<span style="font-size: 11pt; line-height: 19.5px; text-align: justify; font-family: Arial, sans-serif;">6736 Sayılı Kanun’un 5 inci maddesinde matrah ve vergi artırımı düzenlenmiştir.</span> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Buna göre matrah artırımı; <span style="margin: 0px; padding: 0px;">2011, 2012, 2013, 2014 ve 2015</span> yıllarına ilişkin olarak gelir ve kurumlar vergisi ile katma değer vergisi ve bazı gelir ve kurumlar vergisi stopajları için yapılabilecektir.</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Matrah ve vergi artırımında bulunmak isteyenler başvurularını <span style="margin: 0px; padding: 0px;">31 Ekim 2016</span> tarihi mesai saati bitene kadar yapmak zorundadırlar.</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Başvurular üzerine hesaplanan tutarlar Kasım ayı başından itibaren tek seferde ödenebileceği gibi, istenirse başvuru sırasında<span style="margin: 0px; padding: 0px;">6, 9, 12 veya 18 </span>eşit taksitte ödeme seçeneklerinden biri de tercih edilebilecekler.</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Taksitle yapılacak ödemelerde belirlenen tutar;</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">1) <span style="margin: 0px; padding: 0px;">6</span> eşit taksit için (1,045),</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2) <span style="margin: 0px; padding: 0px;">9</span> eşit taksit için (1,083),</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">3) <span style="margin: 0px; padding: 0px;">10</span> iki eşit taksit için (1,105),</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">4) <span style="margin: 0px; padding: 0px;">18</span> eşit taksit için (1,15),</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">katsayısı ile çarpılacak ve bulunan tutar taksit sayısına bölünmek suretiyle ikişer aylık dönemler hâlinde ödenebilecektir. Öte yandan, tercih edilen süreden daha kısa sürede ödeme yapılması hâlinde ödenecek tutar ilgili katsayıya göre düzeltilecektir.</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif; color: red;">1- Kurumlar Vergisi Matrah Artırımı</span></span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Kurumlar vergisi matrah artırımı, tüm yıllar (2011, 2012, 2013, 2014 ve 2015) için yapılabileceği gibi istenilen yıl ya da yıllar için de yapılabilecektir.</span> </p> <table border="0" width="491" cellspacing="0" cellpadding="0" style="margin: auto auto auto 3.5pt; padding: 0px; color: rgb(0, 0, 0); font-size: 12px; font-family: "Open sans"; width: 13cm; border-collapse: collapse;"> <tbody style="margin: 0px; padding: 0px;"> <tr style="margin: 0px; padding: 0px; height: 30pt;"> <td colspan="5" width="491" style="margin: 0px; padding: 0cm 3.5pt; border: 1pt solid rgb(91, 155, 213); width: 13cm; height: 30pt; background-color: transparent;"> <p style="margin: 0cm 0cm 0pt; padding: 10px; text-align: justify; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Matrah Artırımı ve Vergi Oranları ile Asgari Artırım Tutarı</span></span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 28.5pt;"> <td width="104" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 78pt; height: 28.5pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Beyannameye İlişkin Yıl</span></p> </td> <td width="94" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.85pt; height: 28.5pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Matrah Artırım Oranı</span></p> </td> <td width="113" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 28.5pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Asgari Artırım Tutarı</span></p> </td> <td width="95" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.9pt; height: 28.5pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Normal Vergi Oranı</span></p> </td> <td width="85" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 63.75pt; height: 28.5pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">(*) İndirimli Oran</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 15pt;"> <td width="104" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 78pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2011</span></p> </td> <td width="94" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.85pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">35%</span></p> </td> <td width="113" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">28.000</span></p> </td> <td width="95" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.9pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="85" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 63.75pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 15pt;"> <td width="104" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 78pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2012</span></p> </td> <td width="94" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.85pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">30%</span></p> </td> <td width="113" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">29.650</span></p> </td> <td width="95" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.9pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="85" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 63.75pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 15pt;"> <td width="104" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 78pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2013</span></p> </td> <td width="94" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.85pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">25%</span></p> </td> <td