{"id":46879,"date":"2025-10-20T16:37:25","date_gmt":"2025-10-20T13:37:25","guid":{"rendered":"https:\/\/mersinkadingazetesi.com\/?p=46879"},"modified":"2025-10-20T16:37:26","modified_gmt":"2025-10-20T13:37:26","slug":"yeminli-mali-musavirlerin-rolu-artiyor","status":"publish","type":"post","link":"https:\/\/mersinkadingazetesi.com\/?p=46879","title":{"rendered":"Yeminli Mali M\u00fc\u015favirlerin Rol\u00fc Art\u0131yor"},"content":{"rendered":"\n

Adana Yeminli Mali M\u00fc\u015favirler Odas\u0131 Ba\u015fkan\u0131 Y\u0131lmaz U\u00e7ak, vergi m\u00fckelleflerine \u00f6nemli uyar\u0131larda bulunarak yeni d\u00f6nemdeki d\u00fczenlemelere dikkat \u00e7ekti.<\/p>\n\n\n\n

Ba\u015fkan U\u00e7ak, 1 Ekim 2025 itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giren genelge kapsam\u0131nda, m\u00fckelleflerin olas\u0131 risklere kar\u015f\u0131 korunabilmesi i\u00e7in mutlaka Yeminli Mali M\u00fc\u015favir (YMM) ile s\u00f6zle\u015fme yapmalar\u0131 gerekti\u011fini belirtti.<\/p>\n\n\n\n

\u201cYeminli Mali M\u00fc\u015faviriniz, sizinle T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 aras\u0131nda bir g\u00fcven k\u00f6pr\u00fcs\u00fcd\u00fcr. Mevzuattaki yeni d\u00fczenlemeler ve denetim s\u00fcre\u00e7leri, art\u0131k daha kapsaml\u0131 ve hassas bir yap\u0131ya kavu\u015ftu. Bu nedenle y\u00fcksek donan\u0131ml\u0131 meslek mensuplar\u0131m\u0131zla \u00e7al\u0131\u015fmak, i\u015fletmelerin gelece\u011fi a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem ta\u015f\u0131yor\u201d dedi.<\/p>\n\n\n\n

7361 Say\u0131l\u0131 Genelge Yeni D\u00f6nemi Ba\u015flatt\u0131<\/strong><\/p>\n\n\n\n

U\u00e7ak, 213 say\u0131l\u0131 Vergi Usul Kanunu (VUK) ve ilgili mevzuat \u00e7er\u00e7evesinde yay\u0131mlanan 7361 say\u0131l\u0131 Genelge ile sahte belge kullan\u0131m\u0131, vergi incelemeleri ve risk analiz sistemlerinde \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131\u011f\u0131n\u0131 hat\u0131rlatt\u0131.<\/p>\n\n\n\n

Genelgenin temel amac\u0131n\u0131n sahte veya yan\u0131lt\u0131c\u0131 belge kullan\u0131m\u0131na y\u00f6nelik inceleme s\u00fcre\u00e7lerini etkinle\u015ftirmek oldu\u011funu vurgulayan U\u00e7ak, \u201cArt\u0131k vergi beyanlar\u0131nda risk analizi sistemiyle \u00f6n uyar\u0131 mekanizmalar\u0131 devreye giriyor. Vergi idaresi, mikro d\u00fczeyde bile i\u015flemleri izleyebilecek kapasiteye ula\u015f\u0131yor. Bu da m\u00fckelleflerin \u00e7ok daha dikkatli olmas\u0131n\u0131 zorunlu k\u0131l\u0131yor\u201d ifadelerini kulland\u0131.<\/p>\n\n\n\n

Yeminli Mali M\u00fc\u015favirlerin Rol\u00fc Art\u0131yor<\/strong><\/p>\n\n\n\n

Yeni d\u00f6nemde YMM\u2019lerin yaln\u0131zca klasik denetim ve tasdik g\u00f6revlerinin \u00f6tesinde, \u201cstratejik dan\u0131\u015fman\u201d konumuna geldi\u011fini belirten U\u00e7ak, \u015fu de\u011ferlendirmelerde bulundu:<\/p>\n\n\n\n

\u201cYeminli Mali M\u00fc\u015favir art\u0131k sadece bir denet\u00e7i de\u011fil; ayn\u0131 zamanda i\u015fletmenin risk analizini yapan, uyar\u0131 ve \u00f6ng\u00f6r\u00fc fonksiyonlar\u0131n\u0131 yerine getiren bir rehberdir. Vergi mevzuat\u0131na uyum, belge d\u00fczeni, sat\u0131n alma-sat\u0131\u015f ili\u015fkileri ve i\u015flem s\u00fcre\u00e7lerinde i\u015fletmelere y\u00f6n g\u00f6sterici olacakt\u0131r.\u201d<\/p>\n\n\n\n

