{"id":1306,"date":"2024-12-05T20:54:14","date_gmt":"2024-12-05T20:54:14","guid":{"rendered":"https:\/\/mnsymm.com.tr\/?page_id=1306"},"modified":"2024-12-06T13:24:16","modified_gmt":"2024-12-06T13:24:16","slug":"tasdik-ve-raporlama-hizmetleri","status":"publish","type":"page","link":"https:\/\/mnsymm.com.tr\/?page_id=1306","title":{"rendered":"Tasdik ve Raporlama Hizmetleri"},"content":{"rendered":"\t\t
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Tasdik ve Raporlama Hizmetleri<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Tasdik, denetim ilke ve standartlar\u0131na g\u00f6re uygunluk y\u00f6n\u00fcnden yap\u0131lan inceleme sonu\u00e7lar\u0131na dayan\u0131larak tasdik kapsam\u0131na giren konular\u0131n ve belgelerin ger\u00e7e\u011fi yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131n rapora ba\u011flanmas\u0131d\u0131r.<\/span><\/h2><\/div><\/div>

Firmam\u0131zca sunulan Tasdik ve Raporlama Hizmetleri a\u015fa\u011f\u0131dad\u0131r:<\/p><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tKurumlar Vergisi \u0130stisna Kapsam\u0131ndaki \u0130\u015flemler<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
\u00a0<\/div>

5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nda yer alan ve belirli bir tutar\u0131n (Serbest Muhasebecilik, Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Genel Tebli\u011fleri ile belirlenen hadler) \u00fczerinde bulunan istisna kapsam\u0131ndaki i\u015flemlerin ilgili mevzuat h\u00fck\u00fcmlerine uygunlu\u011funa ili\u015fkin Kurumlar Vergisi \u0130stisna ve \u0130ndirim Tasdik Raporu d\u00fczenlenmesi.<\/p><\/div><\/div><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\u00d6zel Ama\u00e7l\u0131 Raporlamalar<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
  • Yat\u0131r\u0131m \u0130ndirimi,<\/li>
  • D\u00f6viz Kazand\u0131r\u0131c\u0131 \u0130\u015flemlerde Vergi \u0130stisnas\u0131,<\/li>
  • Yeniden De\u011ferleme,<\/li>
  • Stok De\u011ferlemesi,<\/li>
  • E\u011fitim, Spor ve Sa\u011fl\u0131k Yat\u0131r\u0131mlar\u0131ndan Elde Edilen Kazan\u00e7 \u0130stisnas\u0131,<\/li>
  • Dernek, Tesis, Vak\u0131f ve Kooperatiflere Muafiyet Tan\u0131nmas\u0131,<\/li>
  • Di\u011fer Te\u015fvik, \u0130ndirim, \u0130stisna ve Muafiyetlerle \u0130lgili \u0130\u015flemler.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
    \n\t\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t5411 say\u0131l\u0131 Bankalar Kanunu Gere\u011fince Yeminli Mali M\u00fc\u015favirlere Verilen \u0130\u015fler<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

    Bankalardan kredi talebinde istenen Hesap Durumu Belgesi, Bilan\u00e7o ve Gelir Tablosu Tasdik Raporu.<\/p>

    Bankalarca a\u00e7\u0131lacak krediler ve verecekleri kefalet ya da teminatlar i\u00e7in BDDK\u2019ca belirlenecek limitlerin \u00fczerinde olanlar i\u00e7in Hesap Durumu Belgesi, Bilan\u00e7o ve Gelir Tablosu\u2019nun denetlenmesi, Bankalarda sermayenin %10\u2019dan fazlas\u0131na sahip olan ortaklar\u0131n mal varl\u0131klar\u0131n\u0131n tasdiki.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tTam Tasdik (Y\u0131ll\u0131k Gelir ve Kurumlar Vergisi)<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

    Kanuni defter ve belgelerin, ilgili mali tablolar\u0131n vergi mevzuat\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde denetimi, denetim esnas\u0131nda tespit edilen hatalar\u0131n d\u00fczeltilmesi, eksikliklerin giderilmesi, ge\u00e7ici vergi beyannamelerinin mevzuata uygunluk kontrol\u00fc, kurumlar vergisi beyannamesinin mevzuata uygunluk kontrol\u00fc yap\u0131larak tasdik edilmesi, Tam Tasdik Raporu`nun d\u00fczenlenmesi, yap\u0131lan ara denetimlerle y\u00f6netime rapor sunulmas\u0131 hizmetlerini kapsamaktad\u0131r.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\u0130ade \u0130\u015flemleri Kapsam\u0131nda Tasdik ve Raporlama<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

