avukat vergi

Avukatların kendi vergi süreçlerini yönetmeleri için tasarlanmış, mevzuat odaklı bir hesaplama ve rehberlik aracıdır. Serbest meslek erbabı olarak faaliyet gösteren avukatların karşılaştığı karmaşık e-SMM düzenleme kuralları, KDV tevkifatı, stopaj hesaplamaları ve vekalet ücreti vergilendirmesi gibi spesifik problemleri çözer.

What it does

• Calculate e-SMM components for gross, net, or collection-based amounts including withholding and VAT.
• Determine AAÜT fees and convert court-awarded legal fees into tax-compliant invoices.
• Analyze VAT rates and withholding obligations (5/10) for public institutions and designated buyers.
• Process tax returns for temporary and annual income tax filings through Defter-Beyan logic.
• Validate expense types including home-office, vehicle, and Bar association costs against GİB guides.
• Summarize XML archives by processing e-SMM zip files to audit quarterly totals and inconsistencies.

How it works

1. Identify the tax year to select correct brackets, limits, and Revaluation Rates (YDO).
2. Execute Python scripts using smm_hesap.py or aaut_hesap.py for precise financial calculations.
3. Reference regulatory sources such as GİB Guide 590, AAÜT 2025-2026, and a library of 247+ private rulings (özelge).
4. Audit compliance by checking collection dates vs. service completion for VAT accrual.

Frameworks & tools

Built with Python 3 using standard libraries for calculations and data processing. It utilizes Markdown-based knowledge maps and JSON-indexed private rulings (özelgeler) for high-speed retrieval.

Why this beats prompting it yourself

Generic LLMs often confuse gross-to-net math and fail to distinguish between VAT inclusive/exclusive legal fee precedents (311 GVGT). This skill uses dedicated Python scripts and a verified local database of Turkish tax rulings to prevent calculation errors that lead to tax penalties.

Use cases

• Calculate the correct e-SMM for a public university including 5/10 VAT withholding.
• Convert a court-awarded legal fee into a professional receipt for the losing party.
• Audit a year's worth of e-SMM XML files to prepare for an annual tax return.
• Check if a specific vehicle or home renovation expense is deductible under current GVK rules.

Known limitations

Does not provide litigation strategy for clients. Requires manual verification for parameters marked as unconfirmed in references. Python environment is needed for calculation scripts.