Bu sunumla GİB'ne Edefter Verme,Yükleme,Gönderme Süreleri anlatılır.
Ayılık ve Üç Aylık Dönemler itibarı ile yükleyenler ile Normal ve Özel Hesap Dönemine ait olanlar ayrı ayrı verilmiştir.
MİKRO YAZILIM ile FİNANS YÖNETİMİ Online Semineri
Finansal oranlar, çıkartılması ve analizi ( Likidite , Finansal Yapı, Devir Hızları, Karlılık ,Özel Tanımlama )
Nakit Yönetimi ve Nakit Akış Sistemi
Cari Alacak ve Risk Yönetimi
Stok Envanter Yönetimi
Bankalarla Bilgi Alışverişi
Bütçe Planlama ve Yönetimi
Raporlama, Karar Destek Sistemi, Küp Tasarımı , Veri Analizi
Genel Değerlendirme
Muhtasar ve prim hizmet beyannamesi muhsgk muhsgk2 1003 a 1003bArif Cevizci
KONULAR
MUH - SGK BİRLEŞMESİ (Muhtasar ve prim hizmet beyannamelerinin birleştirilmesi) nedir
Neden Muhtasar ve prim hizmet beyannameleri birleştirilmiştir
1003A ve 1003B nedir , 1003A ve 1003B muhtasar prim beyannameleri arasındaki farklar nelerdir
Kimler 1003A(MUHSGK) ,kimler 1003B (MUHSGK2) verecek
Hangi dönemlerde 1003A(MUHSGK) ve 1003B (MUHSGK2) verilecek
Mikro Yazılım (JUMP + FLY ) ile Muhtasar ve prim hizmet beyannamesi nasıl hazırlanır
Mikro Yazılım (JUMP + FLY ) ile hazırlanan E-Byn programına nasıl aktarılır
Muhtasar ve prim hizmet beyannamesi hazırlanırken dikkat edilecek konular
Mikro Yazılımı ile Finans Uygulamaları ve EğitimiArif Cevizci
Mikro Yazılımlarından daha fazla yararlanabilmek için , yazılımda Finans uygulamaları anlatılmıştır.İşletmemizdeki eğitim uygulamasının en yalın hali sunulmuştur.Mikro Yazılımı ve Finans konusunda kendisini geliştirmek isteyenler için hazırlanmıştır
MİKRO YAZILIM ile FİNANS YÖNETİMİ Online Semineri
Finansal oranlar, çıkartılması ve analizi ( Likidite , Finansal Yapı, Devir Hızları, Karlılık ,Özel Tanımlama )
Nakit Yönetimi ve Nakit Akış Sistemi
Cari Alacak ve Risk Yönetimi
Stok Envanter Yönetimi
Bankalarla Bilgi Alışverişi
Bütçe Planlama ve Yönetimi
Raporlama, Karar Destek Sistemi, Küp Tasarımı , Veri Analizi
Genel Değerlendirme
Muhtasar ve prim hizmet beyannamesi muhsgk muhsgk2 1003 a 1003bArif Cevizci
KONULAR
MUH - SGK BİRLEŞMESİ (Muhtasar ve prim hizmet beyannamelerinin birleştirilmesi) nedir
Neden Muhtasar ve prim hizmet beyannameleri birleştirilmiştir
1003A ve 1003B nedir , 1003A ve 1003B muhtasar prim beyannameleri arasındaki farklar nelerdir
Kimler 1003A(MUHSGK) ,kimler 1003B (MUHSGK2) verecek
Hangi dönemlerde 1003A(MUHSGK) ve 1003B (MUHSGK2) verilecek
Mikro Yazılım (JUMP + FLY ) ile Muhtasar ve prim hizmet beyannamesi nasıl hazırlanır
Mikro Yazılım (JUMP + FLY ) ile hazırlanan E-Byn programına nasıl aktarılır
Muhtasar ve prim hizmet beyannamesi hazırlanırken dikkat edilecek konular
Mikro Yazılımı ile Finans Uygulamaları ve EğitimiArif Cevizci
Mikro Yazılımlarından daha fazla yararlanabilmek için , yazılımda Finans uygulamaları anlatılmıştır.İşletmemizdeki eğitim uygulamasının en yalın hali sunulmuştur.Mikro Yazılımı ve Finans konusunda kendisini geliştirmek isteyenler için hazırlanmıştır
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
2. www.mikron.info.tr
01.01.2020 dönemiyle birlikte,Edefterlerin hazırlanmış
kopyalarının GİB onaylı entegratörlerine de (Mikro Yazılım
Evi Veri Merkezi gibi) yüklenmeleri gerekmektedir.
