<?xml version="1.0" encoding="UTF-8"?><rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	>

<channel>
	<title>Sirkülerler 2022 &#8211; Cumhur İnan Bilen Yeminli Mali Müşavirlik A.Ş.</title>
	<atom:link href="https://cumhurbilenymm.com.tr/category/sirkulerler/sirkulerler-2022/feed/" rel="self" type="application/rss+xml" />
	<link>https://cumhurbilenymm.com.tr</link>
	<description> Yeminli Mali Müşavirlik</description>
	<lastBuildDate>Thu, 04 Dec 2025 08:43:20 +0000</lastBuildDate>
	<language>tr</language>
	<sy:updatePeriod>
	hourly	</sy:updatePeriod>
	<sy:updateFrequency>
	1	</sy:updateFrequency>
	<generator>https://wordpress.org/?v=6.9.1</generator>
	<item>
		<title>2022/58 Engellilere Tanınan Vergisel Avantajlar (26.12.2022)</title>
		<link>https://cumhurbilenymm.com.tr/2022-58-engellilere-taninan-vergisel-avantajlar-26-12-2022/</link>
		
		<dc:creator><![CDATA[Selin GULER]]></dc:creator>
		<pubDate>Mon, 26 Dec 2022 15:57:26 +0000</pubDate>
				<category><![CDATA[Sirkülerler]]></category>
		<category><![CDATA[Sirkülerler 2022]]></category>
		<category><![CDATA[Aylık Engelli İndirimi]]></category>
		<category><![CDATA[Engelli İndirimi]]></category>
		<category><![CDATA[Engelliler İçin Gümrük Vergisi İndirimi]]></category>
		<category><![CDATA[Engelliler İçin İndirimli Emlak Vergisi]]></category>
		<category><![CDATA[Engelliler İçin MTV İndirimi]]></category>
		<category><![CDATA[Engelliler İçin ÖTV İndirimi]]></category>
		<category><![CDATA[Engellilere Sağlanan Vergi Avantajları]]></category>
		<category><![CDATA[Yıllık Engelli İndirimi]]></category>
		<guid isPermaLink="false">https://cumhurbilenymm.com.tr/?p=2977</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="wpb-content-wrapper"><div class="vc_row wpb_row row top-row vc_custom_1639992444248 wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner">
	<div class="wpb_text_column wpb_content_element m-b-none wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<p>2022/58 Engellilere Tanınan Vergisel Avantajlar (26.12.2022)</p>

		</div>
	</div>
</div></div></div><div class="vc_row wpb_row row top-row wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner"><a class="porto-sicon-box-link" href="/wp-content/uploads/2022/12/ENGELLILERE-TANINAN-VERGISEL-AVANTAJLAR.pdf" target='_blank'><div class="porto-sicon-box  vc_custom_1672070239004  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 heading-right-icon"><div class="porto-sicon-header"><h3 class="porto-sicon-title">PDF İndir</h3></div> <!-- header --><div class="porto-sicon-heading-right" ><div class="porto-just-icon-wrapper porto-icon none" style="color:#e30613;font-size:32px;"><i class="far fa-file-pdf"></i></div></div></div><!-- porto-sicon-box --></a>
	<div class="wpb_text_column wpb_content_element wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<a href="https://cumhurbilenymm.com.tr/wp-content/uploads/2022/12/ENGELLILERE-TANINAN-VERGISEL-AVANTAJLAR.pdf" class="pdfemb-viewer" style="" data-width="max" data-height="max" data-toolbar="both" data-toolbar-fixed="on">2022/58 Engellilere Tanınan Vergisel Avantajlar (26.12.2022)</a>

		</div>
	</div>
</div></div></div>
</div>]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>2022/57 01 Aralık 2022 Tarihi İtibariyle KDV Beyannamesi Verme ve Ödeme Süreleri Değişti (23.12.2022)</title>
		<link>https://cumhurbilenymm.com.tr/2022-57-01-aralik-2022-tarihi-itibariyle-kdv-beyannamesi-verme-ve-odeme-sureleri-degisti-23-12-2022/</link>
		
