\u0130\u015f yap\u0131\u015f tarz\u0131m\u0131zdaki genel yakla\u015f\u0131m, m\u00fc\u015fterilerimizi bir i\u015f orta\u011f\u0131 olarak g\u00f6rmek, deneyim, uzmanl\u0131k ve kaynaklar\u0131m\u0131z\u0131 kullanarak her iki taraf\u0131n da yarar sa\u011flayaca\u011f\u0131 uzun s\u00fcreli bir ili\u015fki kurmakt\u0131r. \u0130\u015fbirli\u011fimizin sizin i\u00e7in ger\u00e7ek bir katma de\u011fer yarataca\u011f\u0131na inan\u0131yoruz.<\/p>\n
Sunmay\u0131 \u00f6nerdi\u011fimiz\u00a0 vergi, hukuk\u00a0 ve muhasebe incelemesini i\u00e7eren hizmet teklifimiz, \u015firketinizin ihtiya\u00e7lar\u0131 ve istekleri do\u011frultusunda haz\u0131rlanm\u0131\u015ft\u0131r. Verilecek olan hizmetin detaylar\u0131, hizmetin fiyatland\u0131r\u0131lmas\u0131 ve teklifin kabul\u00fc halinde yap\u0131lmas\u0131 gerekenler teklifimizin izleyen sayfalar\u0131nda yer almaktad\u0131r.<\/p>\n
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Teklifimizle ilgili sorular\u0131n\u0131z\u0131 yan\u0131tlamaya haz\u0131r oldu\u011fumuzu bildirir, karar\u0131n\u0131z\u0131n taraf\u0131m\u0131za iletilmesini rica\u00a0 ederiz.<\/p>\n
Sayg\u0131lar\u0131m\u0131zla,<\/p>\n
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M\u00fcjdat BOZKIR<\/strong><\/p>\n (Eski Gelirler Kontrol\u00f6r\u00fc Yeminli Mali M\u00fc\u015favir)<\/p>\n <\/p>\n 1.<\/strong> \u015eirketinizin defter ve belgeleri \u00fczerinde inceleme ve kar\u015f\u0131t inceleme yap\u0131lmak suretiyle has\u0131lat ve giderlerin do\u011fruluklar\u0131 ile ger\u00e7e\u011fe ve mevzuata uygunluklar\u0131n\u0131n tespit edilmesi;<\/p>\n <\/p>\n 2.<\/strong> De\u011ferleme, amortisman, yat\u0131r\u0131m indirimi ile di\u011fer indirim ve istisna tutarlar\u0131n\u0131n do\u011fru ve mevzuata uygun bir bi\u00e7imde hesaplan\u0131p hesaplanmad\u0131\u011f\u0131n\u0131n kontrol edilmesi;<\/p>\n <\/p>\n 3.<\/strong> Kay\u0131tlar\u0131n genel muhasebe kurallar\u0131na ve mevzuata uygun olarak tutulup tutulmad\u0131\u011f\u0131n\u0131n, mali tablolara do\u011fru olarak aktar\u0131l\u0131p aktar\u0131lmad\u0131\u011f\u0131n\u0131n, vergi ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fcklerin do\u011fru olarak tespit edilip edilmedi\u011finin ara\u015ft\u0131r\u0131lmas\u0131;<\/p>\n <\/p>\n 4.<\/strong> Gerekti\u011finde kaydi envanter ve rand\u0131man tespiti \u00e7al\u0131\u015fmalar\u0131 yap\u0131larak beyan edilen gelirin do\u011frulu\u011funun denetlenmesi ,<\/p>\n <\/p>\n 5.<\/strong> Yap\u0131lan \u00e7al\u0131\u015fmalar sonucunda ortaya \u00e7\u0131kabilecek risklerin \u015firket y\u00f6neticileri ile g\u00f6r\u00fc\u015f\u00fclerek gerekli d\u00fczeltmelerin yapt\u0131r\u0131lmas\u0131,<\/p>\n <\/p>\n 6. <\/strong>\u015eirketin kesin mali tablolar\u0131 haz\u0131rland\u0131ktan sonra, vergi matrah\u0131 ve kurumlar vergisi hesaplamas\u0131n\u0131n do\u011frulu\u011funun kontrol edilmesi ve ilgili Yeminli Mali M\u00fc\u015favirimiz taraf\u0131ndan Kurumlar Vergisi Beyannamesi’nin