{"id":6372,"date":"2023-10-30T16:00:00","date_gmt":"2023-10-30T13:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=6372"},"modified":"2024-08-07T17:10:18","modified_gmt":"2024-08-07T14:10:18","slug":"gider-pusulasi-nedir-nasil-kesilir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/gider-pusulasi-nedir-nasil-kesilir\/","title":{"rendered":"Gider Pusulas\u0131 Nedir? Nas\u0131l Kesilir?"},"content":{"rendered":"\n<p>Gider pusulas\u0131, mal veya hizmetlerin al\u0131m\u0131 sonras\u0131ndaki harcamalar\u0131 belgelendirmek i\u00e7in kullan\u0131l\u0131r. Fatura olarak da kabul edilen bu belge, \u015firketlerin muhasebesi i\u00e7in \u00f6nemli evraklar aras\u0131nda yer al\u0131r. Gider pusulas\u0131 hakk\u0131nda detayl\u0131 bilgiye sahip olmak i\u00e7in blog yaz\u0131m\u0131z\u0131 okumaya devam edebilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1699275460762\" class=\"rank-math-list-item\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/gider-pusulasi-nedir-nasil-kesilir\/#Gider_Pusulasi_Nedir\" >Gider Pusulas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/gider-pusulasi-nedir-nasil-kesilir\/#Kimler_Gider_Pusulasi_Kullanir\" >Kimler Gider Pusulas\u0131 Kullan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/gider-pusulasi-nedir-nasil-kesilir\/#Gider_Pusulasi_Nasil_Kesilir\" >Gider Pusulas\u0131 Nas\u0131l Kesilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/gider-pusulasi-nedir-nasil-kesilir\/#Gider_Pusulasi_Stopaj_Oranlari\" >Gider Pusulas\u0131 Stopaj Oranlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/gider-pusulasi-nedir-nasil-kesilir\/#Gider_Pusulasi_Hesaplama\" >Gider Pusulas\u0131 Hesaplama<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/gider-pusulasi-nedir-nasil-kesilir\/#Gider_Pusulasi_Ornegi\" >Gider Pusulas\u0131 \u00d6rne\u011fi<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gider_Pusulasi_Nedir\"><\/span>Gider Pusulas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"rank-math-answer \">\n\n<p>Gider pusulas\u0131 en k\u0131sa tan\u0131m\u0131yla ticari ama\u00e7la yap\u0131lan sat\u0131n alma i\u015fleminin kayd\u0131n\u0131 tutmak i\u00e7in d\u00fczenlenen, fatura niteli\u011findeki belgedir. Bir \u015firket ticari faaliyetini y\u00fcr\u00fctmek i\u00e7in mal ya da hizmet sat\u0131n ald\u0131\u011f\u0131nda bunu belge d\u00fczenleyerek g\u00f6sterir. Bu sayede gider kalemlerinin belli bir k\u0131sm\u0131 i\u00e7in vergi indirimi gibi avantajlardan faydalanabilir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>Gider pusulalar\u0131 iade mallarda ya da fatura kesilmedi\u011fi zamanlarda da haz\u0131rlan\u0131r. Gider pusulas\u0131 d\u00fczenlenmesi i\u00e7in ba\u015fl\u0131ca kural, taraflardan birinin vergi m\u00fckellefi olmamas\u0131d\u0131r. \u0130ki taraf\u0131n da vergi m\u00fckellefi oldu\u011fu durumlarda ise fatura d\u00fczenlenir.&nbsp;<\/p>\n\n\n\n<p>Genellikle \u015fu durumlarda gider pusulas\u0131 d\u00fczenlenir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Basit usulde vergi m\u00fckellefi olanlardan sabit k\u0131ymet al\u0131m-sat\u0131m\u0131nda<\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf\" target=\"_blank\" rel=\"noopener\">Gelir Vergisi Kanunu Madde 18<\/a>\u2019de belirtilen istisnalarda yer alan sat\u0131c\u0131larla al\u0131m-sat\u0131m ger\u00e7ekle\u015fti\u011finde<\/li>\n\n\n\n<li>Sat\u0131lan \u00fcr\u00fcn t\u00fcketici