Resmi Gazete, 31\u00a0Aral\u0131k\u00a02014 \u00a0\u00c7AR\u015eAMBA,\u00a0Say\u0131 : 29222,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
2015 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 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununun 46. maddesi ile 02\/01\/1990 tarihli ve 20390 say\u0131l\u0131 Resmi Gazete’de 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 2015 y\u0131l\u0131nda meslek mensuplar\u0131nca uygulanacak olan asgari \u00fccret tarifesi a\u015fa\u011f\u0131da tablolar halinde g\u00f6sterilmi\u015ftir.<\/p>\n <\/p>\n <\/p>\n 2015 YILI SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ASGAR\u0130 \u00dcCRETLER\u0130<\/strong><\/p>\n 1. DANI\u015eMANLIK H\u0130ZMETLER\u0130<\/strong> (Y\u0131ll\u0131k 96 saate kadar, fazlas\u0131 70\u00a0TL\/saat \u00fczerinden ilave \u00fccrete tabidir. B. Ar\u0131zi Dan\u0131\u015fmanl\u0131k (saat \u00fccreti) C.Kontrol ve Revizyon \u0130\u015flemleri D. Firma Muhasebe Sisteminin Kurulmas\u0131 2. UYU\u015eMAZLIK VE UZLA\u015eMA<\/strong> 3. ORTAKLIK \u0130\u015eLEMLER\u0130<\/strong> 4. TASF\u0130YE (Her hesap d\u00f6nemi i\u00e7in)<\/strong> 5. B\u0130L\u0130RK\u0130\u015e\u0130L\u0130K<\/strong> 6. HAKEML\u0130K<\/strong> 7. F\u0130Z\u0130B\u0130L\u0130TE RAPORU<\/strong> 8. \u0130LA\u00c7 F\u0130YATLARI TESP\u0130T VE DE\u011eERLEND\u0130R\u0130LMES\u0130<\/strong> 9. DERNEK, TES\u0130S, VAKIF VE BENZER\u0130 KURUMLARIN HESAPLARININ<\/strong> 10. SPK VE D\u0130\u011eER KURULU\u015eLARCA YAPTIRILACAK MUHASEBE DENET\u0130M \u0130\u015eLEMLER\u0130<\/strong> 11. KRED\u0130LERE \u0130L\u0130\u015eK\u0130N TESP\u0130T \u0130\u015eLEMLER\u0130<\/strong> 12. SGK \u0130L\u0130\u015e\u0130KS\u0130ZL\u0130K BELGES\u0130 \u0130\u00c7\u0130N YAPILAN \u0130NCELEME<\/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 : 515
\nb) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 8.222.000 TL’ ye kadar olan firmalarda :\u00a0615
\nc) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 20.557.000 TL’ ye kadar olan firmalarda :\u00a01.030
\nd) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 61.674.000 TL’ ye kadar olan firmalarda : 1.540
\ne) Bir \u00f6nceki y\u0131l net sat\u0131\u015flar\u0131 61.674.000 TL’ yi a\u015fan firmalarda : 1.980<\/p>\n
\nY\u0131ll\u0131k \u00e7al\u0131\u015fma saatinin hesab\u0131nda fiili \u00e7al\u0131\u015fma s\u00fcreleri dikkate al\u0131n\u0131r.)<\/p>\n
\na) B\u00fcroda : 185
\nb) \u0130lgili i\u015fletmede : 260<\/p>\n
\n(1.540 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
\na) Hizmet-Al\u0131m\/Sat\u0131m \u0130\u015fletmesi : 615
\nb) \u0130n\u015faat-\u0130malat \u0130\u015fletmesi :\u00a01.020<\/p>\n
\n615\u00a0TL’ den az olmamak \u00fczere vergi ve fon \u00fczerinden : %2<\/p>\n
\n\u015eirketlerin TTK Gere\u011fince Denet\u00e7ili\u011fi (ayl\u0131k)
\na) Banka ve sigorta \u015firketleri :\u00a0615
\nb) Halka a\u00e7\u0131k \u015firketler ve arac\u0131 kurumlar :\u00a0305
\nc) Di\u011fer \u015firketler :\u00a0205<\/p>\n
