{"id":434,"date":"2024-03-23T12:01:50","date_gmt":"2024-03-23T12:01:50","guid":{"rendered":"http:\/\/www.arti-fikir.com\/?page_id=434"},"modified":"2025-12-22T21:27:48","modified_gmt":"2025-12-22T21:27:48","slug":"duyuru-sirkuler","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/duyuru-sirkuler\/","title":{"rendered":"Duyuru &#038; Sirk\u00fcler"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"434\" class=\"elementor elementor-434\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b81857d e-flex e-con-boxed e-con e-parent\" data-id=\"b81857d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cc15e9f elementor-widget elementor-widget-heading\" data-id=\"cc15e9f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Duyuru -Sirk\u00fcler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-58872a1 e-con-full e-flex e-con e-parent\" data-id=\"58872a1\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-61d9b0b e-flex e-con-boxed e-con e-child\" data-id=\"61d9b0b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b38eb85 elementor-widget elementor-widget-heading\" data-id=\"b38eb85\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vergi &amp; Mali Mevzuat<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e57a2f e-con-full e-flex e-con e-parent\" data-id=\"4e57a2f\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-da9d38d e-con-full e-flex e-con e-child\" data-id=\"da9d38d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cf095f elementor-widget elementor-widget-heading\" data-id=\"2cf095f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/2025-70-2024-takvim-yili-gelir-kurumlar-vergisi-beyannamesinde-ar-ge-tasarim-indirimi-ile-teknopark-kazanc-istisnasindan-yararlanan-mukelleflerin-31-12-2025-tarihine-kadar-belli-kiymetlere-yatirim-yap\/\">2025-70: 2024 Takvim Y\u0131l\u0131 Gelir\/Kurumlar Vergisi Beyannamesinde Ar-Ge\/Tasar\u0131m \u0130ndirimi ile Teknopark Kazan\u00e7 \u0130stisnas\u0131ndan Yararlanan M\u00fckelleflerin 31.12.2025 Tarihine Kadar Belli K\u0131ymetlere Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Bulunmaktad\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39dd011 elementor-widget elementor-widget-heading\" data-id=\"39dd011\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/2025-69-2026-yili-serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-asgari-ucret-tarifesi-yayimlanmistir\/\">2025-69: 2026 Y\u0131l\u0131 Serbest Muhasebecilik, Serbest Muhasebeci Mali M\u00fc\u015favirlik Ve Yeminli Mali M\u00fc\u015favirlik Asgari \u00dccret Tarifesi Yay\u0131mlanm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0522698 elementor-widget elementor-widget-heading\" data-id=\"0522698\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/2025-68-2026-yilindan-itibaren-gercek-usule-gececek-basit-usule-tabi-mukelleflerin-kapsami-yeniden-belirlenmistir\/\">2025-68: 2026 Y\u0131l\u0131ndan \u0130tibaren Ger\u00e7ek Usule Ge\u00e7ecek Basit Usule Tabi M\u00fckelleflerin Kapsam\u0131 Yeniden Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c98e8cb elementor-widget elementor-widget-heading\" data-id=\"c98e8cb\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/2025-67-turk-ticaret-kanununun-sermayenin-kaybina-iliskin-376-nci-maddesinin-uygulanmasina-iliskin-usul-ve-esaslar-hakkinda-tebligin-uygulama-suresi-uzatilmistir\/\">2025-67: T\u00fcrk Ticaret Kanununun Sermayenin Kayb\u0131na \u0130li\u015fkin 376 nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011fin Uygulama S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92fe7fe elementor-widget elementor-widget-heading\" data-id=\"92fe7fe\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/2025-66-anayasa-mahkemesi-3095-sayili-kanuni-faiz-ve-temerrut-faizine-iliskin-kanunun-1-maddesini-sozlesmeden-dogmayan-borclar-bakimindan-anayasaya-aykiri-bularak-iptal-etmistir\/\">2025-66: Anayasa Mahkemesi 3095 Say\u0131l\u0131 Kanuni Faiz ve Temerr\u00fct Faizine \u0130li\u015fkin Kanun\u2019un 1. Maddesini, S\u00f6zle\u015fmeden Do\u011fmayan Bor\u00e7lar Bak\u0131m\u0131ndan Anayasa\u2019ya Ayk\u0131r\u0131 Bularak \u0130ptal Etmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6de51cf elementor-widget elementor-widget-heading\" data-id=\"6de51cf\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/2025-65-2025-yili-yeniden-degerleme-orani-%2549-olarak-kesinlesmistir\/\">2025-65: 2025 Y\u0131l\u0131 Yeniden De\u011ferleme Oran\u0131 %25,49 Olarak Kesinle\u015fmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95aec0b elementor-widget elementor-widget-heading\" data-id=\"95aec0b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/duyuru-sirkuler\/2025-64-tecil-faizi-orani-yillik-hden-9a-indirilmistir\/\">2025-64: Tecil Faizi Oran\u0131 Y\u0131ll\u0131k %48\u2019den %39\u2019a \u0130ndirilmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ed90a6 elementor-widget elementor-widget-heading\" data-id=\"1ed90a6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-63-gecikme-zammi-orani-aylik-45tan-37ye-indirilmistir-10556-sayili-cumhurbaskani-karari\/\">2025-63: Gecikme Zamm\u0131 Oran\u0131 Ayl\u0131k % 4,5\u2019tan % 3,7\u2019ye \u0130ndirilmi\u015ftir (10556 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131).