{"id":149,"date":"2020-11-23T16:47:24","date_gmt":"2020-11-23T13:47:24","guid":{"rendered":"http:\/\/odispro.com\/blog\/?p=149"},"modified":"2021-06-23T15:04:46","modified_gmt":"2021-06-23T12:04:46","slug":"mali-muhur-nedir-mali-muhur-nasil-alinir","status":"publish","type":"post","link":"https:\/\/www.odispro.com\/blog\/mali-muhur-nedir-mali-muhur-nasil-alinir","title":{"rendered":"Mali M\u00fch\u00fcr Nedir? Mali M\u00fch\u00fcr Nas\u0131l Al\u0131n\u0131r? \u00d6nemi Nedir?"},"content":{"rendered":"<p>Mali M\u00fch\u00fcr; Vergi Usul Kanunun 242 Maddesinin Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetkiye dayan\u0131larak \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r ve 397 S\u0131ra No. Vergi Usul Kanunu Genel Tebli\u011fi \u00e7er\u00e7evesinde Ba\u015fkanl\u0131k i\u00e7in T\u00dcB\u0130TAK b\u00fcnyesindeki Kamu Sertifikasyon Merkezi (yetkili tek kurulu\u015f) taraf\u0131ndan \u00fcretilmektedir. Elektronik M. M\u00fch\u00fcr sertifikalar\u0131, t\u00fczel ki\u015filer ile kurum, kurulu\u015f ve i\u015fletmeler taraf\u0131ndan elektronik belge olarak olu\u015fturulacak e-Fatura, e-Defter ve di\u011fer yasal belgelerin;<\/p>\n<ul>\n<li>B\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn, kayna\u011f\u0131n\u0131n ve i\u00e7eri\u011finin garanti alt\u0131na al\u0131nmas\u0131,<\/li>\n<li>Elektronik ortamda muhataplar\u0131na iletilmesi ve elektronik ortamda saklanmas\u0131 s\u0131ras\u0131nda g\u00fcvenli\u011finin ve gizlili\u011finin sa\u011flanmas\u0131 amac\u0131yla tasarlanm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p>e-Fatura uygulamas\u0131n\u0131 kullanmak i\u00e7in M. m\u00fch\u00fcr temini zorunludur. Elektronik bir belgedir ve bir USB cihaz i\u00e7erisinde KAMU SM taraf\u0131ndan sahibine teslim edilmektedir. e- Fatura uygulamas\u0131na ba\u015fvuru s\u0131ras\u0131nda temin edilmekte olup, m\u00fckellef birden fazla lokalden e-Fatura uygulamas\u0131n\u0131 kullanmak istedi\u011finde m\u00fckellefin ayn\u0131 mali m\u00fchr\u00fcne sahip ek USB cihazlar ilave olarak Kamu SM\u2019den temin edilebilmektedir. Konuyla ilgili detayl\u0131 bilgilere <a href=\"http:\/\/mm.kamusm.gov.tr\/\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/mm.kamusm.gov.tr\/<\/a> adresinden ula\u015f\u0131labilir.<\/p>\n<h2><strong>\u00d6nemi Nedir?<\/strong><\/h2>\n<p>e-fatura ve di\u011fer resmi belgelerin b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fc, kayna\u011f\u0131n\u0131 ve i\u00e7eri\u011fini garanti alt\u0131na alma g\u00f6revindedir. Bundan dolay\u0131 <strong>mali m\u00fch\u00fcr<\/strong>, bu belgelerin elektronik ortamdan ilgililere iletimi ve elektronik ortamda saklanmas\u0131 esnas\u0131nda g\u00fcvenli\u011fini ve gizlili\u011fini sa\u011flayan bir elektronik ka\u015fe olarak belirtilmektedir.<\/p>\n<h2><strong>Ba\u015fvurusu Nas\u0131l Yap\u0131l\u0131r?<\/strong><\/h2>\n<p>Mali M\u00fchr\u00fc alabilmek i\u00e7in istisnai durumlar haricinde elektronik ortamda ba\u015fvuru yap\u0131lmaktad\u0131r. Online ba\u015fvuru yapamayan, \u015firketi temsile yetkili olan ki\u015filerin yabanc\u0131 oldu\u011fu kurumlar (%100 yabanc\u0131 ortakl\u0131 kurumlar), Adi ortakl\u0131klar, Kooperatifler, Fonlar, OSB ve Kolektif \u015eirketler ilgili evraklar\u0131 g\u00f6ndererek yaz\u0131l\u0131 ba\u015fvurabilirler. Online ba\u015fvuru yapabilmek i\u00e7in <a href=\"http:\/\/mm.kamusm.gov.tr\/surecler\/\">http:\/\/mm.kamusm.gov.tr\/surecler\/<\/a> sitesinden bilgi alabilirsiniz.<\/p>\n<h2><strong>\u00dccreti Ne Kadard\u0131r?<\/strong><\/h2>\n<p>Genellikle \u00e7o\u011fu ki\u015fi m\u00fch\u00fcr&#8217; \u00fcn \u00e7ok pahal\u0131 bir uygulama oldu\u011funu d\u00fc\u015f\u00fcnmektedir. Fakat san\u0131lan\u0131n aksine durum \u00f6yle de\u011fil. G\u0130B\u2019 e<strong> mali m\u00fch\u00fcr ba\u015fvurusu<\/strong> s\u0131ras\u0131nda \u00f6denmesi gereken <strong>\u00fccret<\/strong> y\u0131ldan y\u0131la <strong>de\u011fi\u015fmektedir.