		<dc:creator><![CDATA[Selin GULER]]></dc:creator>
		<pubDate>Mon, 26 Dec 2022 15:55:13 +0000</pubDate>
				<category><![CDATA[Sirkülerler]]></category>
		<category><![CDATA[Sirkülerler 2022]]></category>
		<guid isPermaLink="false">https://cumhurbilenymm.com.tr/?p=2973</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="wpb-content-wrapper"><div class="vc_row wpb_row row top-row vc_custom_1639992444248 wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner">
	<div class="wpb_text_column wpb_content_element m-b-none wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<p>2022/57 01 Aralık 2022 Tarihi İtibariyle KDV Beyannamesi Verme ve Ödeme Süreleri Değişti (23.12.2022)</p>

		</div>
	</div>
</div></div></div><div class="vc_row wpb_row row top-row wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner"><a class="porto-sicon-box-link" href="/wp-content/uploads/2022/12/01-ARALIK-2022-TARIHI-ITIBARIYLE-KDV-BEYANNAMESI-VERME-VE-ODEME-SURELERI-DEGISTI.pdf" target='_blank'><div class="porto-sicon-box  vc_custom_1672070103560  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 heading-right-icon"><div class="porto-sicon-header"><h3 class="porto-sicon-title">PDF İndir</h3></div> <!-- header --><div class="porto-sicon-heading-right" ><div class="porto-just-icon-wrapper porto-icon none" style="color:#e30613;font-size:32px;"><i class="far fa-file-pdf"></i></div></div></div><!-- porto-sicon-box --></a>
	<div class="wpb_text_column wpb_content_element wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<a href="https://cumhurbilenymm.com.tr/wp-content/uploads/2022/12/01-ARALIK-2022-TARIHI-ITIBARIYLE-KDV-BEYANNAMESI-VERME-VE-ODEME-SURELERI-DEGISTI.pdf" class="pdfemb-viewer" style="" data-width="max" data-height="max" data-toolbar="both" data-toolbar-fixed="on">01 ARALIK 2022 TARİHİ İTİBARİYLE KDV BEYANNAMESİ VERME VE ÖDEME SÜRELERİ DEĞİŞTİ</a>

		</div>
	</div>
</div></div></div>
</div>]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>2022/56 2023 Yılı Asgari Ücret Tutarı ve Bordro Parametreleri (23.12.2022)</title>
		<link>https://cumhurbilenymm.com.tr/2022-56-2023-yili-asgari-ucret-tutari-ve-bordro-parametreleri-23-12-2022/</link>
		
		<dc:creator><![CDATA[Selin GULER]]></dc:creator>
		<pubDate>Mon, 26 Dec 2022 15:51:43 +0000</pubDate>
				<category><![CDATA[Sirkülerler]]></category>
		<category><![CDATA[Sirkülerler 2022]]></category>
		<guid isPermaLink="false">https://cumhurbilenymm.com.tr/?p=2969</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="wpb-content-wrapper"><div class="vc_row wpb_row row top-row vc_custom_1639992444248 wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner">
	<div class="wpb_text_column wpb_content_element m-b-none wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<p>2022/56 2023 Yılı Asgari Ücret Tutarı ve Bordro Parametreleri (23.12.2022)</p>

		</div>
	</div>
</div></div></div><div class="vc_row wpb_row row top-row wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner"><a class="porto-sicon-box-link" href="/wp-content/uploads/2022/12/2023-YILI-ASGARI-UCRET-TUTARI-VE-BORDRO-PARAMETRELERI.pdf" target='_blank'><div class="porto-sicon-box  vc_custom_1672069896384  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 heading-right-icon"><div class="porto-sicon-header"><h3 class="porto-sicon-title">PDF İndir</h3></div> <!-- header --><div class="porto-sicon-heading-right" ><div class="porto-just-icon-wrapper porto-icon none" style="color:#e30613;font-size:32px;"><i class="far fa-file-pdf"></i></div></div></div><!-- porto-sicon-box --></a>
	<div class="wpb_text_column wpb_content_element wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<a href="https://cumhurbilenymm.com.tr/wp-content/uploads/2022/12/2023-YILI-ASGARI-UCRET-TUTARI-VE-BORDRO-PARAMETRELERI.pdf" class="pdfemb-viewer" style="" data-width="max" data-height="max" data-toolbar="both" data-toolbar-fixed="on">2022/56 2023 Yılı Asgari Ücret Tutarı ve Bordro Parametreleri (23.12.2022)</a>

