PHY]XDWGH÷LúLNOLNOHUL
PHY]XDWGH÷LúLNOLNOHUL
Mevzuat
Deøiûiklikleri
„
23.05.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
<×O×QGD 8\JXODQDFDN $sJDULgOoGH$UVDYH$UD]L0HtUHNDUH %LULP 'HùHUOHUL \D\×mODQP×üW×U Bina, arsa ve araziler
LoLQ\×O×QDDLWX\JXODQDFDN
HPODN YHUJL GHùHULQLQ tespiti ile
ilgili asgaUL|OoGHDUVDYHDUD]L
PHWUHNDUH ELULP GHùHUOHUL \×O×QGD DUVD-arazi takdir komis\RQODU×QFDWDNGLUHGLOPLüWLU.
„
10.06.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
.DWPD 'HùHU 9HUJLVL 6LUNOHUL
66 ya\×PODQP×üW×U Bu VLUNOerde
.DWPD'HùHU 9HUJLVL *HQHO 8\
JXODPD7HEOLùLQLQJHoLüG|QHPL
X\JXODPDV×QD LOLüNLQ WHUHGGW
HGLOHQKXVXVODUDLOLüNLQDo×NODPD
lara yer veULOPLüWLU
„ 11.06.2014 tarih ve 29027
6D\×O× 5HVPL *D]HWH·GH Mali
6XoODU× $UDüW×UPD .XUXOX *HQHO
7HEOLùL6×UD 1R·QGH'HùLüLN
OLN<DS×OPDV×QD 'DLU 7HEOLù 6×UD
No: 11) \D\×PODQP×üW×U%X7HEOLù
LOH V|] NRQXVX WHEOLùLQ ED]×
maddelerinde deùLüLNOLNOHU \D
S×OP×üW×U
„ 17.06.2014 tarih ve 29033
6D\×O×5HVPL*D]HWH·GH%Dù×PV×]
'HQHWoLOLN 6×QDY 7HEOLùLQGH 'H
ùLüLNOLN <DS×OPDV×QD 'DLU 7HEOLù
\D\×mODQP×üW×U Bu 7HEOLù LOH V|]
konusu WHEOLùLQ ED]× PDGGHOH
rinde deùLüLNOLNOHU\DS×OP×üW×U
„ 18.06.2014 tarih ve 29034
6D\×O×5HVPL*D]HWH·GH5746 sa\×O×$UDüW×UPDYH*HOLüWLUPH)DD
liyetlerinin Desteklenmesi Hak-
N×QGD .DQXQD 'DLU %.. 1R
2014/6400 \D\×mODQP×üW×U %X
Karar ile, Ar-Ge merkezlerinde
istihdam edilebilecek en az tam
]DPDQ Hü GHùHU $U-Ge persoQHOL VD\×V× otuz (30) olarak belirOHQPLüWLU.
„ 18.06.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
+DUoODU .DQXQX 6LUNOHUL ya\×PODQP×üW×U %X VLUNOHUGH, 2985
VD\×O×7RSOX.RQXW.DQXQXQXQ(N
QFLPDGGHVLX\DU×QFDKDNVD
KLSOHULQH IDL]VL] RODUDN NXOODQG×U×
lan kredilerle ilgili ipotekler ile ikWLVDSROXQDQNRQXWDLOLüNLQRODUDN
WDSXGD \DS×ODFDN LüOHPOHUGH
KDUo X\JXODPDV×QD \|QHOLN
Do×NODPDlara yer verilPLüWLU.