T.C. Gelir İdaresi Başkanlığının (GİB) Elektronik defter (Edefter)
uygulaması kapsamında olan mükelleflerin , muhasebe
sistemlerini kullanarak dönemsel (aylık) olarak oluşturdukları
Büyük Defter (Defter-i Kebir) ve Yevmiye Defterinin
BERATLARINI(oluşturulduğuna dair dijital bilgiyi) GİB’in portalına
GİB’in belirlediği süreye kadar yüklemeleridir.
3. www.mikron.info.tr
1-Yeni Dönem
Edefterler, kontroller
ve düzeltmeler
yapıldıktan sonra
programınız aracılığı
ile hazırlanır
2-Berat dosyası ve
Defterler ,Mali Mühür
İle Onaylanır
3-Berat Dosyası GİB’e
Gönderilir,
Defter kopyaları
entegratöre (Mikro
Veri Merkezine)
yüklenir.
5-Berat Dosyası GİB
tarafından onaylanır
ve İşletmeye ve
entagratöre gönderilir
6-İşletme ve
Entegratör , Berat
Dosyası ile İmzalı E-
defter kayıtlarını
birlikte saklar
4. www.mikron.info.tr
1-Aylık Dönemler itibarı ile Edefter verme,yükleme
Edefter verme için , GİB’in belirlediği 2 ayrı zamanlama sistemi
vardır.Ne zaman vereceğiniz hangi sistemde olduğunuza bağlıdır.
2-Üç Aylık Dönemler itibarı (Geçici Vergi Dönemleri ) ile
Edefter verme,yükleme
Hangi sistemde göndereceğiniz ,mali yılınız başında, ilk döneminde(ilk ayı
içinde) GİB’ e bildirilir.
Eğer hiç bildirilmemişse Aylık Dönemler itibarı ile yükleme
yapacağınız varsayılır.
Sistem,yeni yılda değiştirilmezse,önceki yıldaki sistemle devam edilir.
5. www.mikron.info.tr
Edefterler, ilgili ayı takip eden 3. ayın son gününe kadar GİB e-defter uygulamasına
yüklenir.Örneğin Ocak ayını takip eden 3. ay Nisan dır , onun da son günü 30
Nisan’dır.Ocak ayının defterleri 30 Nisan a kadar hazırlanıp , GİB e yüklenmiş
olmalıdır.
Bu açıklamaya 2 istisna(özel durum) vardır.
6. www.mikron.info.tr
Özel Durumlar:
1-Hesap döneminin son ayına ait edefterler, kurumlar vergisi beyannamesinin
verildiği ayın son gününe kadar verilebilir. Özel hesap dönemlerine ait
mükellefler hariç son dönem Aralık olur, bu durumda Aralık ayınının defterleri ,
diğer aylar gibi 3 ay sonra değil , 4 ay sonra 30 Nisana kadar verilebilir.
Eğer kurumun özel hesap dönemi varsa , özel hesap döneminin son ayının
defterleri,son ayının 4 ay sonrasına kadar verilebilecektir.
