{"id":64629,"date":"2026-01-23T17:47:03","date_gmt":"2026-01-23T21:47:03","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=64629"},"modified":"2026-01-23T17:47:03","modified_gmt":"2026-01-23T21:47:03","slug":"yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/","title":{"rendered":"Yeni Kural, Yeni Maliyet: YMM Tasdik Raporu Zorunlulu\u011fu Sizi Nas\u0131l Etkiler?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">30.12.2025 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan <\/span><a href=\"https:\/\/www.etonet.org.tr\/uploads\/cf\/a87205468a.pdf\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">Say\u0131: 33123 \u201c49 S\u0131ra No.lu Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Genel Tebli\u011fi\u201d<\/span><\/a><span style=\"font-weight: 400;\">, \u00f6zellikle istisna\/indirim kullanan m\u00fckellefler i\u00e7in yeni bir d\u00f6nemi ba\u015flat\u0131yor: belirli ko\u015fullarda <\/span><b>Yeminli Mali M\u00fc\u015favir (YMM) tasdik raporu<\/b><span style=\"font-weight: 400;\"> zorunlulu\u011fu. Konu ilk bak\u0131\u015fta \u201cb\u00fcy\u00fck \u015firket i\u015fi\u201d gibi dursa da, pratikte en \u00e7ok etkilenen gruplardan biri; <\/span><b>\u015fah\u0131s \u015firketleri ve yurtd\u0131\u015f\u0131na hizmet satan freelancer\u2019lar<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">\u00c7\u00fcnk\u00fc bu kitlede iki \u015fey ayn\u0131 anda oluyor:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Gelirler d\u00f6vizle artt\u0131k\u00e7a, y\u0131l i\u00e7inde istisna\/indirim tutarlar\u0131 h\u0131zla b\u00fcy\u00fcyor.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Belgelendirme (s\u00f6zle\u015fme\u2013fatura\u2013tahsilat\u2013hizmet ifas\u0131 kan\u0131t\u0131) \u00e7o\u011fu zaman da\u011f\u0131n\u0131k kalabiliyor.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Bu yaz\u0131n\u0131n amac\u0131; \u201cBen etkileniyor muyum?\u201d sorusuna h\u0131zl\u0131 yan\u0131t vermenizi sa\u011flamak, <\/span><b>500.000 TL \/ 1.000.000 TL e\u015fiklerinin<\/b><span style=\"font-weight: 400;\"> nas\u0131l \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 sade bir dille anlatmak ve Mart\/Nisan beyan d\u00f6nemine kalmadan haz\u0131rl\u0131k yapman\u0131za yard\u0131mc\u0131 olmak.\u00a0<\/span><\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/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 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#YMM_Tasdik_Raporu_Nedir_Neden_Isteniyor\" >YMM Tasdik Raporu Nedir, Neden \u0130steniyor?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#49_Sira_Nolu_Genel_Teblig_Neyi_Degistirdi\" >49 S\u0131ra No.lu Genel Tebli\u011f Neyi De\u011fi\u015ftirdi?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Parasal_Esikler_500000_TL_1000000_TL_Nasil_Calisir\" >Parasal E\u015fikler: 500.000 TL \/ 1.000.000 TL Nas\u0131l \u00c7al\u0131\u015f\u0131r?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#1_%E2%80%9CTek_Kalem%E2%80%9D_Mantigi_500000_TL\" >1) \u201cTek Kalem\u201d Mant\u0131\u011f\u0131 (500.000 TL)\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#2_%E2%80%9CToplam%E2%80%9D_Mantigi_1000000_TL\" >2) \u201cToplam\u201d Mant\u0131\u011f\u0131 (1.000.000 TL)\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#3_Esik_Yonetiminde_En_Sik_Hata_Yil_Sonunu_Beklemek\" >3) E\u015fik Y\u00f6netiminde En S\u0131k Hata: Y\u0131l Sonunu Beklemek\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Hangi_Istisna_ve_Indirimler_Kapsamda\" >Hangi \u0130stisna ve \u0130ndirimler Kapsamda?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#%E2%80%9CBenim_Durumum_Giriyor_Mu%E2%80%9D_Kontrol_Mantigi\" >\u201cBenim Durumum Giriyor Mu?\u201d Kontrol Mant\u0131\u011f\u0131\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Kimler_Icin_Kritik_Sahis_Sirketleri_ve_Yurtdisina_Calisanlar\" >Kimler \u0130\u00e7in Kritik? (\u015eah\u0131s \u015eirketleri ve Yurtd\u0131\u015f\u0131na \u00c7al\u0131\u015fanlar)\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Son_Tarihler_ve_Takvim_Mart_Nisan\" >Son Tarihler ve Takvim: Mart \/ Nisan\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Rapor_Hazirlama_ve_Sunum_Sureci\" >Rapor Haz\u0131rlama ve Sunum S\u00fcreci<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Rapor_Sunulmazsa_Ne_Olur\" >Rapor Sunulmazsa Ne Olur?\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Sureci_Nasil_Yonetebilirsiniz\" >S\u00fcreci Nas\u0131l Y\u00f6netebilirsiniz?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Amerikada_Sirketleserek_Masraflarinizi_Azaltin\" >Amerika\u2019da \u015eirketle\u015ferek Masraflar\u0131n\u0131z\u0131 Azalt\u0131n\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Sik_Sorulan_Sorular\" >S\u0131k Sorulan Sorular\u00a0<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Hangi_tutarlarda_rapor_zorunlu_oluyor\" >Hangi tutarlarda rapor zorunlu oluyor?