<p align="center" style="text-align:center"><b style="mso-bidi-font-weight: normal"><span style="font-size:9.0pt;font-family:Arial;color:navy">TEBLİĞ</span></b></p> <p class="1-Baslk" style="text-indent:28.3pt;line-height:12.0pt;mso-line-height-rule: exactly"><span style="font-size:9.0pt">Maliye Bakanl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size: 9.0pt">ndan:</span></p> <p class="2-OrtaBaslk" style="margin-top:2.8pt;line-height:12.0pt;mso-line-height-rule: exactly"><span style="font-size:9.0pt">HAR</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">Ç</span><span style="font-size:9.0pt">LAR KANUNU GENEL TEBL</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">İĞİ</span></p> <p class="2-OrtaBaslk" style="margin-bottom:11.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">(SER</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">İ</span><span style="font-size: 9.0pt"> NO: 73)</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">492 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Har</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lar Kanununun<sup>1</sup> m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">kerrer 138 inci maddesinde,</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">"...</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">Her takvim y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> ba</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">şı</span><span style="font-size:9.0pt">ndan ge</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt">erli olmak </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size: 9.0pt">zere </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">nceki y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">lda uygulanan maktu har</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lar (maktu ve nispi har</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">lar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n asgari ve azami miktarlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> belirleyen hadler <span class="GramE">dahil</span>) o y</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l i</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in tespit ve ilan olunan yeniden de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">erleme oran</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">nda art</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">Bu suretle hesaplanan har</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt"> tutarlar</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n 10 Yeni Kuru</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">a kadarki kesirleri nazara al</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nmaz.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">..."</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span class="GramE"><span style="font-size: 9.0pt">h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">ne</span></span><span style="font-size:9.0pt"> yer verilmi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">Bakanl</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ığı</span><span style="font-size: 9.0pt">m</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">zca 2014 y</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> i</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">in yeniden de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">erleme oran</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt"> % 10,11 (on virg</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">l on bir) olarak tespit edilmi</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ş</span><span style="font-size: 9.0pt"> ve 441 S</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">ra No.lu Vergi Usul Kanunu Genel Tebli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">i<sup>2</sup> ile ilan edilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt"> bulunmaktad</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">Buna g</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">re, 492 say</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Kanunun m</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ü</span><span style="font-size:9.0pt">kerrer 138 inci maddesi h</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">km</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> gere</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">ince, Kanuna ba</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> tarifelerde yer alan ve 71 Seri No.lu Har</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">lar Kanunu Genel Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">i ile tespit edilen maktu har</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size:9.0pt">lar (maktu ve nispi har</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt">lar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n asgari ve azami miktarlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> belirleyen hadler <span class="GramE">dahil</span>), yeniden de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size:9.0pt">erleme oran</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nda art</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">lm</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">r. Art</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">lan bu tutarlar <span class="GramE">1/1/2015</span> tarihinden itibaren uygulanmak </span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zere Tebli</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt"> ekindeki tarifelerde g</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size:9.0pt">sterilmi</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">tir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">Ekli 2, 5 ve 7 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">l</span><span style="font-size:9.0pt;font-family: Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> tarifelerin baz</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt"> pozisyonlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda beher r</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">sum tonilatosundan gibi birim de</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt">er </span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt">zerinden al</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">nacak maktu har</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ç</span><span style="font-size: 9.0pt"> tutarlar</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> yer almaktad</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ı</span><span style="font-size:9.0pt">r. S</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ö</span><span style="font-size: 9.0pt">z</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ü</span><span style="font-size:9.0pt"> edilen maktu har</span><span style="font-size: 9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ç</span><span style="font-size:9.0pt"> tutarlar</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">n</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n, birim de</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ğ</span><span style="font-size:9.0pt">erler toplam</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">na tatbiki sonucu bulunacak olan ve asgari ve azami hadler aras</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">nda kalan harc</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">n 10 Kuru</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ş</span><span style="font-size:9.0pt">a kadarki kesirleri de tahsil edilmeyecektir.</span></p> <p class="3-NormalYaz" style="text-indent:28.3pt;line-height:12.0pt; mso-line-height-rule:exactly"><span style="font-size:9.0pt">Tebli</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ğ</span><span style="font-size: 9.0pt"> olunur.</span></p> <p class="3-NormalYaz" style="line-height:12.0pt;mso-line-height-rule:exactly"><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">————————————————</span></p> <p class="3-NormalYaz" style="line-height:12.0pt;mso-line-height-rule:exactly"><sup><span style="font-size:9.0pt">1</span></sup><span style="font-size:9.0pt"> <span class="GramE">17/07/1964</span> tarihli ve 11756 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Resm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">î</span><span style="font-size:9.0pt"> Gazete</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">’</span><span style="font-size: 9.0pt">de yay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">mlanm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p class="3-NormalYaz" style="line-height:12.0pt;mso-line-height-rule:exactly"><sup><span style="font-size:9.0pt">2</span></sup><span style="font-size:9.0pt"> <span class="GramE">15/11/2014</span> tarihli ve 29176 say</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">l</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family: "Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt"> Resm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">î</span><span style="font-size:9.0pt"> Gazete</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">’</span><span style="font-size: 9.0pt">de yay</span><span style="font-size:9.0pt;font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size:9.0pt">mlanm</span><span style="font-size:9.0pt; font-family:Times;mso-ascii-font-family:"Times New Roman";mso-bidi-font-family: "Times New Roman"">ış</span><span style="font-size:9.0pt">t</span><span style="font-size:9.0pt;font-family:Times;mso-ascii-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"">ı</span><span style="font-size: 9.0pt">r.</span></p> <p class="3-NormalYaz" style="line-height:12.0pt;mso-line-height-rule:exactly"><span style="font-size:9.0pt"> </span></p> <b><span style="font-size:9.0pt"><a href="http://www.resmigazete.gov.tr/eskiler/2014/12/20141230-14-1.xls"><span style="text-decoration: none;text-underline:none">Ekler i</span><span style="font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"; text-decoration:none;text-underline:none">ç</span><span style="text-decoration: none;text-underline:none">in t</span><span style="font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"; text-decoration:none;text-underline:none">ı</span><span style="text-decoration: none;text-underline:none">klay</span><span style="font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"; text-decoration:none;text-underline:none">ı</span><span style="text-decoration: none;text-underline:none">n</span><span style="font-family:Times; mso-ascii-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"; text-decoration:none;text-underline:none">ı</span><span style="text-decoration: none;text-underline:none">z</span></a></span></b>