{"id":119443,"date":"2025-12-16T12:53:34","date_gmt":"2025-12-16T09:53:34","guid":{"rendered":"https:\/\/mersingazetesi.com\/?p=119443"},"modified":"2025-12-16T12:53:34","modified_gmt":"2025-12-16T09:53:34","slug":"levent-deniz-liyakatsiz-yetkilendirme-mukellefi-denetimsiz-birakir","status":"publish","type":"post","link":"https:\/\/mersingazetesi.com\/index.php\/2025\/12\/16\/levent-deniz-liyakatsiz-yetkilendirme-mukellefi-denetimsiz-birakir\/","title":{"rendered":"Levent Deniz: \u201cLiyakatsiz yetkilendirme m\u00fckellefi denetimsiz b\u0131rak\u0131r\u201d"},"content":{"rendered":"<p>Adana Mali M\u00fc\u015favirler Odas\u0131\u2019n\u0131n, 586 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019ne kar\u015f\u0131 Adana Defterdarl\u0131\u011f\u0131 \u00f6n\u00fcnde ger\u00e7ekle\u015ftirdi\u011fi bas\u0131n a\u00e7\u0131klamas\u0131nda konu\u015fan Oda Ba\u015fkan\u0131 Levent Deniz, hi\u00e7bir teknik bilgisi olmayan ve oy kayg\u0131s\u0131yla hareket edebilecek esnaf odalar\u0131na muhasebe ve vergi beyannamesi yetkisi verilmesinin m\u00fckellefi denetimsiz b\u0131rakaca\u011f\u0131n\u0131 belirterek d\u00fczenlemenin geri \u00e7ekilmesini istedi.<\/p>\n<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan 13 Aral\u0131k 2025 tarihinde yay\u0131mlanan 586 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi, vergi sisteminde teknik bir d\u00fczenlemenin \u00f6tesine ge\u00e7erek mali m\u00fc\u015favirlik mesle\u011finin yetki alanlar\u0131n\u0131 ve kamusal rol\u00fcn\u00fc do\u011frudan etkileyen sonu\u00e7lar do\u011furdu. Tebli\u011f ile, 1 Ocak 2026 tarihinden itibaren basit usulden ger\u00e7ek usule ge\u00e7ecek m\u00fckelleflerin defterlerinin, ba\u011fl\u0131 olduklar\u0131 esnaf odalar\u0131 ve birlikleri taraf\u0131ndan da tutulabilmesine ve vergi beyannamelerinin bu yap\u0131lar arac\u0131l\u0131\u011f\u0131yla g\u00f6nderilebilmesine izin verilmesi, meslek camias\u0131nda ciddi tepkilere yol a\u00e7t\u0131.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>E\u015eZAMANLI BASIN A\u00c7IKLAMALARIYLA TEPK\u0130<\/strong><\/p>\n<p>S\u00f6z konusu d\u00fczenlemeye kar\u015f\u0131 itirazlar\u0131n kamuoyuna daha g\u00fc\u00e7l\u00fc bi\u00e7imde yans\u0131t\u0131lmas\u0131 amac\u0131yla, T\u00dcRMOB ve T\u00fcrkiye genelindeki mali m\u00fc\u015favir odalar\u0131, 16 Aral\u0131k 2025 Sal\u0131 g\u00fcn\u00fc saat 11.00\u2019de t\u00fcm illerdeki defterdarl\u0131klar\u0131n \u00f6n\u00fcnde e\u015fzamanl\u0131 bas\u0131n a\u00e7\u0131klamalar\u0131 ger\u00e7ekle\u015ftirdi. Adana Mali M\u00fc\u015favirler Odas\u0131 da ayn\u0131 g\u00fcn Adana Defterdarl\u0131\u011f\u0131 \u00f6n\u00fcnde bir bas\u0131n a\u00e7\u0131klamas\u0131 yapt\u0131.<\/p>\n<p>Adana Mali M\u00fc\u015favirler Odas\u0131 Ba\u015fkan\u0131 Levent Deniz, yapt\u0131\u011f\u0131 a\u00e7\u0131klamada; muhasebe, finansal raporlama ve beyanname s\u00fcre\u00e7lerinin birbirinden ayr\u0131lmaz bir b\u00fct\u00fcn oldu\u011funu vurgulayarak bu alanlar\u0131n d\u00fcnyada oldu\u011fu gibi T\u00fcrkiye\u2019de de mali m\u00fc\u015favirlerin mesleki sorumlulu\u011funda oldu\u011funu ifade etti. Levent Deniz, muhasebe mesle\u011finin yaln\u0131zca kay\u0131t tutmakla s\u0131n\u0131rl\u0131 olmad\u0131\u011f\u0131n\u0131; do\u011fru mali veri \u00fcretme, raporlama, denetleme ve kamu ad\u0131na sorumluluk \u00fcstlenme fonksiyonlar\u0131yla g\u00fcvence sa\u011flayan bir meslek oldu\u011funu dile getirdi.