<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-268a06f elementor-widget elementor-widget-heading\" data-id=\"268a06f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-62-isletmenin-muhasebesiyle-ilgili-olmayan-ticari-defterlerin-elektronik-ortamda-tutulmasi-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig\/\">2025-62: \u0130\u015fletmenin Muhasebesiyle \u0130lgili Olmayan Ticari Defterlerin Elektronik Ortamda Tutulmas\u0131 Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1eddbc3 elementor-widget elementor-widget-heading\" data-id=\"1eddbc3\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-61-basit-usulden-yararlananlarin-kapsami-daraltilmistir\/\">2025-61: Basit Usulden Yararlananlar\u0131n Kapsam\u0131 Daralt\u0131lm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5a25a0 elementor-widget elementor-widget-heading\" data-id=\"b5a25a0\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-60-yurt-disina-cikis-harci-artirilmistir\/\">2025-60: Yurt D\u0131\u015f\u0131na \u00c7\u0131k\u0131\u015f Harc\u0131 Art\u0131r\u0131lm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba4efa0 elementor-widget elementor-widget-heading\" data-id=\"ba4efa0\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-059-7555-sayili-kanunla-indirimli-kurumlar-vergisi-uygulamasinda-yapilan-onemli-degisikliklerin-aciklanmasina-yonelik-teblig-yayimlanmistir\/\">2025-59: 7555 Say\u0131l\u0131 Kanunla \u0130ndirimli Kurumlar Vergisi Uygulamas\u0131nda Yap\u0131lan \u00d6nemli De\u011fi\u015fikliklerin A\u00e7\u0131klanmas\u0131na Y\u00f6nelik Tebli\u011f Yay\u0131mlanm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e16a88 elementor-widget elementor-widget-heading\" data-id=\"6e16a88\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-058-finansal-faaliyet-harclari-artirilmistir\/\">2025-58: Finansal Faaliyet Har\u00e7lar\u0131 Art\u0131r\u0131lm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed29f2a elementor-widget elementor-widget-heading\" data-id=\"ed29f2a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-057-cumhurbaskani-kararlariyla-artirilan-damga-vergisi-harc-ve-ozel-tuketim-vergileri\/\">2025-57: Cumhurba\u015fkan\u0131 Kararlar\u0131yla Art\u0131r\u0131lan Damga Vergisi, Har\u00e7 Ve \u00d6zel T\u00fcketim Vergileri<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3f4837 elementor-widget elementor-widget-heading\" data-id=\"b3f4837\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-056-kdv-genel-uygulama-tebliginde-degisiklikler-yapilmasina-dair-teblig-yayimlanmistir\/\">2025-56: KDV Genel Uygulama Tebli\u011finde De\u011fi\u015fiklikler Yap\u0131lmas\u0131na Dair Tebli\u011f Yay\u0131mlanm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08eb60c elementor-widget elementor-widget-heading\" data-id=\"08eb60c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-055-7555-sayili-kanunla-ar-ge-faaliyetlerini-tesvik-eden-cesitli-kanunlarda-yapilan-degisikliklere-iliskin-genel-tebligler-yayinlanmistir\/\">2025-55: 7555 Say\u0131l\u0131 Kanunla Ar-Ge Faaliyetlerini Te\u015fvik Eden \u00c7e\u015fitli Kanunlarda Yap\u0131lan De\u011fi\u015fikliklere \u0130li\u015fkin Genel Tebli\u011fler Yay\u0131nlanm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52b4c50 elementor-widget elementor-widget-heading\" data-id=\"52b4c50\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-054-2026-yili-icin-gecerli-bina-metrekare-normal-insaat-maliyet-bedelleri\/\">2025-54: 2026 Y\u0131l\u0131 \u0130\u00e7in Ge\u00e7erli Bina Metrekare Normal \u0130n\u015faat Maliyet Bedelleri<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17b4b6a elementor-widget elementor-widget-heading\" data-id=\"17b4b6a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-053-7555-sayili-kanunla-indirimli-kurumlar-vergisi-uygulamasinda-onemli-degisiklikler-yapilmistir\/\">2025-53: 7555 Say\u0131l\u0131 Kanunla \u0130ndirimli Kurumlar Vergisi Uygulamas\u0131nda \u00d6nemli De\u011fi\u015fiklikler Yap\u0131lm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-630155b elementor-widget elementor-widget-heading\" data-id=\"630155b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-052-binek-otomobillerinde-ozel-tuketim-vergisi-oranlari-yeniden-belirlenmistir\/\">2025-52: Binek Otomobillerinde \u00d6zel T\u00fcketim Vergisi Oranlar\u0131 Yeniden Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-022814b elementor-widget