		</div>
	</div>
</div></div></div>
</div>]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>2022/55 Elektronik Veri İbraz Sistemi (E-Viz) Nedir? Niçin Kullanılır? (16.12.2022)</title>
		<link>https://cumhurbilenymm.com.tr/2022-55-elektronik-veri-ibraz-sistemi-e-viz-nedir-nicin-kullanilir-16-12-2022/</link>
		
		<dc:creator><![CDATA[Selin GULER]]></dc:creator>
		<pubDate>Mon, 26 Dec 2022 15:48:22 +0000</pubDate>
				<category><![CDATA[Sirkülerler]]></category>
		<category><![CDATA[Sirkülerler 2022]]></category>
		<category><![CDATA[e-Viz Sistemi]]></category>
		<category><![CDATA[e-Viz Sistemi Kullanım Kılavuzu]]></category>
		<category><![CDATA[Elektronik Veri İbraz Sistemi]]></category>
		<category><![CDATA[Yetkili Tanımlama Sistemi]]></category>
		<guid isPermaLink="false">https://cumhurbilenymm.com.tr/?p=2965</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="wpb-content-wrapper"><div class="vc_row wpb_row row top-row vc_custom_1639992444248 wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner">
	<div class="wpb_text_column wpb_content_element m-b-none wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<p>2022/55 Elektronik Veri İbraz Sistemi (E-Viz) Nedir? Niçin Kullanılır? (16.12.2022)</p>

		</div>
	</div>
</div></div></div><div class="vc_row wpb_row row top-row wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner"><a class="porto-sicon-box-link" href="/wp-content/uploads/2022/12/E-VIZ.pdf" target='_blank'><div class="porto-sicon-box  vc_custom_1672069687402  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 heading-right-icon"><div class="porto-sicon-header"><h3 class="porto-sicon-title">PDF İndir</h3></div> <!-- header --><div class="porto-sicon-heading-right" ><div class="porto-just-icon-wrapper porto-icon none" style="color:#e30613;font-size:32px;"><i class="far fa-file-pdf"></i></div></div></div><!-- porto-sicon-box --></a>
	<div class="wpb_text_column wpb_content_element wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<a href="https://cumhurbilenymm.com.tr/wp-content/uploads/2022/12/E-VIZ.pdf" class="pdfemb-viewer" style="" data-width="max" data-height="max" data-toolbar="both" data-toolbar-fixed="on">2022/55 Elektronik Veri İbraz Sistemi (E-Viz) Nedir? Niçin Kullanılır? (16.12.2022)</a>

		</div>
	</div>
</div></div></div>
</div>]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>2022/54 Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Yeni Düzenleme (30.11.2022)</title>
		<link>https://cumhurbilenymm.com.tr/2022-54-bagimsiz-denetime-tabi-sirketlerin-belirlenmesine-dair-kararda-yeni-duzenleme-30-11-2022/</link>
		
		<dc:creator><![CDATA[Selin GULER]]></dc:creator>
		<pubDate>Wed, 30 Nov 2022 10:27:33 +0000</pubDate>
				<category><![CDATA[Sirkülerler]]></category>
		<category><![CDATA[Sirkülerler 2022]]></category>
		<guid isPermaLink="false">https://cumhurbilenymm.com.tr/?p=2922</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="wpb-content-wrapper"><div class="vc_row wpb_row row top-row vc_custom_1639992444248 wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner">
	<div class="wpb_text_column wpb_content_element m-b-none wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<p>2022/54 Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Yeni Düzenleme (30.11.2022)</p>

