<?xml version="1.0" encoding="UTF-8"?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanuna-gore-riskli-yapi-serhi-bulunan-tasinmazlarin-harc-muafiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-tarafindan-yapilan-kampanya-kapsaminda-abone-olan-musterilere-bedelsiz-elektrik-teslimlerinde-duzenlenecek-faturalarda-emsal-bedel-uzerinden-kdv-hesaplanip-hesaplanmayacagi-</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turkiyedeki-buyukelcilikte-calisan-turk-uyruklulara-odenen-ucret-kira-odemesi-ve-muhasebeci-ile-avukatlara-yapilan-odemelerde-vergi-kesintisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2886-sayili-devlet-ihale-kanununa-gore-ihale-edilen-dukkanlarin-bina-vergilerin-ihale-bedeli-uzerinden-mi-yoksa-4-yilda-bir-belirlenen-ve-yeniden-degerleme-oraninin-yarisi-uzerinde</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/internet-uzerinden-verilen-aracilik-hizmetinde-belge-duzeni</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirkete-ait-pos-cihazlarinin-bayilerde-kullanilmasinin-ve-bir-pos-cihazina-birden-fazla-hesabin-tanimlanmasinin-uygun-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-aktifine-kayitli-olan-ve-kiraya-verilmek-suretiyle-degerlendirilen-tasinmaz-satisinin-kv-ve-kdv-den-istisna-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/festival-organizasyonu-firmanin-sponsor-araciligi-ile-cekilis-ile-vermis-oldugu-araba-ve-ev-icin-odenen-kdvnin-indirimi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/maden-ocaginin-uretime-hazirlik-ve-gelistirme-giderleri-kapsaminda-yapilan-harcamalara-iliskin-atikler-nedeniyle-yuklenilen-kdv-den-iadeye-pay-verilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiralamada-kdv-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ilk-iktisabinda-istisna-uygulanan-engelli-aracinin-veraset-yoluyla-intikalinde-otv-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kapanan-subede-kullanilan-odeme-kaydedici-cihazlarin-serviste-bellegi-degistirilmeden-acik-olan-diger-subelerde-kullanilip-kullanmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gun-icinde-birden-fazla-z-raporu-alinmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-defteri-tasdik-ettirmeksizin-yapilan-mesleki-faaliyet-nedeniyle-vergi-sorumlularinca-yapilan-vergi-tevkifatinin-mahsubu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gunluk-veya-haftalik-surelerle-konut-kiralama-faaliyetinden-elde-edilen-gelirin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/eczaneler-arasi-ilac-takasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/borsa-tarafindan-borsa-calisanlarina-ve-borsanin-hizmet-satin-aldigi-sirket-calisanlarina-bir-defaya-mahsus-yapilan-odemeler-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sendika-avukati-vekalet-ucretinin-gelir-vergisi-kdv-ve-damga-vergisi-kesintesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isyeri-olarak-kiralanan-ancak-faaliyete-gecirilemeyen-isyeri-icin-odenen-kira-bedelleri-uzerinden-tevkifat-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-egitim-kurumlarinin-ba-bs-formlarinda-hangi-bilgiyi-esas-almasi-gerektigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/universitenin-doner-sermaye-isletmesinin-ba-bs-yukumlulugu-bulunup-bulunmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tahsilat-amacli-kullanilmasi-dusunulen-seyyar-banka-pos-cihazi-icin-ikinci-bir-yn-okc-kullanma-zorunlulugu-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isyeri-dekorasyonu-icin-yapilan-harcamalarin-itfasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dernegin-iktisadi-isletmesinin-yapacagi-bagis-ve-yardimlar</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vakif-iktisadi-isletmesinin-anonim-sirkete-donusmesinde-kv-ve-dv-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/toplu-isyeri-kooperatifinin-kv-ve-kdv-karsisindaki-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-kanunu-92-nci-madde-uyarinca-tarh-edilen-kdv-nin-indirim-konusu-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ar-ge-danismanligi-hizmetinde-kv-ve-kdv-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sgk-prim-bildirgeleri-ve-muhtasar-beyannamelerinde-damga-vergisi-muafiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uluslararasi-kuruluslarca-gerceklestirilecek-faaliyetler-nedeniyle-duzenlenen-kagitlarda-damga-vergisi-ile-bir-kagitta-birden-fazla-akit-olmasi-halinde-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yuksek-ogrenim-kurumuna-bagislanacak-bina-insaati-sozlesmesinde-harc-ve-damga-vergisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/veraset-ve-intikal-vergisi-beyannamesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mahkeme-karari-ile-ipotek-terkininde-veraset-ve-intikal-vergisi-ilisiginin-kesilmesi-hakkinda</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kahvehanelerin-ihtiyari-olarak-aldiklari-odeme-kaydedici-cihazlari-hurdaya-ayirip-adisyon-tipi-perakende-satis-fisi-kullanip-kullanamayacaklari-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520512-e-20264651-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turizm-isletme-belgesine-istinaden-gecici-emlak-vergisi-muafiyeti-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202510991-e-20264644-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202516965-e-20264587-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202512200-e-20264629-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518616-e-20264618-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517306-e-20264615-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517086-e-20264593-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517658-e-20264666-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515600-e-20264669-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520008-e-20264617-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-ceza-dairesi-20164232-e-20165999-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-201214673-e-20142951-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20163370-e-2017581-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20131854-e-201317481-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20185729-e-201810903-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-201715813-e-20178690-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20118976-e-20135678-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20085347-e-2012948-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-200810550-e-20094954-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-201418383-e-201415190-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-2021387-e-20211748-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20202239-e-20202689-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-2024129-e-2025645-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20218308-e-20232302-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-2022668-e-20231131-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-ceza-dairesi-20253725-e-2026619-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20261413-e-20261774-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20231808-e-20233868-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202496-e-20241029-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231132-e-20241080-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024255-e-20241013-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202494-e-20241027-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202493-e-20241026-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024526-e-2024991-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202439-e-20241023-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024519-e-20241014-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024582-e-20241015-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20245-e-202411-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237458-e-20252372-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237544-e-20252361-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237807-e-20252358-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238814-e-20252388-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310909-e-20252389-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244816-e-20252392-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238484-e-20252391-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237448-e-20252369-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310768-e-20252386-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024198-e-20252365-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311055-e-20253257-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311313-e-20253282-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311392-e-20253296-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251810-e-20253351-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311292-e-20253279-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311433-e-20253349-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311425-e-20253348-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023725-e-20251002-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242625-e-20251008-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243395-e-2025993-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242077-e-2025983-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233049-e-2025979-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241037-e-2025950-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024926-e-2025941-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233401-e-2025942-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242305-e-2025938-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242383-e-2025945-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251034-e-20252431-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237804-e-20252365-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20243334-e-20252383-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20245649-e-20252378-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247444-e-20252425-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20231961-e-20252417-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025162-e-20252369-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247486-e-20252367-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252178-e-20252337-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025246-e-20252356-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-7-asliye-ticaret-mahkemesi-2015889-e-2023159-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-2024386-e-2025444-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-5-asliye-ticaret-mahkemesi-2022622-e-2024169-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-3-asliye-ticaret-mahkemesi-2024775-e-20251218-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-3-asliye-ticaret-mahkemesi-2024330-e-2024596-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-5-asliye-ticaret-mahkemesi-2023761-e-202623-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-6-asliye-ticaret-mahkemesi-2016751-e-2021794-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-7-asliye-ticaret-mahkemesi-202288-e-2022738-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-24-hukuk-dairesi-20231452-e-20251029-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-15-hukuk-dairesi-20171483-e-2019200-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-20243266-e-20251711-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-23-hukuk-dairesi-2026398-e-2026658-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-20-hukuk-dairesi-20191703-e-2021964-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-20-hukuk-dairesi-20191702-e-2021909-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-2023349-e-20231646-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-27-hukuk-dairesi-2024985-e-2024861-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-13-asliye-ticaret-mahkemesi-2022209-e-2025638-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-12-hukuk-dairesi-20181719-e-20181399-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-iletisim-vergisi-genel-tebligi-seri-no-13</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20164</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-avrupa-birligi-katilim-oncesi-yardim-araci-ipa-ii-cerceve-anlasmasi-genel-tebligi-sira-no1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20161</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20163</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20162</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-468</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-dair-teblig-teblig-no-20161</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/cig-sutun-degerlendirilmesine-yonelik-destekleme-uygulama-esaslari-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/iskollarindaki-isci-sayilari-ve-sendikalarin-uye-sayilarina-iliskin-2016-ocak-ayi-istatistikleri-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-ihale-tebligi-teblig-no-20161</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2872-sayili-cevre-kanununun-20-nci-maddesinin-k-bendi-uyarinca-verilecek-idari-para-cezalarina-iliskin-teblig-20161</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201551</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2016-2018-donemi-butce-cagrisi-ve-eki-butce-hazirlama-rehberi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/odeme-ve-menkul-kiymet-mutabakat-sistemlerinde-kullanilan-bilgi-sistemleri-hakkinda-teblig-sayi-20157</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gsi-slv-tr-kaynak-teknolojisi-test-ve-mesleki-gelisim-merkezi-ltd-stinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2015-24</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tahsilat-genel-tebligi-seri-b-sira-no-9-MJ3bvM</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-yeterlilikler-cercevesine-dair-teblig-teblig-no-20151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/fiyat-esitleme-mekanizmasi-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mal-ve-hizmet-tedarikinde-alacakliya-yapilan-gec-odemelere-iliskin-temerrut-faiz-oraninin-tespiti-hakkinda-teblig-DpjXXM</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4703-sayili-urunlere-iliskin-teknik-mevzuatin-hazirlanmasi-ve-uygulanmasina-dair-kanunla-duzenlenmis-olan-idari-para-cezalarinin-yeni-degerlerinin-duyurulmasina-iliskin-teblig-urun-8kCxPD</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-cpc-belgelendirme-muayene-ve-deney-hizmetleri-tic-ltd-stinin-ulusal-teknik-onay-kurulusu-olarak-gorevlendi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2016-yili-arabuluculuk-asgari-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ceza-muhakemesi-kanunu-geregince-gorevlendirilen-mudafi-ve-vekillere-yapilacak-odemelere-iliskin-2016-yili-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-76</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2016-yili-serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-asgari-ucret-tarifesi-If7h0T</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/su-pompalari-ile-ilgili-cevreye-duyarli-tasarim-gereklerine-dair-teblig-sgm-201544</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/iletim-gelirinin-duzenlenmesi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-musavirligi-ve-yetkilendirilmis-gumruk-musavirligi-asgari-ucret-tarifesine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201552</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disi-tebligat-ve-istinabe-taleplerinde-uyulmasi-gereken-usul-ve-esaslara-dair-teblig-yviGbv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2016-yili-taniklik-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4054-sayili-rekabetin-korunmasi-hakkinda-kanunun-16-nci-maddesinin-birinci-fikrasinda-ongorulen-idari-para-cezasi-alt-sinirinin-artirilmasina-iliskin-teblig-teblig-no-20161</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-465</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-460</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-290</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-67</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-75</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/damga-vergisi-kanunu-genel-tebligi-seri-no-59</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no-47</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belediye-gelirleri-kanunu-genel-tebligi-seri-no-47</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-46</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-iletisim-vergisi-genel-tebligi-seri-no-12</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2016-yilina-ait-genel-yatirim-ve-finansman-programinin-uygulanmasina-iliskin-usul-ve-esaslarin-belirlenmesine-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-464</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-459</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/6446-sayili-elektrik-piyasasi-kanununun-16-nci-maddesi-uyarinca-2016-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5307-sayili-sivilastirilmis-petrol-gazlari-lpg-piyasasi-kanunu-ve-elektrik-piyasasi-kanununda-degisiklik-yapilmasina-dair-kanunun-16-nci-maddesi-uyarinca-2016-yilinda-uygulanacak-p</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5015-sayili-petrol-piyasasi-kanununun-19-uncu-maddesi-uyarinca-2016-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4646-sayili-dogal-gaz-piyasasi-kanunu-elektrik-piyasasi-kanununda-degisiklik-yapilmasi-ve-dogal-gaz-piyasasi-hakkinda-kanunun-9-uncu-maddesi-uyarinca-2016-yilinda-uygulanacak-para-</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disi-pirim-odemesinin-turkiyede-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tobba-odenen-levha-kayit-ucretinin-ticari-kazancin-tespitinde-indirim-konusu-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/abd-mukimi-firmadan-saglanan-tercumanlik-hizmetinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hesaplanan-kdv-olarak-beyan-edilen-ancak-sozlesme-geregi-arsa-sahibi-vakiftan-tahsil-edilmeyen-kdv-nin-degersiz-alacak-olarak-kabul-edilip-edilemeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/makbuz-karsiligi-kktc-saglik-bakanligina-yapilacak-odemenin-sirketin-kurum-kazancinin-tespitinde-gider-olarak-dikkate-alinip-alinmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/on-koltuk-kapasiteli-minibus-ile-gerceklestirilecek-sehirici-ve-sehirlerarasi-yolcu-tasimaciligi-faaliyetinde-vergileme-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-faaliyeti-kapsaminda-zorunlu-olarak-yaptirilan-tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasi-police-bedelinin-gider-olarak-indirim-konusu-yapilip-y</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/minyatur-heykel-ve-sanatsal-bebek-calismasi-yapan-kisiye-yapilan-sponsorluk-harcamasinin-gelir-vergisi-matrahindan-indirim-konusu-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yatirim-tesvik-belgesinde-ongorulen-isci-sayisinin-altinda-isci-calistirilmasi-halinde-gelir-vergisi-stopaj-desteginden-faydalanilip-faydalanilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasfiye-halinde-olan-sirkette-yn-okc-kullanma-mecburiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kore-mukimi-firmadan-dmu-motorsuz-arac-alim-projesi-alimi-isi-nedeniyle-yapilan-odemelerin-vergi-mevzuati-karsisindaki-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediyeden-mahkeme-karari-ile-tahsil-edilen-ilam-ve-icra-vekalet-ucretinin-yargitay-bozma-karari-uzerine-bir-kisminin-belediyeye-iade-edilmesinin-kdv-karsisindaki-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-tevkifati-hk-nGnMwd</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/altindan-mamul-ziynet-esyasi-ile-sikke-altinlarin-kredi-karti-ile-veya-sair-surette-vadeli-satisinda-kdv-matrahi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/suriyeli-multecilerin-tedavi-ve-ilac-giderleri-icin-eczane-ve-ozel-hastanelere-yapilacak-odemelerde-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknoloji-gelistirme-bolgesinde-faaliyette-bulunan-yonetici-sirketin-damga-vergisi-ve-harc-muafiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/su-ve-kanalizasyon-idaresi-genel-mudurlugu-ve-iller-bankasi-as-bolge-mudurlugunce-yapilacak-hakedis-odemelerinde-damga-vergisi-kesintisi-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-yapilan-arsa-satisi-karsiligi-gelir-paylasimi-sozlesmesinin-damga-vergisi-harc-ve-bsmvden-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-riskli-alan-ilan-edilen-bolgede-bulunan-tasinmazlara-iliskin-kira-sozlesmesinin-tapuya-serhinde-harc-alinip-alinmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/miras-paylarinin-duzenleme-seklinde-miras-payinin-devri-sozlesmesine-istinaden-yapilacak-tescil-isleminden-tapu-harcinin-ne-sekilde-tahsil-edilecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/okc-izin-yazisi-alma-ve-kullanmaya-baslama-suresinin-mali-tatile-rastlamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgede-uretilen-yazilim-programinin-elektronik-transfer-yontemi-ile-ihrac-edilmesi-durumunda-ucret-istisnasindan-yararlanilip-yararlanilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hindistan-mukimi-sirkete-verilen-danismanlik-hizmeti-karsiligi-hindistanda-yetkili-makama-odenen-tevkifatin-turkiyede-odenecek-gelir-vergisi-ve-gelir-gecici-vergiden-mahsubu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ahsap-oymaciligi-faaliyetinin-hangi-sartlar-altinda-esnaf-muafligindan-yararlanacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kemik-uzerine-yapilan-minyatur-gravur-hat-ve-tezhip-calismalari-nedeniyle-esnaf-muafligindan-yararlanilip-yararlanilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-okullarda-ogrenim-hizmeti-gorecek-ogrenciler-adina-egitim-ve-ogretim-karsiligi-olarak-milli-egitim-bakanligi-tarafindan-hizmeti-veren-kuruma-verilen-tesvik-bedeli-tutarlarinin</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisindan-doviz-olarak-elde-edilen-ucretin-gelir-vergisi-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-calisan-esten-dolayi-ucretli-calisan-esin-asgari-gecim-indiriminden-faydalanip-faydalanmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/anadolu-universitesi-acik-ogretim-fakultesinde-okuyan-ogrencinin-asgari-gecim-indiriminden-yararlanip-yararlanamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/doviz-alim-satim-isleminden-elde-edilen-gelir-icin-beyanname-verilip-verilmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2008-yilinda-satin-alinan-isyerinin-kayitlara-alindiktan-5-yil-sonra-satisinin-yapilmasi-halinde-gelir-vergisi-ve-kdv-den-istisna-olup-olmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/is-takipciligi-faaliyetinde-ikametgah-ve-isyeri-olarak-kullanilan-daire-icin-yapilan-giderlerin-ticari-kazancin-tespitinde-indirim-konusu-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uc-hisseli-arsa-uzerinde-yapilacak-ozel-insaat</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/manavlik-faaliyeti-yaninda-k2-belgesine-sahip-olunan-kamyonetin-ticari-amacla-kullanilmasi-durumunda-basit-usulde-vergilendirilmeye-devam-edilip-edilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-tarafindan-belediyeden-kiralanan-yere-ait-2013-yili-kira-odemesinin-2014-yilinda-yapilmasi-durumunda-odenen-tutarin-indirim-konusu-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/stajer-ogrencilere-odenen-cep-harcliginin-safi-kazancin-tespitinde-indirimi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/is-gorusmesi-yapmak-ve-musteri-agirlamak-icin-yat-kiralamanin-vergisel-boyutu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-ortagindan-kiralanan-araca-ait-giderlerin-kurum-kazancinin-tespitinde-indirim-konusu-yapilip-yapilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bina-yapimi-ve-gayrimenkul-satis-vaadi-sozlesmesinin-gelir-vergisi-kanununun-42nci-maddesi-kapsaminda-degerlendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/merkezi-yurtdisinda-bulunan-firmaca-yapilan-ekipman-ve-malzeme-teslimleri-ile-turkiyedeki-subece-ifa-edilen-yerli-malzeme-temini-ile-kurulum-hizmetlerinden-tevkifat-yapilip-yapilma</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kat-karsiligi-ogrenci-yurdu-ve-sosya-tesis-insaati-isinde-vergi-kesintisi-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/buyuksehir-belediye-sinirlari-icerisinde-bulunan-ilcede-kiralanan-isyeri-dolayisiyla-basit-usul-mukellefiyetinin-devam-edip-etmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ticari-faaliyetin-yaninda-zirai-faaliyette-bulunan-mukellefin-zirai-isletmesine-ait-alis-ve-satislarini-ba-bs-formuna-dahil-edip-etmeyecegi-ve-iki-kazanci-icin-tek-defter-tutup-tut</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disi-santiyesinde-calisan-personele-yapilan-ucret-odemeleri-uzerinden-tevkifat-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/is-guvenligi-uzmanligi-ve-hasere-ilaclama-faaliyetinin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/banka-kredisi-ile-alian-dubleks-konutun-kiraya-verilen-bolumune-isabet-eden-giderlerin-kira-gelirinden-indirim-konusu-yapilacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/banka-kredisi-ile-alinan-gayrimenkulun-beyaninda-indirilecek-giderler-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kamulastirmasiz-el-atma-islemi-uzerine-acilan-dava-sonucu-elde-edilen-tasinmaz-bedelinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/borclarin-odenmesi-halinde-geri-verilmek-uzere-protokol-yapilarak-devralinan-gayrimenkulun-geri-devri-sirasinda-emlak-vergi-degerinde-artis-olmasi-nedeniyle-deger-artis-kazanci-olu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/camiye-yapilan-ayni-bagisin-gelir-vergisi-beyannamesinde-bildirilecek-gelirlerden-indirim-konusu-yapilip-yapilamayacagi-ve-belgelendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202510372-e-20264614-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519654-e-20264619-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518235-e-20264594-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202516190-e-20264596-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517472-e-20264622-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518273-e-20264597-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513522-e-20264598-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20265720-e-20264623-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202510988-e-20264647-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202455-e-20264626-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-201710881-e-20221162-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20181203-e-20226246-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20181203-e-20226246-k-vzLKEZ</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-201716497-e-20207700-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20171423-e-2021624-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20178638-e-20211484-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-200810375-e-201121667-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/1-hukuk-dairesi-20243694-e-20254409-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-2012480-e-20136838-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-2009987-e-20091018-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/18-hukuk-dairesi-19977522-e-19979096-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201122202-e-20128609-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201122422-e-20127556-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201335027-e-2014161-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-201421485-e-20152072-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201515095-e-201517635-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20159199-e-20164526-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-201220571-e-2013673-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20127584-e-20132669-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20155715-e-2016734-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202495-e-20241028-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024107-e-20241059-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231713-e-20241055-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024676-e-20241073-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023389-e-20241005-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231150-e-20241012-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231146-e-20241008-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231145-e-20241007-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231148-e-20241010-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231149-e-20241011-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232213-e-20252384-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238483-e-20252390-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310758-e-20252387-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237838-e-20252359-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241325-e-20252377-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241324-e-20252376-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239398-e-20252367-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310026-e-20252374-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311033-e-20252375-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231976-e-20252360-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311412-e-20253345-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311346-e-20253290-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311354-e-20253340-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252288-e-20253381-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311106-e-20253306-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251609-e-20253353-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252184-e-20253354-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311189-e-20253272-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2024495-e-20253357-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312607-e-20253358-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231194-e-2025957-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231461-e-2025958-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241847-e-2025969-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-202563-e-2025970-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231707-e-2025949-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232245-e-2025940-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231708-e-2025946-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231497-e-2025951-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241848-e-2025966-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025368-e-20252359-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20244596-e-20252373-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20245252-e-20252335-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20245241-e-20252371-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247435-e-20252355-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247389-e-20252336-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252398-e-20252333-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025719-e-20252360-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-7-asliye-ticaret-mahkemesi-2022156-e-2022740-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-4-asliye-ticaret-mahkemesi-2025922-e-202668-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-4-asliye-ticaret-mahkemesi-2017704-e-20191167-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-12-asliye-ticaret-mahkemesi-2017236-e-2020189-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-12-asliye-ticaret-mahkemesi-2017665-e-2020177-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-12-asliye-ticaret-mahkemesi-20171086-e-2020151-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-2-asliye-ticaret-mahkemesi-2021172-e-2023176-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-1-asliye-ticaret-mahkemesi-2022120-e-2022356-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-2024327-e-2024597-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-2-asliye-ticaret-mahkemesi-2019583-e-202149-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-15-hukuk-dairesi-20181015-e-20201131-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-2023757-e-2023716-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-14-asliye-ticaret-mahkemesi-2024406-e-202568-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-1-asliye-ticaret-mahkemesi-2021356-e-2023333-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-19-asliye-ticaret-mahkemesi-2025797-e-2026110-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-5-asliye-ticaret-mahkemesi-2021571-e-2021882-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-2020239-e-2021638-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-2-asliye-ticaret-mahkemesi-20181373-e-2021476-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-14-asliye-ticaret-mahkemesi-2016645-e-2018680-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-14-asliye-ticaret-mahkemesi-2017144-e-2019523-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20104379-e-201013179-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202313440-e-20254144-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20241235-e-20254118-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312698-e-20254142-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202313274-e-20254143-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252982-e-20254146-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/piyasa-isletim-gelirinin-duzenlenmesi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/avukatlik-asgari-ucret-tarifesi-Vaej8q</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/saglik-hizmetleri-alaninda-sanayi-isbirligi-programi-uygulamalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/6502-sayili-tuketicinin-korunmasi-hakkinda-kanunun-77-nci-maddesine-gore-2016-yilinda-uygulanacak-olan-idari-para-cezalarina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/6502-sayili-tuketicinin-korunmasi-hakkinda-kanunun-68-inci-ve-tuketici-hakem-heyetleri-yonetmeliginin-6-nci-maddelerinde-yer-alan-parasal-sinirlarin-artirilmasina-iliskin-teblig-62cPEx</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/findik-ureticilerine-alan-bazli-gelir-destegi-odenmesine-dair-kararin-uygulanmasina-iliskin-teblig-teblig-no-201546</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-tarife-kontenjani-uygulanmasina-iliskin-teblig-teblig-no-20155</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-138</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/araci-kurumlar-tarafindan-yapilacak-repo-ve-ters-repo-islemlerine-iliskin-esaslar-hakkinda-teblig-iii-452</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/telsiz-ve-telekomunikasyon-terminal-ekipmanlari-yonetmeligi-19995atnin-atifta-bulundugu-standartlara-dair-teblig-20151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/esnaf-ve-sanatkarlar-meslek-kuruluslarinda-denetim-kurullarinin-calisma-usulu-ve-duzenlenecek-raporlar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-289</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tarife-siniflandirma-kararlari-seri-no-22</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201550</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201549</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/esnaf-ve-sanatkarlar-odalarinin-unvan-degisikligine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201545</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20158</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-457</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-tarife-kontenjani-uygulanmasina-iliskin-teblig-teblig-no-20154</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tarife-siniflandirma-kararlari-seri-no-20</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201547</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201548</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201546</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tuberkuloz-laboratuvarlarinin-calisma-usul-ve-esaslarina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bazi-alacaklarin-6552-sayili-kanun-kapsaminda-yeniden-yapilandirilmasina-dair-genel-teblig-seri-no-3-ulGSLY</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/risk-olcum-modelleri-ile-piyasa-riskinin-hesaplanmasina-ve-risk-olcum-modellerinin-degerlendirilmesine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/menkul-kiymetlestirmeye-iliskin-risk-agirlikli-tutarlarin-hesaplanmasi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kredi-riskine-esas-tutarin-icsel-derecelendirmeye-dayali-yaklasimlar-ile-hesaplanmasina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bankalarca-risk-yonetimine-iliskin-kamuya-yapilacak-aciklamalar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/alberk-qa-uluslararasi-teknik-kontrol-ve-belgelendirme-anonim-sirketinin-tibbi-cihaz-yonetmeligi-kapsaminda-onaylanmis-kurulus-olarak-atamasinin-yenilenmesine-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2016-2018-donemi-butce-cagrisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/nitrat-azotu-iceren-kimyevi-gubrelerin-satisi-nakli-ve-stok-bildiriminin-kontrolune-dair-teblig-teblig-no-201542</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mekanik-ayirma-biyokurutma-ve-biyometanizasyon-tesisleri-ile-fermente-urun-yonetimi-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/karayolu-yolcu-tasimaciliginda-kullanilan-terminallere-iliskin-tavan-ucret-tarifeleri-hakkinda-teblig-teblig-no-70</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/urun-sevkiyatlarinin-giris-veteriner-sinir-kontrol-noktasinda-aktarilmasina-iliskin-kurallar-hakkinda-teblig-teblig-no-201539</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-201544</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201543</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-tibbi-amacli-diyet-gidalarin-uretim-yerleri-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/medikal-gazlarin-uretim-dolum-depolama-ve-satisini-yapan-tesisler-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-iktisadi-tesebbusleri-turkiye-kalkinma-bankasi-anonim-sirketi-iller-bankasi-anonim-sirketinde-ve-ptt-anonim-sirketinde-2013-2014-ve-2015-yillarinda-uygulanacak-ucretlerin-tesp</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tahsilat-genel-tebligi-seri-b-sira-no-8-irWf7e</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2015-2016-egitim-ve-ogretim-yilinda-organize-sanayi-bolgelerindeki-ozel-mesleki-ve-teknik-egitim-okullarinda-ogrenim-gorecek-ogrenciler-icin-egitim-ve-ogretim-destegi-verilmesine-i</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20156</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20153</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201537</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-456</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/dezenfeksiyon-teknik-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-66</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201538</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dernek-adina-alinan-ayni-bagis-ve-yardimlarin-dernek-iktisadi-isletmesine-aktarilmasi-durumunun-kv-kdv-ve-vuk-yonunden-degerlendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hakkinda-iflas-ertelemesi-karari-bulunan-firmadan-olan-alacaklar-icin-hangi-donemde-supheli-alacak-karsiligi-ayrilacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/buyuksehir-belediyesine-bagli-su-idaresinin-igps-sabit-referans-istasyonunu-kullanimi-karsiliginda-alacagi-bedelin-kurumlar-vergisine-tabi-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ecrimisil-odeyerek-kullanim-hakkina-sahip-olunan-hazine-adina-kayitli-2b-arazinin-zilyetliginin-ucuncu-kisilere-devrinden-elde-edilecek-kazancin-kdv-ve-kurumlar-vergisinden-istisna</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-aktifinde-kayitli-tasinmazlarin-finansal-kiralama-sirketine-satisindan-elde-edilecek-kazancin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/istimlak-edilen-gayrimenkule-odenen-bedeller-icin-kurumlar-vergisi-istisnasindan-yararlanilip-yararlanilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmaz-satisindan-elde-edilen-kazancin-kurumlar-vergisi-kanunu-karsisindaki-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/patentli-bulusun-seri-uretime-tabi-tutulmasi-ve-uretiminin-fason-olarak-yaptirilmasi-halinde-sinai-mulkiyet-haklarinda-istisna-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turquality-destek-programi-kapsaminda-hibe-niteliginde-alinan-tutarlarin-gelir-kaydedilip-kaydedilmeyecegi-ve-hangi-hesapta-izlenecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6552-sayili-kanunun-73uncu-maddesine-gore-yapilandirilarak-veya-vergi-dairesince-taksite-baglanarak-odenen-mtvnin-kurum-kazancindan-indirilip-indirilemeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dernek-tarafindan-sirkete-yapilan-kira-odemelerinin-gv-ve-kdv-acisindan-degerlendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/devralinan-sirketin-zararlarinin-devralan-sirketin-karindan-mahsubu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-mukim-firmanin-serbest-bolgede-bulunan-istirakine-ait-muhasebe-kayitlarinin-mail-ortaminda-verilmesi-durumunda-kurumlar-vergisi-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turkiyede-yerlesik-olan-yabanci-uyruklu-kisi-ve-kurumlara-verilen-egitim-hizmeti-faaliyetinden-elde-edilen-kazancin-indirim-konusu-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hollanda-mukimi-dar-mukellef-kurumun-laptop-kiralama-bedeli-ve-yurt-disinda-yapilan-bagislarin-turkiyedeki-subesine-fatura-edilmesinde-vergilendirme</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tesvik-belgenin-kapanmasindan-once-akreditifleri-acilan-ancak-ithalatlari-tesvik-bel-kapanma-tarihinden-sonra-gerceklestirilen-makinelere-yapilan-harcamalar-icin-indkv-si-uygdan-ya</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uzman-hekimler-tarafindan-uygulanan-botoks-dolgu-mezoterapi-prp-lazer-epilasyon-dovme-silme-iple-yuz-germe-iple-yuz-asma-ve-ozon-terapi-gibi-islemlerde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ikinci-el-binek-otomobillerin-tamir-edilmek-suretiyle-satisinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ithal-ve-yerli-girdiler-kullanilarak-yapilan-uretim-neticesinde-elde-edilen-urunun-satis-bedeli-uzerinden-yapilan-royalti-odemelerinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/atik-bertaraf-hizmeti-ile-atiktan-uretilen-urun-tesliminde-kdv-tevkifati</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yabanci-bayrakli-tekne-ve-gemilere-verilen-personel-temin-hizmetinin-kdvden-istisna-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kulce-altin-ihracatinda-demirbas-kira-vs-giderlerinden-dogan-kdvnin-indirim-yoluyla-giderilemeyerek-iadeye-konu-edilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mal-satilan-musterilere-