onaylanmas\u0131,<\/p>\n <\/p>\n 7. <\/strong>Tasdik i\u015flemi sonucunda yap\u0131lan \u00e7al\u0131\u015fman\u0131n sonu\u00e7lar\u0131n\u0131 \u00f6zetleyen ve ilgili Yeminli Mali M\u00fc\u015favirimizi m\u00fc\u015ftereken ve m\u00fcteselsilen sorumlu k\u0131lan Kurumlar Vergisi Beyannamesi Tam Tasdik Raporu’nun haz\u0131rlanmas\u0131 ve s\u00fcresinde ilgili vergi dairesine ve \u015firketinize verilmesi,<\/p>\n <\/p>\n 8. <\/strong>Kurumlar Vergisi Beyannamesi tasdikinin amac\u0131 ile s\u0131n\u0131rl\u0131 olmak \u00fczere ayl\u0131k olarak verilen KDV ve muhtasar beyannamelerin \u00f6rnekleme yolu ile kontrol edilmesi,<\/p>\n <\/p>\n 9.<\/strong> Kurumlar Vergisi Beyannamesi tasdikinin amac\u0131 \u00e7er\u00e7evesinde yaz\u0131l\u0131 ve s\u00f6zl\u00fc a\u00e7\u0131klamalarda bulunulmas\u0131<\/p>\n <\/p>\n 10.<\/strong> Yukar\u0131daki konularda denetim s\u0131ras\u0131nda ya da sonras\u0131nda ihtiyac\u0131n\u0131z olacak alanlarda, bu konularla s\u0131n\u0131rl\u0131 olmak \u00fczere dan\u0131\u015fmanl\u0131k hizmetlerinin ger\u00e7ekle\u015ftirilmesi,<\/p>\n <\/p>\n 11. <\/strong>Denetim ve incelemelerde \u00a0ama\u00e7, risklerin genel olarak ortaya konmas\u0131 oldu\u011fu i\u00e7in, bilgi toplanmas\u0131 prosed\u00fcr\u00fcm\u00fcz, genel kabul g\u00f6rm\u00fc\u015f vergi denetimi standartlar\u0131na g\u00f6re y\u00fcr\u00fct\u00fclen tam tasdik \u00e7al\u0131\u015fmalar\u0131na g\u00f6re daha dar kapsaml\u0131 olacakt\u0131r. Ayr\u0131ca \u015firket taraf\u0131ndan bize sa\u011flanan bilgilerin do\u011fru ve eksiksiz olaca\u011f\u0131n\u0131 varsayd\u0131\u011f\u0131m\u0131z\u0131 ve aksine bir durumda sorumluluk kabul etmeyece\u011fimizi belirtmek isteriz.<\/p>\n <\/p>\n 12. <\/strong>Bilgi toplama ve denetim i\u015fimiz tutar ve mahiyet itibariyle \u00f6nemli kalemler \u00fczerinde yo\u011funla\u015facakt\u0131r. Di\u011fer konularda daha \u00e7ok \u015firket yetkilileriyle g\u00f6r\u00fc\u015fmelere ve analitik g\u00f6zlemlere dayal\u0131 \u00f6zet bir inceleme yoluna ba\u015fvurulacakt\u0131r.<\/p>\n <\/p>\n Bu konuda \u015firketler grubunda yap\u0131lacak \u00e7al\u0131\u015fma, belgeler bize a\u00e7\u0131k oldu\u011fu s\u00fcrece kapsama dahil \u00a0\u015firket ad\u0131na yaz\u0131lm\u0131\u015f bulunan Yeminli Mali M\u00fc\u015favirlik raporlar\u0131n\u0131n de\u011ferlendirilmesini, vergi inceleme raporlar\u0131n\u0131n de\u011ferlendirilmesini, \u015firketlerin mali a\u00e7\u0131dan kullan\u0131labilir zararlar\u0131n\u0131n saptanmas\u0131n\u0131, finansman gider k\u0131s\u0131tlamas\u0131 ve benzeri vergi uygulamalar\u0131n\u0131n de\u011ferlendirilmesini kapsar.\u00a0 Hedef \u015firketin hisse devri s\u0131ras\u0131nda izlenecek yollara ili\u015fkin alternatiflerin sunulmas\u0131 ve de\u011ferlendirilmesi ve verilecek hizmetin kapsam\u0131 dahilindedir.