elementor-widget-heading\" data-id=\"022814b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-051-ar-ge-faaliyetlerini-tesvik-eden-cesitli-kanunlarda-yer-alan-personel-ucreti-gelir-ve-damga-vergisi-istisnasina-sinirlamalar-getirilmistir\/\">2025-51: Ar-Ge Faaliyetlerini Te\u015fvik Eden \u00c7e\u015fitli Kanunlarda Yer Alan Personel \u00dccreti, Gelir Ve Damga Vergisi \u0130stinas\u0131na S\u0131n\u0131rlamalar Getirilmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5e31aa elementor-widget elementor-widget-heading\" data-id=\"f5e31aa\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-050-7555-sayili-kanunla-kdv-kanununda-yapilan-degisiklikler\/\">2025-50: 7555 Say\u0131l\u0131 Kanunla KDV Kanununda Yap\u0131lan De\u011fi\u015fiklikler<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6303a3a elementor-widget elementor-widget-heading\" data-id=\"6303a3a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-049-ticari-defterlere-iliskin-tebligde-degisiklik-yapilmistir\/\">2025-49: Ticari Defterlere \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e80cf1a elementor-widget elementor-widget-heading\" data-id=\"e80cf1a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/2025-48-vergi-resim-harc-istisnasi-belgesi-kapsaminda-ihracat-taahhudunun-kapatilmasina-iliskin-degisiklikler-yapilmistir\/\">2025-48: Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesi Kapsam\u0131nda \u0130hracat Taahh\u00fcd\u00fcn\u00fcn Kapat\u0131lmas\u0131na \u0130li\u015fkin De\u011fi\u015fiklikler Yap\u0131lm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3f005a elementor-widget elementor-widget-heading\" data-id=\"f3f005a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-047-yatirim-fonu-katilma-belgelerinden-elde-edilen-kazanclara-iliskin-stopaj-orani-ile-mevduat-faizlerine-uygulanan-stopaj-oranlari-artirilmistir\/\">2025-47:Yat\u0131r\u0131m Fonu Kat\u0131lma Belgelerinden Elde Edilen Kazan\u00e7lara \u0130li\u015fkin Stopaj Oran\u0131 \u0130le Mevduat Faizlerine Uygulanan Stopaj Oranlar\u0131 Art\u0131r\u0131lm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9de4b8 elementor-widget elementor-widget-heading\" data-id=\"d9de4b8\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-045-imalat-sanayi-ile-turizme-yonelik-tesvik-belgesi-sahibi-mukelleflere-taninan-katma-deger-vergisi-istisnasinin-suresi-31-12-2028-tarihine-uzatilmistir-kdv-gec-37\/\">2025-45: \u0130malat Sanayi \u0130le Turizme Y\u00f6nelik Te\u015fvik Belgesi Sahibi M\u00fckelleflere Tan\u0131nan Katma De\u011fer Vergisi \u0130stisnas\u0131n\u0131n S\u00fcresi 31.12.2028 Tarihine Uzat\u0131lm\u0131\u015ft\u0131r (KDV Ge\u00e7.37)<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9ab919 elementor-widget elementor-widget-heading\" data-id=\"c9ab919\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-044-devlet-tahvili-hazine-bonosu-ve-kira-sertifikalarindan-elde-edilen-gelir-ve-kazanclara-uygulanan-0-oranli-stopajin-suresi-uzatildi\/\">2025-44: Devlet Tahvili, Hazine Bonosu Ve Kira Sertifikalar\u0131ndan Elde Edilen Gelir Ve Kazan\u00e7lara Uygulanan %0 Oranl\u0131 Stopaj\u0131n S\u00fcresi Uzat\u0131ld\u0131<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a512987 elementor-widget elementor-widget-heading\" data-id=\"a512987\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-043-yillara-sari-bazi-insaat-ve-onarim-islerinde-tevkifat-orani-5ten-1e-dusurulmustur\/\">2025-43: Y\u0131llara Sari Baz\u0131 \u0130n\u015faat Ve Onar\u0131m \u0130\u015flerinde Tevkifat Oran\u0131 %5\u2019ten %1\u2019e D\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24d4f60 elementor-widget elementor-widget-heading\" data-id=\"24d4f60\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-42-2024-yili-kazanclarina-iliskin-kurumlar-vergisi-beyannamesi-duzenleme-rehberi\/\">2025-42: 2024 Y\u0131l\u0131 Kazan\u00e7lar\u0131na \u0130li\u015fkin Kurumlar Vergisi Beyannamesi D\u00fczenleme Rehberi<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b82424 elementor-widget elementor-widget-heading\" data-id=\"5b82424\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-41-katma-deger-vergisi-iadelerinde-asgari-talep-tutari-10-000-tl-olarak-belirlenmistir\/\">2025-41: Katma De\u011fer Vergisi \u0130adelerinde Asgari Talep Tutar\u0131 10.000 Tl Olarak Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90336de elementor-widget elementor-widget-heading\" data-id=\"90336de\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-39-vergi-beyannamelerinin-sm-veya-smmmlere-imzalattirilmasi-mecburiyetine-iliskin-yeni-hadler\/\">2025-39: Vergi Beyannamelerinin SM ve\/veya SMMM\u2019lere \u0130mzalatt\u0131r\u0131lmas\u0131 Mecburiyetine \u0130li\u015fkin Yeni Hadler<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f30dc8 elementor-widget elementor-widget-heading\" data-id=\"8f30dc8\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-37-tasit-disindaki-menkul-satislarinda-yabanci-para-cinsinden-odeme-yasagi-kaldirilmistir\/\">2025-37: Ta\u015f\u0131t D\u0131\u015f\u0131ndaki Menkul Sat\u0131\u015flar\u0131nda Yabanc\u0131 Para Cinsinden \u00d6deme Yasa\u011f\u0131 Kald\u0131r\u0131lm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7daa38f elementor-widget elementor-widget-heading\" data-id=\"7daa38f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-36-2024-yilina-iliskin-gelir-vergisi-beyannamesi-duzenleme-rehber\/\">2025-36: 2024 Y\u0131l\u0131na \u0130li\u015fkin Gelir Vergisi Beyannamesi D\u00fczenleme Rehberi<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14c0b5a elementor-widget elementor-widget-heading\" data-id=\"14c0b5a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-35\/\">2025-35: \u0130hracat Bedellerinin TCMB\u2019ye Sat\u0131\u015f Zorunlulu\u011funa \u0130li\u015fkin Oran %30\u2019dan %25\u2019e D\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6fc722 elementor-widget elementor-widget-heading\" data-id=\"d6fc722\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-34-indirimli-orana-tabi-bazi-islemlerde-uygulanmakta-olan-yili-icerisinde-nakden-iade-uygulamasina-01-mart-2025-itibariyle-son-verilmistir\/\">2025-34: \u0130ndirimli Orana Tabi Baz\u0131 \u0130\u015flemlerde Uygulanmakta Olan Y\u0131l\u0131 \u0130\u00e7erisinde Nakden \u0130ade Uygulamas\u0131na 01 Mart 2025 \u0130tibar\u0131yla Son Verilmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a77ef2 elementor-widget elementor-widget-heading\" data-id=\"6a77ef2\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-33-2025-yili-gecici-vergi-donemlerinde-enflasyon-duzeltmesi-yapilmayacaktir\/\">2025-33: 2025 Y\u0131l\u0131 Ge\u00e7ici Vergi D\u00f6nemlerinde Enflasyon D\u00fczeltmesi Yap\u0131lmayacakt\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0441c50 elementor-widget elementor-widget-heading\" data-id=\"0441c50\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-32-2025-yilinda-degerli-konut-vergisinde-esas-alinacak-degerler-tespit-edilmis-olup-dkv-beyannamesinin-20-subat-2025-tarihine-kadar-verilmesi-gerekmektedir\/\">2025-32: 2025 Y\u0131l\u0131nda De\u011ferli Konut Vergisinde Esas Al\u0131nacak De\u011ferler Tespit Edilmi\u015f Olup DKV Beyannamesinin 20 \u015eubat 2025 Tarihine Kadar Verilmesi Gerekmektedir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51f12c6 elementor-widget elementor-widget-heading\" data-id=\"51f12c6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-30-bagimsiz-denetime-tabi-sirketlerin-tl-nakdi-kredi-kullanimlarina-getirilen-sinirlama-kaldirilmistir\/\">2025-30: Ba\u011f\u0131ms\u0131z Denetime Tabi \u015eirketlerin TL Nakdi Kredi Kullan\u0131mlar\u0131na Getirilen S\u0131n\u0131rlama Kald\u0131r\u0131lm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5427a23 elementor-widget elementor-widget-heading\" data-id=\"5427a23\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-29-bazi-stopaj-oranlarinda-yapilan-artislar\/\">2025-29: Baz\u0131 Stopaj Oranlar\u0131nda Yap\u0131lan Art\u0131\u015flar<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddcf57b elementor-widget elementor-widget-heading\" data-id=\"ddcf57b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-26-malul-ve-engelliler-tarafindan-binek-araclar-ve-benzeri-tescile-tabi-araclarin-iktisabinda-uygulanan-otv-istisnasi-ile-ilgili-7537-sayili-kanunla-getirilen-yeni-sartlari-aci\/\">2025-26: Mal\u00fcl Ve Engelliler Taraf\u0131ndan Binek Ara\u00e7lar Ve Benzeri Tescile Tabi Ara\u00e7lar\u0131n \u0130ktisab\u0131nda Uygulanan \u00d6tv \u0130stisnas\u0131 \u0130le \u0130lgili 7537 Say\u0131l\u0131 Kanunla Getirilen Yeni \u015eartlar\u0131 A\u00e7\u0131klayan \u00d6tv Tebli\u011fi Yay\u0131mlanm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eec8902 elementor-widget elementor-widget-heading\" data-id=\"eec8902\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-25-enflasyon-duzeltmesinde-dikkate-alinacak-eylul-aralik-2024-donemi-ortalama-ticari-kredi-faiz-oranlari-belirlenmistir\/\">2025-25: Enflasyon D\u00fczeltmesinde Dikkate Al\u0131nacak Eyl\u00fcl-Aral\u0131k 2024 D\u00f6nemi Ortalama Ticari Kredi Faiz Oranlar\u0131 Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7e5661 elementor-widget elementor-widget-heading\" data-id=\"a7e5661\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-24-vakiflara-vergi-muafiyeti-taninmasi-hakkindaki-genel-tebligde-yapilan-degisiklikler\/\">2025-24: Vak\u0131flara Vergi Muafiyeti Tan\u0131nmas\u0131 Hakk\u0131ndaki Genel Tebli\u011f\u2019de Yap\u0131lan De\u011fi\u015fiklikler<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0218cfc elementor-widget elementor-widget-heading\" data-id=\"0218cfc\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-23-elektronik-e-defter-tebligi-1-sira-nolu-nde-yapilan-son-degisiklikler-ve-e-envanter-defteri-uygulamasindaki-gelismeler\/\">2025-23: Elektronik E-Defter Tebli\u011fi (1 S\u0131ra Nolu)nde Yap\u0131lan Son De\u011fi\u015fiklikler Ve E-Envanter Defteri Uygulamas\u0131ndaki Geli\u015fmeler<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-616dc14 elementor-widget elementor-widget-heading\" data-id=\"616dc14\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-21-2025-yili-serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-asgari-ucret-tarifesi-yayimlanmistir\/\">2025-21: 2025 Y\u0131l\u0131 Serbest Muhasebecilik, Serbest Muhasebeci Mali M\u00fc\u015favirlik Ve Yeminli Mali M\u00fc\u015favirlik Asgari \u00dccret Tarifesi Yay\u0131mlanm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46bbc87 elementor-widget elementor-widget-heading\" data-id=\"46bbc87\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-20-elektronik-ticaret-kapsaminda-yapilan-odemelerde-tevkifat-uygulamasi\/\">2025-20: Elektronik Ticaret Kapsam\u0131nda Yap\u0131lan \u00d6demelerde Tevkifat Uygulamas\u0131<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85acca0 elementor-widget elementor-widget-heading\" data-id=\"85acca0\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-19-2025-yilinda-uygulanacak-cevre-temizlik-vergisi-tutarlari-belirlenmistir\/\">2025-19: 2025 Y\u0131l\u0131nda Uygulanacak \u00c7evre Temizlik Vergisi Tutarlar\u0131 Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ede18f elementor-widget elementor-widget-heading\" data-id=\"3ede18f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-18-2025-yilinda-uygulanacak-maktu-damga-vergisi-tutarlari-ile-damga-vergisi-azami-tutari\/\">2025-18: 2025 Y\u0131l\u0131nda Uygulanacak Maktu Damga Vergisi Tutarlar\u0131 \u0130le Damga Vergisi Azami Tutar\u0131<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f364604 elementor-widget elementor-widget-heading\" data-id=\"f364604\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-17-2025-yilinda-odenecek-emlak-vergilerine-esas-degerlerin-tespitine-iliskin-84-seri-no-lu-emlak-vergisi-genel-tebligi-yayimlanmistir\/\">2025-17: 2025 Y\u0131l\u0131nda \u00d6denecek Emlak Vergilerine Esas De\u011ferlerin Tespitine \u0130li\u015fkin 84 Seri No.lu Emlak Vergisi Genel Tebli\u011fi Yay\u0131mlanm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d14f2f9 elementor-widget elementor-widget-heading\" data-id=\"d14f2f9\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-16-vergi-usul-kanununda-yer-alan-had-ve-miktarlarin-2025-yilinda-uygulanacak-tutarlari-belirlenmistir\/\">2025-16: Vergi Usul Kanununda Yer Alan H\u00e2d Ve Miktarlar\u0131n 2025 Y\u0131l\u0131nda Uygulanacak Tutarlar\u0131 Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c1ad3c0 elementor-widget elementor-widget-heading\" data-id=\"c1ad3c0\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-15-indirimli-orana-tabi-islemlerden-kaynaklanan-kdv-iadelerine-iliskin-sinir-2025-yili-icin-130-700-tl-olarak-uygulanacaktir\/\">2025-15: \u0130ndirimli Orana Tabi \u0130\u015flemlerden Kaynaklanan Kdv \u0130adelerine \u0130li\u015fkin S\u0131n\u0131r 2025 Y\u0131l\u0131 \u0130\u00e7in 130.700 Tl Olarak Uygulanacakt\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a780236 elementor-widget elementor-widget-heading\" data-id=\"a780236\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-14-muvazzaf-ve-fahri-konsolosluklarimizin-01-01-2025-tarihinden-itibaren-yapacagi-islemlerden-alinacak-harclara-iliskin-97-seri-no-lu-harclar-kanunu-genel-tebligi-yayimlanmistir\/\">2025-14: Muvazzaf Ve Fahri Konsolosluklar\u0131m\u0131z\u0131n 01.01.2025 Tarihinden \u0130tibaren Yapaca\u011f\u0131 \u0130\u015flemlerden Al\u0131nacak Har\u00e7lara \u0130li\u015fkin 97 Seri No.lu Har\u00e7lar Kanunu Genel Tebli\u011fi Yay\u0131mlanm\u0131\u015ft\u0131r<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05e4cd6 elementor-widget elementor-widget-heading\" data-id=\"05e4cd6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-13-2025-yilinda-uygulanacak-harc-tutarlari-belirlenmistir\/\">2025-13: 2025 Y\u0131l\u0131nda Uygulanacak Har\u00e7 Tutarlar\u0131 Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3bf8f6 elementor-widget elementor-widget-heading\" data-id=\"f3bf8f6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-12-2025-yilina-iliskin-etil-alkol-ve-metanolun-uretimi-ile-ic-ve-dis-ticaretine-iliskin-tesis-kurma-uretim-ve-faaliyet-dagitim-ve-yenileme-uygunluk-belgesi-bedelleri-belirlenm\/\">2025-12: 2025 Y\u0131l\u0131na \u0130li\u015fkin Etil Alkol Ve Metanol\u00fcn \u00dcretimi \u0130le \u0130\u00e7 Ve D\u0131\u015f Ticaretine \u0130li\u015fkin Tesis Kurma, \u00dcretim Ve Faaliyet, Da\u011f\u0131t\u0131m Ve Yenileme Uygunluk Belgesi Bedelleri Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14f86c2 elementor-widget