width="113" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">31.490</span></p> </td> <td width="95" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.9pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="85" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 63.75pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 15pt;"> <td width="104" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 78pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2014</span></p> </td> <td width="94" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.85pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="113" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">33.470</span></p> </td> <td width="95" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.9pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="85" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 63.75pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 15pt;"> <td width="104" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 78pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2015</span></p> </td> <td width="94" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.85pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> <td width="113" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">37.940</span></p> </td> <td width="95" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 70.9pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="85" style="margin: 0px; padding: 0cm 3.5pt; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 63.75pt; height: 15pt; background-color: transparent;"> <p align="center" style="margin: 0cm 0cm 0pt; padding: 10px; text-align: center; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> </tr> </tbody> </table> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif; color: red;">Notlar:</span></span> </p> <ul style="margin: 0px; padding: 0px; font-family: "Open sans"; font-size: 13px; direction: ltr;"> <li style="margin: 0px; padding: 0px;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Matrah artırımında bulunulan yıl için daha sonra <span style="margin: 0px; padding: 0px;">vergi incelemesi ve cezalı tarhiyat</span> yapılmayacaktır.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">İlgili yıla ilişkin olarak verilen beyannamede matrah beyan edilmemişse, <span style="margin: 0px; padding: 0px;">matrah oluşmamışsa ya da hiç beyanname verilmemişse</span> yine Asgari Artırım Tutarları dikkate alınacaktır. Örneğin 2015 yılına ilişkin zarar beyan eden bir şirket bu yıla ilişkin belirlenen 37.940 TL Asgari Artırım Tutarını dikkate alacaktır.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Artırımında bulunulan yıllara ait <span style="margin: 0px; padding: 0px;">zararların % 50’si</span>, 2016 ve izleyen yıllar kârlarından mahsup edilebilecektir.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Matrah artırımında bulunan Kurumlar Vergisi mükellefleri eğer varsa yatırım indirimi stopajı artırımında da bulunmaları gerekecektir.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">İstisna ve indirimler nedeniyle gelecek yıllara devrolan zararlar ve geçmiş yıl zararları artırılan matrahlardan mahsup edilemeyecektir.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">19/08/2016 tarihinden önce kesinleşen tarhiyatlar matrah artırımında dönem beyanı ile birlikte dikkate alınacaktır.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Kar dağıtımına bağlı stopaj</span></span><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;"> uygulaması matrah artırımı kapsamında değildir.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Artırılan matrahlar üzerinden ödenen vergiler <span style="margin: 0px; padding: 0px;">KKEG </span>niteliğindedir.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Matrah/vergi artırımında bulunan mükellefler hakkında bu Kanundan önce başlanılmış <span style="margin: 0px; padding: 0px;">incelemenin 1 ay içinde</span><span style="margin: 0px; padding: 0px;">bitirilmemesi </span>halinde bu işlemlere devam edilmeyecektir.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">1 ay içerisinde sonuçlandırılan vergi incelemeleri ile ilgili tarhiyat öncesi uzlaşma talepleri dikkate alınmayacaktır. Bu nedenle Kanunun yayımı tarihinden önce tarhiyat öncesi uzlaşma talebi bulunan inceleme raporları derhal vergi dairesine gönderilecektir.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">İnceleme veya takdir komisyonu kararının vergi dairesine gelmesinden önce matrah artırımında bulunulursa inceleme ve takdir sonucu bulunan fark ile matrah artırımı mukayese edilerek gerekli tarhiyat yapılacaktır.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Artırım için verilen beyannamelerden damga vergisi alınmayacaktır.</span></p> </li> </ul> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif; color: red;">2-</span></span><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif; color: red;"> <span style="margin: 0px; padding: 0px;">Gelir Vergisi Matrah Artırımı</span></span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Gelir vergisi matrah artırımına ilişkin özet tabloya aşağıda yer verilmiştir.