{"id":38882,"date":"2021-12-20T10:51:50","date_gmt":"2021-12-20T10:51:50","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38882"},"modified":"2021-12-20T10:54:22","modified_gmt":"2021-12-20T10:54:22","slug":"gumruk_beyannamesi_mali_sorumlunun_yanlis_beyan_edilmesi","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/gumruk_beyannamesi_mali_sorumlunun_yanlis_beyan_edilmesi\/","title":{"rendered":"Mali sorumlunun g\u00fcmr\u00fck beyannamelerine do\u011fru beyan edilmemesiyle alakal\u0131 G\u00fcmr\u00fck Gen.M\u00fcd&#8217;n\u00fcn Yaz\u0131s\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38882\" class=\"elementor elementor-38882\" 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-2184f441 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"2184f441\" 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-71325a0e elementor-column elementor-col-100 elementor-top-column\" data-id=\"71325a0e\" 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-ebddc17 elementor-widget elementor-widget-heading\" data-id=\"ebddc17\" 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\">Mali sorumlunun g\u00fcmr\u00fck beyannamelerine do\u011fru beyan edilmemesiyle alakal\u0131 G\u00fcmr\u00fck Gen.M\u00fcd'n\u00fcn Yaz\u0131s\u0131<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fbadbc3 elementor-widget elementor-widget-text-editor\" data-id=\"4fbadbc3\" 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\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" xmlns:m=\"http:\/\/schemas.microsoft.com\/office\/2004\/12\/omml\" xmlns=\"http:\/\/www.w3.org\/TR\/REC-html40\"><head><meta http-equiv=Content-Type content=\"text\/html; charset=iso-8859-9\"><meta name=Generator content=\"Microsoft Word 14 (filtered medium)\"><style><!--\n\/* Font Definitions *\/\n@font-face\n\t{font-family:Helvetica;\n\tpanose-1:2 11 6 4 2 2 2 2 2 4;}\n@font-face\n\t{font-family:\"Cambria Math\";\n\tpanose-1:2 4 5 3 5 4 6 3 2 4;}\n@font-face\n\t{font-family:Calibri;\n\tpanose-1:2 15 5 2 2 2 4 3 2 4;}\n@font-face\n\t{font-family:Tahoma;\n\tpanose-1:2 11 6 4 3 5 4 4 2 4;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\na:link, span.MsoHyperlink\n\t{mso-style-priority:99;\n\tcolor:blue;\n\ttext-decoration:underline;}\na:visited, span.MsoHyperlinkFollowed\n\t{mso-style-priority:99;\n\tcolor:purple;\n\ttext-decoration:underline;}\np.MsoAcetate, li.MsoAcetate, div.MsoAcetate\n\t{mso-style-priority:99;\n\tmso-style-link:\"Balon Metni Char\";\n\tmargin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:8.0pt;\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nspan.BalonMetniChar\n\t{mso-style-name:\"Balon Metni Char\";\n\tmso-style-priority:99;\n\tmso-style-link:\"Balon Metni\";\n\tfont-family:\"Tahoma\",\"sans-serif\";}\nspan.E-postaStili19\n\t{mso-style-type:personal;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:windowtext;}\nspan.E-postaStili20\n\t{mso-style-type:personal-reply;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:#1F497D;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-size:10.0pt;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='color:black'>G\u00fcmr\u00fck Beyannamelerinde &quot; G\u00fcmr\u00fck #Beyannamelerinde Mali Sorumlu&quot; ba\u015fl\u0131\u011f\u0131 alt\u0131nda YMM ve SMMM&#8217;lerin ad\u0131, soyad\u0131 ve vergi numaralar\u0131n\u0131n yaz\u0131lmas\u0131 gereklili\u011fi ile ilgili olarak yap\u0131lan bilgi edinme taleplerine verilecek cevaplara dayanak te\u015fkil etmesiyle ilgili g\u00f6r\u00fc\u015f