{"id":2971,"date":"2020-01-01T19:56:49","date_gmt":"2020-01-01T16:56:49","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2971"},"modified":"2020-01-01T20:56:54","modified_gmt":"2020-01-01T17:56:54","slug":"2020-yili-serbest-muhasebecilik-asgari-ucretleri","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/2020-yili-serbest-muhasebecilik-asgari-ucretleri\/","title":{"rendered":"2020 Y\u0131l\u0131 Serbest Muhasebecilik Asgari \u00dccretleri"},"content":{"rendered":"\n

2020 y\u0131l\u0131nda uygulanacak olan Defter Tutma \u00fccretleri olarak, SMMM ve YMM Mali M\u00fc\u015favirlik \u00dccretleri belli olmu\u015ftur. Bu \u00fccretler illere g\u00f6re de\u011fi\u015fmektedir. \u0130\u015fletme defteri, Serbest Meslek Kazan\u00e7 defteri, Bilan\u00e7o Esas\u0131na G\u00f6re Defter tutma \u00fccretleri yay\u0131nlanan tablo ile 2020 smmm asgari \u00fccret tarifesi belirlenmi\u015ftir.<\/p>\n\n\n\n

\u00d6rne\u011fin 1.Grup \u0130ller i\u00e7in 2020 Y\u0131l\u0131 Defter Tutma, SMMM ve YMM \u00dccret Tarifesi i\u00e7in \u00fccretler:<\/strong><\/p>\n\n\n\n
1 <\/strong><\/td> <\/td>\u0130\u015fletme Defteri<\/strong><\/td>\u0130\u015f\u00e7isiz<\/strong><\/td>1-3 \u0130\u015f\u00e7ili<\/strong><\/td>4-9 \u0130\u015f\u00e7ili<\/strong><\/td>10 -49 \u0130\u015f\u00e7ili<\/strong><\/td>50 ve dafa fazla i\u015f\u00e7ili<\/strong><\/td><\/tr>
 <\/td>A<\/td>Ta\u015f\u0131mac\u0131l\u0131k, Hizmet, Al\u0131m-Sat\u0131m<\/td>157<\/td>184<\/td>201<\/td>280<\/td>364<\/td><\/tr>
 <\/td>B<\/td>\u0130malat-\u0130n\u015faat<\/td>227<\/td>246<\/td>315<\/td>393<\/td>511<\/td><\/tr>
 <\/td>C<\/td>Zirai Kazan\u00e7lar<\/td>157<\/td>184<\/td>219<\/td>280<\/td>364<\/td><\/tr>
 <\/td>D<\/td>Apartman Site Y\u00f6netimi<\/td>184<\/td>201<\/td>219<\/td>289<\/td>375<\/td><\/tr>
 <\/td>E<\/td>Dernek ve Vak\u0131flar<\/td>210<\/td>227<\/td>254<\/td>332<\/td>432<\/td><\/tr>
2 <\/strong><\/td> <\/td>Serbest Meslek Kazan\u00e7 Defteri<\/strong><\/td>246<\/td>262<\/td>280<\/td>350<\/td>455<\/td><\/tr>
3 <\/strong><\/td> <\/td>Bilan\u00e7o Esas\u0131na G\u00f6re Defter<\/strong><\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr>
 <\/td>A<\/strong><\/td>\u015eah\u0131s Firmalar\u0131, Adi Ortakl\u0131k, Kollektif ve Adi Komandit \u015eirketler<\/strong><\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr>
 <\/td> <\/td>a) Hizmet<\/td>429<\/td>464<\/td>499<\/td>577<\/td>750<\/td><\/tr>
 <\/td> <\/td>b) Al\u0131m-Sat\u0131m<\/td>464<\/td>499<\/td>534<\/td>612<\/td>796<\/td><\/tr>
 <\/td> <\/td>c) \u0130malat-\u0130n\u015faat<\/td>499<\/td>534<\/td>577<\/td>638<\/td>830<\/td><\/tr>
 <\/td>B<\/strong><\/td>Hisseli Kom. ve Limited \u015eirket<\/strong><\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr>
 <\/td> <\/td>a) Hizmet<\/td>499<\/td>534<\/td>577<\/td>612<\/td>796<\/td><\/tr>
 <\/td> <\/td>b) Al\u0131m-Sat\u0131m<\/td>577<\/td>612<\/td>647<\/td>674<\/td>876<\/td><\/tr>
 <\/td> <\/td>c) \u0130malat-\u0130n\u015faat<\/td>638<\/td>674<\/td>709<\/td>779<\/td>1.012<\/td><\/tr>
 <\/td>C<\/strong><\/td>Anonim \u015eiketler<\/strong><\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr>
 <\/td> <\/td>a) Hizmet<\/td>709<\/td>779<\/td>892<\/td>1.068<\/td>1.389<\/td><\/tr>
 <\/td> <\/td>b) Al\u0131m-Sat\u0131m<\/td>779<\/td>857<\/td>927<\/td>1.102<\/td>1.433<\/td><\/tr>
 <\/td> <\/td>c) \u0130malat-\u0130n\u015faat<\/td>857<\/td>962<\/td>1.076<\/td>1.251<\/td>1.627<\/td><\/tr>
 <\/td>D<\/strong><\/td>Kooperatifler<\/strong><\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr>
 <\/td> <\/td>a) K\u00f6y Kalk\u0131nma ve Orman<\/td>219<\/td>246<\/td>262<\/td>307<\/td>399<\/td><\/tr>
 <\/td> <\/td>b)Esnaf Kefalet<\/td>246<\/td>262<\/td>280<\/td>315<\/td>409<\/td><\/tr>
 <\/td> <\/td>c) Turizm-T\u00fcketim<\/td>534<\/td>577<\/td>595<\/td>674<\/td>876<\/td><\/tr>
 <\/td> <\/td>d) Ta\u015f\u0131mac\u0131l\u0131k<\/td>577<\/td>595<\/td>638<\/td>709<\/td>921<\/td><\/tr>
 <\/td> <\/td>e) \u00dcr-Sat. ve Yap\u0131 (\u0130h.Us.)<\/td>612<\/td>638<\/td>674<\/td>744<\/td>967<\/td><\/tr>
 <\/td> <\/td>f) Yap\u0131 Emanet Usul\u00fc<\/td>638<\/td>674<\/td>709<\/td>779<\/td>1.012<\/td><\/tr>
 <\/td>E<\/td>Dernekler ve Vak\u0131flar<\/strong><\/td> <\/td> <\/td> <\/td> <\/td> <\/td><\/tr>
 <\/td> <\/td>a) Merkez<\/td>246<\/td>262<\/td>280<\/td>393<\/td>511<\/td><\/tr>
 <\/td> <\/td>b) \u015eubeler<\/td>123<\/td>140<\/td>157<\/td>201<\/td>262<\/td><\/tr><\/tbody><\/table>\n\n\n\n

