2005 alışlarının düzeltilmesi

[musavir]

<>tüm meslekdaşlara selamlar, hayırlı ramazanlar,
<>müşterimin 2005 yılında ham madde alışı yaptıgı firma incelenmişolup, firmanındüzenlediği faturaların naylon belge olduğu inceleme elemanınca tespit edilmiş
<>bu firmadan gerçete mal alışı yapılmış ançakalışlar için verilen faturalarnaylon belge. <>bu firmadan yapılan alışları 2006 yılı içinde kayıtlardan çıkartarak KDV ve KV beyannamelerini düzelteceğim.
<>düzeltme kayıtlarını yakarkenkasa hesabını kullandım, ancak kasa hesabını kullanmakonuda tereddüt etmekteyim.
<>çünkügerçektenmal alınmış ve böyle bir ödeme yapılmıştır.
<>bu konuda deneyim ve birikimlerinizden faydalanmayıumuyor, işlerinizde kolaylıklar diliyorum.
<>2006 yılındayapılan düzeltme kayıtları

<TABLE style="WIDTH: 387pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=515 border=0 x:str>
<COLGROUP>
<COL style="WIDTH: 62pt; mso-width-source: userset; mso-width-alt: 2998" width=82>
<COL style="WIDTH: 39pt; mso-width-source: userset; mso-width-alt: 1901" width=52>
<COL style="WIDTH: 48pt" width=64>
<COL style="WIDTH: 66pt; mso-width-source: userset; mso-width-alt: 3218" width=88>
<COL style="WIDTH: 74pt; mso-width-source: userset; mso-width-alt: 3620" width=99>
<COL style="WIDTH: 50pt; mso-width-source: userset; mso-width-alt: 2413" width=66>
<COL style="WIDTH: 48pt" width=64><T><T>
<T>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 101pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; mso-ignore: colspan; transparent: " width=134 colSpan=2 height=17 ="xl24">


100 KASA HESABI</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 48pt; BORDER-BOTTOM: #ece9d8" width=64 ="xl24"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 66pt; BORDER-BOTTOM: #ece9d8" width=88 x:str=" " ="xl24"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 74pt; BORDER-BOTTOM: #ece9d8" width=99 x:num="18957.17" ="xl25">18.957,17</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 50pt; BORDER-BOTTOM: #ece9d8" width=66 ="xl24"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 48pt; BORDER-BOTTOM: #ece9d8" width=64 ="xl24"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17 ="xl24"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl24"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: colspan; transparent: " colSpan=3 ="xl24">150 İLK MADDE VE MALZEME HS.</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" align=right x:num="16065.4" ="xl26">16.065,40</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl24"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17 ="xl24"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl24"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: colspan; transparent: " colSpan=3 ="xl24">191 İNDİRİLECEK KDV HS.</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" align=right x:num="2891.77" ="xl26">2.891,77</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl24"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; mso-ignore: colspan; transparent: " colSpan=7 height=17 ="xl24">…………. A.Ş.'DEN 2005 YAPILAN ALIŞLARIN STOKLARDAN ÇIKARTILMASI</TD></TR></T></T></T></TABLE>