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Kimler_daha_cok_etkilenir\" >Kimler daha \u00e7ok etkilenir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Hangi_donem_icin_rapor_hazirlanir\" >Hangi d\u00f6nem i\u00e7in rapor haz\u0131rlan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Son_tarihler_ne_zaman\" >Son tarihler ne zaman?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Rapor_nereye_ve_nasil_sunulur\" >Rapor nereye ve nas\u0131l sunulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Hangi_belgeler_istenir\" >Hangi belgeler istenir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Maliyet_neye_gore_degisir\" >Maliyet neye g\u00f6re de\u011fi\u015fir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#YMM_secerken_nelere_bakmaliyim\" >YMM se\u00e7erken nelere bakmal\u0131y\u0131m?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Yilin_bir_kisminda_istisnaindirim_kullandiysam_ne_olur\" >Y\u0131l\u0131n bir k\u0131sm\u0131nda istisna\/indirim kulland\u0131ysam ne olur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.manaycpa.com\/tr\/yurtdisi-gelirlerinde-ymm-tasdik-raporu-zorunlulugu\/#Birden_fazla_istisnaindirimim_var_nasil_takip_edecegim\" >Birden fazla istisna\/indirimim var; nas\u0131l takip edece\u011fim?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"YMM_Tasdik_Raporu_Nedir_Neden_Isteniyor\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">YMM Tasdik Raporu Nedir, Neden \u0130steniyor?\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: georgia, palatino, serif;\"><b>YMM tasdik raporu<\/b><span style=\"font-weight: 400;\">, m\u00fckellefin mevzuatta YMM tasdikine ba\u011flanan vergi uygulamalar\u0131n\u0131 (\u00f6zellikle istisna\/indirim gibi vergi avantaj\u0131 do\u011furan kalemleri) mevzuata uygun \u015fekilde uygulad\u0131\u011f\u0131n\u0131; hesaplamalar\u0131n, kay\u0131tlar\u0131n ve belgelerin belirli bir \u00e7er\u00e7evede incelenip raporland\u0131\u011f\u0131n\u0131 g\u00f6steren bir g\u00fcvence mekanizmas\u0131d\u0131r.\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Vergi idaresinin bu t\u00fcr raporlar\u0131 istemesinin temel nedeni \u015fudur: \u0130stisna\/indirimler, do\u011fru uyguland\u0131\u011f\u0131nda m\u00fckellefe ciddi avantaj sa\u011flar; ancak yanl\u0131\u015f uyguland\u0131\u011f\u0131nda vergi kayb\u0131 riski do\u011furur. Bu y\u00fczden idare, mevzuatta belirlenen parasal e\u015fiklerin a\u015f\u0131lmas\u0131 halinde \u201cbelge ve hesaplama d\u00fczeni\u201dnin daha sistematik \u015fekilde do\u011frulanmas\u0131n\u0131 ister.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Burada kritik nokta: YMM raporu, \u00e7o\u011fu zaman yaln\u0131zca \u201cbir form\u201d de\u011fildir. A\u015fa\u011f\u0131dakiler birlikte de\u011ferlendirilir:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">\u0130stisna\/indirim kaleminin mevzuat \u015fartlar\u0131\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Gelir\/i\u015flemin niteli\u011fi\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">S\u00f6zle\u015fme ve fatura uyumu\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Tahsilat\u0131n izlenebilirli\u011fi\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Hizmetin ger\u00e7ekten ifa edildi\u011fine dair kan\u0131tlar\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Hesaplamalar\u0131n tutarl\u0131l\u0131\u011f\u0131\u00a0<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"49_Sira_Nolu_Genel_Teblig_Neyi_Degistirdi\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">49 S\u0131ra No.lu Genel Tebli\u011f Neyi D<\/span><\/strong><strong><span style=\"font-family: georgia, palatino, serif;\">e\u011fi\u015ftirdi?\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">49 S\u0131ra No.lu Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Genel Tebli\u011fi ile birlikte, belirli istisna\/indirim uygulamalar\u0131nda <\/span><b>tutar e\u015fi\u011fi a\u015f\u0131ld\u0131\u011f\u0131nda<\/b><span style=\"font-weight: 400;\"> YMM tasdik raporu ile tevsik beklentisi g\u00fc\u00e7lendi ve s\u00fcre\u00e7 daha g\u00f6r\u00fcn\u00fcr hale geldi.\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">M\u00fckellef a\u00e7\u0131s\u0131ndan de\u011fi\u015fiklik \u015fu \u015fekilde hissediliyor:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Daha \u00f6nce \u201cbeyanname d\u00f6neminde toparlan\u0131r\u201d denilen belge d\u00fczeni, art\u0131k y\u0131l i\u00e7ine yay\u0131lmas\u0131 gereken bir i\u015f haline geliyor.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">\u0130stisna\/indirim tutarlar\u0131 b\u00fcy\u00fcd\u00fck\u00e7e, rapor ihtimali art\u0131yor.