{"id":4007,"date":"2023-04-11T14:52:40","date_gmt":"2023-04-11T11:52:40","guid":{"rendered":"http:\/\/www.tesmer.org.tr\/?p=4007"},"modified":"2023-04-11T14:53:31","modified_gmt":"2023-04-11T11:53:31","slug":"ymm-olabilmek-icin-smmm-ruhsatli-hizmet-akdi-ile-yapilan-calismanin-gececegi-isyeri","status":"publish","type":"post","link":"https:\/\/www.tesmer.org.tr\/?p=4007","title":{"rendered":"YMM Olabilmek i\u00e7in SMMM Ruhsatl\u0131 Hizmet Akdi ile Yap\u0131lan \u00c7al\u0131\u015fman\u0131n Ge\u00e7ece\u011fi \u0130\u015fyeri"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4007\" class=\"elementor elementor-4007\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-606e6062 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"606e6062\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6832f678\" data-id=\"6832f678\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-353b2f2 elementor-widget elementor-widget-text-editor\" data-id=\"353b2f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p style=\"text-align: justify;\">3568 say\u0131l\u0131 Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu\u2019nun 9\/1-(a) maddesinde Yeminli Mali M\u00fc\u015favir olabilmek i\u00e7in 10 y\u0131l SMMM\u2019lik yapma \u015fart\u0131 d\u00fczenlenmi\u015f ayn\u0131 maddenin 2\u2019nci f\u0131kras\u0131nda \u201c<em>serbest muhasebeci mali m\u00fc\u015favirlerden bir i\u015fyerine ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlar\u0131n bu i\u015fyerlerinde ge\u00e7en hizmet s\u00fcrelerinin<\/em>\u201d 10 y\u0131ll\u0131k s\u00fcrenin hesab\u0131nda dikkate al\u0131naca\u011f\u0131 d\u00fczenlenmi\u015ftir. An\u0131lan d\u00fczenlemede SMMM ruhsatl\u0131 bir hizmet akdi ile yap\u0131lan \u00e7al\u0131\u015fman\u0131n ge\u00e7ece\u011fi i\u015fyeri i\u00e7in kamu\/\u00f6zel ay\u0131r\u0131m\u0131na gidilmemekle beraber, bu maddede ge\u00e7en \u201c<em>i\u015fyeri\u201d<\/em> tabirinin kamuyu kapsamad\u0131\u011f\u0131 de\u011ferlendirilmektedir.<\/p>\n<p>\u00a0<\/p>\n\n<p style=\"text-align: justify;\">Buna g\u00f6re, serbest muhasebeci mali m\u00fc\u015favirlerden \u00f6zel bir i\u015fyerine ba\u011fl\u0131 olarak, muhasebe biriminde \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 belgeleyenlerin (SGK hizmet d\u00f6k\u00fcm\u00fc, ilgili i\u015fyeri g\u00f6rev yaz\u0131s\u0131, vb.) bu i\u015fyerlerinde ge\u00e7en hizmet s\u00fcreleri YMM olabilmek i\u00e7in 10 y\u0131ll\u0131k s\u00fcrenin hesab\u0131nda dikkate al\u0131nacak olup kamuda SMMM ruhsat\u0131 ile yap\u0131lan \u00e7al\u0131\u015fmalar dikkate al\u0131nmayacakt\u0131r.<\/p>\n\t\t\t\t\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":"<p>YMM Olabilmek i\u00e7in SMMM Ruhsatl\u0131 Hizmet Akdi ile Yap\u0131lan \u00c7al\u0131\u015fman\u0131n Ge\u00e7ece\u011fi \u0130\u015fyeri<\/p>\n","protected":false},"author":1,"featured_media":1393,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[83],"tags":[],"class_list":["post-4007","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-onemli"],"_links":{"self":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4007","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4007"}],"version-history":[{"count":0,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4007\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=\/wp\/v2\/media\/1393"}],"wp:attachment":[{"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4007"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4007"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tesmer.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}