n1.451 TL’ den az olmamak \u00fczere toplam yat\u0131r\u0131m tutar\u0131 \u00fczerinden hesaplan\u0131r.
\na) Toplam yat\u0131r\u0131m tutar\u0131\u00a02.424.900 TL’ ye kadar olanlardan : %004
\nb) Sonra gelen 12.128.040 TL i\u00e7in : %001
\nc) 14.552.940 TL’ yi a\u015fan k\u0131s\u0131m i\u00e7in : %0005<\/p>\n

8. \u0130LA\u00c7 F\u0130YATLARI TESP\u0130T VE DE\u011eERLEND\u0130R\u0130LMES\u0130<\/strong>
\n\u0130la\u00e7 fiyatlar\u0131 tespit ve de\u011ferlendirilmesi; her bir tespit i\u00e7in 850\u00a0TL’ den az olmamak \u00fczere, standart saat \u00fccreti uygulan\u0131r.
\nStandart saat \u00fccreti ( 177 TL\/saat, vergi dahil her t\u00fcrl\u00fc i\u015flemin y\u00fcr\u00fct\u00fclmesi, takibi, izlenmesi, incelenmesi ve \u00e7al\u0131\u015fma yap\u0131lmas\u0131 dahil)<\/p>\n

9. DERNEK, TES\u0130S, VAKIF VE BENZER\u0130 KURUMLARIN HESAPLARININ<\/strong>
\nDENET\u0130M\u0130<\/strong>
\nA. \u0130ktisadi i\u015fletmesi olmayanlar : 1.204
\nB. \u0130ktisadi i\u015fletmesi olanlar
\na) Gelirleri 4.1111.000 TL’ ye kadar olanlarda : 2.466
\nb) 4.111.000 TL’ yi a\u015fan k\u0131s\u0131m i\u00e7in : %005<\/p>\n

10. SPK VE D\u0130\u011eER KURULU\u015eLARCA YAPTIRILACAK MUHASEBE DENET\u0130M \u0130\u015eLEMLER\u0130<\/strong>
\nSPK ve di\u011fer kurulu\u015flarca yapt\u0131r\u0131lacak muhasebe denetim i\u015flemlerinde, 96 saate kadar standart saat \u00fccreti (236\u00a0TL\/saat) olarak uygulan\u0131r. 96 saatten sonras\u0131 i\u00e7in; standart saat \u00fccretinin % 50\u2019sinden az olmamak \u00fczere ilgililerce serbest\u00e7e saptan\u0131r. S\u00f6z konusu denetim s\u00f6zle\u015fmeleri y\u0131ll\u0131k denetimlerde 96 saatten, s\u0131n\u0131rl\u0131 ara denetimlerde 32 saatten, yat\u0131r\u0131m fonlar\u0131 ve di\u011fer \u00f6zel denetimlerde 48 saatten az bir s\u00fcreyi kapsayamaz.<\/p>\n

11. KRED\u0130LERE \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong>
\n1.204 TL’ den az olmamak \u00fczere;
\nA. Firma aktif toplam\u0131n\u0131n (aktif toplam\u0131 SMMM\u2019ce d\u00fczeltilmi\u015f bilan\u00e7odaki toplamd\u0131r)
\ni- 4.244.460 TL’ ye kadar k\u0131sm\u0131 i\u00e7in : %003
\nii- Sonra gelen 8.488.920 TL i\u00e7in : %002
\niii- 12.773.380 TL’ yi a\u015fan k\u0131s\u0131m i\u00e7in : %001
\nB. Veya kredi tutar\u0131n\u0131n,
\ni- 610.060 TL’ sine kadar k\u0131sm\u0131 i\u00e7in : %03
\nii- Sonra gelen 758.740 TL i\u00e7in : %01
\niii- 1.368.800 TL’ yi a\u015fan k\u0131s\u0131m i\u00e7in : %005
\nA ve B maddelerinde yer alan \u00fccretler toplam\u0131n\u0131n 2.466 TL\u2019yi a\u015fmamas\u0131 halinde y\u00fcksek olan\u0131 uygulan\u0131r. A\u015fmas\u0131 halinde, A ve B maddelerinden hangisinin uygulanaca\u011f\u0131 taraflarca belirlenir. Ayn\u0131 rapora dayan\u0131larak birden fazla kredi m\u00fcracaat\u0131nda bulunulmas\u0131 halinde, her ilave kredi i\u00e7in bu \u00fccret 1\/5 oran\u0131nda uygulan\u0131r.<\/p>\n

