{"id":2368,"date":"2015-05-25T22:12:11","date_gmt":"2015-05-25T19:12:11","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2368"},"modified":"2015-05-25T22:13:08","modified_gmt":"2015-05-25T19:13:08","slug":"smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/","title":{"rendered":"Serbest Muhasebeciler, SMMM ve YMM Taraf\u0131ndan Tutulacak Defter ve Kay\u0131tlar"},"content":{"rendered":"

Resmi Gazete, 25 May\u0131s 2015 PAZARTES\u0130, Say\u0131 : 29366, T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011finden:<\/p>\n

SERBEST MUHASEBEC\u0130LER, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER\u00a0VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLERCE TUTULACAK DEFTER VE\u00a0KAYITLAR \u0130LE MESLEK MENSUPLARININ B\u0130LD\u0130R\u0130M\u00a0MECBUR\u0130YET\u0130 HAKKINDA Y\u00d6NETMEL\u0130KTE\u00a0<\/strong>DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA\u00a0DA\u0130R Y\u00d6NETMEL\u0130K<\/strong><\/p>\n

MADDE 1 \u2013 <\/strong>15\/7\/1992 tarihli ve 21285 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeciler, Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirlerce Tutulacak Defter ve Kay\u0131tlar ile Meslek Mensuplar\u0131n\u0131n Bildirim Mecburiyeti Hakk\u0131nda Y\u00f6netmeli\u011fin ad\u0131 \u201cSerbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirlerce Tutulacak Defter ve Kay\u0131tlar ile Meslek Mensuplar\u0131n\u0131n Bildirim Mecburiyeti Hakk\u0131nda Y\u00f6netmelik\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 2 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 1 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cserbest muhasebeciler,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 3 \u2013 Ayn\u0131 Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc maddesinde yer alan \u201cKanun\u201d, \u201cBakanl\u0131k\u201d, \u201cBakan\u201d, \u201cMeslek Mensubu\u201d ve \u201cMesleki Faaliyet\u201d tan\u0131mlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.
\n\u201cKanun: 3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanununu,\u201d
\n\u201cBakanl\u0131k: Maliye Bakanl\u0131\u011f\u0131n\u0131,\u201d
\n\u201cBakan: Maliye Bakan\u0131n\u0131,\u201d
\n\u201cMeslek Mensubu: Serbest Muhasebeci Mali M\u00fc\u015favir ve Yeminli Mali M\u00fc\u015faviri,\u201d
\n\u201cMesleki Faaliyet: Serbest Muhasebeci Mali M\u00fc\u015favir ve Yeminli Mali M\u00fc\u015favir unvan\u0131 ile faaliyette bulunmay\u0131,\u201d<\/p>\n

MADDE 4 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 7 nci maddesinin ikinci f\u0131kras\u0131nda ge\u00e7en \u201cSerbest Muhasebeci,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 5 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 15 inci maddesinin birinci f\u0131kras\u0131nda ge\u00e7en \u201cMaliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131,\u201d ibaresi \u201cMaliye Bakanl\u0131\u011f\u0131,\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 6 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fe a\u015fa\u011f\u0131daki ge\u00e7ici 1 inci madde eklenmi\u015ftir.
\n\u201cGe\u00e7ici Madde 1 \u2013 Serbest Muhasebeci unvan\u0131yla g\u00f6rev yapan mevcut meslek mensuplar\u0131 ile Serbest Muhasebecilik staj\u0131na devam edenlerden ba\u015far\u0131l\u0131 olanlar bu Y\u00f6netmelikte yer alan h\u00fck\u00fcmlere tabidirler.\u201d<\/p>\n