</span> </p> <table border="0" width="559" cellspacing="0" cellpadding="0" style="margin: 0px; padding: 0px; color: rgb(0, 0, 0); font-size: 12px; font-family: "Open sans"; width: 418.95pt; border-collapse: collapse;"> <tbody style="margin: 0px; padding: 0px;"> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td colspan="5" width="483" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border: 1pt solid rgb(68, 114, 196); width: 362.25pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Matrah Artırımı ve Vergi Oranları ile Asgari Artırım Tutarı</span></span></p> </td> <td width="76" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: rgb(68, 114, 196) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 2cm; height: 19.5pt; background-color: transparent;"> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td rowspan="2" width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196); width: 36.2pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Yıl</span></p> </td> <td rowspan="2" width="95" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 70.9pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Matrah artırım oranları</span></p> </td> <td colspan="2" width="293" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 219.7pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Asgari artırım tutarı (TL)</span></p> </td> <td rowspan="2" width="47" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 35.45pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Vergi oranı</span></p> </td> <td rowspan="2" width="76" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 2cm; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">İndirimli Oran</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 29.7pt;"> <td width="104" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 77.95pt; height: 29.7pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">İşletme hesabı</span></p> </td> <td width="189" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 5cm; height: 29.7pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">B</span><span lang="SV" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">ilanço esası ve serbest meslek kazancı</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196); width: 36.2pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2011</span></p> </td> <td width="95" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 70.9pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">35%</span></p> </td> <td width="104" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 77.95pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">9.500</span></p> </td> <td width="189" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 5cm; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">14.000</span></p> </td> <td width="47" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 35.45pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="76" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 2cm; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196); width: 36.2pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2012</span></p> </td> <td width="95" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 70.9pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">30%</span></p> </td> <td width="104" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 77.95pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">9.890</span></p> </td> <td width="189" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 5cm; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">14.820</span></p> </td> <td width="47" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 35.45pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="76" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 2cm; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196); width: 36.2pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2013</span></p> </td> <td width="95" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 70.9pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">25%</span></p> </td> <td width="104" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 77.95pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">10.490</span></p> </td> <td width="189" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 5cm; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15.740</span></p> </td> <td width="47" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 35.45pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="76" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 2cm; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196); width: 36.2pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2014</span></p> </td> <td width="95" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 70.9pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="104" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 77.95pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">11.160</span></p> </td> <td width="189" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 5cm; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">16.740</span></p> </td> <td width="47" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 35.45pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="76" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 2cm; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196); width: 36.2pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2015</span></p> </td> <td width="95" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 70.9pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> <td width="104" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 77.95pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">12.650</span></p> </td> <td width="189" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 