verilen-kombine-biletlerin-vergisel-boyutu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknoloji-gelistirme-bolgesindeki-faaliyetlerin-vergisel-boyutu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-duzenlenip-turkce-tercumesi-noterde-tasdik-ettirilecek-sozlesme-ve-tadil-sozlesmelerinin-damga-vergisi-matrahi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/unvan-degisikligi-nedeniyle-yeniden-duzenlenen-sozlesmede-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/5366-s-kanun-kapsaminda-ihalesi-yapilan-yenileme-isi-nedeniyle-yuklenici-firma-tarafindan-saglanan-kredilere-iliskin-lehe-kalan-paralarin-bsmvye-tabi-olup-olmadigi-ile-yuklenicinin</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-uzerine-riskli-yapi-serhi-konulan-ve-soz-konusu-riskli-yapi-serhi-daha-sonra-terkin-edilen-tasinmaza-iliskin-olarak-hak-sahibi-malikler-ile-muteahhit-a</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/riskli-yapi-serhi-bulunan-parsel-ile-riskli-yapi-serhi-bulunmayan-parselin-tevhit-edilmesi-isleminde-harc-istisnasi-uygulanip-uygulanmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vakfin-mahkeme-kararina-istinaden-devrinde-uygulanacak-harc-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-riskli-alan-olarak-belirlenen-tasinmazda-ikamet-etmekte-olan-ve-hak-sahipligi-tespit-edilen-kisilere-riskli-alan-icinde-insa-edilen-gayrimenkullerden-t</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bosanma-sonucu-tesis-edilecek-intifa-hakki-ve-kuru-mulkiyet-isleminden-ne-sekilde-harc-aranilacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-riskli-yapi-serhi-bulunan-gayrimenkuller-icin-tapuda-yapilacak-cins-degisikligi-cins-tashihi-isleminden-harc-tahsil-edilip-edilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/beyanlar-hanesinde-6306-sayili-kanun-kapsaminda-riskli-yapi-serhi-bulunan-tasinmazlar-uzerinde-yapilacak-gecit-hakki-tesisi-isleminin-6306-sayili-kanun-kapsaminda-harctan-istisna-t</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/maliye-hazinesi-adina-kayitli-gayrimenkulun-taksitli-satisi-nedeniyle-tesis-edilen-ipotegin-malik-lehine-terkin-edilmesi-isleminde-492-sayili-kanuna-bagli-4-sayili-tarifenin-14-unc</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/eski-eser-serhi-bulunan-tasinmazin-tapuda-yapilacak-cins-degisikligi-islemlerinde-harc-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ilce-belediyesinin-plan-ornegi-isleminden-harc-alinip-alinmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/erasmus-programi-kapsmainda-yurtdisinda-gorevlendirilecek-universite-personeline-harcsiz-pasaport-duzenlenip-duzenlenmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/il-gida-tarim-ve-hayvancilik-mudurlugu-adina-kayitli-su-urunleri-kontrol-teknesinin-baglama-kutugu-uygulama-yonetmeligi-uyarinca-yillik-vize-harclarindan-muaf-olup-olmadigi-hususun</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vergi-resim-ve-harc-istisna-belgesinde-belirtilen-ihracat-taahhudunu-asan-krediye-iliskin-bsmv-istisnasi-uygulanip-uygulanmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emeklinin-arsa-ve-arazisi-olmasi-durumunda-mesken-vasifli-yazlik-tasinmaz-icin-indirimli-emlak-vergisinden-yararlanip-yararlanmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mahkeme-kararina-istinaden-belediyece-emlak-vergisi-tarhiyati-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ustten-sabit-aydinlatmasi-olan-billboardlardaki-afislerin-hangi-tarifeye-gore-vergilendirilecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kosgeb-tarafindan-desteklenen-projede-calisan-personel-icin-yapilan-ucret-odemelerinin-gelir-vergisi-stopaj-tesviki-ve-sigorta-prim-desteginin-indirim-konusu-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/resim-illustrasyon-seramik-ve-cam-calismalarinin-serbest-meslek-kazanc-istisnasindan-yararlanmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kantin-isletmeciligi-faaliyetinin-basit-usulde-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihtiyac-sahibine-yapilan-insaat-malzemesi-yardiminin-gelir-vergisi-matrahindan-indirilip-indirilemeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/otv-istisnasindan-faydalanilarak-alinan-aracin-olunceye-kadar-bakma-sozlesmesine-istinaden-devrinde-otv-odenip-odenmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/toprak-alti-maden-isletmelerinde-calisanlara-yillik-ucretli-izinli-oldugu-hafta-tatili-ve-genel-tatil-gunlerinde-odenen-ucretlerde-gelir-vergisi-ve-damga-vergisi-kesintisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknopark-insaati-yapmak-uzere-duzenlenen-ihale-karari-ve-sozlesmenin-damga-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20258051-e-20264628-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202512415-e-20264631-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202313901-e-20264656-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515041-e-20264661-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-2026510-e-20264599-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517548-e-20264662-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515337-e-20264663-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518265-e-20264589-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202510992-e-20264641-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20263064-e-20264655-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-200815270-e-20102435-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-2008486-e-20107617-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-2008129-e-201011058-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-2012885-e-20137867-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20149347-e-20161469-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/9-hukuk-dairesi-201427753-e-2016856-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20166546-e-20185438-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20178714-e-20185850-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20234250-e-20249902-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-2017749-e-2018739-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20159366-e-20182359-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/8-hukuk-dairesi-20188480-e-201818087-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-201619111-e-20186408-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-2013599-e-201326361-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20193259-e-20202240-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-201711151-e-20202085-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-201227372-e-201313414-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20166193-e-2017466-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-201613636-e-20169339-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231147-e-20241009-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024110-e-20241062-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024274-e-20241048-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202490-e-20241035-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202491-e-20241036-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024270-e-20241044-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024269-e-20241043-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024273-e-20241047-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024136-e-20241041-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024113-e-20241058-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237901-e-20252344-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243348-e-20252342-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243029-e-20252350-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20252134-e-20252319-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237787-e-20252357-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024627-e-20252323-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243130-e-20252356-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310770-e-20252347-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242824-e-20252348-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241460-e-20252345-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20242270-e-20253372-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251981-e-20253361-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311064-e-20253259-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311222-e-20253326-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311131-e-20253265-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311213-e-20253276-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311070-e-20253304-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251348-e-20253362-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311089-e-20253305-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231192-e-2025955-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231462-e-2025959-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024927-e-2025953-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024920-e-2025952-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231655-e-2025954-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232059-e-2025948-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231193-e-2025956-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024514-e-2025943-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242554-e-2025947-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242379-e-2025978-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023882-e-20252434-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236101-e-20252447-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251083-e-20252445-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247440-e-20252424-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251258-e-20252442-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233498-e-20252421-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-202362-e-20252412-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252643-e-20252338-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246118-e-20252325-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236840-e-20252304-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-8-asliye-ticaret-mahkemesi-2024305-e-2026521-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-4-asliye-ticaret-mahkemesi-2025350-e-2025856-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-14-asliye-ticaret-mahkemesi-2020206-e-2025888-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-4-asliye-ticaret-mahkemesi-2021325-e-2022116-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-18-asliye-ticaret-mahkemesi-2017649-e-20181327-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-4-asliye-ticaret-mahkemesi-2022445-e-2023315-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-14-asliye-ticaret-mahkemesi-2022194-e-2022745-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-7-asliye-ticaret-mahkemesi-2016828-e-2020775-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-1-asliye-ticaret-mahkemesi-2020226-e-2023118-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-14-asliye-ticaret-mahkemesi-20161203-e-2019466-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-6-asliye-ticaret-mahkemesi-2023895-e-2024470-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-19-asliye-ticaret-mahkemesi-2021663-e-2023467-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-9-asliye-ticaret-mahkemesi-2023160-e-202436-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-7-asliye-ticaret-mahkemesi-2023589-e-2025312-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-10-asliye-ticaret-mahkemesi-2022438-e-2023941-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-2-asliye-ticaret-mahkemesi-202354-e-2023545-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-19-asliye-ticaret-mahkemesi-2021686-e-2023350-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-2-asliye-ticaret-mahkemesi-2022811-e-2024185-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023259-e-20251558-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/adana-bolge-adliye-mahkemesi-9-hukuk-dairesi-20201254-e-2023100-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20157</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201539</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201540</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201541</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201542</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-201512</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-tuketim-vergisi-iv-sayili-liste-uygulama-genel-tebligi-3RdRzb</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201536</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/pgm-proje-gozetim-muhendislik-ve-kalite-kontrol-hizmetleri-san-tic-ltd-sti-nin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2015-16</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-tuketim-vergisi-iii-sayili-liste-uygulama-genel-tebligi-w6jJMv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20152</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yatirim-hizmet-ve-faaliyetleri-ile-yan-hizmetlere-iliskin-belge-ve-kayit-duzeni-hakkinda-teblig-iii-451</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulastirma-denizcilik-ve-haberlesme-bakanligi-kaza-arastirma-ve-inceleme-kurulu-tarafindan-bilirkisi-gorevlendirilmesine-iliskin-usul-ve-esaslar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-insan-tuketimine-sunulan-hizli-dondurulmus-gidalarda-sicakligin-resmi-kontrolu-icin-kontrol-noktalarinin-secilmesi-ve-olcum-metodu-tebligi-teblig-no-201534</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-belirli-gidalarda-dioksinlerin-dioksin-benzeri-poliklorlu-bifenillerin-ve-dioksin-benzeri-olmayan-poliklorlu-bifenillerin-seviyesinin-resmi-kontrolu-icin-numune-a</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20155</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2015-2016-egitim-ve-ogretim-yilinda-ozel-okullarda-ogrenim-gorecek-ogrenciler-icin-egitim-ve-ogretim-destegi-verilmesine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201534</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-201511</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201535</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201527</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/icme-suyu-temin-ve-dagitim-sistemlerindeki-su-kayiplarinin-kontrolu-yonetmeligi-teknik-usuller-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201530</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201529</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201533</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201532</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201531</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201528</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-disinda-gorev-alan-veteriner-hekimlerin-calisma-usul-ve-esaslarina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/iflas-idaresi-ucreti-yazi-ve-teblig-masrafi-tarifesi-hakkinda-teblig-ntZAqc</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201524</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-45-kamu-ozel-is-birligi-uygulamalarinin-muhasebe-islemleri</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201526</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/udem-uluslararasi-belgelendirme-denetim-egitim-merkezi-sanayi-ve-ticaret-limited-sirketinin-tibbi-cihaz-yonetmeligi-kapsaminda-onaylanmis-kurulus-olarak-atamasinin-yenilenmesine-da</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201523</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-tarife-kontenjani-uygulanmasina-iliskin-teblig-teblig-no-20151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-455</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-453</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/paslanmaz-celikten-soguk-haddelenmis-sac-ithalatinda-tarife-kontenjani-uygulanmasina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20154</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201525</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-cay-tebligi-teblig-no-201530</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201522</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201521</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-tahin-helvasi-tebligi-teblig-no-201528</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-tahin-tebligi-teblig-no-201527</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/devlet-memurlari-kanunu-genel-tebligi-seri-no-164</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kisisel-koruyucu-donanimlarla-ilgili-uyumlastirilmis-ulusal-standartlara-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/12112012-tarihli-ve-6360-sayili-on-dort-ilde-buyuksehir-belediyesi-ve-yirmi-yedi-ilce-kurulmasi-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasina-dair-kanun-ge</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-452</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/meslek-odalarinin-birbirleri-arasinda-yaptiklari-gayrimenkul-satisinin-tapu-harcina-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sehit-yakininin-satin-alacagi-silah-icin-6136-sayili-atesli-silahlar-ve-bicaklar-ile-diger-aletler-hakkindaki-kanun-kapsaminda-silah-ruhsat-harci-odeyip-odemeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/veraseten-intikal-eden-tasinmazlara-iliskin-olarak-miras-taksim-sozlesmesine-istinaden-yapilacak-olan-intikalen-taksim-isleminin-harctan-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ar-ge-merkezinde-calisan-personelin-servis-ve-yemek-giderlerinin-ar-ge-harcamasi-sayilip-sayilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/lunapark-oyuncaklarinin-imalati-ve-kurulumu-isinin-senelere-sari-insaat-isi-kapsaminda-olup-olmadigi-ve-yapilan-odemelerin-kdv-ve-gecici-vergi-matrahinda-dikkate-alinip-alinmayacag</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2015-yilindan-itibaren-internet-uzerinden-mal-ve-hizmet-satisina-baslanmasi-durumunda-e-arsiv-uygulamasina-gecilip-gecilmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vekalet-ucretlerinde-serbest-meslek-makbuzunun-kimin-adina-ve-nasil-duzenlenecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ithal-edilen-mallarin-miililestirilmeden-antrepoda-devredilmesinin-ba-bs-bildiriminde-gosterilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/koy-ve-ilce-garajina-giris-ve-cikis-hizmetine-iliskin-fatura-duzenleme-zorunlulugu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fiili-olarak-baslamayan-insaatin-yapmis-oldugunuz-harcamalar-karsiliginda-baska-bir-firmaya-devrinde-kdv-ve-belge-duzeni-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediyeler-ve-bagli-isletmeleri-tarafindan-yapilan-sehirici-yolcu-tasimaciliginda-kullanilan-elektronik-akilli-kart-ve-tek-kullanimlik-manyetik-biletlerin-satisinda-kdv-ve-belge-d</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektrik-tuketimlerinin-faturalandirma-isleminin-farkli-endeksor-cihazlari-ile-yapilmasi-durumunda-ayirt-edici-bilgilere-yer-verilmek-suretiyle-her-bir-cihazda-ayri-seri-ve-sira-nu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sehirici-tasimacilikta-kullanilan-manyetik-kartlarin-satisinda-belge-duzeni</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/subeler-tarafindan-yapilan-tahsilat-ve-odemelerde-tevsik-zorunlulugu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/internet-uzerinden-mal-ve-hizmet-satisi-yapmayi-planlayan-mukellefin-e-arsiv-uygulamasina-gecme-zorunlulugunun-bulunup-bulunmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediyelere-makbuz-karsiligi-yapilan-vergi-resim-ve-harc-odemelerinin-ba-bs-bildirimi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/e-arsiv-uygulamasina-gecme-zorunlulugu-bulunup-bulunmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6493-sayili-kanun-kapsaminda-yapilan-odemelerin-yeni-nesil-odeme-kaydedici-cihaz-fisinde-gosterilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dogalgaz-sayaclari-icin-olcu-ayar-mevzuati-kapsaminda-yapilan-kalibrasyon-giderlerinin-amortisman-yoluyla-itfa-edilip-edilmeycegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/binanin-dis-cephesi-icin-yapilan-harcamalarda-amortisman-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/taahhut-isleri-kapsamindaki-isyerlernin-sube-sayilip-sayilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ticari-plaka-icin-uygulanacak-amortisman-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/discilik-torna-tezgahinda-kullanilan-biley-tasi-disk-tesliminde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bilgisayar-ve-dokuman-tasimaya-elverisli-cantalarin-ithali-ve-yurt-ici-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/discilik-torna-tezgahinda-kullanilan-biley-tasi-disk-tesliminde-kdv-orani-DqlKGO</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/koruyucu-basliklarda-kullanilan-cene-alti-kayisi-tesliminde-uygulanmasi-gereken-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/koruyucu-basliklarda-kullanilan-cene-alti-kayisi-tesliminde-uygulanmasi-gereken-kdv-orani-FL7cZ3</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/810890900000-pozisyonunda-bulunan-vidanin-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gida-analiz-laboratuvar-hizmetlerinde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gida-analiz-laboratuvar-hizmetlerinde-uygulanacak-kdv-orani-atLBOX</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-28-el-dokuma-tezgahlari-satisinda-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/musteri-siparisleri-icin-firmaya-ve-urune-ozel-baski-yapabilmek-uzere-uretilen-kliseler-icin-yapilan-harcamalarin-dogrudan-gider-olarak-mi-amortisman-yoluyla-mi-itfa-edilecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-aktifine-kayitli-goruntu-sistemlerinin-kiralanmasi-durumunda-sevk-irsaliyesi-duzenlenmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/reklam-filmlerinin-amortisman-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yenileme-fonuna-alinan-karin-yeni-insaa-edilecek-fabrika-binasinin-finansmaninda-kullanimi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gubre-makinalarinin-tesliminde-uygulanmasi-gereken-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/katma-deger-vergisi-orani-I4LN7P</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/corekotu-yaginin-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gubre-makinalarinin-tesliminde-uygulanmasi-gereken-kdv-orani-RUybJw</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/karayollari-genel-mudurlugunun-yol-yapim-bakim-isleri-ile-ilgili-yaptigi-ihalelere-iliskin-olarak-duzenlenen-sozlesmelerden-6001-sayili-karayollari-kanununun-12-nci-maddesine-kapsa</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-erbabinin-ayni-zamanda-proje-ihalesi-insaat-vb-gibi-islerle-ugrasmasi-halinde-vergisel-acidan-yukumlulukleri</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-aktifine-kayitli-olan-ve-kiraya-verilmek-suretiyle-degerlendirilen-tasinmazin-zaruri-sebeplerden-dolayi-satisinin-kvk-yonunden-degerlendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/281129300019-gtip-numarali-urunun-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uluslararasi-deniz-tasimaciligi-faaliyetinden-bagimsiz-olarak-sunulabilen-hizmetlerden-elde-edilen-kazanclarin-vergisel-boyutu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-kanununun-13a-maddesi-kapsaminda-imalatina-baslanan-yatin-natamam-vaziyette-satisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dis-protezlerinde-kullanilan-metal-alasimlarin-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/560312900019-560313900019-560314900000-560392100000-560393900019-560394100000-560394900000-gtip-numaralarinda-yer-alan-esyalarin-tabi-olacagi-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/281129300019-gtip-numarali-urunun-kdv-orani-4o5kQi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediye-ruhsati-3-sinif-lokanta-olan-rum-meyhanesitaverna-tarzindaki-isletmede-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/silobag-icin-cuval-dolum-makinesi-ve-silobag-icin-bosaltma-tahliye-helezonu-ithalinde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202512522-e-20264648-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520080-e-20264625-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511550-e-20264636-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513726-e-20264653-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20257327-e-20264639-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202512529-e-20264649-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202512006-e-20264613-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511252-e-20264642-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202510990-e-20264645-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515516-e-20264583-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20102292-e-20103639-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20232994-e-20247674-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-202211522-e-20245657-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20165789-e-20187342-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20183067-e-20191762-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20134264-e-20135559-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-201414150-e-20159908-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/14-hukuk-dairesi-20201778-e-202146-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20113987-e-201210388-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20242757-e-20253786-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-200912088-e-20108181-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-201116742-e-20121451-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024108-e-20241060-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024276-e-20241050-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024277-e-20241051-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024275-e-20241049-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024134-e-20241039-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024135-e-20241040-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023131-e-20241002-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231123-e-20241072-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023476-e-20241018-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023113-e-20241001-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244598-e-20252349-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242130-e-20252346-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20222716-e-20252355-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20233219-e-20252331-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20236765-e-20252351-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244964-e-20252327-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244555-e-20252343-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20233218-e-20252334-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245037-e-20252328-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239254-e-20252335-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251823-e-20253299-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20242475-e-20253366-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311124-e-20253262-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311128-e-20253311-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311127-e-20253310-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311126-e-20253264-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311223-e-20253327-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311218-e-20253324-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233523-e-2025972-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241433-e-2025975-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241839-e-2025965-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241339-e-2025976-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241325-e-2025968-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024193-e-2025939-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233539-e-2025935-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241206-e-2025964-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233522-e-2025971-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20222607-e-20252327-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20222608-e-20252328-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20222606-e-20252326-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20222610-e-20252330-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20222609-e-20252329-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251094-e-20252321-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251095-e-20252322-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20231942-e-20252320-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-20-asliye-ticaret-mahkemesi-2021513-e-2022168-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-2-asliye-ticaret-mahkemesi-20151056-e-2018252-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025600-e-20252324-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-20161256-e-2021413-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-4-asliye-ticaret-mahkemesi-2020251-e-2022534-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-11-asliye-ticaret-mahkemesi-2025105-e-2025365-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-1-asliye-ticaret-mahkemesi-2022657-e-2022596-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-17-hukuk-dairesi-20193941-e-2020314-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-13-hukuk-dairesi-20232056-e-20261052-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-13-hukuk-dairesi-20211163-e-20231439-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-17-hukuk-dairesi-20171231-e-2018214-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-7-asliye-ticaret-mahkemesi-2024313-e-202670-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-19-asliye-ticaret-mahkemesi-2020103-e-2022302-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-19-asliye-ticaret-mahkemesi-2020371-e-2022321-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-2-asliye-ticaret-mahkemesi-2023255-e-202419-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-202435-e-2024563-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-12-asliye-ticaret-mahkemesi-2024674-e-2026465-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-6-asliye-ticaret-mahkemesi-20243-e-2025697-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-3-asliye-ticaret-mahkemesi-2019565-e-2023591-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-2022109-e-202399-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023722-e-20251528-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20252585-e-20252740-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/menkul-kiymet-yatirim-ortakliklarina-iliskin-esaslar-tebligi-iii-485</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201520</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/meslek-standartlarina-dair-teblig-teblig-no-20157</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mesleki-yeterlilik-kurumu-mesleki-yeterlilik-belgesi-zorunlulugu-getirilen-mesleklere-iliskin-teblig-sira-no-20151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201516</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201514</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201512</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201517</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201515</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201519</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201518</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/karayollari-motorlu-araclar-zorunlu-mali-sorumluluk-sigortasi-genel-sartlari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201513</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201511</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4572-sayili-tarim-satis-kooperatif-ve-birlikleri-hakkinda-kanunun-gecici-5-inci-maddesinin-uygulanmasina-iliskin-usul-ve-esaslarin-belirlenmesine-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/maden-calisanlari-zorunlu-ferdi-kaza-sigortasi-tarife-ve-talimati-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kirsal-kalkinma-yatirimlarinin-desteklenmesi-programi-kapsaminda-bireysel-sulama-makine-ve-ekipman-alimlarinin-desteklenmesi-hakkinda-teblig-teblig-no-201513</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20153</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-tuketim-vergisi-ii-sayili-liste-uygulama-genel-tebligi-bpE7xJ</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20158</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20156</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20155</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201510</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20159</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-449</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20157</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20156</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/safkan-damizlik-sigir-yetistiriciligi-hakkinda-teblig-teblig-no-201511</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ev-hizmetlerinde-5510-sayili-kanunun-ek-9-uncu-maddesi-kapsaminda-sigortali-calistirilmasi-hakkinda-teblig-DMJi0f</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/surekli-atiksu-izleme-sistemleri-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20154</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sermaye-sirketlerinin-tasfiyesinde-sirket-alacaklilarinin-alacaklarinin-yatirilacagi-bankanin-belirlenmesine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/atiklarin-karayolunda-tasinmasina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20153</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-tesis-ve-onarim-isleri-ihalelerinde-kullanilan-muteahhitlik-karneleri-ve-is-bitirme-belgelerinin-2015-yilina-ait-degerlendirme-katsayilari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mimarlik-ve-muhendislik-hizmet-bedellerinin-hesabinda-kullanilacak-2015-yili-yapi-yaklasik-birim-maliyetleri-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-43-hesaba-aktarma-suretiyle-odeme</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20152</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-tuketim-vergisi-i-sayili-liste-uygulama-genel-tebligi-OZNnHO</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kompost-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-akreditasyon-kurumunca-uygulanacak-akreditasyon-kullanim-ucretipayina-iliskin-teblig-turkak-20151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yer-ustu-sulari-yer-alti-sulari-ve-sedimentten-numune-alma-ve-biyolojik-ornekleme-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/3n-mobil-haberlesme-hizmetlerinde-hizmet-kalitesi-olcutlerinin-elde-edilmesine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2015-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-5</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektrik-lambalari-ve-aydinlatma-armaturlerinin-enerji-etiketlemesine-dair-teblig-sgm-20159</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/dogrusal-lambalar-isik-yayan-diyot-lambalar-ve-ilgili-ekipmana-iliskin-cevreye-duyarli-tasarim-gereklerine-dair-teblig-sgm-201510</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-peynir-tebligi-teblig-no-20156</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-445</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-288</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/560312900019-560313900019-560314900000-560392100000-560393900019-560394100000-560394900000-gtip-numaralarinda-yer-alan-esyalarin-tabi-olacagi-kdv-orani-mlP057</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/anahtar-kesme-makinesi-tesliminde-uygulanacak-kdv-orani-ve-gtip-numarasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediye-ruhsati-3-sinif-lokanta-olan-rum-meyhanesitaverna-tarzindaki-isletmede-uygulanacak-kdv-orani-DG9eLp</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/icine-konulan-urunun-maliyetinden-daha-yuksek-maliyete-sahip-ozel-tasarimli-kutu-icinde-satisa-sunulan-urunlerin-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hindistan-cevizi-torfunun-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/silobag-icin-cuval-dolum-makinesi-ve-silobag-icin-bosaltma-tahliye-helezonu-ithalinde-kdv-orani-r693gT</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kendi-iscileriyle-hurda-atik-toplama-isinde-belge-duzeni</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/imalatcinin-urettigi-mallari-ihracatciya-kdv-kanununun-111-c-maddesi-kapsaminda-teslimi-isleminde-konsinye-satis-seklinin-uygulanmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/titanyum-kortikal-vidalarin-tesliminde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/titanyum-kortikal-vidalarin-tesliminde-kdv-orani-WXKu4e</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sozlesme-damga-vergisinin-matrahi-ile-temerrut-faizinin-matraha-dahil-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/azilnamenin-bir-nushasinin-noterlige-gonderilmesinden-harc-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmazlarin-konut-yapi-kooperatifine-devri-ile-ilgili-olarak-tapuda-yapilacak-tescil-islemlerinde-kooperatiften-492-sayili-kanuna-bagli-4-sayili-tarifenin-i20-a-maddesine-gore-ta</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turkiyede-ihtisas-yapmis-yabanci-uyruklu-hekimlere-verilecek-ihtisas-vesikalarindan-harc-aranilip-aranilmayacagi-hususunda</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/resim-heykel-ve-enstalasyon-yerlestirme-calismalarinin-serbest-meslek-kazanc-istisnasindan-yararlanmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/akbil-satisinda-vergilendirme-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mukellefin-esinin-onceki-evliliginden-olan-ve-velayeti-esinde-bulunan-cocuk-icin-asgari-gecim-indiriminden-yararlanip-yararlanamayacagi-Wot2Pg</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/far-temizligi-isinin-basit-usulde-vergilendirilip-vergilendirilemeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kentsel-donusum-kapsaminda-alinan-kira-yardimi-nedeniyle-beyanname-verilip-verilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/iktisadi-isletmenin-asye-donusmesi-durumunda-kar-dagitimina-bagli-vergi-kesintisi-muafiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/depo-icin-cins-degisikligi-harci-ve-yapi-kullanma-izin-harci-odenip-odenmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/araci-kuramlarin-takasbank-para-piyasasindan-elde-ettikleri-faiz-gelirlerinde-bsmv-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vrhi-belgesi-kapsaminda-cekici-alimina-iliskin-rehin-sozlesmesinde-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sahip-olunan-tasinmaz-uzerine-ucuncu-kisi-lehine-intifa-hakki-tesis-edilmesi-karsiliginda-elde-edilen-gelir-nedeniyle-verilecek-gayrimenkul-sermaye-iradi-beyannamesinde-goturu-gide</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/temlikli-olarak-duzenlenen-fatura-tutarlarinin-tutulacak-defterlerin-tayininde-dikkate-alinip-alinmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiralama</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sayac-okuma-kesme-acma-hizmet-alim-isi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nevi-degisikligi-halinde-okc-kullanimi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nevi-degisikligi-yaparak-limited-sirketten-anonim-sirkete-donusen-sirket-adina-devir-tarihinden-sonra-eski-unvana-duzenlenen-faturalarin-ba-bs-bildirim-formlarinda-hangi-unvanla-be</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yayin-hakki-satisinda-gelir-paylasimi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ana-faaliyetine-ilave-olarak-yapilan-tasimacilik-faaliyeti-ile-ilgili-kdv-tevkifat-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ticaret-odasina-yapilacak-olan-kayit-isleminde-universitenin-iktisadi-isletmesinin-tescil-isleminden-harc-alinip-alinmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/aracilik-hizmetlerinde-bsmv-matrahi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isi-terk-tarihinden-sonra-odenen-sosyal-guvenlik-kurumu-primlerinin-gider-olarak-dikkate-alinip-alinmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sehirlerarasi-yolcu-tasimaciliginda-kullanilan-otobusun-satisindan-dogan-karin-sehirici-yolcu-tasimaciligi-icin-alinan-minubus-ve-ticari-plakanin-amortismanlarindan-mahsup-edilip-e</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sulama-kooperatifine-yapilan-bagislarin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/egitim-faaliyetinin-gerceklestirildigi-okullara-iliskin-olarak-doviz-cinsinden-alinan-kira-bedellerinin-degerlemesinden-olusan-kur-farklarinin-egitim-faaliyeti-gelirleri-ile-birlik</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisi-firmaya-odenen-giris-ucreti-ve-uyelik-aidatinda-kdv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/golf-turnuvalarinda-sporculara-yapilan-odemeler</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-hesap-doneminde-e-arsiv-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/iki-sirketin-birlesmesi-sonucu-infisah-eden-sirketin-uretip-sattigi-elektrige-iliskin-harc-bildiriminin-ne-zaman-verilecegi-elektronik-olarak-mi-yoksa-kagit-ortaminda-mi-beyan-edil</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/60-nolu-kdv-sirkulerinin-3654-bolumunun-parantez-ici-hukmu-uyarinca-uyelerce-kullanilmaya-baslanmis-ancak-yapi-kullanim-izin-belgesi-alinmamis-kooperatife-yapilan-yalitim-isinde-kd</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hizmet-ihracindan-kaynaklanan-iadenin-bir-kisminin-mahsup-bir-kisminin-nakit-olarak-talep-edilip-edilmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/buyuksehir-belediyesinin-ek-modulvagon-ithalinde-kdv-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-erbabinin-yapacagi-ozel-insaatin-vergilendirilmesi-belge-duzeni-ve-beyani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiraya-verilen-konut-icin-yapilan-kat-mulkiyetine-gecis-islemleri-icin-odenen-bedellerin-indirimi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-ortaklarinin-sirketin-finansmanini-saglamak-icin-aldiklari-krediyi-sirkete-vermeleri-halinde-faiz-ve-giderlerin-indirim-konusu-yapilip-yapilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sanayi-sicil-belgesi-ve-kapatise-raporu-bulunmayan-donemlerde-ihrac-kayitli-teslimi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-esya-tamir-ve-bakim-isinden-dolayi-basit-usul-vergilendirme</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-faaliyetine-iliskin-alacagin-sonradan-icra-takibiyle-tahsili-halinde-vergilendirme</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517655-e-20264579-