MADDE 7 \u2013<\/strong> Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 8 \u2013<\/strong> Bu Y\u00f6netmelik h\u00fck\u00fcmlerini T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011fi Y\u00f6netim Kurulu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete, 25 May\u0131s 2015 PAZARTES\u0130, Say\u0131 : 29366, T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011finden: SERBEST MUHASEBEC\u0130LER, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER\u00a0VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLERCE TUTULACAK DEFTER VE\u00a0KAYITLAR \u0130LE MESLEK MENSUPLARININ B\u0130LD\u0130R\u0130M\u00a0MECBUR\u0130YET\u0130 HAKKINDA Y\u00d6NETMEL\u0130KTE\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA\u00a0DA\u0130R Y\u00d6NETMEL\u0130K MADDE 1 \u2013 15\/7\/1992 tarihli ve 21285 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeciler, Serbest Muhasebeci …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53,28,59],"tags":[729,56,104,139,5,43],"class_list":["post-2368","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","category-smmm","tag-729","tag-defter","tag-kayit","tag-muhasebeciler","tag-serbest","tag-yonetmelik"],"yoast_head":"\nSerbest Muhasebeciler, SMMM ve YMM Taraf\u0131ndan Tutulacak Defter ve Kay\u0131tlar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Serbest Muhasebeciler, SMMM ve YMM Taraf\u0131ndan Tutulacak Defter ve Kay\u0131tlar\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete, 25 May\u0131s 2015 PAZARTES\u0130, Say\u0131 : 29366, T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011finden: SERBEST MUHASEBEC\u0130LER, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER\u00a0VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLERCE TUTULACAK DEFTER VE\u00a0KAYITLAR \u0130LE MESLEK MENSUPLARININ B\u0130LD\u0130R\u0130M\u00a0MECBUR\u0130YET\u0130 HAKKINDA Y\u00d6NETMEL\u0130KTE\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA\u00a0DA\u0130R Y\u00d6NETMEL\u0130K MADDE 1 \u2013 15\/7\/1992 tarihli ve 21285 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeciler, Serbest Muhasebeci …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2015-05-25T19:12:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-05-25T19:13:08+00:00\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/\",\"name\":\"Serbest Muhasebeciler, SMMM ve YMM Taraf\u0131ndan Tutulacak Defter ve Kay\u0131tlar\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2015-05-25T19:12:11+00:00\",\"dateModified\":\"2015-05-25T19:13:08+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Serbest Muhasebeciler, SMMM ve YMM Taraf\u0131ndan Tutulacak Defter ve Kay\u0131tlar\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"hkn\"},\"url\":\"https:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Serbest Muhasebeciler, SMMM ve YMM Taraf\u0131ndan Tutulacak Defter ve Kay\u0131tlar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/","og_locale":"tr_TR","og_type":"article","og_title":"Serbest Muhasebeciler, SMMM ve YMM Taraf\u0131ndan Tutulacak Defter ve Kay\u0131tlar","og_description":"Resmi Gazete, 25 May\u0131s 2015 PAZARTES\u0130, Say\u0131 : 29366, T\u00fcrkiye Serbest Muhasebeci Mal\u00ee M\u00fc\u015favirler ve Yeminli Mal\u00ee M\u00fc\u015favirler Odalar\u0131 Birli\u011finden: SERBEST MUHASEBEC\u0130LER, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER\u00a0VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLERCE TUTULACAK DEFTER VE\u00a0KAYITLAR \u0130LE MESLEK MENSUPLARININ B\u0130LD\u0130R\u0130M\u00a0MECBUR\u0130YET\u0130 HAKKINDA Y\u00d6NETMEL\u0130KTE\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA\u00a0DA\u0130R Y\u00d6NETMEL\u0130K MADDE 1 \u2013 15\/7\/1992 tarihli ve 21285 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeciler, Serbest Muhasebeci …","og_url":"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/","og_site_name":"Haberler","article_published_time":"2015-05-25T19:12:11+00:00","article_modified_time":"2015-05-25T19:13:08+00:00","author":"hkn","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"hkn","Tahmini okuma s\u00fcresi":"2 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/","url":"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/","name":"Serbest Muhasebeciler, SMMM ve YMM Taraf\u0131ndan Tutulacak Defter ve Kay\u0131tlar","isPartOf":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website"},"datePublished":"2015-05-25T19:12:11+00:00","dateModified":"2015-05-25T19:13:08+00:00","author":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137"},"breadcrumb":{"@id":"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.muhasebedersleri.com\/haber\/smmm-ve-ymm-tarafin-tutulacak-defter-ve-kayitlar\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"http:\/\/www.muhasebedersleri.com\/haber\/"},{"@type":"ListItem","position":2,"name":"Serbest Muhasebeciler, SMMM ve YMM Taraf\u0131ndan Tutulacak Defter ve Kay\u0131tlar"}]},{"@type":"WebSite","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website","url":"http:\/\/www.muhasebedersleri.com\/haber\/","name":"Haberler","description":"Muhasebe haber","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137","name":"hkn","image":{"@type":"ImageObject","inLanguage":"tr","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","caption":"hkn"},"url":"https:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/"}]}},"views":7808,"_links":{"self":[{"href":"https:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/2368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/comments?post=2368"}],"version-history":[{"count":2,"href":"https:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/2368\/revisions"}],"predecessor-version":[{"id":2370,"href":"https:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/2368\/revisions\/2370"}],"wp:attachment":[{"href":"https:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/media?parent=2368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/categories?post=2368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/tags?post=2368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}