{"id":427,"date":"2015-08-04T13:19:24","date_gmt":"2015-08-04T10:19:24","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=427"},"modified":"2015-08-04T13:19:24","modified_gmt":"2015-08-04T10:19:24","slug":"serbest-muhasebeci-mali-musavirler-odalari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/serbest-muhasebeci-mali-musavirler-odalari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik\/","title":{"rendered":"Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"

MADDE 1 \u2013<\/b> 21\/2\/1990 tarihli ve 20440 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finin 3 \u00fcnc\u00fc maddesinde yer alan \u201cGe\u00e7ici Kurul\u201d tan\u0131m\u0131 ile \u201cSerbest Muhasebeci ve Serbest Muhasebeci Mali M\u00fc\u015favir\u201d tan\u0131m\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, \u201cMeslek Mensubu\u201d, \u201cMesleki Faaliyet\u201d ve \u201cRuhsat\u201d tan\u0131mlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

<\/p>\n\n\n\n\n\n
4 A\u011fustos 2015 SALI<\/td>\nResm\u00ee Gazete<\/strong><\/td>\nSay\u0131 : 29435<\/td>\n<\/tr>\n
Y\u00d6NETMEL\u0130K<\/strong><\/td>\n<\/tr>\n
T\u00fcrkiye Serbest Muhasebeci Mali M\u00fc\u015favirler ve Yeminli Mali M\u00fc\u015favirler Odalar\u0131 Birli\u011finden:<\/p>\n

SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RLER ODALARI Y\u00d6NETMEL\u0130\u011e\u0130NDE<\/p>\n

DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/p>\n

MADDE 1 \u2013<\/strong> 21\/2\/1990 tarihli ve 20440 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finin 3 \u00fcnc\u00fc maddesinde yer alan \u201cGe\u00e7ici Kurul\u201d tan\u0131m\u0131 ile \u201cSerbest Muhasebeci ve Serbest Muhasebeci Mali M\u00fc\u015favir\u201d tan\u0131m\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, \u201cMeslek Mensubu\u201d, \u201cMesleki Faaliyet\u201d ve \u201cRuhsat\u201d tan\u0131mlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMeslek Mensubu: Serbest Muhasebeci Mali M\u00fc\u015favirleri,\u201d<\/p>\n

\u201cMesleki Faaliyet: Kanun h\u00fck\u00fcmleri uyar\u0131nca, Serbest Muhasebeci Mali M\u00fc\u015favir unvan\u0131 ile faaliyette bulunmay\u0131,\u201d<\/p>\n

\u201cRuhsat: Serbest Muhasebeci Mali M\u00fc\u015favirlik ruhsat\u0131n\u0131,\u201d<\/p>\n

MADDE 2 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 12 nci maddesinin birinci f\u0131kras\u0131n\u0131n (k) bendinde yer alan \u201cserbest muhasebeci ve\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 3 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 15 inci maddesinin birinci f\u0131kras\u0131n\u0131n ba\u015f\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n

\u201cOdan\u0131n bir y\u0131ll\u0131k tahmini gelir ve gider b\u00fct\u00e7esi; Y\u00f6netim Kurulunca mevzuata uygun olarak Nisan ay\u0131 i\u00e7inde haz\u0131rlan\u0131r ve gerek\u00e7esiyle birlikte Genel Kurula sunulur.\u201d<\/p>\n

MADDE 4 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 16 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinin (2) numaral\u0131 alt bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c2) Nispi Aidat: \u00c7al\u0131\u015fanlar listesine kay\u0131tl\u0131 meslek mensuplar\u0131 ile bu listeye kay\u0131tl\u0131 olmasalar dahi mesleki \u015firketlere ortak olan meslek mensuplar\u0131ndan al\u0131nan aidatt\u0131r. Oda \u00fcyelerinden; bireysel olarak mesleki faaliyette bulunanlar, bir \u00f6nceki y\u0131la ili\u015fkin gelir vergisi beyannamesindeki mesleki kazanc\u0131n\u0131n, \u015firket orta\u011f\u0131 olanlar ise da\u011f\u0131t\u0131ls\u0131n veya da\u011f\u0131t\u0131lmas\u0131n beyan edilen kurum kazanc\u0131ndan pay\u0131na d\u00fc\u015fen tutar\u0131n % 1’ini nispi aidat olarak \u00f6derler. Aidatlar\u0131n \u00f6deme zamanlar\u0131 ile konuya ili\u015fkin di\u011fer usul ve esaslar Birlik taraf\u0131ndan belirlenir.\u201d<\/p>\n

MADDE 5 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 24 \u00fcnc\u00fc maddesinin alt\u0131nc\u0131 f\u0131kras\u0131nda ge\u00e7en \u201cMaliye ve G\u00fcmr\u00fck Bakanl\u0131\u011f\u0131\u2019n\u0131n\u201d ibaresi \u201cMaliye Bakanl\u0131\u011f\u0131\u2019n\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