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515882-e-20264660-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20265034-e-20264582-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202516242-e-20264621-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202512365-e-20264632-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518325-e-20264620-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202516453-e-20264590-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20261697-e-20264585-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517821-e-20264592-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517465-e-20264668-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201233500-e-20138456-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-ceza-dairesi-20154355-e-20154424-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-20145053-e-201415181-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/7-ceza-dairesi-201518100-e-20164449-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20163075-e-20167218-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-ceza-dairesi-201514718-e-20162819-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20156972-e-20161665-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-200912515-e-20104579-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-2008483-e-2009355-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20125544-e-201216663-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/7-hukuk-dairesi-20101189-e-20102709-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/7-ceza-dairesi-20229463-e-202219416-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20086466-e-20096201-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20119747-e-20119156-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20063041-e-20076414-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-2025242-e-2025541-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20196165-e-20206142-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023335-e-2024994-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023295-e-2024999-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231233-e-2024996-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231436-e-2024997-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023544-e-20241037-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231717-e-20241031-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202487-e-20241032-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202486-e-20241030-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024133-e-20241038-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023527-e-20241024-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238592-e-20252338-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241210-e-20252341-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20222717-e-20252352-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20222718-e-20252353-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20222719-e-20252354-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310494-e-20252330-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310527-e-20252329-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311048-e-20252332-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310626-e-20252333-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231633-e-20252320-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311068-e-20253303-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311076-e-20253260-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311125-e-20253263-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311210-e-20253275-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311238-e-20253333-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311241-e-20253334-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311236-e-20253332-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311302-e-20253280-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311309-e-20253281-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233524-e-2025973-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233756-e-2025961-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243048-e-2025937-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231040-e-2025960-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241205-e-2025967-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231191-e-2025963-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231802-e-2025962-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241934-e-2025905-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025334-e-20252289-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20232309-e-20252278-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20241424-e-20252308-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20241466-e-20252315-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237169-e-20252310-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238619-e-20252305-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237582-e-20252280-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20235468-e-20252276-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236685-e-20252291-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20231995-e-20252306-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-12-hukuk-dairesi-2020440-e-20221782-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/sakarya-bolge-adliye-mahkemesi-7-hukuk-dairesi-2022850-e-2023859-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-27-hukuk-dairesi-2022183-e-20231294-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/gaziantep-bolge-adliye-mahkemesi-11-hukuk-dairesi-20201071-e-2022461-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-2021718-e-2022501-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-17-hukuk-dairesi-2024532-e-2024583-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/kayseri-bolge-adliye-mahkemesi-6-hukuk-dairesi-2024613-e-2024660-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-2-asliye-ticaret-mahkemesi-2024114-e-20241126-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-4-asliye-ticaret-mahkemesi-2024761-e-2025733-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-12-asliye-ticaret-mahkemesi-2023749-e-2025667-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-2021157-e-2023131-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-2023754-e-2024300-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-12-asliye-ticaret-mahkemesi-2018668-e-2019507-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-12-asliye-ticaret-mahkemesi-2018669-e-2019440-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-1-asliye-ticaret-mahkemesi-2016337-e-201864-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-3-asliye-ticaret-mahkemesi-2019423-e-2022158-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-11-asliye-ticaret-mahkemesi-2021693-e-2023272-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-2-asliye-ticaret-mahkemesi-20221184-e-20231175-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20241518-e-20254156-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20241322-e-20254117-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233219-e-20252741-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237367-e-20252744-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20232390-e-20252729-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20241293-e-202412257-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-ihale-tebligi-teblig-no-20151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5201-sayili-kanun-geregince-kontrole-tabi-tutulacak-harp-arac-ve-gerecleri-ile-silah-muhimmat-ve-bunlara-ait-yedek-parcalar-askeri-patlayici-maddeler-bunlara-ait-teknolojilere-ilis-y7fdED</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tarife-siniflandirma-kararlari-seri-no-18</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20152</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20153</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-sosyal-tesislerine-iliskin-teblig-sayi-2015-2</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2015-yilina-ait-genel-yatirim-ve-finansman-programinin-uygulanmasina-iliskin-usul-ve-esaslarin-belirlenmesine-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ev-tipi-firinlarin-ve-aspiratorlerin-enerji-etiketlemesine-dair-teblig-sgm-20158</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ev-tipi-firinlar-ocaklar-ve-aspiratorler-ile-ilgili-cevreye-duyarli-tasarim-gereklerine-dair-teblig-sgm-20157</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektrikli-supurgeler-ile-ilgili-cevreye-duyarli-tasarim-gereklerine-dair-teblig-sgm-20156</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mal-ve-hizmet-tedarikinde-alacakliya-yapilan-gec-odemelere-iliskin-temerrut-faiz-oraninin-tespiti-hakkinda-teblig-RpG5zI</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-39-tasinir-mal-kapsamindaki-tesisler-ve-detay-kodlari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ceza-muhakemesi-kanunu-geregince-gorevlendirilen-mudafi-ve-vekillere-yapilacak-odemelere-iliskin-2015-yili-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/avukatlik-asgari-ucret-tarifesi-XS66m1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4703-sayili-urunlere-iliskin-teknik-mevzuatin-hazirlanmasi-ve-uygulanmasina-dair-kanunla-duzenlenmis-olan-idari-para-cezalarinin-yeni-degerlerinin-duyurulmasina-iliskin-teblig-urun-M5TRbM</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2015-yili-serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-asgari-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-urunlerinin-ihracatinin-arttirilmasina-yonelik-teknik-mevzuati-hazirlayacak-kurumlarin-belirlenmesine-iliskin-kararin-ekinde-yapilan-duzenlemenin-duyurulmasi-hakkinda-teblig-u-U3lw5m</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2872-sayili-cevre-kanununun-20-nci-maddesinin-k-bendi-uyarinca-verilecek-idari-para-cezalarina-iliskin-teblig-20151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-442</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-287</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-74</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-73</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-65</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/damga-vergisi-kanunu-genel-tebligi-seri-no-58</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no-46</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belediye-gelirleri-kanunu-genel-tebligi-seri-no-46</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-45</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-iletisim-vergisi-genel-tebligi-seri-no-11</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/6502-sayili-tuketicinin-korunmasi-hakkinda-kanunun-68-inci-ve-tuketici-hakem-heyetleri-yonetmeliginin-6-nci-maddelerinde-yer-alan-parasal-sinirlarin-arttirilmasina-iliskin-teblig-t</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/6502-sayili-tuketicinin-korunmasi-hakkinda-kanunun-77-nci-maddesine-gore-2015-yilinda-uygulanacak-olan-idari-para-cezalarina-iliskin-teblig-teblig-no-tgm-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-41-genel-yonetim-kapsamindaki-kamu-idarelerinin-detayli-hesap-planlari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disi-tebligat-ve-istinabe-taleplerinde-uyulmasi-gereken-usul-ve-esaslara-dair-teblig-UloAa8</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bilimsel-calisma-deneme-ve-cesit-islahi-amaciyla-bitki-bitkisel-urun-ve-diger-maddeler-ile-zararli-organizmalarin-ulkeye-girisi-veveya-ulke-icinde-dolasimi-hakkinda-teblig-teblig-n</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201440</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2015-yili-taniklik-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2015-yili-arabuluculuk-asgari-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-muhendis-ve-mimar-odalari-birligi-ve-ilgili-odalar-uzerinde-cevre-ve-sehircilik-bakanliginca-idari-ve-mali-denetim-yapilmasina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ts-11939t3-sivilastirilmis-petrol-gazlari-lpg-ikmal-istasyonu-karayolu-tasitlari-icin-emniyet-kurallari-standardi-ile-ilgili-teblig-teblig-no-msg-ms-201410</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-yukumlu-kayit-ve-takip-sistemi-seri-no-1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-yumurta-tebligi-201455</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201441</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20149</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/6446-sayili-elektrik-piyasasi-kanununun-16-nci-maddesi-uyarinca-2015-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5307-sayili-sivilastirilmis-petrol-gazlari-lpg-piyasasi-kanunu-ve-elektrik-piyasasi-kanununda-degisiklik-yapilmasina-dair-kanunun-16-nci-maddesi-uyarinca-2015-yilinda-uygulanacak-p</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5015-sayili-petrol-piyasasi-kanununun-19-uncu-maddesi-uyarinca-2015-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4646-sayili-elektrik-piyasasi-kanununda-degisiklik-yapilmasi-ve-dogal-gaz-piyasasi-hakkinda-kanunun-9-uncu-maddesi-uyarinca-2015-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201443</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201442</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/internet-uzerinden-yapilan-satislarin-toplam-hasilat-icinde-5-milyon-tlyi-asmamasi-durumunda-e-arsiv-kullanma-zorunlulugunun-bulunup-bulunmadigi-ile-e-fatura-ve-e-defter-kullanilip</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/herek-ve-mese-parke-taslagi-tesliminde-kdv-tevkifati-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ar-ge-merkezi-belgesinin-mukellefin-talebi-dogrultusunda-iptal-edilmesi-durumunda-vergilendirme</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hayvan-irkinin-islah-edilmesi-amaciyla-yapilan-gebe-duve-ithalinde-kdv-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ispanyadan-alinan-bilgisayar-programi-icin-odenen-bedellerden-vergi-tevkifati-yapilip-yapilmayacagi-ve-kdv-ye-tabi-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tahsil-edilemeyen-fatura-tutarinin-degersiz-alacak-olarak-kabul-edilip-edilemeyecegi-ve-gv-ile-kdv-yonunden-degerlendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/besicilik-icin-disaridan-temin-edilen-buyukbas-hayvanlarin-mukellefe-ait-kamyonetle-tasinmasinda-mukellefiyet-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/engelli-uzerine-kayitli-arac-ile-ilgili-giderlerin-indirim-konusu-yapilip-yapilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yedek-parcalarin-birlestirilmesi-ve-yaglanmasinda-kullanilan-ve-ayni-kutu-icinde-ithal-edilen-gres-yag-ve-madeni-yaglarin-otvye-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/i-sayili-listenin-b-cetvelinde-yer-alan-mallarin-ithal-edilerek-listelerde-yer-almayan-bir-malin-imalinde-kullanilmasi-halinde-otv-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kaldiracli-alim-satim-foreks-islemlerinin-kambiyo-islem-kapsaminda-degerlendirilip-degerlendirilmeyecegi-ve-bsmv-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-kullandirilan-krediler-uzerinde-elde-edilen-faiz-gelirlerinin-bsmvden-istisna-olup-olmadigi-hakkinda</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nakit-fazlasi-nedeniyle-takasbanktan-elde-edilen-faiz-gelirlerinin-bir-kisminin-araci-kurum-tarafindan-musterilere-yansitilmasi-halinde-bsmv-uygulamasi-hakkinda</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-insaatin-tamamlandigi-sirada-sahibinin-vefat-etmesi-uzerine-varisler-adina-gelir-vergisi-yonunden-mukellefiyet-tesis-edilip-edilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/reklam-ve-tanitim-faaliyetleri-icin-sirkete-duzenlenecek-fatura-bedelinin-pazarlama-satis-ve-dagitim-gideri-olarak-yasal-defterlere-kaydedilip-kaydedilmeyecegi-ve-faturada-yer-alan</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/5018-sayili-kanuna-ekli-cetvelde-yer-alan-kuruma-ifa-edilen-guzellik-salonu-isletim-hizmetinde-uygulanacak-kdv-tevkifati-ve-belge-duzeni-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmazin-aktifte-iki-yil-kullanilmasinin-tespiti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/afad-raporu-ile-orta-hasarli-olarak-tespit-edilen-kucuk-sanayi-sitesi-bloklarinin-guclendirme-isi-neticesinde-tapuda-yapilacak-cins-degiskligi-islemlerinin-6645-sayili-is-sagligi-v</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/distrubutorler-tarafindan-abonelere-yansitilan-yeni-tesis-ozel-iletisim-vergisi-ve-telsiz-ucretleri-uzerinden-kdv-hesaplanip-hesaplanmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fuar-ve-kongre-merkezinden-elektrik-ve-havagazi-tuketim-vergisi-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kamu-kurumuna-yapilacak-ayni-ve-nakdi-bagisin-gelir-vergisi-matrahindan-indirim-konusu-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yatirim-tesvik-belgesi-kapsaminda-gecmis-donemde-diger-faaliyetlerden-elde-edilen-kazanclara-duzeltme-yoluyla-indirimli-kurumlar-vergisi-uygulanip-uygulanamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/damga-vergisi-muafiyeti</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bos-ari-kovani-icine-arilarin-yerlestirilerek-teslim-edilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-yapilan-insaat-isinde-kurumlar-vergisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ferdi-kaza-sigortasi-kapsaminda-yapilan-odemelerde-vergilendirme</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-icinden-temin-edilen-elektrik-enerjisinin-yurt-disina-tesliminde-kdv-iadesinin-nasil-yapilmasi-gerektigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kurumunuzca-satin-alinan-yazma-eserler-dolayisiyla-yapilan-odemelerde-tevkifat-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihtiyati-tedbir-konulan-hesapta-bulunan-tutarlara-isletilen-faiz-tutarlarin-mahkeme-kararina-gore-alacaklilara-dagitilmasi-ve-gelir-kaydedilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bedeli-belli-olmayan-sozlesmelerde-damga-vergisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/avustralya-buyukelciliginden-ve-turkiyedeki-isverenden-elde-edilen-ucret-geliri</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/huzur-hakki-odemelerinde-gelir-vergisi-ve-damga-vergisi-uygulamalari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/avukatlik-ortakliginda-yonetici-ortaga-odenen-ucretin-mesleki-gider-olarak-degerlendirilip-degerlendirilemeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiralama-faaliyetlerinde-veya-test-amacli-kullanilan-araclarda-otv-matrahi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-insa-edilen-yapilarin-sigortalanmasinda-police-primlerinin-bsmvden-istisna-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bagislanacak-olan-meslek-edindirme-kursu-binasina-iliskin-insaat-harcamalarinin-vergisel-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapilan-bulusun-noter-belgeli-olarak-kiralanmasindan-elde-edilecek-gelirin-sinai-mulkiyet-haklarinda-istisna-kapsamina-girip-girmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirkete-yapilan-odeme-karsiligi-alinan-kar-payinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/imha-edilen-urunlerin-deger-dusuklugunun-muhasebelestirilecegi-donem-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediyeden-tahsil-edilemeyen-alacak-icin-supheli-alacak-veya-degersiz-alacak-karsiligi-ayrilip-ayrilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-tarafindan-icra-mudurlugunun-banka-hesabina-yatirilan-bedeller-uzerinden-icra-mudurlugu-adina-yapilan-gelir-vergisi-kesintilerin-mahsup-edilip-edilemeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konsolosluktan-ihale-yoluyla-arac-aliminin-kdv-ve-otv-kanununlari-karsisindaki-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/grup-sirketlerinin-faaliyetlerinde-kullandiklari-araclara-ait-akaryakit-harcamalarinin-ilgili-grup-sirketine-yansitilmasi-amaciyla-duzenlenen-yansitma-faturasinin-kv-ve-kdv-indirim</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/faturasi-onceden-duzenlenmis-satislarda-basitbilgisayar-baglantili-yeni-nesil-okc-ile-tahsili-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sat-ve-geri-kiralama-isleminde-amortisman-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/birliginin-faaliyetlerinin-kurumlar-vergisinden-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-adina-kayitli-kooperatif-uyeligi-satisinin-vukkvk-ve-kdv-yonunden-degerlendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kamu-yararina-calisan-dernegin-yonetim-kurulu-uyelerine-odenen-harcirah-icin-muhtasar-beyanname-verilmesi-ve-damga-vergisinden-istisna-olmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sgk-prim-bildirgeleri-ve-muhtasar-beyannamelerinde-damga-vergisi-muafiyeti</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kamu-hastaneleri-birligi-bunyesinde-bulunan-saglik-tesislerinin-hizmet-alimlarinda-kdv-tevkifati-uygulanip-uygulanmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515092-e-20264581-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20263634-e-20264611-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202512221-e-20264633-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202510975-e-20264640-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519096-e-20264667-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202510989-e-20264646-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513720-e-20264652-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517579-e-20264665-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520125-e-20264658-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519924-e-20264650-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20173442-e-20181902-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20167696-e-20181169-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20179548-e-20176025-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20162752-e-20182825-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20163341-e-20183172-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20179338-e-20199618-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20165518-e-20195326-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-201614177-e-201615277-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-201612108-e-20171597-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/hukuk-genel-kurulu-2014718-e-20151433-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20151947-e-20161711-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20182544-e-20183648-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20192866-e-20198025-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20165086-e-20195045-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-201611514-e-20179029-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20171546-e-20205137-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20116546-e-20124934-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20201809-e-20211680-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024111-e-20241063-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231082-e-20241076-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023808-e-20241022-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023687-e-20241021-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231206-e-2024995-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024322-e-2024992-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231049-e-20241075-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231324-e-20241071-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024271-e-20241045-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024109-e-20241061-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231750-e-20252322-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231749-e-20252321-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20246339-e-20252318-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243665-e-20252297-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20252307-e-20252280-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242884-e-20252296-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245447-e-20252298-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20251184-e-20252307-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20251183-e-20252308-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231272-e-20252294-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311316-e-20253283-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311323-e-20253285-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311200-e-20253315-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311202-e-20253316-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311205-e-20253318-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311207-e-20253274-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311281-e-20253336-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311280-e-20253278-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311060-e-20253300-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024177-e-2025909-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232789-e-2025915-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231152-e-2025926-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231632-e-2025927-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242283-e-2025934-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232365-e-2025923-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232329-e-2025922-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232526-e-2025913-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-202544-e-2025904-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232732-e-2025906-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234858-e-20252277-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233394-e-20252275-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234068-e-20252312-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023883-e-20252297-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234211-e-20252307-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-202358-e-20252296-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023714-e-20252295-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025418-e-20252316-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025906-e-20252269-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251198-e-20252301-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-31-hukuk-dairesi-2023533-e-2023711-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-15-hukuk-dairesi-20201625-e-20231096-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-bolge-adliye-mahkemesi-17-hukuk-dairesi-20222111-e-20222048-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-43-hukuk-dairesi-2021995-e-20241507-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-bolge-adliye-mahkemesi-11-hukuk-dairesi-20251250-e-20251725-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-53-hukuk-dairesi-2022637-e-2024518-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-45-hukuk-dairesi-20251840-e-2026337-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-22-hukuk-dairesi-202495-e-2026647-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-bolge-adliye-mahkemesi-3-hukuk-dairesi-20232074-e-2025393-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-3-asliye-ticaret-mahkemesi-2023570-e-2024711-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-18-asliye-ticaret-mahkemesi-2016259-e-2018745-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-4-asliye-ticaret-mahkemesi-2022580-e-20231077-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-7-asliye-ticaret-mahkemesi-2021375-e-2024496-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-45-hukuk-dairesi-20201575-e-2023858-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/kayseri-bolge-adliye-mahkemesi-4-hukuk-dairesi-2024823-e-2025517-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-17-hukuk-dairesi-20251216-e-20251267-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-5-asliye-ticaret-mahkemesi-2019660-e-2021837-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-201115485-e-20121180-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310666-e-20252728-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025264-e-20254137-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20241444-e-20252648-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238482-e-20252645-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20118715-e-20135006-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245259-e-20252695-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023145-e-20251506-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201411</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/deniz-cevresinin-petrol-ve-diger-zararli-maddelerle-kirlenmesine-iliskin-risk-degerlendirmesi-ve-acil-mudahale-planlarini-hazirlayacak-kurum-ve-kuruluslarin-asgari-ozelliklerine-da</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bazi-alacaklarin-6552-sayili-kanun-kapsaminda-yeniden-yapilandirilmasina-dair-genel-teblig-seri-no-2-WYQh9x</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-38-muhasebe-yetkililerince-yapilacak-yetki-devri</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20148</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/6552-sayili-kanunun-79-uncu-maddesinin-uygulamasina-dair-teblig-arac-muayenelerine-dair-seri-no-2-2xexfS</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligigumruk-islemleri-seri-no-119</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201410</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20143</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kredi-karti-islemlerinde-uygulanacak-azami-faiz-oranlari-hakkinda-teblig-sayi20145-cercevesinde-belirlenen-kredi-karti-islemlerinde-uygulanacak-azami-faiz-oranlari-hakkindaki-duyur</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201435</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harcirah-kanunu-genel-tebligi-seri-no-39</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/serbest-bolgelerden-baska-bir-ulkeye-yapilan-satislarin-turkiye-ihracat-kredi-bankasi-asnin-kredi-sigorta-ve-garanti-hizmetlerinden-yararlandirilmasi-hakkinda-teblig-ihracat-20147</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20146</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-441</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201438</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201437</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201436</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kiwa-meyer-belgelendirme-hizmetleri-asnin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-28</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemeleri-yonetmeligi-3052011ab-kapsaminda-yapi-arastirma-dernegi-insaat-teknik-degerlendirme-ve-bilimsel-arastirma-kurumu-iktisadi-isletmesinin-avrupa-teknik-degerlendirme-</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/guvence-denetimi-standardi-3400-gds-3400-ileriye-yonelik-finansal-bilgilerin-incelenmesi-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-41</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/6552-sayili-kanun-kapsaminda-yeniden-yapilandirilacak-gumruk-alacaklarina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201439</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201434</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20147</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/a1-belgelendirme-ve-muayene-hizmetleri-limited-sirketinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-sgm-201436</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-hizli-dondurulmus-gidalarin-depolanmasi-muhafazasi-ve-tasinmasi-sirasinda-sicakligin-izlenmesi-hakkinda-teblig-teblig-no-201448</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-hizli-dondurulmus-gidalar-tebligi-teblig-no-201447</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201433</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/deniz-araclari-zorunlu-mali-sorumluluk-sigortasi-tarife-ve-talimat-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201431</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20149</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201432</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tarife-siniflandirma-kararlari-seri-no-17</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2015-2017-donemi-butce-cagrisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tozla-mucadele-ile-ilgili-uygulamalara-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/fti-fasad-teknoloji-merkezi-asnin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-22</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bazi-alacaklarin-6552-sayili-kanun-kapsaminda-yeniden-yapilandirilmasina-dair-genel-teblig-seri-no-1-4gNgY7</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/6552-sayili-kanunun-79-uncu-maddesinin-uygulamasina-dair-teblig-arac-muayenelerine-dair-seri-no-1-5T0Cf0</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkmenistan-menseli-bazi-tekstil-urunleri-ithalatinda-tarife-kontenjani-uygulanmasina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20142</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-440</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ahsap-ve-on-yapimli-celik-ile-aluminyum-alasimli-bilesenlerden-olusan-dis-cephe-is-iskelelerine-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kojenerasyon-ve-mikrokojenerasyon-tesislerinin-verimliliginin-hesaplanmasina-iliskin-usul-ve-esaslar-hakkinda-teblig-sira-no-20143</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20145</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/operasyonel-riske-esas-tutarin-ileri-olcum-yaklasimi-ile-hesaplanmasina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kredi-riski-azaltim-tekniklerine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsamindaki-ulusal-teknik-sartnamelere-uygulanacak-gecis-suresi-hakkinda-teblig-teblig-no-mhg2014-21</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-64</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20145</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isyeri-hekimi-danismanligi-hizmetinde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/adi-ortaklik-adina-tescil-islemi-yapilmayan-aracin-isletme-aktifine-nasil-kaydedilecegi-ile-yapilan-giderlerin-gv-ve-kdv-karsisindaki-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tapuda-arsa-sahibi-adina-kayitli-gorunen-tasinmazlarin-gercek-maliklerine-devrinde-vergilendirmenin-nasil-olacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kultur-varliklari-kapsaminda-degerlendirilen-tasinmaz-icin-yapilan-bagis-ve-yardimlar</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-ortamda-duzenlenmesi-gerekirken-kagit-ortamda-duzenlenen-faturanin-kdv-ve-gider-olarak-indirim-konusu-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kagit-uzerine-ozel-yontemle-kimyasal-madde-surulmesi-ile-bu-asama-sonrasinda-yeni-olusan-kagit-melzeme-imalati-icin-verilen-hizmete-uygulanacak-kdv-orani-ve-tevkifat-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tevkifat-uygulamasindaki-sinir-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yabanci-bayrakli-gemilere-yapilan-mal-satisi-ve-hizmet-ifalarinin-kdv-kanunu-karsisindaki-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/suresinden-sonra-temin-edilen-doviz-alim-belgeleri-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/limanlarda-ve-hava-meydanlarinda-verilen-hizmetin-vergisel-boyutu-ve-fatura-duzeni</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-mukim-firmadan-alinan-danismanlik-ve-yazilim-destek-hizmeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fiyat-farki-faturasindaki-katma-deger-vergisinin-kdv-beyannamesinin-hangi-satirinda-gosterilecegi-hususu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/evcil-hayvanlar-icin-yatak-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kres-ve-anaokulu-isletmeciligi-faaliyeti-dolayisiyla-yuklenilen-kdvlerin-iade-olarak-alinip-alinamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirketin-devri-halinde-kdv-iade-alacaginin-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hayat-disi-sigorta-branslarinda-yeni-sigorta-ve-reasurans-sozlesmesi-yapma-yetkisi-kaldirilan-sigorta-sirketinin-yillik-harc-odeyip-odemeyecegi-hususunda</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/muteahhide-ait-gayrimenkullerin-elden-cikarilmasi-veya-isletmeden-cekilmesinin-vergisel-boyutu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kayisinin-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ithalatta-gozetim-uygulanmasina-iliskin-teblig-kapsaminda-ithal-edilen-mallar-icin-odenen-kdv-nin-indirim-yoluyla-giderilemeyerek-sonraki-doneme-devredilen-kisminin-baska-bir-firma</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/otvden-istisna-olarak-satin-aldigi-araci-bes-yillik-sure-gecmeden-otvsini-odeyerek-satan-engellinin-soz-konusu-aracin-ilk-iktisabindan-itibaren-bes-yil-gecmeden-yurt-disindan-otvde</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/5403-sayili-toprak-koruma-ve-arazi-kullanimi-kanunu-kapsamindaki-tarla-vasifli-tasinmazlarin-riza-i-taksim-sozlesmesine-istinaden-tapuda-yapilacak-islemlerinde-harc-muafiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/faturanin-nihai-tuketici-tarafindan-kaybedilmesi-halinde-mesafeli-satis-sozlesmesine-dayanilarak-satilan-urunlerin-iadesinde-belge-duzeni-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/adi-ortakliginin-yaptigi-insaat-isinde-onay-tarihi-bulunmayan-gecici-kabul-belgesinde-isin-bitim-tarihinin-belirlenmesii</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/siparis-yoluyla-deniz-tasima-araci-imal-ve-insasinda-istisna-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6552-sayili-kanunun-98-inci-maddesiyle-degisen-2863-sayili-kultur-ve-tabiat-varliklarini-koruma-kanununun-21-inci-maddesi-hukmu-geregince-emlak-vergisi-odeyeceklerin-mukelefiyeteri</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ongorunum-bolgesinde-kalan-tasinmaza-iliskin-olarak-emlak-vergisi-ve-cevre-temizlik-vergisi-odenip-odenmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/e-arsiv-fatura-uygulamasinda-duzenleme-imza-ve-zaman-damgasi-zamani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ikinci-ticari-taksi-sahibinin-basit-usul-mukellefi-olmaya-devam-edip-edemecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nefaset-bedeli-DPol8a</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/antibakteriyel-perine-bolgesi-yikama-havlusu-sac-yikama-bonesi-ve-islak-kese-teslimlerinde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vakfin-kurulusunda-vakif-senedinin-duzenlenmesi-icin-kurucu-uyelerin-bir-kisiye-vekalet-vermesi-durumunda-vakif-senedinin-noterde-duzenlenmesinden-ne-sekilde-harc-alinacagi-hususun</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6292-sayili-kanun-kapsaminda-kullanicilarina-satisi-yapilan-tasinmazlarin-belediyeye-devri-sirasinda-harc-alinip-alinmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/arama-kurtarma-araclarinin-otv-karsisindaki-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-yikilip-yeniden-yapilacak-binanin-uzerinde-yer-alacagi-arsanin-malikinin-hissesi-oraninda-emlak-vergisi-odeyip-odemeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/takvim-yili-icerisinde-gec-gonderilen-e-fatura-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tarimsal-sulama-kooperatifinin-elektrik-uretimi-karsiliginda-fatura-duzenleyip-duzenlemeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/finansal-kiralama-sozlesmesinin-feshi-halinde-odenecek-tazminatlarda-kdv-uygulanip-uygulanmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tedarikci-firma-vasitasiyla-aylik-kira-bedeli-karsiliginda-saglanan10-yillik-veri-depolama-hizmetinin-satisindan-elde-edilen-kazancin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yolcu-tasimaciligi-faaliyetinde-bulunan-sirketin-otogarlara-odedigi-tahsilat-fisi-tahsildar-makbuzu-otogar-cikis-fisi-ve-garaj-cikis-fisi-bedellerinin-vergi-kanunlari-karsisindaki-</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/satin-alinan-tarihten-sonra-tapusu-yenilenen-dairenin-satilmasi-durumunda-deger-artis-kazanci-hesaplanip-hesaplanmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihale-dokuman-bedelinden-kdv-alinip-alinmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/islenmis-agac-urunlerinden-oyma-ve-benzeri-usullerle-yapilan-pipolarin-satisinda-vergi-muafiyeti</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-alinan-kira-yardiminin-vergi-kanunlari-karsisindaki-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-faaliyetinin-terk-edilmesinden-sonra-elde-edilen-kazancin-vergilendirilmesi-ve-belge-duzeni-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fason-pilic-uretiminden-tevkifat-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknoloji-gelistirme-bolgesi-disinda-yapilan-ucret-odemelerinde-kurumlar-gelir-katma-deger-ve-damga-vergisi-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kurum-aktifinde-iki-yildan-uzun-bir-sure-ile-kayitli-bulunan-gayrimenkul-ile-osbde-yer-alan-gayrimenkulun-faaliyette-bulunmadan-satilmasi-halinde-kurumlar-vergisi-ve-kdv-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kumes-hayvanlarinin-yetistirilmesi-ve-yumurta-elde-edilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/is-makinasi-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-projelerinde-bsmv-ve-kkdf-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519612-e-20264659-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511807-e-20264634-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515163-e-20264637-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517119-e-20264635-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20265005-e-20264610-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20257043-e-20264603-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20257752-e-20264607-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20256707-e-20264601-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517830-e-20264320-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20244514-e-20264325-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-201612618-e-20193491-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20176991-e-20181611-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-2017459-e-20202950-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-20099675-e-200911687-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/20-hukuk-dairesi-200713076-e-200716793-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20242178-e-20242801-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20241944-e-202412251-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20141554-e-20142853-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-2015864-e-20154008-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-201423864-e-201526961-