{"id":3402,"date":"2020-09-04T09:21:30","date_gmt":"2020-09-04T06:21:30","guid":{"rendered":"https:\/\/www.tugim.org\/beta\/?post_type=avada_faq&#038;p=3402"},"modified":"2021-10-02T10:06:30","modified_gmt":"2021-10-02T07:06:30","slug":"dernegin-gelir-ve-gider-islemleri","status":"publish","type":"avada_faq","link":"https:\/\/www.tugim.org\/en\/faq-items\/dernegin-gelir-ve-gider-islemleri\/","title":{"rendered":"Derne\u011fin Gelir ve Gider \u0130\u015flemleri"},"content":{"rendered":"<p align=\"justify\"><strong>Madde 16<\/strong><\/p>\n<p align=\"justify\">Gelir ve gider belgeleri;<\/p>\n<p align=\"justify\">Dernek gelirleri, (Dernekler Y\u00f6netmeli\u011fi EK- 17\u2019de \u00f6rne\u011fi bulunan) \u201cAl\u0131nd\u0131 Belgesi\u201d ile tahsil edilir. Dernek gelirlerinin bankalar arac\u0131l\u0131\u011f\u0131 ile tahsili halinde banka taraf\u0131ndan d\u00fczenlenen dekont veya hesap \u00f6zeti gibi belgeler al\u0131nd\u0131 belgesi yerine ge\u00e7er.<\/p>\n<p align=\"justify\">Dernek giderleri ise fatura, perakende sat\u0131\u015f fi\u015fi, serbest meslek makbuzu gibi harcama belgeleri ile yap\u0131l\u0131r. Ancak derne\u011fin, Gelir Vergisi Kanununun 94\u2019\u00fcnc\u00fc maddesi kapsam\u0131nda bulunan \u00f6demeleri i\u00e7in Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re gider pusulas\u0131, bu kapsamda da bulunmayan \u00f6demeleri i\u00e7in (Dernekler Y\u00f6netmeli\u011fi EK-13\u2019te \u00f6rne\u011fi buluna) \u201cGider Makbuzu\u201d veya \u201cBanka Dekontu\u201d gibi belgeler harcama belgesi olarak kullan\u0131l\u0131r.<\/p>\n<p align=\"justify\">Dernek taraf\u0131ndan ki\u015fi, kurum veya kurulu\u015flara yap\u0131lacak bedelsiz mal ve hizmet teslimleri (Dernekler Y\u00f6netmeli\u011fi EK-14\u2019te \u00f6rne\u011fi bulunan) \u201cAyn\u00ee Yard\u0131m Teslim Belgesi\u201d ile yap\u0131l\u0131r. Ki\u015fi, kurum veya kurulu\u015flar taraf\u0131ndan derne\u011fe yap\u0131lacak bedelsiz mal ve hizmet teslimleri ise (Dernekler Y\u00f6netmeli\u011fi EK-15\u2019te \u00f6rne\u011fi bulunan) \u201cAyn\u00ee Ba\u011f\u0131\u015f Al\u0131nd\u0131 Belgesi\u201d ile kabul edilir.<\/p>\n<p align=\"justify\">Bu belgeler; Ek-13, Ek-14 ve Ek-15\u2019te g\u00f6sterilen bi\u00e7im ve ebatta, m\u00fcteselsil seri ve s\u0131ra numaras\u0131 ta\u015f\u0131yan, kendinden karbonlu elli as\u0131l ve elli ko\u00e7an yapra\u011f\u0131ndan meydana gelen ciltler veya elektronik sistemler ve yaz\u0131 makineleri arac\u0131l\u0131\u011f\u0131yla yazd\u0131r\u0131lacak form veya s\u00fcrekli form \u015feklinde bast\u0131r\u0131l\u0131r. Form veya s\u00fcrekli form \u015feklinde bast\u0131r\u0131lacak belgelerin, belirtilen nitelikte olmas\u0131 zorunludur.<\/p>\n<p align=\"justify\"><strong>Al\u0131nd\u0131 Belgeleri<\/strong><\/p>\n<p align=\"justify\">Dernek gelirlerinin tahsilinde kullan\u0131lacak \u201cAl\u0131nd\u0131 Belgeleri\u201d (Dernekler Y\u00f6netmeli\u011fi EK- 17\u2019de g\u00f6sterilen bi\u00e7im ve ebatta) y\u00f6netim kurulu karar\u0131yla, matbaaya bast\u0131r\u0131l\u0131r.<\/p>\n<p align=\"justify\">Al\u0131nd\u0131 belgelerinin bast\u0131r\u0131lmas\u0131 ve kontrol\u00fc, matbaadan teslim al\u0131nmas\u0131, deftere kaydedilmesi, eski ve yeni saymanlar aras\u0131nda devir teslimi ve al\u0131nd\u0131 belgesi ile dernek ad\u0131na gelir tahsil edecek ki\u015fi veya ki\u015filer taraf\u0131ndan bu al\u0131nd\u0131 belgelerinin kullan\u0131m\u0131na ve toplan\u0131lan gelirlerin teslimine ili\u015fkin hususlarda Dernekler Y\u00f6netmeli\u011finin ilgili h\u00fck\u00fcmlerine g\u00f6re hareket edilir.