{"id":626,"date":"2016-08-09T09:52:20","date_gmt":"2016-08-09T06:52:20","guid":{"rendered":"http:\/\/www.yusuftur.com.tr\/?p=626"},"modified":"2016-08-09T09:52:20","modified_gmt":"2016-08-09T06:52:20","slug":"6728-sayili-yatirim-ortaminin-iyilestirilmesi-amaciyla-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun","status":"publish","type":"post","link":"https:\/\/www.yusuftur.com.tr\/index.php\/6728-sayili-yatirim-ortaminin-iyilestirilmesi-amaciyla-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun\/","title":{"rendered":"6728 Say\u0131l\u0131 Yat\u0131r\u0131m ortam\u0131n\u0131n iyile\u015ftirilmesi amac\u0131yla baz\u0131 kanunlarda de\u011fi\u015fiklik yap\u0131lmas\u0131na dair kanun"},"content":{"rendered":"

YATIRIM ORTAMININ \u0130Y\u0130LE\u015eT\u0130R\u0130LMES\u0130 AMACIYLA BAZI KANUNLARDA\u00a0<\/strong>DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN<\/strong><\/p>\n\n\n\n
Kanun No. 6728<\/u><\/strong><\/td>\n\u00a0<\/strong><\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Kabul Tarihi: 15\/7\/2016\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/u><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

MADDE 1-<\/strong> 9\/6\/1932 tarihli ve 2004 say\u0131l\u0131 \u0130cra ve \u0130flas Kanununun 179 uncu maddesi ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cSermaye \u015firketleri ile kooperatiflerin iflas\u0131 ve iflas\u0131n ertelenmesi:<\/p>\n

MADDE 179- Sermaye \u015firketleri ile kooperatiflerin, aktiflerin muhtemel sat\u0131\u015f fiyatlar\u0131 \u00fczerinden d\u00fczenlenen ara bilan\u00e7oya g\u00f6re borca bat\u0131k oldu\u011fu idare ve temsil ile vazifelendirilmi\u015f kimseler veya \u015firket ya da kooperatif tasfiye h\u00e2linde ise tasfiye memurlar\u0131 veya bir alacakl\u0131 taraf\u0131ndan beyan ve mahkemece tespit edilirse, \u00f6nceden takibe hacet kalmaks\u0131z\u0131n bunlar\u0131n iflas\u0131na karar verilir. \u015eu kadar ki, idare ve temsil ile vazifelendirilmi\u015f kimseler ya da alacakl\u0131lardan biri, \u015firket veya kooperatifin mal\u00ee durumunun iyile\u015ftirilmesinin m\u00fcmk\u00fcn oldu\u011funa dair bir iyile\u015ftirme projesini son bir y\u0131ldan uzun s\u00fcre ile \u015firket merkezinin bulundu\u011fu yerdeki mahkemeye sunarak iflas\u0131n ertelenmesini isteyebilir.<\/p>\n

\u0130yile\u015ftirme projesinde, yeni nakit kaynak konulmas\u0131 d\u00e2hil nesnel ve ger\u00e7ek kaynaklar ve \u00f6nlemler ile erteleme s\u00fcresince t\u00fcm i\u015fletme giderlerinin ve \u00e7al\u0131\u015fma sermayesinin nas\u0131l kar\u015f\u0131lanaca\u011f\u0131 g\u00f6sterilir.<\/p>\n

Mevcut bor\u00e7lar\u0131n \u00f6deme s\u00fcre ve tutarlar\u0131n\u0131, alacakl\u0131lar\u0131n adreslerini, faaliyet g\u00f6sterilen sekt\u00f6r\u00fcn \u00f6zelliklerine g\u00f6re stoklar ile bunlar\u0131n bekleme s\u00fcrelerini ve tutarlar\u0131n\u0131 g\u00f6steren listeler, vergi dairesine sunulmu\u015f en son bilan\u00e7o ve gelir tablosu, \u015firket veya kooperatifin ticaret sicili tasdiknamesi ile iyile\u015ftirme projesinin ciddi ve inand\u0131r\u0131c\u0131 oldu\u011funu g\u00f6steren di\u011fer bilgi ve belgelerin, i\u015fletmenin devaml\u0131l\u0131\u011f\u0131 esas\u0131na g\u00f6re d\u00fczenlenmi\u015f ara bilan\u00e7oyla birlikte mahkemeye sunulmas\u0131 zorunludur.<\/p>\n

\u00dc\u00e7\u00fcnc\u00fc f\u0131krada belirtilen liste ve belgelerin iflas\u0131n ertelenmesi talebiyle birlikte sunulmamas\u0131 veya mahkemece verilecek iki haftal\u0131k kesin s\u00fcre i\u00e7inde tamamlanmamas\u0131 h\u00e2linde iflas\u0131n ertelenmesi talebi ispatlanamam\u0131\u015f say\u0131l\u0131r ve borca bat\u0131k oldu\u011funun anla\u015f\u0131lmas\u0131 h\u00e2linde talep sahibi \u015firketin veya kooperatifin iflas\u0131na karar verilir.<\/p>\n

Daha \u00f6nce iflas\u0131n ertelenmesinden yararlanm\u0131\u015f bir sermaye \u015firketi veya kooperatif, duruma g\u00f6re uzatma d\u00e2hil erteleme s\u00fcresinin bitiminden itibaren bir y\u0131l ge\u00e7medik\u00e7e iflas\u0131n ertelenmesi talebinde bulunamaz.\u201d<\/p>\n

MADDE 2-<\/strong> 2004 say\u0131l\u0131 Kanunun 179\/a maddesi ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cErteleme yarg\u0131lamas\u0131:<\/p>\n

MADDE 179\/a- Mahkeme, iflas\u0131n ertelenmesi talebinde bulunulmas\u0131 \u00fczerine, y\u00f6netim organ\u0131n\u0131n yerine ge\u00e7mesi ya da y\u00f6netim organ\u0131 kararlar\u0131n\u0131 veya i\u015flemlerinin bir k\u0131sm\u0131n\u0131 veya tamam\u0131n\u0131 onaylamas\u0131 ve ayr\u0131ca envanter i\u015flemlerini ba\u015flatarak kontrol\u00fc alt\u0131nda y\u00fcr\u00fctmesi i\u00e7in, derhal, g\u00f6revinin gerektirdi\u011fi mesleki ve teknik yeterlili\u011fe sahip, yeterli say\u0131da kayy\u0131m atar.<\/p>\n

\u0130flas\u0131n ertelenmesi talebi, kayy\u0131m\u0131n atanmas\u0131na ili\u015fkin karar, kayy\u0131m\u0131n mahkemece belirlenmi\u015f g\u00f6revleri ve temsil yetkisi ile bunlar\u0131n s\u0131n\u0131rlar\u0131 tescil edilmek \u00fczere ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fcne bildirilir ve 166 nc\u0131 maddenin ikinci f\u0131kras\u0131n\u0131n ikinci ve \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlelerinde \u00f6ng\u00f6r\u00fclen usulle ilan ettirilir. Bu ilanda alacakl\u0131lar\u0131n iflas\u0131n ertelenmesi talebinin ilan\u0131ndan itibaren iki haftal\u0131k kesin s\u00fcre i\u00e7inde itiraz ederek iflas\u0131n ertelenmesi \u015fartlar\u0131n\u0131n bulunmad\u0131\u011f\u0131n\u0131 ileri s\u00fcrebilecekleri ve mahkemeden talebin reddini isteyebilecekleri belirtilir.<\/p>\n

Mahkeme ayr\u0131ca \u015firketin veya kooperatifin malvarl\u0131\u011f\u0131n\u0131n korunmas\u0131 ve faaliyetlerinin y\u00fcr\u00fct\u00fclmesi i\u00e7in gerekli olan tedbirleri al\u0131r; 179\/b maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kra h\u00fck\u00fcmleri sakl\u0131 kalmak ve toplam iflas\u0131n ertelenmesi s\u00fcresinden say\u0131lmak kayd\u0131yla, 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanuna g\u00f6re yap\u0131lan takipler de d\u00e2hil olmak \u00fczere \u015firket veya kooperatif aleyhine takip yap\u0131lmas\u0131n\u0131 yasaklayabilir veya evvelce ba\u015flat\u0131lm\u0131\u015f takipleri durdurabilir. Bu s\u00fcre i\u00e7inde ihtiyati tedbir ve ihtiyati haciz kararlar\u0131 uygulanmaz; bir takip muamelesi ile kesilebilen zamana\u015f\u0131m\u0131 ve hak d\u00fc\u015f\u00fcren m\u00fcddetler i\u015flemez.<\/p>\n

\u0130flas\u0131n ertelenmesi yarg\u0131lamas\u0131 s\u0131ras\u0131nda tedbir talebinin reddi veya bu talebin kabul\u00fc h\u00e2linde ayn\u0131 mahkemeye yap\u0131lacak itiraz \u00fczerine verilecek kararlara kar\u015f\u0131 12\/1\/2011 tarihli ve 6100 say\u0131l\u0131 Hukuk Muhakemeleri Kanununun 341 inci ve devam\u0131 maddeleri uyar\u0131nca istinaf yoluna ba\u015fvurulabilir.<\/p>\n

Kayy\u0131m, mahkemece uygun g\u00f6r\u00fclecek s\u00fcrelerde, sermaye art\u0131r\u0131m\u0131 \u00f6demelerinin ger\u00e7ekli\u011fi ve bunlar\u0131n kullan\u0131m yerlerini de g\u00f6sterecek \u015fekilde \u015firket veya kooperatifin faaliyetleri hakk\u0131nda rapor verir.<\/p>\n

Mahkeme gerekti\u011finde kayy\u0131m\u0131n g\u00f6revine son verebilir ve g\u00f6revine son verilen ya da istifa eden kayy\u0131m\u0131n yerine yenisini se\u00e7er. Mahkemece atanan kayy\u0131mlar, \u00f6zel sicilinde kaydedilmek \u00fczere mahkemenin ba\u011fl\u0131 bulundu\u011fu adli yarg\u0131 ilk derece mahkemesi adalet komisyonu ba\u015fkanl\u0131\u011f\u0131na bildirilir. Bir ki\u015fi ayn\u0131 anda en fazla \u00fc\u00e7 dosyada kayy\u0131m olarak atanabilir. Kayy\u0131m\u0131n sorumluluklar\u0131 hakk\u0131nda 227 nci maddenin d\u00f6rd\u00fcnc\u00fc ve be\u015finci f\u0131kras\u0131 h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n

Mahkeme, gerekli g\u00f6r\u00fcrse idare ve temsille vazifelendirilmi\u015f kimseleri ve alacakl\u0131lar\u0131 dinleyebilir.<\/p>\n

\u015eirket veya kooperatif, erteleme yarg\u0131lamas\u0131 s\u0131ras\u0131nda ancak bir defaya mahsus olmak \u00fczere revize iyile\u015ftirme projesi verebilir.<\/p>\n

\u0130flas\u0131n ertelenmesi talepleri \u00f6ncelikle ve ivedilikle sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

Mahkeme, projeyi ciddi ve inand\u0131r\u0131c\u0131 bulur ve \u015firket veya kooperatifi iflas\u0131n ertelenmesine lay\u0131k g\u00f6r\u00fcrse iflas\u0131n ertelenmesine; \u015firket veya kooperatifin borca bat\u0131k olmad\u0131\u011f\u0131n\u0131 tespit ederse erteleme talebi ile iflas davas\u0131n\u0131n reddine; aksi takdirde \u015firketin veya kooperatifin iflas\u0131na karar verir.\u201d<\/p>\n

MADDE 3-<\/strong> 2004 say\u0131l\u0131 Kanunun 179\/b maddesi ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cErteleme karar\u0131 ve sonu\u00e7lar\u0131:<\/p>\n

MADDE 179\/b- Erteleme karar\u0131 \u00fczerine bor\u00e7lu aleyhine 6183 say\u0131l\u0131 Kanuna g\u00f6re yap\u0131lan takipler de d\u00e2hil olmak \u00fczere hi\u00e7bir takip yap\u0131lamaz ve evvelce ba\u015flam\u0131\u015f takipler durur, ihtiyati tedbir ile ihtiyati haciz kararlar\u0131 uygulanmaz; bir takip muamelesi ile kesilebilen zamana\u015f\u0131m\u0131 ve hak d\u00fc\u015f\u00fcren m\u00fcddetler i\u015flemez.<\/p>\n

Erteleme s\u0131ras\u0131nda ta\u015f\u0131n\u0131r, ta\u015f\u0131nmaz veya ticari i\u015fletme rehniyle temin edilmi\u015f alacaklar nedeniyle rehnin paraya \u00e7evrilmesi yoluyla takip ba\u015flat\u0131labilir veya ba\u015flam\u0131\u015f olan takiplere devam edilebilir; ancak bu takip nedeniyle muhafaza tedbirleri al\u0131namaz ve rehinli mal\u0131n sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftirilemez. Bu durumda erteleme s\u00fcresince i\u015fleyecek olup mevcut rehinle kar\u015f\u0131lanamayacak faizler teminatland\u0131r\u0131lmak zorundad\u0131r.<\/p>\n

206 nc\u0131 maddenin birinci s\u0131ras\u0131nda yaz\u0131l\u0131 alacaklar i\u00e7in haciz yoluyla takip yap\u0131labilir.<\/p>\n

Erteleme s\u00fcresi azami bir y\u0131ld\u0131r. Bu s\u00fcre mahkemece uygun g\u00f6r\u00fclmesi h\u00e2linde bir y\u0131l daha uzat\u0131labilir. Uzatma talebi hakk\u0131nda karar verilebilmesi i\u00e7in erteleme karar\u0131n\u0131n kesinle\u015fmesi bekletici sorun yap\u0131l\u0131r. Uzatma yarg\u0131lamas\u0131 s\u0131ras\u0131nda ancak bir defa revize iyile\u015ftirme projesi verilebilir.<\/p>\n

\u0130flas\u0131n ertelenmesine karar veren mahkeme 179\/a maddesi uyar\u0131nca atanan kayy\u0131m\u0131n g\u00f6revine devam etmesine karar verebilece\u011fi gibi ayn\u0131 niteliklere sahip yeni kayy\u0131m da atayabilir. Kayy\u0131m, takvim y\u0131l\u0131n\u0131n her \u00fc\u00e7 ayl\u0131k d\u00f6nem sonu itibar\u0131yla \u015firketin projeye uygun olarak iyile\u015fme g\u00f6sterip g\u00f6stermedi\u011fini mahkemeye rapor eder. Kayy\u0131m ayr\u0131ca \u015firketteki ola\u011fan\u00fcst\u00fc geli\u015fmeleri mahkemeye derhal rapor etmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

Erteleme s\u00fcresi sonunda, kayy\u0131m\u0131n verdi\u011fi raporlardan veya gerek g\u00f6rd\u00fc\u011f\u00fcnde alaca\u011f\u0131 bilirki\u015fi raporundan borca bat\u0131kl\u0131\u011f\u0131n devam etti\u011fini tespit eden mahkeme, \u015firketin veya kooperatifin iflas\u0131na karar verir.<\/p>\n

Erteleme s\u00fcresi dolmamakla birlikte, mahkeme kayy\u0131m\u0131n verdi\u011fi raporlardan veya gerek g\u00f6rd\u00fc\u011f\u00fcnde alaca\u011f\u0131 bilirki\u015fi raporundan \u015firketin veya kooperatifin mal\u00ee durumunun iyile\u015ftirilmesinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 kanaatine var\u0131rsa, erteleme karar\u0131n\u0131 kald\u0131rarak \u015firketin veya kooperatifin iflas\u0131na; \u015firket veya kooperatifin bu a\u015famada borca bat\u0131kl\u0131\u011f\u0131n\u0131n ortadan kalkt\u0131\u011f\u0131 sonucuna var\u0131rsa, erteleme talebi ile iflas davas\u0131n\u0131n reddine karar verir.<\/p>\n

\u0130flas\u0131n ertelenmesi talebi \u00fczerine mahkemece verilen nihai kararlar\u0131n h\u00fck\u00fcm f\u0131kralar\u0131 tescil edilmek \u00fczere ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fcne bildirilir ve 166 nc\u0131 maddenin ikinci f\u0131kras\u0131n\u0131n ikinci ve \u00fc\u00e7\u00fcnc\u00fc c\u00fcmlelerinde \u00f6ng\u00f6r\u00fclen usulle ilan ettirilir.\u201d<\/p>\n

MADDE 4- <\/strong>2004 say\u0131l\u0131 Kanuna 179\/b maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki 179\/c maddesi eklenmi\u015ftir.<\/p>\n

\u201cKanun yollar\u0131:<\/p>\n

MADDE 179\/c- \u0130flas\u0131n ertelenmesi talebi \u00fczerine mahkemece verilen nihai kararlara kar\u015f\u0131 bor\u00e7lu \u015firket veya kooperatif ya da erteleme talep eden alacakl\u0131 taraf\u0131ndan karar\u0131n tebli\u011finden; di\u011fer ilgililer taraf\u0131ndan ise karar\u0131n ilan\u0131ndan itibaren on g\u00fcn i\u00e7inde istinaf yoluna ba\u015fvurulabilir. B\u00f6lge adliye mahkemesi taraf\u0131ndan verilen kararlara kar\u015f\u0131 da ayn\u0131 esaslar d\u00e2hilinde on g\u00fcn i\u00e7inde temyiz yoluna ba\u015fvurulabilir.<\/p>\n

B\u00f6lge adliye mahkemesince iflas\u0131n ertelenmesi karar\u0131n\u0131n kald\u0131r\u0131lmas\u0131 veya b\u00f6lge adliye mahkemesi taraf\u0131ndan verilen iflas\u0131n ertelenmesi karar\u0131n\u0131n Yarg\u0131tay taraf\u0131ndan bozulmas\u0131 h\u00e2linde, bor\u00e7lunun malvarl\u0131\u011f\u0131 \u00fczerindeki tedbirler devam eder. Mahkeme davan\u0131n seyrine g\u00f6re bu tedbirleri de\u011fi\u015ftirmeye veya kald\u0131rmaya yetkilidir.\u201d<\/p>\n

MADDE 5-<\/strong> 2004 say\u0131l\u0131 Kanunun 287 nci maddesinin sekizinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cKonkordatonun tasdiki yarg\u0131lamas\u0131 m\u00fchlet i\u00e7inde bitirilememi\u015fse asliye ticaret mahkemesi, komiserin gerek\u00e7eli raporunu da dikkate alarak, m\u00fchletin bitiminden sonraki d\u00f6nem i\u00e7in ge\u00e7erli olmak \u00fczere bor\u00e7luya kar\u015f\u0131 evvelce ba\u015flat\u0131lm\u0131\u015f olan takiplerin durdurulmas\u0131na veya bor\u00e7luya kar\u015f\u0131 yeni takip yap\u0131lmamas\u0131na karar verebilir.\u201d<\/p>\n

MADDE 6-<\/strong> 2004 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n

\u201cGE\u00c7\u0130C\u0130 MADDE 12- Bu maddeyi ihdas eden Kanunla de\u011fi\u015ftirilen h\u00fck\u00fcmler, bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra yap\u0131lan iflas\u0131n ertelenmesi talepleri hakk\u0131nda uygulan\u0131r.<\/p>\n

Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce verilmi\u015f iflas\u0131n ertelenmesi karar\u0131na dayan\u0131larak yap\u0131lan uzatma talebi hakk\u0131nda verilecek karar da iflas\u0131n ertelenmesi talebi hakk\u0131nda verilmi\u015f karara ili\u015fkin kanun yoluna tabidir.<\/p>\n

Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte derdest olan dosyalarda kayy\u0131m olarak atanan ki\u015filer, bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren on g\u00fcn i\u00e7inde, adli yarg\u0131 ilk derece mahkemesi adalet komisyonu ba\u015fkanl\u0131klar\u0131na bildirilir. \u00dc\u00e7ten fazla dosyada g\u00f6revi devam eden kayy\u0131mlara yeni g\u00f6rev verilmez.\u201d<\/p>\n

MADDE 7-<\/strong> 15\/7\/1950 tarihli ve 5682 say\u0131l\u0131 Pasaport Kanununun 14 \u00fcnc\u00fc maddesinin (A) bendine a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n

\u201cY\u0131ll\u0131k ortalama ihracat de\u011ferlerine g\u00f6re yap\u0131lan s\u0131n\u0131fland\u0131rmada; son \u00fc\u00e7 y\u0131lda y\u0131ll\u0131k ortalama ihracat tutar\u0131 Bakanlar Kurulunun belirleyece\u011fi de\u011ferin \u00fczerinde olan firma yetkililerine, T\u00fcrk Ceza Kanununun 53 \u00fcnc\u00fc maddesinde belirtilen s\u00fcreler ge\u00e7mi\u015f olsa bile; kasten i\u015flenen bir su\u00e7tan dolay\u0131 bir y\u0131l veya daha fazla s\u00fcreyle hapis cezas\u0131na ya da affa u\u011fram\u0131\u015f olsa bile; Devletin g\u00fcvenli\u011fine kar\u015f\u0131 su\u00e7lar, anayasal d\u00fczene ve bu d\u00fczenin i\u015fleyi\u015fine kar\u015f\u0131 su\u00e7lar, zimmet, r\u00fc\u015fvet, h\u0131rs\u0131zl\u0131k, doland\u0131r\u0131c\u0131l\u0131k, sahtecilik, g\u00fcveni k\u00f6t\u00fcye kullanma, hileli iflas, ihaleye fesat kar\u0131\u015ft\u0131rma, edimin ifas\u0131na fesat kar\u0131\u015ft\u0131rma, su\u00e7tan kaynaklanan malvarl\u0131\u011f\u0131 de\u011ferlerini aklama veya ka\u00e7ak\u00e7\u0131l\u0131k su\u00e7lar\u0131ndan mahk\u00fbm olmamalar\u0131 kayd\u0131yla, Bakanlar Kurulunca belirlenen esaslara g\u00f6re iki y\u0131l s\u00fcreyle hususi damgal\u0131 pasaport verilebilir.\u201d<\/p>\n

MADDE 8-<\/strong> 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 22\/A maddesinin birinci f\u0131kras\u0131na \u201c4\/1\/2002 tarihli\u201d ibaresinden \u00f6nce gelmek \u00fczere \u201c10\/12\/2003 tarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanununa tabi kamu idareleri ile bu idarelere ba\u011fl\u0131 d\u00f6ner sermaye i\u015fletmelerinin yapaca\u011f\u0131 her t\u00fcrl\u00fc \u00f6demeler ile bunlar\u0131n d\u0131\u015f\u0131nda kalan ve\u201d ibaresi eklenmi\u015ftir.<\/p>\n

MADDE 9- <\/strong>13\/7\/1956 tarihli ve 6802 say\u0131l\u0131 Gider Vergileri Kanununun 29 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (t) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201ct) Emeklilik yat\u0131r\u0131m fonlar\u0131n\u0131n, menkul k\u0131ymet yat\u0131r\u0131m fonlar\u0131n\u0131n, menkul k\u0131ymet yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n, giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131n\u0131n ve giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n para ve sermaye piyasalar\u0131nda yapt\u0131klar\u0131 i\u015flemler nedeniyle elde ettikleri paralar,\u201d<\/p>\n

MADDE 10-<\/strong> 6802 say\u0131l\u0131 Kanunun 31 inci maddesinin be\u015finci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cSigorta \u015firketleri, iptal ettikleri sigorta muamelelerine ili\u015fkin vergileri (yaln\u0131zca iptal tarihinden sonraki d\u00f6neme ait olan k\u0131sm\u0131), iptalin ger\u00e7ekle\u015fti\u011fi d\u00f6nemde; bankalar ve finansman \u015firketleri, 7\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun gere\u011fince t\u00fcketicilere iade ettikleri \u00fccret, komisyon ve benzeri adlarla tahsil ettikleri tutarlara ili\u015fkin vergileri, iadenin ger\u00e7ekle\u015fti\u011fi d\u00f6nemde hesaplanan banka ve sigorta muameleleri vergisinden indirebilirler. Bu d\u00f6nemde indirilemeyen vergiler, sonraki d\u00f6nem beyannamelerinde indirim konusu yap\u0131labilir.\u201d<\/p>\n

MADDE 11-<\/strong> 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 22 nci maddesinin (1) numaral\u0131 f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, maddeye a\u015fa\u011f\u0131daki (2) numaral\u0131 f\u0131kra eklenmi\u015f ve mevcut (2) numaral\u0131 f\u0131kra (3) numaral\u0131 f\u0131kra olarak tesels\u00fcl ettirilmi\u015ftir.<\/p>\n

\u201c1. Sigorta s\u00fcresi en az on y\u0131l veya \u00f6m\u00fcr boyu olan tek primli y\u0131ll\u0131k gelir sigortalar\u0131ndan yap\u0131lan \u00f6demelerin tamam\u0131 gelir vergisinden m\u00fcstesnad\u0131r. \u015eu kadar ki; bu istisnadan yararlananlar\u0131n (bu maddenin (2) numaral\u0131 f\u0131kras\u0131 kapsam\u0131nda sigorta yapt\u0131ranlar d\u00e2hil) vefat, maluliyet veya tasfiye gibi zorunlu nedenler hari\u00e7 olmak \u00fczere, on y\u0131l tamamlanmadan tek primli y\u0131ll\u0131k gelir sigortalar\u0131ndan ayr\u0131lmalar\u0131 h\u00e2linde, ayr\u0131lma tarihinde yap\u0131lan \u00f6demelerin i\u00e7erdi\u011fi irat tutar\u0131 \u00fczerinden, 94 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (15) numaral\u0131 bendinin (a) alt bendine g\u00f6re tevkifat yap\u0131l\u0131r. \u0130rat tutarlar\u0131n\u0131n tespitinde 75 inci maddede yer alan h\u00fck\u00fcmlere uyulur.\u201d<\/p>\n

