Adana Yeminli Mali M\u00fc\u015favirler Odas\u0131 Ba\u015fkan\u0131 Y\u0131lmaz U\u00e7ak, Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi\u2019nin 228. maddesi kapsam\u0131nda y\u00fcr\u00fct\u00fclen yeni denetim sistemini de\u011ferlendirdi.<\/p>\n\n\n\n
Y\u0131lmaz U\u00e7ak, s\u00f6z konusu maddeye dayanarak m\u00fckellefler \u00fczerinde risk analizi yapmak, bilgi ve belge toplamak g\u00f6rev ve yetkisinin Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131\u2019na verildi\u011fini hat\u0131rlatarak \u015funlar\u0131 s\u00f6yledi:<\/p>\n\n\n\n
\u201cBu yetki \u00e7er\u00e7evesinde sistem, m\u00fckelleflerin t\u00fcm mal ve hizmet i\u015flemlerini anl\u0131k olarak tar\u0131yor. \u00c7ok say\u0131da kriter ve veri kayna\u011f\u0131ndan al\u0131nan bilgiler \u00fczerinden risk puanlar\u0131 hesaplan\u0131yor ve gerekti\u011finde bu firmalar denetim s\u00fcrecine dahil edilebiliyor.\u201d<\/p>\n\n\n\n
U\u00e7ak ayr\u0131ca, son d\u00f6nemde sistemin \u00f6zellikle iade faturalar\u0131, kay\u0131t d\u00fczeltmeleri ve beyanname de\u011fi\u015fikliklerini de kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak analiz etti\u011fini belirtti:<\/p>\n\n\n\n
\u201cVergi idaresi, m\u00fckelleflerin ger\u00e7ekle\u015ftirdi\u011fi i\u015flemleri verilerle e\u015fle\u015ftirerek uyumsuzluklar\u0131 k\u0131sa s\u00fcrede tespit edebiliyor. Bu noktada hem \u015feffafl\u0131k hem de vergiye uyum a\u00e7\u0131s\u0131ndan \u00f6nemli bir d\u00f6neme\u00e7teyiz.\u201d<\/p>\n\n\n\n
Y\u0131lmaz U\u00e7ak, vergi mevzuat\u0131ndaki dijital d\u00f6n\u00fc\u015f\u00fcm, risk temelli denetim modeli ve m\u00fckelleflerin dikkat etmesi gereken hususlar\u0131 da ele ald\u0131.<\/p>\n\n\n\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
Adana Yeminli Mali M\u00fc\u015favirler Odas\u0131 Ba\u015fkan\u0131 Y\u0131lmaz U\u00e7ak, Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi\u2019nin 228. maddesi kapsam\u0131nda y\u00fcr\u00fct\u00fclen yeni denetim sistemini de\u011ferlendirdi. Y\u0131lmaz U\u00e7ak, s\u00f6z konusu maddeye dayanarak m\u00fckellefler \u00fczerinde risk analizi yapmak, bilgi ve belge toplamak g\u00f6rev ve yetkisinin Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131\u2019na verildi\u011fini hat\u0131rlatarak \u015funlar\u0131 s\u00f6yledi: \u201cBu yetki \u00e7er\u00e7evesinde sistem, m\u00fckelleflerin t\u00fcm mal ve hizmet i\u015flemlerini anl\u0131k […]<\/p>\n","protected":false},"author":2,"featured_media":47884,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-47883","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-manset"],"views":6,"_links":{"self":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/47883"}],"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=47883"}],"version-history":[{"count":1,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/47883\/revisions"}],"predecessor-version":[{"id":47885,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/posts\/47883\/revisions\/47885"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=\/wp\/v2\/media\/47884"}],"wp:attachment":[{"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=47883"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=47883"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mersinkadingazetesi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=47883"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}