5cm; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">18.970</span></p> </td> <td width="47" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 35.45pt; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">20%</span></p> </td> <td width="76" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(68, 114, 196) rgb(68, 114, 196) rgb(0, 0, 0); width: 2cm; height: 19.5pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">15%</span></p> </td> </tr> </tbody> </table> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif; color: red;">3- Katma Değer Vergisi Matrah Artırımı</span></span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Katma değer vergisi mükelleflerinin her bir vergilendirme dönemine ilişkin olarak verdikleri beyannamelerindeki hesaplanan katma değer vergisinin yıllık toplamı üzerinden aşağıda belirtilen oranlarda katma değer vergisini artırmaları halinde ilgili dönemlere ilişkin katma değer vergisi incelemesi ve tarhiyatı yapılmayacaktır.</span> </p> <table border="0" width="256" cellspacing="0" cellpadding="0" style="margin: 0px; padding: 0px; color: rgb(0, 0, 0); font-size: 12px; font-family: "Open sans"; width: 192.15pt; border-collapse: collapse;"> <tbody style="margin: 0px; padding: 0px;"> <tr style="margin: 0px; padding: 0px; height: 16.15pt;"> <td colspan="2" width="256" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border: 1pt solid rgb(91, 155, 213); width: 192.15pt; height: 16.15pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Katma Değer Vergisi Artırımı</span></span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 10.1pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.2pt; height: 10.1pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Yıl</span></span></p> </td> <td width="208" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 155.95pt; height: 10.1pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Oran</span></span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 2.75pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.2pt; height: 2.75pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2011</span></p> </td> <td width="208" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 155.95pt; height: 2.75pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">3,50%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 2.75pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.2pt; height: 2.75pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2012</span></p> </td> <td width="208" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 155.95pt; height: 2.75pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">3,00%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 2.75pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.2pt; height: 2.75pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2013</span></p> </td> <td width="208" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 155.95pt; height: 2.75pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2,50%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 2.75pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.2pt; height: 2.75pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2014</span></p> </td> <td width="208" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 155.95pt; height: 2.75pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2,00%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 5.9pt;"> <td width="48" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.2pt; height: 5.9pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2015</span></p> </td> <td width="208" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 155.95pt; height: 5.9pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">1,50%</span></p> </td> </tr> </tbody> </table> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"> <span style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif; color: red;">Notlar:</span></span></p> <ul style="margin: 0px; padding: 0px; font-family: "Open sans"; font-size: 13px; direction: ltr;"> <li style="margin: 0px; padding: 0px;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">KDV artırımı <span style="margin: 0px; padding: 0px;">bir tam yıl</span> için yapılacaktır.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;"><span style="margin: 0px; padding: 0px;">Kıst dönemde</span> faaliyette bulunan mükellefler kıst dönem için yararlanacaklardır.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Artırımda bulunulacak yılda KDV beyannamelerinin <span style="margin: 0px; padding: 0px;">tamamı verilmemişse</span> verilen beyannameler esas alınarak artırımda bulunulacaktır.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Bir yıllık sürede <span style="margin: 0px; padding: 0px;">3 veya daha fazla</span> beyanname veren mükelleflerin bu beyanlarında yer alan tutarlar tam yıla iblağ edilecektir.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Bir yıllık sürede <span style="margin: 0px; padding: 0px;">3 dönemden daha az</span> sayıda beyanda bulunulmuş ise mükelleflerin KDV artırımından yararlanabilmesi için gelir/kurumlar vergisi matrah artırımında bulunması şarttır. Bu durumda beyan edilen tutar üzerinden % 18 oranında vergi ödenecektir.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Katma değer vergisi artırımında bulunulan yıllar için, prensip olarak, vergi incelemesi ve tarhiyatı yapılmayacak.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;"><span style="margin: 0px; padding: 0px;">İade talebi olanlar</span> bakımından inceleme hakkı saklı olacak.