<\/p>\n <\/p>\n Gizlilik<\/strong><\/p>\n 13. <\/strong>Hizmetlerimiz s\u00f6zle\u015fmemizde belirtilen ama\u00e7lar do\u011frultusunda verilmektedir. Al\u0131nan bilgi ve g\u00f6r\u00fc\u015flerin Makro Denetim ve \u00a0Yeminli Mali M\u00fc\u015favirlik Ltd. \u015eti. nin yaz\u0131l\u0131 izni olmaks\u0131z\u0131n taraf\u0131n\u0131zdan \u00e7o\u011falt\u0131lmas\u0131, da\u011f\u0131t\u0131m\u0131 ve di\u011fer izinsiz kullan\u0131m\u0131 veya \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara aktar\u0131lmas\u0131 kesinlikle yasakt\u0131r.<\/p>\n <\/p>\n 14. <\/strong>Gerekli hizmeti verebilmemiz i\u00e7in \u015firket faaliyetlerine ili\u015fkin olarak bize sa\u011flanan ve gizli oldu\u011fu yaz\u0131l\u0131 olarak belirtilmi\u015f olan hi\u00e7bir bilgi yaz\u0131l\u0131 onay\u0131n\u0131z olmadan \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara a\u00e7\u0131klanmayacakt\u0131r. Bu k\u0131s\u0131tlama genellikle kamuya a\u00e7\u0131k olan bilgiler ile kanun uyar\u0131nca bildirim y\u00fck\u00fcml\u00fc\u011f\u00fcnde bulundu\u011fumuz hususlar\u0131 kapsamamaktad\u0131r.<\/p>\n \u00a0<\/strong><\/p>\n Sorumluluk s\u0131n\u0131rlamas\u0131 15. <\/strong>Hizmetlerimizin ifas\u0131nda elimizden gelen t\u00fcm dikkat ve \u00f6zen g\u00f6sterilecektir.<\/p>\n 16. <\/strong>Beyanname ve eklerini tasdik eden yeminli mali m\u00fc\u015favirler, tasdik ettikleri beyanname ve eklerinde yer alan b\u00fct\u00fcn bilgilerle bunlar\u0131n dayana\u011f\u0131n\u0131 te\u015fkil eden defter kay\u0131tlar\u0131 ve belgelerdeki bilgilerin do\u011frulu\u011fu ile beyannamesini tasdik ettikleri m\u00fckelleflerin sahte veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge kullanmas\u0131ndan sorumludurlar. Belgelerin yasal s\u00fcresi i\u00e7erisinde Muhasebe Sistemi Uygulama Genel Tebli\u011flerine, genel muhasebe kurallar\u0131na, vergi mevzuat\u0131na ve ilgili di\u011fer mevzuata uygun ve do\u011fru olarak yasal defterlere kaydedilmesi ve mali tablolara aktar\u0131lmas\u0131 sorumluluk kapsam\u0131ndad\u0131r. Bu bilgi ve belgeler esas al\u0131narak m\u00fckelleflerin vergi ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fcklerinin do\u011fru olarak hesaplanmas\u0131 yeminli mali m\u00fc\u015favirlerin sorumlulu\u011funa dahildir. Bu \u00e7er\u00e7evede yeniden de\u011ferleme, amortisman tutarlar\u0131, yat\u0131r\u0131m indirimi, her t\u00fcrl\u00fc istisna ve muafiyet tutarlar\u0131 ve benzeri tutarlar\u0131n vergi mevzuat\u0131 \u00e7er\u00e7evesinde do\u011fru olarak tesbit edilmesi, aktif ve pasif k\u0131ymetlerin Vergi Usul Kanunu h\u00fck\u00fcmlerine uygun olarak de\u011ferlemelerinin yap\u0131lmas\u0131, kaydi envanterin sa\u011flanmas\u0131 ve rand\u0131man tespitlerinin yap\u0131lmas\u0131 yeminli mali m\u00fc\u015favirli\u011fimizin sorumlulu\u011funda olacakt\u0131r..