		</div>
	</div>
</div></div></div><div class="vc_row wpb_row row top-row wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner"><a class="porto-sicon-box-link" href="/wp-content/uploads/2022/11/BAGIMSIZ-DENETIME-TABI-SIRKETLERIN-BELIRLENMESINE-DAIR-KARARDA-YENI-DUZENLEME.pdf" target='_blank'><div class="porto-sicon-box  vc_custom_1669804046299  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 heading-right-icon"><div class="porto-sicon-header"><h3 class="porto-sicon-title">PDF İndir</h3></div> <!-- header --><div class="porto-sicon-heading-right" ><div class="porto-just-icon-wrapper porto-icon none" style="color:#e30613;font-size:32px;"><i class="far fa-file-pdf"></i></div></div></div><!-- porto-sicon-box --></a>
	<div class="wpb_text_column wpb_content_element wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<a href="https://cumhurbilenymm.com.tr/wp-content/uploads/2022/11/BAGIMSIZ-DENETIME-TABI-SIRKETLERIN-BELIRLENMESINE-DAIR-KARARDA-YENI-DUZENLEME.pdf" class="pdfemb-viewer" style="" data-width="max" data-height="max" data-toolbar="both" data-toolbar-fixed="on">2022/54 Bağımsız Denetime Tabi Şirketlerin Belirlenmesine Dair Kararda Yeni Düzenleme (30.11.2022)</a>

		</div>
	</div>
</div></div></div>
</div>]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>2022/53 7421 Sayılı Kanun ile Yapılan Düzenlemeler (28.11.2022)</title>
		<link>https://cumhurbilenymm.com.tr/2022-53-7421-sayili-kanun-ile-yapilan-duzenlemeler-28-11-2022/</link>
		
		<dc:creator><![CDATA[Selin GULER]]></dc:creator>
		<pubDate>Tue, 29 Nov 2022 07:16:52 +0000</pubDate>
				<category><![CDATA[Sirkülerler]]></category>
		<category><![CDATA[Sirkülerler 2022]]></category>
		<guid isPermaLink="false">https://cumhurbilenymm.com.tr/?p=2918</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="wpb-content-wrapper"><div class="vc_row wpb_row row top-row vc_custom_1639992444248 wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner">
	<div class="wpb_text_column wpb_content_element m-b-none wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<p>2022/53 7421 Sayılı Kanun ile Yapılan Düzenlemeler (28.11.2022)</p>

		</div>
	</div>
</div></div></div><div class="vc_row wpb_row row top-row wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner"><a class="porto-sicon-box-link" href="/wp-content/uploads/2022/11/7421-SAYILI-KANUN-ILE-YAPILAN-DUZENLEMELER.pdf" target='_blank'><div class="porto-sicon-box  vc_custom_1669706207605  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 heading-right-icon"><div class="porto-sicon-header"><h3 class="porto-sicon-title">PDF İndir</h3></div> <!-- header --><div class="porto-sicon-heading-right" ><div class="porto-just-icon-wrapper porto-icon none" style="color:#e30613;font-size:32px;"><i class="far fa-file-pdf"></i></div></div></div><!-- porto-sicon-box --></a>
	<div class="wpb_text_column wpb_content_element wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<a href="https://cumhurbilenymm.com.tr/wp-content/uploads/2022/11/7421-SAYILI-KANUN-ILE-YAPILAN-DUZENLEMELER.pdf" class="pdfemb-viewer" style="" data-width="max" data-height="max" data-toolbar="both" data-toolbar-fixed="on">2022/53 7421 Sayılı Kanun ile Yapılan Düzenlemeler (28.11.2022)</a>

		</div>
	</div>
</div></div></div>
</div>]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>2022/52 7420 Sayılı Kanun ile Yapılan Düzenlemeler (14.11.2022)</title>
		<link>https://cumhurbilenymm.com.tr/2022-52-7420-sayili-kanun-ile-yapilan-duzenlemeler-14-11-2022/</link>
		