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Sonraki dönemlere devreden vergiler bakımından da inceleme yapılabilecek. Ancak, bu inceleme sonunda artırım talebinde bulunulan yıllara ilişkin olarak tarhiyat yapılamayacak.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2 numaralı katma değer vergisi beyannamesi (Sorumlu sifatiyla beyan edilen katma değer vergisi) ile beyan edilmesi gereken vergiler bakımından vergi artırımından yararlanılamayacak.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">1 No.lu KDV Beyannamelerinde, <span style="margin: 0px; padding: 0px;">hesaplanan KDV bulunmayan veya hesaplanan KDV beyanları sadece tecil-terkin uygulaması kapsamındaki</span> teslimlerde;</span></p> </li> </ul> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">İlgili takvim yılı içindeki işlemlerinin tamamı, <span style="margin: 0px; padding: 0px;">istisnalar kapsamındaki</span> teslim ve hizmetlerden oluşan veya diğer nedenlerle hesaplanan KDV beyanı bulunmayan mükellefler ile tecil-terkin uygulaması kapsamındaki teslimlerden oluşan mükellefler ilgili yıl için <span style="margin: 0px; padding: 0px;">gelir veya kurumlar vergisi matrah artırımında bulunmuş olmaları şartıyla KDV artırımından</span>faydalanabileceklerdir.</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Bu mükelleflerin, KDV artırımı talepleri nedeniyle ödeyecekleri vergi, gelir veya kurumlar vergisi bakımından artırılan matrahlara %18 oranı uygulanmak suretiyle hesaplanacaktır.</span> </p> <ul style="margin: 0px; padding: 0px; font-family: "Open sans"; font-size: 13px; direction: ltr;"> <li style="margin: 0px; padding: 0px;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">6736 sayılı Kanunun 5 nci maddesi kapsamında, vergi artırımı sonucu ödenen KDV, gelir veya kurumlar vergisi matrahlarının tespitinde gider veya maliyet unsuru olarak dikkate alınamayacaktır.</span></p> </li> <li style="margin: 0px; padding: 0px; font-family: "Times New Roman", serif; font-size: 12pt;"> <p style="margin: 0px; padding: 10px; font-size: 12pt; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Ayrıca bu tutarlar, 1 No.lu KDV beyannamelerine göre ortaya çıkan "Ödenmesi Gereken KDV" tutarlarından da indirilemeyecektir. Ödenen bu tutarların herhangi bir şekilde iade edilmesi de mümkün değildir.</span></p> </li> </ul> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif; color: red;">3- Ücret stopajında artırım</span></span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Ücretli olarak çalışanlardan vergi tevkifatı yapmaya mecbur olanların beyan ettikleri ücret ödemelerine ilişkin tutarların yıllık toplamı üzerinden aşağıda belirtilen oranlarda gelir (stopaj) vergisini artırmaları halinde, ilgili dönemlere ilişkin gelir (stopaj) vergisi incelemesi ve tarhiyatı yapılmayacaktır.</span><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;"> </span></p> <table border="0" width="247" cellspacing="0" cellpadding="0" style="margin: 0px; padding: 0px; color: rgb(0, 0, 0); font-size: 12px; font-family: "Open sans"; width: 185.05pt; border-collapse: collapse;"> <tbody style="margin: 0px; padding: 0px;"> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td colspan="2" width="247" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border: 1pt solid rgb(91, 155, 213); width: 185.05pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Gelir (stopaj) vergisi artırım oranı</span></span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Yıl</span></span></p> </td> <td width="163" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 122.15pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Vergi artırım oranı</span></span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 2.75pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 2.75pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2011</span></p> </td> <td width="163" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 122.15pt; height: 2.75pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">6,00%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 2.75pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 2.75pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2012</span></p> </td> <td width="163" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 122.15pt; height: 2.75pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">5,00%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 2.75pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 2.75pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2013</span></p> </td> <td width="163" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 122.15pt; height: 2.75pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">4,00%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 2.75pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 2.75pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2014</span></p> </td> <td width="163" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 122.15pt; height: 2.75pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">3,00%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 2.75pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 2.75pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2015</span></p> </td> <td width="163" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 122.15pt; height: 2.75pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2,00%</span></p> </td> </tr> </tbody> </table> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">İlgili yıllarda muhtasar beyanname vermemiş mükellefler için bu maddede asgari işçi sayıları ve bu işçilere ilişkin asgari ücret tutarları belirtilerek düzenleme yapılacaktır.