elementor-widget-heading\" data-id=\"14f86c2\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-11-2025-yili-icin-alkol-ve-alkollu-ickilerin-ic-ve-dis-ticaretine-iliskin-hizmet-bedeli-dagitim-yetki-belgesi-bedeli-ile-yenileme-bedeli-belirlenmistir\/\">2025-11: 2025 Y\u0131l\u0131 \u0130\u00e7in Alkol Ve Alkoll\u00fc \u0130\u00e7kilerin \u0130\u00e7 Ve D\u0131\u015f Ticaretine \u0130li\u015fkin Hizmet Bedeli, Da\u011f\u0131t\u0131m Yetki Belgesi Bedeli \u0130le Yenileme Bedeli Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06407d2 elementor-widget elementor-widget-heading\" data-id=\"06407d2\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-10-2025-yili-icin-alkol-ve-alkollu-icki-tesislerine-iliskin-tesis-kurma-izni-bedeli-uretim-izni-ve-proje-tadilat-izni-bedelleri-belirlenmistir\/\">2025-10: 2025 Y\u0131l\u0131 \u0130\u00e7in Alkol Ve Alkoll\u00fc \u0130\u00e7ki Tesislerine \u0130li\u015fkin Tesis Kurma \u0130zni Bedeli, \u00dcretim \u0130zni Ve Proje Tadilat \u0130zni Bedelleri Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a4a9b3 elementor-widget elementor-widget-heading\" data-id=\"3a4a9b3\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-09-2025-yili-icin-alinmasi-gereken-tutun-isleme-tesisi-kurma-uygunluk-belgesi-tutun-isleme-tesisi-faaliyet-uygunluk-belgesi-ve-tutun-ticareti-yetki-belgesi-ve-vize-islemleri-bedelle\/\">2025-09: 2025 Y\u0131l\u0131 \u0130\u00e7in Al\u0131nmas\u0131 Gereken T\u00fct\u00fcn \u0130\u015fleme Tesisi Kurma Uygunluk Belgesi, T\u00fct\u00fcn \u0130\u015fleme Tesisi Faaliyet Uygunluk Belgesi Ve T\u00fct\u00fcn Ticareti Yetki Belgesi Ve Vize \u0130\u015flemleri Bedelleri<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5e7a9b elementor-widget elementor-widget-heading\" data-id=\"b5e7a9b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-08-2025-yili-icin-alinmasi-gereken-tesis-kurma-uygunluk-belgesi-proje-tadilati-uygunluk-belgesi-bandrol-satis-hizmet-puro-ve-sigarillo-ithalati-yetki-belgesi-ve-yillik-olarak-sure\/\">2025-08: 2025 Y\u0131l\u0131 \u0130\u00e7in Al\u0131nmas\u0131 Gereken Tesis Kurma Uygunluk Belgesi, Proje Tadilat\u0131 Uygunluk Belgesi, Bandrol Sat\u0131\u015f Hizmet, Puro Ve Sigarillo \u0130thalat\u0131 Yetki Belgesi Ve Y\u0131ll\u0131k Olarak S\u00fcre Uzat\u0131m\u0131, Piyasaya Arz Uygunluk Belgesi Ve Makaron \u0130thalat\u0131 Uygunluk Belgesi Bedelleri<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e773f9c elementor-widget elementor-widget-heading\" data-id=\"e773f9c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-07-2025-yili-icin-alinmasi-gereken-toptan-perakende-satis-belgesi-acik-icki-satis-belgesi-ve-nargilelik-tutun-mamulu-sunum-uygunluk-belgesi-bedelleri\/\">2025-07: 2025 Y\u0131l\u0131 \u0130\u00e7in Al\u0131nmas\u0131 Gereken Toptan\/Perakende Sat\u0131\u015f Belgesi, A\u00e7\u0131k \u0130\u00e7ki Sat\u0131\u015f Belgesi Ve Nargilelik T\u00fct\u00fcn Mamul\u00fc Sunum Uygunluk Belgesi Bedelleri<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4afdd56 elementor-widget elementor-widget-heading\" data-id=\"4afdd56\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-06-gelir-vergisi-kanununda-yer-alan-had-ve-tutarlarda-1-ocak-2025-tarihinden-itibaren-gecerli-olan-degisiklikler\/\">2025-06: Gelir Vergisi Kanununda Yer Alan Had Ve Tutarlar\u2019da 1 Ocak 2025 Tarihinden \u0130tibaren Ge\u00e7erli Olan De\u011fi\u015fiklikler<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b46849 elementor-widget elementor-widget-heading\" data-id=\"1b46849\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/duyuru-sirkuler\/sirkuler-no-2025-05-cep-telefonlarinda-asgari-otv-tutari-2025-yili-icin-364-tlye-yukseltilmistir\/\">2025-05: Cep Telefonlar\u0131nda Asgari \u00d6tv Tutar\u0131 2025 Y\u0131l\u0131 \u0130\u00e7in 364 TL'ye Y\u00fckseltilmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4084c32 elementor-widget elementor-widget-heading\" data-id=\"4084c32\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/duyuru-sirkuler\/sirkuler-no-2025-04-engellilere-otvden-istisna-arac-satisindaki-ust-limit-2025-yili-icin-2-290-200-tlye-yukseltilmistir\/\">2025-04: Engellilere \u00d6tv'den \u0130stisna Ara\u00e7 Sat\u0131\u015f\u0131ndaki \u00dcst Limit 2025 Y\u0131l\u0131 \u0130\u00e7in 2.290.200 Tl'ye Y\u00fckseltilmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85af2e9 elementor-widget elementor-widget-heading\" data-id=\"85af2e9\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/duyuru-sirkuler\/sirkuler-no-2025-03-2025-yilinda-uygulanacak-veraset-ve-intikal-vergisine-iliskin-yeni-istisna-hadleri-ile-vergi-tarifesi\/\">2025-03: 2025 Y\u0131l\u0131nda Uygulanacak Veraset ve \u0130ntikal Vergisine \u0130li\u015fkin Yeni \u0130stisna Hadleri \u0130le Vergi Tarifesi <\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0682fec elementor-widget