{"id":1,"name":"admin","url":"","description":"1954 y\u0131l\u0131nda do\u011fdu. \u0130lk\u00f6\u011fretimini Ayd\u0131n Cumhuriyet \u0130lkokulunda, orta \u00f6\u011fretimini Konya Karma Ortaokulunda yapt\u0131. Liseye Bursa Erkek Lisesinde ba\u015flad\u0131, \u0130stanbul Fenerbah\u00e7e Lisesinden mezun oldu. Ankara \u00dcniversitesi Siyasal Bilgiler Fak\u00fcltesi iktisat ve maliye b\u00f6l\u00fcm\u00fcnde lisans e\u011fitimini tamamlad\u0131.\r\n\r\nFak\u00fcltede ald\u0131\u011f\u0131 burs nedeniyle 1983 tarihinde Gelirler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde g\u00f6reve ba\u015flad\u0131.\r\n\r\nMemur ve uzmanl\u0131ktan sonra m\u00fcd\u00fcrl\u00fc\u011fe atand\u0131. Ankara \u00dcniversitesi Avrupa Topluluklar\u0131 Ara\u015ft\u0131rma ve Uygulama Merkezinin temel e\u011fitim ve uzmanl\u0131k programlar\u0131n\u0131 bitirdi.\r\n\r\n1985 tarihinde KDV\u2019nin, 2002 tarihinde de \u00d6TV\u2019nin y\u00fcr\u00fcrl\u00fc\u011fe girmesine ili\u015fkin mevzuat \u00e7al\u0131\u015fmalar\u0131na kat\u0131ld\u0131. Her iki dolayl\u0131 verginin uygulamas\u0131na ili\u015fkin s\u00fcre\u00e7lerde fiilen g\u00f6rev ald\u0131. Birikimlerini meslek mensuplar\u0131yla payla\u015fmak en b\u00fcy\u00fck hobisi. Bu ama\u00e7la \u00e7e\u015fitli dergi ve gazetelerde makalelerinin yan\u0131 s\u0131ra KDV ve \u00d6TV konusunda yedi\u015fer kitab\u0131 bulunmaktad\u0131r.\r\n\r\nGelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 b\u00fcnyesindeki hizmet i\u00e7i e\u011fitimlerde s\u00fcrekli g\u00f6rev yapt\u0131. Bunun yan\u0131 s\u0131ra kamu ya da \u00f6zel bir\u00e7ok kurum ve kurulu\u015fun KDV ve \u00d6TV konusunda d\u00fczenledi\u011fi kurs, panel ve sempozyumlarda g\u00f6rev ald\u0131. Ankara, Antalya, Ayd\u0131n, Bal\u0131kesir, Bodrum, Bolu, Denizli, Eski\u015fehir, Fethiye, Gaziantep, \u0130zmir, Kayseri, K\u00fctahya, Manavgat, Mardin-\u015e\u0131rnak, Mu\u011fla, Ordu, Rize, Samsun, Tekirda\u011f, Trabzon, U\u015fak, Van SMMM Odalar\u0131nca d\u00fczenlenen bilgilendirme toplant\u0131lar\u0131na kat\u0131ld\u0131.\r\n\r\n2012 y\u0131l\u0131nda devlet memurlu\u011fundan emekli oldu. Halen uluslararas\u0131 bir firmada dan\u0131\u015fman olarak g\u00f6rev yapmaktad\u0131r.\r\n\r\nEvli ve iki \u00e7ocuk babas\u0131.\r\n\r\nKDV ile ilgili kitaplar\u0131:\r\n\r\nKDV Beyannameleri D\u00fczenleme Rehberi, 1995, (Abdullah Tolu ile birlikte) Maliye Postas\u0131 Dergisi yay\u0131n\u0131\r\nKDV \u0130stisnalar ve \u0130adeler, 1998, (Yenilenen 11. bask\u0131 Klavuz Yay\u0131nlar\u0131 2019)\r\nKDV Tevkifat\u0131 Uygulamas\u0131, 2006, Ankara SMMMO yay\u0131n\u0131\r\nKDV Oranlar\u0131 ve A\u00e7\u0131klamalar\u0131, 2007, Maliye ve Hukuk Yay\u0131nlar\u0131\r\n100 Soruda Katma De\u011fer Vergisi, 2009, Maliye ve Hukuk Yay\u0131nlar\u0131\r\nSoru ve Cevaplarla KDV ve \u00d6TV Uygulamas\u0131, 2011, Maliye ve Hukuk Yay\u0131nlar\u0131\r\n60 S\u0131ra No.lu Sirk\u00fclerde KDV Uygulamas\u0131na \u0130li\u015fkin A\u00e7\u0131klamalar, 2011, Ankara SMMMO yay\u0131n\u0131\r\n\u00d6TV ile ilgili kitaplar\u0131:\r\n\r\n\u00d6zel T\u00fcketim Vergisi Rehberi, 2002, T\u00dcRMOB Sirk\u00fcler Rapor kitaplar\u0131\r\n\u00d6TV Yorum ve A\u00e7\u0131klamalar\u0131 (I) Say\u0131l\u0131 Liste Petrol \u00dcr\u00fcnleri, 2008, Sava\u015f Yay\u0131nlar\u0131\r\n\u00d6TV Yorum ve A\u00e7\u0131klamalar\u0131 (II) Say\u0131l\u0131 Liste Ta\u015f\u0131t Ara\u00e7lar\u0131, 2008, Sava\u015f Yay\u0131nlar\u0131\r\n\u00d6TV Yorum ve A\u00e7\u0131klamalar\u0131 (III) Say\u0131l\u0131 Liste T\u00fct\u00fcn Mamulleri, Alkoll\u00fc \u0130\u00e7kiler, Kolal\u0131 Gazoz, 2009, Sava\u015f Yay\u0131nlar\u0131\r\n\u00d6TV Yorum ve A\u00e7\u0131klamalar\u0131 (IV) Say\u0131l\u0131 Liste Di\u011fer T\u00fcketim Mallar\u0131, 2009, Sava\u015f Yay\u0131nlar\u0131\r\n70 Soruda \u00d6zel T\u00fcketim Vergisi, 2009, Maliye ve Hukuk Yay\u0131nlar\u0131\r\nMadeni Ya\u011flar ve Solvent T\u00fcrevlerinde \u00d6TV Uygulamas\u0131, 2010, T\u00dcRMOB Sirk\u00fcler Rapor.\r\n\u00d6TV Yorum ve A\u00e7\u0131klamalar\u0131 PwC Business School 2012","link":"https:\/\/www.kemaloktar.com\/?author=1","slug":"admin","avatar_urls":{"24":"https:\/\/secure.gravatar.com\/avatar\/7614dd1a6660130a4419f1a59da60b0f?s=24&d=mm&r=g","48":"https:\/\/secure.gravatar.com\/avatar\/7614dd1a6660130a4419f1a59da60b0f?s=48&d=mm&r=g","96":"https:\/\/secure.gravatar.com\/avatar\/7614dd1a6660130a4419f1a59da60b0f?s=96&d=mm&r=g"},"meta":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users"}]}}