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Raporun haz\u0131rlanmas\u0131 i\u00e7in gereken evrak seti ve hesaplama dosyas\u0131, son dakikaya b\u0131rak\u0131ld\u0131\u011f\u0131nda hem maliyet hem risk y\u00fckseltiyor.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Bu nedenle tebli\u011fi, yaln\u0131zca bir \u201crapor \u015fart\u0131\u201d olarak de\u011fil; <\/span><b>y\u0131l i\u00e7i e\u015fik takibi + belge standardizasyonu<\/b><span style=\"font-weight: 400;\"> gerektiren bir uyum de\u011fi\u015fikli\u011fi olarak okumak daha do\u011fru.\u00a0<\/span><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Parasal_Esikler_500000_TL_1000000_TL_Nasil_Calisir\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">Parasal E\u015fikler: 500.000 TL \/ 1.000.000 TL Nas\u0131l \u00c7al\u0131\u015f\u0131r?\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Bu d\u00fczenlemede pratikte en \u00e7ok konu\u015fulan iki e\u015fik var:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>500.000 TL e\u015fi\u011fi:<\/b><span style=\"font-weight: 400;\"> Tek bir istisna\/indirim kaleminde belirli b\u00fcy\u00fckl\u00fc\u011fe ula\u015f\u0131ld\u0131\u011f\u0131nda g\u00fcndeme gelir.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>1.000.000 TL e\u015fi\u011fi:<\/b><span style=\"font-weight: 400;\"> Birden fazla istisna\/indirim kaleminin toplam\u0131nda belirli b\u00fcy\u00fckl\u00fc\u011fe ula\u015f\u0131ld\u0131\u011f\u0131nda g\u00fcndeme gelir.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"1_%E2%80%9CTek_Kalem%E2%80%9D_Mantigi_500000_TL\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">1) \u201cTek Kalem\u201d Mant\u0131\u011f\u0131 (500.000 TL)\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Bir istisna\/indirim kalemini y\u0131l boyunca kullan\u0131yorsan\u0131z, o kalemin beyanname \u00fczerindeki toplam tutar\u0131 belirli bir seviyeye geldi\u011finde rapor ihtimali do\u011far.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">\u00d6rnek:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Y\u0131l boyunca yurtd\u0131\u015f\u0131na hizmet faturalar\u0131 kesiyorsunuz.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Bu gelirler \u00fczerinden belirli bir istisna\/indirim uyguluyorsunuz.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">\u0130lgili istisna\/indirim tutar\u0131 y\u0131l sonunda 500.000 TL band\u0131na yakla\u015f\u0131yorsa, \u201crapor gerekecek mi?\u201d sorusu art\u0131k teorik olmaktan \u00e7\u0131kar.\u00a0<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_%E2%80%9CToplam%E2%80%9D_Mantigi_1000000_TL\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">2) \u201cToplam\u201d Mant\u0131\u011f\u0131 (1.000.000 TL)\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Baz\u0131 m\u00fckelleflerde tek bir kalem 500.000 TL\u2019yi ge\u00e7mez; ancak birden fazla istisna\/indirim kalemi birlikte kullan\u0131l\u0131r. Bu durumda, birden fazla istisna\/indirim kaleminin toplam tutar\u0131 y\u0131l sonunda 1.000.000 TL s\u0131n\u0131r\u0131na yakla\u015ft\u0131\u011f\u0131nda, toplam tutar \u00fczerinden YMM tasdik raporu gerekip gerekmedi\u011fi fiilen de\u011ferlendirilmesi gereken bir konu haline gelir.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">\u00d6rnek:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Bir yandan yurtd\u0131\u015f\u0131na hizmet gelirlerinde istisna\/indirim,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Di\u011fer yandan farkl\u0131 bir vergi avantaj\u0131,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">\u00dc\u00e7\u00fcnc\u00fc bir kalemde ba\u015fka bir indirim\u2026\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Tek tek bak\u0131nca \u201ck\u00fc\u00e7\u00fck\u201d g\u00f6r\u00fcnen kalemler, toplamda e\u015fi\u011fi ge\u00e7ebilir.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Esik_Yonetiminde_En_Sik_Hata_Yil_Sonunu_Beklemek\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">3) E\u015fik Y\u00f6netiminde En S\u0131k Hata: Y\u0131l Sonunu Beklemek\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">E\u015fikler \u00e7o\u011fu zaman y\u0131l sonunda s\u00fcrpriz yapar. \u00c7\u00fcnk\u00fc:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">D\u00f6viz geliri olanlarda kur etkisiyle TL tutarlar\u0131 h\u0131zla b\u00fcy\u00fcr.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Baz\u0131 aylarda proje\/kontrat yo\u011funlu\u011fu artar.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">\u0130stisna\/indirim tutar\u0131, \u201cgelir\u201d kadar g\u00f6r\u00fcn\u00fcr takip edilmez.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Bu y\u00fczden en pratik yakla\u015f\u0131m \u015fudur:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Her istisna\/indirim kalemi i\u00e7in ayl\u0131k birikim tutar\u0131 takip edin.