{"id":989,"date":"2015-04-29T19:52:14","date_gmt":"2015-04-29T16:52:14","guid":{"rendered":"http:\/\/www.ozgurguler.net\/?p=989"},"modified":"2015-07-17T23:03:27","modified_gmt":"2015-07-17T20:03:27","slug":"e-defter-kullanicilarinin-dikkatine","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/e-defter-kullanicilarinin-dikkatine\/","title":{"rendered":"e-Defter kullan\u0131c\u0131lar\u0131n\u0131n dikkatine"},"content":{"rendered":"<p>22\/04\/2015 tarihinde yay\u0131mlanan <strong>Vergi Usul Kanunu 75 No\u2019lu Sirk\u00fclerinde \u201c30 Nisan 2015 g\u00fcn\u00fc sonuna kadar<\/strong> Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken <strong>&#8220;Elektronik Defter Beratlar\u0131&#8221;n\u0131n y\u00fcklenme s\u00fcresi (Elektronik Defterlerin olu\u015fturulup imzalanmas\u0131 ya da m\u00fch\u00fcrlenmesi i\u015flemleri hari\u00e7) 29 May\u0131s 2015 Cuma g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/strong>\u201d h\u00fckm\u00fc bulunmaktad\u0131r. Ba\u015fkanl\u0131\u011f\u0131m\u0131za ula\u015fan duyumlardan ertelemenin i\u00e7eri\u011finin tam olarak anla\u015f\u0131lmad\u0131\u011f\u0131 g\u00f6r\u00fclm\u00fc\u015f ve bunun \u00fczerine a\u015fa\u011f\u0131daki a\u00e7\u0131klaman\u0131n yap\u0131lmas\u0131na ihtiya\u00e7 duyulmu\u015ftur. Bilindi\u011fi \u00fczere e-Defter uygulamas\u0131nda i\u015f ak\u0131\u015f\u0131; muhasebe kay\u0131tlar\u0131n\u0131n elektronik defter uygulamas\u0131nda kullan\u0131lan XBRL format\u0131na d\u00f6n\u00fc\u015ft\u00fcr\u00fclerek elektronik defter olu\u015fturulmas\u0131, olu\u015fturulan elektronik defterin mali m\u00fch\u00fcr ya da elektronik imzayla imzalanmas\u0131, olu\u015fturulan elektronik defterin imza de\u011ferini ta\u015f\u0131yan elektronik defter berat\u0131n\u0131n olu\u015fturulmas\u0131 ve imzalanmas\u0131 ile \u0130mzalanan elektronik defter berat\u0131n\u0131n e-Defter uygulamas\u0131na y\u00fcklenmesinden olu\u015fmaktad\u0131r. S\u00f6z konusu sirk\u00fcler, yukar\u0131da say\u0131lan i\u015f ak\u0131\u015f i\u015flemlerinden sadece olu\u015fturulan elektronik defterin imza de\u011ferini ta\u015f\u0131yan elektronik defter berat\u0131n\u0131n olu\u015fturulmas\u0131 ve imzalanmas\u0131 ile \u0130mzalanan elektronik defter berat\u0131n\u0131n e-Defter uygulamas\u0131na y\u00fcklenmesi s\u00fcrecini kapsamakta olup, <strong>elektronik defterlerin olu\u015fturulmas\u0131 ve imzalanmas\u0131na ili\u015fkin s\u00fcreci kapsamamaktad\u0131r.<\/strong> e-Defter Uygulamas\u0131 ve Ba\u015fkanl\u0131k Bilgi \u0130\u015flem sistemi alt yap\u0131s\u0131nda elektronik defter beratlar\u0131n\u0131n y\u00fcklenmesi ile ilgili herhangi teknik bir sorun bulunmamakta olup, erteleme tamamen m\u00fckelleflerimizin talebi \u00fczerine e-Defter zorunlulu\u011fu ile birlikte ilk yo\u011fun berat y\u00fckleme ay\u0131n\u0131n Nisan olmas\u0131 durumu da dikkate al\u0131narak Ba\u015fkanl\u0131\u011f\u0131m\u0131zca uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Dolay\u0131s\u0131 ile e-Defter beratlar\u0131n\u0131 y\u00fcklemek isteyen m\u00fckelleflerimiz sorunsuz bir \u015fekilde beratlar\u0131n\u0131 y\u00fcklemeye devam edebileceklerdir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>22\/04\/2015 tarihinde yay\u0131mlanan Vergi Usul Kanunu 75 No\u2019lu Sirk\u00fclerinde \u201c30 Nisan 2015 g\u00fcn\u00fc sonuna kadar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Bilgi \u0130\u015flem Sistemine y\u00fcklenmesi gereken &#8220;Elektronik Defter Beratlar\u0131&#8221;n\u0131n y\u00fcklenme s\u00fcresi (Elektronik Defterlerin olu\u015fturulup imzalanmas\u0131 ya da m\u00fch\u00fcrlenmesi i\u015flemleri hari\u00e7) 29 May\u0131s 2015 Cuma g\u00fcn\u00fc sonuna kadar uzat\u0131lm\u0131\u015ft\u0131r.\u201d h\u00fckm\u00fc bulunmaktad\u0131r. Ba\u015fkanl\u0131\u011f\u0131m\u0131za ula\u015fan duyumlardan ertelemenin i\u00e7eri\u011finin tam olarak anla\u015f\u0131lmad\u0131\u011f\u0131 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-989","post","type-post","status-publish","format-standard","hentry","category-e-defter"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/989","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=989"}],"version-history":[{"count":4,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/989\/revisions"}],"predecessor-version":[{"id":993,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/989\/revisions\/993"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}