    Katma De\u011fer Vergisi (KDV)<\/strong><\/p>

    KDV\u2019den istisna olan teslim ve hizmetlere ili\u015fkin indirim yoluyla telafi edilemeyen tutarlar\u0131n vergi dairelerince iadesinin sa\u011flanmas\u0131na y\u00f6nelik hesaplar\u0131n denetimi ve KDV \u0130ade Tasdik Raporlar\u0131n\u0131n d\u00fczenlenmesi i\u015flemlerini ifade etmektedir.<\/p>

    KDV\u2019de iade hakk\u0131 do\u011furan i\u015flemler \u015funlard\u0131r:<\/p>

    • Mal ve Hizmet \u0130hracat\u0131,<\/li>
    • Ara\u00e7lar, Petrol Aramalar\u0131 ve Te\u015fvik Belgeli Yat\u0131r\u0131mlarda \u0130stisna,<\/li>
    • Ta\u015f\u0131mac\u0131l\u0131k \u0130stisnas\u0131,<\/li>
    • Diplomatik \u0130stisnalar,<\/li>
    • \u00d6z\u00fcrl\u00fclerin E\u011fitimleri, Meslekleri, G\u00fcnl\u00fck Ya\u015famlar\u0131 \u0130\u00e7in \u00d6zel Olarak \u00dcretilmi\u015f Her T\u00fcrl\u00fc Ara\u00e7-Gere\u00e7 ve \u00d6zel Bilgisayar Programlar\u0131n\u0131n Teslimine \u0130li\u015fkin \u0130stisna,<\/li>
    • Uluslararas\u0131 Anla\u015fma H\u00fck\u00fcmlerine G\u00f6re Uygulanan \u0130stisnalar,<\/li>
    • \u0130ndirimli Vergi Oran\u0131na Tabi Teslim ve Hizmetler,<\/li>
    • Vergi Sorumlulu\u011fu Kapsam\u0131nda Tevkifat Uygulamas\u0131ndan Do\u011fan \u0130\u015flemler.<\/li>
    • D\u00e2hilde \u0130\u015fleme Rejimi Kapsam\u0131nda Sat\u0131\u015flara \u0130li\u015fkin Tecil-Terkin ve \u0130ade Uygulamas\u0131.<\/li><\/ul>

      \u00d6zel T\u00fcketim Vergisi (\u00d6TV) ile \u0130lgili Tasdik Raporlar\u0131<\/strong><\/p>

      4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu kapsam\u0131nda; tecil-terkin ve iade tutarlar\u0131n\u0131n kontrol\u00fc, al\u0131\u015f faturalar\u0131 ve (I) Say\u0131l\u0131 listenin (B) cetvelindeki Mallara Ait \u00d6zel T\u00fcketim Vergisinin Tecil Edilmesine \u0130li\u015fkin Talep ve Taahh\u00fctnamelerin do\u011frulu\u011funun kontrol\u00fc, sat\u0131\u015f i\u015flemlerinin \u00d6TV kanunu kar\u015f\u0131s\u0131ndaki yasal durumunun tespiti ve \u00d6TV beyannamelerinin kontrol edilmesi, \u00d6zel T\u00fcketim Vergisi \u0130adesi ve\/veya \u00dcretim Tasdik Raporu, \u00d6zel T\u00fcketim Vergisi S\u0131f\u0131rlanm\u0131\u015f Deniz Yak\u0131t\u0131 Tespit Raporu, Biyoetanol \u00dcretim Tasdik Raporu, Harmanlay\u0131c\u0131lara Ait Biyoetanollu Benzin Faaliyet Tasdik Raporu, \u0130hra\u00e7 Mal\u0131 Ta\u015f\u0131yan Ara\u00e7lara Motorin Teslimlerinde \u00d6.T.V. \u0130stisnas\u0131 Tasdik Raporunun d\u00fczenlenmesi hizmetlerini kapsar.<\/p>