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">500.000 TL (tek kalem) ve 1.000.000 TL (toplam) band\u0131na yakla\u015f\u0131nca YMM s\u00fcrecini erkenden planlay\u0131n.\u00a0<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Hangi_Istisna_ve_Indirimler_Kapsamda\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">Hangi \u0130stisna ve \u0130ndirimler Kapsamda?\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">49 S\u0131ra No.lu Genel Tebli\u011f ile pratikte \u00f6ne \u00e7\u0131kan nokta \u015fu: <\/span><b>Belirli istisna ve indirim kalemlerinde<\/b><span style=\"font-weight: 400;\">, tutar e\u015fikleri a\u015f\u0131ld\u0131\u011f\u0131nda, bu avantajlar\u0131n <\/span><b>YMM tasdik raporu ile desteklenmesi<\/b><span style=\"font-weight: 400;\"> bekleniyor. Burada \u201ckapsam\u201d\u0131 ezberlemekten \u00e7ok, kendi durumunuzu h\u0131zl\u0131ca test edebilece\u011finiz bir mant\u0131k kurmak daha faydal\u0131.\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Genel \u00e7er\u00e7evede kapsam, vergi matrah\u0131n\u0131 d\u00fc\u015f\u00fcren veya vergi y\u00fck\u00fcn\u00fc azaltan; <\/span><b>istisna\/indirim uyguland\u0131\u011f\u0131 i\u00e7in idarenin belgelendirme hassasiyetinin y\u00fcksek oldu\u011fu<\/b><span style=\"font-weight: 400;\"> kalemlerde yo\u011funla\u015f\u0131yor. \u00d6zellikle yurtd\u0131\u015f\u0131na hizmet sat\u0131\u015f\u0131 yapanlarda s\u0131k g\u00f6r\u00fclen ba\u015fl\u0131k ise, kamuoyunda \u201c<\/span><b>yurtd\u0131\u015f\u0131na hizmetlerde %80 istisna<\/b><span style=\"font-weight: 400;\">\u201d olarak an\u0131lan uygulama etraf\u0131nda \u015fekilleniyor. Bu tip avantajlarda, yaln\u0131zca faturan\u0131n kesilmi\u015f olmas\u0131 yetmez; hizmetin niteli\u011fi, hizmetten yurtd\u0131\u015f\u0131nda faydalan\u0131lmas\u0131, s\u00f6zle\u015fme\u2013fatura\u2013tahsilat zincirinin tutarl\u0131l\u0131\u011f\u0131 gibi unsurlar\u0131n birlikte ispatlanmas\u0131 gerekir.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E2%80%9CBenim_Durumum_Giriyor_Mu%E2%80%9D_Kontrol_Mantigi\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">\u201cBenim Durumum Giriyor Mu?\u201d Kontrol Mant\u0131\u011f\u0131\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">A\u015fa\u011f\u0131daki mini kontrol, kapsam\u0131 pratikte anlaman\u0131za yard\u0131mc\u0131 olur:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Beyanname \u00fczerinde istisna\/indirim kullan\u0131yor musunuz?<\/b> <span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Y\u0131l sonunda (veya ge\u00e7ici d\u00f6nemlerde) vergi avantaj\u0131 yaratan bir istisna\/indirim sat\u0131r\u0131 dolduruyorsan\u0131z, ilk i\u015f bu kalemi net isim ve tutar\u0131yla listeleyin.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Bu kalem, belgelendirme gerektiren bir gelir\/i\u015flem t\u00fcr\u00fcne mi dayan\u0131yor?<\/b> <span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Hizmet ihrac\u0131, yurtd\u0131\u015f\u0131na yaz\u0131l\u0131m\/dan\u0131\u015fmanl\u0131k\/ajans hizmeti, lisans\/royalty benzeri gelirler gibi alanlarda belgelendirme zinciri daha kritik olur.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Tutarlar e\u015fiklere yakla\u015f\u0131yor mu?<\/b> <span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Tek kalemde 500.000 TL band\u0131na yakla\u015fmak veya birden fazla kalemde toplamda 1.000.000 TL band\u0131na yakla\u015fmak, \u201crapor gerekecek mi?\u201d sorusunu erkenden masaya getirir.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Belgeleriniz \u201ctek dosyada anlat\u0131labilir\u201d mi?<\/b> <span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">S\u00f6zle\u015fme var m\u0131? Faturalar do\u011fru a\u00e7\u0131klamayla kesilmi\u015f mi? Tahsilat banka kanal\u0131yla ve izlenebilir mi? Hizmetin ifas\u0131na dair kan\u0131tlar (teslim, rapor, e-posta, proje \u00e7\u0131kt\u0131s\u0131 vb.) d\u00fczenli mi? Bu sorulara net \u201cevet\u201d diyemiyorsan\u0131z, kapsamda olmasan\u0131z bile s\u00fcre\u00e7 y\u00f6netimini iyile\u015ftirmek gerekir.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Bu b\u00f6l\u00fcm\u00fcn amac\u0131, \u201c\u015fu madde kesin kapsamda\u201d gibi bir listeyi ezberletmek de\u011fil; <\/span><b>kulland\u0131\u011f\u0131n\u0131z istisna\/indirim kalemlerini ve tutarlar\u0131n\u0131<\/b><span style=\"font-weight: 400;\"> g\u00f6r\u00fcn\u00fcr k\u0131l\u0131p, rapor ihtimalini erken yakalaman\u0131z\u0131 sa\u011flamakt\u0131r.