„ 21.06.2014 tarih ve 29037
6D\×O× 5HVPL *D]HWH·GH Mali
6XoODU× $UDüW×UPD .XUXOX *HQHO
7HEOLùL 6×UD 1R ya\×PODQ
P×üW×U %X 7HEOLùLQ NRQXVXQX,
PDOYDUO×NODU×Q×Q
GRQGXUXOPDV×
NDUDUODU×Q×QJHUHùLQLQVD\×O×
7HU|UL]PLQ )LQDQVPDQ×Q×n gQ
OHQPHVL +DNN×QGD .DQXQ .D
QXQ YH <|QHWPHOLN KNPOHUL
ne uygun olarak nezdinde malYDUO×ù× EXOXQGXUDQ \D GD PDO
YDUO×ù×ND\G×WXWDQNLüLNXUXPYH
NXUXOXüODUFD X\JXOD\×F×ODU \HUL
ne getirilmesi ve dondurulan
PDOYDUO×NODU×Q×Q%DüNDQO×NoDYHUL
lecek izin kDSVDP×QGD .DQXQ
KNPOHULQH X\JXQ RODUDN \|
QHWLOPHVLQH LOLüNLQ Do×NODPDODU
ROXüWXUPDNWDG×U
„ 28.06.2014 tarih ve 29044
6D\×O×5HVPL*D]HWH·GH7UN Ce-
80
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]D .DQXQX úOH %D]× .DQXQODUGD
'HùLüLNOLN <DS×OPDV×QD 'DLU .D
nun No: 6545 ya\×PODQP×üW×U%X
Kanunla; ú<8.·GD \DS×ODQ GHùL
üLNOLNOHU QHWLFHVLQGH YHUJL \aUJ×
lama VUHFLQGH |QHPOL GHùLüLN
OLNOHU\DS×ODUDNYHUJL\DUJ×ODPDV×
oDüDPD\Do×NDUW×OP×üW×U
„ 28.06.2014 tarih ve 29044
6D\×O×5HVPL*D]HWH·GH*PUN
*HQHO7HEOLùL*PUN.×\PHWL
(Seri No: 2) \D\×PODQP×üW×U %X
TebOLùde, VD\×O× *PUN
Kanununun 24. PDGGHVL oHU
oHYHVLQGH \DS×ODFDN N×\PHW
WHVSLWOHULQHLOLüNLQolarak yine ayQ× .DQXQXQ maddesinin biULQFL I×NUDV×Q×Q F EHQGLQGH \HU
alan royalti YH\D OLVDQV FUHWOH
ULQLQ JPUNN×\PHWLQHLODYHVLne
LOLüNLQ usul ve esaslar EHOLUOHQPLü
tir.
„ 28.06.2014 tarih ve 29044
6D\×O× 5HVPL *D]HWH·GH Vergi
8VXO .DQXQX *HQHO 7HEOLùL 6×UD
1R ·QGH 'HùLüLNOLN <DS×O
PDV×QD 'DLU 7HEOLù 6×UD 1R
436) \D\×PODQP×üW×U%X7HEOLù ile,
V|] NRQXVX WHEOLùLQ ED]× PDG
delerinde deùLüLNOLNOHU\DS×OP×üW×U
„ 05.07.2014 tarih ve 29051
6D\×O×5HVPL*D]HWH·GH*PUN
*HQHO 7HEOLùL *PUN úüOHPOH
UL 6HUL 1R·QGH 'HùLüLNOLN
<DS×OPDV×QD 'DLU 7HEOLù *P
UN úüOHPOHUL 6HUL 1R ya\×PODQP×üW×U Bu 7HEOLù LOH V|]
konusu WHEOLùLQ ED]× PDGGHOerinde deùLüLNOLNOHU\DS×OP×üW×U
„
10.07.2014 tarih ve 29056
6D\×O×5HVPL*D]HWH·GH $UD'|
PHY]XDWGH÷LúLNOLNOHUL
QHP )LQDQVDO %LOJLOHULQ úüOHWPH
QLQ <×OO×N )LQDQVDO 7DEORODU×Q×Q
%Dù×PV×] 'HQHWLPLQL <UWHQ
'HQHWoL 7DUDI×QGDQ 6×Q×UO× %D
ù×PV×] 'HQHWLPL 6%'6 +DNN×QGD 7HEOLù 7UNL\H 'HQH
WLP 6WDQGDUWODU× 7HEOLùL 1R \D\×PODQP×üW×U %X 7HEOLùLQ
DPDF× EX 7HEOLùLQ HNLQGH \HU
DODQ $UD '|QHP )LQDQVDO %LOJL
