<!--[if gte mso 9]><xml> <o:OfficeDocumentSettings> <o:AllowPNG /> </o:OfficeDocumentSettings> </xml><![endif]--> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 12.0pt" class="MsoNormal">T.C.</p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 12.0pt" class="MsoNormal"> </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 12.0pt" class="MsoNormal">GELİR İDARESİ BAŞKANLIĞI </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 12.0pt" class="MsoNormal"><span style="mso-spacerun:yes"> </span>İSTANBUL VERGİ DAİRESİ BAŞKANLIĞI </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 12.0pt" class="MsoNormal">Mükellef Hizmetleri Usul Grup Müdürlüğü<span style="mso-tab-count:1"> </span> </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 12.0pt" class="MsoNormal"><span style="mso-spacerun:yes"> </span></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 12.0pt" class="MsoNormal">Sayı<span style="mso-tab-count:1"> </span>:<span style="mso-tab-count:1"> </span>11395140-105[210-2014/VUK2-7893]-2066</p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 12.0pt" class="MsoNormal"><span style="mso-tab-count:1"> </span>14/08/2014<br /> Konu:</p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: 12.0pt" class="MsoNormal"><span style="mso-tab-count:1"> </span>Serbest Meslek Kazanç Defterinin iş yerinde bulundurulmasının zorunlu olup olmadığı ve kayıt nizamı</p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"> </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>İlgi özelge talep formunuzda; avukatlık faaliyetinden dolayı ... Vergi Dairesi Müdürlüğünün ... vergi kimlik numaralı mükellefi olduğunuzu belirterek serbest meslek kazanç defterinin işyerinizde bulundurma zorunluluğunuzun olup olmadığı hususunda Başkanlığımız görüşünün talep edildiği anlaşılmıştır.</p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"> <span style="mso-spacerun:yes"> </span>213 sayılı Vergi Usul Kanununun 171 inci maddesinde; defterlerin mükellefin vergi ile ilgili servet, sermaye hesap durumlarını, vergi ile ilgili faaliyet ve hesap neticelerini tespit etmek, vergi ile ilgili muameleleri belli etmek, mükellefin vergi karşısındaki durumunu hesap üzerinden kontrol etmek ve incelemek, mükellefin hesap ve kayıtlarının yardımıyla üçüncü şahısların vergi karşısındaki durumlarını kontrol etmek ve incelemek amacıyla tutulduğu belirtilmiş, 172 nci maddesinde ise; defter tutma zorunluluğu olan gerçek ve tüzel kişiler sayılmış olup, 5 numaralı bentte de serbest meslek erbabına yer verilmiştir. </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>Mezkur Kanunun 210 uncu maddesinde; "Serbest meslek erbabı bir (Kazanç defteri) tutarlar. </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>Bu defterin bir tarafına giderler, diğer tarafına da hasılat kaydolunur. </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>Defterin gider tarafına, yapılan giderlerin nev'i ile yapıldığı tarih ve hasılat tarafına ise ücretin alındığı tarih ve miktarı ile kimden alındığı yazılır. ..." hükmü yer almaktadır. </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>Öte yandan, anılan Kanunun 219 uncu maddesinde ise; "Muameleler defterlere zamanında kaydedilir. şöyle ki: </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>... </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>c) Günlük kasa, günlük perakende satış ve hasılat defterleri ile serbest meslek kazanç defterine muameleler günü gününe kaydedilir." hükmüne yer verilmiştir. </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>Yine aynı Kanunun 353 üncü maddesinin 4 numaralı bendinde; "Günlük kasa defteri, günlük perakende satış ve hâsılat defteri ile Maliye Bakanlığınca tutulma ve günü gününe kayıt edilme mecburiyeti getirilen defterlerin; işyerinde bulundurulmaması, bu defterlere yazılması gereken işlemlerin günü gününe deftere kayıt edilmemesi veya yoklama ve incelemeye yetkili olanlara istendiğinde ibraz edilmemesi halleri ile vergi kanunlarının uygulanması bakımından levha bulundurma veya asma zorunluluğu bulunan mükelleflerin bu zorunluluğa uymamaları halinde her tespit için<span style="mso-spacerun:yes"> </span>190 -TL (432 Sıra No.lu V.U.K Genel Tebliği ile 1.1.2014'den itibaren) özel usulsüzlük cezası kesilir."<span style="mso-spacerun:yes"> </span>hükmü yer almaktadır. </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>Bu itibarla, iş yerinde bulundurulmaması ve günü gününe kayıt edilmemesi halinde özel usulsüzlük cezası kesilecek defterler, Maliye Bakanlığınca kendisine verilen yetkiye dayanılarak ihdas edilip tutulma ve günü gününe kayıt edilme zorunluluğu getirilenlerdir. Ancak, Serbest Meslek Kazanç Defteri Vergi Usul Kanununun 210 uncu maddesi uyarınca tutulma ve aynı Kanunun 219 uncu maddesinin birinci fıkrasının "c" bendine göre de günü gününe kaydedilme zorunluluğu olan bir defter olmakla birlikte, Maliye Bakanlığının yetkisine dayanılarak ihdas edilmiş bir defter değildir. </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>Buna göre, serbest meslek kazanç defterini işyerinde bulundurma zorunluluğunuz bulunmamakla birlikte, söz konusu defterin ibrazı için tarafınıza verilecek münasip bir süre içerisinde ibraz görevini yerine getirmemeniz halinde adınıza Vergi Usul Kanununun mükerrer 355 inci maddesi uyarınca özel usulsüzlük cezası kesileceği, ayrıca serbest meslek kazanç defterinin günü gününe tutulmadığının, kayıt nizamına uyulmadığının tespiti halinde ise aynı Kanunun 352 nci maddesi uyarınca ceza kesileceği tabiidir. </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span>Bilgi edinilmesini rica ederim.</p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"><span style="mso-spacerun:yes"> </span></p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"> </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal">(*)<span style="mso-spacerun:yes"> </span>Bu Özelge 213 sayılı Vergi Usul Kanununun 413.maddesine dayanılarak verilmiştir.</p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal"> </p> <p style="margin-bottom:0cm;margin-bottom:.0001pt;line-height: normal" class="MsoNormal">(**)<span style="mso-spacerun:yes"> </span>İnceleme, yargı ya da uzlaşmada olduğu halde bu konuya ilişkin olarak yanlış bilgi verilmiş ise bu özelge geçersizdir.</p> <p 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