<\/p>\n \u00c7al\u0131\u015fma ekibimiz<\/strong><\/p>\n 17 <\/strong>\u015eirketiniz i\u00e7in yukar\u0131da belirtilen hizmetlerin verilmesinde sorumlu olacak orta\u011f\u0131m\u0131z\u0131n k\u0131sa \u00f6zge\u00e7mi\u015fi a\u015fa\u011f\u0131da yer almaktad\u0131r<\/p>\n <\/td>\n \u00a0<\/strong><\/p>\n 18. <\/strong>Yeminli Mali M\u00fc\u015favirlerin yan\u0131 s\u0131ra \u00e7e\u015fitli deneyim d\u00fczeylerinde ve mali sekt\u00f6rde e\u011fitim g\u00f6rm\u00fc\u015f ve tecr\u00fcbeli di\u011fer yard\u0131mc\u0131 elemanlar\u0131m\u0131z da \u00e7al\u0131\u015fman\u0131n gerektirdi\u011fi yo\u011funlukta, s\u00fcrekli olarak \u00e7al\u0131\u015fma ekibimizde g\u00f6rev alacaklard\u0131r.<\/strong><\/p>\n <\/strong>\u00a0<\/p>\n Zamanlama 19.<\/strong> Yeminli Mali M\u00fc\u015favir nezaretinde g\u00f6revlendirilecek ekibin y\u0131l i\u00e7inde tarihleri kararla\u015ft\u0131r\u0131lacak ziyaretleri ile yerine getirilecektir.<\/p>\n Kurumlar Vergisi Beyannamesi tasdikini ilgilendiren ve tasdik hizmeti sorumlulu\u011funu y\u00fcr\u00fctecek sorumlu personelimizin bilgi seviyesine g\u00f6re kendisinden beklenen g\u00fcnl\u00fck sorular\u0131n\u0131z\u0131n cevaplanmas\u0131 verilecek hizmetin kapsam\u0131 i\u00e7inde yer almaktad\u0131r.<\/p>\n \u0130\u015f yap\u0131\u015f tarz\u0131m\u0131zdaki genel yakla\u015f\u0131m, m\u00fc\u015fterilerimizi bir i\u015f orta\u011f\u0131 olarak g\u00f6rmek, deneyim, uzmanl\u0131k ve kaynaklar\u0131m\u0131z\u0131 kullanarak her iki taraf\u0131n da yarar sa\u011flayaca\u011f\u0131 uzun s\u00fcreli bir ili\u015fki kurmakt\u0131r. Bu \u00e7er\u00e7evede, denetimin ba\u015flat\u0131lmas\u0131, denetim sonu\u00e7lar\u0131, d\u00fczeltilmesi gereken hususlar, vergi uygulamalar\u0131nda ortaya \u00e7\u0131kabilecek avantajlar, d\u00f6nem sonunda yap\u0131lan i\u015fin de\u011ferlendirilmesi yap\u0131lacak olan toplant\u0131larla taraf\u0131n\u0131za iletilecektir.<\/p>\n <\/p>\n Kurumlar Vergisi Beyannamesi tasdik hizmetinin kapsam\u0131 i\u00e7inde yer almayan ancak vergi ve mali hukuk ile ilgili gerek duyulan her konuda \u015firketimizin dan\u0131\u015fmanl\u0131\u011f\u0131m\u0131za ba\u015fvurulabilir. Size tam tasdik hizmeti sa\u011flayacak olan uzmanlar\u0131m\u0131z, sorunlar\u0131n\u0131z\u0131n \u00e7\u00f6z\u00fcm\u00fc i\u00e7in sizi \u015firketimizde konunun uzman\u0131 olan gruba en k\u0131sa s\u00fcre i\u00e7inde y\u00f6nlendirecektir.<\/p>\n <\/p>\n \u00dccretimiz<\/strong><\/p>\n 20.<\/strong> Yeminli Mali M\u00fc\u015favirlerle y\u0131ll\u0131k gelir veya kurumlar vergisi beyannamesi tasdik s\u00f6zle\u015fmesi d\u00fczenleyen m\u00fckellefler, \u00fccret tarifesinde yer alan ilgili beyannameye ait tasdik \u00fccretlerinin 1\/12’si ayl\u0131k \u00fccret olarak uygulanacakt\u0131r.<\/p>\n Hedef \u015firketlerin mali tablolar\u0131 g\u00f6r\u00fcld\u00fckten sonra \u00e7al\u0131\u015fman\u0131n kapsam ve i\u00e7eri\u011fi bu teklifte belirtilenden farkl\u0131 bir y\u00f6n al\u0131rsa b\u00fct\u00e7elenen saat yeniden g\u00f6zden ge\u00e7irilecek ve taraflar\u0131n mutabakat\u0131 ile de\u011fi\u015ftirilebilecektir. \u0130\u015fe ba\u015flan\u0131lmadan \u00f6nce mutab\u0131k kal\u0131nan b\u00fct\u00e7elenen zamanda,\u00a0 i\u015fe ba\u015flad\u0131ktan sonra \u00f6nemli \u00f6l\u00e7\u00fcde bir de\u011fi\u015fiklik olur ise taraf\u0131n\u0131za hemen haber verilecek ve onay\u0131n\u0131z al\u0131nmaks\u0131z\u0131n ilave bir \u00e7al\u0131\u015fma yap\u0131lmayacakt\u0131r. \u00d6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015fiklikten kas\u0131t, i\u015f i\u00e7in b\u00fct\u00e7elenen zaman\u0131n % 25 oran\u0131nda artmas\u0131 veya azalmas\u0131d\u0131r.