OHULQ úüOHWPHQLQ <×OO×N )LQDQVDO
7DEORODU×Q×Q %Dù×PV×] 'HQHWLPLQL
<UWHQ 'HQHWoL 7DUDI×QGDQ 6×
Q×UO× %Dù×PV×] 'HQHWLPL 6WDQGDrG×Q×Q\UUOùHNRQXOPDV×G×U
„ 11.07.2014 tarih ve 29057
6D\×O×5HVPL*D]HWH·GHBelediye
*HOLUOHUL .DQXQX *HQHO 7HEOLùL
(Seri No: 45) \D\×PODQP×üW×U Bu
7HEOLùde; VD\×O×%D]×.DQXQ
ODUGD 'HùLüLNOLN <DS×OPDV× +DN
N×QGD .DQXQXQ YH QF×
maddeleri ile 24 VD\×O× %HOHGL
\H *HOLUOHUL .DQXQXQXQ QF×
PDGGHVLQLQ $ I×NUDV×QD LNLQFL
SDUDJUDI YH JHoLFL QFL PDG
GH HNOHQPLü YH V|] NRQXVX
PDGGHOHULQ X\JXODQPDV×QD LOLü
NLQDo×NODPDODUD\HUYHULOPLüWLU
„ 15.07.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
5520 6D\×O×.XUXmlar Vergisi KaQXQX 6LUNOHUL33 \D\×PODQP×üW×U
%X VLUNOHUde, \×O× LNLQFL JH
oLFL YHUJL G|QHPLQGH X\JXOD
nacak \HQLGHQ GHùHUOHPH
RUDQ× \]GH DOW× YLUJO
DOWP×ü G|UW olarak belirlenmesiQH LOLüNLQ Do×NODPD\D yer verilPLüWLU
„ 17.07.2014 tarih ve 29063
6D\×O× 5HVPL *D]HWH·GH 7HNG
]HQ+HVDS 3ODQ× YH ú]DKQDPHVL
+DNN×QGD 7HEOLùGH 'HùLüLNOLN
<DS×OPDV×QD 'DLU 7HEOLù \D\×P
ODQP×üW×U%X7HEOLùLOHV|]NRQX
VX 7HEOLùin ED]× PDddelerinde
GHùLüLNOLNOHU\DS×OP×üW×U
„ 17.07.2014 tarih ve 29063
6D\×O× 5HVPL *D]HWH·GH .DW×O×P
%DQNDODU×QFD
8\JXODQDFDN
7HNG]HQ +HVDS 3ODQ× YH ú]DK
QDPHVL +DNN×QGD 7HEOLùGH 'H
ùLüLNOLN <DS×OPDV×QD 'DLU 7HEOLù
\D\×PODQP×üW×U %X 7HEOLù LOH V|]
NRQXVX 7HEOLùin ED]× PDddeleULQGHGHùLüLNOLNOHU\DS×OP×üW×U
„
17.07.2014 tarih ve 29063
6D\×O× 5HVPL *D]HWH·GH úSRWHN
)LQDQVPDQ× .XUXOXüODU×QD úOLüNLQ
(VDVODU +DNN×QGD 7HEOLù III60.1) \D\×PODQP×üW×U %X 7HEOLùLQ
DPDF× LSRWHN ILQDQVPDQ× NXUX
OXüODU×QDYHEXNXUXOXüODU×QIDDOL
\HWOHULQH LOLüNLQ HVDVODU× G]HQOH
mektir.
„
22.07.2014 tarih ve 29068
6D\×O×5HVPL*D]HWH·GH *PUN
*HQHO 7HEOLùL 7UDQVLW 5HMLPL
6HUL 1R·QGH 'HùLüLNOLN <D
S×OPDV×QD 'DLU 7HEOLù (Transit
Rejimi) (Seri No:7) ya\×PODQP×ü
W×U%X7HEOLùLOHV|]NRQXVX7HE
OLùin ED]×PDdGHOHULQGHGHùLüLN
OLNOHU\DS×OP×üW×U.
„
23.07.2014 tarih ve 29069
6D\×O×5HVPL*D]HWH·GH úüoL6Dù
O×ù× YH úü *YHQOLùL 7]ùQQ
<UUONWHQ .DOG×U×OPDV×QD 'DLU
7]N ya\×PODQP×üW×U %X 7]N
ile, 4/12/1973 tarih ve 7/7583
VD\×O× %DNDQODU .XUXOX .DUDU×\OD
\UUOùHNRQXODQ úüoL6DùO×ù×YH
úü *YHQOLùL 7]ù \UUONWHQ
NDOG×U×OP×üW×U.