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20158367-e-20162049-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201627731-e-201622246-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20113425-e-20122211-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-201613338-e-20176132-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231078-e-20241053-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231122-e-20241079-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024112-e-20241064-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231102-e-20241078-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024114-e-20241065-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231059-e-2024949-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231113-e-2024954-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231114-e-2024955-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024252-e-2024965-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231273-e-20252293-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025773-e-20252281-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20251182-e-20252309-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245825-e-20252295-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237038-e-20252289-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311123-e-20252290-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20236497-e-20252288-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238729-e-20252315-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243451-e-20252285-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238728-e-20252312-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311059-e-20253258-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311091-e-20253261-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311231-e-20253329-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311233-e-20253331-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311279-e-20253277-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311109-e-20253307-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311343-e-20253289-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311355-e-20253341-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311376-e-20253294-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242014-e-2025930-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242689-e-2025925-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243086-e-2025900-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-202348-e-2025911-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243087-e-2025901-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024739-e-2025929-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233043-e-2025912-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243088-e-2025902-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2025295-e-2025918-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025134-e-20252314-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025547-e-20252317-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025905-e-20252268-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251147-e-20252298-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251383-e-20252300-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251422-e-20252283-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251514-e-20252273-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251250-e-20252279-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251570-e-20252281-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-22-hukuk-dairesi-20251048-e-20251368-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-21-hukuk-dairesi-20221645-e-202315-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-43-hukuk-dairesi-20201488-e-2023924-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-22-hukuk-dairesi-2020252-e-20221278-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/gaziantep-bolge-adliye-mahkemesi-11-hukuk-dairesi-20211252-e-20211623-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-22-hukuk-dairesi-20241672-e-2025641-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-14-hukuk-dairesi-2019837-e-2021629-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-bolge-adliye-mahkemesi-11-hukuk-dairesi-20232802-e-202497-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-44-hukuk-dairesi-2020859-e-2022330-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-2021968-e-20211414-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-11-asliye-ticaret-mahkemesi-2019450-e-2023798-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-6-asliye-ticaret-mahkemesi-2022511-e-2024344-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-1-asliye-ticaret-mahkemesi-202072-e-2020430-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-202482-e-2024726-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-11-asliye-ticaret-mahkemesi-2024466-e-2025310-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-10-asliye-ticaret-mahkemesi-2023760-e-2024396-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-2-asliye-ticaret-mahkemesi-2018208-e-20191481-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-7-asliye-ticaret-mahkemesi-2023373-e-2025395-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-2-asliye-ticaret-mahkemesi-2025954-e-2026315-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-14-asliye-ticaret-mahkemesi-2025162-e-202666-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20133518-e-201420593-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20144495-e-2015414-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243299-e-20254080-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2025514-e-20251513-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251618-e-20252656-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20101394-e-20102238-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-11-asliye-ticaret-mahkemesi-2023773-e-2025150-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20144</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mali-suclari-arastirma-kurulu-genel-tebligi-sira-no-13</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-sofralik-zeytin-tebligi-teblig-no-201433</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ambalajli-su-satis-yerleri-ile-ambalajli-su-nakil-araclarinin-tabi-olacagi-usul-ve-esaslar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tankerle-icme-kullanma-suyu-temini-ve-nakli-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20144</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sermaye-piyasasinda-faaliyette-bulunanlar-icin-lisanslama-ve-sicil-tutmaya-iliskin-esaslar-hakkinda-teblig-vii-1287</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201430</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-tebligteblig-no-201429</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no114</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201424</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kaydilestirilen-sermaye-piyasasi-araclarina-iliskin-kayitlarin-tutulmasinin-usul-ve-esaslari-hakkinda-teblig-ii-131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2014-2015-egitim-ve-ogretim-yilinda-ozel-okullarda-ogrenim-goren-ogrenciler-icin-egitim-ve-ogretim-destegi-verilmesine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2014-2015-egitim-ve-ogretim-yilinda-organize-sanayi-bolgelerindeki-ozel-mesleki-ve-teknik-egitim-okullarinda-ogrenim-goren-ogrenciler-icin-egitim-ve-ogretim-destegi-verilmesine-ili</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-meyve-suyu-ve-benzeri-urunler-tebligi-teblig-no-201434</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201425</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201427</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201423</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201422</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201428</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201426</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sera-gazi-emisyonlarinin-izlenmesi-ve-raporlanmasi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201421</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bva-belgelendirme-ve-dis-ticaret-ltd-stinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-20</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/3d-incerta-belgelendirme-muhendislik-gozetim-ve-denetim-ltd-stinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-18</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ipotek-finansmani-kuruluslarina-iliskin-esaslar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20143</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektronik-kimlik-bilgisini-haiz-cihazlarin-kayit-altina-alinmasina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belediye-gelirleri-kanunu-genel-tebligi-seri-no-45</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201416</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ara-donem-finansal-bilgilerin-isletmenin-yillik-finansal-tablolarinin-bagimsiz-denetimini-yuruten-denetci-tarafindan-sinirli-bagimsiz-denetimi-sbds-2410-hakkinda-teblig-turkiye-den</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201420</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20146</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ts-11827-is-yerleri-yangin-sondurme-cihazlarina-bakim-ve-dolum-hizmeti-veren-yerler-icin-kurallar-standardi-ile-ilgili-teblig-teblig-no-msg-ms-20148</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-kiymeti-seri-no-2</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/antalya-ihracatcilar-birliginin-unvaninin-degistirilmesine-iliskin-tebligteblig-no-ihracat-20144</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201415</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mali-suclari-arastirma-kurulu-genel-tebligi-sira-no-12</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20148</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/atiktan-turetilmis-yakit-ek-yakit-ve-alternatif-hammadde-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-tebligteblig-no-20147</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ruzgar-ve-gunes-enerjisine-dayali-onlisans-basvurulari-icin-yapilacak-ruzgar-ve-gunes-olcumleri-uygulamalarina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-tarim-havzalari-uretim-ve-destekleme-modeline-gore-2014-yili-urunu-yagli-tohumlu-bitkiler-hububat-ve-baklagil-fark-odemesi-destegine-iliskin-bakanlar-kurulu-karari-uygulama</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201419</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-tebligteblig-no-201418</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201417</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20145</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bankalar-ve-kamu-idareleri-tarafindan-yapilacak-olan-sigortalilik-kontrolu-ile-kurum-ve-kuruluslardan-alinacak-bilgi-ve-belgelere-dair-teblig-41MSSo</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/milli-emlak-genel-tebligi-sira-no-364</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20143</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fotograf-heykel-animasyon-iceren-video-desen-ve-tasarim-calismalarindan-elde-edilen-gelirin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/suda-soya-filizi-yetistiriciliginden-elde-edilen-kazancin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-olarak-kiraya-verilen-gayrimenkulun-uzerinde-bulundugu-arsanin-bir-kisminin-vakfa-ait-olmasi-nedeniyle-yapilan-ecrimisil-odemelerinin-gider-olarak-indirim-konusu-yapilip-yapi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/iscilere-yapilan-ayni-yardimlarin-vergisel-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disindan-ithal-edilen-yazilim-programlari-nedeniyle-tevkifat-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-uygulamalari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapi-ruhsatinda-konut-olan-yerin-isyeri-olarak-kiraya-verilmesi-durumunda-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/binek-otomobillerin-iktisabinda-yuklenilen-kdv-nin-indirim-konusu-yapilmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediyece-tahsil-edilen-proje-inceleme-ucreti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/birden-fazla-isverenden-elde-edilen-ucretler-ve-isyeri-kira-geliri-nedeniyle-beyanname-verilmesi-halinde-serbest-bolgeden-elde-edilen-ucretin-dikkate-alinip-alinmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/italya-mukimi-firmadan-emu-elektrikli-tren-seti-projesi-alimi-isi-nedeniyle-yapilan-odemelerin-vergi-mevzuati-karsisindaki-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/is-ortakliginin-iade-alacagini-alabilmesi-icin-teminat-mektubunun-kimin-adina-duzenlenmesi-gerektigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/faktoring-sirketi-tarafindan-aktife-kayitli-binaya-yaptirilan-tadilata-iliskin-odenen-kdvnin-indirim-konusu-yapilip-yapilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dis-ipli-kurdan-satisinda-uygulanmasi-gereken-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/istanbul-bogazi-karayolu-bogaz-gecis-tuneli-projesine-iliskin-musavir-firma-tarafindan-verilen-hizmetlerin-kdv-mevzuati-karsisindaki-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/herhangi-bir-taahhut-ve-belli-bir-deger-icermeyen-muvafakatname-baslikli-kagidin-damga-vergisi-ve-harca-tabi-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/miras-taksim-sozlesmesine-gore-yapilacak-tescil-isleminde-harcin-matrahi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mahkeme-kararina-istinaden-duzenlenen-miras-taksim-sozlesmesine-gore-yapilacak-tescil-isleminde-harcin-matrahi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kv-kdv-mukellefiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-hastanelerin-uroloji-servislerine-ozel-sirkete-ait-personel-makine-cihaz-ve-demirbaslar-kullanilarak-verilen-saglik-hizmetlerine-uygulanacak-olan-kdv-orani-ve-kdv-tevkifati</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/otvden-istisna-olarak-satin-aldigi-araci-bes-yillik-sure-gecmeden-otvsini-odeyerek-satan-engellinin-soz-konusu-aracin-ilk-iktisabindan-itibaren-bes-yil-gecmeden-yurt-disindan-otvde-rrnP13</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kat-karsiligi-insaat-sozlesmesine-gore-sirkete-teslim-edilen-arsa-icin-belge-duzenlenmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknokent-bolgesinde-gelistirilen-otomasyon-yazilim-sistemi-uzerinde-calisilarak-verilen-kisisel-dozimetre-hizmetlerinin-kvk-yonunden-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-orani-fhilDk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/osbde-ilan-ve-reklam-vergisi-tahsil-etme-yetkisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ithalat-bedelinin-transferi-hakkinda</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/universite-adina-yapilan-ogrenci-bulma-kayit-alma-hizmetinin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/toplu-tasima-araclarinda-kullanilmak-uzere-belediyelerden-alinan-bilet-bedellerinde-belge-duzeni-ve-kdv-indirimi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emisyon-primi-dagitilmaksizin-sermaye-azaltimina-gidilip-gidilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ogrencilere-oda-kiralama-hizmetinde-kdv-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-fatura-kullanicisinin-nihai-tuketiciye-faturayi-e-posta-yoluyla-gonderip-gonderemeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/faturada-malin-cinsi-ve-miktarinin-koli-veya-kutu-olarak-yazilip-yazilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sakatat-teslimlerinde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tokiden-alinan-arsanin-kooperatif-adina-tapuya-tescilinde-tapu-harci</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/devlet-universitesinde-egitim-goren-oglu-icin-yapilan-harcamalarin-yillik-gelir-vergisi-beyannamesinde-egitim-gideri-olarak-dusulup-dusulmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/akaryakit-pompalarina-bagli-okc-fislerinin-e-faturaya-donusturulup-donusturulemeyecegi-kendi-sirketine-e-fatura-duzenlenip-duzenlenemeyecegi-ve-geriye-donuk-fatura-duzenlenip-duzen</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sinema-gosterim-hizmetlerinde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-tevkifati-3bVt1d</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yazilim-programinin-yurt-disinda-bulunan-firmaya-gonderip-cd-ve-dvdlere-yukleme-yaptirarak-852349510000-gtip-no-ile-lisans-bedeli-odemeden-sadece-fiziki-urun-bedeli-odenerek-ithali</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/muhtasar-ve-damga-vergisinden-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turk-silahli-kuvvetlerini-guclendirme-vakfina-ait-gayrimenkulun-kiralanmasinda-damga-vergisi-istisnasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/pastanede-verilen-hizmetlerde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6358-sayili-kanun-kapsaminda-duzenlenen-sozlesme-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/harcirah-beyannamesi-uzerinden-tahakkuk-ettirilecek-damga-vergisi-matrahina-kdvnin-dahil-edilip-edilmemesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasfiye-halindeki-sirkete-ait-menkul-ve-gayrimenkul-mallarin-sermayeleri-oraninda-ortaklara-devrinde-tapu-harci-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2863-sayili-kanunun-21-nci-maddesi-geregi-tasinmazin-emlak-vergisi-tutarinin-yarisinin-odenmesine-iliskin-mukellefiyetin-ne-zaman-baslayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/resim-ve-yazi-fircalarinin-teslimlerinde-uygulanmasi-gereken-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teleferik-isletmeciliginin-eglence-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-ortagina-ait-tescilli-markalarin-isim-hakki-icin-yapilacak-odemelerin-vergilendirilmesi-ve-belge-duzeni-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-kazanci-olarak-dogan-alacagin-temliki-durumunda-serbest-meslek-makbuzunun-kimin-adina-duzenlenecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515105-e-20264377-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517681-e-20264323-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517824-e-20264322-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518680-e-20264391-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518390-e-20264387-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517348-e-20264380-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-2026195-e-20264381-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517827-e-20264359-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517995-e-20264389-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515651-e-20264537-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20243308-e-202414387-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-201113213-e-201114261-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-201013996-e-20112770-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20105545-e-20109815-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-201249-e-20121908-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20111731-e-20112597-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-ceza-dairesi-201125586-e-20138720-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20178509-e-20211121-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20124031-e-201310954-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-200819623-e-200915628-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-20227557-e-202212430-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-20232262-e-20234146-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20212007-e-20215297-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-2021300-e-202110825-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20108210-e-2012584-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/7-hukuk-dairesi-2011864-e-20118231-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-2014899-e-201410937-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20135081-e-20144461-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-201510322-e-20162894-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231711-e-2024947-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202338-e-2024960-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202485-e-2024961-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231410-e-2024941-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202347-e-2024939-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202348-e-2024933-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024876-e-2024986-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231068-e-2024951-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231060-e-2024950-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231112-e-2024953-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025495-e-20252282-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20236577-e-20252303-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244771-e-20252301-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238730-e-20252314-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237454-e-20252304-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025198-e-20252300-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025166-e-20252317-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238726-e-20252311-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238731-e-20252316-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238727-e-20252313-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311388-e-20253342-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311408-e-20253344-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311119-e-20253308-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311322-e-20253284-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311327-e-20253287-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311130-e-20253313-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311120-e-20253309-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311140-e-20253269-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311138-e-20253268-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311181-e-20253271-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2025328-e-2025924-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024693-e-2025916-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2025494-e-2025932-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2025495-e-2025933-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243113-e-2025931-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232175-e-2025921-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243045-e-2025928-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231631-e-2025920-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231083-e-2025908-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231059-e-2025919-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251842-e-20252302-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251569-e-20252282-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252081-e-20252287-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252322-e-20252303-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252741-e-20252272-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252740-e-20252271-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246210-e-20252284-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246209-e-20252285-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20245095-e-20252293-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-bolge-adliye-mahkemesi-5-hukuk-dairesi-2022248-e-2022478-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-43-hukuk-dairesi-2022796-e-2022836-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-14-hukuk-dairesi-20211541-e-20241439-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-20251485-e-20253269-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/samsun-bolge-adliye-mahkemesi-2-hukuk-dairesi-2023814-e-2023624-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-12-hukuk-dairesi-2026237-e-2026370-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-12-hukuk-dairesi-20201555-e-2023714-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-43-hukuk-dairesi-2023236-e-20241262-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-bolge-adliye-mahkemesi-11-hukuk-dairesi-20201609-e-2022289-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-1-asliye-ticaret-mahkemesi-2025461-e-2026529-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-6-asliye-ticaret-mahkemesi-2024522-e-2025517-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-4-asliye-ticaret-mahkemesi-2018781-e-2021202-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-2-asliye-ticaret-mahkemesi-2017278-e-2018336-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-2-asliye-ticaret-mahkemesi-202085-e-2021583-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bati-asliye-ticaret-mahkemesi-2019672-e-2020147-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-14-asliye-ticaret-mahkemesi-2021485-e-2023302-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-3-asliye-ticaret-mahkemesi-2022908-e-2024295-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-3-asliye-ticaret-mahkemesi-2022473-e-2025707-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bati-asliye-ticaret-mahkemesi-2019319-e-20221245-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-201112562-e-201117493-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231258-e-20252709-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023799-e-20251377-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-9-asliye-ticaret-mahkemesi-2020586-e-2023722-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245716-e-20252643-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237441-e-20252639-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025863-e-20253989-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242766-e-20251391-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231348-e-20251398-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ciftci-kayit-sistemine-dahil-olan-ciftcilere-mazot-gubre-ve-toprak-analizi-destekleme-odemesi-yapilmasina-dair-tebligteblig-no-201420</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-kurum-ve-kuruluslarinin-personel-alim-ilanlarinin-devlet-personel-baskanligi-internet-sitesinde-yayimlanmasina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201414</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/is-sagligi-ve-guvenligi-hizmetlerinin-desteklenmesi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20142</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/katma-deger-vergisi-genel-uygulama-tebligi-MzyLc1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20148</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tasfiye-genel-tebligi-elektronik-ihale-seri-no-1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201413</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yemlerde-istenmeyen-maddeler-hakkinda-teblig-teblig-no-201411</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20142</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201412</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-63</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belediye-gelirleri-kanunu-genel-tebligi-seri-no-44</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/d-kare-gozetim-test-ve-belgelendirme-ticaret-limited-sirketinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-sgm-201410</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20144</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-44</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tarim-satis-kooperatifi-ve-tarim-satis-kooperatifleri-birligi-ornek-anasozlesmelerine-intibak-usul-ve-esaslarinin-belirlenmesine-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20142</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20142</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20143</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-435</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201411</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20149</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/muhasebe-meslek-mensuplarinin-etik-egitimi-ve-etik-sozlesme-yapilmasi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-tebligi-teblig-no-20147</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201410</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20146</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-teblig-no-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-loydu-vakfi-iktisadi-isletmesinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-15</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kultur-varliklari-ihale-yonetmeligi-kapsamindaki-parasal-limitlerin-guncellenmesi-hakkinda-teblig-teblig-no-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/cpc-belgelendirme-muayene-ve-deney-hizmetleri-ticltd-stinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-11</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/udem-uluslararasi-belgelendirme-denetim-egitim-merkezi-san-ve-tic-ltd-stinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-10</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/alberk-qa-uluslararasi-teknik-kontrol-ve-belgelendirme-asnin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-17</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/eps-sanayi-dernegi-cevre-enerji-verimlilik-ve-kalite-kurulu-iktisadi-isletmesinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-16</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/doner-mil-dudak-tipi-keceler-bolum-5-gorunur-kusurlarin-belirlenmesi-ile-ilgili-teblig-ts-iso-6194-5-teblig-no-msg-ms-20142</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/durgun-yerustu-kara-ic-sularinin-otrofikasyona-karsi-korunmasina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-286</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ticaret-unvanlari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-ve-vergi-benzeri-yukumluluklere-iliskin-turkiye-finansal-raporlama-standardi-yorumu-tfrs-yorum-21-hakkinda-teblig-sira-no-14</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bagimsiz-denetci-muhur-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-akreditasyon-kurumunca-uygulanacak-akreditasyon-kullanim-ucretipayina-iliskin-tebligturkak-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/milli-emlak-genel-tebligi-sira-no-361</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2014-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-5</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-ihale-tebligi-teblig-no-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/iliskili-taraflar-bds-550-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-23</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mal-ve-hizmet-tedarikinde-alacakliya-yapilan-gec-odemelere-iliskin-temerrut-faiz-oraninin-belirlenmesi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kendi-arsasi-uzerine-yapilan-dukkan-ve-dairelerin-kiraya-verilmesinde-vergilendirme-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-orani-9A92Jn</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-ortamda-yayinbilgisoru-bankasi-hizmetinde-kdv-orani-ve-belge-duzeni</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknoloji-gelistirme-bolgesinde-bulunan-yonetici-sirketin-vergisel-yukumlulugu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-iadesi-talebi-nedeniyle-teminat-olarak-gosterilen-gayrimenkulun-hazine-lehine-ipotek-tesis-edilmesi-isleminde-harc-ve-damga-vergisi-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bedelsiz-ust-hakki-tesisinde-6428-sayili-kanun-kapsamindaki-harc-istisnasindan-yararlanilip-yararlanilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yatirim-tesvik-belgesi-kapsaminda-emlak-vergisinin-indirimi-uygulanip-uygulanamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dogalgazdan-elektrik-uretimi-yapan-sirketin-test-uretimi-esnasinda-kullandigi-dogalgaz-ve-diger-malzemelere-ait-harcamalar-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/akaryakit-istasyonlarinda-e-fatura-uygulamas-ile-gtip-nosunun-e-faturada-nasil-gosterilebilecegi-ve-kagit-fatura-uzerine-sevk-irsaliyesi-yerine-gecer-ibaresi-yazilip-yazilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-fatura-ve-elektronik-defter-uygulamasina-gecis-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/maden-uretim-tesislerinde-tuketmek-uzere-satin-alinan-elektrikten-elektrik-ve-havagazi-tuketim-vergisinin-alinip-alinamayacagi-ve-elektrik-enerjisini-tedarik-eden-tesekkulun-soruml</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-ogrenci-yurtlari-tarafindan-bedelsiz-olarak-verilen-yurt-hizmetlerinde-kdv-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hazineden-alinan-tasinmazin-emlak-vergisinden-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mazbut-vakfa-ait-arsanin-insaat-yapim-sarti-ile-kiraya-verilmesi-halinde-bina-ve-arazi-vergisi-mukellefiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emlak-vergisinde-kisitlilik-uygulamasinin-kisitlilik-islemlerini-takip-eden-yil-itibariyle-mi-yoksa-takip-eden-taksit-itibariyle-mi-uygulanacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/almanyada-ikamet-eden-yurt-disindan-sorumlu-sirket-mudurune-odenen-ucretin-ne-sekilde-vergilendirilecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ferdi-isletmenin-sermaye-sirketine-donusturulmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/baska-firma-adina-odenen-harclarin-gider-yazilip-yazilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bosanma-davasi-sonucunda-davaliya-ait-gayrimenkulun-davaci-adina-tescil-edilmesi-isleminde-tapu-harci-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/korunmasi-gerekli-tasinmaz-kultur-varligidir-belirtmesi-bulunan-tasinmaz-uzerine-tapuda-tesis-edilecek-kira-serhi-isleminde-harc-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-mukim-turk-vatandasinin-turkiyede-elde-ettigi-gayrimenkul-sermaye-iradinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yillara-sari-insaat-isinde-isin-baslangic-tarihinin-belirlenmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/egitim-ogretim-kazanc-istisnasi-ve-indirimli-kurumlar-vergisi-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tapuda-kargir-apartman-olarak-kayitli-bulunan-binanin-cins-tahsisi-yapilarak-satilmasi-sonucunda-yuklenilen-kdvnin-iadesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hizmet-sozlesmelerinde-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/taahhutnamenin-noterde-tasdik-isleminde-damga-vergisi-ve-noter-harci-odenip-odenmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/icra-mudurlugunun-verdigi-yetkiye-istinaden-tasinmazin-borclu-mirascilar-adina-veraset-ve-intikal-vergisi-ilisiginin-kesilerek-tescilinin-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/halihazirda-olan-veya-yeniden-insa-edilecek-olan-binalar-icin-yeniden-yatirim-tesvik-belgesi-alinmasi-halinde-gecici-emlak-vergisi-muafiyeti-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/otomatik-satis-makineleri-ile-yapilan-hizmet-sunumunda-belge-duzeni-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sube-olarak-tescil-edilen-showroomlarin-fatura-duzenlemek-veya-odeme-kaydedici-cihaz-kullanmak-zorunda-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/e-arsiv-uygulamasi-kapsaminda-fatura-olusturma-ve-kagit-ortaminda-gonderme-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gelinlik-imalatinda-odeme-kaydedici-cihaz-kullanilmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/soforsuz-olarak-arac-kiralama-hizmeti-aliminda-kdv-tevkifati</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/resmi-daire-tarafindan-verilen-beyannamelerin-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/odemenin-ve-teslimin-farkli-sirketlerce-yapilmasi-halinde-belge-duzeni-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yemek-pisirme-ve-dagitim-isinde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/demonte-vaziyetteki-sulama-cihazinin-finansal-kiralama-sirketine-tesliminde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hazir-kofte-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ikinci-el-oto-alim-satim-isinin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/pratik-bileklik-olarak-kullanilabilen-420222909000-gtip-nolu-cantanin-ithalinde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hekimlik-hizmetinde-kdv-orani-ve-tevkifat</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/indirimli-orana-tabi-islemlerde-kur-farkinin-iade-hesabina-dahil-edilip-edilemeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatifin-jenerator-almasi-ve-montajinin-yaptirilmasinin-insaat-taahhut-isi-kapsaminda-degerlendirilip-1-oraninda-katma-deger-vergisine-kdv-tabi-tutulup-tutulmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ilk-iktisaptan-sonra-araca-eklenen-aksesuarlar-icin-ilave-otv-tarhiyati-gerekip-gerekmedigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sosyal-yardimlasma-vakfina-ait-arac-satisinda-kdv-damga-vergisi-ve-harc-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sanal-santral-hizmetinin-oivye-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/veraset-yoluyla-intikallerde-mirascilardan-biri-lehine-feragat-durumunda-otv-uygulanip-uygulanmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tibbi-cihaz-teslimlerinde-kdv-tevkifati</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bir-odasi-isyeri-olarak-kullanilan-meskenin-emlak-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/araclarin-teslim-ve-tescilinden-sonra-verilen-oto-kuafor-hizmeti-bedelinin-otv-matrahina-dahil-edilip-edilmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519812-e-20264545-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519506-e-20264540-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519514-e-20264541-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514816-e-20264522-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514976-e-20264524-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515165-e-20264530-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515116-e-20264527-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515636-e-20264535-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514758-e-20264521-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515129-e-20264528-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-201210289-e-201214341-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20235929-e-20249894-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-201114641-e-201221029-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-2011111-e-20127358-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20231684-e-202412244-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/20-hukuk-dairesi-20082281-e-20084114-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/20-hukuk-dairesi-200713071-e-200716787-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20241055-e-202414385-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20167198-e-20168057-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20135061-e-20136198-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20112767-e-20122119-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-2013234-e-20137693-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20139165-e-201322800-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-201621946-e-20193405-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-201616419-e-20174304-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-201414188-e-201417270-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201627193-e-2018478-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231110-e-2024952-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023635-e-2024946-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231016-e-2024924-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023643-e-2024959-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231432-e-2024958-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024194-e-2024957-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231457-e-2024962-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023697-e-2024969-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024680-e-2024985-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231361-e-2024956-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239397-e-20252305-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237597-e-20252302-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025725-e-20252283-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025860-e-20252310-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20252271-e-20252299-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237062-e-20252252-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241808-e-20252276-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025754-e-20252266-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025188-e-20252241-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242808-e-20252243-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311362-e-20253292-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311351-e-20253339-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311334-e-20253288-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311383-e-20253295-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311396-e-20253297-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311414-e-20253346-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311228-e-20253328-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252073-e-20253359-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20244181-e-20253360-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231282-e-2025914-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231902-e-2025917-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231397-e-2025910-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243258-e-2025907-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20223475-e-2025881-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20223474-e-2025880-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241326-e-2025863-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232135-e-2025875-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232132-e-2025873-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242959-e-2025891-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20245262-e-20252292-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247221-e-20252286-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-202558-e-20252267-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025133-e-20252313-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-202561-e-20252311-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-202560-e-20252309-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-202559-e-20252266-