{"id":530,"date":"2020-07-17T11:43:11","date_gmt":"2020-07-17T11:43:11","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?page_id=530"},"modified":"2020-07-17T11:51:38","modified_gmt":"2020-07-17T11:51:38","slug":"yys-faliyet-raporu-hazirlama","status":"publish","type":"page","link":"https:\/\/www.ddp.com.tr\/TR\/yys-faliyet-raporu-hazirlama\/","title":{"rendered":"YYS Faliyet Raporu Haz\u0131rlama"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"530\" class=\"elementor elementor-530\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-29bd2f46 elementor-section-stretched elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default elementor-invisible elementor-section elementor-top-section\" data-id=\"29bd2f46\" data-element_type=\"section\" 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class=\"elementor-text-editor elementor-clearfix\"><h3 class=\"entry-title\">YYS Faliyet Raporu Haz\u0131rlama<\/h3><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-999626a elementor-widget elementor-widget-text-editor\" data-id=\"999626a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-533 size-full aligncenter\" src=\"https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2020\/07\/yys-raporu.jpg\" alt=\"\" width=\"874\" height=\"524\" srcset=\"https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2020\/07\/yys-raporu.jpg 874w, https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2020\/07\/yys-raporu-300x180.jpg 300w, https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2020\/07\/yys-raporu-768x460.jpg 768w\" sizes=\"auto, (max-width: 874px) 100vw, 874px\" \/><\/p><p>\u00a0<\/p><h6>G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011fi\u2019nde \u00f6nceden \u201cUsul ve esaslar\u0131 Bakanl\u0131k\u00e7a\u201d belirlenmek \u00fczere ileri bir tarihe ertelenen y\u0131ll\u0131k faaliyet raporuna ili\u015fkin detaylar 25.06.2018 tarihli d\u00fczenleme ile belirlenerek y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/h6><h6>YYS sahibi firmalar sertifika d\u00fczenlendi\u011fi tarihten sonraki her on iki ayl\u0131k d\u00f6nem sonunda sertifika kapsam\u0131ndaki g\u00fcmr\u00fck i\u015flemlerinin usul\u00fcne uygun olarak yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131 inceleyerek usul ve esaslar\u0131 belirlenmi\u015f y\u0131ll\u0131k faaliyet raporunu d\u00fczenlemekle y\u00fck\u00fcml\u00fcd\u00fcrler.<\/h6><h4><span style=\"color: #800000;\">Beyannamelerin \u0130ncelenmesine \u0130li\u015fkin Hususlar<\/span><\/h4><h5><span style=\"color: #800000;\">\u0130nceleme Y\u00f6ntemi Nas\u0131ld\u0131r?<\/span><\/h5><h6>\u2022 Beyannamenin t\u00fcm alanlar\u0131 ve eklenen belgelerin do\u011frulu\u011fu ile birbirleriyle uyumu incelenmektedir.<br \/>\u2022 Tarife, men\u015fe, k\u0131ymet ve miktar a\u00e7\u0131s\u0131ndan ve varsa nihai kullan\u0131m y\u00f6n\u00fcnden beyan\u0131n do\u011fru yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131 ve vergi tahakkuklar\u0131n\u0131n do\u011fru olup olmad\u0131\u011f\u0131 incelenmektedir.<br \/>\u2022 \u0130thalat vergileri ve ticaret politikas\u0131 \u00f6nlemlerinin do\u011fru uygulan\u0131p uygulanmad\u0131\u011f\u0131 incelenmektedir.<br \/>\u2022 Beyannameye eklenmesi zorunlu belgelerden ve izinlerden eksik evrak ve belge bulunup bulunmad\u0131\u011f\u0131 incelenmektedir.<br \/>\u2022 Ekonomik etkili g\u00fcmr\u00fck rejimleri kapsam\u0131ndaki i\u015flemlerinin ilgili oldu\u011fu rejim \u015fartlar\u0131na uygun olarak ger\u00e7ekle\u015ftirilip ger\u00e7ekle\u015ftirilmedi\u011fi incelenmektedir.<br \/>\u2022 \u0130hra\u00e7 edilen e\u015fya i\u00e7in tahsil edilen bedelin ve ithal edilen e\u015fya i\u00e7in \u00f6denen bedelin beyan edilen g\u00fcmr\u00fck k\u0131ymeti ile uyumlu olup olmad\u0131\u011f\u0131 incelenmektedir.