{"id":5186,"date":"2020-09-04T11:22:34","date_gmt":"2020-09-04T09:22:34","guid":{"rendered":"http:\/\/cekimetkisi.com\/zamananotlar\/?p=5186"},"modified":"2020-09-04T11:32:45","modified_gmt":"2020-09-04T09:32:45","slug":"parmagimi-keserim","status":"publish","type":"post","link":"https:\/\/cekimetkisi.com.tr\/zamananotlar\/2020\/09\/04\/parmagimi-keserim\/","title":{"rendered":"Parma\u011f\u0131m\u0131 Keserim"},"content":{"rendered":"\n<p>Mesle\u011fe ba\u015flad\u0131\u011f\u0131m\u0131z y\u0131llar idi. E\u011fitim s\u00fcresini tamamlam\u0131\u015f art\u0131k vergici olmu\u015ftuk. Her \u015fey vergi demekti, yat\u0131yoruz kalk\u0131yoruz ba\u015fka bir d\u00fc\u015f\u00fcncemiz yoktu. Hayat\u0131m\u0131z\u0131n ana unsuru mesle\u011fimiz olmu\u015ftu. Ald\u0131\u011f\u0131m\u0131z dersler sonucu i\u015f d\u00fcnyas\u0131 ile vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 beraber an\u0131l\u0131yordu. Gen\u00e7li\u011fimizin heyecan\u0131 ve idealistli\u011fimiz bizi bir hayli motive etmi\u015fti.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Karadeniz\u2019in b\u00fcy\u00fck illerinden birisine 20 ki\u015filik ekip olarak g\u00f6revlendirilmi\u015ftik. Ekibimizin ba\u015f\u0131nda bizden bir hayli k\u0131demli bir meslekta\u015f\u0131m\u0131z vard\u0131. Do\u011fal olarak bizim yapaca\u011f\u0131m\u0131z g\u00f6revleri \u00fcstad biliyordu. \u00dc\u00e7 ay s\u00fcreyle bu ilde g\u00f6rev yapacakt\u0131k. Her g\u00fcn o y\u0131llarda g\u00fcncel olay Finansman Kanunu kapsam\u0131nda olan i\u015fletme vergisi uygulamas\u0131 ve denetimi en \u00f6nemli g\u00f6revimizdi.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u0130lin en b\u00fcy\u00fck manifatura ma\u011fazas\u0131 dikkat \u00e7eken, ciddi ve en g\u00f6ze \u00e7arpan, fakat bu b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re vergi beyan\u0131 d\u00fc\u015f\u00fck bir m\u00fckellefimizdi. Normal denetimlerimiz s\u0131ras\u0131nda firmas\u0131nda denetim yap\u0131lmas\u0131ndan rahats\u0131z oldu\u011funu hissettiriyordu. Firma sahibine y\u0131ll\u0131k beyan\u0131n\u0131n d\u00fc\u015f\u00fck oldu\u011funu, pi\u015fmanl\u0131kla yeniden beyan vererek beyan\u0131n\u0131 y\u00fckseltmesi i\u00e7in kendisine (15) g\u00fcnl\u00fck s\u00fcre verdik. Bu s\u00fcre i\u00e7erisinde m\u00fckellefi takip ediyorduk. Sonu\u00e7ta s\u00fcre tamamland\u0131, m\u00fckellef herhangi bir beyan art\u0131\u015f\u0131nda bulunmad\u0131.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Takip eden g\u00fcnlerde firmaya tekrar u\u011frad\u0131k. M\u00fckellef\u2019e; \u201c<em>Hesaplar\u0131n\u0131z\u0131 inceleyece\u011fiz, defter ve belgelerinizi haz\u0131rlay\u0131n\u0131z inceleme yapaca\u011f\u0131z\u201d <\/em>diye g\u00f6r\u00fc\u015f\u00fcm\u00fcz\u00fc bildirdik. M\u00fckellef bizlere hitaben;<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u201c<em>Benim hesaplar\u0131m ve beyan\u0131m ger\u00e7e\u011fi yans\u0131tmaktad\u0131r. \u015eayet benim firmamda en k\u00fc\u00e7\u00fck bir fark bulursan\u0131z \u015fu g\u00f6rd\u00fc\u011f\u00fcn\u00fcz parma\u011f\u0131m\u0131 keserim\u201d<\/em> diye beyanda bulundu. Bizde yar\u0131ndan itibaren firman\u0131zda mal say\u0131m\u0131 yapaca\u011f\u0131m\u0131z\u0131 bildirerek firmadan ayr\u0131ld\u0131k.