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025902-e-20252264-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025904-e-20252265-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-15-hukuk-dairesi-20212254-e-20212086-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-21-hukuk-dairesi-20201114-e-2022695-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-21-hukuk-dairesi-20201306-e-20211071-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-12-hukuk-dairesi-20201144-e-2023312-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-43-hukuk-dairesi-2024659-e-20241917-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/adana-bolge-adliye-mahkemesi-9-hukuk-dairesi-20242507-e-2025275-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/adana-bolge-adliye-mahkemesi-9-hukuk-dairesi-2024422-e-20241267-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/gaziantep-bolge-adliye-mahkemesi-11-hukuk-dairesi-20241182-e-20251844-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-20243122-e-20251397-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-9-asliye-ticaret-mahkemesi-2022238-e-2024381-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-1-asliye-ticaret-mahkemesi-202312-e-2024530-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-2-asliye-ticaret-mahkemesi-2023596-e-2025389-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-4-asliye-ticaret-mahkemesi-2022481-e-2023250-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-2-asliye-ticaret-mahkemesi-202370-e-2024650-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-6-asliye-ticaret-mahkemesi-2018394-e-2021641-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-6-asliye-ticaret-mahkemesi-2018366-e-2021603-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-1-asliye-ticaret-mahkemesi-20181073-e-2019615-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-3-asliye-ticaret-mahkemesi-2022465-e-2023481-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238550-e-20252668-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-202212911-e-20235161-k-trHGzT</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-201313568-e-20141369-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238832-e-20252664-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-202535-e-20252684-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20077511-e-20105974-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20151239-e-20155092-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5201-sayili-kanun-geregince-kontrole-tabi-harp-arac-ve-gerecleri-ile-silah-muhimmat-ve-bunlara-ait-yedek-parcalar-patlayici-maddeler-ve-bunlara-ait-teknolojilere-iliskin-liste-2014</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/standart-belgelendirme-denetim-deney-muayene-ve-teknik-kontrol-ltd-stinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-09</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/szutest-uygunluk-degerlendirme-asnin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2017-05</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kalitest-belgelendirme-ve-egitim-hizmetleri-limited-sirketinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-07</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tebar-test-belgelendirme-arastirma-ve-gelistirme-tic-asnin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-05</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-standardlari-enstitusunun-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-04</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-hazir-beton-birligi-kalite-guvence-sistemi-iktisadi-isletmesi-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-03</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-cimento-mustahsilleri-birligi-kalite-ve-cevre-kurulu-iktisadi-isletmesinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-mhg2014-02</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/pay-alim-teklifi-tebligi-ii-261</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kar-payi-tebligi-ii-191</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/paylari-borsada-islem-gormeyen-ortakliklara-iliskin-ozel-durumlar-tebligi-ii-152</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-durumlar-tebligi-ii-151</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-434</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20144</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bagimsiz-denetimde-ornekleme-bds-530-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-21</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/klimalarin-uretiminde-kullanilan-kompresorlerin-ithalatinda-tarife-kontenjani-uygulanmasina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20145</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/piyasa-bozucu-eylemler-tebligi-vi-1041</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bilgi-suistimali-veya-piyasa-dolandiriciligi-suclari-hakkinda-bildirim-yukumlulugu-tebligi-v-1021</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bilgi-suistimali-ve-piyasa-dolandiriciligi-incelemelerinde-uygulanacak-tedbirler-tebligi-v-1011</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/teminatli-menkul-kiymetler-tebligi-iii-591</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tahsilat-islemleri-seri-no-2</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-sosyal-tesislerine-iliskin-teblig-sayi-2014-3</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2004-york-anvers-kurallari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bagimsiz-denetim-kanitlari-belirli-kalemler-icin-dikkate-alinmasi-gereken-ozel-hususlarbds-501-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-17</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20143</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/agir-hizmet-araclarindan-cikan-emisyonlar-euro-vi-bakimindan-ve-arac-tamir-ve-bakim-bilgilerine-erisim-konusunda-motorlu-araclarin-tip-onayi-ile-ilgili-uygulama-usul-ve-esaslarina-</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/analitik-prosedurler-bds-520-hakkinda-tebligturkiye-denetim-standartlari-tebligi-no-20</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/varliga-veya-ipotege-dayali-menkul-kiymetler-tebligi-iii-581</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligisektorel-destekleme-seri-no1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gayrimenkul-yatirim-fonlarina-iliskin-esaslar-tebligi-iii-523</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/geri-alinan-paylar-tebligi-ii-221</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kurumsal-yonetim-tebligi-ii-171</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/girisim-sermayesi-yatirim-fonlarina-iliskin-esaslar-tebligi-iii-524</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4703-sayili-urunlere-iliskin-teknik-mevzuatin-hazirlanmasi-ve-uygulanmasina-dair-kanunla-duzenlenmis-olan-idari-para-cezalarinin-yeni-degerlerinin-duyurulmasina-iliskin-teblig-urun-Bron0H</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tek-tarafli-kontrol-sistemi-kapsaminda-kotaya-tabi-tekstil-urunlerine-ait-kotalarin-dagitimi-ve-yonetimine-iliskin-teblig-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disi-tebligat-ve-istinabe-taleplerinde-uyulmasi-gereken-usul-ve-esaslara-dair-teblig-UOSSVx</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ceza-muhakemesi-kanunu-geregince-gorevlendirilen-mudafi-ve-vekillere-yapilacak-odemelere-iliskin-2014-yili-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/6446-sayili-elektrik-piyasasi-kanununun-16-nci-maddesi-uyarinca-2014-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4646-sayili-elektrik-piyasasi-kanununda-degisiklik-yapilmasi-ve-dogal-gaz-piyasasi-hakkinda-kanunun-9-uncu-maddesi-uyarinca-2014-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ortakliklarin-kanun-kapsamindan-cikarilmasi-ve-paylarinin-borsada-islem-gormesi-zorunluluguna-iliskin-esaslar-tebligi-ii-161</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5015-sayili-petrol-piyasasi-kanununun-19-uncu-maddesi-uyarinca-2014-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5307-sayili-sivilastirilmis-petrol-gazlari-lpg-piyasasi-kanunu-ve-elektrik-piyasasi-kanununda-degisiklik-yapilmasina-dair-kanunun-16-nci-maddesi-uyarinca-2014-yilinda-uygulanacak-p</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yatirim-fonlarinin-finansal-raporlama-esaslarina-iliskin-teblig-ii-142</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-432</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-285</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-72</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-71</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/atik-bitkisel-yag-tesliminde-uygulanmasi-gereken-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bantli-konveyor-ve-tasinabilir-helezonlu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sermaye-piyasasinda-faaliyet-gosteren-sirketlerin-sahip-oldugu-yetki-belgesinin-sermaye-piyasasi-kurulu-mevzuatinda-yapilan-degisiklik-nedeniyle-iptal-edilerek-yenilenmesi-sonucund</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/omrunu-tamamlamis-arac-lastiklerinden-elde-edilen-mamullerin-kdvye-ve-kdv-tevkifatina-tabi-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/finansal-kiralama-kapsaminda-duzenlenen-banka-dekontunun-vergi-kanunlari-karsisindaki-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasiyicilar-kooperatifinin-uyelerine-gemi-gecis-bileti-satarken-okc-kullanilip-kullanamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/katma-deger-vergisinin-hesaplanmasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uluslararasi-tasimacilikta-kdv-iadesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/su-yalitim-malzemesi-tesliminde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/egitim-amacli-vcd-dvd-kitap-satislari-ile-online-test-hizmetinde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-kanununun-gec34mad-kapsamindaki-teslim-ve-hizmetlerde-kdv-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/video-oyun-konsollari-ve-makinalari-ile-joysticklerin-otvye-tabi-olup-olmadigi-hak</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fuar-katilim-sozlesmesinde-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-ogrenci-yurtlarinda-okc-kullanim-mecburiyeti</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-insaatta-calisan-iscilerin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mesleki-sorumluluk-sigortasi-kapsaminda-sigorta-sirketince-serbest-meslek-erbabina-yapilan-odeme-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tost-makinesi-imalatinin-otvnin-konusuna-girip-girmedigi-hak</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/veraset-yoluyla-intikal-eden-araclarda-otv-istisnasi-uygulamasi-jUVRqe</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6331-sayili-kanun-kapsamindaki-egitim-kurumunca-duzenlenen-sozlesmelerde-damga-vergisi-istisnasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/petrol-arama-sozlesmelerinde-damga-vergisi-istisnasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/transit-ticaret-kapsaminda-millilesmemis-malin-hangi-yil-stoklarinda-gosterilecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ziraat-odasinin-lisansli-depoculuk-faaliyetinde-stopajdan-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/akaryakit-tasimaciginda-kullanilan-kara-tankerlerinin-satilmasi-neticesinde-olusan-yenileme-fonunun-yeni-alinacak-ve-yine-akaryakit-tasimaciliginda-kullanilacak-deniz-tankerlerinin</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dernek-tarafindan-duzenlenecek-proje-ve-senlik-kapsaminda-bagis-alinmasi-ve-maliyetin-katilimcilardan-karsilanmasi-durumunda-iktisadi-isletme-olusup-olusmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tam-tasdik-raporu-bulunmayan-mukellefin-ymm-tasdik-raporuna-istinaden-alabilecegi-kdv-iadesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/faktoring-sozlesmesinden-kaynaklanan-islemlerin-yerine-getirilmesi-amaciyla-duzenlenen-borc-tasfiye-sozlesmesi-ve-ibranamenin-harc-ve-damga-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tmsf-adina-kayitli-gayrimenkulun-mahkeme-kararina-istinaden-devrinde-tapu-harci-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/12si-hazineye-ait-binanin-irtifak-hakki-tesis-edilerek-kiralanmasi-ve-emlak-vergisi-mukellefiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgelerde-musterek-genel-giderlerin-dagitilmasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/devam-eden-yurtdisi-insaat-isine-ait-hasilatin-grup-sirk-borc-verilmesi-vadelivadesiz-hesaplarda-ve-diger-para-birimlerine-cevrilerek-degerlendirilmesi-halinde-istisna-uygulamasi-h</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/indirimli-kurumlar-vergisi-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kuru-siki-gazli-tabancanin-otvne-tabi-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mazbut-vakfa-ait-tasinmazin-restorasyonunda-yapilan-kesif-artisi-nedeniyle-duzenlenen-kagitlarin-damga-vergisinden-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/eczanelerin-vitrinlerine-asilan-urun-tanitimi-icermeyen-ve-kamuoyunu-bilgilendirme-amaci-tasiyan-ilanlardan-ile-dis-cephesine-asilmasi-zorunlu-olan-e-logolu-isikli-levhalardan-ilan</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/iflas-ertelemesi-nedeniyle-atanan-kayyima-firma-tarafindan-yapilan-aylik-odemelerin-asliye-tic-mahkemesine-yapilmasindan-dolayi-sirketin-gv-ve-damga-v-hesaplayip-hesaplamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/aralik-2014-ocak-2015-donem-ucretinin-2014-yilinda-tahakkuk-ettirilen-tutarinin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fransada-bulunan-sosyal-guvenlik-kurumlari-ve-ozel-kuruluslardan-elde-edilen-emeklilik-odemelerinin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2010-takvim-yilina-ait-tapu-harcinin-cezali-olarak-2014-yilinda-odenmesi-halinde-soz-konusu-tapu-harci-icin-2014-takvim-yilinda-odenen-tutarin-2014-takvim-yilinda-verilecek-gayrime</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sahsi-ihtiyac-kapsam-ve-sinirlarini-asan-ozel-insaat-isi-nedeniyle-gercek-usulde-ticari-kazanc-mukellefiyetinin-ticari-taksi-nedeniyle-tesis-edilmis-olan-basit-usul-mukellefiyeti-e</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/insa-edilen-konuttan-kira-geliri-elde-edilmesinin-basit-usul-mukellefiyeti-etkileyip-etkilemeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kamyon-sahibi-ciftcinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-aktifine-kayitli-gayrimenkulun-kiralanmasi-isleminde-kira-odemeleri-karsiliginda-duzenlenecek-faturanin-net-tutar-uzerinden-mi-yoksa-brut-tutar-uzerinden-mi-duzenlenmesi-ger</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ileri-duzenleme-tarihli-ceklere-karsilik-ayrilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/alan-vergisinin-kdv-matrahina-dahil-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisindaki-firmaya-verilen-danismanlik-hizmetinde-kdv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tibbi-metal-tepsiler-ve-tasima-kaplarinin-konteynerler-satisinda-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hattatlik-faaliyetinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/e-arsiv-fatura-uygulamasinda-duzenleme-imza-ve-zaman-damgasi-zamani-hk-KoogA4</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cig-sut-alimina-iliskin-olarak-ureticiler-ile-duzenlenecek-sozlesmelerin-damga-vergisinden-istisna-tutulup-tutulmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teminat-mektubu-sunularak-icra-yoluyla-ve-harc-tahsil-edilmeksizin-tahsil-edilen-firma-alacagina-iliskin-teminat-mektubunun-iadesi-sirasinda-icra-tahsil-harci-odenip-odenmeyecegi-h</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511889-e-20264557-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519537-e-20264542-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515642-e-20264536-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515049-e-20264526-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519826-e-20264548-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519541-e-20264543-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519820-e-20264546-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511897-e-20264558-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519496-e-20264539-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515174-e-20264531-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20246118-e-20256509-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-202213456-e-20232002-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20246108-e-20255797-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20251622-e-20252467-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-ceza-dairesi-20254391-e-20261723-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20155301-e-20162248-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-ceza-dairesi-20164445-e-20165451-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-2015516-e-20161722-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-20168234-e-201614233-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-20159147-e-20183025-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241957-e-20252642-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-20155026-e-201512532-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-200613277-e-20071545-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20076787-e-20086077-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20093499-e-20109623-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-201113731-e-20126228-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-201114574-e-20128532-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/9-ceza-dairesi-20207904-e-2021570-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-2018169-e-2021124-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-2010499-e-20105585-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-200810548-e-20096683-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024574-e-2024975-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024631-e-2024976-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231056-e-2024948-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231092-e-2024925-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231402-e-2024940-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202370-e-2024930-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202319-e-2024928-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202332-e-2024932-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202331-e-2024931-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023287-e-2024934-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242784-e-20252242-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239202-e-20252256-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238374-e-20252268-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311030-e-20252269-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311157-e-20252250-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242236-e-20252259-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310044-e-20252251-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232554-e-20252278-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311060-e-20252272-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311269-e-20253335-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311067-e-20253302-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311134-e-20253266-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311215-e-20253321-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311132-e-20253314-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312056-e-20253367-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252433-e-20253377-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251566-e-20253370-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312050-e-20253368-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312055-e-20253369-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-20243514-e-202575-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-bolge-adliye-mahkemesi-23-hukuk-dairesi-2024820-e-2024885-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-22-hukuk-dairesi-2023258-e-2025728-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-bolge-adliye-mahkemesi-11-hukuk-dairesi-20221953-e-2023257-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-bolge-adliye-mahkemesi-4-hukuk-dairesi-20242327-e-20241943-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-20223784-e-20232268-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-bolge-adliye-mahkemesi-16-hukuk-dairesi-2024208-e-202571-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-11-asliye-ticaret-mahkemesi-202370-e-2024772-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/adana-bolge-adliye-mahkemesi-6-hukuk-dairesi-2025684-e-2025662-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-1-asliye-ticaret-mahkemesi-2017772-e-2019562-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-2-asliye-ticaret-mahkemesi-2021409-e-2021870-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-2022526-e-202317-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-7-asliye-ticaret-mahkemesi-2025110-e-2025424-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-13-asliye-ticaret-mahkemesi-2025523-e-2026191-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-23-hukuk-dairesi-20221120-e-20221408-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-15-hukuk-dairesi-2022109-e-2022538-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-45-hukuk-dairesi-20201048-e-20221426-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243494-e-20252641-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239239-e-20252638-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252350-e-20253967-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237024-e-20252673-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-9-hukuk-dairesi-2021499-e-20231152-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/damga-vergisi-kanunu-genel-tebligi-seri-no-57</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no-45</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belediye-gelirleri-kanunu-genel-tebligi-seri-no-43</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-43</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-iletisim-vergisi-genel-tebligi-seri-no-10</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/dis-teyitler-bds-505-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-18</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/hizmet-kurulusu-kullanan-bir-isletmenin-bagimsiz-denetiminde-dikkate-alinacak-hususlar-bds-402-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-14</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-431</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/avukatlik-asgari-ucret-tarifesi-hEL01F</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/birlesme-ve-bolunme-tebligi-ii-232</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2872-sayili-cevre-kanununun-20-nci-maddesinin-k-bendi-uyarinca-verilecek-idari-para-cezalarina-iliskin-teblig-20141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2014-yili-taniklik-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2014-yili-arabuluculuk-asgari-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamuyu-aydinlatma-platformu-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sivilastirilmis-petrol-gazlari-lpg-ikmal-istasyonu-karayolu-tasitlari-icin-emniyet-kurallari-ile-ilgili-teblig-ts-11939-teblig-no-msg-ms-201344</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kayitli-sermaye-sistemi-tebligi-ii-181</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/zorunlu-karsiliklar-hakkinda-teblig-sayi-201315</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2014-yili-serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-asgari-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4077-sayili-tuketicinin-korunmasi-hakkinda-kanunun-22-nci-ve-tuketici-sorunlari-hakem-heyetleri-yonetmeliginin-5-inci-maddelerinde-yer-alan-parasal-sinirlarin-arttirilmasina-iliski</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4077-sayili-tuketicinin-korunmasi-hakkinda-kanunun-25-inci-maddesine-gore-2014-yilinda-uygulanacak-olan-idari-para-cezalarina-iliskin-teblig-teblig-no-tgm-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vekaleten-oy-kullanilmasi-ve-cagri-yoluyla-vekalet-toplanmasi-tebligi-ii-301</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/klimalarin-enerji-etiketlemesine-dair-teblig-sgm2013-11</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4054-sayili-rekabetin-korunmasi-hakkinda-kanunun-16-nci-maddesinin-birinci-fikrasinda-ongorulen-idari-para-cezasi-alt-sinirinin-31122014-tarihine-kadar-gecerli-olmak-uzere-artirilm</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201329</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201328</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201330</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/dondurulmus-spermadan-numune-alma-esaslari-hakkinda-teblig-teblig-no-201363</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201325</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201327</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yatirim-kuruluslarinin-kurulus-ve-faaliyet-esaslari-hakkinda-teblig-iii-391</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2014-yilina-ait-genel-yatirim-ve-finansman-programinin-uygulanmasina-iliskin-usul-ve-esaslarin-belirlenmesine-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bireysel-portfoylerin-ve-kolektif-yatirim-kuruluslarinin-performans-sunumuna-performansa-dayali-ucretlendirilmesine-ve-kolektif-yatirim-kuruluslarini-notlandirma-ve-siralama-faaliy</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tarife-siniflandirma-kararlari-seri-no-16</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201310</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20139</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201326</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-111</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yoneticilerin-net-alim-satim-kazanclarini-ihraccilara-odemeleri-hakkinda-teblig-vi-1031</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ic-kontrol-eksikliklerinin-ust-yonetimden-sorumlu-olanlara-ve-yonetime-bildirilmesi-bds-265-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-9</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201331</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/istanbul-elektrik-elektronik-makine-ve-bilisim-ihracatcilari-birliginin-unvaninin-degistirilmesine-iliskin-teblig-teblig-no-ihracat-20137</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/baglanti-elemanlari-petrol-ve-dogal-gaz-kuyularinda-kullanilan-celik-cekme-sondaj-borulari-ile-ilgili-teblig-ts-4044-teblig-no-msg-ms-201339</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-iYB7c6</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/borsa-yatirim-fonlarina-iliskin-esaslar-tebligi-iii-522</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201323</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-430</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201324</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20133</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mesafeli-satis-sozlesmesine-dayanilarak-nihai-tuketicilere-satilan-urunlerin-iadesinde-faturanin-iade-bolumunun-eksik-doldurulmasi-veya-bilgilerin-hatali-yazilmasi-durumunda-yapila</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/otel-isletmesinde-devremulk-sahiplerinin-yani-sira-diger-musterilere-de-hizmet-verilmesi-durumunda-devremulk-sahiplerinin-gunluk-musteri-listesine-dahil-edilip-edilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/akaryakit-istasyonlarinda-duzenlenen-odeme-kaydedici-cihaz-fisleri-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/karayolu-yuk-tasimaciligi-ve-akaryakit-satis-faaliyetinde-bulunan-mukellefin-yuk-tasimaciligi-yaptigi-araclarina-gerek-tankerden-gerekse-akaryakit-istasyonundan-yaptigi-akaryakit-t</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/saglik-sektorunde-kullanilan-tekstil-urunlerinin-amortisman-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sisme-bot-ve-distan-takma-motorun-otvye-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teminatsiz-hava-yakiti-alimi-sertifikasini-haiz-mukelleflerin-dogrudan-hava-aracina-yakit-teslimi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/satis-sozlesmesinin-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mtv-mukellefiyetinin-baslamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bileyicilik-faaliyetinin-esnaf-muafligi-kapsaminda-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/adina-duzenlenen-irsaliyeli-faturalar-ve-sevk-irsaliyelerinin-sadece-birer-nushasinin-saklanmasi-ve-diger-suretlerinin-imhasinin-mumkun-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirketin-grup-sirketlerinden-iki-as-arasinda-duzenlenen-gayrimenkul-satis-vaadi-sozlesmesi-uyarinca-satisi-yapilan-konut-icin-sirket-tarafindan-fatura-duzenlemesi-ve-soz-konusu-kon</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapi-ruhsatinda-turistik-tesis-olarak-tanimlanan-konut-rezidans-olarak-insa-edilip-konut-olarak-teslimi-gerceklestirilecek-tasinmazlara-uygulanmasi-gereken-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/donem-sonlarinda-kur-farki-degerlemelerine-fatura-duzenlenip-duzenlenmeyecegi-ve-kdv-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/diib-sahibi-mukellefin-ihrac-kaydiyla-yaptigi-teslime-iliskin-iade-edilecek-kdv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/membranin-kdv-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/devir-sozlesmelerinde-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisi-lisans-diplomasina-sahip-personelin-elde-ettigi-ucret-gelirinde-ar-ge-istisnasi-yBr62J</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mezarlikta-kabir-temizligi-ciceklerin-sulanmasi-ve-duzenlenmesi-faaliyetinin-basit-usulde-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sofben-ve-petek-ilavesi-harcamalarinin-gider-yazilip-yazilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ar-ge-harcamalarinda-istisna-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediye-ve-mucavir-alan-disindaki-koylerde-bulunan-tasinmalara-iliskin-zamaninda-emlak-vergisi-bildirimi-verilmemesi-halinde-ceza-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isletmede-kayitli-tasinmazin-finansal-kiralama-sirketine-sat-kirala-geri-al-yontemiyle-satisinda-kurumlar-vergisi-istisnasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sodyum-bikarbonatin-tesliminde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/diyaliz-arac-kiralama-isinde-katma-deger-vergisi-tevkifati</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/lasiotrap-adli-urunun-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmaz-satisinda-kdv-orani-zqzBnI</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-ici-ve-yurt-disinda-yolcu-ve-yuk-tasimaciligi-yapmakta-olan-ve-vergi-resim-ve-harc-istisna-belgesi-sahibi-olan-ortakligin-doviz-kazandirici-faaliyet-kapsaminda-yapilan-uluslar</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/finansal-kiralamaya-konu-mala-iliskin-tahsil-edilemeyen-kira-bedellerinin-giderlestirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-yapi-kooperatifinin-faaliyetinde-kullandigi-araci-satmasi-halinde-muafiyet-sartlarini-ihlal-edip-etmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uluslararasi-tasimacilik-faaliyetinden-elde-edilen-kazanclarin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/4b-ve-4c-statusundeki-emekli-olacak-personele-odenecek-is-sonu-tazminatina-tevkifat-uygulanip-uygulanmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kitap-yazarinin-yazdigi-kitabini-dagitici-firmalara-vererek-satisinin-onlar-tarafindan-yapilmasi-durumunda-elde-ettigi-kazancin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turkiyede-yurutulen-proje-nedeniyle-yurtdisindan-elde-edilen-ucret</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ivazsiz-olarak-iktisap-edilen-yurt-disinda-bir-asye-ait-hisse-senetlerinin-elden-cikarilmasindan-dogan-kazancin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tuccar-sinifinin-belirlenmesinde-yillik-alis-tutarina-satilan-mallarin-tedariki-veya-uretilebilmesi-icin-kullanilmasi-veya-tuketilmesi-zorunlu-olan-ilk-madde-malzeme-ve-yardimci-ma</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gezici-aracla-yapilan-cam-balkon-kapama-sistemleri-isinde-belge-duzeni-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hindistanda-mukim-firmaya-verilen-ham-petrol-depolama-tanklarinin-muhendislik-parametre-dizayni-ve-tasarimi-icin-sondaj-calismalari-nedeniyle-yapilan-odemelerden-tevkifat-yapilip-y</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sterilizasyon-hizmetinde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/201251-seri-nolu-balikci-gemisini-avciliktan-cikaranlara-yapilacak-destekleme-tebliginin-7-nci-maddesinin-ucuncu-fikrasi-uyarinca-balikci-gemisinin-liseye-devri-islemlerinde-damga-</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tubitak-tarafindan-desteklenen-projenin-bitis-tarihinden-sonra-5746-s-kanunla-saglanan-indirim-istisna-destek-ve-tesvik-unsurlarindan-yararlanip-yararlanilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/akilli-bilet-kent-kart-dolum-bedellerinin-belgelendirilmesi-ile-binis-hasilatinin-ilgili-sirket-hesabina-aktarilmasinda-damga-vergisi-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/guvenlik-kamara-siskurulumu-isi-icin-okc-kullanilmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emniyet-genel-mudrulugune-kanunun-13f-maddesi-kapsaminda-yapilacak-deniz-botu-teslimleri-ile-ilgili-sozlesmenin-feshi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emniyet-genel-mudrulugune-kanunun-13f-maddesi-kapsaminda-yapilacak-deniz-botu-teslimleri-ile-ilgili-sozlesmenin-feshi-X13vZh</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dekstroz-adli-urunun-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/salvia-hispanica-chia-kiya-ithalinde-uygulanmasi-gereken-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dil-temizleyici-satisinda-uygulanmasi-gereken-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/390810000019-gtip-numarali-esyanin-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/biyosidal-urun-olarak-ruhsatlandirilmis-antibakteriyel-vucut-temizleme-havlusunun-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519822-e-20264547-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515610-e-20264534-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515243-e-20264532-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519492-e-20264538-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515146-e-20264529-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514818-e-20264523-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519802-e-20264544-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511725-e-20264549-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511733-e-20264551-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511738-e-20264553-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/9-hukuk-dairesi-201532584-e-20195024-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20114430-e-20121368-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20164684-e-20177098-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-201615470-e-20178982-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-20223564-e-202211501-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20218512-e-20214841-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-20101760-e-20102474-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-202110246-e-20221969-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-200710800-e-20084782-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-2011418-e-201210669-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-2018941-e-20182078-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-2016198-e-20171878-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-201211039-e-201214348-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20181382-e-202110375-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20197348-e-202110377-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/hukuk-genel-kurulu-2021431-e-20221614-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202318-e-2024929-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202316-e-2024926-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231636-e-2024988-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-201312059-e-201414105-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023104-e-2024973-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231650-e-2024987-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024197-e-2024944-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231665-e-2024989-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024527-e-2024979-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245062-e-20252260-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242830-e-20252279-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241824-e-20252257-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241823-e-20252258-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239201-e-20252255-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239208-e-20252254-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239203-e-20252253-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311061-e-20252273-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20236106-e-20252274-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20251158-e-20252265-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252662-e-20253378-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252663-e-20253379-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252665-e-20253383-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252668-e-20253385-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252673-e-20253386-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252675-e-20253387-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20241419-e-20253389-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20241620-e-20253390-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251431-e-20253391-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024227-e-2025878-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232131-e-2025872-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232134-e-2025874-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023988-e-2025887-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243256-e-2025895-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243293-e-2025896-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224580-e-2025886-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024216-e-2025877-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231567-e-2025876-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231703-e-2025862-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025638-e-20252263-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025324-e-20252288-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025323-e-20252290-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025182-e-20252270-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20241468-e-20252318-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025700-e-20252319-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20244078-e-20252249-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247135-e-20252256-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246971-e-20252139-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-2025542-e-2025756-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-43-hukuk-dairesi-20201021-e-2023824-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-bolge-adliye-mahkemesi-5-hukuk-dairesi-20191910-e-2022543-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-40-hukuk-dairesi-20192973-e-20211891-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-12-hukuk-dairesi-2025877-e-20251019-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-31-hukuk-dairesi-202366-e-2024475-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-2024926-e-20242555-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-20222489-e-20231175-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-20-hukuk-dairesi-20251426-e-20251496-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-45-hukuk-dairesi-2020180-e-2021335-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-9-asliye-ticaret-mahkemesi-2017214-e-201887-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-9-asliye-ticaret-mahkemesi-2017148-e-201835-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-10-asliye-ticaret-mahkemesi-202071-e-2021393-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-14-asliye-ticaret-mahkemesi-20181040-e-2020610-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-1-asliye-ticaret-mahkemesi-2020468-e-2022201-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-1-asliye-ticaret-mahkemesi-2020742-e-2022199-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-31-hukuk-dairesi-2022390-e-2024205-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-201832-e-2023461-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-9-asliye-ticaret-mahkemesi-2016476-e-2022567-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201322</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/siber-olaylara-mudahale-ekiplerinin-kurulus-gorev-ve-calismalarina-dair-usul-ve-esaslar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-ik3QF6</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kuvvetli-asit-veya-baz-iceren-temizlik-urunlerinin-uretimi-ithalati-piyasa-gozetimi-ve-denetimi-ile-bildirim-esaslarina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emzik-biberon-biberon-basligi-alistirma-bardagi-alistirma-bardagi-kapagi-ve-benzeri-urunlerin-uretimi-ithalati-piyasa-gozetimi-ve-denetimi-ile-bildirim-esaslarina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elastomer-ve-kaucuktan-yapilmis-olan-biberon-basligi-ve-emziklerde-n-nitrosamin-ve-n-nitrosamine-donusebilen-maddelerin-miktari-ve-bu-maddelerin-belirlenmesi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/deterjanlar-ve-deterjanlarda-kullanilan-yuzey-aktif-maddeler-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/agiz-temizliginde-elle-kullanilan-dis-fircalari-elektriklepille-calisan-dis-fircalarinin-firca-basliklari-ve-arayuz-fircalarinin-uretimi-ithalati-piyasa-gozetimi-ve-denetimi-ile-bi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yabanci-sermaye-piyasasi-araclari-ve-depo-sertifikalari-ile-yabanci-yatirim-fonu-paylari-tebligi-vii-1284</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20138</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no429</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/girisim-sermayesi-yatirim-ortakliklarina-iliskin-esaslar-tebligi-iii-483</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gonullu-karbon-piyasasi-proje-kayit-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2014-2016-donemi-butce-cagrisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tarim-ve-orman-bakanligi-kontrolune-tabi-belirli-urunlerin-girisine-yetkili-gumruk-idareleri-ile-resmi-kontrollerini-yapmaya-yetkili-il-tarim-ve-orman-mudurluklerinin-belirlenmesin</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201319</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-HXDoIU</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-8Kyu56</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/seker-ihracati-ve-on-izin-belgesi-duzenlenmesine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201320</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201318</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201321</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-tarim-havzalari-uretim-ve-destekleme-modeline-gore-2013-yili-urunu-yagli-tohumlu-bitkiler-hububat-ve-baklagil-fark-odemesi-destegine-iliskin-bakanlar-kurulu-karari-uygulama</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201317</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/milli-emlak-genel-tebligi-sira-no-358</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-lokum-tebligi-teblig-no-201355</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/varantlar-ve-yatirim-kurulusu-sertifikalari-tebligi-vii-1283</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2013-2014-egitim-ve-ogretim-yilinda-organize-sanayi-bolgelerindeki-ozel-mesleki-ve-teknik-egitim-okullarinda-ogrenim-goren-ogrenciler-icin-egitim-ve-ogretim-destegi-verilmesine-ili</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ambalajlarin-isaretlenmesi-ve-etiketlenmesi-ile-ilgili-teblig-teblig-no-msg-ms-201322</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/is-sagligi-ve-guvenligi-ile-ilgili-calisan-temsilcisinin-nitelikleri-ve-secilme-usul-ve-esaslarina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20137</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20136</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bireysel-katilim-yatirimcisi-indirimi-hakkinda-teblig-seri-no-1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/internet-alan-adlari-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/internet-alan-adlari-uyusmazlik-cozum-mekanizmasi-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-gida-maddelerinin-ve-gida-bilesenlerinin-uretiminde-kullanilan-ekstraksiyon-cozuculeri-tebligi-teblig-no-201345</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-62</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bazi-alacaklarin-yeniden-yapilandirilmasi-hakkinda-6111-sayili-kanun-genel-tebligi-seri-no-5</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-tuz-tebligi-teblig-no-201348</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-takviye-edici-gidalar-tebligi-teblig-no-201349</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kisisel-koruyucu-donanimlar-teknik-komitesinin-olusumu-ve-gorevlerine-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-201312</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/alkollu-icki-ambalajlari-uzerine-konulacak-uyari-mesajlariyla-ilgili-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gecici-ve-yabanci-plakali-tasitlardan-alinacak-gecis-ucretlerine-iliskin-teblig-teblig-no-68</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/657-sayili-kanunun-gecici-41-inci-maddesinin-uygulanmasina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/aktif-madde-icermeyen-biyosidal-urunler-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/genel-aydinlatma-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bir-seker-turunden-baska-bir-seker-turunun-uretilmesi-ve-sekerlerin-ambalajlanmasi-ile-pazarlanmasina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-uRU3vS</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201316</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/392190600011-ve-392190600012-gtip-numarali-urunlere-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tibbi-ampul-ve-siselere-fason-ilac-ve-saf-su-dolumu-hizmetine-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/392190600019-gtip-numarasinda-kayitli-termo-bombe-isimli-urunun-ithalinde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vakif-adina-kayitli-gayrimenkul-ile-kayyim-atanan-gayrimenkulun-sirkete-satilmasi-isleminin-harctan-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ticari-promosyon-olarak-verilen-aracin-viv-karsisindaki-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-mukim-bir-sigorta-firmasina-bazi-ticari-alacaklarinin-sigorta-ettirilmesi-sigorta-primine-karsilik-duzenlenecek-faturanin-gider-olarak-dikkate-alinip-alinamayacagi-ve-</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/5-6-ay-acik-kalan-yas-cay-alimyerlerinden-cevre-temizlik-vergisinin-alinip-alinmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/norvec-ve-turkiye-mukimi-kisinin-turkiyede-elde-ettigi-kira-gelirinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tahta-paletlerin-amortismana-tabi-iktisadi-kiymet-olarak-degerlendirilip-degerlendirilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/urun-tanitimi-ve-reklam-kampanyalarinin-yurutulmesi-amaciyla-marka-ve-urunlere-ait-ambalaj-ve-diger-gorsellere-iliskin-tasarim-hizmetlerinin-dogrudan-gider-yazilip-yazilamayacagi-h</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tugsa-kayitli-romorkor-hizmetine-iliskin-mahkeme-kararina-istinaden-odenen-tazminat-ve-temerrut-faiz-gelirlerinden-elde-edilen-kazancin-kurumlar-vergisinden-istisna-olup-olmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tek-hizmet-isletmesinin-kismi-bolunmeye-konu-edilip-edilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/pet-bardak-icerisine-tutturulmus-cayda-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/8703-gtip-numarada-yer-alan-hem-yuk-hem-yolcu-tasimaya-mahsus-cok-amacli-araclarin-otv-oranlari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmazlarin-2-yil-tam-sure-ile-sirket-aktifinde-bulundurulmasi-ile-ilgili-surenin-tespiti</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vekil-sifatiyla-yabanci-sirketlerin-katma-deger-vergisi-islemlerine-aracilik-hizmetinde-kdv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/8703-gtip-numarada-yer-alan-hem-yuk-hem-yolcu-tasimaya-mahsus-cok-amacli-araclarin-otv-oranlari-tZP3NB</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sac-ekmegiyufka-imalati-ve-ticaretiyle-ilgili-faaliyeti-nedeniyle-basit-usulde-vergilendirilip-vergilendirilmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disi-insaat-organizasyon-isinin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-tevkifatiyla-ilgili-islem-yapilmadigi-aylarda-2-nolu-kdv-beyannamesinin-bos-olarak-verilip-verilmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kamulastirma-bedelinin-odenmesine-iliskin-duzenlenen-kagitlarin-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/karayollari-trafik-kanununun-33-uncu-maddesi-geregince-alinan-ozel-yuk-tasima-izin-belgesinden-idarenin-5302-sayili-kanuna-gore-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/saglik-kurulu-raporu-bulunan-engelli-icin-mtv-muafiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/binaya-asansor-eklenmesi-durumunda-yapi-kullanma-izni-harci-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/aktifinde-kayitli-tasinmazlarin-finansal-kiralama-sirketine-satisikiralanmasi-ve-geri-alinmasinda-kurumlar-vergisi-kdv-ve-harc-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-yapilacak-cami-insaatina-ait-harcamalarin-indirim-konusu-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dernek-adina-ust-hakki-kurulmus-olan-maliye-hazinesine-ait-tasinmaz-uzerinde-dernek-tarafindan-yapilacak-ogrenci-yurdu-insaatinin-bina-insaat-harcina-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatife-ait-arsanin-icra-yoluyla-satilmasi-durumunda-vergilendirmenin-nasil-yapilacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kecibank-faaliyeti-cercevesinde-yurutulen-zirai-faaliyetin-vergilendirilmesi-ve-belge-duzeni-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatifin-kurumlar-vergisi-muafiyeti-ve-internet-uzerinden-beyanname-verme-ve-form-ba-bs-bildiriminde-bulunup-bulunmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bedelsiz-olarak-kayinvalide-ve-kayinpederin-ikametlerine-birakilan-gayrimenkul-icin-emsal-kira-bedeli-uygulanacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-icinde-ve-yurt-disinda-yerlesik-musterilere-emlak-araciligi-faaliyetinin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vakiflar-genel-mudurlugune-ait-arsa-ile-dernege-ait-arsanin-yenileme-projesi-kapsaminda-trampasinin-kdv-kanunu-karsisindaki-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emekli-gumruk-muhafaza-memurunun-silah-ruhsat-harcindan-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gecmis-doneme-iliskin-hesaplanan-faizin-gider-olarak-yazilip-yazilmayacagi-ve-donemsellik-ilkesi-geregince-hangi-donemde-beyan-edilecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-sirket-tarafindan-ihale-edilen-ve-birden-fazla-takvim-yilina-sirayet-eden-insaat-ve-onarim-islerinde-gecici-kabul-tutanagi-onaylandiktan-sonra-duzenlenen-fatura-uzerinden-verg</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/almanya-mukimi-sirketten-gecici-kabul-rejimiyle-asfaltlama-makinesi-temini-ile-bu-makinelerde-yabanci-sirket-personelinin-calistirilmasi-karsiliginda-yapilan-odemelerden-tevkifat-y</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ortulu-sermaye-uzerinden-odenen-faiz-tutarlarinin-zarar-elde-edilmesi-halinde-kar-payi-kapsaminda-degerlendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nama-yazili-pay-senedinin-ciro-edilmesi-halinde-damga-vergisi-muafiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-erbabinin-satin-aldigi-tabancaya-silah-ait-giderlerin-indirim-konusu-olamayacagi-ayrica-amostisman-ayrilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turist-kafilesine-eslik-eden-yabanci-uyruklu-kisiye-dogrudan-odenen-bedellerin-ve-elde-edilen-kazancin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emanet-hesapta-tutulmak-uzere-alinan-suriye-kalkinma-fonu-paralarinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mevduat-kabul-etme-yetkisi-bulunmayan-banka-tarafindan-kredi-musterilerine-yapilan-faiz-odemeleri-uzerinden-tevkifat-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-ve-isyeri-tesliminde-kdv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yonetmenlik-faaliyetinden-elde-edilen-kazanc-dolayisiyla-gelir-vergisi-kanununun-18inci-maddesinde-yer-alan-istisna-hukmunden-gecmise-donuk-olarak-yararlanilip-yararlanilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-kazancinda-aralik-ayina-ait-faturalarin-ertesi-yilin-ocak-ayinda-odenmesi-halinde-indirim-konusu-yapilacagi-donem-ile-is-yerine-iliskin-odenen-sigorta-bedellerinin-g</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ar-ge-personelinin-telafi-calismalari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/satilan-mallara-iliskin-nakliye-giderinin-maliyet-bedeli-veya-genel-gider-olarak-kurum-kazancindan-indirimi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirketin-ozkaynaklari-kullanilarak-yapilacak-bedelsiz-sermaye-artiriminda-imtiyaz-sahibi-ortaklara-verilecek-bedelsiz-hisse-senetlerinden-vergi-kesintisi-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kurumlar-vergisi-kanununun-191-maddesi-kapsaminda-yapilan-birlesmelerde-sermaye-artiriminda-denklestirme-hesabi-kullanilmasi-ve-azinlik-pay-sahipleri-icin-ayrilma-akcesi-odenmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511842-e-20264556-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511727-e-20264550-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511735-e-20264552-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202511746-e-20264555-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514377-e-20264520-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514978-e-20264525-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20263369-e-20264383-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519799-e-20264419-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202516706-e-20264395-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519801-e-20264420-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-201112171-e-20124335-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-201710697-e-20218692-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/20-hukuk-dairesi-20071237-e-20073274-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20133845-e-20138831-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-201013245-e-20126225-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20066712-e-20077015-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-202423-e-202411929-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-201416682-e-20153650-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-2017648-e-20185952-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20219853-e-20216099-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-2023978-e-20232604-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20233773-e-2025929-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-200912085-e-200920586-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20242384-e-20251715-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20224216-e-20233332-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20242763-e-20254054-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20192915-e-20201822-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023289-e-2024978-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024559-e-2024974-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231180-e-2024936-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231181-e-2024937-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231182-e-2024938-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231043-e-2024945-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202317-e-2024927-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024352-e-2024968-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202362-e-2024877-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023210-e-2024895-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239312-e-20252277-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241673-e-20252262-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231190-e-20252239-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242109-e-20252213-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237390-e-20252215-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238324-e-20252219-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239435-e-20252218-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245745-e-20252208-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238337-e-20252207-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20233209-e-20252227-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252679-e-20253388-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252539-e-20253352-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252575-e-20253375-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252530-e-20253373-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312031-e-20253371-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311801-e-20253380-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252500-e-20253376-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252621-e-20253374-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252545-e-20253255-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232133-e-2025865-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241582-e-2025864-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224723-e-2025860-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20221485-e-2025857-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20223715-e-2025859-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224736-e-2025861-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243299-e-2025897-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022732-e-2025855-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233114-e-2025889-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20221484-e-2025856-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20243444-e-20252154-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025145-e-20252141-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251636-e-20252140-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20243442-e-20252158-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252328-e-20252192-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20242670-e-20252187-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251026-e-20252190-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237935-e-20252175-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024437-e-20252206-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-2019792-e-2021609-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-2022280-e-20222460-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-20212062-e-20221066-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-2023561-e-20232942-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-20241261-e-20243162-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/diyarbakir-bolge-adliye-mahkemesi-2-hukuk-dairesi-20231133-e-20231105-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-20241541-e-2025292-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-4-asliye-ticaret-mahkemesi-2020503-e-2022994-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-6-asliye-ticaret-mahkemesi-2020676-e-2022676-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-1-asliye-ticaret-mahkemesi-2018179-e-2020549-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-6-asliye-ticaret-mahkemesi-2020244-e-2022699-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-1-asliye-ticaret-mahkemesi-2024917-e-2026118-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-2023764-e-2025313-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-2024567-e-2025590-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-16-hukuk-dairesi-2021711-e-20211677-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-bolge-adliye-mahkemesi-7-hukuk-dairesi-2020521-e-202292-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-12-hukuk-dairesi-2022557-e-2025580-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201314</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201312</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201315</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20132</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/klimalar-ve-vantilatorler-ile-ilgili-cevreye-duyarli-tasarim-gereklerine-dair-teblig-sgm-201213</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201313</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/iflas-idaresi-ucreti-yazi-ve-teblig-masrafi-tarifesi-hakkinda-teblig-UjZKo1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yatirim-hizmetleri-ve-faaliyetleri-ile-yan-hizmetlere-iliskin-esaslar-hakkinda-teblig-iii-371</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yatirim-fonlarina-iliskin-esaslar-tebligi-iii-521</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-428</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gayrimenkul-sertifikalari-tebligi-vii-1282</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/portfoy-saklama-hizmetine-ve-bu-hizmette-bulunacak-kuruluslara-iliskin-esaslar-tebligi-iii-561</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/portfoy-yonetim-sirketleri-ve-bu-sirketlerin-faaliyetlerine-iliskin-esaslar-tebligi-iii-551</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20135</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20134</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/anonim-ve-limited-sirketlerin-sozlesmelerinin-turk-ticaret-kanununa-uyumlu-hale-getirilme-suresinin-uzatilmasina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201311</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-biLGtl</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/asbest-sokumu-ile-ilgili-egitim-programlarina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sermaye-piyasasi-araclarinin-satisi-tebligi-ii-52</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/pay-tebligi-vii-1281</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/izahname-ve-ihrac-belgesi-tebligi-ii-51</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-urunlerinin-ihracatinin-arttirilmasina-yonelik-teknik-mevzuati-hazirlayacak-kurumlarin-belirlenmesine-iliskin-kararin-ekinde-yapilan-duzenlemenin-duyurulmasi-hakkinda-teblig-u-EiUvGR</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlari-tiyQIf</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-426</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bagimsiz-denetime-tabi-olacak-tarim-satis-kooperatif-birliklerinin-belirlenmesine-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tarife-siniflandirma-kararlari-seri-no-15</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sermaye-piyasasinda-finansal-raporlamaya-iliskin-esaslar-tebligi-ii-141</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disindaki-bazi-varliklarin-ekonomiye-kazandirilmasi-hakkinda-genel-teblig-seri-no-1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-limanlari-ve-iskeleleri-arasinda-deniz-tasitlariyla-yapilan-tasima-ile-yukleme-ve-bosaltmalarda-gumruk-gozetim-ve-kontrolu-usul-ve-esaslarina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/borclanma-araclari-tebligi-vii-1288</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kira-sertifikalari-tebligi-iii-611</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/milli-emlak-genel-tebligi-sira-no-355</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-gQC8XJ</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gayrimenkul-yatirim-ortakliklarina-iliskin-esaslar-tebligi-iii-481</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mesleki-sorumluluk-sigortasi-genel-sartlari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-personeli-genel-tebligi-seri-no-4</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201310</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20139</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20133</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-beyannamelerinin-serbest-muhasebeci-ve-serbest-muhasebeci-mali-musavirlerce-imzalanmasi-hakkinda-genel-teblig-sira-no-6</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-iktisadi-tesebbusleri-ve-bagli-ortakliklarinin-kadro-ve-pozisyon-iptal-ve-ihdas-islemlerine-iliskin-teblig-20133</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2013-yili-arabuluculuk-asgari-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20138</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20137</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20136</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-iktisadi-tesebbusleri-turkiye-kalkinma-bankasi-anonim-sirketi-ve-iller-bankasi-anonim-sirketinde-2011-2012-ve-2013-yillarinda-uygulanacak-ucretlerin-tespitine-iliskin-teblig-t</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/akaryakit-haricinde-kalan-petrol-urunlerinin-yurt-ici-ve-yurt-disi-kaynaklardan-teminine-iliskin-usul-ve-esaslar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20137</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/madeni-para-ile-calisan-otomotik-makine-ile-yiyecek-icecek-satisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/inanc-sozlesmesine-dayali-tapu-iptali-ve-tesciline-iliskin-mahkeme-kararina-istinaden-tapuda-eski-sahibi-adina-tescil-isleminden-harc-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tapuda-yapilan-ifraz-islemi-nedeniyle-olusan-yeni-parseller-uzerindeki-intifa-hakkinin-terkininden-ne-sekilde-tapu-harci-aranilacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sermaye-sirketinin-sahis-isletmesine-donusmesi-durumunda-noterde-ve-tapuda-yapilacak-islemlerin-harc-ve-damga-vergisinden-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vakfa-yapilan-bagis-ile-vakfin-yaptigi-yardimlarin-viv-den-istisna-tutulmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-mukim-kisilerin-turkiye-de-tedavi-ve-ameliyatlarinin-yapilabilmesi-icin-verilen-hizmetler-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-mukim-lisans-sahibi-firma-adina-fatura-edilen-ar-ge-projeleri-ile-ilgili-harcamalarin-kdvye-tabi-olup-olmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/jandarma-hizmet-binasi-insaati-icin-ruhsat-harci-ve-cins-degisikligi-harci-alinip-alinmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turkiyede-faaliyet-gosterilen-subede-istihdam-edilen-personele-gelir-getirici-faaliyete-baslamadan-odenen-ucretlerin-gvknin-23-uncu-maddesine-gore-degerlendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/duvar-resmi-ozgun-baski-resim-desen-ve-resim-calismalari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kemik-susleme-calismalarinin-gelir-vergisi-kanununun-18inci-maddesi-kapsaminda-degerlendirilip-degerlendirilmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/iliskili-kisi-taniminda-yer-alan-kurum-tabirinin-kapsami-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/rodovans-sozlesmesinin-hangi-oran-uzerinden-damga-vergisine-tabi-tutulacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/imar-uygulamasi-neticesinde-arsaya-donusenancak-tasinmaz-sahibinin-parselasyon-yapmadigi-tasinmazin-arsa-mi-yoksa-arazi-olarak-mi-vergilendirilecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bilirkisi-ucretine-engellilik-indirimi-uygulanip-uygulanmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/icra-kanali-ile-avukatlik-ucreti-ve-is-sozlesmesine-istinaden-verilen-temlik-bedelinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emlak-vergisinin-gayrimenkul-sermaye-iradindan-indirimi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yabanci-firma-ile-duzenlenen-senedin-noterde-tercume-tasdiki-isleminin-damga-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/grafik-tasarim-cizimleri-ekslibris-ve-kinetik-resim-calismalarindan-elde-edilen-kazancin-gvknin-18inci-maddesi-kapsaminda-istisna-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-defter-tutma-ve-elektronik-fatura-duzenleme-zonunlulugu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-fatura-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-mukellefiyeti-olmayan-dernegin-kktc-mukimi-firmadan-aldigi-web-tasarimi-vb-hizmet-aliminda-kdv-tevkifati-yapip-yapmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bandrol-bedelleri</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/muteahhit-tarafindan-edinilen-tasima-ruhsatli-silahin-indirim-konusu-yapilip-yapilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kultur-bakanligi-tarafindan-koruma-kapsamina-alinan-evlerde-rolove-ve-restorasyon-islemleri</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/amator-spor-kuluplerinin-isim-hakkindan-dolayi-elde-edilen-gelirleri-icin-kdv-tevkifati-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/motorsuz-treyler-transmikser-harc-karistiricinin-otvye-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-afet-riski-altindaki-alanlarin-donusturulmesi-hakkinda-kanun-kapsaminda-kullanilan-kredilerde-kkdf-uygulmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektrikli-araclarin-mtv-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ilkogretim-okuluna-ait-pansiyon-yapiminda-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/iflas-ertelemede-karsilik-ayrilacak-donem-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/e-arsiv-uygulamasina-gecis-sureci-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tibbi-cihaz-teslimlerinde-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kentsel-donusum-yasasi-kapsaminda-ozel-bina-insaati</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hazineye-ait-gayrimenkul-kiralanmasinda-kdv-ve-tevkifat</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dogalgaz-kombisine-ait-yuklenilen-kdv-nin-iadesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/koylere-hizmet-goturme-birliklerine-ait-konut-ve-is-yerleri-binalarinin-emlak-vergisinden-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mahkeme-karari-geregince-avukatlara-odenen-vekalet-ucretlerinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiralamak-uzere-is-merkezi-insa-etme-faaliyetinde-gelir-vergisi-mukellefiyetinin-insaatin-bitimiyle-birlikte-sona-erip-ermeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/faturanin-iade-edilmesi-durumunda-veya-herhangi-bir-mal-teslimi-veya-hizmet-ifasi-olmadan-yeni-bir-fatura-duzenlenmesinin-mumkun-bulunmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/satis-aninda-yapilan-iskontolarin-kayitlara-ne-sekilde-intikal-ettirilecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/e-fatura-uygulamasina-dahil-sirketin-sisteme-uye-diger-sirketlerden-olan-alimlarinin-belgelendirilmesinde-okc-fisi-kullanimi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turkiyeden-yurtdisi-mukimi-firmalara-verilen-hizmetler-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ayakkabi-kilifi-teslimlerinde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ayakkabi-imalinde-kullanilacak-malzemelerin-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turizm-isletmesi-belgesinde-ozel-tesis-isyeri-acma-ve-calisma-ruhsatinda-ise-3-sinif-lokanta-olarak-siniflandirilan-lokantalarda-verilen-yemek-hizmetlerinde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/esya-tasimaya-mahsus-hibrid-aracin-ilk-iktisabinda-uygulanacak-otv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-yapi-kooperatifi-tarafindan-acilan-tapu-iptali-ve-tescil-davasi-sonucunda-mahkemece-verilen-karara-istinaden-tapuda-davaci-kooperatif-adina-yapilacak-tescil-islemlerinden-han</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-riskli-yapi-serhi-bulunan-gayrimenkul-yikildiktan-sonra-yerine-yapilan-yeni-binadaki-2-adet-konutun-kardesler-arasinda-ser-oraninda-hisseli-olarak-tapu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519803-e-20264421-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ev-kadinlarinin-kendi-urettikleri-el-orgusu-urunlerinin-belediyece-alinmasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519838-e-20264428-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519837-e-20264427-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517780-e-20264400-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515793-e-20264402-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519790-e-20264407-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202516714-e-20264401-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520166-e-20264436-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515246-e-20264404-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518574-e-20264354-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20178472-e-20185845-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20077085-e-20104707-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-201210200-e-201211315-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-20113466-e-20118564-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-20202558-e-20212028-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-20081083-e-2008756-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-20063951-e-20064730-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20257393-e-202514404-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-200714454-e-200714736-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/7-hukuk-dairesi-201619696-e-201617455-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20116434-e-20126405-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-20234222-e-20252549-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-2024531-e-20251376-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20243167-e-20251332-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202313482-e-2024477-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-2023724-e-20232609-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-20149038-e-20149078-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023936-e-2024905-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231736-e-2024840-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023801-e-2024896-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023746-e-2024876-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231273-e-2024824-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202473-e-2024822-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023440-e-2024827-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231706-e-2024825-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023623-e-2024829-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023682-e-2024830-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2023361-e-20252216-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243986-e-20252238-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237310-e-20252217-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2023177-e-20252236-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232277-e-20252234-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237126-e-20252226-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024602-e-20252212-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244399-e-20252209-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024568-e-20252211-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251647-e-20253244-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025537-e-20253256-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025394-e-20253234-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025395-e-20253233-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251781-e-20253230-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251190-e-20253227-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251170-e-20253228-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251987-e-20253232-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252155-e-20253225-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025397-e-20253231-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232128-e-2025869-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224259-e-2025884-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224299-e-2025885-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241816-e-2025890-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242012-e-2025888-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242078-e-2025879-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243190-e-2025893-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243189-e-2025892-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022541-e-2025858-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247036-e-20252179-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252413-e-20252203-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251329-e-20252194-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251563-e-20252197-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20232311-e-20252185-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236488-e-20252176-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20245984-e-20252212-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024148-e-20252211-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20232262-e-20252186-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-20233237-e-20241190-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-4-asliye-ticaret-mahkemesi-2024330-e-2025640-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-12-hukuk-dairesi-20192099-e-20191458-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-20242752-e-20251609-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-bolge-adliye-mahkemesi-5-hukuk-dairesi-20212625-e-20221946-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-202566-e-20251956-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-20252773-e-20261195-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/samsun-bolge-adliye-mahkemesi-3-hukuk-dairesi-20241175-e-20241356-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-53-hukuk-dairesi-20251079-e-2025848-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-37-hukuk-dairesi-20241398-e-20243357-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-bolge-adliye-mahkemesi-14-hukuk-dairesi-20222711-e-20241711-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-9-asliye-ticaret-mahkemesi-2018656-e-2020594-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-4-asliye-ticaret-mahkemesi-2022181-e-2023602-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-3-asliye-ticaret-mahkemesi-2021904-e-20211176-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-2-asliye-ticaret-mahkemesi-2022603-e-2023760-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-7-asliye-ticaret-mahkemesi-2025257-e-2025923-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-11-asliye-ticaret-mahkemesi-2020927-e-2022836-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-15-asliye-ticaret-mahkemesi-20151211-e-2021111-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-2-asliye-ticaret-mahkemesi-2022376-e-2023184-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-1-asliye-ticaret-mahkemesi-20236-e-2024480-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-20175073-e-20184176-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231245-e-202565-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023376-e-20251235-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241897-e-20251232-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251919-e-20252616-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/20-hukuk-dairesi-20093444-e-20094302-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-ic-denetim-genel-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozellestirme-yoluyla-devralmalarin-hukuki-gecerlilik-kazanabilmeleri-icin-rekabet-kurumuna-yapilacak-on-bildirimlerde-ve-izin-basvurularinda-takip-edilecek-usul-ve-esaslar-hakkinda</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20132</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20135</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/findik-lisansli-depo-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/hububat-baklagiller-ve-yagli-tohumlar-lisansli-depo-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kuru-kayisi-lisansli-depo-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/pamuk-lisansli-depo-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/zeytin-lisansli-depo-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/zeytinyagi-lisansli-depo-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disi-muteahhitlik-ve-teknik-musavirlik-hizmetleri-kapsaminda-yapilacak-ihracat-ve-ithalata-iliskin-teblig-serbest-bolgeler-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-bugday-unu-tebligi-teblig-no-20139</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sayaclar-komisyonunun-olusumu-ve-gorevlerine-dair-teblig-teblig-no-msg2013-5</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-islemlerinin-kolaylastirilmasina-iliskin-gumruk-genel-tebligi-sira-no-1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-425</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-fikri-ve-sinai-haklar-seri-no-1</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sosyal-guvenlik-kurumu-saglik-uygulama-tebligi-80TZjW</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-eurogap-belgelendirme-ve-ozel-egitim-hizmetleri-san-tic-ltd-stinin-uygunluk-degerlendirme-kurulusu-olarak-</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/flanslar-ve-baglantilari-ile-ilgili-teblig-ts-en-1092-1-teblig-no-msg-ms-20134</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/guneydogu-ve-dogu-anadolu-projesi-kapsamindaki-illerde-kurulacak-damizlik-sigir-isletmesi-yatirimlarinin-desteklenmesine-iliskin-uygulama-esaslari-tebligi-teblig-no-20137</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-tebligteblig-no-20135</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20134</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20133</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/benart-uluslararasi-teknik-kontrol-ve-belgelendirme-limited-sirketinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-sgm-20133</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tarimsal-faaliyette-bulunanlarin-prim-borclarinin-sattiklari-tarimsal-urun-bedellerinden-kesinti-yapilmak-suretiyle-tahsil-edilmesine-dair-teblig-ruAsH7</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-105</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-ZUgHKW</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kalitest-belgelendirme-ve-egitim-hizmetleri-limited-sirketinin-tibbi-cihaz-yonetmeligi-kapsaminda-onaylanmis-kurulus-statusunun-kaldirilmasina-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-akreditasyon-kurumunca-uygulanacak-akreditasyon-kullanim-ucretipayina-iliskin-teblig-turkak-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-424</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/seyyar-yangin-sonduruculer-bolum-8-ve-bolum-9-ile-ilgili-teblig-ts-en-3-8-ts-en-3-9ac-teblig-no-msg-ms-20132</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/nargilelik-tutun-mamulu-icilen-isyerine-ait-alanalanlara-sunum-uygunluk-belgesi-verilmesi-ile-bu-yerlerin-isletilmesinde-uyulmasi-gerekli-hususlar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-serbest-dolasima-giris-seri-no-13</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/karayolu-tasitlari-patinaj-zincirleri-ile-ilgili-teblig-ts-663-teblig-no-msg-ms-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2012-2013-egitim-ve-ogretim-yilinda-organize-sanayi-bolgelerindeki-ozel-mesleki-ve-teknik-egitim-okullarinda-ogrenim-goren-ogrencilere-destek-verilmesine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/findik-ureticilerine-alan-bazli-gelir-destegi-ve-alternatif-urune-gecen-ureticilere-telafi-edici-odeme-yapilmasina-dair-kararin-uygulanmasina-iliskin-teblig-teblig-no20134</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/safkan-damizlik-koyun-ve-keci-yetistiriciligi-hakkinda-teblig-teblig-no-20132</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5201-sayili-kanun-geregince-kontrole-tabi-tutulacak-harp-arac-ve-gerecleri-ile-silah-muhimmat-ve-bunlara-ait-yedek-parcalar-askeri-patlayici-maddeler-bunlara-ait-teknolojilere-ilis-J6dkzd</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2013-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-5</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/cay-tarim-alanlarinda-cay-tarimi-yapan-ureticilerin-ruhsatlarinin-yenilenmesi-ruhsatname-almadan-cay-bahcesi-kuranlara-ruhsatname-verilmesine-dair-teblig-teblig-no-20133</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20132</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