taraf\u0131ndan iade edildi\u011finde<\/li>\n\n\n\n<li>Serbest meslek erbab\u0131 olan birine yap\u0131lan ar\u0131zi \u00f6demelerde<\/li>\n\n\n\n<li>Vergi m\u00fckellefi olan ve olmayan iki taraf aras\u0131nda al\u0131\u015fveri\u015f ger\u00e7ekle\u015fti\u011finde<\/li>\n<\/ul>\n\n\n\n<p>Vergi m\u00fckellefi olmayan ki\u015filerden yap\u0131lan sat\u0131n al\u0131m\u0131n vergilendirilmesi i\u00e7in d\u00fczenlenen belge gider pusulas\u0131d\u0131r. \u00c7\u00fcnk\u00fc hizmet sa\u011flay\u0131c\u0131s\u0131 ki\u015fi vergi m\u00fckellefi olmasa dahi al\u0131m-sat\u0131m i\u015flemi vergi do\u011furan bir i\u015flemdir. Bu nedenle yasal olarak belge d\u00fczenlenmesi zorunlu hale gelir. Ayr\u0131ca bu pusulalar \u015firketler taraf\u0131ndan fatura olarak g\u00f6sterilip muhasebeye i\u015flenir. Bu y\u00fczden genellikle serbest meslek erbaplar\u0131n\u0131n al\u0131m-sat\u0131m i\u015fleminde gider pusulas\u0131 d\u00fczenlenir.<\/p>\n\n\n\n<p>Gider notu fatura, gider pusulas\u0131, vergi pusulas\u0131 gibi farkl\u0131 isimlerle an\u0131lan bu belge al\u0131\u015fveri\u015fin resmi d\u00f6k\u00fcm\u00fcn\u00fc sa\u011flar. Vergi dairesinden izin al\u0131nmadan temin edilmesi yasak oldu\u011fu i\u00e7in resmi evrak yerine ge\u00e7er. Ba\u015fvurusu olumlu sonu\u00e7lanan ki\u015filer pusulas\u0131n\u0131 Maliye Bakanl\u0131\u011f\u0131 veya noter arac\u0131l\u0131\u011f\u0131yla alabilir. 2 n\u00fcsha halinde d\u00fczenlenmesi zorunlu olan belge \u00fczerinde \u015fu bilgilere yer verilmelidir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sat\u0131c\u0131n\u0131n ticari unvan\u0131, vergi dairesi ad\u0131 ve vergi numaras\u0131<\/li>\n\n\n\n<li>Maliye Bakanl\u0131\u011f\u0131 resmi logosu ve ba\u011fl\u0131 olunan vergi dairesi il kodu<\/li>\n\n\n\n<li>Gider pusulas\u0131 oldu\u011funu g\u00f6steren yaz\u0131, seri-s\u0131ra no, d\u00fczenleme tarihi<\/li>\n\n\n\n<li>Al\u0131\u015fveri\u015fe konu mal-hizmet tan\u0131m\u0131, miktar\u0131, fiyat\u0131, toplam ve net tutar<\/li>\n\n\n\n<li><a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV<\/a>, stopaj, <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">gelir vergisi<\/a> oran\u0131-tutar\u0131, yap\u0131lan kesintiler<\/li>\n\n\n\n<li>\u00d6deme yap\u0131ld\u0131\u011f\u0131na dair ibare, al\u0131c\u0131 ve sat\u0131c\u0131n\u0131n ki\u015fisel bilgileri, imzas\u0131<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimler_Gider_Pusulasi_Kullanir\"><\/span>Kimler Gider Pusulas\u0131 Kullan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gider pusulas\u0131 d\u00fczenlemek basit bir i\u015flem olsa da kimlerin d\u00fczenleyebilece\u011fi konusu kar\u0131\u015f\u0131k olabilir. Her zaman g\u00fcncel bilgi i\u00e7in <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noopener\">Vergi Usul Kanunu<\/a> takip edilmelidir. Kanunun 234. maddesinde d\u00fczenlemesi gereken ki\u015filere yer verilir. Kanuna g\u00f6re bu belgeyi d\u00fczenlemesine izin verilenler \u015funlard\u0131r.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olmayan esnaflar:<\/strong> <a href=\"https:\/\/mukellef.co\/blog\/vergi-odemelerinde-esnaf-muafiyeti-nedir\/\">Esnaf Muafiyeti Belgesi<\/a> sahibi olan ve vergiden muaf tutulan esnaflar ile al\u0131m-sat\u0131m yapt\u0131klar\u0131 vergi m\u00fckellefi i\u015fletmeler kar\u015f\u0131l\u0131kl\u0131 pusula d\u00fczenler.