{"id":256,"date":"2018-10-19T13:04:43","date_gmt":"2018-10-19T13:04:43","guid":{"rendered":"http:\/\/alkankeles.olusum.com.tr\/?page_id=256"},"modified":"2018-10-25T09:02:35","modified_gmt":"2018-10-25T06:02:35","slug":"e-smmm","status":"publish","type":"page","link":"https:\/\/www.elvantulum.com.tr\/?page_id=256","title":{"rendered":"E-SMMM"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-499 size-full\" src=\"http:\/\/www.alkankeles.com.tr\/wp-content\/uploads\/2018\/10\/esmm1.png\" alt=\"\" width=\"720\" height=\"273\" \/><\/p>\n<p>487 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile y\u00fcr\u00fcrl\u00fc\u011fe giren e-Serbest Meslek Makbuzu (e-SMM) Uygulamas\u0131, Serbest Meslek Makbuzunun Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen standartlara uygun olarak elektronik ortamda olu\u015fturulmas\u0131, muhafazas\u0131, ibraz\u0131 ve raporlanmas\u0131n\u0131 kapsayan uygulamad\u0131r.<\/p>\n<p>01\/01\/2018 tarihi itibariyle dileyen serbest meslek erbaplar\u0131 uygulamaya dahil olarak mesleki faaliyetlerine ili\u015fkin tahsilatlar\u0131 i\u00e7in ka\u011f\u0131t ortamda d\u00fczenlemi\u015f olduklar\u0131 Serbest Meslek Makbuzunu elektronik belge olarak elektronik ortamda d\u00fczenleyebilir, muhatab\u0131n\u0131n talebi do\u011frultusunda elektronik veya ka\u011f\u0131t ortamda iletilebilir, elektronik ortamda muhafaza edip Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na elektronik ortamda raporlayabilirler.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class=\"slide-text-bg2\">\n<h3>487 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile y\u00fcr\u00fcrl\u00fc\u011fe giren e-Serbest Meslek Makbuzu (e-SMM) Uygulamas\u0131, Serbest Meslek Makbuzunun Gelir<\/h3>\n<\/div>\n<div class=\"flex-btn-div\"><a href=\"https:\/\/www.elvantulum.com.tr\/?page_id=256\" class=\"btn1 flex-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/div>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-256","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/256","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=256"}],"version-history":[{"count":1,"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/256\/revisions"}],"predecessor-version":[{"id":510,"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/256\/revisions\/510"}],"wp:attachment":[{"href":"https:\/\/www.elvantulum.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}