„ 23.07.2014 tarihinde Sosyal
*YHQOLN .XUXPX %DüNDQO×ù× WD
UDI×QGDQ 0DOL 7DWLO +DNN×QGD
Duyuru \D\×mODQP×üW×U. %X EDù
ODPGD PDOL WDWLO NDSVDP×QD JL
UHQ GLùHU ELOGLULPOHULQ \DQ× V×UD
|]HO VHNW|U LüYHUHQOHULQFH G
]HQOHQHQ\×O×+D]LUDQD\×QD
LOLüNLQD\O×NSULPYHKL]PHWEHOJH
OHULQLQYHULOPHVUHVLLOHPXKWHYL
\DW× SULPOHULQ |GHPH VUHVL GH
7HPPX] 3HUüHPEH J
QVRQDHUPHNWHGLU.
„ 24.07.2014 tarih ve 29070
6D\×O×5HVPL*D]HWH·GH g]HO7
NHWLP 9HUJLVL *HQHO 7HEOLùL 6HUL
1R·GH 'HùLüLNOLN <DS×OPDV×QD
'DLU 7HEOLù ya\×PODQP×üW×U %X
7HEOLù ile, V|] NRQXVX WHEOLùH
úPDODWWD.XOODQ×ODQ0DO
ODU úoLQ (UNHQ 7HPLQDW d|]P
úüOHPOHUL DOW EDüO×NO× E|OP HN
OHQPLüWLU
„ 25.07.2014 tarih ve 29071
6D\×O× 5HVPL *D]HWH·GH Zorunlu
.DUü×O×NODU +DNN×QGD 7HEOLù 6D
\× ·'H 'HùLüLNOLN <D
S×OPDV×QD 'DLU 7HEOLù 6D\×
2014/4) ya\×PODQP×üW×U %X 7HE
OLù LOH V|] NRQXVX 7HEOLùin ED]×
madGHOHULQGH GHùLüLNOLNOHU \D
S×OP×üW×U
„ 26.07.2014 tarih ve 29072
6D\×O× 5HVPL *D]HWH·GH 7UNL\H
Serbest MuhaseEHFL 0DOL 0
üDYLUOHUYH<HPLQOL0DOL0üDYLU
OHU7HPHO(ùLWLPYH6WDM0HUNH]L
úOH7HPHO(ùLWLPYH6WDM0HUNH]L
ûXEHOHULQLQ .XUXOXü dDO×üPD
8VXO YH (VDVODU× +DNN×QGDNL <|
QHUJHGH'HùLüLNOLN<DS×OPDV×QD
'DLU<|QHUJH ya\×PODQP×üW×U %X
<|QHUJH LOH V|] NRQXVX <|QHU
genin ED]× PDdGHOHULQGH GHùL
üLNOLNOHU\DS×OP×üW×U
„ 31.07.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
<×O× .XUXPVDO 0DOL 'XUXP
ve Beklentiler Raporu \D\×P
ODQP×üW×U%XRaporda*HOLUúGD
UHVL %DüNDQO×ù×Q×Q \×O× LON DOW×
D\O×N G|QHPLQH LOLüNLQ EWoH X\
JXODPDODU× LNLQFL DOW× D\D LOLüNLQ
beklentiler ve hedefler ile faaliyetleri kamuoyunun bilgi ve
GHùHUOHQGLULOPHOHULQH VXQXOPXü
tur.
„ 07.08.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
$V\D .DW×O×P %DQNDV× $û úOH
<DS×OP×ü 2ODQ 9HUJL 7DKVLODW×QD
úOLüNLQ 3URWRNROOHULQ 6RQODQG×U×O
PDV× +DNN×QGD %DV×Q $o×NOD
PDV× \D\×PODQP×üW×U %X %DV×Q
$o×NODPDV×QDJ|UH, $V\D.DW×O×P
%DQNDV× $û LOH \DS×OP×ü RODQ
YHUJL WDKVLODW×QD LOLüNLQ SURWRNRO
OHULQ (\OO WDULKL LWLEDUL\OH
VRQODQG×U×OPDV×X\JXQJ|UOPü.