<\/p>\n <\/p>\n 21.<\/strong> S\u00f6z konusu \u00e7al\u0131\u015fmalar i\u00e7in \u015firketimize teklif verme f\u0131rsat\u0131n\u0131 tan\u0131d\u0131\u011f\u0131n\u0131zdan dolay\u0131 memnuniyetimizi ifade etmek isteriz. Teklifimiz uygun g\u00f6r\u00fcld\u00fc\u011f\u00fc takdirde, 2009 y\u0131l\u0131 Kurumlar Vergisi Denetim ve Tasdik \u00a0s\u00f6zle\u015fmesi taraflarca imzalanacakt\u0131r.<\/p>\n 22.<\/strong> \u015eirketiniz y\u00f6neticileriyle ba\u015far\u0131l\u0131 bir \u00e7al\u0131\u015fma yapaca\u011f\u0131m\u0131z inanc\u0131yla bu yaz\u0131m\u0131zla ilgili teredd\u00fctlerinizi cevaplamaya haz\u0131r oldu\u011fumuzu bildirir, konu ile ilgili karar\u0131n\u0131z\u0131 taraf\u0131m\u0131za iletmenizi rica ederiz.<\/p>\n Sayg\u0131lar\u0131m\u0131zla<\/p>\n <\/p>\n Makro \u00c7\u00f6z\u00fcm Denetim ve Yeminli Mali M\u00fc\u015favirlik Ltd.\u015eti<\/p>\n \u00a0\u00a0\u00a0Sorumlu Ortak<\/p>\n \u00a0M\u00fcjdat BOZKIR\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n <\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 beyannamelerin do\u011frulu\u011fu ve zamanl\u0131l\u0131\u011f\u0131<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00f6demelerin zamanl\u0131l\u0131\u011f\u0131<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 hesaplamalar<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 devreden zararlar<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 pe\u015fin \u00f6denen vergiler<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ortaklar ve ili\u015fkili taraflarla ili\u015fkiler<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 temett\u00fc \u00f6demeleri<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ortaklarla bor\u00e7-alacak ili\u015fkileri<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 kaynakta kesilen vergiler<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00f6deme y\u00f6ntemleri (kasa, \u00e7ek, havale)<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 kur fark\u0131 kar\/zararlar\u0131<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 kanunen kabul edilmeyen giderler<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 finansal tablolar\u0131n do\u011frulu\u011fu<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 amortismanlar<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 yararlan\u0131lan indirim ve istisnalar<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 finansman gider k\u0131s\u0131tlamas\u0131<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u015f\u00fcpheli alacaklar<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 