\u201c2. 75 inci maddenin ikinci f\u0131kras\u0131n\u0131n (15) numaral\u0131 bendinin (b) alt bendi ile ayn\u0131 f\u0131kran\u0131n (16) numaral\u0131 bendinin (c) alt bendi kapsam\u0131nda yap\u0131lan \u00f6demeleri, sigorta s\u00fcresi on y\u0131l ve \u00fczeri veya \u00f6m\u00fcr boyu olan tek primli y\u0131ll\u0131k gelir sigortalar\u0131na yat\u0131ranlar\u0131n, bu sigorta i\u00e7in yat\u0131rd\u0131klar\u0131 k\u0131sma tekab\u00fcl eden \u00f6demelerin i\u00e7erdi\u011fi irat tutarlar\u0131 (4632 say\u0131l\u0131 Kanun kapsam\u0131nda bireysel emeklilik hesab\u0131na yap\u0131lan Devlet katk\u0131lar\u0131n\u0131n \u00f6demeye konu olan k\u0131s\u0131mlar\u0131na isabet eden irat tutar\u0131 d\u00e2hil) gelir vergisinden m\u00fcstesnad\u0131r. \u0130stisna edilen tutarlar \u00fczerinden 94 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (15) ve (16) numaral\u0131 bentlerine g\u00f6re tevkifat yap\u0131lmaz. \u015eu kadar ki; bu istisnadan yararlananlar\u0131n vefat, maluliyet veya tasfiye gibi zorunlu nedenler hari\u00e7 olmak \u00fczere, \u00f6deme alarak on y\u0131l tamamlanmadan tek primli y\u0131ll\u0131k gelir sigortalar\u0131ndan ayr\u0131lmalar\u0131 h\u00e2linde, bu f\u0131kraya g\u00f6re istisna edilen tutarlar \u00fczerinden, \u00f6demenin kayna\u011f\u0131na g\u00f6re 94 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131n\u0131n (15) numaral\u0131 bendinin (a) alt bendi veya ayn\u0131 f\u0131kran\u0131n (16) numaral\u0131 bendinin (b) alt bendi i\u00e7in belirlenen oranlar dikkate al\u0131narak tevkifat yap\u0131l\u0131r. \u0130rat tutarlar\u0131n\u0131n tespitinde 75 inci maddede yer alan h\u00fck\u00fcmlere uyulur.\u201d<\/p>\n

MADDE 12-<\/strong> 193 say\u0131l\u0131 Kanunun;<\/p>\n

    \n
  1. a) 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n;<\/li>\n<\/ol>\n

    1) (11) numaral\u0131 bendinde yer alan \u201c\u00f6denen en y\u00fcksek \u00f6deme tutar\u0131ndan\u201d ibaresi \u201c\u00e7al\u0131\u015f\u0131lan s\u00fcreye ba\u011fl\u0131 olarak \u00f6denen tutardan\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

    2) (14) numaral\u0131 bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

    \u201c14. a) Kanuni ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan dar m\u00fckellefiyete tabi i\u015fverenlerin yan\u0131nda \u00e7al\u0131\u015fan hizmet erbab\u0131na, i\u015fverenin T\u00fcrkiye d\u0131\u015f\u0131nda elde etti\u011fi kazan\u00e7lar\u0131 \u00fczerinden d\u00f6viz olarak \u00f6dedi\u011fi \u00fccretler;<\/p>\n

      \n
    1. b) Kanuni ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan dar m\u00fckellefiyete tabi i\u015fverenlerin, Ekonomi Bakanl\u0131\u011f\u0131ndan al\u0131nan izne istinaden kurulan b\u00f6lgesel y\u00f6netim merkezlerinde m\u00fcnhas\u0131ran merkezin faaliyet izni kapsam\u0131nda istihdam ettikleri hizmet erbab\u0131na T\u00fcrkiye d\u0131\u015f\u0131nda elde etti\u011fi kazan\u00e7lar\u0131 \u00fczerinden d\u00f6viz olarak \u00f6dedi\u011fi \u00fccretler;\u201d<\/li>\n
    2. b) 25 inci maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bendinde yer alan \u201c\u00f6denen en y\u00fcksek \u00f6deme tutar\u0131ndan\u201d ibaresi \u201c\u00e7al\u0131\u015f\u0131lan s\u00fcreye ba\u011fl\u0131 olarak \u00f6denen tutardan\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

      MADDE 13-<\/strong> 193 say\u0131l\u0131 Kanunun m\u00fclga 33 \u00fcnc\u00fc maddesi ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki \u015fekilde yeniden d\u00fczenlenmi\u015ftir.<\/p>\n

      \u201cYurt d\u0131\u015f\u0131na hizmet veren i\u015fletmelerde indirim:<\/p>\n

      MADDE 33- Bu Kanunun 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (13) numaral\u0131 bendi ile 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (\u011f) bendinde yer alan indirim kapsam\u0131ndaki faaliyet alanlar\u0131nda hizmet veren i\u015fverenlerin, destek personeli hari\u00e7 olmak \u00fczere, m\u00fcnhas\u0131ran bu faaliyetler i\u00e7in istihdam ettikleri ve fiilen bu i\u015fleri ifa eden hizmet erbab\u0131na \u00f6dedikleri \u00fccretler \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan vergiden, i\u015fverenin bu faaliyetlerinden sa\u011flad\u0131\u011f\u0131 has\u0131lat\u0131n %85\u2019inin yurt d\u0131\u015f\u0131ndan elde edilmi\u015f olmas\u0131 ve fatura veya benzeri belgenin yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri ad\u0131na d\u00fczenlenmesi \u015fart\u0131yla, her bir \u00e7al\u0131\u015fan i\u00e7in faaliyetin yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131n ocak ay\u0131na ait asgari \u00fccretin safi tutar\u0131n\u0131n bu Kanunun 103 \u00fcnc\u00fc maddesindeki gelir vergisi tarifesinin birinci gelir diliminde yer alan oranla \u00e7arp\u0131lmas\u0131yla bulunan indirim tutar\u0131 mahsup edilir.<\/p>\n

      Bu indirim, y\u0131l i\u00e7inde vergilendirme d\u00f6nemleri itibar\u0131yla tahsil edilen vergilerin, bu maddede yer alan \u015fartlar\u0131n ger\u00e7ekle\u015fmesi h\u00e2linde, takvim y\u0131l\u0131na ili\u015fkin y\u0131ll\u0131k gelir veya kurumlar vergisi beyannamesinin verildi\u011fi tarihten sonraki vergilendirme d\u00f6nemlerine ili\u015fkin muhtasar beyanname \u00fczerinden tahakkuk eden vergilerden mahsup edilmek suretiyle uygulan\u0131r.<\/p>\n

      Bu maddede yer alan %85 oran\u0131n\u0131, hizmet alanlar\u0131 itibar\u0131yla veya kazan\u00e7 tutar\u0131na ba\u011fl\u0131 olarak ayr\u0131 ayr\u0131 veya birlikte %50\u2019ye kadar indirmeye veya %100\u2019e kadar art\u0131rmaya Bakanlar Kurulu, bu maddenin uygulamas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/p>\n

      MADDE 14-<\/strong> 193 say\u0131l\u0131 Kanunun 40 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendine a\u015fa\u011f\u0131daki parantez i\u00e7i h\u00fck\u00fcm eklenmi\u015ftir.<\/p>\n

      \u201c(\u0130\u015fletmeye d\u00e2hil olan gayrimenkul\u00fcn iktisadi de\u011ferini art\u0131r\u0131c\u0131 niteli\u011fi olan \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik harcamalar, yap\u0131ld\u0131\u011f\u0131 y\u0131lda do\u011frudan gider yaz\u0131labilir.)\u201d<\/p>\n

      MADDE 15-<\/strong> 193 say\u0131l\u0131 Kanunun 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n;<\/p>\n

        \n
      1. a) (9) numaral\u0131 bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n
      2. b) (13) numaral\u0131 bendinin;<\/li>\n<\/ol>\n

        1) Birinci c\u00fcmlesinde yer alan \u201c\u00e7a\u011fr\u0131 merkezi ve veri saklama hizmeti\u201d ibaresi \u201c\u00e7a\u011fr\u0131 merkezi, \u00fcr\u00fcn testi, sertifikasyon, veri saklama, veri i\u015fleme, veri analizi ve ilgili bakanl\u0131klar\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131nmak suretiyle Maliye Bakanl\u0131\u011f\u0131nca belirlenen mesleki e\u011fitim\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

        2) \u00dc\u00e7\u00fcnc\u00fc c\u00fcmlesine \u201chizmet alanlar\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cve kazan\u00e7 tutarlar\u0131\u201d ibaresi eklenmi\u015ftir.<\/p>\n

        MADDE 16-<\/strong> 193 say\u0131l\u0131 Kanunun 98 inci maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir.<\/p>\n

        \u201cMuhtasar ve prim hizmet beyannamesi:<\/p>\n

        MADDE 98\/A- Muhtasar ve prim hizmet beyannamesi, vergi kanunlar\u0131na g\u00f6re verilmesi gereken muhtasar beyanname ile 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca verilmesi gereken ayl\u0131k prim ve hizmet belgesinin birle\u015ftirilerek, kesilen vergilerin matrahlar\u0131yla birlikte sigortal\u0131n\u0131n sigorta primleri ve kazan\u00e7lar\u0131 toplam\u0131 ile prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131n bildirilmesine mahsustur.<\/p>\n

        Muhtasar beyanname ile ayl\u0131k prim ve hizmet belgesinin birle\u015ftirilerek verilmesi hususunda zorunluluk getirmeye veya kald\u0131rmaya, kapsama girecekleri gruplar, sekt\u00f6rler, gayrisafi i\u015f has\u0131latlar\u0131, istihdam edilen i\u015f\u00e7i say\u0131lar\u0131, gelir unsurlar\u0131, il ve il\u00e7e s\u0131n\u0131rlar\u0131 itibar\u0131yla ayr\u0131 ayr\u0131 veya birlikte tespit etmeye, muhtasar ve prim hizmet beyannamesinin \u015fekil, i\u00e7erik ve ekleri ile ilgili oldu\u011fu d\u00f6nemi ve uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 ile \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 m\u00fc\u015ftereken yetkilidir.<\/p>\n

        Muhtasar ve prim hizmet beyannamesinin verilmesinde bu Kanunun 98 inci maddesinde belirtilen yer ve s\u00fcreler dikkate al\u0131n\u0131r. Maliye Bakanl\u0131\u011f\u0131; b\u00f6lge, il, il\u00e7e, mahal ve sekt\u00f6rlere g\u00f6re yetkili vergi dairesini ve beyannamenin verilme zaman\u0131n\u0131 belirlemeye yetkilidir.<\/p>\n

        Bu Kanunda ve di\u011fer kanunlarda, muhtasar beyanname ile ayl\u0131k prim ve hizmet belgesine yap\u0131lm\u0131\u015f olan at\u0131flar, bu iki belgenin tek bir beyanname olarak birle\u015ftirildi\u011fi durumlarda, muhtasar ve prim hizmet beyannamesine yap\u0131lm\u0131\u015f say\u0131l\u0131r.\u201d<\/p>\n

        MADDE 17-<\/strong> 193 say\u0131l\u0131 Kanunun ge\u00e7ici 67 nci maddesinin (17) numaral\u0131 f\u0131kras\u0131na \u201cbunlar\u0131n vadesi\u201d ibaresinden sonra gelmek \u00fczere \u201c, elde tutulma s\u00fcresi\u201d ibaresi eklenmi\u015ftir.<\/p>\n

        MADDE 18-<\/strong> 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun 28 inci maddesinin ikinci f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

        \u201cGelir Vergisi Kanununun 98\/A maddesi kapsam\u0131nda getirilen zorunluluk \u00fczerine verilen beyannameye istinaden, 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca d\u00fczenlenen tahakkuk fi\u015fi, m\u00fckellefe veya elektronik ortamda beyanname g\u00f6nderme yetkisi verilmi\u015f ger\u00e7ek veya t\u00fczel ki\u015fiye elektronik ortamda iletilir.\u201d<\/p>\n

        MADDE 19- <\/strong>213 say\u0131l\u0131 Kanunun 153 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n;<\/p>\n

          \n
        1. a) Birinci c\u00fcmlesinde yer alan \u201c30 uncu\u201d ibaresi \u201c27 nci\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, c\u00fcmleye \u201cvergi dairesine\u201d ibaresinden sonra gelmek \u00fczere \u201cyaz\u0131l\u0131 veya elektronik ortamda\u201d ibaresi eklenmi\u015ftir.<\/li>\n
        2. b) Sonuna a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/li>\n<\/ol>\n

          \u201cBa\u015fvuru evraklar\u0131n\u0131n elektronik ortamda intikaline ili\u015fkin usul ve esaslar Maliye Bakanl\u0131\u011f\u0131 ile G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca m\u00fc\u015ftereken belirlenir.\u201d<\/p>\n

          MADDE 20-<\/strong> 213 say\u0131l\u0131 Kanunun 153\/A maddesinin onuncu f\u0131kras\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

          MADDE 21-<\/strong> 213 say\u0131l\u0131 Kanunun m\u00fckerrer 355 inci maddesinin;<\/p>\n

            \n
          1. a) Ba\u015fl\u0131\u011f\u0131 \u201cBilgi vermekten \u00e7ekinenler ile 256, 257, m\u00fckerrer 257 nci madde ve Gelir Vergisi Kanununun 98\/A maddesi h\u00fckm\u00fcne uymayanlar i\u00e7in ceza:\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n
          2. b) Birinci f\u0131kras\u0131nda yer alan \u201cm\u00fckerrer 257 nci madde uyar\u0131nca getirilen zorunluluklara\u201d ibaresi \u201cm\u00fckerrer 257 nci maddesi ve Gelir Vergisi Kanununun 98\/A maddesi uyar\u0131nca getirilen zorunluluklara\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n
          3. c) Alt\u0131nc\u0131 f\u0131kras\u0131n\u0131n ba\u015f\u0131na gelmek \u00fczere a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/li>\n<\/ol>\n

            \u201cElektronik ortamda bildirim veya form verilmesi mecburiyetine uyulmamas\u0131 h\u00e2linde kesilmesi gereken \u00f6zel usuls\u00fczl\u00fck cezas\u0131, bildirim veya formlar\u0131n belirlenen s\u00fcrelerin sonundan ba\u015flayarak elektronik ortamda 3 g\u00fcn i\u00e7inde verilmesi halinde 1\/10 oran\u0131nda uygulan\u0131r.\u201d<\/p>\n

            MADDE 22-<\/strong> 213 say\u0131l\u0131 Kanunun m\u00fclga 370 inci maddesi ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki \u015fekilde yeniden d\u00fczenlenmi\u015ftir.<\/p>\n

            \u201c\u0130zaha davet:<\/p>\n

            MADDE 370- Vergi incelemesine ba\u015flan\u0131lmadan veya takdir komisyonuna sevk edilmeden \u00f6nce verginin ziyaa u\u011frad\u0131\u011f\u0131na delalet eden emareler bulundu\u011funa dair yetkili merciler taraf\u0131ndan yap\u0131lm\u0131\u015f \u00f6n tespitler hakk\u0131nda tespit tarihine kadar ihbarda bulunulmam\u0131\u015f olmas\u0131 kayd\u0131yla m\u00fckellefler izaha davet edilebilir. Kendisine izaha davet yaz\u0131s\u0131 tebli\u011f edilen m\u00fckellefler, davet konusu tespitle s\u0131n\u0131rl\u0131 olarak, bu Kanunun 371 inci maddesinde yer alan pi\u015fmanl\u0131k h\u00fck\u00fcmlerinden yararlanamaz.<\/p>\n

            \u0130zaha davet yaz\u0131s\u0131n\u0131n tebli\u011f tarihinden itibaren 15 g\u00fcnl\u00fck s\u00fcre i\u00e7erisinde izahta bulunulmas\u0131 durumunda;<\/p>\n

              \n
            1. M\u00fckelleflerce yap\u0131lan izah sonucu vergi ziya\u0131na sebebiyet verilmedi\u011finin idarece anla\u015f\u0131lmas\u0131 h\u00e2linde m\u00fckellefler s\u00f6z konusu tespitle ilgili olarak vergi incelemesine tabi tutulmaz veya takdir komisyonuna sevk edilmez.<\/li>\n
            2. M\u00fckelleflerce izahta bulunulan tarihten itibaren 15 g\u00fcn i\u00e7erisinde; hi\u00e7 verilmemi\u015f olan vergi beyannamelerinin verilmesi, eksik veya yanl\u0131\u015f yap\u0131lan vergi beyan\u0131n\u0131n tamamlanmas\u0131 veya d\u00fczeltilmesi ve \u00f6deme s\u00fcresi ge\u00e7mi\u015f bulunan vergilerin, \u00f6demenin gecikti\u011fi her ay ve kesri i\u00e7in, 6183 say\u0131l\u0131 Kanunun 51 inci maddesinde belirtilen nispette uygulanacak gecikme zamm\u0131 oran\u0131nda bir zamla ayn\u0131 s\u00fcrede \u00f6denmesi \u015fart\u0131yla vergi ziya\u0131 cezas\u0131, ziyaa u\u011frat\u0131lan vergi \u00fczerinden %20 oran\u0131nda kesilir. Bu durum vergi incelemesi yap\u0131lmas\u0131na ve gerekirse tarhiyat\u0131n ikmaline engel te\u015fkil etmez.<\/li>\n<\/ol>\n

              Birinci f\u0131kra kapsam\u0131nda yap\u0131lm\u0131\u015f \u00f6n tespitlerin, verginin bu Kanunun 359 uncu maddesinde yer alan fiillerle ziyaa u\u011frat\u0131lm\u0131\u015f olabilece\u011fine ili\u015fkin olmas\u0131 h\u00e2linde bu madde h\u00fck\u00fcmleri uygulanmaz. \u015eu kadar ki, sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge kullanma fiilinin i\u015flenmi\u015f olabilece\u011fine dair yap\u0131lan \u00f6n tespitlerde, kullan\u0131lan sahte veya muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge tutar\u0131n\u0131n; her bir belge itibar\u0131yla 50 bin T\u00fcrk liras\u0131n\u0131 ge\u00e7memesi ve m\u00fckellefin ilgili y\u0131ldaki toplam mal ve hizmet al\u0131\u015flar\u0131n\u0131n %5\u2019ini a\u015fmamas\u0131 kayd\u0131yla m\u00fckellefler izaha davet edilebilir. Bu f\u0131krada yer alan tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak bu Kanun uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r.<\/p>\n

              Maliye Bakanl\u0131\u011f\u0131 \u00f6n tespitin niteli\u011fini, izaha davetin \u015feklini ve kapsam\u0131n\u0131, daveti yapacak ve yap\u0131lan izah\u0131 de\u011ferlendirecek mercii, davet yap\u0131lacaklar\u0131, yap\u0131lan izahta kullan\u0131lacak bilgi ve belgeler ile uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.\u201d<\/p>\n

              MADDE 23-<\/strong> 1\/7\/1964 tarihli ve 488 say\u0131l\u0131 Damga Vergisi Kanununun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

              \u201cBir n\u00fcshadan fazla olarak d\u00fczenlenen k\u00e2\u011f\u0131tlardan, maktu vergiye tabi olanlar\u0131n her bir n\u00fcshas\u0131 ayr\u0131 ayr\u0131 ayn\u0131 miktarda; nispi vergiye tabi olanlar\u0131n ise sadece bir n\u00fcshas\u0131 damga vergisine tabidir.\u201d<\/p>\n

              MADDE 24-<\/strong> 488 say\u0131l\u0131 Kanunun 6 nc\u0131 maddesinin;<\/p>\n

                \n
              1. a) \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/li>\n<\/ol>\n

                \u201c\u015eu kadar ki; bir k\u00e2\u011f\u0131t \u00fczerinde birden fazla adi kefalet ve garanti taahh\u00fcd\u00fc bulunmas\u0131 h\u00e2linde, ayr\u0131 ayr\u0131 olmak \u00fczere bunlardan yaln\u0131zca birinden damga vergisi al\u0131n\u0131r.\u201d<\/p>\n

                  \n
                1. b) Sonuna a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/li>\n<\/ol>\n

                  \u201cPey ak\u00e7esi, cayma tazminat\u0131, \u00fccret tevkifi, cezai \u015fart gibi bir s\u00f6zle\u015fmenin m\u00fceyyidesi mahiyetinde olan taahh\u00fctlerden, ba\u015fl\u0131 ba\u015f\u0131na bir s\u00f6zle\u015fmeye konu olmad\u0131k\u00e7a damga vergisi al\u0131nmaz.\u201d<\/p>\n

                  MADDE 25-<\/strong> 488 say\u0131l\u0131 Kanunun 14 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n

                  \u201cBirinci f\u0131kraya g\u00f6re azami tutardan vergi al\u0131nan mukavelenamelerin, di\u011fer h\u00fck\u00fcmlerinde de\u011fi\u015fiklik olmaks\u0131z\u0131n sadece bedelinin artmas\u0131 durumunda, artan bedele ili\u015fkin bu h\u00fck\u00fcm uygulanmaz.\u201d<\/p>\n

                  MADDE 26- <\/strong>488 say\u0131l\u0131 Kanunun m\u00fckerrer 30 uncu maddesinin;<\/p>\n

                    \n
                  1. a) \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cSermaye Piyasas\u0131 Kanununun uygulanmas\u0131yla ilgili olarak Sermaye Piyasas\u0131 Kurulunca\u201d ibaresi \u201cSermaye Piyasas\u0131 Kanunu ve Bankac\u0131l\u0131k Kanununun uygulanmas\u0131yla ilgili olarak Sermaye Piyasas\u0131 Kurulu ile Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumunca\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n
                  2. b) D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cnispi vergileri ise bu f\u0131kra ile art\u0131r\u0131lmadan \u00f6nceki seviyelerine indirmeye\u201d ibaresi \u201cnispi vergileri ise k\u00e2\u011f\u0131t t\u00fcrleri itibar\u0131yla ayr\u0131 ayr\u0131 veya birlikte s\u0131f\u0131ra kadar indirmeye\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                    MADDE 27-<\/strong> 488 say\u0131l\u0131 Kanunun ek 2 nci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                    \u201cEK MADDE 2- 1. \u0130hracat ve ihracata ili\u015fkin oldu\u011funun tevsiki kayd\u0131yla a\u015fa\u011f\u0131da say\u0131lan i\u015flemler nedeniyle d\u00fczenlenen k\u00e2\u011f\u0131tlar (g\u00fcmr\u00fck idarelerine verilen beyannameler d\u00e2hil) damga vergisinden m\u00fcstesnad\u0131r.<\/p>\n

                      \n
                    1. a) \u0130hracat kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lacak \u00f6demeler (ihracat\u0131n finansman\u0131nda kullan\u0131ld\u0131\u011f\u0131n\u0131n tevsiki kayd\u0131yla prefinansman, Destekleme ve Fiyat \u0130stikrar Fonu \u00e7er\u00e7evesinde yap\u0131lan \u00f6demelere ili\u015fkin taahh\u00fctnameler ile temliknameler ve Sosyal G\u00fcvenlik Kurumu prim bor\u00e7lar\u0131 ile genel b\u00fct\u00e7eli idarelere olan bor\u00e7lar\u0131n mahsubu d\u00e2hil).<\/li>\n
                    2. b) \u0130hracattan do\u011fan alaca\u011f\u0131n ihracat\u00e7\u0131 taraf\u0131ndan temliki.<\/li>\n
                    3. c) \u0130hracat ba\u011flant\u0131lar\u0131 i\u00e7in d\u00fczenlenecek anla\u015fmalar.<\/li>\n<\/ol>\n

                      \u00e7) Transit ticarete konu mal\u0131n sat\u0131n al\u0131nmas\u0131 ve sat\u0131lmas\u0131.<\/p>\n

                        \n
                      1. d) Tedarik edildikleri \u015fekliyle ihra\u00e7 edilmek \u00fczere mal al\u0131m\u0131.<\/li>\n
                      2. e) 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 131 inci maddesine istinaden ithalat vergilerinden tam muafiyet suretiyle ge\u00e7ici ithalat rejimine tabi ambalaj malzemesi ithali ile kati ihra\u00e7 edilen mallara ait ambalaj malzemesinin ge\u00e7ici ihrac\u0131 ve ithali.<\/li>\n
                      3. f) Dahilde i\u015fleme izni kapsam\u0131nda iznin ge\u00e7erli oldu\u011fu s\u00fcre i\u00e7erisinde yap\u0131lan ithalat.<\/li>\n
                      4. g) Dahilde \u0130\u015fleme \u0130zin Belgesi kapsam\u0131nda belgenin ge\u00e7erli oldu\u011fu s\u00fcre i\u00e7erisinde yap\u0131lan ithalat veya yurt i\u00e7i al\u0131mlar.<\/li>\n<\/ol>\n

                        \u011f) Ger\u00e7ekle\u015ftirilen mamul \u00fcr\u00fcn ihracat\u0131 kar\u015f\u0131l\u0131\u011f\u0131 olarak bu \u00fcr\u00fcnlerin \u00fcretiminde kullan\u0131lan girdilerin Toprak Mahsulleri Ofisinden veya \u015eeker Kurumunca tespit edilen \u015feker fabrikalar\u0131ndan al\u0131m\u0131.<\/p>\n