sulak-alanlar-tebligi-teblig-no-6</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-ihale-tebligi-teblig-no-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-WpNtnH</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-EdKoEZ</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/karayoluyla-sehirlerarasi-yolcu-tasimaciligi-alaninda-uygulanacak-taban-ucret-tarifesi-hakkinda-teblig-teblig-no-67</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-104</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-103</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dis-giyim-harcamalarinin-gider-olarak-dikkate-alinip-alinmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-riskli-yapi-serhi-bulunan-sirket-tarafindan-yikilarak-yeniden-insa-edilen-binanin-ucuncu-kisilere-satilan-kismina-iliskin-cins-degisikliginden-ne-sekil</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-geregince-riskli-yapidir-serhi-bulunan-tasinmaz-maliki-ile-sirket-arasinda-yapilan-duzenleme-seklinde-satis-vaadi-ve-kat-karsiligi-insaat-sozlesmesine-gore-vermis</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isletme-bunyesinde-iki-ayri-damga-vergisi-defteri-tutulmasinin-mumkun-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/atik-imha-islemlerinde-analizin-uzun-surmesi-durumunda-fatura-duzenleme-tarihi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kismi-bolunme-IPVG1N</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-ortaginin-sahip-oldugu-paylarin-bir-kisminin-yurtdisinda-mukim-bir-sirkete-satilmasi-sonrasinda-da-gerceklestirilecek-hisse-senedi-ihraci-ile-sermaye-artiriminda-bulunulmasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/reasurans-sirketinin-verecegi-beyannamelerde-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vakif-universitesi-ve-vakif-universitesi-hastanesinin-elektrik-ve-havagazi-tuketim-vergisinden-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nihai-tuketicilerle-yuz-yuze-karsilasmadan-telefon-ve-internetle-yapilan-talepler-uzerine-hatta-internet-yukleme-isleminin-belgelendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/finansal-kiralamaya-konu-iktisadi-kiymetin-ve-buna-iliskin-faiz-giderlerinin-itfasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-edilen-treyler-araclarina-ait-gecici-trafik-belgeleri-icin-odenen-trafik-harcinin-dahilde-isleme-izin-belgesi-kapsaminda-harctan-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/canli-hayvan-alim-satimi-faaliyetinin-celeplik-basit-usule-tabi-olamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kamulastirma-islemlerinde-vergi-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/odemenin-farkli-kisiler-tarafindan-yapilmasi-durumunda-faturanin-kimin-adina-duzenlenecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emsallerine-nazaran-dusuk-karla-satisi-yapilan-emtiada-sadece-komisyon-veya-karin-defter-tutma-hadlerinde-dikkate-alinip-alinmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kazancini-isletme-hesabi-esasina-gore-tespit-eden-ferdi-isletmenin-limited-sirkete-donusmesi-durumunda-vergilendirme</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sahsi-kredi-karti-ile-yapilan-odemelerin-faturasinin-calisilan-firma-adina-duzenlenip-duzenlenemeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yoga-ve-pilates-egitim-faaliyetinin-vergilendirilmesi-ve-okc-kullanip-kullanmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dis-sefere-cikan-hava-tasitlarinda-bulunan-yolculara-kumanya-teslimi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bozulmus-urunlerin-imha-islemlerinin-takdir-komisyonu-kararina-baglanma-sarti-olup-olmadigi-ile-kdv-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektrik-teslimlerinde-vergiyi-doguran-olay-ve-fatura-duzenleme-tarihi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yatirim-tesvik-belgesi-kapsaminda-ithal-edilen-makine-ve-techizatin-vazgecilmesi-durumunda-kdv-yonunden-yapilmasi-gerekenler</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/icra-dairelerinin-sgk-adina-yaptigi-odemelerde-damga-vergisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-iade-talebi-mahsuben</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-iade-talebi-mahsuben-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ust-isverene-fatura-edilen-kidem-veveya-ihbar-tazminatina-kdv-uyguyanip-uygulanmayacagi-ve-tevkifata-tabi-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/menkul-kiymet-hisse-senedi-ediniminde-bulunulmaksizin-yurt-disi-mukimi-sirketin-sermayesine-istirak-edilmesi-nedeniyle-bagli-ortakliklar-hesabinda-takip-edilen-istirak-tutarinin-de</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disindaki-firmadan-uydu-yayini-icin-hizmet-aliminda-odenen-bedelin-vergisel-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/miras-kalan-ferdi-isletmenin-iade-alacaklarinin-mirascisi-tarafindan-mahsup-talep-edilip-edilemeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/taksitlendirme-sistemi-ile-takip-eden-aylik-hizmet-faturalari-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-tevkifatinin-beyani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kur-farkinda-kdv-uygulamasi-0ZTlF0</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/liman-insaati-icin-diger-firmalardan-alinan-proje-dizayni-ve-gozetim-denetim-hizmetlerinin-kdvknun-13e-maddesi-kapsaminda-istisna-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/onceki-faaliyete-iliskin-devreden-kdv-nin-yeni-faaliyete-iliskin-verilecek-beyannamede-devir-olarak-kullanilip-kullanilamayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgelerdeki-fason-isciliginde-ucret-ve-gelir-vergisi-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-faturada-red-suresi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/aktife-kayitli-isyerinin-kiraya-verilmesinde-kdv-tevkifatinin-yapilip-yapilmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sanayi-sicil-belgesine-sonradan-ekletilen-urunlerin-onceki-donemlerde-de-ihrac-kayitli-olarak-satisinin-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/platformlu-kayar-kasa-kamyon-kurtarici-cekici-sahibinin-bu-faaliyeti-dolayisiyla-basit-usulden-faydalanip-faydalanamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-kanunu-13-f-maddesi-istisna-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/petrol-arama-faaliyetlerini-yurutenlere-yapilan-teslim-ve-hizmetlerde-kdv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gelirin-toplanmasi-ve-beyani-mesken-isyeri-kira-geliri-ve-kar-payi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/saglik-kurulu-raporu-uyarinca-gayrimenkul-sermaye-iradi-muafiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isletmede-calisan-personelin-universiteden-aldigi-uzaktan-egitim-ve-sinav-hizmetleri-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gayrimenkul-satisinda-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-edilecek-mallarin-ambalajlanmasinda-kullanilacak-malzemelerin-ithal-edilmesinde-gumruk-idaresine-verilecek-beyannamelerin-damga-vergisine-tabi-olup-olmadigi-hk-UoTx7e</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/775-sayili-gecekondu-kanunu-uyarinca-gecekondu-onleme-bolgesi-olarak-ilan-edilen-tasinmazin-noter-ifraz-tevhit-ve-cins-tashihi-islemlerinin-harctan-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2972-sayili-kanun-hukumlerine-gore-secimle-belediye-baskani-gorevine-gelenlerin-6136-sayili-kanunun-7-nci-maddesi-uyarinca-silah-tasima-ruhsati-harcindan-muaf-olup-olmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/okul-tarafindan-proje-kapsaminda-kurs-egitmenine-odenecek-ucretin-arizi-serbest-meslek-kazanci-kapsaminda-olmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520179-e-20264440-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520396-e-20264442-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519356-e-20264416-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519276-e-20264415-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20265994-e-20264410-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518766-e-20264412-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519761-e-20264408-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517065-e-20264332-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202516401-e-20264398-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515699-e-20264403-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-201225516-e-20146820-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-ceza-dairesi-20151427-e-20153193-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-20152606-e-20164200-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-201514635-e-20166610-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-201410847-e-20157156-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-201421983-e-2017874-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20178425-e-20193853-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20194077-e-20195120-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20165195-e-20181275-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-201220244-e-20133409-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20161101-e-20166672-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-201614376-e-20179066-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/9-hukuk-dairesi-20121884-e-20146121-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-201516037-e-20174768-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20193305-e-20202537-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-202310550-e-202314166-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-2024874-e-20251335-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20216454-e-20225432-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-2025265-e-20252811-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202462-e-2024832-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231668-e-2024850-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023652-e-2024872-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023602-e-2024873-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231677-e-2024864-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023231-e-2024855-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231362-e-2024863-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024184-e-2024856-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024189-e-2024857-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023799-e-2024897-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242929-e-20252225-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241616-e-20252231-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024521-e-20252210-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310273-e-20252221-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025755-e-20252232-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310764-e-20252235-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311238-e-20252223-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310781-e-20252222-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310687-e-20252233-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239163-e-20252229-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252582-e-20253226-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252093-e-20253223-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025348-e-20253224-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252099-e-20253221-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251782-e-20253235-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251618-e-20253242-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251641-e-20253243-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202537-e-20253239-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233596-e-20252174-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238901-e-20252148-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20243443-e-20252157-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234149-e-20252137-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20242228-e-20252149-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023179-e-20252133-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20231841-e-20252135-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238350-e-20252204-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252453-e-20252202-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/adana-bolge-adliye-mahkemesi-14-hukuk-dairesi-20252190-e-20251340-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-1-asliye-ticaret-mahkemesi-2021526-e-2021772-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-2-asliye-ticaret-mahkemesi-2020679-e-2024138-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-2-asliye-ticaret-mahkemesi-2019542-e-2020355-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-2-asliye-ticaret-mahkemesi-2022497-e-2024170-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-2-asliye-ticaret-mahkemesi-20181415-e-2019828-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-5-asliye-ticaret-mahkemesi-2015766-e-2018188-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-15-asliye-ticaret-mahkemesi-2016227-e-201936-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-12-asliye-ticaret-mahkemesi-2022790-e-2023838-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-5-asliye-ticaret-mahkemesi-2019644-e-2020766-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-2022143-e-2023909-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-45-hukuk-dairesi-2020408-e-2021952-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-53-hukuk-dairesi-20221473-e-20251020-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/sakarya-bolge-adliye-mahkemesi-5-hukuk-dairesi-2026288-e-2026862-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-12-hukuk-dairesi-2026128-e-2026140-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bati-asliye-ticaret-mahkemesi-2018909-e-2020374-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-2-asliye-ticaret-mahkemesi-202062-e-2021557-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bati-asliye-ticaret-mahkemesi-2022574-e-2023186-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-3-asliye-ticaret-mahkemesi-2022310-e-202387-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-13-asliye-ticaret-mahkemesi-2023188-e-2023580-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025618-e-20253900-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237583-e-20252615-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-2013786-e-201418310-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-201519371-e-201521551-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310233-e-20252610-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233677-e-20251220-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20232468-e-20252602-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238605-e-20252614-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-201216662-e-20131350-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20119498-e-201119964-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20136230-e-20144635-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20101289-e-2011874-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-102</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-423</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bagimsiz-denetim-yetkilendirme-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bagimsiz-denetcilik-uygulamali-mesleki-egitim-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bagimsiz-denetcilik-sinav-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bagimsiz-denetim-resmi-sicil-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-sosyal-tesislerine-iliskin-teblig-sayi-2013-3</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-personeli-genel-tebligi-seri-no-3</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2872-sayili-cevre-kanununun-20-nci-maddesinin-k-bendi-uyarinca-verilecek-idari-para-cezalarina-iliskin-teblig-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2013-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-2</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/damga-vergisi-kanunu-genel-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-70</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-69</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-61</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/damga-vergisi-kanunu-genel-tebligi-seri-no-56</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-422</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-284</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no-44</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-42</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belediye-gelirleri-kanunu-genel-tebligi-seri-no-42</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-iletisim-vergisi-genel-tebligi-seri-no-9-0iv9F3</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tahsilat-genel-tebligi-seri-b-sira-no-7</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/degerli-kagitlar-kanunu-genel-tebligi-sayi-20121</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4077-sayili-tuketicinin-korunmasi-hakkinda-kanunun-22-nci-ve-tuketici-sorunlari-hakem-heyetleri-yonetmeliginin-5-inci-maddelerinde-yer-alan-parasal-sinirlarin-arttirilmasina-iliski-fqFC8P</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4077-sayili-tuketicinin-korunmasi-hakkinda-kanunun-25-inci-maddesine-gore-2013-yilinda-uygulanacak-olan-idari-para-cezalarina-iliskin-teblig-teblig-no-tgm-20121</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-101</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tek-tarafli-kontrol-sistemi-kapsaminda-kotaya-tabi-tekstil-urunlerine-ait-kotalarin-dagitimi-ve-yonetimine-iliskin-teblig-20131</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-59</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4703-sayili-urunlere-iliskin-teknik-mevzuatin-hazirlanmasi-ve-uygulanmasina-dair-kanunla-duzenlenmis-olan-idari-para-cezalarinin-yeni-degerlerinin-duyurulmasina-iliskin-teblig-urun-rrWqCv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/munfesih-olmasina-veya-sayilmasina-ragmen-tasfiye-edilmemis-anonim-ve-limited-sirketler-ile-kooperatiflerin-tasfiyelerine-ve-ticaret-sicili-kayitlarinin-silinmesine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/avukatlik-asgari-ucret-tarifesi-DdE1Ot</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mal-ve-hizmet-tedarikinde-alacakliya-yapilan-gec-odemelere-iliskin-temerrut-faiz-oraninin-belirlenmesi-hakkinda-teblig-ikaaqj</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ceza-muhakemesi-kanunu-geregince-gorevlendirilen-mudafi-ve-vekillere-yapilacak-odemelere-iliskin-2013-yili-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2013-yili-serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-asgari-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2013-yili-taniklik-ucret-tarifesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/is-sagligi-ve-guvenligine-iliskin-isyeri-tehlike-siniflari-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-muihXt</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disi-tebligat-ve-istinabe-taleplerinde-uyulmasi-gereken-usul-ve-esaslara-dair-teblig-Zssbm5</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201216</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlari-9sMU1D</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sivilastirilmis-petrol-gazlari-lpg-piyasasi-kanunu-ve-elektrik-piyasasi-kanununda-degisiklik-yapilmasina-dair-kanunun-16-nci-maddesi-uyarinca-2013-yilinda-uygulanacak-para-cezalari</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/petrol-piyasasi-kanununun-19-uncu-maddesi-uyarinca-2013-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektrik-piyasasi-kanununda-degisiklik-yapilmasi-ve-dogal-gaz-piyasasi-hakkinda-kanunun-9-uncu-maddesi-uyarinca-2013-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektrik-piyasasi-kanununun-11-inci-maddesi-uyarinca-2013-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ticari-defterlere-iliskin-teblig-MyFUyo</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201227</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201226</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201225</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elastomerik-sizdirmazlik-elemanlarini-iceren-doner-mil-dudak-tipi-keceler-bolum-2-terimler-ve-tarifler-ile-ilgili-teblig-ts-iso-6194-2-teblig-no-msg-ms-201238</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bilgisayar-destekli-3-boyutlu-modellemerenklendirme-isinin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kalkinma-ajansinin-duzenleyecegi-yarismalar-sonucunda-basarili-bulunan-adaylara-verilecek-odullerin-vergi-kanunlari-karsisindaki-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gmsi-tevkifat-iadesinde-cari-yil-kira-kontrati-aranilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-yapilan-insaat-onarim-montaj-isi-ve-bu-ise-iliskin-malzemelerin-yurt-icinden-ve-yurt-disindan-temin-edilmesi-durumunda-istisna-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-kanununun-13e-maddesi-kapsaminda-ymm-tasdik-raporu-ile-iade</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/20123792-sayili-bkk-kapsaminda-otv-iadesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sureli-saglik-kurulu-raporu-ile-mtv-istisnasi-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disi-doviz-kredilerinin-erken-kapatilmasi-durumunda-kkdf-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/spor-antrenorlugu-ve-spor-danismanligi-faaliyetinin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/internet-uzerinden-yurt-disinda-mukim-firmaya-verilen-hizmetlerin-ve-yurt-disindan-elde-edilen-ucretin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hal-komisyoncusunun-elde-ettigi-komisyon-gelirinde-gelir-vergisi-tevkifati-hal-komisyoncusunun-elde-ettigi-komisyon-gelirinde-gelir-vergisi-tevkifati-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/istirakler-hesabinda-meydana-gelen-azalisin-kurumlar-vergisi-matrahinin-tespitinde-gider-olarak-indirilip-indirilmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/adi-ortakligin-sermaye-sirketi-ile-birlestirilmesinde-gelir-vergisi-ve-katma-deger-vergisi-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-organize-borsalarda-islem-goren-menkul-kiymet-ve-diger-sermaye-piyasasi-araclarinin-gelir-vergisi-kanununun-gecici-67-nci-maddesi-kapsaminda-degerlendirilip-degerlendi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/zamanasimina-ugrayan-kira-sozlesmesinin-hukmunden-faydalanilmasi-halinde-gecikme-cezasi-odenip-odenmeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/finansal-kiralama-sirketine-tahakkuk-eden-dava-giderlerinin-kiraci-firmaya-yansitilmasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mahkeme-karari-ile-tespit-edilen-kira-bedelinde-kdv-matrahi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ucuncu-firmalardan-alinan-baski-basim-hizmetinin-musterilere-fatura-edilmesinde-tevkifat</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gayrimenkul-satislarinda-kdv-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/itus-sertifikasi-alinma-tarihinden-once-son-olumlu-rapor-vergilendirme-doneminden-sonra-kdv-iade-taleplerinde-indirimli-teminat-uygulamasinin-mumkun-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yerli-ve-yabanci-havayolu-sirketlerine-verilen-acentelik-hizmeti</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yuzer-iskele-duba-imalinde-kdv-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/motorsuz-yuzer-platform-tesliminin-13a-kapsaminda-kdv-istisnasindan-yararlanip-yararlanmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-kanununun-13b-maddesinde-duzenlenen-istisnalarin-uygulanmasina-imkan-veren-asgari-tutar</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/organize-sanayi-bolgesi-buyume-alanlarindan-satin-alinan-arazilerin-osbye-devri</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kolektif-sirket-adina-kayitli-tasinmazin-tapu-kaydinin-sirket-ortaklaris-adina-tescil-edilmesi-durumunda-gvk-ve-kdv-yonunden-ne-gibi-islem-yapilacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kamyona-vinc-veya-beton-pompasi-monte-edilip-finansal-kiralamaya-konu-edilmesinin-kdv-kanunu-karsisindaki-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-kanununun-gecici-29-uncu-maddesi-kapsamindaki-teslim-ve-hizmetlerde-kdv-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-kanununun-gecici-29uncu-madde-kapsamindaki-teslim-ve-hizmetlerde-kdv-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/otv-isayili-listenin-a-ve-b-cetvellerinde-yer-alan-urunlerin-soz-konusu-listenin-icinde-veya-liste-disinda-kullanilmasi-durumunda-uretimde-kullanilan-urune-ait-yuklenilen-otvnin-ia</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/maliye-hazinesi-adina-kayitli-bulunan-tasinmazin-cins-degisikligi-isleminden-harc-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dogalgaz-satis-anlasmasinin-suresinin-uzatilmasina-iliskin-olarak-duzenlenecek-protokole-3996-sayili-kanun-kapsaminda-damga-vergisi-va-harc-istisnasi-uygulanip-uygulanmayacagina-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kat-karsiligi-insaat-sozlesmesine-istinaden-muteahit-firmaya-devredilecek-gayrimenkullerin-veraset-ve-intikal-vergisi-beyannamesine-dahil-edilip-edilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/izale-i-suyu-yoluyla-yapilan-satislarda-gayrimenkullerin-alicilar-adina-tescili-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/telekomunikasyon-sirketi-tarafindan-duzenlenen-fatura-bedelinin-musterilere-aynen-yansitilmasi-halinde-oiv-uygulamasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/arizi-serbest-meslek-kazanci</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dar-mukellefin-gayrimenkul-sermaye-iradi-beyani-tm</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknoloji-gelistirme-bolgesinde-faaliyette-bulunan-sirkete-kosgeb-tarafindan-makine-techizat-donanim-ham-madde-yazilim-hizmet-alimi-icin-yapilan-hibe-desteginin-kurumlar-vergisi-ma</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tahsilat-ve-odemelerini-banka-veya-ozel-finens-kurumlari-araciligiyla-yapmak-zorunda-olan-mukellefin-bu-tahsilatlari-icin-pos-cihazi-kullanip-kullanamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/is-ortakliginca-kesinti-yoluyla-odenen-verginin-kurumlar-vergisine-mahsubundan-sonra-kalan-kisminin-is-ortakligini-olusturan-sirketin-farkli-bir-isine-ait-vergi-borclarina-mahsuben</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uzaktan-egitim-uygulama-arastirma-merkezine-doner-sermaye-isletme-mudurlugunce-yapilacak-olan-nakit-bagisin-kdv-karsisindaki-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/granul-teslimlerinde-kdv-tevkifati</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediyenin-ytb-kapsaminda-arac-aliminda-kdv-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sema-gosterilerinde-katma-deger-vergisi-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-yapilacak-yapi-denetimi-hizmet-sozlesmelerinin-damga-vergisinden-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/psikolojik-danismanlik-hizmetinin-meslek-erbabi-ve-yaninda-calisanlar-tarafindan-verilmesi-durumunda-elde-edilen-kazancin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatif-yonetim-kurulu-uyelerinin-muaf-tutuldugu-aidatlarin-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yolcu-tasima-kooperatiflerine-odenen-gecikme-ucretleri-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-maliyet-bedeli-olarak-aktiflestirilen-iktisadi-kiymetin-bedelsiz-olarak-isyeri-sahibine-birakilmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518902-e-20264413-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/birligin-destekleme-ve-fiyat-istikrar-fonu-gider-hesabindan-kullandigi-krediler-ile-bu-kredilere-ait-faizlerin-yeniden-yapilandirilmasi-isleminin-kurumlar-vergisi-yonunden-degerlen</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515483-e-20264397-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519516-e-20264418-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517698-e-20264399-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202652-e-20264444-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515703-e-20264396-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-2026379-e-20264446-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202699-e-20264445-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518915-e-20264414-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519847-e-20264429-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20148846-e-201412118-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201411969-e-201414617-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20154013-e-20156417-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-201615258-e-20186726-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-20181573-e-20185560-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-201622457-e-20189197-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20186863-e-20193137-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20101587-e-20105006-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231373-e-2024909-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-20125686-e-201220964-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023425-e-2024907-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023619-e-2024828-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231277-e-2024847-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231543-e-2024842-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231288-e-2024851-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231715-e-2024844-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202451-e-2024846-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023428-e-2024845-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239542-e-20252230-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238341-e-20252220-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238344-e-20252224-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239162-e-20252228-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310654-e-20252240-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20234819-e-20252196-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243727-e-20252202-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243677-e-20252201-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20233024-e-20252199-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231400-e-20252192-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252552-e-20253240-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025542-e-20253254-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202540-e-20253252-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025538-e-20253253-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251189-e-20253236-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251271-e-20253241-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025104-e-20253237-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025140-e-20253238-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251413-e-20253251-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251646-e-20253246-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231748-e-2025867-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232130-e-2025871-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20222453-e-2025882-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232129-e-2025870-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20223216-e-2025883-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231749-e-2025868-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243224-e-2025894-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243344-e-2025898-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024916-e-2025818-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252176-e-20252200-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252373-e-20252260-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252202-e-20252251-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252282-e-20252246-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252283-e-20252248-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252397-e-20252262-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252721-e-20252255-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023622-e-20252227-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233662-e-20252223-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-2-asliye-ticaret-mahkemesi-2018107-e-2019257-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-2023212-e-2024738-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-20141355-e-2018907-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-20141078-e-2018906-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-13-asliye-ticaret-mahkemesi-2021386-e-2024259-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-19-asliye-ticaret-mahkemesi-202023-e-2022296-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-19-asliye-ticaret-mahkemesi-202095-e-2022298-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-3-asliye-ticaret-mahkemesi-2024773-e-2025932-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-3-asliye-ticaret-mahkemesi-2021138-e-2023504-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-45-hukuk-dairesi-20201433-e-2023804-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-9-asliye-ticaret-mahkemesi-2021461-e-2021703-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-1-fikri-ve-sinai-haklar-hukuk-mahkemesi-2025121-e-202694-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-1-fikri-ve-sinai-haklar-hukuk-mahkemesi-2025140-e-202677-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-22-hukuk-dairesi-2022120-e-2022355-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-40-hukuk-dairesi-2019189-e-2019704-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-24-hukuk-dairesi-20231863-e-20251331-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-bolge-adliye-mahkemesi-11-hukuk-dairesi-2019607-e-20211544-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-31-hukuk-dairesi-2023586-e-2023730-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20155810-e-20157089-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2023256-e-20252623-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2022778-e-20252578-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238847-e-20252592-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20262556-e-20264806-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-20146071-e-20149046-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20173518-e-20193864-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242839-e-20252591-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024465-e-20251197-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251025-e-20252594-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252082-e-20252566-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-201011196-e-20126909-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2013-yilina-ait-genel-yatirim-ve-finansman-programinin-uygulanmasina-iliskin-usul-ve-esaslarin-belirlenmesine-dair-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no420</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4054-sayili-rekabetin-korunmasi-hakkinda-kanunun-16-nci-maddesinin-birinci-fikrasinda-ongorulen-idari-para-cezasi-alt-sinirinin-31122013-tarihine-kadar-gecerli-olmak-uzere-artirilm</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-WCNbli</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemeleri-yonetmeligi-89106eec-kapsaminda-udem-uluslararasi-belgelendirme-denetim-egitim-ltd-sti-nin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-teblig-no-mhg2</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201224</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201223</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201222</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/balikcilik-urunlerine-ait-duyusal-ozellikler-ve-toplam-ucucu-bazik-azot-limitleri-tebligi-teblig-no-201273</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bir-kisim-motorlu-karayolu-tasitlarinin-piyasadan-cekilmesine-iliskin-teblig-teblig-no-66</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/karayolu-yolcu-tasimaciliginda-kullanilan-terminallere-iliskin-tavan-ucret-tarifeleri-hakkinda-teblig-teblig-no-65</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/anonim-ve-limited-sirketlerin-sermayelerini-yeni-asgari-tutarlara-yukseltmelerine-ve-kurulusu-ve-esas-sozlesme-degisikligi-izne-tabi-anonim-sirketlerin-belirlenmesine-iliskin-tebli</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20127</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/cakmaklar-emniyet-kurallari-ile-ilgili-teblig-ts-en-iso-9994-teblig-no-msg-ms-201235</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-100</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-cpc-belgelendirme-muayene-ve-deney-hizmetleri-tic-ltd-stinin-uygunluk-degerlendirme-kurulusu-olarak-gorevl</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-419</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sirketlerde-yapi-degisikligi-ve-ayni-sermaye-konulmasinda-siciller-arasi-isbirligine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemeleri-yonetmeligi-89106eec-kapsaminda-cpc-belgelendirme-muayene-ve-deney-hizmetleri-tic-ltd-stinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-teblig-no-mh</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-99</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/halka-acik-olmayan-sirketlerde-kayitli-sermaye-sistemine-iliskin-esaslar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201221</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201220</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-5TrOHs</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/icme-suyu-temin-edilen-akifer-ve-kaynaklarin-koruma-alanlarinin-belirlenmesi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2013-2015-donemi-butce-cagrisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/celik-dovmeler-kapali-kalipta-genel-teknik-teslim-sartlari-ile-ilgili-teblig-ts-en-10254-teblig-no-msg-ms-201224</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vidalar-ve-somunlar-icin-montaj-takimlari-yildiz-agizli-ve-kombine-anahtarlar-icin-ozellikler-ile-ilgili-teblig-ts-3794-teblig-no-msg-ms-201222</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-98</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201215</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20125</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-68</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-EFoEMy</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sehir-ici-yollar-yaya-kaldirimlarindaki-koruyucu-engeller-icin-tasarim-kurallari-ile-ilgili-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sehir-ici-yollar-yaya-yolu-ve-yaya-bolgeleri-tasarim-kurallari-ile-ilgili-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sehir-ici-yollar-kaldirim-ve-yaya-gecitlerinde-ulasilabilirlik-icin-yapisal-onlemler-ve-isaretlemelerin-tasarim-kurallari-ile-ilgili-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/karayolu-tasitlari-suspansiyon-sistemleri-amortisorler-ile-ilgili-teblig-ts-3034-teblig-no-msg-ms-201228</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-418</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-yPZyye</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-97</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-96</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ticaret-sirketlerinde-anonim-sirket-genel-kurullari-disinda-elektronik-ortamda-yapilacak-kurullar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/anonim-sirketlerin-genel-kurullarinda-uygulanacak-elektronik-genel-kurul-sistemi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/halka-acik-olmayan-anonim-sirketlerin-genel-kurullarinda-birikimli-oy-kullanimina-iliskin-esaslar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-60</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/rekabet-ihlallerine-iliskin-basvuru-usulune-dair-teblig-teblig-no-20122</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no95</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20125</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20124</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yanan-ve-yikilan-yapilar-formu-kullanilmasina-iliskin-mecburi-standard-tebligi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kucuk-sanayi-sitesinde-insaati-biten-binalara-uyulanacak-emlak-vergisi-muafiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknoloji-gelistirme-bolgelerinde-kurumlar-vergisi-mukellefiyeti</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kurumlar-vergisi-mukellefiyeti-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yeniden-isleme-tabi-tutulan-mamul-icin-yapilan-harcamalarin-mamul-maliyetine-eklenip-eklenmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-yapi-kooperatifine-yapilacak-isi-yalitim-hizmetinin-kdvden-istisna-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/630790100000-ve-630790989000-gtip-numarasinda-yer-alan-esyanin-ithalinde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/orukkaytaz-boregi-katikli-ekmek-ve-mantinin-toptan-satisinda-uygulanmasi-gereken-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-erbabinin-yaninda-calisan-personelini-dil-egitimi-icin-yurt-disina-gondermesi-durumunda-yapilan-masraflarin-vergi-kanunlari-karsisindaki-durumu</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ortak-saglik-ve-guvenlik-birimi-isi-yapan-adi-ortakligin-tutacagi-defter-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatife-ait-arsanin-satisi-ve-istifa-eden-uyelerin-hisselerinin-kooperatif-tarafindan-satin-alinmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sahsi-is-icin-tutulacak-defterin-belirlenmesinde-ortagi-olunan-adi-ortakligin-dikkate-alinip-alinmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disindaki-firmalardan-internet-uzerinden-yapilan-alisverislerde-yapilan-mobil-odemeler-icin-aracilik-hizmeti-veren-sirketin-tevkifat-sorumlulugu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-orani-DMCQ80</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/retinitis-pigmentiz-rahatsizlarinin-kullanacagi-led-aydinlatmali-fener-aliminda-kdv-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hasta-tasima-sandalyesi-ve-kan-alma-koltugu-satisinda-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/firmaca-serbest-bolgedeki-subesinde-imalat-sonucu-elektrikli-araca-donusumu-yapilan-aracin-otvsi-hakkinda</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/batik-gemilerin-cikarilmasi-ve-demontaj-isinin-insaat-onarim-montaj-isi-kapsaminda-degerlendirilip-degerlendirilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gercek-usulden-basit-usule-gecis-