<\/li>\n\n\n\n<li><strong>Serbest meslek sahipleri: <\/strong>Serbest meslek sahibi olan ki\u015filer ve i\u015fletmeler aras\u0131nda yap\u0131lan al\u0131m-sat\u0131m durumunda fatura yerine ge\u00e7er.<\/li>\n\n\n\n<li><strong>Basit usulde vergilendirilenler: <\/strong>Basit usulde vergilendirilen fakat defter tutma zorunlulu\u011fu olan \u00e7ift\u00e7iler, serbest meslek erbaplar\u0131 d\u00fczenleyebilir. Kazanc\u0131 itibariyle ger\u00e7ek usulde vergilendirilen \u00e7ift\u00e7iler fatura m\u00fckellefidir.<\/li>\n\n\n\n<li><strong>1. ve 2. s\u0131n\u0131f t\u00fcccarlar:<\/strong> Bilan\u00e7o esas\u0131na g\u00f6re defter tutan birinci s\u0131n\u0131f t\u00fcccarlar ile i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan ikinci s\u0131n\u0131f t\u00fcccarlar gider pusulas\u0131n\u0131 fatura yerine kesebilir.<\/li>\n<\/ul>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1699275311953\" class=\"rank-math-list-item\">\n<h2 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gider_Pusulasi_Nasil_Kesilir\"><\/span>Gider Pusulas\u0131 Nas\u0131l Kesilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"rank-math-answer \">\n\n<p>Gider pusulas\u0131 d\u00fczenlemek i\u00e7in \u00f6ncelikle vergi dairesinden ba\u015fvuru yap\u0131p resmi onay al\u0131n\u0131r. Ard\u0131ndan maliye ile anla\u015fmal\u0131 matbaalar arac\u0131l\u0131\u011f\u0131yla pusulay\u0131 bast\u0131r\u0131p notere onaylatabilir ya da k\u0131rtasiyeden ald\u0131\u011f\u0131n\u0131z gider pusulas\u0131n\u0131 notere onaylatabilirsiniz.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>Tek n\u00fcsha d\u00fczenlenen ve imzalanan pusulalar ise ge\u00e7ersizdir. Ayr\u0131ca eksik bilgi, imza, yanl\u0131\u015f beyan da pusulan\u0131n ge\u00e7ersiz say\u0131lma nedenlerindendir. Evrak mal-hizmetin teslim al\u0131nd\u0131\u011f\u0131 tarihten itibaren en ge\u00e7 7 g\u00fcn i\u00e7erisinde d\u00fczenlenmelidir. 7 g\u00fcnden ge\u00e7 d\u00fczenlenen belgeler hi\u00e7 d\u00fczenlenmemi\u015f kabul edilerek cezai i\u015fleme tabi tutulur. Belgeyi d\u00fczenlerken \u015fu ad\u0131mlar uygulan\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pusula \u00fczerindeki t\u00fcm ki\u015fisel, ticari kimlik bilgileri, imzalar, al\u0131\u015fveri\u015fe dair detaylar yaz\u0131l\u0131r.<\/li>\n\n\n\n<li>Mal ya da hizmet alan vergi m\u00fckellefi, gider pusulas\u0131na sahip olan ki\u015fiye belgeyi imzalat\u0131r.<\/li>\n\n\n\n<li>Taraflar ayn\u0131 \u015fehirde de\u011filse ya da pusula imzalama konusunda sorun varsa e-gider pusulas\u0131 ile i\u015flem yap\u0131l\u0131r.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gider_Pusulasi_Stopaj_Oranlari\"><\/span>Gider Pusulas\u0131 Stopaj Oranlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Al\u0131m-sat\u0131m durumunda \u00f6demeyi alacak taraftan <a href=\"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/\">stopaj<\/a> ad\u0131nda vergi kesintisi yap\u0131l\u0131r. Stopaj kesintisi ticari faaliyet sonucu hen\u00fcz kazan\u00e7 beyan edilmeden kesildi\u011fi i\u00e7in \u00f6deme yap\u0131lmadan \u00f6nce belge \u00fczerinde g\u00f6sterilir. Dolay\u0131s\u0131yla \u00f6deme stopaj kesintisi baz al\u0131narak yap\u0131l\u0131r. Belgeyi d\u00fczenlerken stopaj kesintisi Gelir Vergisi Kanunu 94. maddede g\u00fcncel olarak belirtilen \u015fekilde yap\u0131l\u0131r. Stopaj oranlar\u0131 verilen kararlar neticesinde de\u011fi\u015fmekle birlikte 2023 