\nA. \u015eah\u0131s Firmalar\u0131 :\u00a0205
\nB. Adi Ortakl\u0131k, Adi Komandit ve Kollektif \u015eirketler :\u00a0305
\nC. Kooperatifler :\u00a0715
\nD. Eshaml\u0131 Komandit ve Limited \u015eirketler :\u00a0920
\nE. Anonim \u015eirketler (SPK\u2019ya dahil olmayanlar) : 1.210
\nF. Anonim \u015eirketler (SPK\u2019ya dahil olanlar) : 1.540<\/p>\n
\na) Ayn\u0131 olay ve esastan kaynaklanan ve birbirine benzer ikiden fazla rapor i\u00e7in:\u00a0515
\nb) Sermaye art\u0131r\u0131m\u0131 i\u015flerinde:\u00a0405
\nc)\u00a0305\u00a0TL’ den az olmamak \u00fczere bankalara sunulan bilan\u00e7olar\u0131n incelenmesinde net sat\u0131\u015flar\u0131n: %01
\nd) Di\u011fer bilirki\u015filiklerde : 1.320<\/p>\n
\n825\u00a0TL’ den az olmamak \u00fczere kar\u015f\u0131l\u0131kl\u0131 anla\u015fmaya ba\u011fl\u0131d\u0131r.<\/p>\n
\n1.230 TL’ den az olmamak \u00fczere toplam yat\u0131r\u0131m tutar\u0131 \u00fczerinden hesaplan\u0131r.
\na) Toplam yat\u0131r\u0131m tutar\u0131\u00a02.055.000 TL’ ye kadar olanlardan : %004
\nb) Sonra gelen 10.278.000 TL i\u00e7in : %001
\nc) 12.333.000 TL’ yi a\u015fan k\u0131s\u0131m i\u00e7in : %0005<\/p>\n
\n\u0130la\u00e7 fiyatlar\u0131 tespit ve de\u011ferlendirilmesi; her bir tespit i\u00e7in 720\u00a0TL’ den az olmamak \u00fczere, standart saat \u00fccreti uygulan\u0131r.
\nStandart saat \u00fccreti ( 150 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
\nDENET\u0130M\u0130<\/strong>
\nA. \u0130ktisadi i\u015fletmesi olmayanlar : 1.020
\nB. \u0130ktisadi i\u015fletmesi olanlar
\na) Gelirleri 4.1111.000 TL’ ye kadar olanlarda : 2.090
\nb) 4.111.000 TL’ yi a\u015fan k\u0131s\u0131m i\u00e7in : %005<\/p>\n
\nSPK ve di\u011fer kurulu\u015flarca yapt\u0131r\u0131lacak muhasebe denetim i\u015flemlerinde, 96 saate kadar standart saat \u00fccreti (200 TL\/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
\n1.020\u00a0TL’ den az olmamak \u00fczere;
\nA. Firma aktif toplam\u0131n\u0131n (aktif toplam\u0131 SMMM\u2019ce d\u00fczeltilmi\u015f bilan\u00e7odaki toplamd\u0131r)
\ni- 3.597.000 TL’ ye kadar k\u0131sm\u0131 i\u00e7in : %003
\nii- Sonra gelen 7.194.000 TL i\u00e7in : %002
\niii- 10.791.000 TL’ yi a\u015fan k\u0131s\u0131m i\u00e7in : %001
\nB. Veya kredi tutar\u0131n\u0131n,
\ni- 517.000 TL’ sine kadar k\u0131sm\u0131 i\u00e7in : %03
\nii- Sonra gelen 643.000 TL i\u00e7in : %01
\niii- 1.160.000 TL’ yi a\u015fan k\u0131s\u0131m i\u00e7in : %005
\nA ve B maddelerinde yer alan \u00fccretler toplam\u0131n\u0131n 2.090 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
\nSosyal G\u00fcvenlik Kurumundan talep edilen ili\u015fiksizlik belgesi i\u00e7in yap\u0131lacak incelemelerde, 505\u00a0TL\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 1.441.000 TL i\u00e7in : %02
\nb) Sonra gelen 1.441.000 TL i\u00e7in : %01
\nc) Sonra gelen 5.764.000 TL i\u00e7in : %005
\nd) Sonra gelen 11.528.000 TL i\u00e7in : %001
\ne) Sonra gelen 23.056.000 TL i\u00e7in : %0005
\nf) A\u015fan k\u0131s\u0131m i\u00e7in : %0001<\/p>\n