      \u00d6zel \u0130leti\u015fim Vergisi (\u00d6\u0130V) \u0130adesi<\/strong><\/p>

      3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nun (KDVK) 32\u2019nci maddesinde say\u0131lan tam istisna kapsam\u0131ndaki i\u015flemlere ait y\u00fcklenilen \u00d6\u0130V indirim konusu yap\u0131l\u0131r. \u0130ndirilemeyen \u00d6\u0130V k\u0131sm\u0131 m\u00fckellefin talebi \u00fczerine nakden veya mahsuben kendi vergi bor\u00e7lar\u0131na mahsuben iade edilir. S\u00f6z konusu iade i\u015flemlerine ili\u015fkin olarak tasdik hizmeti sunulmaktad\u0131r.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

      \n\t\t\t\t\t
      \n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tTransfer Fiyatland\u0131rmas\u0131 (Transfer Pricing) Raporlamalar\u0131<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

      Transfer fiyatland\u0131rmas\u0131 raporlamalar\u0131 kapsam\u0131nda sunulan hizmetler;<\/p>

      • Y\u0131ll\u0131k transfer fiyatland\u0131rmas\u0131 raporlar\u0131n\u0131n haz\u0131rlanmas\u0131,<\/li>
      • Grup \u015firketlerinin (ili\u015fkili firmalar\u0131n) kendi aralar\u0131ndaki i\u015flemlerini transfer fiyatland\u0131rmas\u0131 a\u00e7\u0131s\u0131ndan de\u011ferlendiren\u00a0Ana Raporun (Master File\u2019\u0131n)\u00a0haz\u0131rlanmas\u0131,<\/li>
      • \u015eirketlerin mevcut uygulamalar\u0131n\u0131n ve s\u00f6zle\u015fmelerinin transfer fiyatland\u0131rmas\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde de\u011ferlendirilerek \u015firket y\u00f6netimine g\u00f6r\u00fc\u015f bildirilmesi,<\/li>
      • Yeniden yap\u0131land\u0131rma ve yeni kurulu\u015f faaliyetleri kapsam\u0131nda transfer fiyatland\u0131rmas\u0131 h\u00fck\u00fcmlerine uygun yap\u0131n\u0131n kurulmas\u0131,<\/li>
      • Maliye Bakanl\u0131\u011f\u0131\u2019yla, uygulanacak transfer fiyatland\u0131rmas\u0131 y\u00f6ntemi konusunda pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131 (advance pricing agreement-APA) yapmay\u0131 talep eden m\u00fckelleflere, anla\u015fma s\u00fcrecinin y\u00f6netilmesi hizmetleri verilmesi,<\/li>
      • Kurumlar vergisi beyannamesinin ekinde yer alan\u00a0\u201cTransfer Fiyatland\u0131rmas\u0131, Kontrol Edilen Yabanc\u0131 Kurum ve \u00d6rt\u00fcl\u00fc Sermayeye \u0130li\u015fkin Form\u201dun doldurulmas\u0131na ili\u015fkin destek hizmetleri,<\/li>
      • Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lacak transfer fiyatland\u0131rmas\u0131 incelemelerine ili\u015fkin dan\u0131\u015fmanl\u0131k hizmetleri.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
        \n\t\t\t\t\t
        \n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tBilim Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u2019nca Yeminli Mali M\u00fc\u015favirlere Verilen \u0130\u015fler<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
        • Sermayenin \u00f6dendi\u011finin tespiti raporu,<\/li>
        • Ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131n\u0131n sermayeye eklenmesine ait tasdik raporu,<\/li>
        • Ola\u011fan\u00fcst\u00fc yedek ak\u00e7elerin sermayeye eklenmesine ait tasdik raporu,<\/li>
        • Cari y\u0131l k\u00e2r\u0131n\u0131n sermayeye eklenmesine ait tasdik raporu,<\/li>
        • Sermaye Piyasas\u0131 Kurulu taraf\u0131ndan istenen sermaye art\u0131r\u0131m i\u015flemlerinin tamamland\u0131\u011f\u0131n\u0131n ve mevcut sermayenin \u00f6dendi\u011finin tespiti raporu,<\/li>
        • Hazine taraf\u0131ndan istenen yabanc\u0131 sermayeli \u015firketlerde yabanc\u0131 ortak alaca\u011f\u0131n\u0131n sermayeye kaydedilmesinde bu alaca\u011f\u0131n varl\u0131\u011f\u0131n\u0131n ve d\u00f6viz olarak T\u00fcrkiye\u2019ye getirildi\u011finin tespiti raporu.<\/li>
        • Kooperatif, Birlik ve Merkez Birlikleri\u2019nin y\u0131ll\u0131k mali tablo ve raporlar\u0131 ve gerekti\u011finde t\u00fcm i\u015flem ve varl\u0131klar\u0131n\u0131n denetimi.<\/li>
        • Yurt i\u00e7i fuar d\u00fczenleyen firmalar\u0131n \u00f6denmi\u015f sermayelerinin tespiti raporu.<\/li>
        • Kampanyal\u0131 sat\u0131\u015f, izin belgesi al\u0131nmas\u0131 ve yenilenmesinde bilan\u00e7o tasdiki.<\/li>
        • Nev\u2019i de\u011fi\u015ftirmek suretiyle limited \u015firket kurulu\u015funda \u00f6z sermaye tespit raporu.<\/li>
        • KOSGEB\u2019in bilgisayar yaz\u0131l\u0131m\u0131 ve e-ticarete y\u00f6nlendirme deste\u011finden faydalanmak i\u00e7in ibraz\u0131 gereken fatura suretinin onaylanmas\u0131.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t
          \n\t\t\t\t\t
          \n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tHazine M\u00fcste\u015farl\u0131\u011f\u0131nca Yeminli Mali M\u00fc\u015favirlere Verilen \u0130\u015fler<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