\u00a0<\/span><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kimler_Icin_Kritik_Sahis_Sirketleri_ve_Yurtdisina_Calisanlar\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">Kimler \u0130\u00e7in Kritik? (\u015eah\u0131s \u015eirketleri ve Yurtd\u0131\u015f\u0131na \u00c7al\u0131\u015fanlar)\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Bu d\u00fczenleme herkes i\u00e7in ayn\u0131 a\u011f\u0131rl\u0131kta de\u011fil. En kritik gruplar genellikle \u015funlar:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Yurtd\u0131\u015f\u0131na hizmet satan freelancer\/consultant\/yaz\u0131l\u0131mc\u0131\/ajans sahipleri:<\/b><span style=\"font-weight: 400;\"> Gelir d\u00f6viz bazl\u0131 b\u00fcy\u00fcd\u00fck\u00e7e istisna\/indirim tutarlar\u0131 da h\u0131zl\u0131 y\u00fckselir; belge zinciri da\u011f\u0131n\u0131ksa rapor s\u00fcreci zorla\u015f\u0131r.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>\u015eah\u0131s \u015firketleri ve k\u00fc\u00e7\u00fck i\u015fletmeler:<\/b><span style=\"font-weight: 400;\"> Operasyonel y\u00fck do\u011frudan i\u015fletme sahibinin \u00fczerine biner; \u201cbeyanname d\u00f6neminde yeti\u015ftirme\u201d stresi artabilir.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Birden fazla istisna\/indirim kalemi kullananlar:<\/b><span style=\"font-weight: 400;\"> Tek tek kalemler k\u00fc\u00e7\u00fck g\u00f6r\u00fcnse bile toplam e\u015fik s\u00fcrpriz yapabilir.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Y\u0131l i\u00e7inde h\u0131zl\u0131 b\u00fcy\u00fcyenler:<\/b><span style=\"font-weight: 400;\"> Ocak\u2019ta \u201cbize gelmez\u201d dedi\u011finiz e\u015fikler, y\u0131l sonuna do\u011fru h\u0131zla yakla\u015fabilir.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\"><strong>\u00d6zetle:<\/strong> E\u011fer istisna\/indirim kullan\u0131yorsan\u0131z ve geliriniz art\u0131\u015f trendindeyse, konuyu \u201cy\u0131l sonu i\u015fi\u201d de\u011fil, <\/span><b>y\u0131l i\u00e7i takip<\/b><span style=\"font-weight: 400;\"> konusu olarak ele almak avantaj sa\u011flar.\u00a0<\/span><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Son_Tarihler_ve_Takvim_Mart_Nisan\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">Son Tarihler ve Takvim: Mart \/ Nisan\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Rapor zorunlulu\u011fu olan bir durumda en b\u00fcy\u00fck risk, takvimi sonradan fark etmektir. Pratikte beyanname d\u00f6nemleri, hem muhasebe hem de YMM taraf\u0131nda yo\u011funluk yarat\u0131r. Bu y\u00fczden takvimi basit bir kural gibi d\u00fc\u015f\u00fcn\u00fcn:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Ger\u00e7ek ki\u015filer (\u015fah\u0131s i\u015fletmeleri) i\u00e7in:<\/b><span style=\"font-weight: 400;\"> Beyanname d\u00f6nemi genellikle <\/span><b>Mart<\/b><span style=\"font-weight: 400;\"> oda\u011f\u0131nda planlan\u0131r.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Kurumlar (\u015firketler) i\u00e7in:<\/b><span style=\"font-weight: 400;\"> Beyanname d\u00f6nemi genellikle <\/span><b>Nisan<\/b><span style=\"font-weight: 400;\"> oda\u011f\u0131nda planlan\u0131r.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Buradaki kritik mesaj: Raporun haz\u0131rlanmas\u0131, yaln\u0131zca \u201cbir PDF \u00fcretmek\u201d de\u011fildir; \u00e7o\u011fu zaman belge toplama, s\u0131n\u0131flama, a\u00e7\u0131klama ve kontrol d\u00f6ng\u00fcs\u00fc i\u00e7erir. Bu nedenle, e\u015fiklere yakla\u015f\u0131yorsan\u0131z <\/span><b>\u015eubat ba\u015f\u0131 gibi<\/b><span style=\"font-weight: 400;\"> (hatta daha erken) \u201crapor gerekecek mi?\u201d de\u011ferlendirmesini yap\u0131p, gerekiyorsa YMM s\u00fcrecini ba\u015flatmak, Mart\/Nisan s\u0131k\u0131\u015fmas\u0131n\u0131 ciddi \u00f6l\u00e7\u00fcde azalt\u0131r.\u00a0<\/span><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rapor_Hazirlama_ve_Sunum_Sureci\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">Rapor Haz\u0131rlama ve Sunum S\u00fcreci<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Rapor s\u00fcrecini y\u00f6netilebilir k\u0131lman\u0131n yolu, i\u015fi par\u00e7alara b\u00f6lmektir. A\u015fa\u011f\u0131daki ak\u0131\u015f, \u00e7o\u011fu m\u00fckellef i\u00e7in pratik bir \u00e7er\u00e7eve sunar:\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Kalem ve tutar haritas\u0131n\u0131 \u00e7\u0131kar\u0131n<\/b> <span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Hangi istisna\/indirimleri kulland\u0131n\u0131z? Her biri i\u00e7in y\u0131l i\u00e7i birikim tutar\u0131 nedir? (Tek kalem ve toplam e\u015fikleri ayn\u0131 tabloda izleyin.)\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>YMM ile kapsam ve ihtiya\u00e7 netle\u015ftirme<\/b> <span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Hangi kalemler i\u00e7in rapor gerekti\u011fi, hangi belgelerin istenece\u011fi ve hangi d\u00f6nemi kapsayaca\u011f\u0131 netle\u015fir. Bu ad\u0131m, \u201csonradan evrak yeti\u015ftirme\u201d riskini azalt\u0131r.