„ 07.08.2014 tarih ve 29081
6D\×O× 5HVPL *D]HWH·GH Vergi
8VXO .DQXQX *HQHO 7HEOLùL 6×UD
1R ·QGH 'HùLüLNOLN <DS×O
PDV×QD 'DLU 7HEOLù 6×UD 1R
81
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PHY]XDWGH÷LúLNOLNOHUL
PHY]XDWGH÷LúLNOLNOHUL
437) ya\×PODQP×üW×U%X7HEOLùLOH
V|] NRQXVX 7HEOLùin ED]× PDdGHOHULQGHGHùLüLNOLNOHU\DS×OP×üW×U
„
07.08.2014 tarih ve 29081
6D\×O× 5HVPL *D]HWH·GH Vergi
8VXO .DQXQX *HQHO 7HEOLùL 6×UD
No: 347·QGH 'HùLüLNOLN <DS×O
PDV×QD 'DLU 7HEOLù 6×UD 1R
438) ya\×PODQP×üW×U%X7HEOLùLOH
V|] NRQXVX 7HEOLùin ED]× PDdGHOHULQGHGHùLüLNOLNOHU\DS×OP×üW×U
„ 07.08.2014 tarih ve 29081
6D\×O× 5HVPL *D]HWH·GH Vergi
8VXO .DQXQX *HQHO 7HEOLùL 6×UD
No: 333·QGH 'HùLüLNOLN <DS×O
PDV×QD 'DLU 7HEOLù 6×UD 1R
439) ya\×PODQP×üW×U%X7HEOLùLOH
V|] NRQXVX 7HEOLùin ED]× PDdGHOHULQGHGHùLüLNOLNOHU\DS×OP×üW×U
„ 08.08.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
%RUo%LOJLOHQGLUPH6HUYLVL JQ
FHOERUoELOJLVLVRUJXODQDELOHFHN
üHNLOGH\HQLOHQPLüWLU. %XQDJ|UH
$ùXVWRV WDULKLQGHQ LWLED
UHQ NHVLQOHüPLü YHUJL YH YHUJL
GDLUHVLQH LQWLNDO HWPLü GLùHU ND
PX DODFDNODU×QD LOLüNLQ ERUo ELO
JLOHULQLQ DQO×N RODUDN |ùUHQLOH
ELOPHVLQHLPNkQVDùODQP×üW×U
„ 13.08.2014 tarihinde Gelir
úGDUHVL %DüNDQO×ù× WDUDI×QGDQ
7UNL\H·GH 0XNLP 2OXS úVYLo
UH·GHQ 7HPHWW YHYH\D )DL]
*HOLUL (OGH (GHQ *HUoHN YH 7
]HO .LüLOHUGHQ úVYLoUH )HGHUDO
*HOLU úGDUHVL 7DUDI×QFD 'ROGX
UXOPDV× úVWHQLOHQ )RUPODUD úOLüNLQ
Duyuru \D\×QODQP×üW×U %XQD J|
re; 7UNL\H·GH PXNLP RODQ JHU
oHN YH W]HO NLüLOHULQ úVYLoUH·GHQ
HOGHHWWLNOHULV|]NRQXVXJHOLUOHUH
$QODüPD KNPOHULQLQ X\JXOD
QDELOPHVL LoLQ *HOLU úGDUHVL %Dü
NDQO×ù×nFDG]HQOHQen mukimlik
EHOJHVLQLQ \DQ× V×UD duyuruda
belirtilen web adreslerinde yer
DODQ IRUPODU×Q VDU× UHQNOH LüDUHW
OHQHQ E|OPOHULQLQ GH GROGXUX
ODUDNúVYLoUH\HWNLOLPDNDPODU×QD
J|QGHULOPHVLJHUHNPHNWHGLU.