<TABLE style="WIDTH: 387pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=515 border=0 x:str>
<COLGROUP>
<COL style="WIDTH: 62pt; mso-width-source: userset; mso-width-alt: 2998" width=82>
<COL style="WIDTH: 39pt; mso-width-source: userset; mso-width-alt: 1901" width=52>
<COL style="WIDTH: 48pt" width=64>
<COL style="WIDTH: 66pt; mso-width-source: userset; mso-width-alt: 3218" width=88>
<COL style="WIDTH: 74pt; mso-width-source: userset; mso-width-alt: 3620" width=99>
<COL style="WIDTH: 50pt; mso-width-source: userset; mso-width-alt: 2413" width=66>
<COL style="WIDTH: 48pt" width=64><T><T>
<T>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 149pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; mso-ignore: colspan; transparent: " width=198 colSpan=3 height=17 ="xl28">191 İNDİRİLECEK KDV HS.</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 66pt; BORDER-BOTTOM: #ece9d8" width=88 ="xl29"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 74pt; BORDER-BOTTOM: #ece9d8" align=right width=99 x:num="2891.77" ="xl29">2.891,77</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 50pt; BORDER-BOTTOM: #ece9d8" width=66 ="xl24"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 48pt; BORDER-BOTTOM: #ece9d8" width=64 ="xl24"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: colspan; transparent: " colSpan=3 ="xl25">190 DEVREDEN KDV HS.</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" align=right x:num="2588.79" ="xl26">2.588,79</TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: colspan; transparent: " colSpan=3 ="xl25">360 ÖDENECEK KDV HS.</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl25"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" align=right x:num="302.98" ="xl25">302,98</TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt; mso-ignore: colspan; transparent: " colSpan=7 height=17 ="xl25">……………A.Ş. 2005 YAPILAN ALIŞLARA AİT KDV'LERİNİN DÜZELTMESİ</TD></TR></T></T></T></TABLE>



<TABLE style="WIDTH: 492pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=655 border=0 x:str>
<COLGROUP>
<COL style="WIDTH: 48pt" width=64>
<COL style="WIDTH: 62pt; mso-width-source: userset; mso-width-alt: 2998" width=82>
<COL style="WIDTH: 39pt; mso-width-source: userset; mso-width-alt: 1901" width=52>
<COL style="WIDTH: 48pt" width=64>
<COL style="WIDTH: 66pt; mso-width-source: userset; mso-width-alt: 3218" width=88>
<COL style="WIDTH: 74pt; mso-width-source: userset; mso-width-alt: 3620" width=99>
<COL style="WIDTH: 50pt; mso-width-source: userset; mso-width-alt: 2413" width=66>
<COL style="WIDTH: 48pt" width=64>
<COL style="WIDTH: 57pt; mso-width-source: userset; mso-width-alt: 2779" width=76><T><T>
<T>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; WIDTH: 48pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" width=64 height=17 ="xl24"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 215pt; BORDER-BOTTOM: #ece9d8; mso-ignore: colspan; transparent: " width=286 colSpan=4 ="xl34">150 İLK MADDE VE MALZEME HS.</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 74pt; BORDER-BOTTOM: #ece9d8" align=right width=99 x:num="16065.4" ="xl35">16.065,40</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 50pt; BORDER-BOTTOM: #ece9d8" width=66 ="xl25"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 48pt; BORDER-BOTTOM: #ece9d8" width=64 ="xl25"></TD>
<TD style="BORDER-LEFT: #ece9d8; WIDTH: 57pt; BORDER-BOTTOM: #ece9d8" width=76 ="xl26"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17 ="xl28"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: colspan; transparent: " colSpan=3 ="xl27">620 SATILAN MAMÜLLER MALİYETİ HS</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl30"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" align=right x:num="16065.4" ="xl30">16.065,40</TD>
<TD style="BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl29"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17 ="xl28"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl27"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl27"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl27"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl30"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl30"></TD>
<TD style="BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl29"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; HEIGHT: 12.75pt" height=17 ="xl31"></TD>
<TD style="BORDER-RIGHT: black 0.5pt solid; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; mso-ignore: colspan; transparent: " colSpan=8 ="xl36">…………A.Ş.YAPILAN ALIŞLARIN 2005 YILI SATIŞLARIN MALİYETİNDEN ÇIKARTILMASI</TD></TR></T></T></T></TABLE>