y\u0131l\u0131nda \u015f\u00f6yledir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>%2<\/strong>: Hurda mal al\u0131m\u0131, \u00e7ar\u015faf, havlu, kilim, \u00f6rg\u00fc, nak\u0131\u015f, turistik e\u015fyalar, dokuma \u00fcr\u00fcnleri ve hizmet bedeli, di\u011fer mal al\u0131mlar\u0131<\/li>\n\n\n\n<li><strong>%5<\/strong>: Di\u011fer hizmet stat\u00fcs\u00fcndeki al\u0131mlar (\u00fcr\u00fcn ve hizmet bedeli ayr\u0131ld\u0131ysa)<\/li>\n\n\n\n<li><strong>%10<\/strong>: Di\u011fer hizmet stat\u00fcs\u00fcndeki al\u0131mlar (\u00fcr\u00fcn ve hizmet bedeli ayr\u0131lmad\u0131ysa)<\/li>\n\n\n\n<li><strong>%20<\/strong>: Kap\u0131 kap\u0131 dola\u015farak mal satanlar\u0131n komisyon ve prim \u00f6demesi, esnaf muafiyet belgesi ve vergi m\u00fckellefiyeti olmayanlar\u0131n hizmet ve mal al\u0131mlar\u0131<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gider_Pusulasi_Hesaplama\"><\/span>Gider Pusulas\u0131 Hesaplama<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Al\u0131m-sat\u0131m i\u015flemleri sonras\u0131 gider pusulas\u0131 d\u00fczenlemek isteyenlerin iki farkl\u0131 y\u00f6ntem kullanmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Hesaplama i\u015flemleri br\u00fct ya da net tutar \u00fczerinden yap\u0131labilir. Al\u0131nan mal ya da hizmete konu olan vergiler de hesaplama i\u015flemine dahil edilir.&nbsp;<\/p>\n\n\n\n<p>Br\u00fct tutar \u00fczerinden hesaplama (br\u00fctten nete):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mal ya da hizmet kar\u015f\u0131l\u0131\u011f\u0131nda \u00f6denen br\u00fct tutar \u00fczerinden yap\u0131l\u0131r. \u00d6rne\u011fin 10.000 TL\u2019lik br\u00fct \u00fczerinden hesaplama yap\u0131lacaksa %20 stopaj vergisi oran\u0131 kesilir, KDV hesaplanmadan faturaya i\u015flenir. Kesintilerden sonra ele ge\u00e7ecek net \u00f6deme miktar\u0131 bulunur.<\/li>\n<\/ul>\n\n\n\n<p><strong>Mal br\u00fct tutar<\/strong>: 10.000 TL<\/p>\n\n\n\n<p><strong>Hesaplama y\u00f6ntemi<\/strong>: 10.000 x (%100 &#8211; %20) = 10.000 x 0,8<\/p>\n\n\n\n<p><strong>Vergi hari\u00e7 tutar<\/strong>: 8.000 TL<\/p>\n\n\n\n<p>Net tutar \u00fczerinden hesaplama (netten br\u00fcte):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>KDV hesaplama d\u0131\u015f\u0131nda tutularak %20 stopaj kesintisi baz al\u0131narak hesaplama yap\u0131l\u0131r. \u00d6rne\u011fin 10.000 TL\u2019lik net tutar i\u00e7in hesaplama yap\u0131ld\u0131ktan sonra kesintiler dahil ele ge\u00e7ecek toplam miktar bulunur.<\/li>\n<\/ul>\n\n\n\n<p><strong>Mal net tutar<\/strong>: 10.000 TL<\/p>\n\n\n\n<p><strong>Hesaplama y\u00f6ntemi<\/strong>: 10.000 \u00f7 (%100 &#8211; %20) = 10.000 \u00f7 0,8<\/p>\n\n\n\n<p><strong>Vergi dahil tutar<\/strong>: 12.500 TL<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gider_Pusulasi_Ornegi\"><\/span>Gider Pusulas\u0131 \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gider pusulalar\u0131 \u015fekil, tasar\u0131m gibi noktalarda farkl\u0131l\u0131klar g\u00f6sterse de i\u00e7erik olarak baz\u0131 bilgileri i\u00e7ermesi zorunludur. A\u015fa\u011f\u0131da zorunlu bilgiler ile olu\u015fturulan \u00f6rnek bir belgeyi inceleyebilirsiniz.