                          \n
                        1. Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesine ba\u011flanan a\u015fa\u011f\u0131da say\u0131lan di\u011fer d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlere ili\u015fkin i\u015flemler nedeniyle, belgenin ge\u00e7erlilik s\u00fcresi i\u00e7erisinde belgede yer alan tutarla s\u0131n\u0131rl\u0131 olmak kayd\u0131yla, d\u00fczenlenen k\u00e2\u011f\u0131tlar damga vergisinden m\u00fcstesnad\u0131r.<\/li>\n
                        2. a) Kalk\u0131nma Bakanl\u0131\u011f\u0131nca yay\u0131mlanan cari y\u0131l yat\u0131r\u0131m program\u0131nda yer alan yat\u0131r\u0131mlardan ve Mill\u00ee Savunma Bakanl\u0131\u011f\u0131, Jandarma Genel Komutanl\u0131\u011f\u0131 ve Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131n\u0131n bu programda yer almayan kamu yat\u0131r\u0131mlar\u0131ndan uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lanlar\u0131n ihalesini kazanan veya yabanc\u0131 para ile finanse edilenlerin yap\u0131m\u0131n\u0131 \u00fcstlenen ana y\u00fcklenici firmalar\u0131n (alt y\u00fckleniciler hari\u00e7);<\/li>\n
                        3. i) Tam m\u00fckellef olmas\u0131 h\u00e2linde, uluslararas\u0131 ihalelerde tamam\u0131 \u00fczerinden, yabanc\u0131 para ile finanse edilenlerde ise yabanc\u0131 paraya isabet eden oranda yapacaklar\u0131 teslim, hizmet ve faaliyetler ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, bahse konu i\u015fte kullan\u0131lmak \u00fczere bu i\u015fin yap\u0131m\u0131n\u0131 y\u00fcklenen firmaya \u00fcreterek yapacaklar\u0131 mal ve malzeme ile hizmet sat\u0131\u015f ve teslimleri,<\/li>\n
                        4. ii) Dar m\u00fckellef olmas\u0131 h\u00e2linde, s\u00f6z konusu firman\u0131n bu i\u015fte kullanaca\u011f\u0131 mal ve malzemeyi \u00fcreten tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n (i\u015fi taahh\u00fct eden firmalar d\u00e2hil) yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/li>\n<\/ol>\n

                          iii) Tam ve dar m\u00fckellef firmalar\u0131n ortakl\u0131\u011f\u0131 h\u00e2linde, tam m\u00fckellef firmaya kendi faaliyeti oran\u0131nda, di\u011fer firmaya ise (ii) alt bendi \u00e7er\u00e7evesinde tam m\u00fckellef firmalar\u0131n \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/p>\n

                            \n
                          1. iv) Yukar\u0131da belirtilen (i), (ii) ve (iii) alt bentleri \u00e7er\u00e7evesinde proje sahibi kamu kurumlar\u0131 ile bu projeleri \u00fcstlenen firmalara proje s\u00fcresince yap\u0131lacak teknik m\u00fc\u015favirlik, m\u00fchendislik ve benzeri hizmet sat\u0131\u015flar\u0131.<\/li>\n
                          2. b) i) Savunma Sanayii M\u00fcste\u015farl\u0131\u011f\u0131nca onaylanan savunma, g\u00fcvenlik veya istihbarat alanlar\u0131 ile ili\u015fkili projeleri \u00fcstlenmi\u015f tam m\u00fckellef imalat\u00e7\u0131 firmalar ile savunma, g\u00fcvenlik veya istihbarat alanlar\u0131nda yap\u0131lacak ara\u015ft\u0131rma ve geli\u015ftirme projelerini \u00fcstlenen tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n yapacaklar\u0131 sat\u0131\u015f ve teslimler ile bu sat\u0131\u015f ve teslimler sonras\u0131 do\u011fan bak\u0131m ve onar\u0131m hizmetleri,<\/li>\n
                          3. ii) Savunma Sanayii M\u00fcste\u015farl\u0131\u011f\u0131nca savunma, g\u00fcvenlik veya istihbarat alanlar\u0131 a\u00e7\u0131s\u0131ndan \u00f6nem arz etti\u011fi belirtilen savunma, g\u00fcvenlik ve istihbarata y\u00f6nelik her t\u00fcrl\u00fc platform, sistem, yaz\u0131l\u0131m, ara\u00e7 ve gere\u00e7lerini \u00fcreten tam m\u00fckellef imalat\u00e7\u0131 firmalar ile savunma, g\u00fcvenlik veya istihbarat alanlar\u0131nda yap\u0131lacak ara\u015ft\u0131rma ve geli\u015ftirme projelerini \u00fcstlenen tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n \u00fclkenin savunma, g\u00fcvenlik veya istihbarat\u0131 ile ilgili kamu kurum ve kurulu\u015flar\u0131na yapacaklar\u0131 sat\u0131\u015f ve teslimler ile bu sat\u0131\u015f ve teslimler sonras\u0131 do\u011fan bak\u0131m ve onar\u0131m hizmetleri,<\/li>\n<\/ol>\n

                            iii) Bu bendin (i) ve (ii) alt bentlerinde belirtilen firmalara, tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/p>\n

                              \n
                            1. iv) Bu bendin (i) ve (ii) alt bentlerinde belirtilen i\u015fleri y\u00fcklenen firman\u0131n dar m\u00fckellef firma olmas\u0131 h\u00e2linde, tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n bu firmaya \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/li>\n
                            2. c) Tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, Ekonomi Bakanl\u0131\u011f\u0131nca belirlenen yat\u0131r\u0131m mallar\u0131 listesinde belirtilen mallar\u0131 \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/li>\n<\/ol>\n

                              \u00e7) Tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda monte edilmemi\u015f haldeki aksam ve par\u00e7alar\u0131 ithal edebilecek firmalara, ithal edebilecekleri bu aksam ve par\u00e7alar\u0131 \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/p>\n

                                \n
                              1. d) Yap-\u0130\u015flet Modeli \u00e7er\u00e7evesinde yap\u0131lacak yat\u0131r\u0131m projelerini \u00fcstlenen tam m\u00fckellef firmalar\u0131n yapacaklar\u0131 hizmet ve faaliyetleri.<\/li>\n
                              2. e) Kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lm\u0131\u015f yurt i\u00e7i veya yurt d\u0131\u015f\u0131 m\u00fcnhas\u0131ran y\u00fck ta\u015f\u0131ma i\u015flerini y\u00fcklenen tam m\u00fckellef firmalar\u0131n bu faaliyetleri.<\/li>\n
                              3. f) Uluslararas\u0131 y\u00fck ta\u015f\u0131mac\u0131l\u0131\u011f\u0131ndan d\u00f6viz olarak kazan\u0131lan navlun bedellerinin yurda getirilmesi kayd\u0131yla kara, deniz veya hava ula\u015ft\u0131rma hizmet ve faaliyetleri.<\/li>\n
                              4. g) Yurt d\u0131\u015f\u0131na y\u00f6nelik olarak ger\u00e7ekle\u015ftirilecek m\u00fcteahhitlik, m\u00fc\u015favirlik, yaz\u0131l\u0131m ve m\u00fchendislik hizmetleri.<\/li>\n<\/ol>\n

                                \u011f) Yabanc\u0131 uyruklulara (diplomatik temsilcilikler ve mensuplar\u0131 d\u00e2hil), turistlere veya yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan T\u00fcrk vatanda\u015flar\u0131na \u00fclkemizde bulunduklar\u0131 s\u00fcrede, d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 verilecek sa\u011fl\u0131k hizmetleri.<\/p>\n

                                  \n
                                1. h) Turizm m\u00fcesseseleri ile seyahat acentelerinin yurt i\u00e7indeki ve yurt d\u0131\u015f\u0131ndaki turizm faaliyetleri s\u0131ras\u0131nda yapt\u0131klar\u0131 d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 hizmet sat\u0131\u015flar\u0131.<\/li>\n<\/ol>\n

                                  \u0131) Bedelleri d\u00f6viz olarak al\u0131nmak kayd\u0131yla yurt d\u0131\u015f\u0131nda yerle\u015fik firmalar ad\u0131na ger\u00e7ekle\u015ftirilen bak\u0131m ve onar\u0131m hizmetiyle, d\u0131\u015f sefere \u00e7\u0131kan T\u00fcrk ve yabanc\u0131 bayrakl\u0131 gemi, u\u00e7ak veya t\u0131rlar\u0131n bak\u0131m\u0131 ve onar\u0131m\u0131, yenileme ve d\u00f6n\u00fc\u015f\u00fcm ile bak\u0131m, onar\u0131m, yenileme ve d\u00f6n\u00fc\u015f\u00fcm kapsam\u0131nda ger\u00e7ekle\u015ftirilen mal (yak\u0131t ve madeni ya\u011flar hari\u00e7) ve hizmet sat\u0131\u015flar\u0131.<\/p>\n

                                    \n
                                  1. i) Tam m\u00fckellef firmalarca, ihra\u00e7 \u00fcr\u00fcnlerimizin pazarlanmas\u0131 amac\u0131yla yurt d\u0131\u015f\u0131nda ma\u011faza a\u00e7\u0131lmas\u0131 veya i\u015fletilmesi.<\/li>\n
                                  2. j) Kamu kurum ve kurulu\u015flar\u0131nca uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lan maden havzalar\u0131ndan r\u00f6d\u00f6vans kar\u015f\u0131l\u0131\u011f\u0131nda maden \u00e7\u0131kar\u0131m\u0131 ve i\u015fletmesiyle ilgili \u00fcretim faaliyetleri.<\/li>\n
                                  3. k) Yurt i\u00e7inde yerle\u015fik haber ajanslar\u0131nca, yurt d\u0131\u015f\u0131ndaki yay\u0131n organlar\u0131na g\u00f6r\u00fcnt\u00fcl\u00fc veya g\u00f6r\u00fcnt\u00fcs\u00fcz haber sat\u0131\u015flar\u0131.<\/li>\n
                                  4. l) Kamu kurum ve kurulu\u015flar\u0131nca uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lan ve Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen yat\u0131r\u0131m mallar\u0131, s\u0131nai mamuller ve yaz\u0131l\u0131m hizmetlerine y\u00f6nelik ihaleleri kazanan tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/li>\n
                                  5. m) \u0130kili veya \u00e7ok tarafl\u0131 uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine g\u00f6re yurt i\u00e7inde bulunan yabanc\u0131 kurulu\u015flar\u0131n yurt d\u0131\u015f\u0131ndan getirme imkan\u0131na sahip bulunduklar\u0131 s\u0131nai mamulleri teslim eden tam m\u00fckellef imalat\u00e7\u0131 firmalar ile uluslararas\u0131 kurulu\u015flar, yabanc\u0131 \u00fclke temsilcilikleri ve kurulu\u015flar\u0131na ait tesislerin yap\u0131m\u0131n\u0131 ve onar\u0131m\u0131n\u0131 \u00fcstlenen tam m\u00fckellef m\u00fcteahhit firmalar\u0131n faaliyet ve teslimleri.<\/li>\n
                                  6. n) \u0130kili veya \u00e7ok tarafl\u0131 uluslararas\u0131 anla\u015fmalar kapsam\u0131nda T\u00fcrkiye\u2019de ger\u00e7ekle\u015ftirilen projeleri \u00fcstlenen kurum, kurulu\u015f veya \u015firketler (bunlar taraf\u0131ndan yurt i\u00e7inde projenin y\u00fcr\u00fct\u00fclmesi amac\u0131yla kurulan veya ortakl\u0131k ger\u00e7ekle\u015ftirilen \u015firketler d\u00e2hil) taraf\u0131ndan proje kapsam\u0131nda verilen yap\u0131m ve teslim i\u015flerini y\u00fcklenen firmalar\u0131n (alt y\u00fckleniciler hari\u00e7);<\/li>\n
                                  7. i) Tam m\u00fckellef olmas\u0131 halinde, bunlar\u0131n yapacaklar\u0131 teslim ve hizmetleri ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n bu firmalara \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/li>\n
                                  8. ii) Tam ve dar m\u00fckellef firmalar\u0131n ortakl\u0131\u011f\u0131 \u015feklinde olmas\u0131 h\u00e2linde, tam m\u00fckellef firman\u0131n ortakl\u0131\u011f\u0131 oran\u0131nda ger\u00e7ekle\u015ftirece\u011fi teslim ve hizmetleri ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n bu firmalara \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/li>\n
                                  9. o) Kamu \u00f6zel i\u015f birli\u011fi kapsam\u0131nda tesis yap\u0131m\u0131 ve yenilenmesi i\u015flerini \u00fcstlenen tam m\u00fckellef firmalar\u0131n yapacaklar\u0131 hizmet ve faaliyetleri.<\/li>\n
                                  10. Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesi almak amac\u0131yla proje formu ekinde verilecek taahh\u00fctnameler ile bu maddenin (2) numaral\u0131 f\u0131kras\u0131n\u0131n (a), (b), (d), (e), (g), (j), (l) ve (o) bentlerinde say\u0131lan i\u015flem ve faaliyetlere ili\u015fkin s\u00f6zle\u015fme safhas\u0131ndan \u00f6nceki teminatlar ve ihale kararlar\u0131na belge aranmaks\u0131z\u0131n resen damga vergisi istisnas\u0131 uygulan\u0131r.<\/li>\n<\/ol>\n

                                    Belge sahibi firmalar\u0131n belge konusu i\u015fe ili\u015fkin mal, malzeme veya hizmet temin etti\u011fi ki\u015fi ve kurumlarla yapaca\u011f\u0131 i\u015flemler nedeniyle d\u00fczenlenen k\u00e2\u011f\u0131tlara damga vergisi istisnas\u0131 uygulanmas\u0131 i\u00e7in, her iki i\u015flem taraf\u0131n\u0131n da o i\u015fle ilgili olarak d\u00fczenlenmi\u015f belgeye sahip olmas\u0131 \u015fartt\u0131r.<\/p>\n

                                      \n
                                    1. Bu maddenin uygulamas\u0131nda;<\/li>\n<\/ol>\n

                                      Uluslararas\u0131 ihale: Kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan yerli ve yabanc\u0131 firmalar\u0131n ayr\u0131 ayr\u0131 veya birlikte i\u015ftirakine a\u00e7\u0131k olarak \u00e7\u0131k\u0131lan ve yabanc\u0131 firmalarca da teklif verilen ihaleyi,<\/p>\n

                                      Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesi: D\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetleri te\u015fvik etmek amac\u0131yla damga vergisi istisnas\u0131 uygulanabilmesi i\u00e7in al\u0131nmas\u0131 ve ibraz edilmesi gereken, vergiye tabi k\u00e2\u011f\u0131d\u0131n d\u00fczenlendi\u011fi tarihte ge\u00e7erli Ekonomi Bakanl\u0131\u011f\u0131nca d\u00fczenlenen belgeyi,<\/p>\n

                                      ifade eder.<\/p>\n

                                      Bu maddede ge\u00e7en tam ve dar m\u00fckellefiyetin kapsam\u0131 Gelir Vergisi Kanununa ve Kurumlar Vergisi Kanununa g\u00f6re tayin ve tespit edilir.<\/p>\n

                                        \n
                                      1. Bu maddede say\u0131lan i\u015flem veya faaliyetlerin k\u0131smen veya tamamen ger\u00e7ekle\u015ftirilmemesi h\u00e2linde, ger\u00e7ekle\u015fmeyen k\u0131sma ait al\u0131nmayan damga vergisi, m\u00fckelleflerden, 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ceza ve gecikme faizi ile birlikte geri al\u0131n\u0131r.<\/li>\n<\/ol>\n

                                        Bu madde kapsam\u0131nda, damga vergisi istisnas\u0131 uygulamak suretiyle i\u015flem yapan kurulu\u015flar, istisnaya konu i\u015flemin mahiyeti ile al\u0131nmayan vergi tutar\u0131n\u0131, i\u015flemin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden otuz g\u00fcn i\u00e7inde ilgililerin gelir veya kurumlar vergisi bak\u0131m\u0131ndan ba\u011fl\u0131 bulundu\u011fu vergi dairesine bildirmeye mecburdurlar.<\/p>\n

                                        Bu maddede say\u0131lan i\u015flem veya faaliyetlerin ger\u00e7ekle\u015fmedi\u011finin tespit edildi\u011fi tarihi takip eden otuz g\u00fcn i\u00e7inde, bu durumu vergi dairesine bildirmeyen kurulu\u015flar damga vergisi, ceza ve gecikme faizinin \u00f6denmesinden ilgililerle birlikte m\u00fcteselsilen sorumludurlar.<\/p>\n

                                          \n
                                        1. Bu maddenin uygulanmas\u0131 bak\u0131m\u0131ndan; birinci ve ikinci f\u0131kralarda yer alan d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlere ilave olarak d\u00f6viz kazand\u0131r\u0131c\u0131 di\u011fer faaliyetleri, belge kapsam\u0131nda istisna uygulanacak i\u015flem ve faaliyetlerin a\u015famalar\u0131 ile di\u011fer usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 ile Ekonomi Bakanl\u0131\u011f\u0131 birlikte yetkilidir.\u201d<\/li>\n<\/ol>\n

                                          MADDE 28-<\/strong> 488 say\u0131l\u0131 Kanuna ekli (1) Say\u0131l\u0131 Tablonun;<\/p>\n

                                            \n
                                          1. a) \u201cI. Akitlerle ilgili k\u00e2\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn \u201cA. Belli paray\u0131 ihtiva eden k\u00e2\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 f\u0131kras\u0131na a\u015fa\u011f\u0131daki bentler eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                            \u201c7. Hazinenin \u00f6zel m\u00fclkiyetinde veya Devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda bulunan ta\u015f\u0131nmazlara ili\u015fkin \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00f6zle\u015fmeleri (yat\u0131r\u0131m taahh\u00fcd\u00fc bulunanlar d\u00e2hil \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00fcresine g\u00f6re bulunacak bedel \u00fczerinden)\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)<\/p>\n

                                              \n
                                            1. Resm\u00ee \u015fekilde d\u00fczenlenen gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)<\/li>\n
                                            2. Resm\u00ee dairelerin mal ve hizmet al\u0131mlar\u0131na ili\u015fkin yapt\u0131klar\u0131 ihalelerde, ihaleyi yapan idare ile d\u00fczenlenen s\u00f6zle\u015fmeler\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)<\/li>\n
                                            3. 7\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda d\u00fczenlenen:<\/li>\n
                                            4. a) Taksitle sat\u0131\u015f s\u00f6zle\u015fmeleri \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0(Binde 9,48)<\/li>\n
                                            5. b) \u00d6n \u00f6demeli konut sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0(Binde 9,48)<\/li>\n
                                            6. c) Devre tatil ve uzun s\u00fcreli tatil hizmeti s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)<\/li>\n<\/ol>\n

                                              \u00e7) Paket tur s\u00f6zle\u015fmeleri\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)<\/p>\n

                                                \n
                                              1. d) Abonelik s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0(Binde 9,48)<\/li>\n
                                              2. e) Mesafeli sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)<\/li>\n
                                              3. 7\/6\/2012 tarihli ve 6326 say\u0131l\u0131 Turist Rehberli\u011fi Meslek Kanunu kapsam\u0131nda d\u00fczenlenen turist rehberli\u011fine ili\u015fkin s\u00f6zle\u015fmeler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)<\/li>\n
                                              4. 14\/3\/2013 tarihli ve 6446 say\u0131l\u0131 Elektrik Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen:<\/li>\n
                                              5. a) Toptan elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0(Binde 9,48)<\/li>\n
                                              6. b) Perakende elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)<\/li>\n
                                              7. 18\/4\/2001 tarihli ve 4646 say\u0131l\u0131 Do\u011fal Gaz Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen:<\/li>\n
                                              8. a) Toptan do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)<\/li>\n
                                              9. b) T\u00fcketicilere do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)\u201d<\/li>\n
                                              10. b) \u201cII. Kararlar ve mazbatalar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (2) numaral\u0131 f\u0131kras\u0131na a\u015fa\u011f\u0131daki parantez i\u00e7i h\u00fck\u00fcm eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                                \u201c(4\/1\/2002 tarihli ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu kapsam\u0131ndaki kurum ve kurulu\u015flara \u015fik\u00e2yet veya Kamu \u0130hale Kurumuna itirazen \u015fik\u00e2yet ya da yarg\u0131 karar\u0131 \u00fczerine ihalenin iptal edilmesi h\u00e2linde, bu ihale karar\u0131n\u0131n h\u00fckm\u00fcnden yararlan\u0131lmayan k\u0131sm\u0131na isabet eden damga vergisi ret ve iade olunur. S\u00f6zle\u015fmenin d\u00fczenlenmi\u015f olmas\u0131 durumunda s\u00f6zle\u015fmeye ili\u015fkin damga vergisi ret ve iade edilmez.)\u201d<\/p>\n

                                                  \n
                                                1. c) \u201cIV. Makbuzlar ve di\u011fer k\u00e2\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn;<\/li>\n<\/ol>\n

                                                  1) \u201c2. Beyannameler\u201d ba\u015fl\u0131kl\u0131 f\u0131kras\u0131n\u0131n (b) bendine \u201cVergi beyannameleri:\u201d ibaresinden sonra gelmek \u00fczere \u201c((f) bendi d\u00e2hil olmak \u00fczere, beyanname verme s\u00fcresi i\u00e7erisinde d\u00fczeltme amac\u0131yla verilen beyannameler hari\u00e7)\u201d parantez i\u00e7i h\u00fckm\u00fc eklenmi\u015ftir.<\/p>\n

                                                  2) \u201c2. Beyannameler\u201d ba\u015fl\u0131kl\u0131 f\u0131kras\u0131n\u0131n (f) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                  \u201cf) 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca verilmesi gereken ayl\u0131k prim ve hizmet belgesi ile muhtasar beyannamenin birle\u015ftirilerek verilmesiyle olu\u015fturulan beyannameler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0(37,40 TL.)\u201d<\/p>\n

                                                  MADDE 29-<\/strong> 488 say\u0131l\u0131 Kanuna ekli (2) Say\u0131l\u0131 Tablonun;<\/p>\n

                                                    \n
                                                  1. a) \u201cII- \u00d6\u011frenciler ve askerlerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (2) numaral\u0131 f\u0131kras\u0131na \u201cbeyannameler\u201d ibaresinden sonra gelmek \u00fczere \u201cile okul idareleriyle \u00f6\u011frenciler veya velileri aras\u0131nda d\u00fczenlenen k\u00e2\u011f\u0131tlar\u201d ibaresi eklenmi\u015ftir.<\/li>\n
                                                  2. b) \u201cII- \u00d6\u011frenciler ve askerlerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcne a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                                    \u201c6. Resm\u00ee dairelerce yurt d\u0131\u015f\u0131na g\u00f6nderilen ki\u015filer ad\u0131na yurt d\u0131\u015f\u0131nda bulunan e\u011fitim-\u00f6\u011fretim ve sa\u011fl\u0131k kurumlar\u0131na yap\u0131lan \u00f6demelere ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlar.\u201d<\/p>\n

                                                      \n
                                                    1. c) \u201cIV- Ticari ve medeni i\u015flerle ilgili ka\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn;<\/li>\n<\/ol>\n

                                                      1) (5) numaral\u0131 f\u0131kras\u0131nda yer alan \u201cSigorta mukavelenameleri, sigorta \u00fccretine ait makbuzlar\u201d ibaresi \u201cSigorta, reas\u00fcrans ve koas\u00fcrans s\u00f6zle\u015fmeleri, bireysel emeklilik, gruba ba\u011fl\u0131 bireysel emeklilik, i\u015fveren grup emeklilik s\u00f6zle\u015fmeleri, di\u011fer ka\u011f\u0131tlarda yer alan sigorta yapt\u0131rma taahh\u00fctleri ile sigorta primleri ve bireysel emeklilik katk\u0131 paylar\u0131n\u0131n \u00f6denmesine ili\u015fkin k\u00e2\u011f\u0131tlar\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                      2) (16) numaral\u0131 f\u0131kras\u0131na \u201ckurulu\u015flar\u0131na,\u201d ibaresinden sonra gelmek \u00fczere \u201cpay devirlerine,\u201d ibaresi eklenmi\u015ftir.<\/p>\n

                                                      3) (19) numaral\u0131 f\u0131kras\u0131nda yer alan \u201cBankalar aras\u0131nda, bankan\u0131n taraf oldu\u011fu veya bankalar arac\u0131l\u0131\u011f\u0131yla\u201d ibaresi \u201cBankalar veya arac\u0131 kurumlar\u0131n taraf oldu\u011fu ya da bunlar arac\u0131l\u0131\u011f\u0131yla\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                      4) (21) numaral\u0131 f\u0131kras\u0131nda yer alan \u201cGayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n\u201d ibaresi \u201cGayrimenkul yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n ve gayrimenkul yat\u0131r\u0131m fonlar\u0131n\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                      5) (23) numaral\u0131 f\u0131kras\u0131nda yer alan \u201cve geri \u00f6denmelerine\u201d ibaresi \u201c, geri \u00f6denmelerine, devrine ve krediden do\u011fan alacaklar\u0131n temlikine\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                      6) (30) numaral\u0131 f\u0131kras\u0131nda yer alan \u201cteminatlar\u0131na\u201d ibaresi \u201cdevrine, teminatlar\u0131na\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                      7) (31) numaral\u0131 f\u0131kras\u0131nda yer alan \u201ckira mukavelenameleri.\u201d ibaresi \u201ckira mukavelenameleri ile bu mukavelenameler \u00fczerine konulacak kefalet \u015ferhleri ve teminatlar.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                      8) (32) numaral\u0131 f\u0131kras\u0131nda yer alan \u201ckira mukavelenameleri.\u201d ibaresi \u201ckira mukavelenameleri ile bu mukavelenameler \u00fczerine konulacak kefalet \u015ferhleri ve teminatlar.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                      9) (41) numaral\u0131 f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                      \u201c41. Kira sertifikas\u0131 ihrac\u0131na dayanak te\u015fkil eden her t\u00fcrl\u00fc varl\u0131k ve haklar\u0131n devri, al\u0131m\u0131, sat\u0131m\u0131, kiralanmas\u0131, vekaleten y\u00f6netimi, kira sertifikas\u0131 ihrac\u0131 amac\u0131yla bir ortak giri\u015fime ortak olunmas\u0131, i\u015f sahibi s\u0131fat\u0131yla bir eser veya i\u015fin yapt\u0131r\u0131lmas\u0131 ve bu i\u015f veya eserin kiralanmas\u0131 veya sat\u0131lmas\u0131 nedeniyle d\u00fczenlenen k\u00e2\u011f\u0131tlar ile kira sertifikalar\u0131 ve kira sertifikas\u0131 \u00f6demelerine ili\u015fkin her t\u00fcrl\u00fc garanti ve teminatlar i\u00e7in d\u00fczenlenen k\u00e2\u011f\u0131tlar.\u201d<\/p>\n

                                                      10) (42) numaral\u0131 f\u0131kras\u0131ndan sonra gelmek \u00fczere b\u00f6l\u00fcme a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015ftir.<\/p>\n