Di\u011fer gruplar i\u00e7in ve tarifenin tamam\u0131 i\u00e7in \u00fccret tarifesine bakabilirsiniz;<\/p>\n\n\n\n

2020 SMMM ve YMM \u00dccret Tarifesi<\/h2>\n\n\n\n
2020 SMMM ve YMM \u00dccret Tarifesi<\/a>\u0130ndir<\/a><\/div>\n\n\n\n

<\/p>\n\n\n\n

Tarifede il gruplar\u0131 a\u015fa\u011f\u0131daki gibidir:<\/h3>\n\n\n\n

1 .Grup \u0130ller:<\/strong> Adana, Ankara,<\/a> Antalya, Bal\u0131kesir, Bursa, Denizli, Eski\u015fehir, Gaziantep, Mersin, \u0130stanbul, \u0130zmir, Kayseri, Kocaeli, Konya, Mu\u011fla, Sakarya, Samsun, Tekirda\u011f.
2. Grup \u0130ller:<\/strong> Ayd\u0131n, Bolu, \u00c7anakkale, Diyarbak\u0131r, Edime, Hatay, Kahramanmara\u015f, K\u0131rklareli, K\u00fctahya, Malatya, Manisa, Trabzon, Zonguldak, K\u0131r\u0131kkale, Bart\u0131n, Karab\u00fck, Yalova, D\u00fczce, Osmaniye, \u00c7orum, \u015eanl\u0131urfa.
3. Grup \u0130ller: <\/strong>Ad\u0131yaman, Afyonkarahisar, A\u011fr\u0131, Amasya, Artvin, Batman, Bilecik, Burdur, \u00c7ank\u0131r\u0131, Elaz\u0131\u011f, Erzincan, Erzurum, Giresun, \u0130sparta, Nev\u015fehir, Van, Kars, Kastamonu, K\u0131r\u015fehir, Kilis, Ni\u011fde, Ordu, Rize, Sinop, Sivas, Tokat, U\u015fak, Yozgat, Aksaray, Karaman.
4. Grup \u0130ller: <\/strong>Ardahan, \u0130\u011fd\u0131r, Bing\u00f6l, Bitlis, G\u00fcm\u00fc\u015fhane, Hakkari, Mardin, Mu\u015f, Siirt, Tunceli, Bayburt, \u015e\u0131mak.<\/p>\n","protected":false},"excerpt":{"rendered":"

2020 y\u0131l\u0131nda uygulanacak olan Defter Tutma \u00fccretleri olarak, SMMM ve YMM Mali M\u00fc\u015favirlik \u00dccretleri belli olmu\u015ftur. Bu \u00fccretler illere g\u00f6re de\u011fi\u015fmektedir. \u0130\u015fletme defteri, Serbest Meslek Kazan\u00e7 defteri, Bilan\u00e7o Esas\u0131na G\u00f6re Defter tutma \u00fccretleri yay\u0131nlanan tablo ile 2020 smmm asgari \u00fccret tarifesi belirlenmi\u015ftir. \u00d6rne\u011fin 1.Grup \u0130ller i\u00e7in 2020 Y\u0131l\u0131 Defter Tutma, SMMM ve YMM \u00dccret Tarifesi …<\/p>\n","protected":false},"author":1,"featured_media":2973,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53,59],"tags":[1044,76,1050,163,1049,840,801,626],"class_list":["post-2971","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-muhasebe","category-smmm","tag-1044","tag-asgari-ucret","tag-iller","tag-ne-kadar","tag-serbest-muhasebecilik","tag-smmm","tag-tarifesi","tag-ucretleri"],"yoast_head":"\n2020 SMMM asgari \u00fccret tarifesi, SMMM ve YMM \u00fccretleri<\/title>\n<meta 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