talebimize, G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden al\u0131nan cevab\u0131 yaz\u0131da &nbsp;1 Ocak 996 tarihinden itibaren T\u00fcrkiye ile Avrupa Birli\u011fi aras\u0131nda tesis edilen g\u00fcmr\u00fck birli\u011fi kapsam\u0131nda t\u00fcm g\u00fcmr\u00fck beyanlar\u0131 i\u00e7in tek bir beyan format\u0131n\u0131n kullan\u0131ld\u0131\u011f\u0131, ? Mali sorumlu ki\u015fisine ait bilgilerin beyan edilmesinin &quot;Tek \u0130dari Belge&quot; uygulamas\u0131n\u0131n gere\u011fi oldu\u011fu, ? Beyannamenin 9 no.lu kutusunda YMM veya SMMM&#8217;nin ad\u0131, soyad\u0131 ve vergi numaras\u0131n\u0131n yaz\u0131lmas\u0131n\u0131n zorunlu oldu\u011fu, ? 9 no.lu kutunun eksik ya da hatal\u0131 doldurulmas\u0131 kabahat fiili olarak nitelendirildi\u011finden bu kabahat kar\u015f\u0131l\u0131\u011f\u0131nda,<b><u> beyan sahibi ve\/veya temsilcisine G\u00fcmr\u00fck Kanunu&#8217;nun 241 inci maddesine g\u00f6re ceza uygulanmas\u0131 gerekti\u011fi<\/u><\/b>, &nbsp;4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu&#8217;nun dolayl\u0131 temsil h\u00fck\u00fcmleri \u00e7er\u00e7evesinde temsil g\u00f6revi bulunmayan YMM veya SMMM&#8217;lerin eksik ya da hatal\u0131 beyan nedeniyle G\u00fcmr\u00fck Kanunu&#8217;na g\u00f6re cezai sorumlulu\u011funun bulunmad\u0131\u011f\u0131 belirtilmi\u015ftir<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black'>\u0130lgili yaz\u0131y\u0131 g\u00f6r\u00fcnt\u00fclemek i\u00e7in <a href=\"https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2021\/12\/mali_sorumlu.pdf\"><span style='color:black;text-decoration:none'>t\u0131klay\u0131n\u0131z<\/span><\/a> <\/span><span style='font-size:9.0pt;color:#7F7F7F;mso-style-textfill-fill-color:#7F7F7F;mso-style-textfill-fill-alpha:100.0%'>(alternatif link: https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2021\/12\/mali_sorumlu.pdf)<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:#374758'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><b><span style='font-size:9.0pt;color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><\/div><\/body><\/html><\/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\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>Mali sorumlunun g\u00fcmr\u00fck beyannamelerine do\u011fru beyan edilmemesiyle alakal\u0131 G\u00fcmr\u00fck Gen.M\u00fcd&#8217;n\u00fcn Yaz\u0131s\u0131 G\u00fcmr\u00fck Beyannamelerinde &quot; G\u00fcmr\u00fck #Beyannamelerinde Mali Sorumlu&quot; ba\u015fl\u0131\u011f\u0131 alt\u0131nda YMM ve SMMM&#8217;lerin ad\u0131, soyad\u0131 ve vergi numaralar\u0131n\u0131n yaz\u0131lmas\u0131 gereklili\u011fi ile ilgili olarak yap\u0131lan bilgi edinme taleplerine verilecek cevaplara dayanak te\u015fkil etmesiyle ilgili g\u00f6r\u00fc\u015f talebimize, G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden al\u0131nan cevab\u0131 yaz\u0131da &nbsp;1 Ocak 996 tarihinden<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/gumruk_beyannamesi_mali_sorumlunun_yanlis_beyan_edilmesi\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":38782,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38882","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"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=38882"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38882\/revisions"}],"predecessor-version":[{"id":38884,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38882\/revisions\/38884"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/38782"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}