vergisel a\u00e7\u0131dan kar\u015f\u0131l\u0131klar<\/p>\n <\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Yat\u0131r\u0131m Te\u015fvik Belgesi<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Yat\u0131r\u0131m indirimleri<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Beyannameler<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ayni yard\u0131mlar<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Y\u00f6neticilere verilen primler<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Personele sa\u011flanan krediler<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Beyannameler<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00d6zel oranlar<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cezalar<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vergi iadeleri<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Yurtd\u0131\u015f\u0131na yap\u0131lan \u00f6demelerde sorumlu s\u0131fat\u0131yla KDV<\/p>\n –\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Yararlan\u0131lan istisnalar<\/p>\n <\/p>\n 1.\u00a0\u00a0 Ticaret Odas\u0131nda al\u0131nan yeni tarihli faaliyet belgesi,<\/p>\n 2.\u00a0\u00a0 Ana S\u00f6zle\u015fme (yap\u0131lan de\u011fi\u015fiklikler ile birlikte),<\/p>\n 3.\u00a0\u00a0 Ana S\u00f6zle\u015fme\u2019nin ve Ana S\u00f6zle\u015fme de\u011fi\u015fikliklerinin, temsil ve ilzama ili\u015fkin Y\u00f6netim Kurulu kararlar\u0131n\u0131n ve adres de\u011fi\u015fikliklerinin yer ald\u0131\u011f\u0131 Ticaret Sicili Gazetesi,<\/p>\n 4. \u00a0 \u0130mza sirk\u00fcleri,<\/p>\n 5.\u00a0\u00a0 Son be\u015f\u00a0 y\u0131la ait Y\u00f6netim Kurulu Kararlar\u0131,<\/p>\n 6.\u00a0\u00a0 Son be\u015f y\u0131la ait Genel Kurul Kararlar\u0131,<\/p>\n 7.\u00a0\u00a0 \u015eirket\u2019in faaliyetleriyle ilgili olarak verilmi\u015f t\u00fcm izinler, onaylar ve yetki belgeleri.<\/p>\n 11. T\u00fcm ba\u011fl\u0131 \u015firketlerin ve ofislerin (\u015fube, irtibat b\u00fcrosu vs) listesi, Ana S\u00f6zle\u015fmeleri, adresleri, sermaye bilgileri, ana faaliyet konular\u0131 ve y\u00f6neticilerinin isimleri,<\/p>\n 12. Ba\u011fl\u0131 \u015firketlerin ve ofislerin faaliyetleriyle ilgili olarak verilmi\u015f izinler, onaylar ve yetki belgeleri.<\/p>\n 19.\u00a0 Toplu \u0130\u015f S\u00f6zle\u015fmeleri (mevcut ise).<\/p>\n 20. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u015eirketin \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar ile yapt\u0131\u011f\u0131 ve \u00f6nemli mali ve stratejik etkisi olan t\u00fcm s\u00f6zle\u015fmeler ve \u00f6zellikle \u015eirketin alacakl\u0131 ya da bor\u00e7lu oldu\u011fu t\u00fcm s\u00f6zle\u015fmeler incelenmesi,<\/p>\n 21. Sigorta S\u00f6zle\u015fmeleri, \u00d6d\u00fcn\u00e7 ve Kredi S\u00f6zle\u015fmeleri,\u00a0 Kira S\u00f6zle\u015fmeleri, Reklam S\u00f6zle\u015fmeleri, Tedarik ve M\u00fc\u015fteri S\u00f6zle\u015fmeleri\u00a0 ve \u00e7\u00fcnc\u00fc ki\u015filerle yap\u0131lan di\u011fer t\u00fcm s\u00f6zle\u015fmeler.