<br \/>\u2022 \u0130hra\u00e7\/ithal edilen e\u015fyan\u0131n nitelik, miktar, men\u015fe ve k\u0131ymetinin, ihracat\/ithalat beyannamesi, s\u00f6zle\u015fme, sipari\u015f mektubu, fatura, \u00fcretim kay\u0131tlar\u0131, kalite kontrol sonu\u00e7lar\u0131 gibi belge ve kay\u0131tlarda ayn\u0131 olup olmad\u0131\u011f\u0131 incelenmektedir.<br \/>\u2022 Stok kay\u0131tlar\u0131 ile muhasebe kay\u0131tlar\u0131 beyanname ile kar\u015f\u0131la\u015ft\u0131rmal\u0131 incelenerek g\u00fcmr\u00fck vergisi, KDV, \u00d6TV ile di\u011fer vergi ve fonlar\u0131n do\u011fru beyan edilip edilmedi\u011fi incelenmektedir.<br \/>\u2022 Basitle\u015ftirilmi\u015f usulde ger\u00e7ekle\u015fmi\u015f olan i\u015flemlerde (BS1, BS2, BS3 ve benzeri) ili\u015fkin yararlan\u0131lan kolayl\u0131klar\u0131n \u00f6ng\u00f6r\u00fclen \u015fartlar\u0131n\u0131n (\u00f6rne\u011fin sonradan yap\u0131lan tamamlay\u0131c\u0131 beyanlar\u0131n do\u011frulu\u011fu gibi) yerine getirilip getirilmedi\u011fi kontrol edilmektedir.<br \/>\u2022 G\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerine beyan \/ ibraz edilen belgelerin (A.TR Dola\u015f\u0131m Belgesi, EUR.1 Dola\u015f\u0131m Sertifikas\u0131, Fatura Beyan\u0131 ve Form A Belgesi vb.) ilgili oldu\u011fu g\u00fcmr\u00fck i\u015flemlerine ve ili\u015fkin oldu\u011fu mevzuata uygunlu\u011fu kontrol edilmektedir.<br \/>\u2022 \u0130ncelenecek beyannamelerin se\u00e7imi, sertifika sahibin genel durumunu do\u011fru bir \u015fekilde yans\u0131tacak \u015fekilde yap\u0131lm\u0131\u015ft\u0131r. \u00d6rne\u011fin t\u00fcm \u00fclke gruplar\u0131, t\u00fcm GT\u0130P\u2019ler, t\u00fcm men\u015fe unsurlar\u0131, farkl\u0131 k\u0131ymetteki t\u00fcm beyannamelerden, eklenmesi zorunlu spesifik belgeler i\u00e7eren t\u00fcm beyannameler aras\u0131ndan se\u00e7im yap\u0131lmaktad\u0131r.<\/h6><h5><span style=\"color: #800000;\">Y\u0131ll\u0131k Faaliyet Rapor Kapsam\u0131<\/span><\/h5><h6>Rapordan da g\u00f6r\u00fclece\u011fi \u00fczere, bu Raporun esasen bir \u00e7e\u015fit g\u00fcmr\u00fck sonradan kontrol denetimini \u00f6ng\u00f6rd\u00fc\u011f\u00fc g\u00f6r\u00fclmektedir.<\/h6><h6>Bu \u00e7er\u00e7evede,\u0130ncelemenin esasen ye\u015fil hatta i\u015flem g\u00f6ren ithalat ve ihracat beyannamelerinin en az %20\u2019si se\u00e7ilerek yap\u0131laca\u011f\u0131 (bir \u00fcst limit belirlenmemi\u015ftir)<\/h6><h6>G\u00fcmr\u00fck beyannamelerinin g\u00fcmr\u00fck tarifesi (GT\u0130P\u2019in do\u011fru tespit edilip edilmedi\u011fi), g\u00fcmr\u00fck k\u0131ymeti (g\u00fcmr\u00fck vergilerinde matrah\u0131n do\u011fru hesaplan\u0131p hesaplanmad\u0131\u011f\u0131), g\u00fcmr\u00fck men\u015fei (\u00fcretilen veya sat\u0131lan \u00fcr\u00fcnlerde e\u015fyan\u0131n men\u015feinin do\u011fru tespit edilip edilmedi\u011fi) dahil pek \u00e7ok unsur y\u00f6n\u00fcnden incelenece\u011fi,<\/h6><h6>G\u00fcmr\u00fck rejimlerinin (Dahilde \u0130\u015fleme gibi) do\u011fru uygulan\u0131p uygulanmad\u0131\u011f\u0131n\u0131n incelenece\u011fi,<\/h6><h6>\u0130ncelemede muhasebe ve stok kay\u0131tlar\u0131n\u0131n da incelenerek g\u00fcmr\u00fck beyannameleri ile uygunlu\u011funun incelenece\u011fi,d\u00fczenlenmi\u015ftir.<\/h6><h5><span style=\"color: #800000;\">Rapor D\u00fczenlenme a\u015famas\u0131<\/span><\/h5><h6>Raporun sertifikan\u0131n d\u00fczenlendi\u011fi tarihten sonraki her 12 ayl\u0131k d\u00f6nem sonunda g\u00fcmr\u00fck i\u015flemlerinin usul\u00fcne uygun olarak yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131na ili\u015fkin olarak sertifika sahibince bu d\u00f6nemlerin sonuna tekab\u00fcl eden tarihi izleyen 3. ay\u0131n sonuna kadar Y\u0131ll\u0131k Faaliyet Raporunun d\u00fczenlenmesi veya hizmet al\u0131m\u0131 yoluyla d\u00fczenlettirilmesi gerekmektedir.<\/h6><p>\u00a0<\/p><h4><span style=\"color: #800000;\">Y\u0131ll\u0131k Faaliyet Raporlar\u0131nda Neden DDP G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi Tercih etmelisiniz ?