{"id":116,"date":"2020-11-24T11:39:53","date_gmt":"2020-11-24T08:39:53","guid":{"rendered":"http:\/\/odispro.com\/blog\/?p=116"},"modified":"2021-05-18T13:42:08","modified_gmt":"2021-05-18T10:42:08","slug":"e-smm-ozellikleri-nelerdir-e-smm","status":"publish","type":"post","link":"https:\/\/www.odispro.com\/blog\/e-smm-ozellikleri-nelerdir-e-smm","title":{"rendered":"e-SMM \u00d6zellikleri Nelerdir?"},"content":{"rendered":"<p>e-SMM \u00d6zellikleri;<\/p>\n<ul>\n<li><strong>e-SMM,<\/strong> yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t serbest meslek makbuzu ile ayn\u0131 hukuki niteliklere sahiptir.<\/li>\n<li><strong>e-Serbest Meslek Makbuzu:<\/strong> Elektronik belge bi\u00e7iminde olu\u015fturulmu\u015f serbest meslek makbuzunu ifade eder.<\/li>\n<li><strong>e-Serbest Meslek Makbuzu Uygulamas\u0131:<\/strong> G\u0130B taraf\u0131ndan belirlenen standartlara uygun olarak elektronik ortamda muhafazas\u0131, ibraz\u0131 ve raporlanmas\u0131n\u0131 kapsayan uygulamay\u0131 ifade eder.<\/li>\n<\/ul>\n<h2><strong>Kimler e-Serbest Meslek Makbuzu Kullanmak Zorundad\u0131r?<\/strong><\/h2>\n<p>SMM belgesi d\u00fczenlemek zorunda olan m\u00fckelleflere (Noterler hari\u00e7 olmak \u00fczere mali m\u00fc\u015favir, avukat, doktor, m\u00fchendis ve sanat\u00e7\u0131lar) 01.01.2018 tarihi itibar\u0131yla e-SMM uygulamas\u0131na d\u00e2hil olma imkan\u0131 sunulmu\u015ftur.<\/p>\n<h2><strong>e-SMM \u00d6zellikleri Nelerdir?<\/strong><\/h2>\n<ul>\n<li>e-Serbest Meslek Makbuzu, serbest meslek erbab\u0131 taraf\u0131ndan mesleki faaliyetlerine ili\u015fkin <a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">213 say\u0131l\u0131 VUK<\/a>\u2019 un h\u00fck\u00fcmlerine g\u00f6re d\u00fczenlenir.<\/li>\n<li>e-SMM, ka\u011f\u0131t serbest meslek makbuzu ile tamamen ayn\u0131 yasal niteliklere sahiptir.<\/li>\n<li>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na elektronik ortamda raporlan\u0131r.<\/li>\n<li>Dijital olarak muhafaza ve ibraz edilmektedir.<\/li>\n<\/ul>\n<h2>e-<strong>Serbest Meslek Makbuzuna Eklenmesi Gereken Bilgiler Nelerdir?<\/strong><\/h2>\n<p>M\u00fc\u015fteriye ait isim, soy isim ya da unvan, adres, vergi m\u00fckellefi ise vergi dairesi, vergi kimlik numaras\u0131 ya da T.C. kimlik numaras\u0131,<\/p>\n<p>Serbest meslek erbab\u0131na ait isim, soy isim, adres, vergi dairesi, vergi kimlik numaras\u0131 ve T.C. kimlik numaras\u0131,<\/p>\n<p>Al\u0131nan paran\u0131n miktar\u0131 e-Serbest Meslek Makbuzunda yer al\u0131r. Varsa vergi tevkifat\u0131 tutarlar\u0131 ile KDV tutarlar\u0131 ayr\u0131nt\u0131s\u0131yla belirtilir.<\/p>\n<p>Belgenin i\u00e7eri\u011finde belge numaras\u0131, belge d\u00fczenlenme tarihi (tarih, saat, dakika olarak) bulunur. M\u00fckelleflere ait bilgilere ek olarak ihtiya\u00e7 halinde ba\u015fka bilgilere de yer verilebilir.<\/p>\n<h2><strong>e-SMM Uygulamas\u0131na Ge\u00e7i\u015f Yapmak \u00c7ok Kolay!<\/strong><\/h2>\n<p>e-SMM uygulamas\u0131na ge\u00e7i\u015f yapman\u0131z i\u00e7in Mali m\u00fch\u00fcr veya e-imza\u2019 ya sahip olman\u0131z yeterlidir. Serbest meslek erbaplar\u0131, Mali M\u00fch\u00fcr veya e-\u0130mza temin ederek hemen e-Serbest Meslek Makbuzu olu\u015fturmaya ba\u015flayabilirler. Mali M\u00fch\u00fcr ba\u015fvurusu yapmak i\u00e7in <a href=\"https:\/\/mportal.kamusm.gov.tr\/bp\/edf.go\" target=\"_blank\" rel=\"noopener noreferrer\">buraya t\u0131klay\u0131n\u0131z.<\/a><\/p>\n<p>Mali m\u00fchr\u00fcn\u00fcz veya e-\u0130mzan\u0131z elinizdeyse E-SMM Uygulamas\u0131na ge\u00e7i\u015f yapmak i\u00e7in bize bilgi vermeniz yeterli, E-SMM Uygulamas\u0131na ge\u00e7i\u015f yapmak i\u00e7in<a href=\"http:\/\/odispro.com\/iletisim\" target=\"_blank\" rel=\"noopener noreferrer\"> t\u0131klay\u0131n\u0131z.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>e-SMM \u00d6zellikleri; e-SMM, yeni bir belge t\u00fcr\u00fc olmay\u0131p, ka\u011f\u0131t serbest meslek makbuzu ile ayn\u0131 hukuki niteliklere sahiptir. e-Serbest Meslek Makbuzu:<\/p>\n","protected":false},"author":2,"featured_media":220,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[140,6],"tags":[67,74,69,70,68],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>e-SMM \u00d6zellikleri Nelerdir? 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