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u201cMUHASEBE; YETK\u0130 VE SORUMLULUK \u0130\u015e\u0130D\u0130R\u201d<\/strong><\/p>\n<p>Bas\u0131n a\u00e7\u0131klamas\u0131nda, muhasebe ve vergi beyannamesi yetkisinin teknik bilgi, mesleki yeterlilik ve hukuki sorumluluk gerektiren bir alan oldu\u011fu vurguland\u0131. A\u00e7\u0131klamada, hi\u00e7bir teknik bilgisi olmayan ve oy kayg\u0131s\u0131yla hareket edebilecek esnaf odalar\u0131 ya da birliklerine muhasebe ve vergi konusunda yetki verilmesinin, kapsama yeni al\u0131nan m\u00fckelleflerin mali idare kar\u015f\u0131s\u0131nda fiilen ba\u015f\u0131bo\u015f ve denetimsiz b\u0131rak\u0131lmas\u0131 d\u0131\u015f\u0131nda bir anlam ta\u015f\u0131mad\u0131\u011f\u0131 ifade edildi. Bu yap\u0131larda mali m\u00fc\u015favir \u00e7al\u0131\u015ft\u0131rma \u015fart\u0131 getirilmesinin ise, s\u00f6z konusu d\u00fczenlemenin hukuka ayk\u0131r\u0131l\u0131\u011f\u0131n\u0131 ve ciddiyetsizli\u011fini \u00f6rtmeye yetmeyece\u011fi dile getirildi.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u201cVERG\u0130DE E\u015e\u0130TL\u0130K VE ADALET ZEDELEN\u0130YOR\u201d<\/strong><\/p>\n<p>Bas\u0131n a\u00e7\u0131klamas\u0131nda, belirli bir m\u00fckellef grubuna ayr\u0131cal\u0131k tan\u0131nmas\u0131n\u0131n vergide e\u015fitlik ve adalet ilkelerine a\u00e7\u0131k\u00e7a ayk\u0131r\u0131 oldu\u011fu vurguland\u0131. Bu uygulaman\u0131n; kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131 art\u0131raca\u011f\u0131, vergiye g\u00f6n\u00fcll\u00fc uyumu zay\u0131flataca\u011f\u0131, kamu gelirlerini azaltaca\u011f\u0131 ve muhasebe ile denetim mesle\u011fini tahrif edece\u011fi belirtildi. A\u00e7\u0131klamada ayr\u0131ca, bu t\u00fcr d\u00fczenlemelerin uzun vadede e\u011fitim, sa\u011fl\u0131k, sosyal destekler ve b\u00fct\u00e7e disiplini \u00fczerinde olumsuz sonu\u00e7lar do\u011furaca\u011f\u0131na dikkat \u00e7ekildi.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>CEVAP BEKLEYEN KR\u0130T\u0130K SORULAR<\/strong><\/p>\n<p>Bas\u0131n a\u00e7\u0131klamas\u0131nda, \u00fcyelerine \u015firin g\u00f6z\u00fckmek u\u011fruna T\u00fcrk vergi sisteminin yerle bir edilmesini talep edenler ile karar vericileri yeterince bilgilendirmeyerek bu \u00e7arp\u0131k yetkilendirmeye izin verenler do\u011frudan muhatap al\u0131narak \u015fu sorular y\u00f6neltildi:<\/p>\n<ul>\n<li>Yanl\u0131\u015f tutulan defterler ve ger\u00e7e\u011fe ayk\u0131r\u0131 beyannamelerden esnaf odalar\u0131n\u0131n y\u00f6neticileri de mali m\u00fc\u015favirler gibi sorumlu olacak m\u0131d\u0131r?<\/li>\n<li>Sahte belge d\u00fczenlenmesi veya kullan\u0131lmas\u0131 halinde bu yap\u0131lar hakk\u0131nda da vergi su\u00e7u raporu d\u00fczenlenecek midir?<\/li>\n<li>Teknik altyap\u0131s\u0131 ve mesleki yetkinli\u011fi olmayan yap\u0131lar\u0131n, binlerce m\u00fckellefin muhasebesini hangi bilgi ve denetim mekanizmas\u0131yla y\u00fcr\u00fctece\u011fi nas\u0131l a\u00e7\u0131klanacakt\u0131r?