		<dc:creator><![CDATA[Selin GULER]]></dc:creator>
		<pubDate>Tue, 29 Nov 2022 07:13:14 +0000</pubDate>
				<category><![CDATA[Sirkülerler]]></category>
		<category><![CDATA[Sirkülerler 2022]]></category>
		<category><![CDATA[Alacakların Değersiz Hale Gelmesi]]></category>
		<category><![CDATA[Bireysel Katılım Yatırımcısı İndirim Süresi]]></category>
		<category><![CDATA[Küçük Alacaklardan Feragat Edilmesi]]></category>
		<category><![CDATA[Sermaye Azaltımında Vergileme Hususu]]></category>
		<guid isPermaLink="false">https://cumhurbilenymm.com.tr/?p=2913</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="wpb-content-wrapper"><div class="vc_row wpb_row row top-row vc_custom_1639992444248 wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner">
	<div class="wpb_text_column wpb_content_element m-b-none wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<p>2022/52 7420 Sayılı Kanun ile Yapılan Düzenlemeler (14.11.2022)</p>

		</div>
	</div>
</div></div></div><div class="vc_row wpb_row row top-row wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner"><a class="porto-sicon-box-link" href="/wp-content/uploads/2022/11/7420-SAYILI-KANUN-ILE-YAPILAN-DUZENLEMELER.pdf" target='_blank'><div class="porto-sicon-box  vc_custom_1669705982263  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 heading-right-icon"><div class="porto-sicon-header"><h3 class="porto-sicon-title">PDF İndir</h3></div> <!-- header --><div class="porto-sicon-heading-right" ><div class="porto-just-icon-wrapper porto-icon none" style="color:#e30613;font-size:32px;"><i class="far fa-file-pdf"></i></div></div></div><!-- porto-sicon-box --></a>
	<div class="wpb_text_column wpb_content_element wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<a href="https://cumhurbilenymm.com.tr/wp-content/uploads/2022/11/7420-SAYILI-KANUN-ILE-YAPILAN-DUZENLEMELER.pdf" class="pdfemb-viewer" style="" data-width="max" data-height="max" data-toolbar="both" data-toolbar-fixed="on">2022/52 7420 Sayılı Kanun ile Yapılan Düzenlemeler (14.11.2022)</a>

		</div>
	</div>
</div></div></div>
</div>]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>2022/51 Gelir Vergisi Genel Tebliği (Seri No 311)&#8217;nde Değişiklik Yapılmasına Dair Tebliğ (Seri No 321) (31.10.2022)</title>
		<link>https://cumhurbilenymm.com.tr/2022-51-gelir-vergisi-genel-tebligi-seri-no-311nde-degisiklik-yapilmasina-dair-teblig-seri-no-321-31-10-2022/</link>
		
		<dc:creator><![CDATA[Selin GULER]]></dc:creator>
		<pubDate>Sat, 05 Nov 2022 08:36:03 +0000</pubDate>
				<category><![CDATA[Sirkülerler]]></category>
		<category><![CDATA[Sirkülerler 2022]]></category>
		<guid isPermaLink="false">https://cumhurbilenymm.com.tr/?p=2873</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="wpb-content-wrapper"><div class="vc_row wpb_row row top-row vc_custom_1639992444248 wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner">
	<div class="wpb_text_column wpb_content_element m-b-none wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<p>2022/51 Gelir Vergisi Genel Tebliği (Seri No 311)&#8217;nde Değişiklik Yapılmasına Dair Tebliğ (Seri No 321) (31.10.2022)</p>

