{"id":3035,"date":"2021-12-25T15:07:43","date_gmt":"2021-12-25T12:07:43","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=3035"},"modified":"2021-12-25T15:08:09","modified_gmt":"2021-12-25T12:08:09","slug":"2022-yili-serbest-muhasebecilik-asgari-ucretleri","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/2022-yili-serbest-muhasebecilik-asgari-ucretleri\/","title":{"rendered":"2022 Y\u0131l\u0131 Serbest Muhasebecilik Asgari \u00dccretleri"},"content":{"rendered":"\n<p>2022 y\u0131l\u0131nda uygulanacak olan Defter Tutma \u00fccretleri olarak, Serbest Muhasebecilik, Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Asgari \u00dccret Tarifeleri belirlendi.<\/p>\n\n\n\n<p><strong>MADDE 1 \u2013<\/strong>\u00a0(1) 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununun 46 nc\u0131 maddesi ile 2\/1\/1990 tarihli ve 20390 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci, Serbest Muhasebeci Mali M\u00fc\u015favir ve Yeminli Mali M\u00fc\u015favir \u00dccretlerinin Esaslar\u0131 Hakk\u0131nda Y\u00f6netmelik h\u00fck\u00fcmleri uyar\u0131nca haz\u0131rlanan ve 2022 y\u0131l\u0131nda meslek mensuplar\u0131nca uygulanacak olan asgari \u00fccret tarifesi ekte yer almaktad\u0131r.<\/p>\n\n\n\n<p><strong>\u00d6rne\u011fin 1.Grup \u0130ller i\u00e7in 2022 Y\u0131l\u0131 Defter Tutma, SMMM ve YMM \u00dccret Tarifesi i\u00e7in \u00fccretler:<\/strong><\/p>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td><strong>1&nbsp;<\/strong><\/td><td>&nbsp;<\/td><td><strong>\u0130\u015fletme Defteri<\/strong><\/td><td><strong>\u0130\u015f\u00e7isiz<\/strong><\/td><td><strong>1-3 \u0130\u015f\u00e7ili<\/strong><\/td><td><strong>4-9 \u0130\u015f\u00e7ili<\/strong><\/td><td><strong>10 -49 \u0130\u015f\u00e7ili<\/strong><\/td><td><strong>50 ve dafa fazla i\u015f\u00e7ili<\/strong><\/td><\/tr><tr><td>&nbsp;<\/td><td>A<\/td><td>Ta\u015f\u0131mac\u0131l\u0131k, Hizmet, Al\u0131m-Sat\u0131m<\/td><td>215<\/td><td>251<\/td><td>274<\/td><td>382<\/td><td>486<\/td><\/tr><tr><td>&nbsp;<\/td><td>B<\/td><td>\u0130malat-\u0130n\u015faat<\/td><td>310<\/td><td>335<\/td><td>430<\/td><td>536<\/td><td>697<\/td><\/tr><tr><td>&nbsp;<\/td><td>C<\/td><td>Zirai Kazan\u00e7lar<\/td><td>215<\/td><td>251<\/td><td>298<\/td><td>382<\/td><td>496<\/td><\/tr><tr><td>&nbsp;<\/td><td>D<\/td><td>Apartman Site Y\u00f6netimi<\/td><td>251<\/td><td>274<\/td><td>298<\/td><td>394<\/td><td>512<\/td><\/tr><tr><td>&nbsp;<\/td><td>E<\/td><td>Dernek ve Vak\u0131flar<\/td><td>286<\/td><td>310<\/td><td>346<\/td><td>453<\/td><td>590<\/td><\/tr><tr><td><strong>2&nbsp;<\/strong><\/td><td>&nbsp;<\/td><td><strong>Serbest Meslek Kazan\u00e7 Defteri<\/strong><\/td><td>335<\/td><td>358<\/td><td>382<\/td><td>477<\/td><td>621<\/td><\/tr><tr><td><strong>3&nbsp;<\/strong><\/td><td>&nbsp;<\/td><td><strong>Bilan\u00e7o Esas\u0131na G\u00f6re Defter<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td><strong>A<\/strong><\/td><td><strong>\u015eah\u0131s Firmalar\u0131, Adi Ortakl\u0131k, Kollektif ve Adi Komandit \u015eirketler<\/strong><\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>a) Hizmet<\/td><td>585<\/td><td>632<\/td><td>680<\/td><td>787<\/td><td>1023<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>b) Al\u0131m-Sat\u0131m<\/td><td>632<\/td><td>680<\/td><td>728<\/td><td>835<\/td><td>1086<\/td><\/tr><tr><td>&nbsp;<\/td><td>&nbsp;<\/td><td>c) \u0130malat-\u0130n\u015faat<\/td><td>680<\/td><td>728<\/td><td>787<\/td><td>871<\/td><td>1132<\/td><\/tr><tr><\/tr><\/tbody><\/table>\n\n\n\n<p>Devam\u0131 i\u00e7in ekte <strong>2022 SMMM ve YMM \u00dccret Tarifesi<\/strong> dosyas\u0131na bakabilirsiniz<\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"http:\/\/www.muhasebedersleri.com\/haber\/wp-content\/uploads\/2021\/12\/2022-smmm-asgari-ucret-tarifesi.pdf\">2022 smmm asgari \u00fccret tarifesi<\/a><a href=\"http:\/\/www.muhasebedersleri.com\/haber\/wp-content\/uploads\/2021\/12\/2022-smmm-asgari-ucret-tarifesi.pdf\" class=\"wp-block-file__button\" download>\u0130ndir<\/a><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Tarifede il gruplar\u0131:<\/h3>\n\n\n\n<p>1<strong>.Grup \u0130ller:<\/strong>&nbsp;Adana, Ankara<a href=\"https:\/\/www.muhasebeweb.com\/\">,<\/a>&nbsp;Antalya, Bal\u0131kesir, Bursa, Denizli, Eski\u015fehir, Gaziantep, Mersin, \u0130stanbul, \u0130zmir, Kayseri, Kocaeli, Konya, Mu\u011fla, Sakarya, Samsun, Tekirda\u011f.<br><strong>2. Grup \u0130ller:<\/strong>&nbsp;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.<br><strong>3. Grup \u0130ller:&nbsp;<\/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.<br><strong>4. Grup \u0130ller:&nbsp;<\/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":"<p>2022 y\u0131l\u0131nda uygulanacak olan Defter Tutma \u00fccretleri olarak, Serbest Muhasebecilik, Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Asgari \u00dccret Tarifeleri belirlendi. MADDE 1 \u2013\u00a0(1) 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununun 46 nc\u0131 maddesi ile 2\/1\/1990 tarihli ve 20390 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci, Serbest Muhasebeci Mali M\u00fc\u015favir ve &hellip;<\/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":[1084,76,1049,840,1085],"class_list":["post-3035","post","type-post","status-publish","format-standard","","category-smmm","tag-1084","tag-asgari-ucret","tag-serbest-muhasebecilik","tag-smmm","tag-ucret-tarifesi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>2022 Y\u0131l\u0131 Serbest Muhasebecilik Asgari \u00dccretleri<\/title>\n<meta name=\"description\" content=\"2022 y\u0131l\u0131 Defter Tutma \u00fccretleri belli oldu. 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