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Belge setini kategorilere ay\u0131r\u0131n (dosya d\u00fczeni kurun)<\/b> <span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Genellikle a\u015fa\u011f\u0131daki kategoriler i\u015finizi kolayla\u015ft\u0131r\u0131r:\u00a0<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>S\u00f6zle\u015fmeler ve ekleri:<\/b><span style=\"font-weight: 400;\"> Hizmet kapsam\u0131, teslimat, \u00fccret, taraflar, yurtd\u0131\u015f\u0131 unsuru.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Faturalar \/ e-belgeler:<\/b><span style=\"font-weight: 400;\"> A\u00e7\u0131klamalar, d\u00f6nem, para birimi, hizmet tan\u0131m\u0131.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Banka tahsilat kay\u0131tlar\u0131:<\/b><span style=\"font-weight: 400;\"> Dekontlar, SWIFT\/transfer a\u00e7\u0131klamalar\u0131, al\u0131c\u0131\u2013g\u00f6nderici uyumu.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Hizmetin ifas\u0131na dair kan\u0131tlar:<\/b><span style=\"font-weight: 400;\"> Teslim dosyalar\u0131, proje \u00e7\u0131kt\u0131lar\u0131, raporlar, e-posta yaz\u0131\u015fmalar\u0131, toplant\u0131 notlar\u0131, ekran g\u00f6r\u00fcnt\u00fcleri, ticket kay\u0131tlar\u0131.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Muhasebe kay\u0131tlar\u0131 ve \u00e7al\u0131\u015fma dosyalar\u0131:<\/b><span style=\"font-weight: 400;\"> Hesap plan\u0131, gelir s\u0131n\u0131flamas\u0131, hesaplama tablolar\u0131.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Hesaplama ve tutarl\u0131l\u0131k kontrol\u00fc<\/b> <span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u0130stisna\/indirim tutar\u0131 nas\u0131l hesapland\u0131? Hangi faturalar dahil edildi? Kur farklar\u0131, iade\/iptal faturalar, d\u00f6nem kaymalar\u0131 var m\u0131? Bu kontrol, raporun \u201csavunulabilir\u201d olmas\u0131n\u0131 sa\u011flar.\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: georgia, palatino, serif;\"><b>Elektronik sunum: Dijital Vergi Dairesi \u00fczerinden g\u00f6nderim<\/b> <span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">Raporun ve eklerinin <\/span><b>Dijital Vergi Dairesi<\/b><span style=\"font-weight: 400;\"> \u00fczerinden elektronik ortamda sunulmas\u0131 beklenir. Burada kritik olan, dosya adland\u0131rma ve eklerin d\u00fczenidir: \u201cYMM raporu + ekler\u201d mant\u0131\u011f\u0131yla, kar\u015f\u0131 taraf\u0131n dosyay\u0131 a\u00e7t\u0131\u011f\u0131nda hik\u00e2yeyi tek seferde anlayaca\u011f\u0131 bir paket olu\u015fturun.\u00a0<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Bu ak\u0131\u015f\u0131 oturttu\u011funuzda, rapor zorunlulu\u011fu \u201ckorkutucu bir proje\u201d olmaktan \u00e7\u0131kar; y\u0131l i\u00e7ine yay\u0131lan, kontrol listesiyle y\u00f6netilen bir uyum i\u015fine d\u00f6n\u00fc\u015f\u00fcr.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Rapor_Sunulmazsa_Ne_Olur\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">Rapor Sunulmazsa Ne Olur?\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">YMM tasdik raporu zorunlulu\u011fu do\u011fan bir durumda raporun sunulmamas\u0131, \u00e7o\u011fu zaman \u201csadece bir evrak eksikli\u011fi\u201d gibi g\u00f6r\u00fcnse de pratikte sonu\u00e7lar\u0131 daha a\u011f\u0131r olabilir. En temel risk, yararland\u0131\u011f\u0131n\u0131z istisna\/indirimlerin <\/span><b>idare taraf\u0131ndan kabul edilmemesi<\/b><span style=\"font-weight: 400;\"> veya inceleme\/izaha davet s\u00fcre\u00e7lerinde <\/span><b>ispat y\u00fck\u00fcn\u00fcn<\/b><span style=\"font-weight: 400;\"> sizin taraf\u0131n\u0131za kalmas\u0131d\u0131r. Bu da, beyan etti\u011finiz vergi avantaj\u0131n\u0131n geri al\u0131nmas\u0131 (matrah fark\u0131) ve buna ba\u011fl\u0131 <\/span><b>vergi asl\u0131 + gecikme faizi<\/b><span style=\"font-weight: 400;\"> gibi maliyetleri g\u00fcndeme getirebilir.\u00a0<\/span><\/span><\/p>\n<p><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">\u0130kinci risk, s\u00fcre\u00e7 y\u00f6netimiyle ilgilidir: Raporun sonradan haz\u0131rlanmas\u0131 gerekti\u011finde, ge\u00e7mi\u015f d\u00f6nem belgelerinin toparlanmas\u0131, s\u00f6zle\u015fme\u2013fatura\u2013tahsilat zincirinin kurulmas\u0131 ve hizmetin ifas\u0131na dair kan\u0131tlar\u0131n derlenmesi \u00e7ok daha zor olur. Bu durum, hem YMM taraf\u0131nda hem m\u00fckellef taraf\u0131nda i\u015f y\u00fck\u00fcn\u00fc art\u0131r\u0131r; \u201cbeyanname d\u00f6nemi stresi\u201d uzar.