<TABLE style="WIDTH: 492pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=655 border=0 x:str>
<COLGROUP>
<COL style="WIDTH: 48pt" width=64>
<COL style="WIDTH: 62pt; mso-width-source: userset; mso-width-alt: 2998" width=82>
<COL style="WIDTH: 39pt; mso-width-source: userset; mso-width-alt: 1901" width=52>
<COL style="WIDTH: 48pt" width=64>
<COL style="WIDTH: 66pt; mso-width-source: userset; mso-width-alt: 3218" width=88>
<COL style="WIDTH: 74pt; mso-width-source: userset; mso-width-alt: 3620" width=99>
<COL style="WIDTH: 50pt; mso-width-source: userset; mso-width-alt: 2413" width=66>
<COL style="WIDTH: 48pt" width=64>
<COL style="WIDTH: 57pt; mso-width-source: userset; mso-width-alt: 2779" width=76><T><T>
<T>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; WIDTH: 48pt; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" width=64 height=17 ="xl24"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 215pt; BORDER-BOTTOM: #ece9d8; mso-ignore: colspan; transparent: " width=286 colSpan=4 ="xl34">620 SATILAN MAMÜLLER MALİYETİ HS</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 74pt; BORDER-BOTTOM: #ece9d8" align=right width=99 x:num="16065.4" ="xl35">16.065,40</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 50pt; BORDER-BOTTOM: #ece9d8" width=66 ="xl25"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-LEFT: #ece9d8; WIDTH: 48pt; BORDER-BOTTOM: #ece9d8" width=64 ="xl25"></TD>
<TD style="BORDER-LEFT: #ece9d8; WIDTH: 57pt; BORDER-BOTTOM: #ece9d8" width=76 ="xl26"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17 ="xl29"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" ="xl28"></TD></TR>
<TR style="HEIGHT: 12.75pt" height=17>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-BOTTOM: #ece9d8; HEIGHT: 12.75pt" height=17 ="xl29"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8"></TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8; mso-ignore: colspan; transparent: " colSpan=4 ="xl27">690 DÖNEM KARI VEYA ZARARLARI HS.</TD>
<TD style="BORDER-RIGHT: #ece9d8; BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8; BORDER-BOTTOM: #ece9d8" align=right x:num="16065.4" ="xl30">16.065,40</TD>
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<TD style="BORDER-TOP: #ece9d8; BORDER-LEFT: #ece9d8" ="xl33"></TD></TR></T></T></T></TABLE>Edited by: musavir

[ozelerdal66]

SAYIN MÜŞAVİR, BENCE YAPTIĞINIZ İŞLEMLER DOĞRU AMA, BEN ŞURAYA TAKILDIM.FATURALAR NAYLONAMA, ORTADA BİR MAL ALIŞI VAR. PEKİ BU ALIŞLARI YOK MU FARZEDECEĞİZ?..YANİ BURADA FİRMANIZIN GÜNAHI NE?..BU DURUM NASIL ÇÖZÜLEBİLİR?..ÜSTADLARDAN GÖRÜŞ BEKLİYORUM...SAYGILAR...

[hust59]

Merhaba.
2005 yılında olmuş bitmiş ve sonuç hesaplarına yansımış bir işlemi tekrar 100 hesaplarla hiç olmamış gibi ters kayıt yapmanızın bir anlamı yok.
Burda maliye uygulamada sadece KDV ye bakıyor.Kurum vergisi kısmına bakmıyor.
KDV lerle ilgili düzeltme beyannamesi yapıp KDV leri ödeyin.
Burda savunacağınız nokta.Bu alımları gerçekten yaptığınız ancak karşı tarafın incelemede kod a girdiği sizinde istemeden bu faturaların KDV sini indirdiğiniz.
Bu sebeple indirdiğiniz KDV leri vergi dairesine ödeme isteminiz olmalı.
Böyle bir uygulamaya yakınen ttanık oldum.

[hust59]

Ödemelerinizi nakit mi yoksa çek veya banka ilemi yaptınız.
Bu malı aldığınıza dair belgeler açıklayıcımı.İrsaliye varmı ? malların nakliyesi için nakliye faturanız varmı ?
Üretim konunuz itibari ile faturada yazılı mal ı alıp kullanan bir firmamısınız ?