          Ba\u015fbakanl\u0131k Hazine M\u00fcste\u015farl\u0131\u011f\u0131 Merkezi Finans ve \u0130hale Birimi taraf\u0131ndan y\u00f6netilen; Yerel Y\u00f6netimler, KOB\u0130\u2019ler ve Sivil Toplum Kurulu\u015flar\u0131\u2019n\u0131n hibe s\u00f6zle\u015fmeleri ve program\u0131n\u0131n kurallar\u0131 gere\u011fi, hibe almaya hak kazanan ba\u015fvuru sahiplerinin ba\u015fvurular\u0131n\u0131n kabul\u00fcnden sonra yapt\u0131klar\u0131 harcamalara ili\u015fkin Denetleme Raporu haz\u0131rlanmas\u0131.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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          \n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tT\u00dcB\u0130TAK Taraf\u0131ndan Yeminli Mali M\u00fc\u015favirlere Verilen \u0130\u015fler<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t
          • T\u00dcB\u0130TAK taraf\u0131ndan Ar-Ge Projesi onaylanan firmalara yap\u0131lan yard\u0131ma ili\u015fkin tasdik raporu d\u00fczenlenmesi.<\/li>
          • Proje ba\u015fvurusu yapacak firmalar i\u00e7in ba\u015fvuru kriterleri de\u011ferlendirme ve tasdik raporu d\u00fczenlenmesi.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