\u00a0<\/span><\/p>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">\u00dc\u00e7\u00fcnc\u00fc risk, uyum taraf\u0131ndaki g\u00f6r\u00fcn\u00fcrl\u00fckt\u00fcr. Belge d\u00fczeni zay\u0131f olan i\u015fletmelerde rapor sunulmamas\u0131; yanl\u0131\u015f s\u0131n\u0131flama, eksik a\u00e7\u0131klama veya tutars\u0131z tahsilat kay\u0131tlar\u0131 gibi ba\u015fka riskleri de ortaya \u00e7\u0131karabilir. Buradaki ama\u00e7 korkutmak de\u011fil: E\u011fer e\u015fiklere yakla\u015f\u0131yor ve istisna\/indirim kullan\u0131yorsan\u0131z, rapor ihtimalini <\/span><b>y\u0131l i\u00e7inde<\/b><span style=\"font-weight: 400;\"> takip etmek; hem maliyetleri hem de olas\u0131 cezai sonu\u00e7lar\u0131 minimize eder.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Sureci_Nasil_Yonetebilirsiniz\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">S\u00fcreci Nas\u0131l Y\u00f6netebilirsiniz?\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Bu yeni d\u00fczenlemede en b\u00fcy\u00fck avantaj, \u201cbeyanname zaman\u0131 yeti\u015ftirme\u201d refleksini b\u0131rak\u0131p s\u00fcreci <\/span><b>planl\u0131 bir uyum projesi<\/b><span style=\"font-weight: 400;\"> gibi y\u00f6netmek. Yapman\u0131z gerekenler asl\u0131nda net:\u00a0<\/span><\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Kulland\u0131\u011f\u0131n\u0131z t\u00fcm istisna\/indirim kalemlerini isim\u2013tutar baz\u0131nda listeleyin.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Tek kalem ve toplam e\u015fiklere g\u00f6re y\u0131l i\u00e7i birikimleri takip edin.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">S\u00f6zle\u015fme\u2013fatura\u2013tahsilat zincirini ba\u015ftan kurun; hizmetin ifas\u0131na dair kan\u0131tlar\u0131 tek dosyada toplay\u0131n.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">E\u015fiklere yakla\u015f\u0131yorsan\u0131z YMM ile erken g\u00f6r\u00fc\u015f\u00fcp kapsam\u0131 netle\u015ftirin.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: georgia, palatino, serif;\">Sunumun Dijital Vergi Dairesi \u00fczerinden yap\u0131laca\u011f\u0131 varsay\u0131m\u0131yla dosya d\u00fczeni ve adland\u0131rmay\u0131 standardize edin.\u00a0<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Amerikada_Sirketleserek_Masraflarinizi_Azaltin\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">Amerika\u2019da \u015eirketle\u015ferek Masraflar\u0131n\u0131z\u0131 Azalt\u0131n\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Baz\u0131 i\u015fletmeler i\u00e7in ek bir strateji de \u015fudur: E\u011fer gelir modeliniz a\u011f\u0131rl\u0131kl\u0131 olarak yurtd\u0131\u015f\u0131na hizmet sat\u0131\u015f\u0131na dayan\u0131yor ve operasyonel yap\u0131 buna uygunsa, <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-kur\/\"><b>ABD\u2019de \u015firketle\u015fme<\/b><\/a><span style=\"font-weight: 400;\"> gibi alternatifler (do\u011fru planland\u0131\u011f\u0131nda) s\u00fcre\u00e7leri sadele\u015ftirebilir. Bu noktada hem uluslararas\u0131 vergi planlamas\u0131 hem de \u015firket kurulu\u015fu birlikte ele al\u0131nmal\u0131d\u0131r. Uygun bir yol haritas\u0131 i\u00e7in, <a href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-kur\/\">ABD\u2019de \u015firket kurulu\u015fu<\/a> ve <a href=\"https:\/\/www.manaycpa.com\/tr\/abd-vergi-beyani\/\">Amerika&#8217;da vergi planlamas\u0131<\/a> taraf\u0131nda destek sunan <\/span><b>Manay CPA<\/b><span style=\"font-weight: 400;\"> ile g\u00f6r\u00fc\u015febilirsiniz.\u00a0<\/span><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sik_Sorulan_Sorular\"><\/span><strong><span style=\"font-family: georgia, palatino, serif;\">S\u0131k Sorulan Sorular\u00a0<\/span><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Hangi_tutarlarda_rapor_zorunlu_oluyor\"><\/span><span style=\"font-family: georgia, palatino, serif;\"><b>Hangi tutarlarda rapor zorunlu oluyor?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Genel pratikte iki e\u015fik konu\u015fulur: tek bir istisna\/indirim kaleminde <\/span><b>500.000 TL<\/b><span style=\"font-weight: 400;\">, birden fazla kalemde toplamda <\/span><b>1.000.000 TL<\/b><span style=\"font-weight: 400;\"> band\u0131. Kesin de\u011ferlendirme i\u00e7in kulland\u0131\u011f\u0131n\u0131z kalem ve tebli\u011f kapsam\u0131 birlikte ele al\u0131n\u0131r.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kimler_daha_cok_etkilenir\"><\/span><span style=\"font-family: georgia, palatino, serif;\"><b>Kimler daha \u00e7ok etkilenir?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Yurtd\u0131\u015f\u0131na hizmet satanlar (yaz\u0131l\u0131m, dan\u0131\u015fmanl\u0131k, ajans), \u015fah\u0131s i\u015fletmeleri, h\u0131zl\u0131 b\u00fcy\u00fcyenler ve birden fazla istisna\/indirim kullananlar.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hangi_donem_icin_rapor_hazirlanir\"><\/span><span style=\"font-family: georgia, palatino, serif;\"><b>Hangi d\u00f6nem i\u00e7in rapor haz\u0131rlan\u0131r?