		</div>
	</div>
</div></div></div><div class="vc_row wpb_row row top-row wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner"><a class="porto-sicon-box-link" href="/wp-content/uploads/2022/11/GELIR-VERGISI-GENEL-TEBLIGI-SERI-NO-311NDE-DEGISIKLIK-YAPILMASINA-DAIR-TEBLIG-SERI-NO-321.pdf" target='_blank'><div class="porto-sicon-box  vc_custom_1667637353206  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 heading-right-icon"><div class="porto-sicon-header"><h3 class="porto-sicon-title">PDF İndir</h3></div> <!-- header --><div class="porto-sicon-heading-right" ><div class="porto-just-icon-wrapper porto-icon none" style="color:#e30613;font-size:32px;"><i class="far fa-file-pdf"></i></div></div></div><!-- porto-sicon-box --></a>
	<div class="wpb_text_column wpb_content_element wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<a href="https://cumhurbilenymm.com.tr/wp-content/uploads/2022/11/GELIR-VERGISI-GENEL-TEBLIGI-SERI-NO-311NDE-DEGISIKLIK-YAPILMASINA-DAIR-TEBLIG-SERI-NO-321.pdf" class="pdfemb-viewer" style="" data-width="max" data-height="max" data-toolbar="both" data-toolbar-fixed="on">2022/51 Gelir Vergisi Genel Tebliği (Seri No 311)&#039;nde Değişiklik Yapılmasına Dair Tebliğ (Seri No 321) (31.10.2022)</a>

		</div>
	</div>
</div></div></div>
</div>]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>2022/50 Şirketlerin Yabancı Para Nakdi Varlıklarının, Nakdi Ticari Kredi Kullanımına Etkileri ve Bu Varlıkların Bağımsız Denetimi (26.10.2022)</title>
		<link>https://cumhurbilenymm.com.tr/2022-50-sirketlerin-yabanci-para-nakdi-varliklarinin-nakdi-ticari-kredi-kullanimina-etkileri-ve-bu-varliklarin-bagimsiz-denetimi-26-10-2022/</link>
		
		<dc:creator><![CDATA[Selin GULER]]></dc:creator>
		<pubDate>Wed, 26 Oct 2022 08:56:33 +0000</pubDate>
				<category><![CDATA[Sirkülerler]]></category>
		<category><![CDATA[Sirkülerler 2022]]></category>
		<guid isPermaLink="false">https://cumhurbilenymm.com.tr/?p=2868</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="wpb-content-wrapper"><div class="vc_row wpb_row row top-row vc_custom_1639992444248 wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner">
	<div class="wpb_text_column wpb_content_element m-b-none wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<p>2022/50 Şirketlerin Yabancı Para Nakdi Varlıklarının, Nakdi Ticari Kredi Kullanımına Etkileri ve Bu Varlıkların Bağımsız Denetimi (26.10.2022)</p>

		</div>
	</div>
</div></div></div><div class="vc_row wpb_row row top-row wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner"><a class="porto-sicon-box-link" href="/wp-content/uploads/2022/10/SIRKETLERIN-YABANCI-PARA-NAKDI-VARLIKLARININ-NAKDI-TICARI-KREDI-KULLANIMINA-ETKILERI-VE-BU-VARLIKLARIN-BAGIMSIZ-DENETIMI.pdf" target='_blank'><div class="porto-sicon-box  vc_custom_1666774585102  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 heading-right-icon"><div class="porto-sicon-header"><h3 class="porto-sicon-title">PDF İndir</h3></div> <!-- header --><div class="porto-sicon-heading-right" ><div class="porto-just-icon-wrapper porto-icon none" style="color:#e30613;font-size:32px;"><i class="far fa-file-pdf"></i></div></div></div><!-- porto-sicon-box --></a>
	<div class="wpb_text_column wpb_content_element wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<a href="https://cumhurbilenymm.com.tr/wp-content/uploads/2022/10/SIRKETLERIN-YABANCI-PARA-NAKDI-VARLIKLARININ-NAKDI-TICARI-KREDI-KULLANIMINA-ETKILERI-VE-BU-VARLIKLARIN-BAGIMSIZ-DENETIMI.pdf" class="pdfemb-viewer" style="" data-width="max" data-height="max" data-toolbar="both" data-toolbar-fixed="on">2022/50 Şirketlerin Yabancı Para Nakdi Varlıklarının, Nakdi Ticari Kredi Kullanımına Etkileri ve Bu Varlıkların Bağımsız Denetimi (26.10.2022)</a>