            Tasdik ve Raporlama Hizmetleri Tasdik, denetim ilke ve standartlar\u0131na g\u00f6re uygunluk y\u00f6n\u00fcnden yap\u0131lan inceleme sonu\u00e7lar\u0131na dayan\u0131larak tasdik kapsam\u0131na giren konular\u0131n ve belgelerin ger\u00e7e\u011fi yans\u0131t\u0131p yans\u0131tmad\u0131\u011f\u0131n\u0131n rapora ba\u011flanmas\u0131d\u0131r. Firmam\u0131zca sunulan Tasdik ve Raporlama Hizmetleri a\u015fa\u011f\u0131dad\u0131r: Kurumlar Vergisi \u0130stisna Kapsam\u0131ndaki \u0130\u015flemler \u00a0 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nda yer alan ve belirli bir tutar\u0131n (Serbest Muhasebecilik, Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Genel Tebli\u011fleri ile belirlenen hadler) \u00fczerinde bulunan istisna kapsam\u0131ndaki i\u015flemlerin ilgili mevzuat h\u00fck\u00fcmlerine uygunlu\u011funa ili\u015fkin Kurumlar Vergisi \u0130stisna ve \u0130ndirim Tasdik Raporu d\u00fczenlenmesi. \u00d6zel Ama\u00e7l\u0131 Raporlamalar Yat\u0131r\u0131m \u0130ndirimi, D\u00f6viz Kazand\u0131r\u0131c\u0131 \u0130\u015flemlerde Vergi \u0130stisnas\u0131, Yeniden De\u011ferleme, Stok De\u011ferlemesi, E\u011fitim, Spor ve Sa\u011fl\u0131k Yat\u0131r\u0131mlar\u0131ndan Elde Edilen Kazan\u00e7 \u0130stisnas\u0131, Dernek, Tesis, Vak\u0131f ve Kooperatiflere Muafiyet Tan\u0131nmas\u0131, Di\u011fer Te\u015fvik, \u0130ndirim, \u0130stisna ve Muafiyetlerle \u0130lgili \u0130\u015flemler. 5411 say\u0131l\u0131 Bankalar Kanunu Gere\u011fince Yeminli Mali M\u00fc\u015favirlere Verilen \u0130\u015fler Bankalardan kredi talebinde istenen Hesap Durumu Belgesi, Bilan\u00e7o ve Gelir Tablosu Tasdik Raporu. Bankalarca a\u00e7\u0131lacak krediler ve verecekleri kefalet ya da teminatlar i\u00e7in BDDK\u2019ca belirlenecek limitlerin \u00fczerinde olanlar i\u00e7in Hesap Durumu Belgesi, Bilan\u00e7o ve Gelir Tablosu\u2019nun denetlenmesi, Bankalarda sermayenin %10\u2019dan fazlas\u0131na sahip olan ortaklar\u0131n mal varl\u0131klar\u0131n\u0131n tasdiki. Tam Tasdik (Y\u0131ll\u0131k Gelir ve Kurumlar Vergisi) Kanuni defter ve belgelerin, ilgili mali tablolar\u0131n vergi mevzuat\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde denetimi, denetim esnas\u0131nda tespit edilen hatalar\u0131n d\u00fczeltilmesi, eksikliklerin giderilmesi, ge\u00e7ici vergi beyannamelerinin mevzuata uygunluk kontrol\u00fc, kurumlar vergisi beyannamesinin mevzuata uygunluk kontrol\u00fc yap\u0131larak tasdik edilmesi, Tam Tasdik Raporu`nun d\u00fczenlenmesi, yap\u0131lan ara denetimlerle y\u00f6netime rapor sunulmas\u0131 hizmetlerini kapsamaktad\u0131r. \u0130ade \u0130\u015flemleri Kapsam\u0131nda Tasdik ve Raporlama Katma De\u011fer Vergisi (KDV) KDV\u2019den istisna olan teslim ve hizmetlere ili\u015fkin indirim yoluyla telafi edilemeyen tutarlar\u0131n vergi dairelerince iadesinin sa\u011flanmas\u0131na y\u00f6nelik hesaplar\u0131n denetimi ve KDV \u0130ade Tasdik Raporlar\u0131n\u0131n d\u00fczenlenmesi i\u015flemlerini ifade etmektedir. KDV\u2019de iade hakk\u0131 do\u011furan i\u015flemler \u015funlard\u0131r: Mal ve Hizmet \u0130hracat\u0131, Ara\u00e7lar, Petrol Aramalar\u0131 ve Te\u015fvik Belgeli Yat\u0131r\u0131mlarda \u0130stisna, Ta\u015f\u0131mac\u0131l\u0131k \u0130stisnas\u0131, Diplomatik \u0130stisnalar, \u00d6z\u00fcrl\u00fclerin E\u011fitimleri, Meslekleri, G\u00fcnl\u00fck Ya\u015famlar\u0131 \u0130\u00e7in \u00d6zel Olarak \u00dcretilmi\u015f Her T\u00fcrl\u00fc Ara\u00e7-Gere\u00e7 ve \u00d6zel Bilgisayar Programlar\u0131n\u0131n Teslimine \u0130li\u015fkin \u0130stisna, Uluslararas\u0131 Anla\u015fma H\u00fck\u00fcmlerine G\u00f6re Uygulanan \u0130stisnalar, \u0130ndirimli Vergi Oran\u0131na Tabi Teslim ve Hizmetler, Vergi Sorumlulu\u011fu Kapsam\u0131nda Tevkifat Uygulamas\u0131ndan Do\u011fan \u0130\u015flemler. D\u00e2hilde \u0130\u015fleme Rejimi Kapsam\u0131nda Sat\u0131\u015flara \u0130li\u015fkin Tecil-Terkin ve \u0130ade Uygulamas\u0131. \u00d6zel T\u00fcketim Vergisi (\u00d6TV) ile \u0130lgili Tasdik Raporlar\u0131 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu kapsam\u0131nda; tecil-terkin ve iade tutarlar\u0131n\u0131n kontrol\u00fc, al\u0131\u015f faturalar\u0131 ve (I) Say\u0131l\u0131 listenin (B) cetvelindeki Mallara Ait \u00d6zel T\u00fcketim Vergisinin Tecil Edilmesine \u0130li\u015fkin Talep ve Taahh\u00fctnamelerin do\u011frulu\u011funun kontrol\u00fc, sat\u0131\u015f i\u015flemlerinin \u00d6TV kanunu kar\u015f\u0131s\u0131ndaki yasal durumunun tespiti ve \u00d6TV beyannamelerinin kontrol edilmesi, \u00d6zel T\u00fcketim Vergisi \u0130adesi ve\/veya \u00dcretim Tasdik Raporu, \u00d6zel T\u00fcketim Vergisi S\u0131f\u0131rlanm\u0131\u015f Deniz Yak\u0131t\u0131 Tespit Raporu, Biyoetanol \u00dcretim Tasdik Raporu, Harmanlay\u0131c\u0131lara Ait Biyoetanollu Benzin Faaliyet Tasdik Raporu, \u0130hra\u00e7 Mal\u0131 Ta\u015f\u0131yan Ara\u00e7lara Motorin Teslimlerinde \u00d6.T.V. \u0130stisnas\u0131 Tasdik Raporunun d\u00fczenlenmesi hizmetlerini kapsar. \u00d6zel \u0130leti\u015fim Vergisi (\u00d6\u0130V) \u0130adesi 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu\u2019nun (KDVK) 32\u2019nci maddesinde say\u0131lan tam istisna kapsam\u0131ndaki i\u015flemlere ait y\u00fcklenilen \u00d6\u0130V indirim konusu yap\u0131l\u0131r. \u0130ndirilemeyen \u00d6\u0130V k\u0131sm\u0131 m\u00fckellefin talebi \u00fczerine nakden veya mahsuben kendi vergi bor\u00e7lar\u0131na mahsuben iade edilir. S\u00f6z konusu iade i\u015flemlerine ili\u015fkin olarak tasdik hizmeti sunulmaktad\u0131r. Transfer Fiyatland\u0131rmas\u0131 (Transfer Pricing) Raporlamalar\u0131 Transfer fiyatland\u0131rmas\u0131 raporlamalar\u0131 kapsam\u0131nda sunulan hizmetler; Y\u0131ll\u0131k transfer fiyatland\u0131rmas\u0131 raporlar\u0131n\u0131n haz\u0131rlanmas\u0131, Grup \u015firketlerinin (ili\u015fkili firmalar\u0131n) kendi aralar\u0131ndaki i\u015flemlerini transfer fiyatland\u0131rmas\u0131 a\u00e7\u0131s\u0131ndan de\u011ferlendiren\u00a0Ana Raporun (Master File\u2019\u0131n)\u00a0haz\u0131rlanmas\u0131, \u015eirketlerin mevcut uygulamalar\u0131n\u0131n ve s\u00f6zle\u015fmelerinin transfer fiyatland\u0131rmas\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde de\u011ferlendirilerek \u015firket y\u00f6netimine g\u00f6r\u00fc\u015f bildirilmesi, Yeniden yap\u0131land\u0131rma ve yeni kurulu\u015f faaliyetleri kapsam\u0131nda transfer fiyatland\u0131rmas\u0131 h\u00fck\u00fcmlerine uygun yap\u0131n\u0131n kurulmas\u0131, Maliye Bakanl\u0131\u011f\u0131\u2019yla, uygulanacak transfer fiyatland\u0131rmas\u0131 y\u00f6ntemi konusunda pe\u015fin fiyatland\u0131rma anla\u015fmas\u0131 (advance pricing agreement-APA) yapmay\u0131 talep eden m\u00fckelleflere, anla\u015fma s\u00fcrecinin y\u00f6netilmesi hizmetleri verilmesi, Kurumlar vergisi beyannamesinin ekinde yer alan\u00a0\u201cTransfer Fiyatland\u0131rmas\u0131, Kontrol Edilen Yabanc\u0131 Kurum ve \u00d6rt\u00fcl\u00fc Sermayeye \u0130li\u015fkin Form\u201dun doldurulmas\u0131na ili\u015fkin destek hizmetleri, Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lacak transfer