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Ertesi g\u00fcn grup binam\u0131zda toplant\u0131 yaparak, i\u015f planlamas\u0131 yapt\u0131k. Manifatura ma\u011fazas\u0131nda sat\u0131\u015fa sunulan y\u00fczlerce \u00e7e\u015fit mal vard\u0131. B\u00fct\u00fcn mallar\u0131 metre metre \u00f6l\u00e7meye karar verdik ve ertesi g\u00fcn g\u00f6reve ba\u015flad\u0131k. \u0130\u015fletme bir yandan g\u00fcnl\u00fck i\u015flerine devam ediyor, \u00f6te yandan bizim \u00e7al\u0131\u015fmam\u0131za yard\u0131mc\u0131 olmaya \u00e7al\u0131\u015f\u0131yorlard\u0131. \u00c7al\u0131\u015fmam\u0131z g\u00fcnlerce devam etti, \u00f6nce 8-10 meslekta\u015f g\u00f6rev yaparken, bu say\u0131 20\u2019ye kadar \u00e7\u0131kt\u0131. Hem e\u015fya say\u0131s\u0131n\u0131n \u00e7oklu\u011fu, hem de b\u00fct\u00fcn kuma\u015f ve di\u011fer tekstil \u00fcr\u00fcnlerini metre metre \u00f6l\u00e7mek, bunlar\u0131n kayd\u0131n\u0131 tutmak, firman\u0131n defterlerinde o \u00fcr\u00fcnlerin faturalar\u0131n\u0131n olup olmad\u0131\u011f\u0131n\u0131 kontrol etmemiz zaman al\u0131yordu.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Neticede, m\u00fckellef \u00e7al\u0131\u015fmam\u0131z\u0131n ciddiyetini anlamaya ba\u015flam\u0131\u015f, \u00e7\u00f6z\u00fcm aramaya ba\u015flam\u0131\u015ft\u0131. Bizler ise ayn\u0131 h\u0131zla \u00e7al\u0131\u015fmaya devam ediyorduk. Baz\u0131 mallar\u0131n faturas\u0131n\u0131n olmad\u0131\u011f\u0131n\u0131 tespit etmeye ba\u015flam\u0131\u015ft\u0131k.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Yapt\u0131\u011f\u0131m\u0131z \u00e7al\u0131\u015fmalar ilde h\u0131zla duyuldu. Di\u011fer firmalarda kendilerine s\u0131ra gelecek endi\u015fesiyle beyanlar\u0131n\u0131 h\u0131zla art\u0131rmaya ba\u015flam\u0131\u015flard\u0131. \u015eimdi esas amac\u0131m\u0131za ula\u015fm\u0131\u015ft\u0131k. Vergi Denetiminin yan etkileri g\u00f6zleniyordu, esas b\u00fcy\u00fck vergi art\u0131\u015f\u0131 sa\u011flan\u0131yordu. G\u00f6revimizi yapman\u0131n mutlulu\u011funu ya\u015f\u0131yorduk. Her g\u00fcn vergi dairesi yetkilileri bizi bilgilendirmeye ba\u015flad\u0131lar. Biz de \u00e7ocuk gibi seviniyorduk.<\/p>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gelelim esas incelememize, firma yetkilileri yapt\u0131\u011f\u0131m\u0131z \u00e7al\u0131\u015fmalar g\u00f6r\u00fclmesin diye i\u015fletmenin kepenklerini yar\u0131ya kadar indirerek m\u00fc\u015fteri kabul etmemeye ba\u015flam\u0131\u015flard\u0131. Birka\u00e7 g\u00fcn b\u00f6yle devam ettik. \u015eirket yetkilileri \u0130stanbul\u2019dan yeni m\u00fc\u015favirler g\u00f6revlendirmi\u015fti. Bizleri \u00e7al\u0131\u015fma ofisimizde ziyaret ederek \u015firketin beyan\u0131n\u0131 bizim hesaplamalar\u0131m\u0131za g\u00f6re art\u0131racaklar\u0131n\u0131 bizimde kabul etmemizi ve incelemeyi tamamlamam\u0131z\u0131 istediler. Biz de \u00e7al\u0131\u015fmalar\u0131m\u0131z\u0131n \u00e7ok uzun s\u00fcrece\u011fini d\u00fc\u015f\u00fcnerek yapt\u0131\u011f\u0131m\u0131z hesaplamalara g\u00f6re tespit etti\u011fimiz ve zaman\u0131na g\u00f6re \u00e7ok y\u00fcksek bir miktar\u0131 \u015firketin kabul etmesi ve o y\u0131l\u0131n beyan\u0131na ek olarak pi\u015fmanl\u0131kla beyanname vermesini sa\u011flam\u0131\u015f olduk.<\/p>\n\n\n\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Heyecanl\u0131 ve zevkli bir \u00e7al\u0131\u015fma program\u0131n\u0131 tamamlayarak g\u00f6rev merkezlerimize d\u00f6nd\u00fck ve haf\u0131zalar\u0131m\u0131za kaz\u0131nan an\u0131lar\u0131m\u0131z g\u00fcn\u00fcm\u00fcze kadar devam etmi\u015f oldu.