YMM\u2019lerin, m\u00fckellef ile vergi idaresi aras\u0131nda ileti\u015fim ve koordinasyon k\u00f6pr\u00fcs\u00fc g\u00f6revi \u00fcstlenece\u011fini ifade eden U\u00e7ak, \u201cG\u0130B ve VDK\u2019n\u0131n inceleme veya bilgi isteme s\u00fcre\u00e7lerinde m\u00fckellefi zaman\u0131nda bilgilendirecek, olas\u0131 risklere kar\u015f\u0131 koruyucu \u00f6nlemler alacakt\u0131r\u201d dedi.<\/p>\n\n\n\n

M\u00fckelleflere 5 \u00d6nemli Uyar\u0131<\/strong><\/p>\n\n\n\n

U\u00e7ak, m\u00fckelleflerin yeni s\u00fcre\u00e7te dikkat etmesi gereken hususlar\u0131 \u015fu \u015fekilde s\u0131ralad\u0131:<\/p>\n\n\n\n

    \n
  1. Belge d\u00fczeni eksiksiz olmal\u0131, t\u00fcm belgeler (fatura, irsaliye, s\u00f6zle\u015fme vb.) ar\u015fivlenmeli.<\/li>\n\n\n\n
  2. \u0130\u015flem gerek\u00e7eleri yaz\u0131l\u0131 olarak kayda al\u0131nmal\u0131, \u00f6zellikle ola\u011fand\u0131\u015f\u0131 i\u015flemler a\u00e7\u0131klanmal\u0131.<\/li>\n\n\n\n
  3. Mali yap\u0131da de\u011fi\u015fiklik oldu\u011funda, YMM derhal bilgilendirilmeli.<\/li>\n\n\n\n
  4. Y\u00fcksek tutarl\u0131 i\u015flemler planl\u0131 yap\u0131lmal\u0131, zincirleme ili\u015fkiler \u015feffaf olmal\u0131.<\/li>\n\n\n\n
  5. YMM ile i\u015f birli\u011fi ve a\u00e7\u0131k ileti\u015fim her a\u015famada s\u00fcrd\u00fcr\u00fclmeli.<\/li>\n<\/ol>\n\n\n\n

    \u201cArt\u0131k erken denetim d\u00f6nemi ba\u015flad\u0131\u201d<\/strong><\/p>\n\n\n\n

    Ba\u015fkan U\u00e7ak, 7361 say\u0131l\u0131 genelgeyle birlikte denetim s\u00fcre\u00e7lerinin daha erken a\u015famalarda devreye girece\u011fini belirterek, \u201cSahte belge kullan\u0131m\u0131 ve benzeri risklerle kar\u015f\u0131la\u015fmamak i\u00e7in m\u00fckelleflerin YMM\u2019leriyle yak\u0131n \u00e7al\u0131\u015fmas\u0131 zorunluluk haline gelmi\u015ftir\u201d dedi.<\/p>\n\n\n\n

    \u201cYeminli Mali M\u00fc\u015favir art\u0131k sadece tasdik eden de\u011fil, koruyan, y\u00f6nlendiren ve rehberlik eden bir i\u015f orta\u011f\u0131d\u0131r. Bizler, s\u00fcre\u00e7lerin \u015feffaf ve uyumlu y\u00fcr\u00fct\u00fclmesi i\u00e7in her zaman m\u00fckelleflerimizin yan\u0131nday\u0131z\u201d diyen U\u00e7ak, m\u00fckellefleri bilgilendirme ve dan\u0131\u015fmanl\u0131k deste\u011fi almaya davet etti.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Adana Yeminli Mali M\u00fc\u015favirler Odas\u0131 Ba\u015fkan\u0131 Y\u0131lmaz U\u00e7ak, vergi m\u00fckelleflerine \u00f6nemli uyar\u0131larda bulunarak yeni d\u00f6nemdeki d\u00fczenlemelere dikkat \u00e7ekti. Ba\u015fkan U\u00e7ak, 1 Ekim 2025 itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giren genelge kapsam\u0131nda, m\u00fckelleflerin olas\u0131 risklere kar\u015f\u0131 korunabilmesi i\u00e7in mutlaka Yeminli Mali M\u00fc\u015favir (YMM) ile s\u00f6zle\u015fme yapmalar\u0131 gerekti\u011fini belirtti. \u201cYeminli Mali M\u00fc\u015faviriniz, sizinle T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 aras\u0131nda bir […]<\/p>\n","protected":false},"author":2,"featured_media":46880,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,5],"tags":[],"class_list":["post-46879","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-manset","category-mersin"],"views":4,"_links":{"self":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/46879"}],"collection":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=46879"}],"version-history":[{"count":1,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/46879\/revisions"}],"predecessor-version":[{"id":46881,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/46879\/revisions\/46881"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/media\/46880"}],"wp:attachment":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=46879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=46879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=46879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}