fiyatland\u0131rmas\u0131 incelemelerine ili\u015fkin dan\u0131\u015fmanl\u0131k hizmetleri. Bilim Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u2019nca Yeminli Mali M\u00fc\u015favirlere Verilen \u0130\u015fler Sermayenin \u00f6dendi\u011finin tespiti raporu, Ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131n\u0131n sermayeye eklenmesine ait tasdik raporu, Ola\u011fan\u00fcst\u00fc yedek ak\u00e7elerin sermayeye eklenmesine ait tasdik raporu, Cari y\u0131l k\u00e2r\u0131n\u0131n sermayeye eklenmesine ait tasdik raporu, Sermaye Piyasas\u0131 Kurulu taraf\u0131ndan istenen sermaye art\u0131r\u0131m i\u015flemlerinin tamamland\u0131\u011f\u0131n\u0131n ve mevcut sermayenin \u00f6dendi\u011finin tespiti raporu, Hazine taraf\u0131ndan istenen yabanc\u0131 sermayeli \u015firketlerde yabanc\u0131 ortak alaca\u011f\u0131n\u0131n sermayeye kaydedilmesinde bu alaca\u011f\u0131n varl\u0131\u011f\u0131n\u0131n ve d\u00f6viz olarak T\u00fcrkiye\u2019ye getirildi\u011finin tespiti raporu. Kooperatif, Birlik ve Merkez Birlikleri\u2019nin y\u0131ll\u0131k mali tablo ve raporlar\u0131 ve gerekti\u011finde t\u00fcm i\u015flem ve varl\u0131klar\u0131n\u0131n denetimi. Yurt i\u00e7i fuar d\u00fczenleyen firmalar\u0131n \u00f6denmi\u015f sermayelerinin tespiti raporu. Kampanyal\u0131 sat\u0131\u015f, izin belgesi al\u0131nmas\u0131 ve yenilenmesinde bilan\u00e7o tasdiki. Nev\u2019i de\u011fi\u015ftirmek suretiyle limited \u015firket kurulu\u015funda \u00f6z sermaye tespit raporu. KOSGEB\u2019in bilgisayar yaz\u0131l\u0131m\u0131 ve e-ticarete y\u00f6nlendirme deste\u011finden faydalanmak i\u00e7in ibraz\u0131 gereken fatura suretinin onaylanmas\u0131. Hazine M\u00fcste\u015farl\u0131\u011f\u0131nca Yeminli Mali M\u00fc\u015favirlere Verilen \u0130\u015fler Ba\u015fbakanl\u0131k Hazine M\u00fcste\u015farl\u0131\u011f\u0131 Merkezi Finans ve \u0130hale Birimi taraf\u0131ndan y\u00f6netilen; Yerel Y\u00f6netimler, KOB\u0130\u2019ler ve Sivil Toplum Kurulu\u015flar\u0131\u2019n\u0131n hibe s\u00f6zle\u015fmeleri ve program\u0131n\u0131n kurallar\u0131 gere\u011fi, hibe almaya hak kazanan ba\u015fvuru sahiplerinin ba\u015fvurular\u0131n\u0131n kabul\u00fcnden sonra yapt\u0131klar\u0131 harcamalara ili\u015fkin Denetleme Raporu haz\u0131rlanmas\u0131. T\u00dcB\u0130TAK Taraf\u0131ndan Yeminli Mali M\u00fc\u015favirlere Verilen \u0130\u015fler T\u00dcB\u0130TAK taraf\u0131ndan Ar-Ge Projesi onaylanan firmalara yap\u0131lan yard\u0131ma ili\u015fkin tasdik raporu d\u00fczenlenmesi. Proje ba\u015fvurusu yapacak firmalar i\u00e7in ba\u015fvuru kriterleri de\u011ferlendirme ve tasdik raporu d\u00fczenlenmesi.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1306","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/mnsymm.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/1306","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mnsymm.com.tr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mnsymm.com.tr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mnsymm.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mnsymm.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1306"}],"version-history":[{"count":82,"href":"https:\/\/mnsymm.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/1306\/revisions"}],"predecessor-version":[{"id":1533,"href":"https:\/\/mnsymm.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/1306\/revisions\/1533"}],"wp:attachment":[{"href":"https:\/\/mnsymm.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1306"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}