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"576\" height=\"1024\" src=\"http:\/\/cekimetkisi.com\/zamananotlar\/wp-content\/uploads\/2020\/09\/IMG_20200524_160202_716-576x1024.jpg\" alt=\"\" class=\"wp-image-5198\" srcset=\"https:\/\/cekimetkisi.com.tr\/zamananotlar\/wp-content\/uploads\/2020\/09\/IMG_20200524_160202_716-576x1024.jpg 576w, https:\/\/cekimetkisi.com.tr\/zamananotlar\/wp-content\/uploads\/2020\/09\/IMG_20200524_160202_716-169x300.jpg 169w, https:\/\/cekimetkisi.com.tr\/zamananotlar\/wp-content\/uploads\/2020\/09\/IMG_20200524_160202_716.jpg 720w\" sizes=\"auto, (max-width: 576px) 100vw, 576px\" \/><\/figure>\n\n\n\n<p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Esenlikler dilerim.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mesle\u011fe ba\u015flad\u0131\u011f\u0131m\u0131z y\u0131llar idi. E\u011fitim s\u00fcresini tamamlam\u0131\u015f art\u0131k vergici olmu\u015ftuk. Her \u015fey vergi demekti, yat\u0131yoruz kalk\u0131yoruz ba\u015fka bir d\u00fc\u015f\u00fcncemiz yoktu. Hayat\u0131m\u0131z\u0131n ana unsuru mesle\u011fimiz olmu\u015ftu. Ald\u0131\u011f\u0131m\u0131z dersler sonucu i\u015f d\u00fcnyas\u0131 <a href=\"https:\/\/cekimetkisi.com.tr\/zamananotlar\/2020\/09\/04\/parmagimi-keserim\/\">Continue reading<\/a><\/p>\n","protected":false},"author":7,"featured_media":5190,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[199,8],"tags":[469,196,128,570],"class_list":["post-5186","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ani-2","category-insan","tag-ali-iyibil","tag-ani","tag-konuk-yazarlarimiz","tag-meslekianilar"],"jetpack_publicize_connections":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Parma\u011f\u0131m\u0131 Keserim - Zamana Notlar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cekimetkisi.com.tr\/zamananotlar\/2020\/09\/04\/parmagimi-keserim\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parma\u011f\u0131m\u0131 Keserim - Zamana Notlar\" \/>\n<meta property=\"og:description\" content=\"Mesle\u011fe ba\u015flad\u0131\u011f\u0131m\u0131z y\u0131llar idi. E\u011fitim s\u00fcresini tamamlam\u0131\u015f art\u0131k vergici olmu\u015ftuk. Her \u015fey vergi demekti, yat\u0131yoruz kalk\u0131yoruz ba\u015fka bir d\u00fc\u015f\u00fcncemiz yoktu. Hayat\u0131m\u0131z\u0131n ana unsuru mesle\u011fimiz olmu\u015ftu. 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E\u011fitim s\u00fcresini tamamlam\u0131\u015f art\u0131k vergici olmu\u015ftuk. Her \u015fey vergi demekti, yat\u0131yoruz kalk\u0131yoruz ba\u015fka bir d\u00fc\u015f\u00fcncemiz yoktu. Hayat\u0131m\u0131z\u0131n ana unsuru mesle\u011fimiz olmu\u015ftu. Ald\u0131\u011f\u0131m\u0131z dersler sonucu i\u015f d\u00fcnyas\u0131 Continue reading","og_url":"https:\/\/cekimetkisi.com.tr\/zamananotlar\/2020\/09\/04\/parmagimi-keserim\/","og_site_name":"Zamana Notlar","article_published_time":"2020-09-04T09:22:34+00:00","article_modified_time":"2020-09-04T09:32:45+00:00","og_image":[{"width":750,"height":500,"url":"https:\/\/cekimetkisi.com.tr\/zamananotlar\/wp-content\/uploads\/2020\/09\/manifatura.jpg","type":"image\/jpeg"}],"author":"Ali \u0130yibil","twitter_misc":{"Written by":"Ali \u0130yibil","Est. reading time":"4 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/cekimetkisi.com.tr\/zamananotlar\/2020\/09\/04\/parmagimi-keserim\/","url":"https:\/\/cekimetkisi.com.tr\/zamananotlar\/2020\/09\/04\/parmagimi-keserim\/","name":"Parma\u011f\u0131m\u0131 Keserim - Zamana 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