</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">4) Serbest meslek ve kira stopajında artırım</span></span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Muhtasar beyannamelerinde yer alan söz konusu ödemelerine ilişkin gayrisafi tutarların yıllık toplamı üzerinden; aşağıda belirtilen oranlarda gelir (stopaj) vergisini artırmaları halinde, ilgili dönemlere ilişkin gelir (stopaj) vergisi incelemesi ve tarhiyatı yapılmayacaktır.</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">İlgili yıl içinde verilen muhtasar beyannamelerde beyan edilen tutarlar bir yıla iblağ edilmeyecektir.</span></p> <table border="0" width="256" cellspacing="0" cellpadding="0" style="margin: 0px; padding: 0px; color: rgb(0, 0, 0); font-size: 12px; font-family: "Open sans"; width: 192.15pt; border-collapse: collapse;"> <tbody style="margin: 0px; padding: 0px;"> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td colspan="2" width="256" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border: 1pt solid rgb(91, 155, 213); width: 192.15pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Gelir (stopaj) vergisi artırım oranı</span></span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Yıl</span></span></p> </td> <td width="172" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 129.25pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Vergi artırım oranı</span></span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2011</span></p> </td> <td width="172" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 129.25pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">6,00%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2012</span></p> </td> <td width="172" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 129.25pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">5,00%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2013</span></p> </td> <td width="172" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 129.25pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">4,00%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2014</span></p> </td> <td width="172" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 129.25pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">3,00%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 19.5pt;"> <td width="84" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 62.9pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2015</span></p> </td> <td width="172" style="margin: 0px; padding: 0.75pt 0.75pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 129.25pt; height: 19.5pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2,00%</span></p> </td> </tr> </tbody> </table> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">5) Yıllara sari inşaat işlerine ilişkin stopaj artırımı</span></span> </p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Yıllara sari inşaat ve onarım işleri ile uğraşan kurumlara bu işleri ile ilgili olarak yapılan hakediş ödemeleri üzerinden 2011 ila 2015 yılları için her bir yıl itibarıyla % 1 oranında hesaplanacak vergiyi ödemeleri halinde bu tevkifat türü için de vergi incelemesi ve tarhiyat yapılmayacaktır.</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Bu kapsamda muhtasar beyanname verilmemiş olması veya muhtasar beyanname verilmekle birlikte artırılması istenilen ödeme türünün beyannamede bulunmaması halinde ise bilanço esasına göre defter tutan mükellefler için belirlenmiş asgari matrah üzerinden 2011 ila 2015 yılları için her bir yıl itibarıyla % 3 oranında hesaplanacak vergi ödenerek artırım imkanından yararlanılacaktır.</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">6) Çiftçilere yapılan ödemelerde stopaj artırımı</span></span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Çiftçilere yapılan ödemelerden vergi tevkifatı yapmaya mecbur olanlar muhtasar beyannamelerinde beyan edilen tutarlar üzerinden (bir yıla iblağ edilmeksizin) ilgili yıllarda geçerli olan tevkifat oranının % 25’i oranında hesaplanacak vergiyi ödemek suretiyle vergi artırımından yararlanmaları mümkün bulunmaktadır.</span> </p> <table border="0" width="615" cellspacing="0" cellpadding="0" style="margin: 0px; padding: 0px; color: rgb(0, 0, 0); font-size: 12px; font-family: "Open sans"; width: 461.4pt; border-collapse: collapse;"> <tbody style="margin: 0px; padding: 0px;"> <tr style="margin: 0px; padding: 0px; height: 61.55pt;"> <td width="48" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border: 1pt solid rgb(91, 155, 213); width: 36.15pt; height: 61.55pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; text-align: justify; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Yıllar</span></span></p> </td> <td width="113" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: rgb(91, 155, 213) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 61.55pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Borsada satışı yapılan hayvan ve mahsulleri</span></span></p> </td> <td width="274" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: rgb(91, 155, 213) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 205.55pt; height: 61.55pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Borsada satılan zirai mahsuller; borsa dışı satılan hayvan ve mahsuller; orman idaresine yapılan hizmetler</span></span></p> </td> <td width="180" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 1pt 1pt 1pt 0px; border-style: solid solid solid