<\/p>\n 22. \u015eirketin tescil edilmi\u015f marka, patent, logolar\u0131na vb. ili\u015fkin tescil belgeleri.<\/p>\n <\/p>\n <\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" \u0130\u015f yap\u0131\u015f tarz\u0131m\u0131zdaki genel yakla\u015f\u0131m, m\u00fc\u015fterilerimizi bir i\u015f orta\u011f\u0131 olarak g\u00f6rmek, deneyim, uzmanl\u0131k ve kaynaklar\u0131m\u0131z\u0131 kullanarak her iki taraf\u0131n da yarar sa\u011flayaca\u011f\u0131 uzun s\u00fcreli bir ili\u015fki kurmakt\u0131r. \u0130\u015fbirli\u011fimizin sizin i\u00e7in ger\u00e7ek bir katma de\u011fer yarataca\u011f\u0131na inan\u0131yoruz. Sunmay\u0131 \u00f6nerdi\u011fimiz\u00a0 vergi, hukuk\u00a0 ve muhasebe incelemesini i\u00e7eren hizmet teklifimiz, \u015firketinizin ihtiya\u00e7lar\u0131 ve istekleri do\u011frultusunda haz\u0131rlanm\u0131\u015ft\u0131r. Verilecek olan hizmetin […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-25","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/25","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25"}],"version-history":[{"count":10,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/25\/revisions"}],"predecessor-version":[{"id":1743,"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=\/wp\/v2\/pages\/25\/revisions\/1743"}],"wp:attachment":[{"href":"http:\/\/www.makrodenetim.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Anlay\u0131\u015f\u0131m\u0131z;<\/h4>\n
\u00d6zel ama\u00e7l\u0131\u00a0 incelemelerle\u00a0 ilgili yakla\u015f\u0131m\u0131m\u0131z<\/h4>\n
Prosed\u00fcrlerin S\u0131n\u0131r\u0131<\/strong><\/h4>\n
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\n Sorumlu Ortak<\/strong><\/em>Direkt Tel: (0 212)483 40 38<\/em>Direkt Faks: (0212)483 40 39<\/em>\u00a0\u00a0 <\/p>\n M\u00fcjdat Bozk\u0131r Yeminli Mali M\u00fc\u015favir , <\/strong>1995 y\u0131l\u0131nda Ankara \u00dcniversitesi Siyasal Bilgiler Fak\u00fcltesi \u0130ktisat B\u00f6l\u00fcm\u00fcnden mezun olduktan sonra, Maliye Bakanl\u0131\u011f\u0131 Gelirler Kontrol\u00f6rl\u00fc\u011f\u00fc\u2019n\u00fcn a\u00e7m\u0131\u015f oldu\u011fu s\u0131navda ba\u015far\u0131l\u0131 olarak 1996 y\u0131l\u0131nda Stajyer Gelirler Kontrol\u00f6r\u00fc olarak atanm\u0131\u015ft\u0131r.\u00dc\u00e7 y\u0131ll\u0131k bir yeti\u015fme ve e\u011fitim d\u00f6neminden ge\u00e7tikten sonra 1999 y\u0131l\u0131nda Gelirler Kontrol\u00f6r\u00fc olarak atanm\u0131\u015f, Maliye Bakanl\u0131\u011f\u0131 Merkez Denetim Elemanl\u0131\u011f\u0131 g\u00f6revinde bulunmu\u015ftur.\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n<\/strong><\/p>\nSonu\u00e7<\/h4>\n
\u00d6ZEL AMA\u00c7LI VERG\u0130 \u0130NCELEMES\u0130N\u0130N KAPSAMI
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\u00d6ZEL AMA\u00c7LI HUKUK\u0130 \u0130NCELEMEN\u0130N KAPSAMI<\/h4>\n
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\u00d6ZEL AMA\u00c7LI MUHASEBE\u00a0 \u0130NCELEMEN\u0130N KAPSAMI<\/h4>\n
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