%(/('ú<(*(/ú5/(5ú.$1818*(1(/7(%/úøú6(5ú12)
11.07.2014 Tarih ve 29057 6D\×O×5HVPL*azete
1. Kapsam
%LOLQGLùL ]HUH 6527 VD\×O×
%D]× .DQXQODUGD 'HùLüLNOLN <D
S×OPDV×+DNN×QGD.DQXQXQ 5 ve
QF× maddeleri ile VD\×O×
Belediye Gelirleri Kanununun
QF× PDGGHVLQLQ $ I×NUDV×QD
ikinci paragraf ve bu paragraf
KNPQQ X\JXODPDV× LOH LOJLOL
RODUDN JHoLFL QFL madde ilaYHHGLOPLüWLU
%X GHùLüLNOLN LOH VD\×O×
Kanunun 15 inci maddesindeki
ilan ve reklam vergisi, 21 inci
maddesinin biULQFL I×NUDV×Q×Q ,,,
QXPDUDO× bendinde yer alan
HùOHQFHYHrgisiQF×maddeVLQGH \HU DODQ LüJDO KDUF× ×QF× PDGGHVLQGHNL WDWLO JQOH
ULQGH oDO×üPD UXKVDW× KDUF× YH
QF maGGHVLQLQ ELULQFL I×N
UDV×Q×Q QXPDUDO× bendinde yer
DODQ Lü\HUL DoPD L]QL KDUF×QD
dair tarifelerin WHVSLWLQH LOLüNLQ
G]HQOHPHOHU|QJ|UOPüWU
2. Kanuni Düzenleme
VD\×O× .DQXQXQ QF×
PDGGHVLQLQ$I×NUDV×QGD´%D
kanlar Kurulu, bu Kanunda en
az ve en oRNPLNWDUODU× J|VWHUL
OHQYHUJLYHKDUoODU×Q tarifelerini
EHOHGL\HJUXSODU×itLEDU×\ODWD\LQ
YH WHVSLW HGHUµ +NP yer almakta olup VD\×O× Kanunun 5 inci maddesiyle bu I×NUD
ya ikinci paragraf olarak, ´$Q
cak, bu Kanunun 15 inci maddesinde, 21 inci maddesinin biULQFL I×NUDV×Q×Q ,,, QXPDUDO×
EHQGLQGHQF×PDGGHVLQGH
×QF×PDGGHVLQGHYHQF
PDGGHVLQLQ ELULQFL I×NUDV×Q×Q )
QXPDUDO× bendinde yer alan
PDNWX YHUJL YH KDUo tarifeleri,
Kanunda belirtilen en alt ve en
VW V×Q×UODU× DüPDPDN üDUW×\OD
mahallin oHüLWOL VHPWOHUL DUDV×Q
daki sosyDO YH HNRQRPLN IDUNO×
O×NODU J|] |QQGH WXWXODUDk ilgili
belediye meclislerinin |QHULVL
úoLüOHUL %DNDQO×ù×Q×Q J|Uü YH
0DOL\H %DNDQO×ù×Q×Q WHNOLIL ]HUL
ne Bakanlar Kurulunca tespit
edilir. Tespit edilen bu tutarlar,
KHUWDNYLP\×O×EDü×QGDQJHoHUOL
ROPDN ]HUH ELU |QFHNL \×OD LOLü
kin olarak Vergi Usul Kanunu
KNPOHULQH J|UH EHOLUOHQHQ
82
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yeniden dHùHUOHPH RUDQ×QGD
DUW×U×O×U %X üHNLOGH KHVDSODQDQ
PLNWDU YH WXWDUODU×Q YLUJOGHQ
sonraki iki hanHVLGLNNDWHDO×QD
UDN X\JXODQ×U ûX NDGDU NL EX
miktar ve tutarlar ilgili tarifeler
LoLQ EHOLUOHQHQ HQ oRN WXWDU×
DüDPD] %X X\JXODPD\D LOLüNLQ
usul ve esaslaU× EHOLUOHPH\H
0DOL\H %DNDQO×ù× \HWNLOLGLUµ
+NPHNOHQPLüWLU
%XKNPH J|UHLODQYHUHN
lam vergisi, biletle girilmesi zoUXQOX ROPD\DQ HùOHQFH \HUOHUL
QH DLW HùOHQFH YHUJLVL LüJDO
KDUF× WDWLO JQOHULQGH oDO×üPD
UXKVDW×KDUF×YHLü\HULDoPDL]QL
harc×QD LOLüNLQ PDNWX YHUJL YH
KDUo WDULIHOHUL VD\×O× Kanunda belirtilen en alt ve en
VW V×Q×UODU× DüPDPDN üDUW×\OD
mahallin oHüLWOL VHPWOHUL DUDV×Q
daki sosyDO YH HNRQRPLN IDUNO×
O×NODU J|] |QQGH EXOXQGXUXOD
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