Dergiyi Görüntüle

Transkript

Dergiyi Görüntüle

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Kaynakça :
1- 3568 sayılı Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik
Kanunu
2- Yeminli Mali Müşavirlerin Tasdik Edecekleri Belgeler, Tasdik Konuları,
Tasdike İlişkin Usul ve Esaslar Hakkında Yönetmelik
3- SM, SMM ve YMM Kanunu Genel Tebliğleri
Makalenin telif hakları Vergi Sorunları Dergisi’ne ait olup, “Vergi Sorunları
Dergisi Mayıs Sayısında Yayımlanmıştır”
51
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10.01.1961 Tarih Ve 10703 Sayılı Resmi Gazetede Yayınlanmıştır.
52
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2
İstanbul Vergi Dairesi Başkanlığı’nın 03.03.2006 Tarih ve VUKB.07.1.GİB.4.34.19.02 (1649) Sayılı Muktezası (Bkz. UĞURLU, Uğur.
“Bahşişler Vergiye Tabi midir?” Lebib Yalkın Mevzuat Dergisi,
» Makaleler «
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3
Danıştay 4’ üncü Dairesinin 12.01.1984 Tarih Ve E: 1983/779, K:
1984/156 Sayılı Kararı
53
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54
» Makaleler «
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4
Mehmet MAÇ’ ın Maliye Postası Dergisinin 01.08.1998 Tarih Ve 431
Nolu Sayısı (Alıntı: CAZİM, Gürbüz: “Belgelenmesi Gerekmeyen
Giderler” 05.12.2008, http://www.muhasebetr.com/yazarlarimiz/
cazim/017)
5
Büyük Mükellefler Vergi Dairesi Başkanlığı’nın 27.01.2010 Tarih
ve B.07.1.GİB.04.99.16.01/01-VUK-227-228/MUK-9 (3079) Sayılı
Muktezası
FEJMNFTJHFSFLNFLUFPMVQBLTJEVSVNEBHJEFS
VOTVSV PMBSBL EJLLBUF BMüOBCJMNFTJ BODBL ZVSU
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6
KIZILOT, Şükrü. Katma Değer Vergisi Kanunu ve Uygulaması,
Yaklaşım Yayınları, Ankara 2010, Syf 1224
7
Maliye Bakanlığının 30.06.1992 Tarih ve 224444-228-24/53986 Sayılı
Muktezası (Bkz. Şükrü KIZILOT, Danıştay Kararlan ve Özelgeler, Cilt: 1,
Yaklaşım Yayınları, Ankara, 1996, Syf 385)
8
Maliye Bakanlığının 22.07.1996 Tarih ve 0.555520234/33611 Sayılı
Muktezası
56
9
SARISU, Ekrem. “Belgesiz Harcamalar Ve KDV’si” Finansal Forum,
18.09.2000
10
ONGEN, Safiye. “Belgesiz Yazılabilecek Şehir İçi Ulaşım, Posta
Pulu Vb. Giderler Ve KDV’si” Yaklaşım Dergisi, Aralık
1998, Sayı: 72
11
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06.01.1961 Tarih Ve 10700 Sayılı Resmi Gazetede Yayınlanmıştır.
57
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KAYNAKÇA
Bahtiyar, Mehmet, 6335 Sayılı Kanun ile Yeni TTK’da Yapılan Değişiklikler
ve İşletmeler/Şirketler İçin TTK’ya Uyum Takvimi, 1. Baskı, Beta Yayıncılık,
, 2012.
Türk Ticaret Kanunu ile Türk Ticaret Kanununun Yürürlüğü ve Uygulama
Şekli Hakkında Kanunda Değişiklik Yapılmasına Dair Kanun, Kanun No:
6335, 30 Haziran 2012 tarih ve 28339 sayılı Resmi Gazete.
Türk Ticaret Kanunu Tasarısı ve Adalet Komisyonu Raporu (1/324)
T.C.Başbakanlık Kanunlar ve Kararlar Genel Müdürlüğü 27/9/2007Sayı:
B.02.0.KKG/196-279/3739
Türk Ticaret Kanunu, Kanun No: 6102, 14 Şubat 2011 tarih ve 27846 sayılı
Resmi Gazete.
Türk Ticaret Kanunu, Kanun No: 6762, 9 Temmuz 1956 tarih ve 9353 sayılı
Resmi Gazete.
Türk Ticaret Kanununun Yürürlüğü ve Uygulama Şekli Hakkında Kanun,
Kanun No: 6103, 14 Şubat 2011 tarih ve 27846 sayılı Resmi Gazete.
Yavrucu, Ayhan, “Yeni Türk Ticaret Kanunu’ndaki Kurumsallaşmaya Yönelik
Düzenlemelerin İş Dünyasına Getireceği Faydalar ve Sorumluluklar”,
Kurumsallaşma ve Denetim, X. Türkiye Muhasebe Denetimi Sempozyumu
ve IX. Uluslararası Türkiye Muhasebe Denetimi Sempozyumu, 2011, ss.85-98.
6102 Sayılı Türk Ticaret Kanunu Gerekçesi, Erişim Tarihi: 23/01/2013,
http://www.tobb.org.tr/Documents/ttk/ttk_madde_gerek%C3%A7e.pdf
Türk Dil Kurumu, Erişim Tarihi: 23/01/2013,
http://www.tdkterim.gov.tr/?kelime=bor%E7lanma&kategori=terim&hng=md
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