<\/strong><\/p>\n<p>Mali m\u00fch\u00fcr sertifikas\u0131 (M\u00dcS) ve g\u00fcvenlik hizmetleri sertifikas\u0131 (G\u00dcS) 3 y\u0131l ge\u00e7erli olacak \u015fekilde olu\u015fturulur. G\u00fcncel sertifika fiyatlar\u0131n\u0131 a\u015fa\u011f\u0131da g\u00f6rebilirsin:<\/p>\n<ul>\n<li>T\u00fczel ki\u015fi i\u00e7in 3 y\u0131ll\u0131k M\u00dcS+G\u00dcS ve ak\u0131ll\u0131 kart okuyucu: 256,60 TL (220 TL + KDV).<\/li>\n<li>Ger\u00e7ek ki\u015fi i\u00e7in 3 y\u0131ll\u0131k mali m\u00fch\u00fcr sertifikas\u0131 (M\u00dcS+G\u00dcS) ve ak\u0131ll\u0131 kart okuyucu: 141,60 TL (120 TL + KDV).<\/li>\n<\/ul>\n<h2><strong>Mali M\u00fch\u00fcr Elime Ula\u015ft\u0131 Sonras\u0131nda Ne Yapmam Gerekiyor?<\/strong><\/h2>\n<p>M\u00fch\u00fcr elinize ula\u015ft\u0131ktan sonra, G\u0130B \u00fczerinden e-Fatura ve e-Defter i\u00e7in ayr\u0131ca ba\u015fvuru yapman\u0131z gerekmektedir.<\/p>\n<h2><strong>Mali M\u00fch\u00fcr\u2019 \u00fc Bir Kez Alm\u0131\u015f Olmak Yeterli mi?<\/strong><\/h2>\n<p>Evet, bir defa al\u0131nm\u0131\u015f olmas\u0131 yeterlidir. Mevcut m\u00fch\u00fcrle her zaman E-Fatura kullan\u0131labilir.<\/p>\n<h2><strong>Ayn\u0131 Holding B\u00fcnyesinde Bulunan Farkl\u0131 Firmalar\u0131m\u0131z \u0130\u00e7in Tek Bir M\u00fch\u00fcr Alabilir Miyiz?<\/strong><\/h2>\n<p>Hay\u0131r. Mali m\u00fch\u00fcr vergi numaras\u0131 baz\u0131nda verildi\u011finden, holding b\u00fcnyesinde yer alan her bir t\u00fczel ki\u015filik i\u00e7in ayr\u0131 bir m\u00fch\u00fcr alman\u0131z gerekmektedir.<\/p>\n<h2><strong>G\u0130B\u2019 den Alaca\u011f\u0131m Mali M\u00fchr\u00fc Nas\u0131l Kullanaca\u011f\u0131m? Almasam Olur Mu?<\/strong><\/h2>\n<p><a href=\"https:\/\/www.odispro.com\/blog\/e-faturaya-gecis-yapmanin-yollari\" target=\"_blank\" rel=\"noopener noreferrer\">E-fatura uygulamas\u0131na<\/a> d\u00e2hil olmak i\u00e7in m\u00fch\u00fcr almak zorunludur. ODISPRO e-fatura uygulamas\u0131nda m\u00fchr\u00fcn\u00fcz\u00fc sadece ODISPRO taraf\u0131ndan G\u0130B\u2019 e g\u00f6nderilecek olan ba\u015fvuru dosyan\u0131z\u0131 imzalamak i\u00e7in kullanacaks\u0131n\u0131z. Do\u011frudan uyum veya G\u0130B Portal y\u00f6ntemi ile e-Fatura uygulamas\u0131na dahil olman\u0131z durumunda ise firman\u0131za ait m\u00fchr\u00fc kullanman\u0131z gerekmektedir.<\/p>\n<h2><strong>Farkl\u0131 Yerlerde Hizmet Veren Bir Firma, E-fatura Portal\u0131n\u0131 Kullan\u0131p Farkl\u0131 Yerlerden Mali M\u00fch\u00fcr D\u0131\u015f\u0131nda Bir Y\u00f6ntem \u0130le (e-imza, sertifika) Faturalar\u0131 \u0130mzalay\u0131p G\u00f6nderebilir Mi?<\/strong><\/h2>\n<p>5 Mart 2010 tarih ve 27512 Say\u0131l\u0131 Resmi Gazetede 397 S\u0131ra No. Vergi Usul Kanunu Genel tebli\u011finin yay\u0131mlanmas\u0131yla. Elektronik Fatura Uygulamas\u0131 ile ilgili usul ve esaslar\u0131 belirlenmi\u015ftir. e-fatura uygulamas\u0131nda mali m\u00fch\u00fcr\/elektronik imza zorunludur. E-Fatura uygulamas\u0131n\u0131 portal y\u00f6ntemiyle kullanacak m\u00fckelleflerin uygulamaya <strong>mali m\u00fch\u00fcr\/e-imza<\/strong> ile girmeleri gerekmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mali M\u00fch\u00fcr; Vergi Usul Kanunun 242 Maddesinin Maliye Bakanl\u0131\u011f\u0131na verdi\u011fi yetkiye dayan\u0131larak \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r ve 397 S\u0131ra No. Vergi Usul Kanunu<\/p>\n","protected":false},"author":2,"featured_media":935,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[140],"tags":[89,91,90],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Mali M\u00fch\u00fcr Nedir? 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