<\/p>\n\n\n\n<p>(Maliye Bakanl\u0131\u011f\u0131 Logosu)<\/p>\n\n\n\n<p><strong>\u0130l Kodu:<\/strong> 34<\/p>\n\n\n\n<p><strong>Unvan:<\/strong> ABC LTD \u015eT\u0130 <strong>G\u0130DER PUSULASI<\/strong><\/p>\n\n\n\n<p><strong>Adres:<\/strong> XXX mh. 999\/99 \u0130stanbul <strong>Seri :<\/strong> A<\/p>\n\n\n\n<p><strong>Vergi No: <\/strong>123123123 <strong>S\u0131ra No: <\/strong>12341234<\/p>\n\n\n\n<p><strong>Vergi Dairesi: <\/strong>At\u0131\u015falan\u0131 V. D. <strong>Tarih:<\/strong> 01 \/03 \/ 2050<\/p>\n\n\n\n<p><strong>A\u00c7IKLAMA<\/strong><strong> <\/strong><strong><\/strong><strong> <\/strong><strong>M\u0130KTARI<\/strong><strong> <\/strong><strong><\/strong><strong>B\u0130R\u0130M F\u0130YATI<\/strong> <strong>TUTARI<\/strong><\/p>\n\n\n\n<p>XXXX X X TL X TL<\/p>\n\n\n\n<p>Tevkif Edilen&nbsp;<\/p>\n\n\n\n<p><strong>Toplam:<\/strong> XX TL<\/p>\n\n\n\n<p><strong>Gelir Vergisi Oran\u0131:<\/strong><\/p>\n\n\n\n<p><strong>KDV Oran\u0131:<\/strong><\/p>\n\n\n\n<p><strong>Kesinti Toplam\u0131: <\/strong>XX TL<\/p>\n\n\n\n<p><strong>\u00d6denecek Net Tutar: <\/strong>XX TL<\/p>\n\n\n\n<p><strong>Yaln\u0131z <\/strong>\u2026\u2026\u2026\u2026\u2026\u2026XX\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.. <strong>TL olan yukar\u0131da belirtilen mal \/ i\u015f bedelini ald\u0131m.&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Ad ve Soyad: <\/strong>Xxxx XXXX<\/p>\n\n\n\n<p><strong>Adres: <\/strong>\u00d6rnek mh. 99 \/ 9 Ba\u011fc\u0131lar \/ \u0130stanbul<\/p>\n\n\n\n<p><strong>\u0130mza:<\/strong><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">\u015eirketinizi M\u00fckellef ile Kurun ve Y\u00f6netin<\/h1>\n\n\n\n<p>Siz de \u015firket kurmak ve i\u015finizi b\u00fcy\u00fctmek istiyorsan\u0131z T\u00fcrkiye\u2019deki t\u00fcm i\u015flemleriniz i\u00e7in M\u00fckellef\u2019i tercih edebilirsiniz. Nerede olursan\u0131z olun sadece belgelerinizi y\u00fckleyerek \u015firket kurulu\u015fu i\u00e7in ilk ad\u0131m\u0131n\u0131z\u0131 atabilir, sonras\u0131nda online \u00f6n muhasebe servisimizden yararlanabilirsiniz. Hizmet ve planlar\u0131m\u0131z hakk\u0131nda daha \u00e7ok bilgiye ula\u015fmak i\u00e7in <a href=\"https:\/\/mukellef.co\/tr\">web sitemizi<\/a> ziyaret edebilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>Gider pusulas\u0131, mal veya hizmetlerin al\u0131m\u0131 sonras\u0131ndaki harcamalar\u0131 belgelendirmek i\u00e7in kullan\u0131l\u0131r. Fatura olarak da kabul edilen bu belge, \u015firketlerin muhasebesi i\u00e7in \u00f6nemli evraklar aras\u0131nda yer al\u0131r. Gider pusulas\u0131 hakk\u0131nda detayl\u0131 bilgiye sahip olmak i\u00e7in blog yaz\u0131m\u0131z\u0131 okumaya devam edebilirsiniz. Gider pusulalar\u0131 iade mallarda ya da fatura kesilmedi\u011fi zamanlarda da haz\u0131rlan\u0131r. Gider pusulas\u0131 d\u00fczenlenmesi i\u00e7in ba\u015fl\u0131ca &#8230;<\/p>\n","protected":false},"author":2,"featured_media":6373,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[382],"tags":[],"class_list":["post-6372","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket-yonetimi"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/6372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=6372"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/6372\/revisions"}],"predecessor-version":[{"id":7752,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/6372\/revisions\/7752"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/6373"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=6372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=6372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=6372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}