<\/span><\/h4><ul><li><h6>Uzman Kadromuz ile Riskleri tespit ederiz<\/h6><\/li><li><h6>B\u00fcnyemizde bulunan Denetim Elemanlar\u0131 firman\u0131n risk analizleri taraf\u0131m\u0131zdan yap\u0131l\u0131r<\/h6><\/li><li><h6>Sap sisteminden faydalan\u0131larak kendi risk havuzumuzdan \u00f6rnekleme yapar\u0131z<\/h6><\/li><li><h6>\u0130\u015flem Ba\u015flang\u0131c\u0131nda Firmaya \u00f6zel Program haz\u0131rlar\u0131z<\/h6><\/li><li><h6>G\u00fcmr\u00fck M\u00fc\u015favirleri taraf\u0131ndan Haz\u0131rl\u0131k a\u015famas\u0131na ge\u00e7ilir<\/h6><\/li><li><h6>Yerinde inceleme ve Mali kay\u0131tlar ve G\u00fcmr\u00fck Beyannamesi \u00fczerinden incelemeler yap\u0131l\u0131r<\/h6><\/li><li><h6>G\u00fcmr\u00fck M\u00fc\u015favirleri taraf\u0131ndan Raporlama s\u00fcrecine girilir<\/h6><\/li><li><h6>Firman\u0131zla beraber i\u015flem sonucunda de\u011ferlendirme yap\u0131l\u0131p yol haritas\u0131 belirlenir<\/h6><\/li><\/ul><h6>\u00a0<\/h6><h6>\u00a0<\/h6><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18d0ac5 elementor-column elementor-col-33 elementor-inner-column\" data-id=\"18d0ac5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-103534b elementor-column elementor-col-33 elementor-inner-column\" data-id=\"103534b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4abcb50 elementor-nav-menu__align-left 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class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7d2d7e elementor-column elementor-col-100 elementor-top-column\" data-id=\"1a7d2d7e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<section class=\"elementor-element elementor-element-7d388d1d elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-inner-section\" data-id=\"7d388d1d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2736b491 elementor-column elementor-col-33 elementor-inner-column\" data-id=\"2736b491\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e9014af elementor-widget elementor-widget-heading\" data-id=\"5e9014af\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Size Nas\u0131l Yard\u0131mc\u0131 Olabiliriz?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77a094e2 elementor-column elementor-col-33 elementor-inner-column\" data-id=\"77a094e2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3df1ce17 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3df1ce17\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-volume\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c0785d elementor-column elementor-col-33 elementor-inner-column\" data-id=\"7c0785d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f6a4fe4 elementor-widget elementor-widget-heading\" data-id=\"7f6a4fe4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">+90 212 442 4246<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Hizmetlerimiz YYS Faliyet Raporu Haz\u0131rlama \u00a0 G\u00fcmr\u00fck \u0130\u015flemlerinin Kolayla\u015ft\u0131r\u0131lmas\u0131 Y\u00f6netmeli\u011fi\u2019nde \u00f6nceden \u201cUsul ve esaslar\u0131 Bakanl\u0131k\u00e7a\u201d belirlenmek \u00fczere ileri bir tarihe ertelenen y\u0131ll\u0131k faaliyet raporuna ili\u015fkin detaylar 25.06.2018 tarihli d\u00fczenleme ile belirlenerek y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. YYS sahibi firmalar sertifika d\u00fczenlendi\u011fi tarihten sonraki her on iki ayl\u0131k d\u00f6nem sonunda sertifika kapsam\u0131ndaki g\u00fcmr\u00fck i\u015flemlerinin usul\u00fcne uygun olarak yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131n\u0131<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/yys-faliyet-raporu-hazirlama\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-530","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/pages\/530","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=530"}],"version-history":[{"count":3,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/pages\/530\/revisions"}],"predecessor-version":[{"id":534,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/pages\/530\/revisions\/534"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}