2- Berat yüklemesinin son günü ,hafta tatiline veya genel tatile denk
gelmesi durumunda süre ; takip eden Edefter verme işlemi ilk iş
gününe uzayabilir.
GİB , ayrıca yükleme tarihlerini istediği zaman ,ihtiyaca göre
değiştirebilir,erteleyebilir. Bu durum GİB web sitesinde
https://www.gib.gov.tr/ bildirilir.
7. www.mikron.info.tr
Hesap dönemi normal olarak takvim yılı olan kurumlar için ,Aylık
gönderimlerde , Edefter verme takvimi aşağıdaki şekildedir.
AY Süre
Son Gönderim
Tarihi .
OCAK 3 ay sonrası 30.Nis
ŞUBAT 3 ay sonrası 31.May
MART 3 ay sonrası 30.Haz
NİSAN 3 ay sonrası 31.Tem
MAYIS 3 ay sonrası 31.Ağu
HAZİRAN 3 ay sonrası 30.Eyl
TEMMUZ 3 ay sonrası 31.Eki
AĞUSTOS 3 ay sonrası 30.Kas
EYLÜL 3 ay sonrası 31.Ara
EKİM 3 ay sonrası 31.OcaSonraki yıl
KASIM 3 ay sonrası 28.ŞubSonraki yıl
ARALIK 4 ay sonrası 30.NisSonraki yıl
8. www.mikron.info.tr
Avantajları:
Her ay ,düzenli olarak yapılması kurum içinde sistemli çalışma disiplini sağlar.
Ekibinizin daha düzenli olarak bu işleme konsantre olmasını sağlar.
Hatalar daha önce tespit edilebilir,daha önce düzeltilebilir.
Dezavantajları
Daha çok vakit kaybedilmesine neden olur.
12 defa ayrı ayrı edefter hazırlama işlemine zaman ayrılması gerekir,bu
da daha önemli diğer işlemlerde konsantrasyon kaybına neden olur
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Geçici vergi beyannamesi verilen dönemlerin edefterleri , beyanname verildiği
ayın son gününe kadar vereilebilir.
Örneğin ,normal hesap döneminde ,Ocak-Şubat-Mart aylarına ait Edefterleri , bu
aylara ait Geçici vergi beyannameleri Mayıs ayının içinde verildiği için ,toplu olarak
31 Mayısa kadar verilebilir.
Bu açıklamaya 2 istisna(özel durum) vardır.
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Özel Durumlar:
1-Son 3 ayın edefterlerinin gönderimleri, kurumlar vergisi beyannamesinin
verildiği ayın son gününe kadar verilebilir.
2- Berat yüklemesinin son günü ,hafta tatiline veya genel tatile denk
gelmesi durumunda süre ; takip eden Edefter verme işlemi ilk iş
gününe uzayabilir.
GİB , ayrıca yükleme tarihlerini istediği zaman ,ihtiyaca göre
değiştirebilir,erteleyebilir. Bu durum GİB web sitesinde
https://www.gib.gov.tr/ bildirilir.
11. www.mikron.info.tr
Hesap dönemi normal olarak takvim yılı olan kurumlar için ,Geçici
vergi dönemleri gönderimlerde , Edefter verme takvimi aşağıdaki
şekildedir.
Aylar Geçici Beyanname Ayı Son Gönderim Tarih
Ocak,Şubat,Mart Mayıs 31.May
Nisan,Mayıs,Haziran Ağustos 30.Ağu
Temmuz,Ağustos,Eylül Kasım 30.Kas
Ekim,Kasım,Aralık Nisan (Sonraki yıl) 30.Nis
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Avantajları:
3 aylık periyotlarda,3 ay birlikte hazırlanıp gönderileceği için daha az gönderim
işlemi (12 ye 4 ) olacağı için daha az zaman harcanır
Dezavantajları
Hatalar daha geç tespit edilebilir,düzeltme işlemi bazen mümkün olmayabilir.