<\/p>\n<p align=\"justify\"><strong>Yetki Belgesi<\/strong><\/p>\n<p align=\"justify\">Y\u00f6netim kurulu asil \u00fcyeleri hari\u00e7, dernek ad\u0131na gelir tahsil edecek ki\u015fi veya ki\u015filer, yetki s\u00fcresi de belirtilmek suretiyle, y\u00f6netim kurulu karar\u0131 ile tespit edilir. Gelir tahsil edecek ki\u015filerin a\u00e7\u0131k kimli\u011fi, imzas\u0131 ve foto\u011fraflar\u0131n\u0131 ihtiva eden(Dernekler Y\u00f6netmeli\u011fi Ek-19\u2019da yer alan) \u201cYetki Belgesi\u201d dernek taraf\u0131ndan iki n\u00fcsha olarak d\u00fczenlenerek, dernek y\u00f6netim kurulu ba\u015fkan\u0131nca onaylan\u0131r. Y\u00f6netim kurulu as\u0131l \u00fcyeleri yetki belgesi olmadan gelir tahsil edebilir.<\/p>\n<p align=\"justify\">Yetki belgelerinin s\u00fcresi y\u00f6netim kurulu taraf\u0131ndan en \u00e7ok bir y\u0131l olarak belirlenir. S\u00fcresi biten yetki belgeleri birinci paragrafa g\u00f6re yenilenir. Yetki belgesinin s\u00fcresinin bitmesi veya ad\u0131na yetki belgesi d\u00fczenlenen ki\u015finin g\u00f6revinden ayr\u0131lmas\u0131, \u00f6l\u00fcm\u00fc, i\u015fine veya g\u00f6revine son verilmesi gibi hallerde, verilmi\u015f olan yetki belgelerinin dernek y\u00f6netim kuruluna bir hafta i\u00e7inde teslimi zorunludur. Ayr\u0131ca, gelir toplama yetkisi y\u00f6netim kurulu karar\u0131 ile her zaman iptal edilebilir.<\/p>\n<p align=\"justify\"><strong>Gelir ve Gider Belgelerinin Saklama S\u00fcresi<\/strong><\/p>\n<p align=\"justify\">Defterler hari\u00e7 olmak \u00fczere, dernek taraf\u0131ndan kullan\u0131lan al\u0131nd\u0131 belgeleri, harcama belgeleri ve di\u011fer belgeler \u00f6zel kanunlarda belirtilen s\u00fcreler sakl\u0131 kalmak \u00fczere, kaydedildikleri defterlerdeki say\u0131 ve tarih d\u00fczenine uygun olarak 5 y\u0131l s\u00fcreyle saklan\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"<p>Madde 16 Gelir ve gider belgeleri; Dernek gelirleri, (Dernekler Y\u00f6netmeli\u011fi EK- 17\u2019de \u00f6rne\u011fi bulunan) \u201cAl\u0131nd\u0131 Belgesi\u201d ile tahsil edilir. Dernek gelirlerinin bankalar arac\u0131l\u0131\u011f\u0131 ile tahsili halinde banka taraf\u0131ndan d\u00fczenlenen dekont veya hesap \u00f6zeti gibi belgeler al\u0131nd\u0131 belgesi yerine ge\u00e7er. Dernek giderleri ise fatura, perakende sat\u0131\u015f fi\u015fi, serbest meslek makbuzu gibi harcama belgeleri ile yap\u0131l\u0131r. Ancak [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"faq_category":[92],"class_list":["post-3402","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-dernek-tuzugu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Derne\u011fin Gelir ve Gider \u0130\u015flemleri - T\u00dcG\u0130M<\/title>\n<meta name=\"description\" content=\"Derne\u011fin Gelir ve Gider \u0130\u015flemleri | Gelir ve gider belgeleri;Dernek gelirleri, (Dernekler Y\u00f6netmeli\u011fi EK- 17\u2019de \u00f6rne\u011fi bulunan) \u201cAl\u0131nd\u0131 Belgesi\u201d ile tahsil edilir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tugim.org\/en\/faq-items\/dernegin-gelir-ve-gider-islemleri\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Derne\u011fin Gelir ve Gider \u0130\u015flemleri - 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