                                                      \u201c43. Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda yer alan yat\u0131r\u0131m mallar\u0131na ili\u015fkin olarak yat\u0131r\u0131m te\u015fvik belgesi sahibi yat\u0131r\u0131mc\u0131larla bu mallar\u0131n \u00fcreticileri ve tedarik\u00e7ileri aras\u0131nda d\u00fczenlenen k\u00e2\u011f\u0131tlar, m\u00fcnhas\u0131ran yat\u0131r\u0131m d\u00f6neminde belge kapsam\u0131ndaki yat\u0131r\u0131ma y\u00f6nelik gayri maddi haklar\u0131n kiralanmas\u0131 ve sat\u0131n al\u0131nmas\u0131na ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlar, belge kapsam\u0131nda sabit k\u0131ymet yat\u0131r\u0131mlar\u0131n\u0131n imal ve in\u015fas\u0131na y\u00f6nelik d\u00fczenlenen s\u00f6zle\u015fmeler, taahh\u00fctnameler, teminatlar ve bu mahiyetteki k\u00e2\u011f\u0131tlar ile s\u00f6z konusu yat\u0131r\u0131mlara y\u00f6nelik dan\u0131\u015fmanl\u0131k ve teknik m\u00fc\u015favirlik hizmetlerine ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlar.<\/p>\n

                                                        \n
                                                      1. Yat\u0131r\u0131mlarda Devlet yard\u0131mlar\u0131 hakk\u0131nda kararlarla belirlenen y\u00fcksek ve orta-y\u00fcksek teknolojili sanayi s\u0131n\u0131f\u0131nda yer alan \u00fcr\u00fcnlerin imalat\u0131na ili\u015fkin olarak imalat\u00e7\u0131lar ile tedarik\u00e7ileri aras\u0131nda mal ve hizmet al\u0131m\u0131 nedeniyle d\u00fczenlenen k\u00e2\u011f\u0131tlar.<\/li>\n
                                                      2. 6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu ve ayn\u0131 Kanunun ilgili mevzuat\u0131 uyar\u0131nca d\u00fczenlenen taahh\u00fctnameler.<\/li>\n
                                                      3. 20\/6\/2013 tarihli ve 6493 say\u0131l\u0131 \u00d6deme ve Menkul K\u0131ymet Mutabakat Sistemleri, \u00d6deme Hizmetleri ve Elektronik Para Kurulu\u015flar\u0131 Hakk\u0131nda Kanun kapsam\u0131nda \u00f6deme hizmeti sa\u011flay\u0131c\u0131s\u0131 ile \u00f6deme hizmeti kullan\u0131c\u0131s\u0131 aras\u0131nda d\u00fczenlenen tek seferlik \u00f6deme s\u00f6zle\u015fmeleri.<\/li>\n
                                                      4. Binalarda \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik olarak d\u00fczenlenen k\u00e2\u011f\u0131tlar ile 17\/4\/1957 tarihli ve 6948 say\u0131l\u0131 Sanayi Sicili Kanununa g\u00f6re sanayi sicil belgesini haiz sanayi i\u015fletmelerince m\u00fcnhas\u0131ran imalat sanayinde kullan\u0131lmak \u00fczere yeni makine ve te\u00e7hizat al\u0131m\u0131na y\u00f6nelik d\u00fczenlenen k\u00e2\u011f\u0131tlar.<\/li>\n
                                                      5. \u00dcr\u00fcnlerin yurt d\u0131\u015f\u0131nda tan\u0131t\u0131m ve pazarlamas\u0131n\u0131 sa\u011flamak amac\u0131yla, miktar\u0131 ticari team\u00fcllere uygun \u00f6rnek \u00fcr\u00fcnler, tan\u0131t\u0131m malzemeleri veya promosyon ama\u00e7l\u0131 \u00fcr\u00fcnlerin bedelsiz ihracat\u0131na ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlar ile yurt d\u0131\u015f\u0131ndaki fuarlara kat\u0131l\u0131m amac\u0131yla d\u00fczenlenen k\u00e2\u011f\u0131tlar.<\/li>\n
                                                      6. Her t\u00fcrl\u00fc gemi, yat ve di\u011fer su ara\u00e7lar\u0131n\u0131n in\u015fas\u0131, yenileme ve d\u00f6n\u00fc\u015f\u00fcm\u00fc ile bak\u0131m ve onar\u0131m\u0131na ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlar.<\/li>\n
                                                      7. Giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131 ve giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131n\u0131n m\u00fcnhas\u0131ran giri\u015fim sermayesi yat\u0131r\u0131mlar\u0131 ile ilgili d\u00fczenlenen s\u00f6zle\u015fmeler ile bu s\u00f6zle\u015fmelere ili\u015fkin d\u00fczenlenen di\u011fer k\u00e2\u011f\u0131tlar.<\/li>\n
                                                      8. Sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n kredili al\u0131m\u0131, a\u00e7\u0131\u011fa sat\u0131\u015f\u0131 ve \u00f6d\u00fcn\u00e7 alma ve verme i\u015flemleri ile ilgili olarak arac\u0131 kurum ile yat\u0131r\u0131mc\u0131 aras\u0131nda d\u00fczenlenen s\u00f6zle\u015fmeler.<\/li>\n
                                                      9. \u0130leri teknolojiye sahip ve teknoloji transferi sa\u011flayacak yurt d\u0131\u015f\u0131nda yerle\u015fik \u015firketlerin sat\u0131n al\u0131nmas\u0131 ile bu al\u0131mlara y\u00f6nelik mali ve hukuki dan\u0131\u015fmanl\u0131k hizmeti al\u0131m\u0131na ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlar.\u201d<\/li>\n<\/ol>\n

                                                        MADDE 30-<\/strong> 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununun 38 inci maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n

                                                        \u201cBirden fazla n\u00fcsha olarak d\u00fczenlenen muayyen bir bedeli ihtiva eden k\u00e2\u011f\u0131tlarla ilgili nispi harca tabi i\u015flemlerden sadece bir n\u00fcsha i\u00e7in har\u00e7 tahsil olunur.\u201d<\/p>\n

                                                        MADDE 31-<\/strong> 492 say\u0131l\u0131 Kanunun 47 nci maddesinin ba\u015fl\u0131\u011f\u0131 \u201c\u00c7e\u015fitli i\u015flemlerde har\u00e7:\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

                                                        \u201cNoterde i\u015fleme konu edilmi\u015f belli tutar\u0131 ihtiva eden her nevi senet, mukavelename ve k\u00e2\u011f\u0131tlar\u0131n de\u011fi\u015ftirilmesi h\u00e2linde, de\u011fi\u015fikli\u011fe ili\u015fkin senet, mukavelename ve k\u00e2\u011f\u0131tlar artan miktar \u00fczerinden ayn\u0131 nispette harca tabidir.\u201d<\/p>\n

                                                        MADDE 32-<\/strong> 492 say\u0131l\u0131 Kanunun 59 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (p) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                        \u201cp) 21\/11\/2012 tarihli ve 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring ve Finansman \u015eirketleri Kanunu kapsam\u0131nda yap\u0131lan finansal kiralama i\u015flemlerinde, kiralanan ta\u015f\u0131nmaz\u0131n finansal kiralama s\u00f6zle\u015fmesinin s\u00fcresi sonunda kirac\u0131ya devri.\u201d<\/p>\n

                                                        MADDE 33-<\/strong> 492 say\u0131l\u0131 Kanunun 123 \u00fcnc\u00fc maddesinin;<\/p>\n

                                                          \n
                                                        1. a) \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na \u201c\u015firketlerin kurulu\u015f,\u201d ibaresinden sonra gelmek \u00fczere \u201cpay devri,\u201d ibaresi, \u201cbankalar,\u201d ibaresinden sonra gelmek \u00fczere \u201cfinansman \u015firketleri,\u201d ibaresi eklenmi\u015f ve f\u0131krada yer alan \u201cEsnaf ve Sanatkarlar Kredi ve Kefalet Kooperatifleri\u201d ibaresinden sonra gelen parantez i\u00e7i h\u00fck\u00fcm \u201c(Bu kooperatifler taraf\u0131ndan bankalardan kulland\u0131r\u0131lacak krediler i\u00e7in verilecek kefaletler ile Kredi Garanti Fonu \u0130\u015fletme ve Ara\u015ft\u0131rma Anonim \u015eirketi taraf\u0131ndan verilecek kefaletler d\u00e2hil)\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n
                                                        2. b) D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                          \u201cKira sertifikas\u0131 ihrac\u0131na dayanak te\u015fkil eden her t\u00fcrl\u00fc varl\u0131k ve haklar\u0131n; devri, al\u0131m\u0131, sat\u0131m\u0131, kiralanmas\u0131, vekaleten y\u00f6netimi, kira sertifikas\u0131 ihrac\u0131 amac\u0131yla bir ortak giri\u015fime ortak olunmas\u0131, i\u015f sahibi s\u0131fat\u0131yla bir eser veya i\u015fin yapt\u0131r\u0131lmas\u0131 ve bu i\u015f veya eserin kiralanmas\u0131 veya sat\u0131lmas\u0131 ile bu i\u015flemlere ba\u011fl\u0131 olarak yap\u0131lan her t\u00fcrl\u00fc teminat, ipotek ve benzeri i\u015flemler, bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.\u201d<\/p>\n

                                                            \n
                                                          1. c) D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131ndan sonra gelmek \u00fczere maddeye a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                                            \u201cYat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda yer alan yat\u0131r\u0131m mallar\u0131na ili\u015fkin olarak Yat\u0131r\u0131m Te\u015fvik Belgesi sahibi yat\u0131r\u0131mc\u0131larla bu mallar\u0131n \u00fcreticileri ve tedarik\u00e7ileri aras\u0131nda d\u00fczenlenen k\u00e2\u011f\u0131tlar, m\u00fcnhas\u0131ran yat\u0131r\u0131m d\u00f6neminde belge kapsam\u0131ndaki yat\u0131r\u0131ma y\u00f6nelik gayri maddi haklar\u0131n kiralanmas\u0131 ve sat\u0131n al\u0131nmas\u0131na ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlar, belge kapsam\u0131nda sabit k\u0131ymet yat\u0131r\u0131mlar\u0131n\u0131n imal ve in\u015fas\u0131na y\u00f6nelik d\u00fczenlenen s\u00f6zle\u015fmeler, taahh\u00fctnameler, teminatlar ve bu mahiyetteki k\u00e2\u011f\u0131tlar ile s\u00f6z konusu yat\u0131r\u0131mlara y\u00f6nelik dan\u0131\u015fmanl\u0131k ve teknik m\u00fc\u015favirlik hizmetlerine ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/p>\n

                                                            \u0130leri teknolojiye sahip ve teknoloji transferi sa\u011flayacak yurt d\u0131\u015f\u0131nda yerle\u015fik \u015firketlerin sat\u0131n al\u0131nmas\u0131 ile bu al\u0131mlara y\u00f6nelik mali ve hukuki dan\u0131\u015fmanl\u0131k hizmeti al\u0131m\u0131na ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/p>\n

                                                            Yat\u0131r\u0131mlarda Devlet yard\u0131mlar\u0131 hakk\u0131nda kararlarla belirlenen y\u00fcksek ve orta-y\u00fcksek teknolojili sanayi s\u0131n\u0131f\u0131nda yer alan \u00fcr\u00fcnlerin imalat\u0131na ili\u015fkin olarak imalat\u00e7\u0131lar ile tedarik\u00e7ileri aras\u0131nda mal ve hizmet al\u0131m\u0131 nedeniyle d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/p>\n

                                                            Binalarda \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik olarak yap\u0131lan i\u015flemler ile 17\/4\/1957 tarihli ve 6948 say\u0131l\u0131 Sanayi Sicili Kanununa g\u00f6re sanayi sicil belgesini haiz sanayi i\u015fletmelerince m\u00fcnhas\u0131ran imalat sanayinde kullan\u0131lmak \u00fczere yeni makine ve te\u00e7hizat al\u0131m\u0131na y\u00f6nelik olarak yap\u0131lan i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/p>\n

                                                            \u00dcr\u00fcnlerin yurt d\u0131\u015f\u0131nda tan\u0131t\u0131m ve pazarlamas\u0131n\u0131 sa\u011flamak amac\u0131yla, miktar\u0131 ticari team\u00fcllere uygun \u00f6rnek \u00fcr\u00fcnler, tan\u0131t\u0131m malzemeleri veya promosyon ama\u00e7l\u0131 \u00fcr\u00fcnlerin bedelsiz ihracat\u0131na ili\u015fkin yap\u0131lan i\u015flemler ile yurt d\u0131\u015f\u0131ndaki fuarlara kat\u0131l\u0131m amac\u0131yla yap\u0131lan i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/p>\n

                                                            Her t\u00fcrl\u00fc gemi, yat ve di\u011fer su ara\u00e7lar\u0131n\u0131n in\u015fas\u0131, yenileme ve d\u00f6n\u00fc\u015f\u00fcm\u00fc ile bak\u0131m ve onar\u0131m\u0131na y\u00f6nelik olarak d\u00fczenlenen k\u00e2\u011f\u0131tlarla ilgili i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.<\/p>\n

                                                            \u00d6\u011frencilerin burs veya \u00f6\u011frenim kredisi almak ve okula veya \u00f6\u011frenci yurduna girebilmek i\u00e7in d\u00fczenledikleri s\u00f6zle\u015fme, taahh\u00fctname, kefaletname ve benzeri k\u00e2\u011f\u0131tlara ili\u015fkin i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r.\u201d<\/p>\n

                                                            MADDE 34-<\/strong> 492 say\u0131l\u0131 Kanunun 132 nci maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

                                                            \u201cBu Kanuna ba\u011fl\u0131 (1) say\u0131l\u0131 tarifenin \u201cC) Ticaret sicili har\u00e7lar\u0131:\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde yaz\u0131l\u0131 ticaret sicili i\u015flemlerine ili\u015fkin har\u00e7lar, ticaret ve sanayi odalar\u0131 veya ticaret odalar\u0131 veyahut ilgili odalar taraf\u0131ndan makbuz kar\u015f\u0131l\u0131\u011f\u0131 pe\u015fin olarak tahsil edilir. Bu suretle tahsil olunan bir aya ait har\u00e7lar \u015fekil, i\u00e7erik ve muhteviyat\u0131 Maliye Bakanl\u0131\u011f\u0131nca belirlenen bir bildirim ile ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc b\u00fcnyesinde bulunduran odan\u0131n muhtasar y\u00f6n\u00fcnden ba\u011fl\u0131 oldu\u011fu vergi dairesine, izleyen ay\u0131n on be\u015finci g\u00fcn\u00fc ak\u015fam\u0131na kadar bildirilip \u00f6denir. Tahsil edilen har\u00e7lar\u0131n ilgili vergi dairesine s\u00fcresinde \u00f6denmemesi durumunda, har\u00e7 ilgili odadan 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re takip ve tahsil edilir. S\u00fcresinde vergi dairesine beyan edilmeyen tutarlar hakk\u0131nda 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmleri uygulan\u0131r. \u0130\u015flemden do\u011fan har\u00e7lar\u0131 tamamen almadan i\u015flem yapan ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fc g\u00f6revlileri ve ilgili odalar harc\u0131n \u00f6denmesinden m\u00fckelleflerle birlikte m\u00fcteselsilen sorumludur.\u201d<\/p>\n

                                                            MADDE 35-<\/strong> 492 say\u0131l\u0131 Kanunun ek 1 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                            \u201cEK MADDE 1-\u00a0 1. \u0130hracat ve ihracata ili\u015fkin oldu\u011funun tevsiki kayd\u0131yla a\u015fa\u011f\u0131da say\u0131lan i\u015flemler har\u00e7lardan m\u00fcstesnad\u0131r:<\/p>\n

                                                              \n
                                                            1. a) \u0130hracat kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lacak \u00f6demeler (\u0130hracat\u0131n finansman\u0131nda kullan\u0131ld\u0131\u011f\u0131n\u0131n tevsiki kayd\u0131yla prefinansman, Destekleme ve Fiyat \u0130stikrar Fonu \u00e7er\u00e7evesinde yap\u0131lan \u00f6demelere ili\u015fkin taahh\u00fctnameler ile temliknameler ve Sosyal G\u00fcvenlik Kurumu prim bor\u00e7lar\u0131 ile genel b\u00fct\u00e7eli idarelere olan bor\u00e7lar\u0131n mahsubu d\u00e2hil).<\/li>\n
                                                            2. b) \u0130hracattan do\u011fan alaca\u011f\u0131n ihracat\u00e7\u0131 taraf\u0131ndan temliki.<\/li>\n
                                                            3. c) \u0130hracat ba\u011flant\u0131lar\u0131 i\u00e7in d\u00fczenlenecek anla\u015fmalar.<\/li>\n<\/ol>\n

                                                              \u00e7) Transit ticarete konu mal\u0131n sat\u0131n al\u0131nmas\u0131 ve sat\u0131lmas\u0131.<\/p>\n

                                                                \n
                                                              1. d) Tedarik edildikleri \u015fekliyle ihra\u00e7 edilmek \u00fczere mal al\u0131m\u0131.<\/li>\n
                                                              2. e) 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun 131 inci maddesine istinaden ithalat vergilerinden tam muafiyet suretiyle ge\u00e7ici ithalat rejimine tabi ambalaj malzemesi ithali ile kati ihra\u00e7 edilen mallara ait ambalaj malzemesinin ge\u00e7ici ihrac\u0131 ve ithali.<\/li>\n
                                                              3. f) Dahilde i\u015fleme izni kapsam\u0131nda iznin ge\u00e7erli oldu\u011fu s\u00fcre i\u00e7erisinde yap\u0131lan ithalat.<\/li>\n
                                                              4. g) Dahilde \u0130\u015fleme \u0130zin Belgesi kapsam\u0131nda belgenin ge\u00e7erli oldu\u011fu s\u00fcre i\u00e7erisinde yap\u0131lan ithalat veya yurt i\u00e7i al\u0131mlar.<\/li>\n<\/ol>\n

                                                                \u011f) Ger\u00e7ekle\u015ftirilen mamul \u00fcr\u00fcn ihracat\u0131 kar\u015f\u0131l\u0131\u011f\u0131 olarak bu \u00fcr\u00fcnlerin \u00fcretiminde kullan\u0131lan girdilerin Toprak Mahsulleri Ofisinden veya \u015eeker Kurumunca tespit edilen \u015feker fabrikalar\u0131ndan al\u0131m\u0131.<\/p>\n

                                                                  \n
                                                                1. Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesine ba\u011flanan a\u015fa\u011f\u0131da say\u0131lan di\u011fer d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlere ili\u015fkin i\u015flemler, belgenin ge\u00e7erlilik s\u00fcresi i\u00e7erisinde belgede yer alan tutarla s\u0131n\u0131rl\u0131 olmak kayd\u0131yla har\u00e7tan m\u00fcstesnad\u0131r.<\/li>\n
                                                                2. a) Kalk\u0131nma Bakanl\u0131\u011f\u0131nca yay\u0131mlanan cari y\u0131l yat\u0131r\u0131m program\u0131nda yer alan yat\u0131r\u0131mlardan ve Mill\u00ee Savunma Bakanl\u0131\u011f\u0131, Jandarma Genel Komutanl\u0131\u011f\u0131 ve Sahil G\u00fcvenlik Komutanl\u0131\u011f\u0131n\u0131n bu programda yer almayan kamu yat\u0131r\u0131mlar\u0131ndan uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lanlar\u0131n ihalesini kazanan veya yabanc\u0131 para ile finanse edilenlerin yap\u0131m\u0131n\u0131 \u00fcstlenen ana y\u00fcklenici firmalar\u0131n (alt y\u00fckleniciler hari\u00e7);<\/li>\n
                                                                3. i) Tam m\u00fckellef olmas\u0131 h\u00e2linde, uluslararas\u0131 ihalelerde tamam\u0131 \u00fczerinden, yabanc\u0131 para ile finanse edilenlerde ise yabanc\u0131 paraya isabet eden oranda yapacaklar\u0131 teslim, hizmet ve faaliyetler ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, bahse konu i\u015fte kullan\u0131lmak \u00fczere bu i\u015fin yap\u0131m\u0131n\u0131 y\u00fcklenen firmaya \u00fcreterek yapacaklar\u0131 mal ve malzeme ile hizmet sat\u0131\u015f ve teslimleri,<\/li>\n
                                                                4. ii) Dar m\u00fckellef olmas\u0131 h\u00e2linde, s\u00f6z konusu firman\u0131n bu i\u015fte kullanaca\u011f\u0131 mal ve malzemeyi \u00fcreten tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n (i\u015fi taahh\u00fct eden firmalar d\u00e2hil) yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/li>\n<\/ol>\n

                                                                  iii) Tam ve dar m\u00fckellef firmalar\u0131n ortakl\u0131\u011f\u0131 h\u00e2linde, tam m\u00fckellef firmaya kendi faaliyeti oran\u0131nda, di\u011fer firmaya ise (ii) alt bendi \u00e7er\u00e7evesinde tam m\u00fckellef firmalar\u0131n \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/p>\n

                                                                    \n
                                                                  1. iv) Yukar\u0131da belirtilen (i), (ii) ve (iii) alt bentleri \u00e7er\u00e7evesinde proje sahibi kamu kurumlar\u0131 ile bu projeleri \u00fcstlenen firmalara proje s\u00fcresince yap\u0131lacak teknik m\u00fc\u015favirlik, m\u00fchendislik vb. hizmet sat\u0131\u015flar\u0131.<\/li>\n
                                                                  2. b) i) Savunma Sanayii M\u00fcste\u015farl\u0131\u011f\u0131nca onaylanan savunma, g\u00fcvenlik veya istihbarat alanlar\u0131 ile ili\u015fkili projeleri \u00fcstlenmi\u015f tam m\u00fckellef imalat\u00e7\u0131 firmalar ile savunma, g\u00fcvenlik veya istihbarat alanlar\u0131nda yap\u0131lacak ara\u015ft\u0131rma ve geli\u015ftirme projelerini \u00fcstlenen tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n yapacaklar\u0131 sat\u0131\u015f ve teslimler ile bu sat\u0131\u015f ve teslimler sonras\u0131 do\u011fan bak\u0131m ve onar\u0131m hizmetleri,<\/li>\n
                                                                  3. ii) Savunma Sanayii M\u00fcste\u015farl\u0131\u011f\u0131nca savunma, g\u00fcvenlik veya istihbarat alanlar\u0131 a\u00e7\u0131s\u0131ndan \u00f6nem arz etti\u011fi belirtilen savunma, g\u00fcvenlik ve istihbarata y\u00f6nelik her t\u00fcrl\u00fc platform, sistem, yaz\u0131l\u0131m, ara\u00e7 ve gere\u00e7lerini \u00fcreten tam m\u00fckellef imalat\u00e7\u0131 firmalar ile savunma, g\u00fcvenlik veya istihbarat alanlar\u0131nda yap\u0131lacak ara\u015ft\u0131rma ve geli\u015ftirme projelerini \u00fcstlenen tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n \u00fclkenin savunma, g\u00fcvenlik veya istihbarat\u0131 ile ilgili kamu kurum ve kurulu\u015flar\u0131na yapacaklar\u0131 sat\u0131\u015f ve teslimler ile bu sat\u0131\u015f ve teslimler sonras\u0131 do\u011fan bak\u0131m ve onar\u0131m hizmetleri,<\/li>\n<\/ol>\n

                                                                    iii) Bu bendin (i) ve (ii) alt bentlerinde belirtilen firmalara, tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/p>\n

                                                                      \n
                                                                    1. iv)\u00a0 Bu bendin (i) ve (ii) alt bentlerinde belirtilen i\u015fleri y\u00fcklenen firman\u0131n dar m\u00fckellef firma olmas\u0131 h\u00e2linde, tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n bu firmaya \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/li>\n
                                                                    2. c) Tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, Ekonomi Bakanl\u0131\u011f\u0131nca belirlenen yat\u0131r\u0131m mallar\u0131 listesinde belirtilen mallar\u0131 \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/li>\n<\/ol>\n

                                                                      \u00e7) Tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n, Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda monte edilmemi\u015f haldeki aksam ve par\u00e7alar\u0131 ithal edebilecek firmalara, ithal edebilecekleri bu aksam ve par\u00e7alar\u0131 \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/p>\n

                                                                        \n
                                                                      1. d) Yap-\u0130\u015flet Modeli \u00e7er\u00e7evesinde yap\u0131lacak yat\u0131r\u0131m projelerini \u00fcstlenen tam m\u00fckellef firmalar\u0131n yapacaklar\u0131 hizmet ve faaliyetleri.<\/li>\n
                                                                      2. e) Kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lm\u0131\u015f yurt i\u00e7i veya yurt d\u0131\u015f\u0131 m\u00fcnhas\u0131ran y\u00fck ta\u015f\u0131ma i\u015flerini y\u00fcklenen tam m\u00fckellef firmalar\u0131n bu faaliyetleri.<\/li>\n
                                                                      3. f) Uluslararas\u0131 y\u00fck ta\u015f\u0131mac\u0131l\u0131\u011f\u0131ndan d\u00f6viz olarak kazan\u0131lan navlun bedellerinin yurda getirilmesi kayd\u0131yla kara, deniz veya hava ula\u015ft\u0131rma hizmet ve faaliyetleri.<\/li>\n
                                                                      4. g) Yurt d\u0131\u015f\u0131na y\u00f6nelik olarak ger\u00e7ekle\u015ftirilecek m\u00fcteahhitlik, m\u00fc\u015favirlik, yaz\u0131l\u0131m ve m\u00fchendislik hizmetleri.<\/li>\n<\/ol>\n

                                                                        \u011f) Yabanc\u0131 uyruklulara (diplomatik temsilcilikler ve mensuplar\u0131 d\u00e2hil), turistlere veya yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan T\u00fcrk vatanda\u015flar\u0131na \u00fclkemizde bulunduklar\u0131 s\u00fcrede, d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 verilecek sa\u011fl\u0131k hizmetleri.<\/p>\n