elementor-widget-heading\" data-id=\"0682fec\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/duyuru-sirkuler\/sirkuler-no-2025-02-2025-yilinda-uygulanacak-motorlu-tasitlar-vergisi-tutarlari-belirlenmistir\/\">2025-02: 2025 Y\u0131l\u0131nda Uygulanacak Motorlu Ta\u015f\u0131tlar Vergisi Tutarlar\u0131 Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bee2271 elementor-widget elementor-widget-heading\" data-id=\"bee2271\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-01-istanbul-31-12-2024\/\">2025-01: Mobil Telefon Aboneli\u011finin \u0130lk Tesisinde \u00d6denmesi Gereke Maktu \u00d6zel \u0130leti\u015fim Vergisi Tutar\u0131 2025 Y\u0131l\u0131 \u0130\u00e7in 570 TL Olarak Belirlenmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b444dba elementor-widget elementor-widget-heading\" data-id=\"b444dba\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/duyuru-sirkuler-2\/\">2024-19: TL Cinsinden \u00d6deme Zorunlulu\u011fu Bulunan Baz\u0131 Menkul Sat\u0131\u015f S\u00f6zle\u015fmelerine Ait Bedeller D\u00f6viz Olarak \u00d6denebilecek<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aaf5b68 elementor-widget elementor-widget-heading\" data-id=\"aaf5b68\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/2025-64-tecil-faizi-orani-yillik-Hden-9a-indirilmistir\">2025-04: Engellilere \u00d6tv'den \u0130stisna Ara\u00e7 Sat\u0131\u015f\u0131ndaki \u00dcst Limit 2025 Y\u0131l\u0131 \u0130\u00e7in 2.290.200 Tl'ye Y\u00fckseltilmi\u015ftir<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3af2da8 e-con-full e-flex e-con e-parent\" data-id=\"3af2da8\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-19c7e78 e-con-full e-flex e-con e-child\" data-id=\"19c7e78\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b7c8d12 elementor-widget elementor-widget-heading\" data-id=\"b7c8d12\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-18-enflasyon-duzeltmesi-uygulamasi\/\">2024-18: Enflasyon D\u00fczeltmesi Uygulamas\u0131 <\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1931483 e-con-full e-flex e-con e-parent\" data-id=\"1931483\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e56d9a9 e-con-full e-flex e-con e-child\" data-id=\"e56d9a9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36fc2f9 elementor-widget elementor-widget-heading\" data-id=\"36fc2f9\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-17-yabanci-paralarin-31-12-2023-tarihi-itibariyle-degerleme-kurlari\/\">2024-17: Yabanc\u0131 Paralar\u0131n 31.12.2023 Tarihi itibariyle De\u011ferleme Kurlar\u0131<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-090f3de e-con-full e-flex e-con e-parent\" data-id=\"090f3de\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b1955ce e-con-full e-flex e-con e-child\" data-id=\"b1955ce\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-695761a elementor-widget elementor-widget-heading\" data-id=\"695761a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-18-enflasyon-duzeltmesi-uygulamasi2024-16-sorumlu-sifatiyla-verilen-kdv-beyannamelerinin-beyan-ve-odeme-sureleri2024-18-enflasyon-duzeltmesi-uygulamasi\/\">2024-16: Sorumlu S\u0131fat\u0131yla Verilen KDV Beyannamelerinin Beyan ve \u00d6deme S\u00fcreleri\n\n<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a5927e2 e-con-full e-flex e-con e-parent\" data-id=\"a5927e2\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-438c347 e-con-full e-flex e-con e-child\" data-id=\"438c347\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-98859ef elementor-widget elementor-widget-heading\" data-id=\"98859ef\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/wp-admin\/post.php?post=492&#038;action=elementor\">2024-15: Firmalar\u0131n TCMB Bildirim Y\u00fck\u00fcml\u00fcl\u00fckleri \u0130le \u0130lgili Kapsam De\u011fi\u015fikli\u011fi 01.01.2024 Tarihinde Y\u00fcr\u00fcrl\u00fc\u011fe Girdi<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f798186 e-con-full e-flex e-con e-parent\" data-id=\"f798186\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a105061 e-con-full e-flex e-con e-child\" data-id=\"a105061\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1f83fe elementor-widget elementor-widget-heading\" data-id=\"a1f83fe\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-14-karsiligi-bulunmayan-cek-yapraklari-hk\/\">2024-14: Kar\u015f\u0131l\u0131\u011f\u0131 bulunmayan Her Bir \u00c7ek Yapra\u011f\u0131 i\u00e7in Bankalar\u0131n Sorumlu Oldu\u011fu S\u0131n\u0131r Hk.