{"id":467,"date":"2014-09-25T10:09:45","date_gmt":"2014-09-25T07:09:45","guid":{"rendered":"http:\/\/www.ozgurguler.net\/?p=467"},"modified":"2015-10-16T17:41:07","modified_gmt":"2015-10-16T14:41:07","slug":"kayit-saklama-esaslari","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/kayit-saklama-esaslari\/","title":{"rendered":"Kay\u0131t Saklama Esaslar\u0131"},"content":{"rendered":"

431 SIRA NO’LU VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 Gere\u011fi Son Beyan edilen kay\u0131t saklama esaslar\u0131 ektedir.<\/p>\n\n\n\n
VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 431)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 436)<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n
Resmi Gazete No<\/strong><\/td>\n29044<\/td>\n<\/tr>\n
Resmi Gazete Tarihi<\/strong><\/td>\n28\/06\/2014<\/td>\n<\/tr>\n
Kapsam<\/strong><\/td>\n<\/td>\n<\/tr>\n
29\/12\/2013\u00a0tarihli ve 28866 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 431)’nin\u00a08 inci maddesinde yer alan “1\/7\/2014” ibaresi “1\/1\/2015” olarak de\u011fi\u015ftirilmi\u015ftir.Tebli\u011f olunur.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n

D\u00f6k\u00fcman =\u00a0Kay\u0131t Saklama<\/a><\/h4>\n

\u0130lgili kanunlar kapsam\u0131nda benim \u00e7\u0131kard\u0131\u011f\u0131m genel \u00f6zet a\u015fa\u011f\u0131daki \u015fekildedir.<\/h3>\n

<\/h3>\n
    \n
  • \u00d6TV m\u00fckellefiyeti olmasa dahi\u00a0bayilik, ta\u015f\u0131ma, da\u011f\u0131t\u0131c\u0131, depolama (deniz ta\u015f\u0131tlar\u0131 d\u00e2hil), madeni ya\u011f, serbest kullan\u0131c\u0131, ihrakiye teslimi, iletim, rafinerici ve i\u015fleme gibi faaliyetlerde bulunan ger\u00e7ek ve t\u00fczel ki\u015filer.<\/li>\n<\/ul>\n

    asgari kay\u0131t saklama gereksinimi belirlenen konular fatura ve fatura yerine ge\u00e7en belgeler, al\u0131\u015f vesikalar\u0131, envanter kay\u0131tlar\u0131, ithalat kay\u0131tlar\u0131, ihracat kay\u0131tlar\u0131, \u00fcretim kay\u0131tlar\u0131 ba\u015fta olmak \u00fczere ayr\u0131nt\u0131l\u0131 olarak s\u0131ralanm\u0131\u015f ve bu belgelerde bulunmas\u0131 gereken unsurlara yer verilmi\u015ftir.<\/p>\n

    3 \u2013 433 Nolu tebli\u011fe g\u00f6re efatura sistemine ge\u00e7mi\u015f t\u00fcm m\u00fckellefler otomatik olarak bu kapsama tabi olup efatura olmasa dahi , kanunda aksine h\u00fck\u00fcm olmad\u0131k\u00e7a fatura ve fatura niteli\u011findeki t\u00fcm belgeler ile yazarkasa fi\u015fleri maliyenin herhangi bir zamanda isteyece\u011fi veri aktar\u0131m\u0131na uygun saklanmak zorundad\u0131r demekte. Ancak bu madde i\u00e7erisinde bir kelimede edefter kay\u0131tlar\u0131nda beyan edilip Saklama hizmeti kurumlar\u0131nda saklansa da olur gibi net olmayan bir c\u00fcmle bulunmaktad\u0131r.<\/p>\n

     <\/p>\n

    Nihai olarak ilgili tebli\u011flerin yorumlar\u0131n\u0131 bilir ki\u015filerden (yeminli,smmm) g\u00f6r\u00fc\u015flerini <\/strong>acil suretle yapman\u0131z ve \u015firketiniz altyap\u0131s\u0131n\u0131 haz\u0131rlaman\u0131z gerekmektedir.<\/strong><\/p>\n

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

    431 SIRA NO’LU VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 Gere\u011fi Son Beyan edilen kay\u0131t saklama esaslar\u0131 ektedir. VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 431)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 436)   Resmi Gazete No 29044 Resmi Gazete Tarihi 28\/06\/2014 Kapsam 29\/12\/2013\u00a0tarihli ve 28866 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,4,8,9],"tags":[],"class_list":["post-467","post","type-post","status-publish","format-standard","hentry","category-e-defter","category-e-fatura","category-logo-genel-destek","category-mikro-yazilimevi"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/comments?post=467"}],"version-history":[{"count":4,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/467\/revisions"}],"predecessor-version":[{"id":472,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/467\/revisions\/472"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}