<\/li>\n<li>Muhasebe \u00fccreti toplayacak bu odalar i\u00e7in \u201ciktisadi i\u015fletme\u201d ve \u201ckurumlar vergisi\u201d y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011facak m\u0131d\u0131r?<\/li>\n<li>\u0130\u015fi ehline b\u0131rakmay\u0131 \u015fiar edinmek gerekirken liyakati olmayan ki\u015fi ve kurumlara i\u015f yapt\u0131rmaya kalkmak hangi bilim, felsefe ve inan\u0131\u015f ile ba\u011fda\u015fmaktad\u0131r?<\/li>\n<li>Kamu idaremiz, ne zaman her t\u00fcrl\u00fc mali politikay\u0131 sahada uygulayan muhasebe camias\u0131n\u0131n hayr\u0131na ve lehine bir i\u015fe imza atacakt\u0131r?<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u201cKAMU YARARI YOK, HUKUK\u0130 M\u00dcCADELE S\u00dcRECEK\u201d<\/strong><\/p>\n<p>A\u00e7\u0131klaman\u0131n sonunda, T\u00fcrkiye\u2019deki 135 bin ki\u015filik mali m\u00fc\u015favirlik camias\u0131 ad\u0131na konu\u015fan Adana Mali M\u00fc\u015favirler Odas\u0131 Ba\u015fkan\u0131 Levent Deniz; vergi sisteminde onar\u0131lmas\u0131 g\u00fc\u00e7 zararlar do\u011furacak bu d\u00fczenlemenin derhal y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmas\u0131n\u0131 talep etti. D\u00fczenlemenin geri \u00e7ekilmemesi halinde, her t\u00fcrl\u00fc hukuki m\u00fccadelenin kararl\u0131l\u0131kla s\u00fcrd\u00fcr\u00fclece\u011fi kamuoyuna ilan edildi.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Adana Mali M\u00fc\u015favirler Odas\u0131\u2019n\u0131n, 586 s\u0131ra numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi\u2019ne kar\u015f\u0131 Adana Defterdarl\u0131\u011f\u0131 \u00f6n\u00fcnde ger\u00e7ekle\u015ftirdi\u011fi bas\u0131n a\u00e7\u0131klamas\u0131nda konu\u015fan Oda Ba\u015fkan\u0131 Levent Deniz, hi\u00e7bir teknik bilgisi olmayan ve oy kayg\u0131s\u0131yla hareket edebilecek esnaf odalar\u0131na muhasebe ve vergi beyannamesi yetkisi verilmesinin m\u00fckellefi denetimsiz b\u0131rakaca\u011f\u0131n\u0131 belirterek d\u00fczenlemenin geri \u00e7ekilmesini istedi. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan 13 Aral\u0131k [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":119444,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-119443","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundem"],"views":54,"_links":{"self":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts\/119443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/comments?post=119443"}],"version-history":[{"count":2,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts\/119443\/revisions"}],"predecessor-version":[{"id":119446,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/posts\/119443\/revisions\/119446"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/media\/119444"}],"wp:attachment":[{"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/media?parent=119443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/categories?post=119443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mersingazetesi.com\/index.php\/wp-json\/wp\/v2\/tags?post=119443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}