MADDE 6 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 26\/A maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 7 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 33 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda ge\u00e7en \u201cserbest muhasebeci ve\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 8 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 34 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda ge\u00e7en \u201cSerbest Muhasebecilik ve\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 9 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 35 inci maddesinin birinci f\u0131kras\u0131nda ge\u00e7en \u201cSerbest Muhasebeci,\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

MADDE 10 \u2013<\/strong> Ayn\u0131 Y\u00f6netmeli\u011fin 39 uncu maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cTabela as\u0131lmas\u0131<\/strong><\/p>\n

Madde 39 \u2013 <\/strong>Meslek mensuplar\u0131nca tabela as\u0131lmas\u0131 ihtiyaridir.<\/p>\n

Tabela as\u0131lmas\u0131 halinde;<\/p>\n

    \n
  1. a) Tabelalarda; oda ve Birlik amblemi, meslek unvan\u0131 ile ad ve soyad\u0131, ortakl\u0131k b\u00fcrosu unvan\u0131, \u015firket ise \u015firket unvan\u0131 varsa akademik unvan\u0131, b\u00fcronun adresi, telefon numaras\u0131, internet adresi ile elektronik posta adresi yer alabilir. Tabelada bu Y\u00f6netmelikte belirlenenlerin d\u0131\u015f\u0131nda unvan, deyim, yabanc\u0131 dillerde yaz\u0131lm\u0131\u015f ifadeler ile sair \u015fekiller, i\u015faret, resim, foto\u011fraf ve benzerlerine yer verilemez.<\/li>\n
  2. b) Ayn\u0131 b\u00fcroda birlikte \u00e7al\u0131\u015fma halinde, birlikte \u00e7al\u0131\u015fan meslek mensuplar\u0131n\u0131n ad ve soyadlar\u0131n\u0131n, ortakl\u0131k \u015feklinde \u00e7al\u0131\u015f\u0131lmas\u0131 durumunda ise ortakl\u0131k unvan\u0131n\u0131n tabelada yer almas\u0131 zorunludur.<\/li>\n
  3. c) Tabela, b\u00fcronun bulundu\u011fu binan\u0131n giri\u015f kap\u0131s\u0131n\u0131n yan\u0131na, giri\u015f hol\u00fc veya koridoruna ya da b\u00fcro giri\u015f kap\u0131lar\u0131n\u0131n yan\u0131na as\u0131labilir. Bina cephelerine, b\u00fcro balkonu ve pencerelerine birden fazla tabela as\u0131lamaz, benzeri yaz\u0131lar yaz\u0131lamaz, \u0131\u015f\u0131kl\u0131 tabela kullan\u0131lamaz.<\/li>\n<\/ol>\n

    \u00e7) Tabelalar\u0131n mavi zemin \u00fczerine beyaz yaz\u0131l\u0131 olmas\u0131 ve bunlarda Birlik ad\u0131na tescilli Mm logosunun kullan\u0131lmas\u0131 zorunludur.\u201d<\/p>\n

    MADDE 11 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 41 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

    \u201cMadde 41 \u2013 <\/strong>Meslek mensuplar\u0131, hizmet verdikleri m\u00fc\u015fterilerle d\u00fczenleyecekleri s\u00f6zle\u015fmelerin bilgilerini, Birli\u011fin belirleyece\u011fi usul ve esaslar \u00e7er\u00e7evesinde ba\u011fl\u0131 olduklar\u0131 odalara iletmek zorundad\u0131rlar.\u201d<\/p>\n

    MADDE 12 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 48 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda ge\u00e7en \u201cserbest muhasebeci ve\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

    MADDE 13 \u2013 <\/strong>Ayn\u0131 Y\u00f6netmeli\u011fin 49 uncu maddesinin birinci f\u0131kras\u0131nda ge\u00e7en \u201cDevlet Memurlar\u0131na\u201d ibaresi \u201ckamu g\u00f6revlilerine\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

    MADDE 14 \u2013 <\/strong>Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

    MADDE 15 \u2013 <\/strong>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netim Kurullar\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

    MADDE 1 \u2013 21\/2\/1990 tarihli ve 20440 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Serbest Muhasebeci Mali M\u00fc\u015favirler Odalar\u0131 Y\u00f6netmeli\u011finin 3 \u00fcnc\u00fc maddesinde yer alan \u201cGe\u00e7ici Kurul\u201d tan\u0131m\u0131 ile \u201cSerbest Muhasebeci ve Serbest Muhasebeci Mali M\u00fc\u015favir\u201d tan\u0131m\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, \u201cMeslek Mensubu\u201d, \u201cMesleki Faaliyet\u201d ve \u201cRuhsat\u201d tan\u0131mlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n","protected":false},"author":1,"featured_media":143,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1,5],"tags":[],"class_list":["post-427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","category-muhasebe"],"views":827,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=427"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/427\/revisions"}],"predecessor-version":[{"id":428,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/427\/revisions\/428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/143"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}