                                                                          \n
                                                                        1. h) Turizm m\u00fcesseseleri ile seyahat acentelerinin yurt i\u00e7indeki ve yurt d\u0131\u015f\u0131ndaki turizm faaliyetleri s\u0131ras\u0131nda yapt\u0131klar\u0131 d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 hizmet sat\u0131\u015flar\u0131.<\/li>\n<\/ol>\n

                                                                          \u0131) Bedelleri d\u00f6viz olarak al\u0131nmak kayd\u0131yla yurt d\u0131\u015f\u0131nda yerle\u015fik firmalar ad\u0131na ger\u00e7ekle\u015ftirilen bak\u0131m ve onar\u0131m hizmetiyle, d\u0131\u015f sefere \u00e7\u0131kan T\u00fcrk ve yabanc\u0131 bayrakl\u0131 gemi, u\u00e7ak veya t\u0131rlar\u0131n bak\u0131m\u0131 ve onar\u0131m\u0131, yenileme ve d\u00f6n\u00fc\u015f\u00fcm ile bak\u0131m, onar\u0131m, yenileme ve d\u00f6n\u00fc\u015f\u00fcm kapsam\u0131nda ger\u00e7ekle\u015ftirilen mal (yak\u0131t ve madeni ya\u011flar hari\u00e7) ve hizmet sat\u0131\u015flar\u0131.<\/p>\n

                                                                            \n
                                                                          1. i) Tam m\u00fckellef firmalarca, ihra\u00e7 \u00fcr\u00fcnlerimizin pazarlanmas\u0131 amac\u0131yla yurt d\u0131\u015f\u0131nda ma\u011faza a\u00e7\u0131lmas\u0131 veya i\u015fletilmesi.<\/li>\n
                                                                          2. j) Kamu kurum ve kurulu\u015flar\u0131nca uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lan maden havzalar\u0131ndan r\u00f6d\u00f6vans kar\u015f\u0131l\u0131\u011f\u0131nda maden \u00e7\u0131kar\u0131m\u0131 ve i\u015fletmesiyle ilgili \u00fcretim faaliyetleri.<\/li>\n
                                                                          3. k) Yurt i\u00e7inde yerle\u015fik haber ajanslar\u0131nca, yurt d\u0131\u015f\u0131ndaki yay\u0131n organlar\u0131na g\u00f6r\u00fcnt\u00fcl\u00fc veya g\u00f6r\u00fcnt\u00fcs\u00fcz haber sat\u0131\u015flar\u0131.<\/li>\n
                                                                          4. l) Kamu kurum ve kurulu\u015flar\u0131nca uluslararas\u0131 ihaleye \u00e7\u0131kar\u0131lan ve Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen yat\u0131r\u0131m mallar\u0131, s\u0131nai mamuller ve yaz\u0131l\u0131m hizmetlerine y\u00f6nelik ihaleleri kazanan tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/li>\n
                                                                          5. m) \u0130kili veya \u00e7ok tarafl\u0131 uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine g\u00f6re yurt i\u00e7inde bulunan yabanc\u0131 kurulu\u015flar\u0131n yurt d\u0131\u015f\u0131ndan getirme imkan\u0131na sahip bulunduklar\u0131 s\u0131nai mamulleri teslim eden tam m\u00fckellef imalat\u00e7\u0131 firmalar ile uluslararas\u0131 kurulu\u015flar, yabanc\u0131 \u00fclke temsilcilikleri ve kurulu\u015flar\u0131na ait tesislerin yap\u0131m\u0131n\u0131 ve onar\u0131m\u0131n\u0131 \u00fcstlenen tam m\u00fckellef m\u00fcteahhit firmalar\u0131n faaliyet ve teslimleri.<\/li>\n
                                                                          6. n) \u0130kili veya \u00e7ok tarafl\u0131 uluslararas\u0131 anla\u015fmalar kapsam\u0131nda T\u00fcrkiye\u2019de ger\u00e7ekle\u015ftirilen projeleri \u00fcstlenen kurum, kurulu\u015f veya \u015firketler (bunlar taraf\u0131ndan yurt i\u00e7inde projenin y\u00fcr\u00fct\u00fclmesi amac\u0131yla kurulan veya ortakl\u0131k ger\u00e7ekle\u015ftirilen \u015firketler d\u00e2hil) taraf\u0131ndan proje kapsam\u0131nda verilen yap\u0131m ve teslim i\u015flerini y\u00fcklenen firmalar\u0131n (alt y\u00fckleniciler hari\u00e7);<\/li>\n
                                                                          7. i) Tam m\u00fckellef olmas\u0131 h\u00e2linde, bunlar\u0131n yapacaklar\u0131 teslim ve hizmetleri ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n bu firmalara \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri,<\/li>\n
                                                                          8. ii) Tam ve dar m\u00fckellef firmalar\u0131n ortakl\u0131\u011f\u0131 \u015feklinde olmas\u0131 h\u00e2linde, tam m\u00fckellef firman\u0131n ortakl\u0131\u011f\u0131 oran\u0131nda ger\u00e7ekle\u015ftirece\u011fi teslim ve hizmetleri ile tam m\u00fckellef imalat\u00e7\u0131 firmalar\u0131n bu firmalara \u00fcreterek yapacaklar\u0131 sat\u0131\u015f ve teslimleri.<\/li>\n
                                                                          9. o) Kamu \u00f6zel i\u015f birli\u011fi kapsam\u0131nda tesis yap\u0131m\u0131 ve yenilenmesi i\u015flerini \u00fcstlenen tam m\u00fckellef firmalar\u0131n yapacaklar\u0131 hizmet ve faaliyetleri.<\/li>\n
                                                                          10. Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesi almak amac\u0131yla proje formu ekinde verilecek taahh\u00fctnameler ile bu maddenin (2) numaral\u0131 f\u0131kras\u0131n\u0131n (a), (b), (d), (e), (g), (j), (l) ve (o) bentlerinde say\u0131lan i\u015flem ve faaliyetlere ili\u015fkin s\u00f6zle\u015fme safhas\u0131ndan \u00f6nceki teminatlar ve ihale kararlar\u0131na belge aranmaks\u0131z\u0131n resen har\u00e7 istisnas\u0131 uygulan\u0131r.<\/li>\n<\/ol>\n

                                                                            Belge sahibi firmalar\u0131n belge konusu i\u015fe ili\u015fkin mal, malzeme veya hizmet temin etti\u011fi ki\u015fi ve kurumlarla yapaca\u011f\u0131 i\u015flemlere har\u00e7 istisnas\u0131 uygulanmas\u0131 i\u00e7in, her iki i\u015flem taraf\u0131n\u0131n da o i\u015fle ilgili olarak d\u00fczenlenmi\u015f belgeye sahip olmas\u0131 \u015fartt\u0131r.<\/p>\n

                                                                              \n
                                                                            1. Bu maddenin uygulamas\u0131nda;<\/li>\n<\/ol>\n

                                                                              Uluslararas\u0131 ihale: Kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan yerli ve yabanc\u0131 firmalar\u0131n ayr\u0131 ayr\u0131 veya birlikte i\u015ftirakine a\u00e7\u0131k olarak \u00e7\u0131k\u0131lan ve yabanc\u0131 firmalarca da teklif verilen ihaleyi,<\/p>\n

                                                                              Vergi, Resim, Har\u00e7 \u0130stisnas\u0131 Belgesi: D\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetleri te\u015fvik etmek amac\u0131yla har\u00e7 istisnas\u0131 uygulanabilmesi i\u00e7in al\u0131nmas\u0131 ve ibraz edilmesi gereken, harca konu i\u015flemin yap\u0131ld\u0131\u011f\u0131 tarihte ge\u00e7erli Ekonomi Bakanl\u0131\u011f\u0131nca d\u00fczenlenen belgeyi,<\/p>\n

                                                                              ifade eder.<\/p>\n

                                                                              Bu maddede ge\u00e7en tam ve dar m\u00fckellefiyetin kapsam\u0131 Gelir Vergisi Kanununa ve Kurumlar Vergisi Kanununa g\u00f6re tayin ve tespit edilir.<\/p>\n

                                                                                \n
                                                                              1. Bu maddede say\u0131lan i\u015flem veya faaliyetlerin k\u0131smen veya tamamen ger\u00e7ekle\u015ftirilmemesi h\u00e2linde, ger\u00e7ekle\u015fmeyen k\u0131sma ait al\u0131nmayan har\u00e7, m\u00fckelleflerden, 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re ceza ve gecikme faizi ile birlikte geri al\u0131n\u0131r.<\/li>\n<\/ol>\n

                                                                                Bu madde kapsam\u0131nda, har\u00e7 istisnas\u0131 uygulamak suretiyle i\u015flem yapan kurulu\u015flar, istisnaya konu i\u015flemin mahiyeti ile al\u0131nmayan har\u00e7 tutar\u0131n\u0131, i\u015flemin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden otuz g\u00fcn i\u00e7inde ilgililerin gelir veya kurumlar vergisi bak\u0131m\u0131ndan ba\u011fl\u0131 bulundu\u011fu vergi dairesine bildirmeye mecburdurlar.<\/p>\n

                                                                                Bu maddede say\u0131lan i\u015flem veya faaliyetlerin ger\u00e7ekle\u015fmedi\u011finin tespit edildi\u011fi tarihi takip eden otuz g\u00fcn i\u00e7inde, bu durumu vergi dairesine bildirmeyen kurulu\u015flar har\u00e7 ile ceza ve gecikme faizinin \u00f6denmesinden ilgililerle birlikte m\u00fcteselsilen sorumludurlar.<\/p>\n

                                                                                  \n
                                                                                1. Bu maddenin uygulanmas\u0131 bak\u0131m\u0131ndan; birinci ve ikinci f\u0131kralarda yer alan d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetlere ilave olarak d\u00f6viz kazand\u0131r\u0131c\u0131 di\u011fer faaliyetleri, belge kapsam\u0131nda istisna uygulanacak i\u015flem ve faaliyetlerin a\u015famalar\u0131 ile di\u011fer usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 ile Ekonomi Bakanl\u0131\u011f\u0131 birlikte yetkilidir.\u201d<\/li>\n<\/ol>\n

                                                                                  MADDE 36-<\/strong> 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (1) say\u0131l\u0131 Tarifenin \u201cA) Mahkeme Har\u00e7lar\u0131\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn \u201cIII- Karar ve ilam harc\u0131\u201d ba\u015fl\u0131kl\u0131 alt b\u00f6l\u00fcm\u00fcn\u00fcn birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201cTahkim yarg\u0131lamas\u0131nda bu bende g\u00f6re hesaplanan har\u00e7 y\u00fczde elli oran\u0131nda uygulan\u0131r.\u201d c\u00fcmlesi \u201cTahkim yarg\u0131lamas\u0131nda bu bent h\u00fck\u00fcmlerine g\u00f6re har\u00e7 al\u0131nmaz.\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                  MADDE 37-<\/strong> 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (2) say\u0131l\u0131 Tarifenin \u201cII- Maktu har\u00e7lar:\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn;<\/p>\n

                                                                                    \n
                                                                                  1. a) (3) numaral\u0131 f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                    \u201c3. Vekaletnamelerde beher imza i\u00e7in \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a012,40 TL.\u201d<\/p>\n

                                                                                      \n
                                                                                    1. b) (4) numaral\u0131 f\u0131kras\u0131n\u0131n ba\u015fl\u0131\u011f\u0131 \u201c4. Defter tasdiki (kurulu\u015f a\u015famas\u0131nda yap\u0131lan tasdikler hari\u00e7):\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                      MADDE 38-<\/strong> 492 say\u0131l\u0131 Kanuna ba\u011fl\u0131 (4) say\u0131l\u0131 Tarifenin \u201cI- Tapu i\u015flemleri\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (7) numaral\u0131 f\u0131kras\u0131na a\u015fa\u011f\u0131daki parantez i\u00e7i h\u00fck\u00fcm eklenmi\u015ftir.<\/p>\n

                                                                                      \u201c(Tacirler aras\u0131 ipotek tesis i\u015flemlerinde bu f\u0131kraya g\u00f6re hesaplanan har\u00e7lar y\u00fczde elli oran\u0131nda uygulan\u0131r.)\u201d<\/p>\n

                                                                                      MADDE 39-<\/strong> 29\/7\/1970 tarihli ve 1319 say\u0131l\u0131 Emlak Vergisi Kanununun 5 inci maddesinin (f) f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

                                                                                      \u201cg) Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen binalar, in\u015falar\u0131n\u0131n sona erdi\u011fi tarihi takip eden b\u00fct\u00e7e y\u0131l\u0131ndan itibaren be\u015f y\u0131l s\u00fcre ile ge\u00e7ici muafiyetten faydaland\u0131r\u0131l\u0131r.\u201d<\/p>\n

                                                                                      MADDE 40-<\/strong> 1319 say\u0131l\u0131 Kanunun 15 inci maddesinin (d) f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

                                                                                      \u201ce) Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda yap\u0131lan yat\u0131r\u0131mlar i\u00e7in iktisap olunan veya tahsis edilen araziler Yat\u0131r\u0131m Te\u015fvik Belgesi s\u00fcresince.\u201d<\/p>\n

                                                                                      MADDE 41-<\/strong> 26\/5\/1981 tarihli ve 2464 say\u0131l\u0131 Belediye Gelirleri Kanununun ek 2 nci maddesinin (d) f\u0131kras\u0131nda yer alan \u201cK\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131\u201d ibaresi \u201cYat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen binalar, K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                      MADDE 42-<\/strong> 2464 say\u0131l\u0131 Kanunun 80 inci maddesinin ikinci f\u0131kras\u0131nda yer alan \u201c7269 say\u0131l\u0131\u201d ibaresi \u201cYat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen yap\u0131 ve tesisler, 7269 say\u0131l\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                      MADDE 43-<\/strong> 25\/10\/1984 tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 17 nci maddesinin (4) numaral\u0131 f\u0131kras\u0131n\u0131n;<\/p>\n

                                                                                        \n
                                                                                      1. a) (g) bendine \u201ctahvil\u201d ibaresinden sonra gelmek \u00fczere \u201c(elde edilen faiz gelirleri ile s\u0131n\u0131rl\u0131 olmak \u00fczere tahvil sat\u0131n almak suretiyle verilen finansman hizmetleri d\u00e2hil)\u201d parantez i\u00e7i h\u00fck\u00fcm eklenmi\u015ftir.<\/li>\n
                                                                                      2. b) (r) bendine a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                        \u201cBu f\u0131kran\u0131n (u) bendi kapsam\u0131nda varl\u0131k kiralama \u015firketlerine ve (y) bendi kapsam\u0131nda finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131na devredilen ta\u015f\u0131nmaz ve i\u015ftirak hisselerinin, kaynak kurulu\u015f ve kirac\u0131 taraf\u0131ndan \u00fc\u00e7\u00fcnc\u00fc ki\u015filere sat\u0131\u015f\u0131na ili\u015fkin en az iki tam y\u0131l aktifte bulundurma s\u00fcresinin hesab\u0131nda, bu ta\u015f\u0131nmaz ve i\u015ftirak hisselerinin varl\u0131k kiralama \u015firketleri, finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131n\u0131n aktifinde bulundu\u011fu s\u00fcreler de dikkate al\u0131n\u0131r.\u201d<\/p>\n

                                                                                          \n
                                                                                        1. c) (u) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                          \u201cu) Her t\u00fcrl\u00fc varl\u0131k ve hakk\u0131n, kaynak kurulu\u015flarca, kira sertifikas\u0131 ihrac\u0131 amac\u0131yla ve s\u00f6zle\u015fme s\u00fcresi sonunda geri al\u0131nmas\u0131 \u015fart\u0131yla varl\u0131k kiralama \u015firketlerine devri ile bu varl\u0131k ve haklar\u0131n varl\u0131k kiralama \u015firketlerince kiralanmas\u0131 ve devral\u0131nan kuruma devri.<\/p>\n

                                                                                          \u0130stisna kapsam\u0131nda, varl\u0131k kiralama \u015firketlerine devredilen varl\u0131k ve haklar\u0131n iktisab\u0131nda y\u00fcklenilen ve devrin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme kadar indirim yoluyla giderilemeyen katma de\u011fer vergisi, devrin yap\u0131ld\u0131\u011f\u0131 hesap d\u00f6nemine ili\u015fkin gelir veya kurumlar vergisi matrah\u0131n\u0131n tespitinde gider olarak dikkate al\u0131n\u0131r.\u201d<\/p>\n

                                                                                          \u00e7) (y) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                          \u201cy) 21\/11\/2012 tarihli ve 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring ve Finansman \u015eirketleri Kanunu kapsam\u0131nda;\u00a0 finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131nca bizzat kirac\u0131dan sat\u0131n al\u0131n\u0131p geriye kiralanan her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmazlara uygulanmak \u00fczere ve kiralamaya konu k\u0131ymetin m\u00fclkiyetinin s\u00f6zle\u015fme s\u00fcresi sonunda kirac\u0131ya devredilecek olmas\u0131 ko\u015fulu ile kiralamaya konu ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz\u0131n kiralayana sat\u0131lmas\u0131, satan ki\u015filere kiralanmas\u0131 ve devri.<\/p>\n

                                                                                          \u0130stisna kapsam\u0131nda, finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131na devredilen her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131n iktisab\u0131nda y\u00fcklenilen ve devrin yap\u0131ld\u0131\u011f\u0131 d\u00f6neme kadar indirim yoluyla giderilemeyen katma de\u011fer vergisi, devrin yap\u0131ld\u0131\u011f\u0131 hesap d\u00f6nemine ili\u015fkin gelir veya kurumlar vergisi matrah\u0131n\u0131n tespitinde gider olarak dikkate al\u0131n\u0131r.\u201d<\/p>\n

                                                                                          MADDE 44- <\/strong>3065 say\u0131l\u0131 Kanunun 30 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (d) bendine a\u015fa\u011f\u0131daki parantez i\u00e7i h\u00fck\u00fcm eklenmi\u015ftir.<\/p>\n

                                                                                          \u201c(5520 say\u0131l\u0131 Kanunun 13 \u00fcnc\u00fc maddesine g\u00f6re transfer fiyatland\u0131rmas\u0131 yoluyla \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7lar ile Gelir Vergisi Kanununun 41 inci maddesinin birinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendine g\u00f6re i\u015fletme aleyhine olu\u015fan farklara ili\u015fkin ithalde veya sorumlu s\u0131fat\u0131yla \u00f6denen katma de\u011fer vergisi hari\u00e7)\u201d<\/p>\n

                                                                                          MADDE 45-<\/strong> 15\/1\/2004 tarihli ve 5070 say\u0131l\u0131 Elektronik \u0130mza Kanununun 5 inci maddesinin ikinci f\u0131kras\u0131nda yer alan \u201cteminat s\u00f6zle\u015fmeleri,\u201d ibaresi \u201cbanka teminat mektuplar\u0131 d\u0131\u015f\u0131ndaki teminat s\u00f6zle\u015fmeleri,\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                          MADDE 46-<\/strong> 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 12 nci maddesinin ikinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmleler eklenmi\u015ftir.<\/p>\n

                                                                                          \u201cBu Kanun gere\u011fi internet, elektronik ve benzeri ortamda Kuruma g\u00f6nderilecek muhtasar ve prim hizmet beyannamesinin defter ve kay\u0131tlara ve bu kay\u0131tlar\u0131n dayana\u011f\u0131n\u0131 te\u015fkil eden belgelere uygun olmamas\u0131ndan i\u015fverenlerle birlikte yaz\u0131l\u0131 s\u00f6zle\u015fme ile yetki verilmi\u015f serbest muhasebeci, serbest muhasebeci mal\u00ee m\u00fc\u015favir ve yeminli mal\u00ee m\u00fc\u015favirler de m\u00fc\u015ftereken ve m\u00fcteselsilen sorumludur. Bu f\u0131kran\u0131n uygulanmas\u0131na ili\u015fkin usul ve esaslar Kurum taraf\u0131ndan \u00e7\u0131kar\u0131lan y\u00f6netmelikle d\u00fczenlenir.\u201d<\/p>\n

                                                                                          MADDE 47-<\/strong> 5510 say\u0131l\u0131 Kanunun 81 inci maddesinin birinci f\u0131kras\u0131n\u0131n;<\/p>\n

                                                                                            \n
                                                                                          1. a) (\u0131) bendinin ikinci c\u00fcmlesinde yer alan \u201cbelgelerinin\u201d ibaresi \u201cbelgelerini\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve bende \u201cyasal s\u00fcresi i\u00e7erisinde Sosyal G\u00fcvenlik Kurumuna\u201d ibaresinden sonra gelmek \u00fczere \u201c, muhtasar ve prim hizmet beyannamelerini ise Maliye Bakanl\u0131\u011f\u0131na\u201d ibaresi eklenmi\u015ftir.<\/li>\n
                                                                                          2. b) (i) bendinin ikinci c\u00fcmlesinde yer alan \u201cyasal s\u00fcresi i\u00e7inde Kuruma\u201d ibaresinden sonra gelmek \u00fczere \u201c, muhtasar ve prim hizmet beyannamelerinin ise Maliye Bakanl\u0131\u011f\u0131na\u201d ibaresi eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                            MADDE 48-<\/strong> 5510 say\u0131l\u0131 Kanunun 86 nc\u0131 maddesinin;<\/p>\n

                                                                                              \n
                                                                                            1. a) Birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                              \u201cBu Kanunun 4 \u00fcnc\u00fc ve 5 inci maddesine tabi sigortal\u0131lar ile sosyal g\u00fcvenlik destek primine tabi sigortal\u0131lar i\u00e7in i\u015fverenlerce Kuruma verilmesi gereken ayl\u0131k prim ve hizmet belgelerinin \u015fekli, i\u00e7eri\u011fi, ekleri, ilgili oldu\u011fu d\u00f6nemi, verilme s\u00fcresi ve di\u011fer hususlar Kurum taraf\u0131ndan \u00e7\u0131kar\u0131lan y\u00f6netmelikle belirlenir.\u201d<\/p>\n

                                                                                                \n
                                                                                              1. b) D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                \u201cAy i\u00e7inde baz\u0131 i\u015fg\u00fcnlerinde \u00e7al\u0131\u015ft\u0131r\u0131lmad\u0131\u011f\u0131 ve \u00fccret \u00f6denmedi\u011fi beyan edilen sigortal\u0131lar\u0131n, otuz g\u00fcnden az \u00e7al\u0131\u015ft\u0131klar\u0131n\u0131 ispatlayan belgeler, i\u015fverence ilgili aya ait ayl\u0131k prim ve hizmet belgesinin veya muhtasar ve prim hizmet beyannamesinin verilmesi gereken s\u00fcre i\u00e7inde verilir. Belgelerin \u015fekli, i\u00e7eri\u011fi, ekleri, ilgili oldu\u011fu d\u00f6nemi, verilme s\u00fcresi, verilme y\u00f6ntemi, belgeleri verecek i\u015fyerleri, belgelerin verilece\u011fi kurum ile di\u011fer hususlar Kurumca \u00e7\u0131kar\u0131lan y\u00f6netmelikle belirlenir.\u201d<\/p>\n

                                                                                                  \n
                                                                                                1. c) Be\u015finci f\u0131kras\u0131nda yer alan \u201cayl\u0131k prim ve hizmet belgesinin\u201d ibaresinden sonra gelmek \u00fczere \u201cveya muhtasar ve prim hizmet beyannamesinin\u201d, \u201cayl\u0131k prim ve hizmet belgesi\u201d ibaresinden sonra gelmek \u00fczere \u201cveya muhtasar ve prim hizmet beyannamesi\u201d ibareleri eklenmi\u015f, \u201cverilmesi gereken s\u00fcre i\u00e7inde\u201d ibaresinden sonra gelen \u201cKuruma\u201d ve \u201cverilen bilgi ve belgelerin\u201d ibaresinden sonra gelen \u201cKurumca\u201d ibareleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ol>\n

                                                                                                  \u00e7) Dokuzuncu f\u0131kras\u0131nda yer alan \u201cAyl\u0131k prim ve hizmet belgesi\u201d ibaresinden sonra gelmek \u00fczere \u201cveya muhtasar ve prim hizmet beyannamesi\u201d ibaresi eklenmi\u015ftir.<\/p>\n

                                                                                                    \n
                                                                                                  1. d) Onuncu f\u0131kras\u0131nda yer alan \u201cayl\u0131k prim ve hizmet belgesinin\u201d ibaresinden sonra gelmek \u00fczere \u201cveya muhtasar ve prim hizmet beyannamesinin\u201d ve \u201cayl\u0131k prim ve hizmet belgesinde\u201d ibaresinden sonra gelmek \u00fczere \u201cveya muhtasar ve prim hizmet beyannamesinde\u201d ibareleri eklenmi\u015ftir.<\/li>\n
                                                                                                  2. e) On ikinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n
                                                                                                  3. f) Sonuna a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                    \u201cMuhtasar beyanname ile bu Kanun uyar\u0131nca verilmesi gereken ayl\u0131k prim ve hizmet belgesinin birle\u015ftirilerek verilmesi durumunda beyannamenin; \u015fekil, i\u00e7erik, ekleri, ilgili oldu\u011fu d\u00f6nem, verilme s\u00fcresi ve di\u011fer hususlar Bakanl\u0131k ile Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00e7\u0131kar\u0131lan m\u00fc\u015fterek tebli\u011f ile belirlenir. \u0130\u015fveren sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmad\u0131\u011f\u0131 takdirde, bu hususu sigortal\u0131 \u00e7al\u0131\u015ft\u0131rmaya son verdi\u011fi tarihten itibaren on be\u015f g\u00fcn i\u00e7inde Kuruma bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr.\u201d<\/p>\n

                                                                                                    MADDE 49- <\/strong>5510 say\u0131l\u0131 Kanunun 91 inci maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                                    \u201cAfet ve di\u011fer m\u00fccbir sebep h\u00e2llerinde belgelerin verilme s\u00fcresi ve primlerin ertelenmesi<\/p>\n