		</div>
	</div>
</div></div></div>
</div>]]></content:encoded>
					
		
		
			</item>
		<item>
		<title>2022/49 Katma Değer Vergisi Genel Uygulama Tebliği&#8217;nde Önemli Değişiklikler (25.10.2022)</title>
		<link>https://cumhurbilenymm.com.tr/2022-49-katma-deger-vergisi-genel-uygulama-tebliginde-onemli-degisiklikler-25-10-2022/</link>
		
		<dc:creator><![CDATA[Selin GULER]]></dc:creator>
		<pubDate>Wed, 26 Oct 2022 08:53:21 +0000</pubDate>
				<category><![CDATA[Sirkülerler]]></category>
		<category><![CDATA[Sirkülerler 2022]]></category>
		<category><![CDATA[Demir-Çelik Ürünlerinde KDV Tevkifatı]]></category>
		<category><![CDATA[İndirimli Orana Tabi Gıda Maddelerinin Tesliminden Doğan KDV İadelerinin Aynı Yıl İçinde Nakden İade Edilmesi]]></category>
		<category><![CDATA[KDV İadelerinde Sigorta Şirketi Kefalet Senetlerinin Teminat Olarak Kabul Edilmesi]]></category>
		<category><![CDATA[Sorumlu Sıfatıyla Beyan Edilen KDV’nin 1 No.lu Beyannamede İndirilmesi]]></category>
		<category><![CDATA[Tam İstisna Kapsamında Mükellef Lehine Oluşan Kur Farkında Yapılacak İşlemlerin Belirlenmesi]]></category>
		<guid isPermaLink="false">https://cumhurbilenymm.com.tr/?p=2864</guid>

					<description><![CDATA[]]></description>
										<content:encoded><![CDATA[<div class="wpb-content-wrapper"><div class="vc_row wpb_row row top-row vc_custom_1639992444248 wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner">
	<div class="wpb_text_column wpb_content_element m-b-none wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<p>2022/49 Katma Değer Vergisi Genel Uygulama Tebliği&#8217;nde Önemli Değişiklikler (25.10.2022)</p>

		</div>
	</div>
</div></div></div><div class="vc_row wpb_row row top-row wpb_custom_034b39d9bc6c6b310d69e39f0ccf274f"><div class="vc_column_container col-md-12"><div class="wpb_wrapper vc_column-inner"><a class="porto-sicon-box-link" href="/wp-content/uploads/2022/10/KATMA-DEGER-VERGISI-GENEL-UYGULAMA-TEBLIGINDE-ONEMLI-DEGISIKLIKLER.pdf" target='_blank'><div class="porto-sicon-box  vc_custom_1666774397304  wpb_custom_1efe903570d178ff0a9b7bfa5febd3a4 style_1 heading-right-icon"><div class="porto-sicon-header"><h3 class="porto-sicon-title">PDF İndir</h3></div> <!-- header --><div class="porto-sicon-heading-right" ><div class="porto-just-icon-wrapper porto-icon none" style="color:#e30613;font-size:32px;"><i class="far fa-file-pdf"></i></div></div></div><!-- porto-sicon-box --></a>
	<div class="wpb_text_column wpb_content_element wpb_custom_7c91d232724f73626cc933bd95b25ff0" >
		<div class="wpb_wrapper">
			<a href="https://cumhurbilenymm.com.tr/wp-content/uploads/2022/10/KATMA-DEGER-VERGISI-GENEL-UYGULAMA-TEBLIGINDE-ONEMLI-DEGISIKLIKLER.pdf" class="pdfemb-viewer" style="" data-width="max" data-height="max" data-toolbar="both" data-toolbar-fixed="on">2022/49 Katma Değer Vergisi Genel Uygulama Tebliği&#039;nde Önemli Değişiklikler (25.10.2022)</a>

		</div>
	</div>
</div></div></div>
</div>]]></content:encoded>
					
		
		
			</item>
	</channel>
</rss>