none; border-color: rgb(91, 155, 213) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 134.65pt; height: 61.55pt; background-color: transparent;"> <p style="margin: 0px; padding: 10px; line-height: 19.5px; font-size: 13px !important;"><span style="margin: 0px; padding: 0px;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Borsa dışı satılan zirai mahsuller; diğer hizmetler</span></span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 14.05pt;"> <td width="48" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.15pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2011</span></p> </td> <td width="113" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">0,25%</span></p> </td> <td width="274" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 205.55pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">0,50%</span></p> </td> <td width="180" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 134.65pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">1%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 14.05pt;"> <td width="48" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.15pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2012</span></p> </td> <td width="113" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">0,25%</span></p> </td> <td width="274" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 205.55pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">0,50%</span></p> </td> <td width="180" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 134.65pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">1%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 14.05pt;"> <td width="48" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.15pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2013</span></p> </td> <td width="113" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">0,25%</span></p> </td> <td width="274" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 205.55pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">0,50%</span></p> </td> <td width="180" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 134.65pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">1%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 14.05pt;"> <td width="48" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.15pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2014</span></p> </td> <td width="113" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">0,25%</span></p> </td> <td width="274" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 205.55pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">0,50%</span></p> </td> <td width="180" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 134.65pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">1%</span></p> </td> </tr> <tr style="margin: 0px; padding: 0px; height: 14.05pt;"> <td width="48" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt; border-style: none solid solid; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213); width: 36.15pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">2015</span></p> </td> <td width="113" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 3cm; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">0,25%</span></p> </td> <td width="274" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 205.55pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">0,50%</span></p> </td> <td width="180" style="margin: 0px; padding: 0.7pt 0.7pt 0cm; border-width: 0px 1pt 1pt 0px; border-style: none solid solid none; border-color: rgb(0, 0, 0) rgb(91, 155, 213) rgb(91, 155, 213) rgb(0, 0, 0); width: 134.65pt; height: 14.05pt; background-color: transparent;"> <p align="center" style="margin: 0px; padding: 10px; text-align: center; line-height: 19.5px; font-size: 13px !important;"><span lang="EN-US" style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">1%</span></p> </td> </tr> </tbody> </table> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><span style="margin: 0px; padding: 0px; font-size: 11pt; font-family: Arial, sans-serif;">Söz konusu Kanuna aşağıdaki bağlantı yoluyla ulaşabilirsiniz.</span></p> <p style="margin: 0px; padding: 10px; font-size: 13px; font-family: "Open sans"; text-align: justify; line-height: 19.5px;"><a href="http://www.muhasebeweb.com/haber_detay.php?id=6264_6736-sayili-Bazi-Alacaklarin-Yeniden-Yapilandirilmasina-Iliskin-Kanun-Resmi-Gazetede-Yayinlandi.html" target="_blank" style="margin: 0px; padding: 0px; transition-property: color; transition-duration: 500ms; transition-timing-function: ease-out; text-decoration: none; color: rgb(0, 51, 102);"><span style="margin: 0px; padding: 0px; font-size: large;"><span style="margin: 0px; padding: 0px; font-family: Arial, sans-serif; line-height: normal; text-align: left;">6736 sayılı Bazı Alacakların Yeniden Yapılandırılmasına İlişkin Kanun Resmi Gazetede Yayınlandı.</span></span></a></p> <span style="margin: 0px; padding: 0px; font-family: Arial, sans-serif;"><br /> <strong><br /> kayna</strong>k: <a href="http://www.muhasebeweb.com/haber_detay.php?id=6266_Finans%206736%20Say%FDl%FD%20Kanun%27un%20Matrah%20ve%20Vergi%20Art%FDr%FDma%20%DDli%FEkin%20H%FCk%FCmleri#ixzz4Ho7Kcb6O" style="margin: 0px; padding: 0px; transition-property: color; transition-duration: 500ms; transition-timing-function: ease-out; text-decoration: none; color: rgb(0, 51, 153);">http://www.muhasebeweb.com/haber_detay.php?id=6266_Finans 6736 Sayılı Kanun'un Matrah ve Vergi Artırıma İlişkin Hükümleri#ixzz4Ho7Kcb6O</a></span>