                                                                                                    MADDE 91- Yang\u0131n, su bask\u0131n\u0131, sel, kurakl\u0131k, yer kaymas\u0131, deprem gibi afetlerle a\u011f\u0131r hastal\u0131k, a\u011f\u0131r kaza, tutukluluk ve sabotaj gibi nedenlerle ticari veya ekonomik kay\u0131plara u\u011frayan i\u015fverenler, bu Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131ndaki sigortal\u0131lar ile bu Kanuna g\u00f6re primlerini kendileri \u00f6deyen sigortal\u0131lar, bu durumu belgelemeleri kayd\u0131yla vakan\u0131n veya afetin meydana geldi\u011fi tarihten itibaren \u00fc\u00e7 ay i\u00e7inde talepte bulunmalar\u0131 ve prim \u00f6deme aczine d\u00fc\u015ft\u00fcklerinin, yap\u0131lacak inceleme sonucu anla\u015f\u0131lmas\u0131 h\u00e2linde, yukar\u0131da belirtilen vaka veya afet tarihinden \u00f6nce \u00f6deme s\u00fcresi dolmu\u015f mevcut Kuruma olan bor\u00e7lar ile vaka veya afetin meydana geldi\u011fi tarihi takip eden \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar tahakkuk edecek Kuruma olan bor\u00e7lar\u0131, vaka veya afetin meydana geldi\u011fi tarihten itibaren bir y\u0131la kadar Kurumca ertelenebilir.<\/p>\n

                                                                                                    Birinci f\u0131krada belirtilen durumlar ile Bakanl\u0131k ve Maliye Bakanl\u0131\u011f\u0131nca m\u00fc\u015ftereken belirlenen vaka, afet veya m\u00fccbir sebep h\u00e2llerinde Kuruma verilmesi gereken her t\u00fcrl\u00fc bilgi ve belge ile yap\u0131lmas\u0131 gereken ba\u015fvurular\u0131n vakan\u0131n, afetin veya m\u00fccbir sebebin meydana geldi\u011fi tarihi takip eden \u00fc\u00e7 ay i\u00e7inde Kuruma verilmesi veya yap\u0131lmas\u0131 h\u00e2linde, s\u00fcresinde verilmi\u015f veya yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n

                                                                                                    Yetkili makamlarca genel hayat\u0131 etkiledi\u011fine dair karar verilen vaka, afet veya m\u00fccbir sebep h\u00e2llerinde, genel hayat\u0131n etkilendi\u011fi b\u00f6lge, il, il\u00e7e veya mahalde do\u011frudan veya dolayl\u0131 olarak zarar g\u00f6ren i\u015fverenlerle sigortal\u0131 ve hak sahiplerince bu Kanuna g\u00f6re Kuruma verilmesi gereken her t\u00fcrl\u00fc bilgi ve belge ile yap\u0131lmas\u0131 gereken ba\u015fvurular\u0131n, \u00f6denmesi gereken primlerin ve di\u011fer Kurum alacaklar\u0131n\u0131n \u00f6deme s\u00fcrelerini bu Kanundaki s\u00fcrelere ba\u011fl\u0131 olmaks\u0131z\u0131n, genel hayat\u0131n etkilendi\u011fi b\u00f6lge, il, il\u00e7e veya mahaldeki \u015fartlar\u0131 ve geli\u015fmeleri g\u00f6z \u00f6n\u00fcnde tutarak belirlemeye ve ertelemeye Kurum yetkilidir.<\/p>\n

                                                                                                    Kuruma olan bor\u00e7lar\u0131n ertelendi\u011fi s\u00fcrede zamana\u015f\u0131m\u0131 i\u015flemez ve ertelenen k\u0131sm\u0131na gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanmaz.\u201d<\/p>\n

                                                                                                    MADDE 50-<\/strong> 5510 say\u0131l\u0131 Kanunun 100 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan \u201cger\u00e7ek ve t\u00fczel ki\u015fileri\u201d ibaresi \u201cger\u00e7ek veya t\u00fczel ki\u015filer ile yaz\u0131l\u0131 s\u00f6zle\u015fme ile yetki verilmi\u015f ger\u00e7ek veya t\u00fczel ki\u015filere izin vermeye, bu ki\u015fileri arac\u0131 k\u0131lmaya veya\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                                    MADDE 51-<\/strong> 5510 say\u0131l\u0131 Kanunun 102 nci maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bentler eklenmi\u015ftir.<\/p>\n

                                                                                                    \u201cm) Kurumun prim tahakkukuna ve sigortal\u0131lar\u0131n sosyal g\u00fcvenlik haklar\u0131na dayanak te\u015fkil eden bu Kanunun 86 nc\u0131 maddesinin on \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca verilmesi gereken beyannamedeki sigortal\u0131lar\u0131n, prime esas kazan\u00e7lar\u0131n\u0131n veya hizmetlerinin bildirilmedi\u011fi, eksik ya da ge\u00e7 bildirildi\u011fi anla\u015f\u0131lan her bir i\u015fyeri i\u00e7in;<\/p>\n

                                                                                                    1) Beyannamenin as\u0131l olmas\u0131 h\u00e2linde, ayl\u0131k asgari \u00fccretin iki kat\u0131n\u0131 ge\u00e7memek kayd\u0131yla beyannamede kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131 ba\u015f\u0131na, ayl\u0131k asgari \u00fccretin be\u015fte biri tutar\u0131nda,<\/p>\n

                                                                                                    2) Beyannamenin ek olmas\u0131 h\u00e2linde, ayl\u0131k asgari \u00fccretin iki kat\u0131n\u0131 ge\u00e7memek kayd\u0131yla her bir ek beyannamede kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131 ba\u015f\u0131na, ayl\u0131k asgari \u00fccretin sekizde biri tutar\u0131nda,<\/p>\n

                                                                                                    3) Ek beyannamenin, 86 nc\u0131 maddenin be\u015finci f\u0131kras\u0131na istinaden Kurumca resen d\u00fczenlenmesi durumunda, ayl\u0131k asgari \u00fccretin iki kat\u0131n\u0131 ge\u00e7memek kayd\u0131yla her bir ek beyannamede kay\u0131tl\u0131 sigortal\u0131 say\u0131s\u0131 ba\u015f\u0131na, ayl\u0131k asgari \u00fccretin yar\u0131s\u0131 tutar\u0131nda,<\/p>\n

                                                                                                    4) Beyannamenin mahkeme karar\u0131, Kurumun denetim ve kontrol ile g\u00f6revlendirilmi\u015f memurlar\u0131nca yap\u0131lan tespitler veya di\u011fer kamu idarelerinin denetim elemanlar\u0131nca kendi mevzuatlar\u0131 gere\u011fince yapacaklar\u0131 soru\u015fturma, denetim ve incelemeler neticesinde ya da bankalar, d\u00f6ner sermayeli kurulu\u015flar, kamu idareleri ile kanunla kurulan kurum ve kurulu\u015flardan al\u0131nan bilgi ve belgelerden, hizmetleri ve kazan\u00e7lar\u0131 Kuruma bildirilmedi\u011fi veya eksik bildirildi\u011fi ya da sadece hizmetlerinin Kuruma eksik bildirildi\u011fi anla\u015f\u0131lan sigortal\u0131larla ilgili olmas\u0131 h\u00e2linde, beyannamenin as\u0131l veya ek nitelikte olup olmad\u0131\u011f\u0131, i\u015fverence d\u00fczenlenip d\u00fczenlenmedi\u011fi dikkate al\u0131nmaks\u0131z\u0131n, ayl\u0131k beyannamedeki her bir i\u015fyeri i\u00e7in,<\/p>\n

                                                                                                      \n
                                                                                                    1. a) Kamu idareleri ile 213 say\u0131l\u0131 Vergi Usul Kanunu uyar\u0131nca bilan\u00e7o esas\u0131na g\u00f6re defter tutmak zorunda olanlar hakk\u0131nda asgari \u00fccretin \u00fc\u00e7 kat\u0131n\u0131 ge\u00e7memek \u00fczere sigortal\u0131 ba\u015f\u0131na ayl\u0131k asgari \u00fccret tutar\u0131nda,<\/li>\n
                                                                                                    2. b) Di\u011fer defterleri tutmak zorunda olanlar hakk\u0131nda asgari \u00fccretin iki kat\u0131n\u0131 ge\u00e7memek \u00fczere sigortal\u0131 ba\u015f\u0131na yar\u0131m asgari \u00fccret tutar\u0131nda,<\/li>\n
                                                                                                    3. c) Defter tutmakla y\u00fck\u00fcml\u00fc olmayanlar hakk\u0131nda ayl\u0131k asgari \u00fccreti ge\u00e7memek \u00fczere sigortal\u0131 ba\u015f\u0131na asgari \u00fccretin \u00fc\u00e7te biri tutar\u0131nda,<\/li>\n<\/ol>\n

                                                                                                      \u00e7) Beyannamedeki her bir i\u015fyerinden bildirilen sigortal\u0131lar\u0131n sadece prime esas kazan\u00e7lar\u0131n\u0131n eksik bildirildi\u011finin anla\u015f\u0131lmas\u0131 h\u00e2linde ise beyannamenin as\u0131l veya ek nitelikte olup olmad\u0131\u011f\u0131, i\u015fverence d\u00fczenlenip d\u00fczenlenmedi\u011fi dikkate al\u0131nmaks\u0131z\u0131n, ayl\u0131k asgari \u00fccretin onda birinden az, iki kat\u0131ndan fazla olmamak \u00fczere tespit edilen prime esas kazan\u00e7 tutar\u0131nda,<\/p>\n

                                                                                                      idari para cezas\u0131 uygulan\u0131r.<\/p>\n

                                                                                                        \n
                                                                                                      1. n) Muhtasar ve prim hizmet beyannamesinde, sigortal\u0131lar\u0131n i\u015fyerlerinde fiilen yapt\u0131klar\u0131 i\u015fe uygun meslek ad\u0131 ve kodunu, ger\u00e7e\u011fe ayk\u0131r\u0131 bildiren her bir i\u015fyeri i\u00e7in ayl\u0131k asgari \u00fccreti ge\u00e7memek \u00fczere meslek ad\u0131 ve kodu ger\u00e7e\u011fe ayk\u0131r\u0131 bildirilen sigortal\u0131 ba\u015f\u0131na asgari \u00fccretin onda biri tutar\u0131nda idari para cezas\u0131 uygulan\u0131r.\u201d<\/li>\n<\/ol>\n

                                                                                                        MADDE 52-<\/strong> 5510 say\u0131l\u0131 Kanunun ek 2 nci maddesinin ikinci f\u0131kras\u0131na \u201cayl\u0131k prim ve hizmet belgelerinin\u201d ibaresinden sonra gelmek \u00fczere \u201cKuruma, muhtasar ve prim hizmet beyannamelerinin Maliye Bakanl\u0131\u011f\u0131na\u201d ibaresi eklenmi\u015f ve f\u0131krada yer alan \u201cyasal s\u00fcresi i\u00e7erisinde\u201d ibaresinden sonra gelen \u201cKuruma\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                        MADDE 53- <\/strong>5510 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ek madde eklenmi\u015ftir.<\/p>\n

                                                                                                        \u201cEK MADDE 12- Ayl\u0131k prim ve hizmet belgesinin muhtasar ve prim hizmet beyannamesi ad\u0131 alt\u0131nda muhtasar beyanname ile birle\u015ftirilerek Maliye Bakanl\u0131\u011f\u0131na verilmeye ba\u015flan\u0131ld\u0131\u011f\u0131 tarihten \u00f6nceki d\u00f6nemlere ait y\u00fck\u00fcml\u00fcl\u00fckler nedeniyle verilmesi gereken ayl\u0131k prim ve hizmet belgeleri Sosyal G\u00fcvenlik Kurumunca belirlenen usul ve esaslar \u00e7er\u00e7evesinde Kuruma verilir.\u201d<\/p>\n

                                                                                                        MADDE 54-<\/strong> 5510 say\u0131l\u0131 Kanunun ge\u00e7ici 68 inci maddesinin;<\/p>\n

                                                                                                          \n
                                                                                                        1. a) Birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201c2016 y\u0131l\u0131nda cari aya ili\u015fkin verilen ayl\u0131k prim ve hizmet belgelerinde\u201d ibaresinden sonra gelmek \u00fczere \u201cveya muhtasar ve prim hizmet beyannamelerinde\u201d ibaresi,<\/li>\n
                                                                                                        2. b) \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cayl\u0131k prim ve hizmet belgelerini\u201d ibaresinden sonra gelmek \u00fczere \u201cveya muhtasar ve prim hizmet beyannamelerini\u201d ibaresi,<\/li>\n
                                                                                                        3. c) Alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201c2016 y\u0131l\u0131nda cari aya ili\u015fkin verilen ayl\u0131k prim ve hizmet belgelerinde\u201d ibaresinden sonra gelmek \u00fczere \u201cveya muhtasar ve prim hizmet beyannamelerinde\u201d ibaresi,<\/li>\n<\/ol>\n

                                                                                                          \u00e7) Dokuzuncu f\u0131kras\u0131nda yer alan \u201cayl\u0131k prim ve hizmet belgelerinde\u201d ibaresinden sonra gelmek \u00fczere \u201cveya Maliye Bakanl\u0131\u011f\u0131na verilecek muhtasar ve prim hizmet beyannamelerinde\u201d ibaresi,<\/p>\n

                                                                                                          eklenmi\u015ftir.<\/p>\n

                                                                                                          MADDE 55-<\/strong> 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/p>\n

                                                                                                          \u201c\u00f6) T\u00fcm giderlerinin kanuni ve i\u015f merkezi T\u00fcrkiye\u2019de bulunmayan kurumlar taraf\u0131ndan kar\u015f\u0131lanmas\u0131 ve s\u00f6z konusu giderlerin T\u00fcrkiye\u2019de tam veya dar m\u00fckellefiyete tabi herhangi bir kurumun hesaplar\u0131na intikal ettirilmemesi veya k\u00e2r\u0131ndan ayr\u0131lmamas\u0131 kayd\u0131yla, Ekonomi Bakanl\u0131\u011f\u0131ndan al\u0131nan izne istinaden kurulan b\u00f6lgesel y\u00f6netim merkezleri (T\u00fcrkiye\u2019de tam veya dar m\u00fckellefiyete tabi herhangi bir kurumun, b\u00f6lgesel y\u00f6netim merkezinin y\u00f6netimi alt\u0131nda bulunmas\u0131 muafiyet h\u00fckm\u00fcn\u00fcn uygulamas\u0131na engel te\u015fkil etmez.).\u201d<\/p>\n

                                                                                                          MADDE 56-<\/strong> 5520 say\u0131l\u0131 Kanunun 5 inci maddesinin;<\/p>\n

                                                                                                            \n
                                                                                                          1. a) Birinci f\u0131kras\u0131n\u0131n (e) bendinin birinci paragraf\u0131nda yer alan parantez i\u00e7i h\u00fck\u00fcm y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve be\u015finci paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                            \u201cDevir veya b\u00f6l\u00fcnme suretiyle devral\u0131nan ta\u015f\u0131nmazlar, i\u015ftirak hisseleri, kurucu senetleri ve intifa senetleri ile r\u00fc\u00e7han haklar\u0131n\u0131n sat\u0131\u015f\u0131nda aktifte bulundurma s\u00fcrelerinin hesab\u0131nda, devir olunan veya b\u00f6l\u00fcnen kurumda ge\u00e7en s\u00fcreler de dikkate al\u0131n\u0131r. 21\/11\/2012 tarihli ve 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring ve Finansman \u015eirketleri Kanunu kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 \u015fart\u0131yla, kurumlar taraf\u0131ndan finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131na veya 6\/12\/2012 tarihli ve 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu kapsam\u0131nda kira sertifikas\u0131 ihrac\u0131 amac\u0131yla varl\u0131k kiralama \u015firketlerine devredilen ta\u015f\u0131nmazlar\u0131n kirac\u0131 ya da kaynak kurulu\u015f taraf\u0131ndan \u00fc\u00e7\u00fcnc\u00fc ki\u015filere sat\u0131\u015f\u0131nda, aktifte bulundurma s\u00fcrelerinin hesab\u0131nda, bu ta\u015f\u0131nmazlar\u0131n finansal kiralama \u015firketi, kat\u0131l\u0131m bankalar\u0131, kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131 ile varl\u0131k kiralama \u015firketinin aktifinde bulundu\u011fu s\u00fcreler de dikkate al\u0131n\u0131r.\u201d<\/p>\n

                                                                                                              \n
                                                                                                            1. b) Birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bentler eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                              \u201cj) Her t\u00fcrl\u00fc ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131n 6361 say\u0131l\u0131 Kanun kapsam\u0131nda geri kiralama amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 \u015fart\u0131yla, kurumlar taraf\u0131ndan finansal kiralama \u015firketleri, kat\u0131l\u0131m bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131na sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar ve bu kurumlarca s\u00f6z konusu varl\u0131klar\u0131n devral\u0131nd\u0131\u011f\u0131 kuruma kira s\u00fcresi sonunda devrinden do\u011fan kazan\u00e7lar.<\/p>\n

                                                                                                              \u0130stisnadan yararlanan sat\u0131\u015f kazanc\u0131, kirac\u0131 taraf\u0131ndan pasifte \u00f6zel bir fon hesab\u0131nda tutulur ve \u00f6zel fon hesab\u0131nda tutulan bu tutar sadece kirac\u0131 taraf\u0131ndan bu varl\u0131klar i\u00e7in ayr\u0131lacak amortismanlar\u0131n (bu varl\u0131klar\u0131n kiralayan kurumlara devrinden \u00f6nce kirac\u0131daki net bilan\u00e7o aktif de\u011ferine isabet eden amortismanlar hari\u00e7) itfas\u0131nda kullan\u0131l\u0131r. \u0130stisna edilen kazan\u00e7tan herhangi bir \u015fekilde ba\u015fka bir hesaba nakledilen veya i\u015fletmeden \u00e7ekilen ya da dar m\u00fckellef kurumlarca ana merkeze aktar\u0131lan k\u0131s\u0131m i\u00e7in uygulanan istisna dolay\u0131s\u0131yla zaman\u0131nda tahakkuk ettirilmeyen vergiler ziyaa u\u011fram\u0131\u015f say\u0131l\u0131r. Kurumlar\u0131n tasfiyesi (bu Kanuna g\u00f6re yap\u0131lan devir ve b\u00f6l\u00fcnmeler hari\u00e7) h\u00e2linde de bu h\u00fck\u00fcm uygulan\u0131r.<\/p>\n

                                                                                                              S\u00f6z konusu varl\u0131klar\u0131n,<\/p>\n

                                                                                                                \n
                                                                                                              1. i) Kirac\u0131 taraf\u0131ndan veya<\/li>\n
                                                                                                              2. ii) Kiralayan kurumlar taraf\u0131ndan finansal kiralama y\u00f6ntemi d\u00e2hil olmak \u00fczere (6361 say\u0131l\u0131 Kanunda yer alan s\u00f6zle\u015fmeden kaynaklanan y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilememesi h\u00e2lleri hari\u00e7),<\/li>\n<\/ol>\n

                                                                                                                \u00fc\u00e7\u00fcnc\u00fc ki\u015fi ve kurumlara sat\u0131lmas\u0131 durumunda, kiralayan kurumlara devrinden \u00f6nce bu varl\u0131klar\u0131n kirac\u0131daki net bilan\u00e7o aktif de\u011feri ile bu varl\u0131klar i\u00e7in an\u0131lan kurumlar\u0131n kazanc\u0131n\u0131n tespitinde dikkate al\u0131nan toplam amortisman tutar\u0131 dikkate al\u0131narak, sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftiren kurum nezdinde vergilendirme yap\u0131l\u0131r.<\/p>\n

                                                                                                                S\u00f6zle\u015fmeden kaynaklanan y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilememesi nedeniyle sat-kirala-geri al i\u015fleminin tekemm\u00fcl etmemesi h\u00e2linde, istisna nedeniyle kirac\u0131 ad\u0131na zaman\u0131nda tahakkuk ettirilmeyen vergiler, vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n gecikme faiziyle birlikte tahsil olunur.<\/p>\n

                                                                                                                  \n
                                                                                                                1. k) Her t\u00fcrl\u00fc varl\u0131k ve haklar\u0131n, kaynak kurulu\u015flarca, kira sertifikas\u0131 ihrac\u0131 amac\u0131yla ve s\u00f6zle\u015fme sonunda geri al\u0131nmas\u0131 \u015fart\u0131yla varl\u0131k kiralama \u015firketlerine sat\u0131\u015f\u0131 ile varl\u0131k kiralama \u015firketlerince bu varl\u0131klar\u0131n devral\u0131nd\u0131\u011f\u0131 kuruma sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar.<\/li>\n<\/ol>\n

                                                                                                                  \u0130stisnadan yararlanan sat\u0131\u015f kazanc\u0131, kaynak kurulu\u015f taraf\u0131ndan pasifte \u00f6zel bir fon hesab\u0131nda tutulur ve \u00f6zel fon hesab\u0131nda tutulan bu tutar sadece kaynak kurulu\u015f taraf\u0131ndan varl\u0131k kiralama \u015firketinden devral\u0131nd\u0131\u011f\u0131 tarihten itibaren bu varl\u0131klar i\u00e7in ayr\u0131lacak amortismanlar\u0131n (bu varl\u0131klar\u0131n varl\u0131k kiralama \u015firketine devrinden \u00f6nce kaynak kurulu\u015ftaki net bilan\u00e7o aktif de\u011ferine isabet eden amortismanlar hari\u00e7) itfas\u0131nda kullan\u0131l\u0131r. \u0130stisna edilen kazan\u00e7tan herhangi bir \u015fekilde ba\u015fka bir hesaba nakledilen veya i\u015fletmeden \u00e7ekilen ya da dar m\u00fckellef kurumlarca ana merkeze aktar\u0131lan k\u0131s\u0131m i\u00e7in uygulanan istisna dolay\u0131s\u0131yla zaman\u0131nda tahakkuk ettirilmeyen vergiler ziyaa u\u011fram\u0131\u015f say\u0131l\u0131r. Kurumlar\u0131n tasfiyesi (bu Kanuna g\u00f6re yap\u0131lan devir ve b\u00f6l\u00fcnmeler hari\u00e7) h\u00e2linde de bu h\u00fck\u00fcm uygulan\u0131r.<\/p>\n

                                                                                                                  S\u00f6z konusu varl\u0131klar\u0131n, kaynak kurulu\u015f taraf\u0131ndan \u00fc\u00e7\u00fcnc\u00fc ki\u015fi ve kurumlara sat\u0131lmas\u0131 durumunda, varl\u0131k kiralama \u015firketine devrinden \u00f6nce bu varl\u0131klar\u0131n kaynak kurulu\u015ftaki net bilan\u00e7o aktif de\u011feri ile bu varl\u0131klar i\u00e7in an\u0131lan kurumlar\u0131n kazanc\u0131n\u0131n tespitinde dikkate al\u0131nan toplam amortisman tutar\u0131 dikkate al\u0131narak kaynak kurulu\u015f nezdinde vergilendirme yap\u0131l\u0131r.<\/p>\n

                                                                                                                  S\u00f6z konusu varl\u0131klar\u0131n varl\u0131k kiralama \u015firketleri taraf\u0131ndan \u00fc\u00e7\u00fcnc\u00fc ki\u015fi ve kurumlara sat\u0131lmas\u0131 durumunda ise varl\u0131k kiralama \u015firketlerinin bu sat\u0131\u015f i\u015fleminden do\u011fan kazan\u00e7lar\u0131 varl\u0131k kiralama \u015firketleri nezdinde kurumlar vergisine tabi tutulur ve istisna uygulamas\u0131 dolay\u0131s\u0131yla kaynak kurulu\u015f ad\u0131na zaman\u0131nda tahakkuk ettirilmeyen vergiler, vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n gecikme faiziyle birlikte tahsil olunur.\u201d<\/p>\n

                                                                                                                  MADDE 57-<\/strong> 5520 say\u0131l\u0131 Kanunun 5\/B maddesinin;<\/p>\n

                                                                                                                    \n
                                                                                                                  1. a) \u0130kinci f\u0131kras\u0131n\u0131n (c) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n
                                                                                                                  2. b) \u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                                    \u201c(3) \u0130stisna uygulamas\u0131na patent veya faydal\u0131 model belgesinin verildi\u011fi tarihten itibaren ba\u015flan\u0131r ve ilgili patent veya faydal\u0131 model belgesi i\u00e7in sa\u011flanan koruma s\u00fcresi a\u015f\u0131lmamak kayd\u0131yla bu istisnadan yararlan\u0131labilir. Bulu\u015fun \u00fcretim s\u00fcrecinde kullan\u0131lmas\u0131 sonucu \u00fcretilen \u00fcr\u00fcnlerin sat\u0131\u015f\u0131ndan elde edilen kazan\u00e7lar\u0131n, patentli veya faydal\u0131 model belgeli bulu\u015fa atfedilen k\u0131sm\u0131, ayr\u0131\u015ft\u0131r\u0131lmak suretiyle transfer fiyatland\u0131rmas\u0131 esaslar\u0131na g\u00f6re tespit edilir.\u201d<\/p>\n

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                                                                                                                    1. c) Yedinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                                      \u201c(7) Birinci ve be\u015finci f\u0131kralarda yer alan %50 oran\u0131n\u0131 ayr\u0131 ayr\u0131 ya da birlikte s\u0131f\u0131ra kadar indirmeye, %100\u2019e kadar art\u0131rmaya, bu oranlar\u0131 sekt\u00f6rler ile birinci f\u0131krada yer alan gelir, kazan\u00e7 ve iratlar itibar\u0131yla ya da patent veya faydal\u0131 model belgesine g\u00f6re farkl\u0131la\u015ft\u0131rmaya, tekrar kanuni seviyesine indirmeye, be\u015finci f\u0131krada yer alan s\u00fcreyi bir y\u0131la kadar indirmeye, tekrar kanuni seviyesine kadar \u00e7\u0131karmaya Bakanlar Kurulu; \u00fc\u00e7\u00fcnc\u00fc f\u0131krada yer alan transfer fiyatland\u0131rmas\u0131 suretiyle ayr\u0131\u015ft\u0131rma y\u00f6ntemi yerine sat\u0131\u015f, has\u0131lat, gider, harcama, maliyet veya benzeri unsurlar\u0131 dikkate alarak kazanc\u0131n ayr\u0131\u015ft\u0131r\u0131lmas\u0131nda basitle\u015ftirilmi\u015f y\u00f6ntemler tespit etmeye ve bu maddenin uygulamas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/p>\n