<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5579a08 e-con-full e-flex e-con e-parent\" data-id=\"5579a08\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-42c5554 e-con-full e-flex e-con e-child\" data-id=\"42c5554\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ca2065 elementor-widget elementor-widget-heading\" data-id=\"3ca2065\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-13-prime-esas-kazanclarin-alt-ve-ust-sinirlari\/\">2024-13: 2024 Y\u0131l\u0131nda SGK Mevzuat\u0131 Kapsam\u0131nda Belirlenen Hadler<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d72ca5 e-con-full e-flex e-con e-parent\" data-id=\"8d72ca5\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0508842 e-con-full e-flex e-con e-child\" data-id=\"0508842\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40bed39 elementor-widget elementor-widget-heading\" data-id=\"40bed39\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-12-vuk-kapsaminda-uygulanacak-cezalar-belirlendi\/\">2024-12: 2024 Y\u0131l\u0131nda Vergi Usul Kanunu Kapsam\u0131nda Uygulanacak Cezalar Belirlendi<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db3072d e-con-full e-flex e-con e-parent\" data-id=\"db3072d\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5a28dce e-con-full e-flex e-con e-child\" data-id=\"5a28dce\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bcec5c7 elementor-widget elementor-widget-heading\" data-id=\"bcec5c7\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-11-veraset-ve-intikal-vergisinde-uygulanacak-matrah-dilimleri-ve-istisna-tutarlari\/\">2024-11: 2024 Y\u0131l\u0131nda Veraset Ve I\u0307ntikal Vergisinde Uygulanacak Matrah Dilimleri Ve I\u0307stisna Tutarlar\u0131<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-270c99a e-con-full e-flex e-con e-parent\" data-id=\"270c99a\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-56dd307 e-con-full e-flex e-con e-child\" data-id=\"56dd307\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3219dc8 elementor-widget elementor-widget-heading\" data-id=\"3219dc8\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-10-asgari-ucrete\/\">2024-10: Asgar\u0131\u0307 U\u0308crete Bag\u0306l\u0131 Olarak Sgk I\u0307s\u0327lemler\u0131\u0307ne A\u0131\u0307t 2024 Y\u0131l\u0131 Bordro Parametreler\u0131\u0307<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-829456b e-con-full e-flex e-con e-parent\" data-id=\"829456b\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4f9cb64 e-con-full e-flex e-con e-child\" data-id=\"4f9cb64\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-442df91 elementor-widget elementor-widget-heading\" data-id=\"442df91\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-9-damga-vergisi-tutarlari\/\">2024-09: 2024 Y\u0131l\u0131nda Uygulanacak Damga Vergisi Tutarlar\u0131<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bd977ac e-con-full e-flex e-con e-parent\" data-id=\"bd977ac\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ed7cc4a e-con-full e-flex e-con e-child\" data-id=\"ed7cc4a\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c8121b elementor-widget elementor-widget-heading\" data-id=\"8c8121b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-8-kidem-tazminati-tavani\/\">2024-08: 2024 Y\u0131l\u0131 K\u0131dem Tazminat\u0131 Tavan\u0131 Belli Oldu<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1bd7e15 e-con-full e-flex e-con e-parent\" data-id=\"1bd7e15\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c239c7c e-con-full e-flex e-con e-child\" data-id=\"c239c7c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f905a24 elementor-widget elementor-widget-heading\" data-id=\"f905a24\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-7-indirimli-orana-tabi-islemlerden-kaynaklanan-kdv-iadeleri\/\">2024-07:  \u0130ndirimli Orana Tabi \u0130\u015flemlerden Kaynaklanan Kdv \u0130adelerinde 2024 Y\u0131l\u0131 \u0130\u00e7in Alt S\u0131n\u0131r 90.800 TL Olarak Belirlendi<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-921abe2 e-con-full e-flex e-con e-parent\" data-id=\"921abe2\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-37f0c7b e-con-full e-flex e-con e-child\" data-id=\"37f0c7b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed323a9 elementor-widget elementor-widget-heading\" data-id=\"ed323a9\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/www.arti-fikir.com\/index.php\/2024-6-yp-donusumlu-kkm-hesaplari-ile-ilgili-kv-istisnasi-uzatildi\/\">2024-06: Yabanc\u0131 Para D\u00f6n\u00fc\u015f\u00fcml\u00fc KKM Hesaplar\u0131 \u0130le \u0130lgili Kurumlar Vergisi \u0130stisnas\u0131 Uzat\u0131ld\u0131<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64fec54 elementor-widget elementor-widget-heading\" data-id=\"64fec54\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a 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Basit&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/434"}],"collection":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=434"}],"version-history":[{"count":289,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/434\/revisions"}],"predecessor-version":[{"id":1330,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/434\/revisions\/1330"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}