12. SGK \u0130L\u0130\u015e\u0130KS\u0130ZL\u0130K BELGES\u0130 \u0130\u00c7\u0130N YAPILAN \u0130NCELEME<\/strong>
\nSosyal G\u00fcvenlik Kurumundan talep edilen ili\u015fiksizlik belgesi i\u00e7in yap\u0131lacak incelemelerde, 596 TL\u2019den az olmamak \u00fczere ihaleli i\u015flerde son hakedi\u015fte yaz\u0131l\u0131 toplam bedelin, di\u011fer i\u015flerde 5 No.lu Sigorta Primleri Takip ve Tahsilat\u0131 Tebli\u011finde tan\u0131mlanm\u0131\u015f i\u015f tutar\u0131n\u0131n;
\na) \u0130lk 1.700.380 TL i\u00e7in : %02
\nb) Sonra gelen 1.700.380 TL i\u00e7in : %01
\nc) Sonra gelen\u00a06.801.520 TL i\u00e7in : %005
\nd) Sonra gelen 13.603.040 TL i\u00e7in : %001
\ne) Sonra gelen 27.206.080 TL i\u00e7in : %0005
\nf) A\u015fan k\u0131s\u0131m i\u00e7in : %0001<\/p>\n

NOTLAR:<\/strong>
\n1-Serbest Muhasebecilik tarifesindeki \u00fccretler ve notlar, gruplar itibariyle serbest muhasebeci mali m\u00fc\u015favirler i\u00e7in de ge\u00e7erlidir.
\n2-Bu tarifedeki \u00fccretler ile Serbest Muhasebecilik Asgari \u00dccretleri ile ilgili tarifenin II ve III No.lu tablolar\u0131ndaki \u00fccretler ve notlar gruplar itibariyle yeminli mali m\u00fc\u015favirler i\u00e7in de ge\u00e7erlidir.
\n3-\u00dccret tespiti s\u0131ras\u0131nda, \u00fccret soru belgesi kullan\u0131l\u0131r.
\n4-12\/1\/2011 tarihli ve 6100 say\u0131l\u0131 Hukuk Muhakemeleri Kanunu\u2019nun 283 \u00fcnc\u00fc maddesi gere\u011fince Adalet Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00e7\u0131kar\u0131lan tarife ile belirlenen bilirki\u015fi \u00fccreti, bu tarifedeki bilirki\u015filik \u00fccretlerinin d\u0131\u015f\u0131ndad\u0131r.<\/p>\n

 <\/p>\n

Tarifenin tamam\u0131 i\u00e7in bak\u0131n\u0131z:\u00a02016 smmm asgari \u00fccret tarifesi<\/a><\/strong><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

2016 YILI SERBEST MUHASEBEC\u0130L\u0130K, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ASGAR\u0130 \u00dcCRET TAR\u0130FES\u0130 1. DANI\u015eMANLIK H\u0130ZMETLER\u0130 A. S\u00fcrekli Dan\u0131\u015fmanl\u0131k (ayl\u0131k) a) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 3.083.000 TL’den az olan firmalarda :\u00a0608 b) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 8.222.000 TL’ ye kadar olan firmalarda : 726 c) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 20.557.000 …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[59],"tags":[835,161,801,34,626],"class_list":["post-2495","post","type-post","status-publish","format-standard","","category-smmm","tag-835","tag-asgari","tag-tarifesi","tag-ucret","tag-ucretleri"],"yoast_head":"\n2016 Y\u0131l\u0131 SMMM Asgari \u00dccret Tarifeleri<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/2016-yili-smmm-asgari-ucret-tarifeleri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2016 Y\u0131l\u0131 SMMM Asgari \u00dccret Tarifeleri\" \/>\n<meta property=\"og:description\" content=\"2016 YILI SERBEST MUHASEBEC\u0130L\u0130K, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ASGAR\u0130 \u00dcCRET TAR\u0130FES\u0130 1. DANI\u015eMANLIK H\u0130ZMETLER\u0130 A. 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