                                                                                                                      MADDE 58- <\/strong>5520 say\u0131l\u0131 Kanunun 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n;<\/p>\n

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                                                                                                                      1. a) (a) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n
                                                                                                                      2. b) (\u011f) bendinin;<\/li>\n<\/ol>\n

                                                                                                                        1) Birinci paragraf\u0131nda yer alan \u201c\u00e7a\u011fr\u0131 merkezi ve veri saklama hizmeti\u201d ibaresi \u201c\u00e7a\u011fr\u0131 merkezi, \u00fcr\u00fcn testi, sertifikasyon, veri saklama, veri i\u015fleme, veri analizi ve ilgili bakanl\u0131klar\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131nmak suretiyle Maliye Bakanl\u0131\u011f\u0131nca belirlenen mesleki e\u011fitim\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                                                        2) \u00dc\u00e7\u00fcnc\u00fc paragraf\u0131na \u201chizmet alanlar\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cve kazan\u00e7 tutarlar\u0131\u201d ibaresi eklenmi\u015ftir.<\/p>\n

                                                                                                                        MADDE 59- <\/strong>5520 say\u0131l\u0131 Kanunun 13 \u00fcnc\u00fc maddesinin;<\/p>\n

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                                                                                                                        1. a) \u0130kinci f\u0131kras\u0131na \u201c\u0130li\u015fkinin do\u011frudan veya dolayl\u0131 olarak ortakl\u0131k kanal\u0131yla olu\u015ftu\u011fu durumlar\u0131n \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131 kapsam\u0131nda say\u0131lmas\u0131 i\u00e7in en az %10 oran\u0131nda ortakl\u0131k, oy veya k\u00e2r pay\u0131 hakk\u0131n\u0131n olmas\u0131 \u015fart\u0131 aran\u0131r. Ortakl\u0131k ili\u015fkisi olmadan do\u011frudan veya dolayl\u0131 olarak en az %10 oran\u0131nda oy veya k\u00e2r pay\u0131 hakk\u0131n\u0131n oldu\u011fu durumlarda da taraflar ili\u015fkili ki\u015fi say\u0131l\u0131r. \u0130li\u015fkili ki\u015filer a\u00e7\u0131s\u0131ndan bu oranlar topluca dikkate al\u0131n\u0131r.\u201d c\u00fcmleleri eklenmi\u015ftir.<\/li>\n
                                                                                                                        2. b) D\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (\u00e7) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve bu bentten sonra gelmek \u00fczere (d) bendi eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                                          \u201c\u00e7) \u0130\u015flemsel k\u00e2r y\u00f6ntemleri: Emsallere uygun fiyat veya bedelin tespitinde, ili\u015fkili ki\u015filer aras\u0131ndaki i\u015flemden do\u011fan k\u00e2r\u0131 esas alan y\u00f6ntemleri ifade eder. Bu y\u00f6ntemler, i\u015fleme dayal\u0131 net k\u00e2r marj\u0131 y\u00f6ntemi ve k\u00e2r b\u00f6l\u00fc\u015f\u00fcm y\u00f6ntemidir. \u0130\u015fleme dayal\u0131 net k\u00e2r marj\u0131 y\u00f6ntemi, m\u00fckellefin kontrol alt\u0131ndaki bir i\u015flemden; maliyetler, sat\u0131\u015flar veya varl\u0131klar gibi ilgili ve uygun bir temele dayanarak tespit etti\u011fi net k\u00e2r marj\u0131n\u0131n incelenmesi esas\u0131na dayan\u0131r. K\u00e2r b\u00f6l\u00fc\u015f\u00fcm y\u00f6ntemi, ili\u015fkili ki\u015filerin bir veya daha fazla say\u0131daki kontrol alt\u0131ndaki i\u015flemlere ili\u015fkin toplam faaliyet k\u00e2r\u0131 ya da zarar\u0131n\u0131n, \u00fcstlendikleri i\u015flevler ve y\u00fcklendikleri riskler nispetinde ili\u015fkili ki\u015filer aras\u0131nda emsallere uygun olarak b\u00f6l\u00fc\u015ft\u00fcr\u00fclmesi esas\u0131na dayan\u0131r.\u201d<\/p>\n

                                                                                                                          \u201cd) Emsallere uygun fiyata yukar\u0131daki y\u00f6ntemlerden herhangi birisi ile ula\u015fma olana\u011f\u0131 yoksa m\u00fckellef, i\u015flemin niteli\u011fine uygun olarak kendi belirleyece\u011fi bir y\u00f6ntemi de kullanabilir.\u201d<\/p>\n

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                                                                                                                          1. c) Be\u015finci f\u0131kras\u0131na \u201cM\u00fckellef ve Bakanl\u0131k, belirlenen y\u00f6ntemin zamana\u015f\u0131m\u0131na u\u011framam\u0131\u015f ge\u00e7mi\u015f vergilendirme d\u00f6nemlerine de tatbik edilmesini, Vergi Usul Kanununun pi\u015fmanl\u0131k ve \u0131slah h\u00fck\u00fcmlerinin uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn olmas\u0131 ile anla\u015fma ko\u015fullar\u0131n\u0131n bu d\u00f6nemlerde de ge\u00e7erli olmas\u0131 h\u00e2linde, anla\u015fma kapsam\u0131na almak suretiyle sa\u011flayabilir. Bu durumda, imzalanan anla\u015fma s\u00f6z konusu h\u00fck\u00fcmlerde yer alan haber verme dilek\u00e7esi yerine ge\u00e7er, beyan ve \u00f6deme i\u015flemleri buna g\u00f6re tekemm\u00fcl ettirilir. Anla\u015fman\u0131n ge\u00e7mi\u015f vergilendirme d\u00f6nemlerine uygulanmas\u0131 sebebiyle daha \u00f6nceden \u00f6denen vergiler ret ve iade edilmez.\u201d c\u00fcmleleri eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                                            \u00e7) Yedinci f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015f ve mevcut sekizinci f\u0131kra buna g\u00f6re tesels\u00fcl ettirilmi\u015ftir.<\/p>\n

                                                                                                                            \u201c(8) Transfer fiyatland\u0131rmas\u0131na ili\u015fkin belgelendirme y\u00fck\u00fcml\u00fcl\u00fcklerinin tam ve zaman\u0131nda yerine getirilmi\u015f olmas\u0131 kayd\u0131yla, \u00f6rt\u00fcl\u00fc olarak da\u011f\u0131t\u0131lan kazan\u00e7 nedeniyle zaman\u0131nda tahakkuk ettirilmemi\u015f veya eksik tahakkuk ettirilmi\u015f vergiler i\u00e7in vergi ziya\u0131 cezas\u0131 (Vergi Usul Kanununun 359 uncu maddesinde yaz\u0131l\u0131 fiillerle vergi ziya\u0131na sebebiyet verilmesi hali hari\u00e7) %50 indirimli olarak uygulan\u0131r.\u201d<\/p>\n

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                                                                                                                            1. d) Mevcut sekizinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                                              \u201c(9) Bakanlar Kurulu; ikinci f\u0131krada yer alan oranlar\u0131, ger\u00e7ek ki\u015filer, kurumlar, do\u011frudan veya dolayl\u0131 ortaklar itibar\u0131yla ya da ortakl\u0131k pay\u0131n\u0131n edinim \u015fekline g\u00f6re topluca veya ayr\u0131 ayr\u0131 %1\u2019e kadar indirmeye, %25\u2019e kadar \u00e7\u0131karmaya, oran \u015fart\u0131n\u0131 kald\u0131rmaya; be\u015finci f\u0131krada yer alan s\u00fcreyi be\u015f y\u0131la kadar art\u0131rmaya, belgelendirme y\u00fck\u00fcml\u00fcl\u00fckleri ve bu y\u00fck\u00fcml\u00fcl\u00fckler kapsam\u0131na, uluslararas\u0131 anla\u015fmalar do\u011frultusunda, yurt d\u0131\u015f\u0131nda yer alan ili\u015fkili ki\u015filerin faaliyetlerine ili\u015fkin bilgilerin d\u00e2hil edilmesi zorunlulu\u011fu getirmeye; bu bilgilerin uluslararas\u0131 anla\u015fmalar \u00e7er\u00e7evesinde di\u011fer \u00fclkelerle kar\u015f\u0131l\u0131kl\u0131 olarak payla\u015f\u0131lmas\u0131na ili\u015fkin usullerle transfer fiyatland\u0131rmas\u0131 ile ilgili di\u011fer usul ve esaslar\u0131 belirlemeye yetkilidir.\u201d<\/p>\n

                                                                                                                              MADDE 60-<\/strong> 28\/2\/2008 tarihli ve 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanunun;<\/p>\n

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                                                                                                                              1. a) 3 \u00fcnc\u00fc maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki 3\/A maddesi eklenmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                                                \u201cDi\u011fer te\u015fvik unsurlar\u0131<\/p>\n

                                                                                                                                MADDE 3\/A- (1) Gelir ve kurumlar vergisi m\u00fckelleflerinin, i\u015fletmeleri b\u00fcnyesinde ger\u00e7ekle\u015ftirdikleri m\u00fcnhas\u0131ran yeni teknoloji ve bilgi aray\u0131\u015f\u0131na y\u00f6nelik ara\u015ft\u0131rma ve geli\u015ftirme harcamalar\u0131 tutar\u0131n\u0131n %100\u2019\u00fc, bu kapsamdaki projelerin Bilim, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 taraf\u0131ndan Ar-Ge ve yenilik projesi olarak de\u011ferlendirilmesi \u015fart\u0131yla, 5520 say\u0131l\u0131 Kanunun 10 uncu maddesi ve 193 say\u0131l\u0131 Kanunun 89 uncu maddesi uyar\u0131nca kazanc\u0131n tespitinde indirim konusu yap\u0131l\u0131r. Ayr\u0131ca bu harcamalar, 213 say\u0131l\u0131 Kanuna g\u00f6re aktifle\u015ftirilmek suretiyle amortisman yoluyla itfa edilir, bir iktisadi k\u0131ymet olu\u015fmamas\u0131 h\u00e2linde ise do\u011frudan gider yaz\u0131l\u0131r.<\/p>\n

                                                                                                                                (2) Kazanc\u0131n yetersiz olmas\u0131 nedeniyle ilgili vergilendirme d\u00f6neminde indirim konusu yap\u0131lamayan tutar, sonraki vergilendirme d\u00f6nemlerine devredilir. Devredilen tutar, takip eden y\u0131llarda 213 say\u0131l\u0131 Kanuna g\u00f6re her y\u0131l belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                                                (3) Ara\u015ft\u0131rma ve geli\u015ftirme faaliyetleri ile do\u011frudan ili\u015fkili olmayan giderlerden Ar-Ge indirimi hesaplanmaz. Ar-Ge indirimi tutar\u0131n\u0131n hesab\u0131nda tamamen ara\u015ft\u0131rma ve geli\u015ftirme faaliyetlerinde kullan\u0131lan amortismana tabi iktisadi k\u0131ymetler i\u00e7in hesaplanan amortismanlar ile ba\u015fka faaliyetlerde de kullan\u0131lan makine ve te\u00e7hizat i\u00e7in hesaplanan amortismanlar\u0131n bu k\u0131ymetlerin ara\u015ft\u0131rma ve geli\u015ftirme faaliyetlerinde kullan\u0131ld\u0131klar\u0131 g\u00fcn say\u0131s\u0131na isabet eden k\u0131sm\u0131 dikkate al\u0131nabilir. Bu madde kapsam\u0131nda Ar-Ge indiriminden yararlan\u0131lacak harcamalar\u0131n kapsam\u0131n\u0131 ve uygulamadan yararlan\u0131labilmesi i\u00e7in gerekli belgeler ile usulleri belirlemeye Maliye Bakanl\u0131\u011f\u0131 ile Bilim, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 m\u00fc\u015ftereken yetkilidir.\u201d<\/p>\n

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                                                                                                                                1. b) 4 \u00fcnc\u00fc maddesinin be\u015finci f\u0131kras\u0131nda yer alan \u201c193 say\u0131l\u0131 Kanunun 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (9) ve (13) numaral\u0131 bentleri, 5520 say\u0131l\u0131 Kanunun 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) ve (\u011f) bentleri h\u00fck\u00fcmleri ile\u201d ibaresi \u201c193 say\u0131l\u0131 Kanunun 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (13) numaral\u0131 bendi, 5520 say\u0131l\u0131 Kanunun 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (\u011f) bendi h\u00fck\u00fcmleri ile\u201d\u00a0 \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/li>\n<\/ol>\n

                                                                                                                                  MADDE 61-<\/strong> 14\/12\/2009 tarihli ve 5941 say\u0131l\u0131 \u00c7ek Kanununun 2 nci maddesinin ikinci f\u0131kras\u0131nda yer alan \u201cT\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 kay\u0131tlar\u0131n\u0131,\u201d ibaresi \u201cRisk Merkezi ile adli sicil kay\u0131tlar\u0131n\u0131 ve\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmleler eklenmi\u015f, d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cyapt\u0131\u011f\u0131, temsilcisi veya imza\u201d ibaresi \u201cyapt\u0131\u011f\u0131 veya ticaret siciline tescil edilen\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve yedinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bentler eklenmi\u015ftir.<\/p>\n

                                                                                                                                  \u201cMuhatap banka; ger\u00e7ek veya t\u00fczel ki\u015fi ad\u0131na a\u00e7\u0131lmas\u0131 talep olunan \u00e7ek hesaplar\u0131nda bunlar\u0131n, sermaye \u015firketlerinde ayr\u0131ca y\u00f6netim organ\u0131nda g\u00f6rev yapanlar ile ticaret siciline tescil edilen \u015firket yetkililerinin \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131n\u0131n bulunmad\u0131\u011f\u0131 hususunu kontrol ederek, yasa\u011f\u0131n bulunmad\u0131\u011f\u0131na ili\u015fkin sorgulama sonucunu muhafaza eder. Bankalar \u00e7ek hesab\u0131 a\u00e7t\u0131klar\u0131 ki\u015filer ile \u00e7ek hesab\u0131 sahibi t\u00fczel ki\u015fi ise hesap a\u00e7\u0131l\u0131\u015f tarihi itibar\u0131yla t\u00fczel ki\u015fi taraf\u0131ndan bildirilen i\u015flem yetkililerini 13\/1\/2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 780 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen sisteme kaydeder.\u201d<\/p>\n

                                                                                                                                  \u201ce) \u00c7ek hesab\u0131 sahibi ger\u00e7ek ki\u015fi ise T\u00fcrkiye Cumhuriyeti kimlik numaras\u0131; t\u00fczel ki\u015filerde ise varsa Merkezi Sicil Kay\u0131t Sistemi (MERS\u0130S) numaras\u0131,<\/p>\n

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                                                                                                                                  1. f) \u00c7ek hesab\u0131 sahibi ile d\u00fczenleyenin farkl\u0131 ki\u015filer olmas\u0131 h\u00e2linde, ayr\u0131ca d\u00fczenleyenin T\u00fcrkiye Cumhuriyeti kimlik numaras\u0131,\u201d<\/li>\n<\/ol>\n

                                                                                                                                    MADDE 62-<\/strong> 5941 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesinin alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201cCumhuriyet Ba\u015fsavc\u0131l\u0131\u011f\u0131na talepte\u201d ibaresi \u201cicra mahkemesine \u015fik\u00e2yette\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

                                                                                                                                    \u201c(10) Lehine karekodlu \u00e7ek d\u00fczenlenen lehdar, teslim ald\u0131\u011f\u0131 \u00e7eki T\u00fcrk Ticaret Kanununun 780 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda belirtilen sisteme kaydeder. Karekodlu \u00e7ekin sisteme kaydedildi\u011fi tarihten sonra \u00e7ek d\u00fczenleyen t\u00fczel ki\u015finin temsilcilerinde meydana gelen de\u011fi\u015fiklikler, \u00e7ek hesab\u0131 sahibi t\u00fczel ki\u015finin sorumlulu\u011funu ortadan kald\u0131rmaz.\u201d<\/p>\n

                                                                                                                                    MADDE 63-<\/strong> 5941 say\u0131l\u0131 Kanunun 5 inci maddesinin madde ba\u015fl\u0131\u011f\u0131 \u201cCeza sorumlulu\u011fu, \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131\u201d \u015feklinde, birinci, sekizinci ve onuncu f\u0131kralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, ikinci ve dokuzuncu f\u0131kralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde yeniden d\u00fczenlenmi\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201csorumluluk ile idar\u00ee yapt\u0131r\u0131m sorumlulu\u011fu\u201d ibaresi \u201cve cezai sorumluluk\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

                                                                                                                                    \u201c(1) \u00dczerinde yaz\u0131l\u0131 bulunan d\u00fczenleme tarihine g\u00f6re kanuni ibraz s\u00fcresi i\u00e7inde ibraz\u0131nda, \u00e7ekle ilgili olarak \u201ckar\u015f\u0131l\u0131ks\u0131zd\u0131r\u201d i\u015flemi yap\u0131lmas\u0131na sebebiyet veren ki\u015fi hakk\u0131nda, hamilin \u015fik\u00e2yeti \u00fczerine, her bir \u00e7ekle ilgili olarak, binbe\u015fy\u00fcz g\u00fcne kadar adli para cezas\u0131na h\u00fckmolunur. Ancak, h\u00fckmedilecek adli para cezas\u0131; \u00e7ek bedelinin kar\u015f\u0131l\u0131ks\u0131z kalan miktar\u0131, \u00e7ekin \u00fczerinde yaz\u0131l\u0131 bulunan d\u00fczenleme tarihine g\u00f6re kanuni ibraz tarihinden itibaren i\u015fleyecek 3095 say\u0131l\u0131 Kanuna g\u00f6re ticari i\u015flerde temerr\u00fct faizi oran\u0131 \u00fczerinden hesaplanacak faizi ile takip ve yarg\u0131lama gideri toplam\u0131ndan az olamaz. Mahkeme ayr\u0131ca, \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131na; bu yasa\u011f\u0131n bulunmas\u0131 h\u00e2linde, \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131n\u0131n devam\u0131na h\u00fckmeder. Yarg\u0131lama s\u0131ras\u0131nda da resen mahkeme taraf\u0131ndan koruma tedbiri olarak \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131na karar verilir. \u00c7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131, \u00e7ek hesab\u0131 sahibi ger\u00e7ek veya t\u00fczel ki\u015fi, bu t\u00fczel ki\u015fi ad\u0131na \u00e7ek ke\u015fide edenler ve kar\u015f\u0131l\u0131ks\u0131z \u00e7ekin bir sermaye \u015firketi ad\u0131na d\u00fczenlenmesi durumunda ayr\u0131ca y\u00f6netim organ\u0131 ile ticaret siciline tescil edilen \u015firket yetkilileri hakk\u0131nda uygulan\u0131r. Koruma tedbiri olarak verilen \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131 kararlar\u0131na kar\u015f\u0131 yap\u0131lan itirazlar bak\u0131m\u0131ndan 9\/6\/1932 tarihli ve 2004 say\u0131l\u0131 \u0130cra ve \u0130flas Kanununun 353 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc uygulan\u0131r. Bu su\u00e7tan dolay\u0131 a\u00e7\u0131lan davalar icra mahkemesinde g\u00f6r\u00fcl\u00fcr ve \u0130cra ve \u0130flas Kanununun 347, 349, 350, 351, 352 ve 353 \u00fcnc\u00fc maddelerinde d\u00fczenlenen yarg\u0131lama usul\u00fcne ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r. Bu davalar \u00e7ekin tahsil i\u00e7in bankaya ibraz edildi\u011fi veya \u00e7ek hesab\u0131n\u0131n a\u00e7\u0131ld\u0131\u011f\u0131 banka \u015fubesinin bulundu\u011fu yer ya da hesap sahibinin yahut \u015fik\u00e2yet\u00e7inin yerle\u015fim yeri mahkemesinde g\u00f6r\u00fcl\u00fcr.\u201d<\/p>\n

                                                                                                                                    \u201c(2) Birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re \u00e7ek kar\u015f\u0131l\u0131\u011f\u0131n\u0131 ilgili banka hesab\u0131nda bulundurmakla y\u00fck\u00fcml\u00fc olan ki\u015fi, \u00e7ek hesab\u0131 sahibidir. \u00c7ek hesab\u0131 sahibinin t\u00fczel ki\u015fi olmas\u0131 h\u00e2linde, bu t\u00fczel ki\u015finin mali i\u015flerini y\u00fcr\u00fctmekle g\u00f6revlendirilen y\u00f6netim organ\u0131n\u0131n \u00fcyesi, b\u00f6yle bir belirleme yap\u0131lmam\u0131\u015fsa y\u00f6netim organ\u0131n\u0131 olu\u015fturan ger\u00e7ek ki\u015fi veya ki\u015filer, \u00e7ek kar\u015f\u0131l\u0131\u011f\u0131n\u0131 ilgili banka hesab\u0131nda bulundurmakla y\u00fck\u00fcml\u00fcd\u00fcr. Birinci f\u0131kra uyar\u0131nca hakk\u0131nda \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131 karar\u0131 verilenler, yasakl\u0131l\u0131klar\u0131 s\u00fcresince sermaye \u015firketlerinin y\u00f6netim organlar\u0131nda g\u00f6rev alamazlar. Ancak, hakk\u0131nda yasaklama karar\u0131 verilenlerin mevcut organ \u00fcyelikleri g\u00f6rev s\u00fcrelerinin sonuna kadar devam eder.\u201d<\/p>\n

                                                                                                                                    \u201c(8) \u00c7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131 karar\u0131na ili\u015fkin bilgiler, g\u00fcvenli elektronik imza ile imzaland\u0131ktan sonra, Adalet Bakanl\u0131\u011f\u0131 Ulusal Yarg\u0131 A\u011f\u0131 Bili\u015fim Sistemi (UYAP) arac\u0131l\u0131\u011f\u0131yla MERS\u0130S ile Risk Merkezine elektronik ortamda bildirilir. Hakk\u0131nda \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131 karar\u0131 verilen ki\u015filer, Risk Merkezi taraf\u0131ndan bankalara bildirilir. Bu bildirimler ile bankalara yap\u0131lacak duyurulara ili\u015fkin esas ve usuller, Adalet Bakanl\u0131\u011f\u0131n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc al\u0131narak Risk Merkezi taraf\u0131ndan belirlenir.\u201d<\/p>\n

                                                                                                                                    \u201c(9) Kar\u015f\u0131l\u0131ks\u0131z kalan bir \u00e7ekle ilgili olarak yap\u0131lan yarg\u0131lama neticesinde mahkeme taraf\u0131ndan beraat, ceza verilmesine yer olmad\u0131\u011f\u0131, davan\u0131n d\u00fc\u015fmesi veya davan\u0131n reddine karar verilmesi h\u00e2linde, ayn\u0131 kararda, \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131n\u0131n kald\u0131r\u0131lmas\u0131na karar verilir. \u00c7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131n\u0131n kald\u0131r\u0131lmas\u0131na ili\u015fkin kararlar\u0131n kesinle\u015fmesi \u00fczerine, bu kararlar, MERS\u0130S ile Risk Merkezine sekizinci f\u0131kradaki usullere g\u00f6re bildirilir ve ilan olunur.\u201d<\/p>\n

                                                                                                                                    \u201c(10) Birinci f\u0131krada tan\u0131mlanan su\u00e7 nedeniyle, \u00f6n \u00f6deme, uzla\u015fma ve h\u00fckm\u00fcn a\u00e7\u0131klanmas\u0131n\u0131n geri b\u0131rak\u0131lmas\u0131na ili\u015fkin h\u00fck\u00fcmler uygulanmaz.\u201d<\/p>\n

                                                                                                                                    \u201c(11) Birinci f\u0131kra uyar\u0131nca verilen adli para cezalar\u0131n\u0131n \u00f6denmemesi durumunda, bu ceza, 13\/12\/2004 tarihli ve 5275 say\u0131l\u0131 Ceza ve G\u00fcvenlik Tedbirlerinin \u0130nfaz\u0131 Hakk\u0131nda Kanunun 106 nc\u0131 maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan kamuya yararl\u0131 bir i\u015fte \u00e7al\u0131\u015ft\u0131rma karar\u0131 verilmeksizin do\u011frudan hapis cezas\u0131na \u00e7evrilir.\u201d<\/p>\n

                                                                                                                                    MADDE 64-<\/strong> 5941 say\u0131l\u0131 Kanunun 6 nc\u0131 maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                                                                    \u201cEtkin pi\u015fmanl\u0131k ve \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131n\u0131n kald\u0131r\u0131lmas\u0131<\/p>\n

                                                                                                                                    MADDE 6- (1) Kar\u015f\u0131l\u0131ks\u0131z kalan \u00e7ek bedelinin, \u00e7ekin \u00fczerinde yaz\u0131l\u0131 bulunan d\u00fczenleme tarihine g\u00f6re kanun\u00ee ibraz tarihinden itibaren i\u015fleyecek 3095 say\u0131l\u0131 Kanuna g\u00f6re ticar\u00ee i\u015flerde temerr\u00fct faiz oran\u0131 \u00fczerinden hesaplanacak faizi ile birlikte tamamen \u00f6deyen ki\u015fi hakk\u0131nda,<\/p>\n

                                                                                                                                      \n
                                                                                                                                    1. a) Yarg\u0131lama a\u015famas\u0131nda mahkeme taraf\u0131ndan davan\u0131n d\u00fc\u015fmesine,<\/li>\n
                                                                                                                                    2. b) Mahk\u00fbmiyet h\u00fckm\u00fcn\u00fcn kesinle\u015fmesinden sonra mahkeme taraf\u0131ndan h\u00fckm\u00fcn b\u00fct\u00fcn sonu\u00e7lar\u0131yla ortadan kald\u0131r\u0131lmas\u0131na,<\/li>\n<\/ol>\n