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Kural, ilgili y\u0131l\u0131n beyan\u0131nda yararlan\u0131lan istisna\/indirimleri desteklemek i\u00e7indir. Y\u0131l i\u00e7inde takip edip y\u0131l sonu dosyas\u0131n\u0131 haz\u0131rlamak en sa\u011fl\u0131kl\u0131s\u0131d\u0131r.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Son_tarihler_ne_zaman\"><\/span><span style=\"font-family: georgia, palatino, serif;\"><b>Son tarihler ne zaman?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Pratikte ger\u00e7ek ki\u015filerde beyan d\u00f6nemi <\/span><b>Mart<\/b><span style=\"font-weight: 400;\">, kurumlarda <\/span><b>Nisan<\/b><span style=\"font-weight: 400;\"> oda\u011f\u0131nda ilerler. Rapor haz\u0131rl\u0131\u011f\u0131 i\u00e7in \u015eubat gibi planlamak s\u0131k\u0131\u015fmay\u0131 azalt\u0131r.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rapor_nereye_ve_nasil_sunulur\"><\/span><span style=\"font-family: georgia, palatino, serif;\"><b>Rapor nereye ve nas\u0131l sunulur?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Rapor ve ekleri genellikle <\/span><b>Dijital Vergi Dairesi<\/b><span style=\"font-weight: 400;\"> \u00fczerinden elektronik ortamda sunulur. Dosya adland\u0131rma ve eklerin d\u00fczeni \u00f6nemlidir.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Hangi_belgeler_istenir\"><\/span><span style=\"font-family: georgia, palatino, serif;\"><b>Hangi belgeler istenir?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">S\u00f6zle\u015fmeler; faturalar\/e-belgeler; banka tahsilat kay\u0131tlar\u0131; hizmetin ifas\u0131na dair kan\u0131tlar (teslim dosyalar\u0131, e-posta, rapor, proje \u00e7\u0131kt\u0131lar\u0131); muhasebe kay\u0131tlar\u0131 ve hesaplama tablolar\u0131.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Maliyet_neye_gore_degisir\"><\/span><span style=\"font-family: georgia, palatino, serif;\"><b>Maliyet neye g\u00f6re de\u011fi\u015fir?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Kalem say\u0131s\u0131, i\u015flem hacmi, belge d\u00fczeni, y\u0131l i\u00e7i kay\u0131t kalitesi ve raporun kapsam\u0131 maliyeti belirler. \u201cSon dakika\u201d i\u015fler genelde daha maliyetlidir.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"YMM_secerken_nelere_bakmaliyim\"><\/span><span style=\"font-family: georgia, palatino, serif;\"><b>YMM se\u00e7erken nelere bakmal\u0131y\u0131m?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Benzer sekt\u00f6r\/i\u015flem tecr\u00fcbesi, belge talep listesinin netli\u011fi, zaman plan\u0131, ileti\u015fim h\u0131z\u0131 ve rapor s\u00fcrecini ad\u0131m ad\u0131m anlatabilmesi iyi bir g\u00f6stergedir.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Yilin_bir_kisminda_istisnaindirim_kullandiysam_ne_olur\"><\/span><span style=\"font-family: georgia, palatino, serif;\"><b>Y\u0131l\u0131n bir k\u0131sm\u0131nda istisna\/indirim kulland\u0131ysam ne olur?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Kullan\u0131lan d\u00f6nem ve tutarlar \u00fczerinden de\u011ferlendirme yap\u0131l\u0131r. Y\u0131l\u0131n bir b\u00f6l\u00fcm\u00fcnde bile e\u015fiklere yakla\u015fmak rapor ihtimalini do\u011furabilir.\u00a0<\/span><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Birden_fazla_istisnaindirimim_var_nasil_takip_edecegim\"><\/span><span style=\"font-family: georgia, palatino, serif;\"><b>Birden fazla istisna\/indirimim var; nas\u0131l takip edece\u011fim?<\/b><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-family: georgia, palatino, serif;\"><span style=\"font-weight: 400;\">Basit bir tablo a\u00e7\u0131n: her kalem i\u00e7in ayl\u0131k birikim, tek kalem e\u015fi\u011fi ve toplam e\u015fik. B\u00f6ylece s\u00fcrpriz ya\u015famazs\u0131n\u0131z.\u00a0<\/span><\/span>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]30.12.2025 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan Say\u0131: 33123 \u201c49 S\u0131ra No.lu Serbest Muhasebeci Mali M\u00fc\u015favirlik ve Yeminli Mali M\u00fc\u015favirlik Kanunu Genel Tebli\u011fi\u201d, \u00f6zellikle istisna\/indirim kullanan m\u00fckellefler i\u00e7in yeni bir d\u00f6nemi [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":64640,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-64629","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/64629","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=64629"}],"version-history":[{"count":10,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/64629\/revisions"}],"predecessor-version":[{"id":64648,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/64629\/revisions\/64648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/64640"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=64629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=64629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=64629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}