[ERHAN ÇAĞŞIRLI]

merhabalar,
buna benzer bir olay başımıza geldi mali müşavirimin yeni aldığı bir firmayı biraz incelemesi sonucu mal alımlarında bir iki tane kod da firma çıktı. düşündük taşındık ters kayıt yapmak gibi işlemlere girsek bu malı almadık faturasını öylesine işledik anlamına gelir diye düşündük. sonuç olarakkdv leri katma değer vergisi kanunun sorumluluk maddesi gereği düzeltme kdv beyannameleri ile beyanedip öderken, mal alışlarını kurumlar vergisinde ters kayıt ile uğraşmadan direkt kanunen kabul edilmeyen gider olarak matraha ilave ettik yaklaşık 150.000,00 ytl ödedik. tabi daha farklı fikirler ortaya çıkabilir ama kasa değişecek, stoklar değişecek, maliyetleme değişecek ve farklı olarak gerçeklikten uzaklaşacak. bence geçici ve kurumlar vergisini düzeltecekseniz kanunen kabul edilmeyen olarak matraha eklemek en pratik yol olacaktır.

ayrıca kurumlar vergisi düzeltme işin içine girdiğinde geçici vergilerinde % 10 luk sınırın aşılması halinde geçicilerin düzeltilmesi söz konusu oluyor bu işlemi aralık ayı içinde yaptığımızdan sizlerle paylaşmak isterim çıkan sorunları;

1- vergi dairesi geçici vergilere son ödeme tarihiyle dilekçeyi verdiğiniz tarihe kadar gecikme zammı uyguluyor ve 2005 yılında ödenen ile ödenmesi gereken tutar aradasınki farkı ana para ile tahakkuka yansıtıyor.
2- siz aradaki farkı kurumlar vergisi beyan süresi geçtiğinden tekrar kurumlar vergisinden indiremeyeceğiniz içinkurumlar vergisisi düzeltme bayannamesindeödenen geçici vergi kısmına 2005 yılında ödediğiniz gerçek tutarı yazıyorsunuzve geçici vergide ana paralarınıdüzelttiğiniz tutarı kurumlarda tekrar tahakkuka yansıyor. eğer geçici vergilerin terkinlerini 15 günlük ödeme süresinde yaptırmazsanız ya hepsini ödemek zorunda kalacak yada sadece faizi ödediğiniz içi pişmanlığı bozmuş olacaksınız.

tavsiye,
1- öncelikle geçici vergilere aradaki farkları kanunen kabul edilmeyen gider olarak yansıtın ve düzeltmelerini hazırlayın.
2- olması gereken kurumlar vergisi beyannamesini düzenleyin ancak ödenmiş geçici vergi kısmına 2005 de ödediğniz gerçek rakamı yazın.
3- vergi dairesinde tahakkuku kesen arkadaşı geçici vergi beyannamelerinde faizi maliye bakanlığı 2006-6 sayılı uygulama iç genelgesine göre 1/Nisan/2006 tarihine kadar hesaplamak durumunda olduklarını hatırlatın (program buna göre hazırlanmadığından otomatik hesaplamıyor).
4- en önemlisi kurumlarda ana paraları tekrar beyan ettiğinizden 15 günlük ödeme süresi içinde geçici vergi anapara terkinlerinizi yapmaları gerektiği konusunda uyarın hatta düzeltme beyan tahakkuklarını aldıktson sonra durumu dilekçe ile talep edin.
5- vergi dairesine gitmeden önce gelirler gov tr adresinden geçikme zamlarını kendiniz hesaplayın ve tahakkuklar kesilirken bizzat karşılıklı kontrol ile giderek daha sonra olacak olası hataların önüne geçin. (başıma geldiği için biliyorum onlara kalsa 10.000,00 ytl fazla ödeyecektik.

umarım fazla uzatmamışımdır. bu kadar üstadın arasında bir stajyere laf düşmez belki ama yakın zamanda başımıza geldiği ve biraz araştırdığım için paylaşmak istedim.