                                                                                                                                      karar verilir. \u00c7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131n\u0131n kald\u0131r\u0131ld\u0131\u011f\u0131, MERS\u0130S ile Risk Merkezine 5 inci maddenin sekizinci f\u0131kras\u0131ndaki usullere g\u00f6re bildirilir ve ilan olunur.<\/p>\n

                                                                                                                                      (2) \u015eik\u00e2yetten vazge\u00e7me h\u00e2linde de birinci f\u0131kra h\u00fckm\u00fc uygulan\u0131r.<\/p>\n

                                                                                                                                      (3) Ki\u015fi, mahk\u00fbm oldu\u011fu cezan\u0131n tamamen infaz edildi\u011fi tarihten itibaren \u00fc\u00e7 y\u0131l ve her halde yasa\u011f\u0131n konuldu\u011fu tarihten itibaren on y\u0131l ge\u00e7tikten sonra, h\u00fckm\u00fc veren mahkemeden \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131n\u0131n kald\u0131r\u0131lmas\u0131n\u0131 isteyebilir; mahkemenin verece\u011fi karara itiraz edebilir. Bu itiraz bak\u0131m\u0131ndan \u0130cra ve \u0130flas Kanununun 353 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 h\u00fckm\u00fc uygulan\u0131r. \u00c7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131n\u0131n kald\u0131r\u0131lmas\u0131na ili\u015fkin karar kesinle\u015fti\u011finde, yasa\u011f\u0131n kald\u0131r\u0131ld\u0131\u011f\u0131, MERS\u0130S ile Risk Merkezine 5 inci maddenin sekizinci f\u0131kras\u0131ndaki usullere g\u00f6re bildirilir ve ilan olunur.\u201d<\/p>\n

                                                                                                                                      MADDE 65- <\/strong>5941 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki madde eklenmi\u015ftir.<\/p>\n

                                                                                                                                      \u201cGE\u00c7\u0130C\u0130 MADDE 4- (1) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce verilen \u00e7ek d\u00fczenleme ve \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131na ili\u015fkin kay\u0131tlar, bu Kanun gere\u011fince silinmesini gerektiren \u015fartlar olu\u015funcaya kadar T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131nda tutulmaya devam olunur.\u201d<\/p>\n

                                                                                                                                      MADDE 66-<\/strong> 13\/1\/2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 40 \u0131nc\u0131 maddesinin ikinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki c\u00fcmle eklenmi\u015ftir.<\/p>\n

                                                                                                                                      \u201cGer\u00e7ek ki\u015fi tacir ile t\u00fczel ki\u015fi tacir ad\u0131na imza atmaya yetkili ki\u015fi, ticaret unvan\u0131n\u0131 ve bunun alt\u0131na ataca\u011f\u0131 imzay\u0131, noter onay\u0131 \u015fart\u0131 aranmaks\u0131z\u0131n ticaret sicili m\u00fcd\u00fcr\u00fc yahut yard\u0131mc\u0131s\u0131 huzurunda yaz\u0131l\u0131 beyanda bulunmak suretiyle de verebilir.\u201d<\/p>\n

                                                                                                                                      MADDE 67-<\/strong> 6102 say\u0131l\u0131 Kanunun;<\/p>\n

                                                                                                                                        \n
                                                                                                                                      1. a) 212 nci maddesinin birinci f\u0131kras\u0131na \u201conaylanmas\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya \u015firket s\u00f6zle\u015fmesinin ticaret sicili m\u00fcd\u00fcr\u00fc yahut yard\u0131mc\u0131s\u0131 huzurunda imzalanmas\u0131\u201d ibaresi ile ayn\u0131 f\u0131kran\u0131n sonuna \u201c\u015eirketin kurulu\u015funda, \u015firket s\u00f6zle\u015fmesini ihtiva eden k\u00e2\u011f\u0131tlardan de\u011ferli k\u00e2\u011f\u0131t bedeli al\u0131nmaz.\u201d c\u00fcmlesi,<\/li>\n
                                                                                                                                      2. b) 215 inci maddesinin birinci f\u0131kras\u0131na \u201c\u015eirket s\u00f6zle\u015fmesinin ticaret sicili m\u00fcd\u00fcr\u00fc veya yard\u0131mc\u0131s\u0131 huzurunda imzalanmas\u0131 h\u00e2linde de sureti ticaret sicili m\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan saklanarak yukar\u0131da \u00f6ng\u00f6r\u00fclen tescil ve ilan sa\u011flan\u0131r.\u201d c\u00fcmlesi,<\/li>\n
                                                                                                                                      3. c) 335 inci maddesinin birinci f\u0131kras\u0131na \u201conayland\u0131\u011f\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya ticaret sicili m\u00fcd\u00fcr\u00fc yahut yard\u0131mc\u0131s\u0131 huzurunda imzalad\u0131\u011f\u0131\u201d ibaresi ile ayn\u0131 f\u0131kran\u0131n sonuna \u201c\u015eirketin kurulu\u015funda, esas s\u00f6zle\u015fmeyi ihtiva eden k\u00e2\u011f\u0131tlardan de\u011ferli k\u00e2\u011f\u0131t bedeli al\u0131nmaz.\u201d c\u00fcmlesi,<\/li>\n<\/ol>\n

                                                                                                                                        \u00e7) 339 uncu maddesinin birinci f\u0131kras\u0131na \u201conaylanmas\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya esas s\u00f6zle\u015fmenin ticaret sicili m\u00fcd\u00fcr\u00fc yahut yard\u0131mc\u0131s\u0131 huzurunda imzalanmas\u0131\u201d ibaresi,<\/p>\n

                                                                                                                                          \n
                                                                                                                                        1. d) 345 inci maddesinin ikinci f\u0131kras\u0131na \u201cnoter onay\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya \u015firket s\u00f6zle\u015fmesinin ticaret sicili m\u00fcd\u00fcr\u00fc yahut yard\u0131mc\u0131s\u0131 huzurunda imzalanma\u201d ibaresi,<\/li>\n
                                                                                                                                        2. e) 566 nc\u0131 maddesinin birinci f\u0131kras\u0131na \u201conaylanmas\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya esas s\u00f6zle\u015fmenin ticaret sicili m\u00fcd\u00fcr\u00fc yahut yard\u0131mc\u0131s\u0131 huzurunda imzalanmas\u0131\u201d ibaresi ile ayn\u0131 f\u0131kran\u0131n sonuna \u201c\u015eirketin kurulu\u015funda, esas s\u00f6zle\u015fmeyi ihtiva eden k\u00e2\u011f\u0131tlardan de\u011ferli k\u00e2\u011f\u0131t bedeli al\u0131nmaz.\u201d c\u00fcmlesi,<\/li>\n
                                                                                                                                        3. f) 575 inci maddesinin birinci f\u0131kras\u0131na \u201conaylanmas\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya \u015firket s\u00f6zle\u015fmesinin ticaret sicili m\u00fcd\u00fcr\u00fc yahut yard\u0131mc\u0131s\u0131 huzurunda imzalanmas\u0131\u201d ibaresi ile ayn\u0131 f\u0131kran\u0131n sonuna \u201c\u015eirketin kurulu\u015funda, \u015firket s\u00f6zle\u015fmesini ihtiva eden k\u00e2\u011f\u0131tlardan de\u011ferli k\u00e2\u011f\u0131t bedeli al\u0131nmaz.\u201d c\u00fcmlesi,<\/li>\n
                                                                                                                                        4. g) 585 inci maddesinin birinci f\u0131kras\u0131na \u201conayland\u0131\u011f\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya ticaret sicili m\u00fcd\u00fcr\u00fc yahut yard\u0131mc\u0131s\u0131 huzurunda imzalad\u0131\u011f\u0131\u201d ibaresi,<\/li>\n<\/ol>\n

                                                                                                                                          \u011f) 587 nci maddesinin birinci f\u0131kras\u0131na \u201conaylanmas\u0131n\u0131\u201d ibaresinden sonra gelmek \u00fczere \u201cveya \u015firket s\u00f6zle\u015fmesinin ticaret sicili m\u00fcd\u00fcr\u00fc yahut yard\u0131mc\u0131s\u0131 huzurunda imzaland\u0131\u011f\u0131 tarihi\u201d ibaresi,<\/p>\n

                                                                                                                                          eklenmi\u015ftir.<\/p>\n

                                                                                                                                          MADDE 68-<\/strong> 6102 say\u0131l\u0131 Kanunun;<\/p>\n

                                                                                                                                            \n
                                                                                                                                          1. a) 184 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan \u201cve ayni sermaye konulmas\u0131na\u201d ibaresi \u201c, ayni sermaye konulmas\u0131na ve kurucular\u0131n \u015firket s\u00f6zle\u015fmesini imzalamalar\u0131na\u201d \u015feklinde,<\/li>\n
                                                                                                                                          2. b) 189 uncu maddesinin birinci f\u0131kras\u0131nda yer alan \u201ct\u00fcr de\u011fi\u015ftirme plan\u0131n\u0131\u201d ibaresi \u201ct\u00fcr de\u011fi\u015ftirme plan\u0131 ile yeni t\u00fcr\u00fcn \u015firket s\u00f6zle\u015fmesini\u201d \u015feklinde,<\/li>\n
                                                                                                                                          3. c) 543 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda yer alan \u201cbir y\u0131l\u201d ibareleri \u201calt\u0131 ay\u201d \u015feklinde,<\/li>\n<\/ol>\n

                                                                                                                                            de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                                                                            MADDE 69-<\/strong> 6102 say\u0131l\u0131 Kanunun 545 inci maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

                                                                                                                                            \u201c(2) Bu Kanun h\u00fck\u00fcmlerine g\u00f6re tasfiye olunan \u015firketlerde, 2004 say\u0131l\u0131 Kanunun 44 \u00fcnc\u00fc ve 337\/a maddesi h\u00fck\u00fcmleri uygulanmaz.\u201d<\/p>\n

                                                                                                                                            MADDE 70-<\/strong> 6102 say\u0131l\u0131 Kanunun 780 inci maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bentler ve maddeye a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015ftir.<\/p>\n

                                                                                                                                            \u201cg) Banka taraf\u0131ndan verilen seri numaras\u0131n\u0131,<\/p>\n

                                                                                                                                              \n
                                                                                                                                            1. h) Karekodu,\u201d<\/li>\n<\/ol>\n

                                                                                                                                              \u201c(2) \u00c7ek alacakl\u0131lar\u0131, ellerinde bulunan \u00e7ek ile \u00e7ek hesab\u0131 sahibine ve bu \u00e7eki d\u00fczenleyenlere ili\u015fkin verilere karekod arac\u0131l\u0131\u011f\u0131yla eri\u015fim sa\u011flayabilir. Karekod ile;<\/p>\n

                                                                                                                                                \n
                                                                                                                                              1. a) \u00c7ek hesab\u0131 sahibinin ad\u0131, soyad\u0131 veya ticaret unvan\u0131,<\/li>\n
                                                                                                                                              2. b) \u00c7ek hesab\u0131 sahibinin tacir olmas\u0131 h\u00e2linde, ticaret siciline tescil edilen yetkililerinin ad\u0131, soyad\u0131 veya ticaret unvan\u0131,<\/li>\n
                                                                                                                                              3. c) \u00c7ek hesab\u0131 sahibinin, \u00e7ek hesab\u0131 bulunan toplam banka say\u0131s\u0131,<\/li>\n
                                                                                                                                              4. d) \u00c7ek hesab\u0131 sahibine ait bankalara ibraz edilmemi\u015f \u00e7ek adedi ve tutar\u0131,<\/li>\n
                                                                                                                                              5. e) D\u00fczenlenerek bankalara teslim edilen \u00e7eklerin adedi ve tutar\u0131,<\/li>\n
                                                                                                                                              6. f) Son be\u015f y\u0131l i\u00e7erisinde ibraz\u0131nda \u00f6denen \u00e7eklerin adedi ve tutar\u0131,<\/li>\n
                                                                                                                                              7. g) \u0130braz edilen ilk \u00e7ekin ibraz tarihi,<\/li>\n
                                                                                                                                              8. h) \u0130braz edilen son \u00e7ekin ibraz tarihi,<\/li>\n<\/ol>\n

                                                                                                                                                \u0131) \u0130braz\u0131nda \u00f6denen son \u00e7ekin ibraz tarihi,<\/p>\n

                                                                                                                                                  \n
                                                                                                                                                1. i) Son be\u015f y\u0131lda \u201ckar\u015f\u0131l\u0131ks\u0131zd\u0131r\u201d i\u015flemi g\u00f6ren ve halen \u00f6denmemi\u015f \u00e7eklerin adedi ve tutarlar\u0131,<\/li>\n
                                                                                                                                                2. j) Son be\u015f y\u0131lda \u201ckar\u015f\u0131l\u0131ks\u0131zd\u0131r\u201d i\u015flemi g\u00f6ren ve sonradan \u00f6denen \u00e7eklerin adedi ve tutar\u0131,<\/li>\n
                                                                                                                                                3. k) Son be\u015f y\u0131lda \u201ckar\u015f\u0131l\u0131ks\u0131zd\u0131r\u201d i\u015flemi g\u00f6ren son \u00e7ekin ibraz tarihi,<\/li>\n
                                                                                                                                                4. l) \u00c7ek hesab\u0131 sahibi hakk\u0131nda \u00e7ek hesab\u0131 a\u00e7ma yasa\u011f\u0131 bulunup bulunmad\u0131\u011f\u0131, varsa yasaklama karar\u0131n\u0131n tarihi,<\/li>\n
                                                                                                                                                5. m) Her bir \u00e7ek yapra\u011f\u0131 ile ilgili olarak tedbir kayd\u0131 olup olmad\u0131\u011f\u0131,<\/li>\n
                                                                                                                                                6. n) \u00c7ek hesab\u0131 sahibi tacirse, iflas\u0131na karar verilip verilmedi\u011fi, iflas\u0131na karar verilmi\u015fse karar\u0131n tarihi,<\/li>\n<\/ol>\n

                                                                                                                                                  \u00e7ek hesab\u0131 sahibi ya da cirantan\u0131n r\u0131zas\u0131 aranmaks\u0131z\u0131n \u00fc\u00e7\u00fcnc\u00fc ki\u015filerin eri\u015fimine sunulur.<\/p>\n

                                                                                                                                                  (3) \u0130kinci f\u0131krada belirtilen verilere ula\u015f\u0131lmas\u0131n\u0131 sa\u011flayacak karekod okutma ve bilgi payla\u015f\u0131m sistemi 5411 say\u0131l\u0131 Kanunun ek 1 inci madde h\u00fckm\u00fc uyar\u0131nca kurulan T\u00fcrkiye Bankalar Birli\u011fi Risk Merkezi taraf\u0131ndan olu\u015fturulur. Risk Merkezi sistemdeki verileri, 5411 say\u0131l\u0131 Kanunun ek 1 inci maddesinin on birinci f\u0131kras\u0131 uyar\u0131nca bilgi al\u0131\u015fveri\u015fini ger\u00e7ekle\u015ftirdi\u011fi \u015firket ile payla\u015fmaya yetkilidir. Bu yetki kullan\u0131ld\u0131\u011f\u0131 takdirde sistem bilgilerin payla\u015f\u0131ld\u0131\u011f\u0131 \u015firket nezdinde kurulabilir.<\/p>\n

                                                                                                                                                  (4) \u00c7ekte yer alacak MERS\u0130S numaras\u0131 ile karekodun tan\u0131m ve i\u00e7erikleri ile bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 ile Hazine M\u00fcste\u015farl\u0131\u011f\u0131n\u0131n m\u00fc\u015ftereken \u00e7\u0131karaca\u011f\u0131 tebli\u011fle belirlenir.\u201d<\/p>\n

                                                                                                                                                  MADDE 71-<\/strong> 6102 say\u0131l\u0131 Kanunun 781 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cikinci ve \u00fc\u00e7\u00fcnc\u00fc\u201d ibaresi \u201cikinci, \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

                                                                                                                                                  \u201c(4) Yabanc\u0131 banka taraf\u0131ndan bast\u0131r\u0131lan \u00e7eklerde, 780 inci maddenin birinci f\u0131kras\u0131n\u0131n (g) bendinde belirtilen banka taraf\u0131ndan verilen seri numaras\u0131 ve\/veya (h) bendinde belirtilen karekodun bulunmamas\u0131 senedin \u00e7ek olarak ge\u00e7erlili\u011fini etkilemez.\u201d<\/p>\n

                                                                                                                                                  MADDE 72-<\/strong> 6102 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n

                                                                                                                                                  \u201cGE\u00c7\u0130C\u0130 MADDE 11- (1) 31\/12\/2016 tarihinden sonra bankalarca \u00e7ek hesab\u0131 sahiplerine 780 inci maddeye bu Kanunla eklenen h\u00fck\u00fcm gere\u011fince bulunmas\u0131 gereken karekod ve seri numaras\u0131 unsurlar\u0131n\u0131 i\u00e7ermeyen \u00e7ek yapra\u011f\u0131 verilemez. 31\/12\/2016 tarihinden \u00f6nce bas\u0131lan \u00e7eklerde bu unsurlar aranmaz.\u201d<\/p>\n

                                                                                                                                                  MADDE 73-<\/strong> 6102 say\u0131l\u0131 Kanunun;<\/p>\n

                                                                                                                                                    \n
                                                                                                                                                  1. a) 336 nc\u0131 maddesinin birinci f\u0131kras\u0131nda yer alan \u201ckurucular beyan\u0131\u201d ibaresi,<\/li>\n
                                                                                                                                                  2. b) 457 nci maddesinin ikinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201cve 349 uncu maddede yer alan hususlar\u0131n somut olayda mevcut bulunmas\u0131 h\u00e2linde bunlara ili\u015fkin a\u00e7\u0131klamalar\u201d ibaresi,<\/li>\n
                                                                                                                                                  3. c) 349 uncu maddesi, 562 nci maddesinin be\u015finci f\u0131kras\u0131n\u0131n (a) bendi ve 586 nc\u0131 maddesinin ikinci f\u0131kras\u0131n\u0131n (b) bendi,<\/li>\n<\/ol>\n

                                                                                                                                                    y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

                                                                                                                                                    MADDE 74-<\/strong> 21\/11\/2012 tarihli ve 6361 say\u0131l\u0131 Finansal Kiralama, Faktoring ve Finansman \u015eirketleri Kanununun 37 nci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

                                                                                                                                                    \u201c(1) Finansal kiralama s\u00f6zle\u015fmeleri, bu s\u00f6zle\u015fmelerin devrine ve tadiline ili\u015fkin k\u00e2\u011f\u0131tlar, finansal kiralama konusu mallar\u0131n teminine ili\u015fkin kiralayan ve sat\u0131c\u0131 aras\u0131nda d\u00fczenlenen s\u00f6zle\u015fmeler ile bunlar\u0131n teminat\u0131 amac\u0131yla d\u00fczenlenen k\u00e2\u011f\u0131tlar damga vergisinden, bu k\u00e2\u011f\u0131tlarla ilgili yap\u0131lacak i\u015flemler (finansal kiralama konusu gayrimenkullerin kiralayanlar taraf\u0131ndan devir al\u0131nmas\u0131na ili\u015fkin tapu i\u015flemleri hari\u00e7) har\u00e7tan m\u00fcstesnad\u0131r.\u201d<\/p>\n

                                                                                                                                                    Eski y\u0131llara ait teminat mektuplar\u0131n\u0131n tasfiyesi<\/strong><\/p>\n

                                                                                                                                                    MADDE 75- <\/strong>(1) Genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri ve \u00f6zel b\u00fct\u00e7eli idareler taraf\u0131ndan ilgili mevzuat\u0131 gere\u011fince al\u0131nm\u0131\u015f olup, d\u00fczenlenme tarihi itibar\u0131yla on y\u0131l\u0131 ge\u00e7en ve \u00e7e\u015fitli nedenlerle iadesi sa\u011flanamayan veya gelir kaydedilemeyen 500 T\u00fcrk liras\u0131 ve alt\u0131ndaki teminat mektuplar\u0131ndan bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla uyu\u015fmazl\u0131\u011fa konu edilmeyenler muhasebe birimince kay\u0131tlar\u0131ndan \u00e7\u0131kar\u0131larak ilgili bankalara iade edilir.<\/p>\n

                                                                                                                                                    (2) Birinci f\u0131krada belirtilen tutar, her takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere, o y\u0131l i\u00e7in Maliye Bakanl\u0131\u011f\u0131nca tespit ve ilan olunan yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131l\u0131r. Bu suretle bulunan tutar\u0131n hesab\u0131nda 1 T\u00fcrk liras\u0131n\u0131n k\u00fcsuru dikkate al\u0131nmaz.<\/p>\n

                                                                                                                                                    (3) Teminat mektuplar\u0131n\u0131n kay\u0131tlardan \u00e7\u0131kar\u0131lmas\u0131na ve iadesine ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/p>\n

                                                                                                                                                    GE\u00c7\u0130C\u0130 MADDE 1-<\/strong> (1) 28\/6\/2001 tarihli ve 4697 say\u0131l\u0131 Baz\u0131 Vergi Kanunlar\u0131nda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun ge\u00e7ici 1 inci maddesinin uygulamas\u0131nda, 193 say\u0131l\u0131 Kanunun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (11) numaral\u0131 ve 25 inci maddesinin birinci f\u0131kras\u0131n\u0131n (3) numaral\u0131 bentlerinin parantez i\u00e7i h\u00fckm\u00fcnde yer alan istisna tutar\u0131n\u0131n hesaplanmas\u0131nda 30 y\u0131ldan a\u015fa\u011f\u0131 olmamak \u00fczere prim yat\u0131r\u0131lan s\u00fcreler dikkate al\u0131n\u0131r.<\/p>\n

                                                                                                                                                    (2) 193 say\u0131l\u0131 Kanunun 22 nci maddesinde bu Kanunla yap\u0131lan de\u011fi\u015fikliklerin y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce akdedilmi\u015f tek primli y\u0131ll\u0131k gelir sigortas\u0131 s\u00f6zle\u015fmelerine ili\u015fkin olarak yap\u0131lan \u00f6demeler bak\u0131m\u0131ndan, 193 say\u0131l\u0131 Kanunun 22 nci maddesinde bu Kanunla de\u011fi\u015fiklik yap\u0131lmadan \u00f6nceki h\u00fck\u00fcmler uygulan\u0131r.<\/p>\n

                                                                                                                                                    (3) 5520 say\u0131l\u0131 Kanunun 5\/B maddesinde bu Kanunla yap\u0131lan de\u011fi\u015fikliklerin y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce,\u00a0 an\u0131lan madde kapsam\u0131nda de\u011ferleme raporu d\u00fczenlenmesi amac\u0131yla Maliye Bakanl\u0131\u011f\u0131na ba\u015fvuran m\u00fckelleflerin bu ba\u015fvurular\u0131na ili\u015fkin patent veya faydal\u0131 model belgelerine konu bulu\u015flar\u0131ndan 1\/1\/2015 tarihinden itibaren elde ettikleri kazan\u00e7lar\u0131 hakk\u0131nda, 5520 say\u0131l\u0131 Kanunun 5\/B maddesinin bu Kanunla yap\u0131lan de\u011fi\u015fiklik sonras\u0131 h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n

                                                                                                                                                    MADDE 76- <\/strong>Bu Kanunun;<\/p>\n

                                                                                                                                                      \n
                                                                                                                                                    1. a) 12 nci maddesi yay\u0131m\u0131n\u0131 izleyen ay\u0131n ba\u015f\u0131nda,<\/li>\n
                                                                                                                                                    2. b) 13 \u00fcnc\u00fc, 39 uncu ve 40 \u0131nc\u0131 maddeleri 1\/1\/2017 tarihinde,<\/li>\n
                                                                                                                                                    3. c) 27 nci maddesiyle 488 say\u0131l\u0131 Kanunun de\u011fi\u015ftirilen ek 2 nci maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n (n) ve (o) bendi h\u00fck\u00fcmleri, bu Kanunun yay\u0131m\u0131 tarihinden sonra yap\u0131lan proje ve i\u015flere uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/li>\n<\/ol>\n

                                                                                                                                                      \u00e7) 35 inci maddesiyle 492 say\u0131l\u0131 Kanunun de\u011fi\u015ftirilen ek 1 inci maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n (n) ve (o) bendi h\u00fck\u00fcmleri, bu Kanunun yay\u0131m\u0131 tarihinden sonra yap\u0131lan proje ve i\u015flere uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n

                                                                                                                                                        \n
                                                                                                                                                      1. d) 43 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (\u00e7) bendiyle yap\u0131lan d\u00fczenlemenin birinci paragraf\u0131 ile 56 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinin birinci alt bendi 2\/8\/2013 tarihinden itibaren yap\u0131lan i\u015flemlere uygulanmak \u00fczere yay\u0131m\u0131 tarihinde,<\/li>\n
                                                                                                                                                      2. e) 51 inci maddesiyle 5510 say\u0131l\u0131 Kanunun 102 nci maddesine eklenen (n) bendi 1\/1\/2018 tarihinde,<\/li>\n
                                                                                                                                                      3. f) 62 nci maddesi 31\/12\/2017 tarihinde,<\/li>\n
                                                                                                                                                      4. g) Di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde,<\/li>\n<\/ol>\n

                                                                                                                                                        y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

                                                                                                                                                        MADDE 77- <\/strong>Bu Kanun h\u00fck\u00fcmlerini Bakanlar Kurulu y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                                                                                                                                        YATIRIM ORTAMININ \u0130Y\u0130LE\u015eT\u0130R\u0130LMES\u0130 AMACIYLA BAZI KANUNLARDA\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN<\/p>\n","protected":false},"author":1,"featured_media":143,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[11,1,5,6,7],"tags":[],"class_list":["post-626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-genel","category-muhasebe","category-sgk","category-vergi"],"views":803,"_links":{"self":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/626","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=626"}],"version-history":[{"count":1,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/626\/revisions"}],"predecessor-version":[{"id":627,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/626\/revisions\/627"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media\/143"}],"wp:attachment":[{"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yusuftur.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}