{"id":5553,"date":"2025-12-22T12:23:34","date_gmt":"2025-12-22T09:23:34","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5553"},"modified":"2025-12-22T12:23:34","modified_gmt":"2025-12-22T09:23:34","slug":"serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-kanunu-genel-tebligi-sira-no-46nde-degisiklik-yapilmasina-dair-teblig-sira-no-48","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5553","title":{"rendered":"Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Genel Tebli\u011fi (S\u0131ra No: 46)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 48)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13032\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>17 Aral&#305;k 2025 Tarihli Resmi Gazete Say&#305;: 33110 Hazine ve Maliye Bakanl&#305;&#287;&#305; (Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;)\u2019ndan: MADDE 1-\u00a030\/12\/2022 tarihli ve 32059 ikinc&#8230;\u00a0<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Serbest Muhasebeci Mali M&#252;&#351;avirlik ve Yeminli Mali M&#252;&#351;avirlik Kanunu Genel Tebli&#287;i (S&#305;ra No: 46)\u2019nde De&#287;i&#351;iklik Yap&#305;lmas&#305;na Dair Tebli&#287; (S&#305;ra No: 48)<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-12-17T00:22:26+03:00\">17 Aral&#305;k 2025 <\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p>17 Aral&#305;k 2025 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 33110<\/p>\n<p>Hazine ve Maliye Bakanl&#305;&#287;&#305; (Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;)\u2019ndan:<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\">\u00a0<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\"><strong>&#214;ZET:<\/strong>\u00a0(Serbest Muhasebeci Mali M&#252;&#351;avirlik ve Yeminli Mali M&#252;&#351;avirlik Kanunu Genel Tebli&#287;i (S&#305;ra No: 46))<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-round vc_color-success vc_do_message\">\n<p>\u2026<\/p>\n<p>(4) Katma de&#287;er vergisi hari&#231; tutar&#305; 65.000-TL\u2019yi a&#351;mayan belgeler i&#231;in kar&#351;&#305;t inceleme zorunlulu&#287;u bulunmamaktad&#305;r. Ancak, bir m&#252;kelleften bir ayl&#305;k d&#246;nemde yap&#305;lan mal ve hizmet al&#305;mlar&#305; toplam&#305;n&#305;n 195.000-TL\u2019yi a&#351;mas&#305; halinde kar&#351;&#305;t inceleme yap&#305;lmas&#305; zorunludur. Bu f&#305;kran&#305;n uygulanmas&#305;nda, Hazine ve Maliye Bakanl&#305;&#287;&#305;nca yay&#305;mlanan Serbest Muhasebeci Mali M&#252;&#351;avirlik ve Yeminli Mali M&#252;&#351;avirlik Kanunu Genel Tebli&#287;lerinde belirtilen usul ve esaslar ge&#231;erlidir.<\/p>\n<p><strong>Yap&#305;lan De&#287;i&#351;iklikler (Kar&#351;&#305;la&#351;t&#305;rmal&#305;)<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<td><strong>Eski Tutar<\/strong><\/td>\n<td><strong>Yeni Tutar<\/strong><\/td>\n<td><strong>De&#287;i&#351;iklik<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>65.000 TL<\/strong><\/td>\n<td><strong>150.000 TL<\/strong><\/td>\n<td>Art&#305;r&#305;ld&#305;<\/td>\n<\/tr>\n<tr>\n<td><strong>195.000 TL<\/strong><\/td>\n<td><strong>450.000 TL<\/strong><\/td>\n<td>Art&#305;r&#305;ld&#305;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<p><strong>MADDE 1-\u00a0<\/strong>30\/12\/2022 tarihli ve 32059 ikinci m&#252;kerrer say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanan\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2022\/12\/30\/2023-smmm-ve-ymm-kanunu-genel-tebligi-sira-no-46\/\">Serbest Muhasebeci Mali M&#252;&#351;avirlik ve Yeminli Mali M&#252;&#351;avirlik Kanunu Genel Tebli&#287;i (S&#305;ra No: 46)<\/a><\/strong>\u2019nin 3 &#252;nc&#252; maddesinin d&#246;rd&#252;nc&#252; f&#305;kras&#305;nda yer alan \u201c65.000-TL\u2019yi\u201d ibaresi \u201c150.000-TL\u2019yi\u201d &#351;eklinde, \u201c195.000-TL\u2019yi\u201d ibaresi \u201c450.000-TL\u2019yi\u201d &#351;eklinde de&#287;i&#351;tirilmi&#351;tir.<\/p>\n<p><strong>MADDE 2-\u00a0<\/strong>Bu Tebli&#287; 1\/1\/2026 tarihinde y&#252;r&#252;rl&#252;&#287;e girer.<\/p>\n<p><strong>MADDE 3-\u00a0<\/strong>Bu Tebli&#287; h&#252;k&#252;mlerini Hazine ve Maliye Bakan&#305; y&#252;r&#252;t&#252;r.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>17 Aral&#305;k 2025 Tarihli Resmi Gazete Say&#305;: 33110 Hazine ve Maliye Bakanl&#305;&#287;&#305; (Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;)\u2019ndan: MADDE 1-\u00a030\/12\/2022 tarihli ve 32059 ikinc&#8230;\u00a0 &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5553","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5553","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5553"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5553\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5553"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}