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/faiz-gelirleri-uzerinden-yapilan-kesintilerin-nakden-veya-mahsuben-iadesinin-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tekstil-ve-konfeksiyon-ihracatcilar-birligi-tarafindan-verilen-dekonta-istinaden-yapilan-odemelerin-gider-kaydedilip-edilemeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/odunc-olarak-verilecek-hammaddenin-tesliminde-duzenlenecek-belge-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tugsa-kayitli-gemiler-kullanilarak-yapilan-deniz-insaat-islerinden-elde-edilen-kazancin-istisna-olup-olmadigi-su-tesviye-cihazinin-bedelinin-maliyete-eklenip-eklenmeyecegi-amortism</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/doner-sermaye-isletme-mudurlugunun-kurumlar-vergisi-mukellefiyeti</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vakfa-ait-saglik-alaninda-faaliyet-gosteren-isletmelerin-sube-olmaksizin-karzarar-konsolidasyonu-ile-tek-kv-tek-kgv-ve-tek-kdv-beyannamesi-verip-veremeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-orani-sCqo0U</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-orani-ZD09yk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hasta-yatak-basi-unitesi-medikal-gaz-prizleri-pentent-gibi-hastane-demirbaslarinin-tesilimnde-uygulanacak-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknoloji-gelistirme-bolgesinde-faaliyet-gosteren-firmanin-uretmis-oldugu-radyoizotop-tesliminde-kdv-istisnasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/resmi-daire-tarafindan-yapilan-hakedis-odemelerinin-damga-vergisi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/8x8-ceker-750-hdi-tipi-yangin-ve-kurtarma-mudahale-aracinin-otv-si-hakkinda</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sozlesmedeki-garanti-hukmune-istinaden-ayri-bir-taahhutname-duzenlenmemesi-halinde-damga-vergisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6446-sayili-kanun-kapsaminda-damga-vergisi-istisnasi-NAh9NF</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgede-faaliyet-gosteren-mukellefe-yapilan-mal-satisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/okul-aile-birligine-bagli-iktisadi-isletmenin-faaliyetini-sona-erdirmesi-halinde-kist-donem-beyannamesi-ile-kesin-mizan-bildiriminin-verilme-zamani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tarimsal-amacli-deponun-amortisman-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bern-buyukelciliginde-calisma-dolayisiyla-alinan-ucretin-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2007-yilinda-satin-alinan-tarlanin-2013-yilinda-51-hisseli-olarak-farkli-kisilere-satilmasi-durumunda-vergiye-tabi-olup-olmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isin-basinda-bilfiil-bulunmamasi-durumunda-basit-usulde-mukellef-olup-olmayacagi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ortak-mulkiyete-konu-olan-gayrimenkulden-elde-edilen-kira-gelirinin-beyani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vakfin-elde-ettigi-mevduat-hesaplarindan-tevkifat-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nihai-tuketiciden-alinan-derilere-vergi-tevkifati-yapilacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapilan-bagisin-indirim-konusu-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/trafo-devrinde-kdv-PATF8V</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihalede-en-avantajli-birinci-ve-ikinci-teklif-sahiplerinin-sozlesmeyi-imzalamamasi-durumunda-ikisinden-de-ayri-ayri-damga-vergisi-alinip-alinmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vadesinde-odenmeyen-senet-icin-alinan-protesto-masrafinin-gider-yazilip-yazilamayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mutfak-esyalari-imalatinda-kullanilan-iktisadi-kiymetlerin-amortisman-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/avukatlarin-muvekkillerinden-almis-oldugu-masraf-karsiliklari-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fason-sut-uretimi-ve-vergi-tevkifati-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nevi-degisikligi-yapilarak-anonim-sirkete-donusen-sirketin-elektronik-defter-tutma-ve-elektronik-fatura-duzenleme-yukumlulugu-ile-basvuru-suresinin-gecirilmesi-halinde-uygulanacak-</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/koy-tuzel-kisiliginin-bagis-olarak-tahsilat-yapmasi-durumunda-mukellef-olup-olmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231285-e-2024848-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231479-e-2024916-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024517-e-2024889-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231267-e-2024823-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023456-e-2024826-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023431-e-2024821-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023881-e-2024874-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202363-e-2024878-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023441-e-2024910-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231653-e-2024866-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231399-e-20252191-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231398-e-20252188-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2023313-e-20252193-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20233037-e-20252197-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311101-e-20252182-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20252037-e-20252185-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20252036-e-20252184-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311102-e-20252183-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20235551-e-20252176-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20235038-e-20252175-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251965-e-20253248-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251945-e-20253247-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252487-e-20253249-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251272-e-20253245-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251582-e-20253192-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252140-e-20253206-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252568-e-20253194-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251577-e-20253191-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251251-e-20253196-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251705-e-20253204-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243392-e-2025848-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20222571-e-2025816-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241386-e-2025824-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023856-e-2025840-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023857-e-2025843-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241352-e-2025839-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024366-e-2025842-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024327-e-2025817-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233525-e-2025847-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241279-e-2025849-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238130-e-20252221-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023313-e-20252219-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233663-e-20252225-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233664-e-20252226-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238620-e-20252228-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025885-e-20252143-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252626-e-20252142-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025153-e-20252144-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252410-e-20252150-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-202582-e-20252147-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-10-asliye-ticaret-mahkemesi-2022235-e-202331-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-2-asliye-ticaret-mahkemesi-20181015-e-2019447-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-1-asliye-ticaret-mahkemesi-2022829-e-2025658-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-1-asliye-ticaret-mahkemesi-2023133-e-2025633-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-3-asliye-ticaret-mahkemesi-2023636-e-2024431-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-2-asliye-ticaret-mahkemesi-2018601-e-2020151-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-14-asliye-ticaret-mahkemesi-202143-e-2022235-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/gaziantep-bolge-adliye-mahkemesi-3-hukuk-dairesi-20232399-e-20251274-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-20264-e-20261265-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/gaziantep-bolge-adliye-mahkemesi-11-hukuk-dairesi-2026714-e-20261131-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-20252199-e-20261640-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-3-asliye-ticaret-mahkemesi-2020900-e-2021888-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-5-asliye-ticaret-mahkemesi-2020532-e-2021160-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-2-asliye-ticaret-mahkemesi-20171046-e-2019601-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-5-asliye-ticaret-mahkemesi-2023552-e-2024450-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-12-asliye-ticaret-mahkemesi-2024502-e-2025356-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-12-asliye-ticaret-mahkemesi-2022546-e-20221072-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-20074788-e-20081212-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242896-e-20251194-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232505-e-20251178-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-201414817-e-20154077-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311183-e-20253781-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023255-e-20251181-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024450-e-20252561-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252293-e-20252564-k</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/pamuklarin-standardizasyonuna-iliskin-teblig-urun-guvenligi-ve-denetimi-201227</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kar-payi-avansi-dagitimi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201219</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201217</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201215</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-41</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-94</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201218</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-92</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-283</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-93</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemeleri-yonetmeligi-89106eec-kapsaminda-eps-sanayi-dernegi-cevre-enerji-verimlilik-ve-kalite-kurulu-iktisadi-isletmesinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dai</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-transit-rejimi-seri-no-3</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201214</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201213</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201212</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201211</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-34-ayliklarin-banka-araciligiyla-odenmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/akaryakit-istasyonlari-emniyet-gerekleri-ile-ilgili-teblig-ts-12820-teblig-no-msg-ms-201217</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-TVPi3z</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-tebligteblig-no-201214</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201216</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/benzin-turlerine-etanol-harmanlanmasi-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201210</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20122</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/milli-emlak-genel-tebligi-sira-no-345</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamunun-mulkiyetinde-veya-kullaniminda-olan-yerlerde-kentsel-donusum-ve-gelisim-alani-ilan-edilmesinin-usul-ve-esaslarina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sivilastirilmis-petrol-gazlari-lpg-ikmal-istasyonu-karayolu-tasitlari-icin-emniyet-kurallari-ile-ilgili-teblig-ts-11939-teblig-no-msg-ms-201219</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-417</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/opsiyonlardan-kaynaklanan-piyasa-riski-icin-standart-metoda-gore-sermaye-yukumlulugu-hesaplanmasina-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapisal-pozisyona-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bankalarca-kamuya-aciklanacak-finansal-tablolar-ile-bunlara-iliskin-aciklama-ve-dipnotlar-hakkinda-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-tarim-havzalari-uretim-ve-destekleme-modeline-gore-2012-yili-urunu-yagli-tohumlu-bitkiler-hububat-ve-baklagil-fark-odemesi-destegine-iliskin-bakanlar-kurulu-karari-uygulama</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/hazine-mustesarligi-tarafindan-kullandirilan-dis-finansman-imkanlarina-iliskin-teblig-teblig-no-20121</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bazi-alacaklarin-yeniden-yapilandirilmasi-hakkinda-6111-sayili-kanun-genel-tebligi-seri-no-4</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/doviz-kazandirici-hizmet-ticaretinin-desteklenmesi-hakkinda-teblig-teblig-no-20124</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/teknik-musavirlik-hizmetlerine-saglanacak-devlet-yardimlari-hakkinda-teblig-teblig-no20123</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlari-CM8Ty6</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gerilim-altinda-calisma-1000-v-aa-ve-1500-v-daya-kadar-olan-gerilimlerde-kullanilan-el-aletleri-ile-ilgili-teblig-ts-en-60900-teblig-no-msg-ms-201213</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-67</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20123</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-sueuxy</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201213</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20122</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulkemiz-ve-avrupa-birligine-uye-ulkeler-tarafindan-gumruk-vergilerinin-askiya-alinmasi-ve-otonom-tarife-kontenjani-acilmasi-talep-edilen-urunlere-iliskin-teblig-ithalat-201220</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201210</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20129</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201211</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201212</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kayitli-elektronik-posta-rehberi-ve-kayitli-elektronik-posta-hesabi-adreslerine-iliskin-teblig</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/portfoy-isletmeciligi-yetki-belgesinden-her-yil-finansal-faaliyet-harci-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bedeli-teslim-tarihinde-kilo-bazinda-belirlenecek-taahhutnamede-belli-tutarda-cezai-sart-bulunmasi-durumunda-noterlikce-damga-vergisi-ve-noter-harcinin-hangi-bedel-uzerinden-alinac</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanuna-gore-sigorta-prim-bildirgelerinin-damga-vergisinden-muaf-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6292-sayili-kanun-kapsaminda-tekrar-kooperatifinize-devredilen-tasinmazin-tevhidi-isleminin-6292-sayili-kanun-kapsaminda-yapilacak-bir-islem-olarak-degerlendirilerek-harctan-mustes</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6361-sayili-finansal-kiralama-faktoring-ve-finansman-sirketleri-kanunu-kanun-kapsaminda-yapilan-finansal-kiralama-sozlesmesi-suresi-sona-ermeden-tapuda-yapilacak-tescil-isleminden-</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konsoloslukta-calisan-kisinin-ucretinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mulkiyeti-kooperatife-ait-olan-konutlarin-kooperatif-calisanlarinin-ikametine-tahsis-edilmesi-durumunda-vergilendirme</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/indirimli-orana-tabi-islemlerden-dogan-kdv-iadesinde-atik-nedeniyle-yuklenilen-kdv-den-gelecek-donemlerde-de-iade-hesabina-pay-verilip-verilemeyecegi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ogrenim-amacli-yurt-disina-cikis-yapan-kisinin-beraberinde-goturdugu-ilkogretim-ogrencisi-cocugunun-da-pasaport-harcindan-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatifin-ana-faaliyet-konusu-disinda-islem-yapmasi-durumunda-kurumlar-vergisi-mukellefiyeti</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bentonit-madeninden-gida-katkili-uretilen-banyo-urunlerinin-satisinda-kdv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-tevfikati</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yazi-ve-baski-kagitlarinin-tesliminde-uygulanmasi-gereken-kdv-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bilim-ve-sanat-merkezi-bina-yapim-isi-sozlesmesinde-damga-vergisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ipa-kapsaminda-gorevlendirilen-koordinatore-yurtdisindan-odenen-ucretin-turkiyede-vergilendirilmesi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kucuk-sanayi-sitesi-kooperatifi-adina-kayitli-arsanin-satisinda-kdv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/t3-kategorili-arac-ithalinde-otv-ve-kdv</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sogutucu-cihazlarin-imalatcilar-tarafindan-tesliminde-otv-uygulamasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/komple-yeni-yatirimlarin-yaninda-baska-faaliyetinde-bulunmasi-durumunda-ortak-giderlerin-nasil-dagitilacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/biorezorans-yontemi-ile-alerji-tedavisi-ve-alerji-testi-uygulamasinda-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/minibus-aliminda-odenen-kdv-nin-indirim-konusu-yapilmasi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emeklilik-sirketleri-ile-imzalanan-sozlesmelerde-damga-vergisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/siparis-sozlesme-formlarinin-doviz-kazandirici-faaliyet-kapsaminda-damga-vergisinden-istisna-olup-olmadigi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediyenin-yaptigi-kamulastirmasiz-el-atma-islemi-nedeniyle-acilan-tazminat-davasinda-mahkemece-hukmolunan-faiz-tutarlari-icin-beyanname-verilip-verilmeyecegi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/e-arsiv-uygulamasi-hk-gN56sN</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/japonya-devleti-ile-sinema-genel-mudurlugu-arasinda-imzalanan-sozlesmenin-damga-vergisi</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mirascinin-diger-mirasciya-pay-temliki-suretiyle-tapu-payini-devretmek-istemesi-durumunda-yapilacak-olan-bu-devir-isleminin-5403-sayili-kanun-kapsaminda-tapu-harcindan-muaf-olup-ol</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/temettulerde-gelir-vergisi-tevkifatinin-hangi-tarihte-yapilmasi-gerektigi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/veri-ve-kayitlari-yurtdisinda-yedeklenen-sirketin-e-defter-muhafaza-ve-ibraz-yukumlulugu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/eft-pos-ozellikli-yeni-nesil-okc-yaninda-sabit-pos-kullanilip-kullanilmayacagi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihale-yoluyla-satin-alinan-iktisadi-butunlugu-olusturan-kiymetlerin-degerlemesi-ve-amortismani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgede-gerceklestirilen-sabit-kiymet-satisindan-ve-sabit-kiymetlerin-yenilenmesinden-elde-edilen-kazanclar-icin-kurumlar-vergisi-istisnasindan-yararlanilip-yararlanilamaya</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/antrepodaki-malin-3-kisi-tarafindan-ithalinde-kkdf</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hususi-ve-ticari-araclar-arasindaki-kdv-ve-otv-farki-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hidrolik-rampali-oto-kurtarici-araca-hidrolik-vinc-monte-edilerek-tadil-edilen-aracta-ek-otv-tarhiyati-hak</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ikinci-el-orgu-makinesi-ve-dokuma-tezgahlarinin-satisinda-kdv-orani</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/insaat-isinin-yavaslamasindan-dogan-zarar-nedeniyle-yuklenici-firmanin-taseron-firmaya-odeyecegi-tazminatin-kdv-kanunu-karsisindaki-durumu-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/romandan-alintilar-iceren-onsozu-bulunan-ve-gunluk-olarak-isimlendirilen-urunun-tesliminde-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/muhtelif-gubre-makinalarinin-tesliminde-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/akvaryum-baliginin-uretimi-ve-satisinin-vergilendirilmesi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kucukbas-hayvan-kulak-kupesi-teslim-isleminde-tevkifat-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-dahil-ibaresi-bulunmasi-ya-da-ayrica-gosterilmesi-durumlarinda-kdv-nin-hesaplanmasi-hk</loc><lastmod>2026-09-24</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tek-isverenden-alinan-ucret-olarak-degerlendirilen-ucretlere-uygulanacak-engellilik-indirimi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hasta-yakin-evinin-kurumlar-vergisine-tabi-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sasi-kamyona-yol-cizgi-unitesi-montajinda-otv</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-taseron-olarak-ustlenilen-isle-ilgili-sozlesmenin-doviz-kazandirici-faaliyetler-kapsaminda-damga-vergisinden-istisna-olup-olmadigi-hakkinda</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mesleki-faaliyetle-ilgili-olarak-odenen-cezalarin-meslek-kazancinin-tespitinde-gider-olarak-indirim-konusu-yapilip-yapilamayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/istirak-hisseleri-satisindan-dogan-kazanclarin-kvkna-gore-istisnaya-konu-edilip-edilmeyecegi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/1-yil-ve-uzun-sureli-sozlesmelerde-kismi-tevkifat-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-edilecek-urunlerle-ilgili-yurt-disinda-mukim-firmadan-alinan-aracilik-komisyonu-pazar-ve-musteri-arastirmasi-ve-pazarlama-hizmetlerinin-vergilendirilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520134-e-20264434-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520094-e-20264431-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517826-e-20264313-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519806-e-20264422-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519473-e-20264417-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520449-e-20264443-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202517023-e-20264318-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520178-e-20264439-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513946-e-20264356-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20237037-e-20251399-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-200611542-e-20074426-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20223824-e-202213441-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20104283-e-20107181-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-ceza-dairesi-201119899-e-20134233-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-ceza-dairesi-201119899-e-20134233-k-03a4m4</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-20101091-e-20102253-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20163715-e-20193782-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/5-ceza-dairesi-200914661-e-20128105-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-20062057-e-20067953-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20094617-e-20106509-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20214707-e-20223050-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-2025785-e-20254286-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-20226377-e-20241356-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-20149102-e-201410888-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20144944-e-20147466-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20145940-e-20153760-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20143155-e-20151468-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20153745-e-20162249-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20155967-e-20161132-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231025-e-2024875-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231644-e-2024879-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231354-e-2024922-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231353-e-2024921-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231024-e-2024919-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231346-e-2024920-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023894-e-2024861-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024190-e-2024858-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023683-e-2024836-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20243-e-20249-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242917-e-20252180-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024891-e-20252181-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243654-e-20252205-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243801-e-20252203-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243160-e-20252206-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20242731-e-20252204-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024147-e-20252178-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024146-e-20252177-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310502-e-20252189-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243082-e-20252179-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251578-e-20253205-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252057-e-20253203-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252022-e-20253216-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025146-e-20253219-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252100-e-20253217-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252604-e-20253215-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025256-e-20253218-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252084-e-20253190-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241736-e-2025819-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232439-e-2025845-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024246-e-2025850-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024700-e-2025825-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233111-e-2025846-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232666-e-2025838-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242158-e-2025820-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224075-e-2025830-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232316-e-2025844-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232317-e-2025841-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252501-e-20252155-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234038-e-20252177-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237964-e-20252163-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20245244-e-20252181-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20245255-e-20252161-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251934-e-20252199-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234181-e-20252173-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238105-e-20252171-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237867-e-20252170-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251884-e-20252198-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-14-asliye-ticaret-mahkemesi-2023826-e-2024462-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-14-asliye-ticaret-mahkemesi-2023726-e-2024443-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-1-asliye-ticaret-mahkemesi-20161507-e-2018162-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-2-asliye-ticaret-mahkemesi-2024798-e-2026454-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-7-asliye-ticaret-mahkemesi-2024301-e-2026400-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-1-asliye-ticaret-mahkemesi-20243-e-2026521-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-8-asliye-ticaret-mahkemesi-2024233-e-2024865-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-2023123-e-202471-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-12-asliye-ticaret-mahkemesi-2024438-e-202549-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-2-asliye-ticaret-mahkemesi-2023233-e-2024831-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-3-asliye-ticaret-mahkemesi-2025698-e-2026517-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-12-asliye-ticaret-mahkemesi-2022455-e-2024964-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-bolge-adliye-mahkemesi-17-hukuk-dairesi-20211800-e-2025755-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-13-hukuk-dairesi-20181086-e-20191395-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-bolge-adliye-mahkemesi-11-hukuk-dairesi-2021714-e-2024184-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-bolge-adliye-mahkemesi-3-hukuk-dairesi-20241521-e-2026371-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-4-asliye-ticaret-mahkemesi-2025125-e-2026312-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-200722284-e-2008396-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20236208-e-20252573-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311166-e-20253778-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025180-e-20252542-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-20227180-e-20242745-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20236451-e-20252555-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20242168-e-20253711-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231325-e-20251157-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024554-e-20252523-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20244-e-20252534-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237305-e-20252518-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/genel-saglik-sigortasi-gecis-suresinin-tamamlanmasi-ve-kurumlarin-saglik-yardimlarinin-sosyal-guvenlik-kurumuna-devir-islemlerine-iliskin-teblig-JtOMgC</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-Q7esvF</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20126</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20128</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20127</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tuketici-urunlerinin-guvenlik-risklerinin-belirlenmesine-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-rejenere-seluloz-filmlerden-uretilmis-gida-ile-temas-eden-madde-ve-malzemeler-tebligi-teblig-no-201231</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-gida-ile-temas-eden-seramik-malzemeler-tebligi-teblig-no-201230</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20129</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/akrilonitril-ithalatinda-tarife-kontenjani-uygulanmasina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gsm-mobil-telefon-hizmetlerinde-hizmet-kalitesi-olcutlerinin-elde-edilmesine-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-bitki-adi-ile-anilan-yaglar-tebligi-teblig-no-201229</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-belirli-epoksi-turevlerinin-gida-ile-temas-eden-madde-ve-malzemelerde-kullaniminin-kisitlanmasi-hakkinda-teblig-teblig-no-201232</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/katma-deger-vergisi-mukelleflerinin-odeme-kaydedici-cihazlari-kullanmalari-mecburiyeti-hakkinda-kanunla-ilgili-genel-teblig-seri-no-69</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-KdpiGW</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bazi-alacaklarin-yeniden-yapilandirilmasi-hakkinda-6111-sayili-kanun-genel-tebligi-seri-no-3</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tarimsal-urunlerde-ihracat-iadesi-yardimlarina-iliskin-para-kredi-ve-koordinasyon-kurulu-tebligi-teblig-no-20122</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20125</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20124</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20123</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-40</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20124</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-TsML8R</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-8FyQDh</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20128</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20126</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20127</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20125</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektronik-haberlesme-sektorunde-hizmet-kalitesi-yonetmeligi-ek-4un-uygulamasina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20123</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemeleri-yonetmeligi-89106eec-kapsaminda-bva-belgelendirme-ve-dis-ticaret-limited-sirketinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-teblig-no-mhg2012-02</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kisisel-koruyucu-donanimlarin-kategorizasyon-rehberine-dair-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/milli-emlak-genel-tebligi-sira-no-344</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-90</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belediye-gelirleri-kanunu-genel-tebligi-seri-no-41</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/internet-servis-saglayiciligi-hizmeti-sunan-isletmecilere-iliskin-hizmet-kalitesi-tebligi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kasnaklar-kayislara-dair-teblig-ts-148-teblig-no-msg-td-201203</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2012-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-5</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/hayvansal-urunlerin-kisisel-sevkiyatlarinin-ulkeye-girisine-iliskin-kurallar-hakkinda-teblig-teblig-no-201211</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/devlet-memurlari-kanunu-genel-tebligi-seri-no-162</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20122</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20121</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5201-sayili-kanun-geregince-kontrole-tabi-tutulacak-harp-arac-ve-gerecleri-ile-silah-muhimmat-ve-bunlara-ait-yedek-parcalar-askeri-patlayici-maddeler-bunlara-ait-teknolojilere-ilis-QGsxp5</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20121</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20122</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-ihale-tebligi-teblig-no-20121</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-412</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gider-vergileri-genel-tebligi-seri-no-89</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-282</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tibbi-cihaz-yonetmeligi-kapsaminda-udem-uluslar-arasi-belgelendirme-denetim-egitim-merkezi-sanayi-ve-ticaret-limited-sirketinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-t</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gemilere-yapilan-tadil-bakim-onarim-ve-sigorta-masraflarinin-yansitilmasinda-kdv-istisnasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/deger-artis-kazancinda-ilk-iktisap-tarihinin-tespiti-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/egitim-istisnasindan-vazgecilip-vazgecilemeyecegi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sapka-tesliminde-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/masorluk-faaliyetinde-okc-kullanilmasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/eglence-vergisinin-hangi-belediyeye-odenecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cari-hesaba-mahsuben-yapilan-fazla-odemenin-supheli-alacak-karsiligi-ayirmak-suretiyle-giderlestirilip-giderlestirilmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sakarya-ili-valiligine-odenen-kaynak-sulari-kiralama-bedellerinin-kdv-ye-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sosyal-guvenlik-musavirligi-faaliyetinde-bulunan-bir-kisinin-nasil-vergilendirilecegi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uretim-lisansinin-tadili-sonrasi-sozlesmenin-damga-vergisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/herhangi-bir-kazanc-gayesi-gutmeksizin-egitim-verecegi-belirtilen-ozel-lise-icin-duzenlenecek-ozel-okul-isletme-ruhsatnamelerinden-harc-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/baski-adina-kayitli-araclarin-mtv-mukellefiyetinin-olup-olmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/otomatik-fotograf-cekme-kabinlerinin-isyeri-sayilip-sayilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/organize-sanayi-bolgesi-mutesebbis-heyet-baskanliginca-sosyal-guvenlik-kurumuna-verilecek-sigorta-prim-bildirgeleri-ile-vergi-dairesine-verilecek-muhtasar-ve-kdv-beyannamelerinin-d</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgede-faaliyet-gosteren-firmanin-vergi-dairesine-verecegi-beyannamelerin-damga-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapi-kooperatifinin-kucuk-sanayi-sitesi-yapilmak-uzere-mulkiyeti-hazineye-ait-olan-bir-arsa-satin-almasi-durumunda-tapuda-yapilacak-islemden-damga-vergisi-ve-tapu-harcindan-aranili</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6361-sayili-kanuna-gore-sirketin-finansal-kiralama-asye-devredilmesi-durumunda-492-sayili-harclar-kanununa-ekli-4-sayili-tarifenin-i20-g-fikrasi-uyarinca-alinacak-harcin-hangi-dege</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/adi-ortaklikta-hisse-devrinde-belge-duzeni-ve-vergi-kimlik-numarasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatif-uyelerine-isyeri-tesliminde-fatura-duzenlenip-duzenlenmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/pacs-sistemi-sunucusu-harici-depolama-sistemi-arttirimi-server-isletim-sistemi-ve-server-veri-tabani-sistemi-satisinin-kdv-tevkifatina-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ayni-gayrimenkuller-uzerinde-hem-veraseten-istirak-hem-musterek-mulkiyet-hem-de-payli-mulkiyet-olmasi-halinde-sahipleri-arasinda-yapilacak-taksim-isleminde-harc-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/adi-ortakligin-ortaklarindan-birisinin-ortakliktan-ayrilmasi-digerinin-uzerine-kat-irtifaki-kurulmus-olan-gayrimenkullerden-birini-ucuncu-kisiye-satmak-istemesi-durumunda-vergisel-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hizmet-alim-isinde-kdv-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirketin-nevi-degisikliginde-elektronik-defter-tutma-ve-elektronik-fatura-kullanma-mecburiyetinin-bulunup-bulunmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/otv-kanununa-ekli-ii-sayili-listede-yer-alan-8702-tarife-pozisyonundaki-otobusun-vergilendirilmesinde-koltuk-sayisinin-dikkate-alinmasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nakliye-hizmetinin-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isyeri-merkezi-ve-subelerinin-e-defter-kullanimi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/riskli-yapinin-tespitine-dair-raporun-ucretsiz-olarak-tanzim-edilmesi-durumunda-kdv-ve-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-disi-kentsel-calisma-alaninda-insa-edilecek-konutlarin-tesliminde-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disindaki-firmalara-verilen-danismanlik-egitim-vb-hizmetlerin-turkiyede-baska-firmalardan-temin-edilmesi-ve-kendi-personeli-vasitasiyla-verilmesi-halinde-vergilendirme-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dogalgazin-sikistirilmasi-suretiyle-imal-edilen-cng-isimli-malin-otv-karsisindaki-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/evlenme-yardiminin-gelir-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/egitim-ve-ogretim-destegi-icin-tahsil-edilen-tutar-icin-bs-formu-verilip-verilmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dogalgaz-cevirim-santralinin-isletilmesi-icin-alinan-is-gucu-ve-diger-hizmetlere-iliskin-tevkifat-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmaz-satisinin-tescili-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-afet-riski-altindaki-alanlarin-donusturulmesi-hk-kanun-kapsamindaki-insaatin-bitiminde-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yatirim-izleme-ve-koordinasyon-baskanligi-ile-is-ortakligi-arasinda-duzenlenen-sozlesmenin-222-sayili-kanun-uyarinca-damga-vergisinden-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-afet-riski-altindaki-alanlarin-donusturulmesi-hakkinda-kanun-kapsaminda-riskli-yapi-serhi-bulunan-tasinmazin-yikilarak-yerine-yapilan-insaatin-tamamlanmasi-nedeniyle-ya</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gida-tarim-ve-hayvancilik-mudurlugu-ile-kalkinma-ajanslarinin-bina-insaat-harcindan-muaf-olup-olmadiklari-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/il-ozel-idaresi-adina-kayitli-bulunan-tasinmaz-uzerine-il-ozel-idaresi-tarafindan-ihalesi-yapilan-anaokulu-binasinin-yapi-kullanma-izin-harci-ve-cins-degisikligi-harcindan-muaf-olu</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-butceli-kamu-kurumu-tarafindan-elde-edilen-mevduat-faizi-gelirlerinden-tevkifat-yapilip-yapilmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/odenen-avanslarin-sozlesme-sartlarinin-tek-tarafli-olarak-yerine-getirilmemesi-nedeniyle-geri-alinamadigi-durumlarda-bu-alacaklarin-degersiz-veya-supheli-alacak-olarak-degerlendiri</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmaz-satisinda-kdv-istisnasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sgkna-olan-borcun-kdv-iade-alacagi-ile-mahsuben-odenip-odenemeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kan-unu-tavuk-unu-tuy-unu-kemik-unu-balik-unu-et-ununun-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2863-sayili-kanun-kapsaminda-yapilacak-restorasyonun-kdv-ve-damga-vergisi-istisnasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektrik-enerjisi-alim-sozlesmesinin-damga-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/arsa-vasifli-tasinmazin-dort-katli-betonarme-bina-olarak-tapuda-yapilacak-cins-degisikligi-isleminden-ne-tutarda-harc-aranilacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ithalat-bedeli-transferi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520177-e-20264438-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nevi-degisikligi-durumunda-devrin-gerceklestigi-doneme-iliskin-ba-bs-bildirim-formlarinin-hangi-unvanla-verilmesi-gerektigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520349-e-20264441-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519852-e-20264430-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20265921-e-20264409-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515288-e-20264406-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515715-e-20264405-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520169-e-20264437-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518391-e-20264351-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519817-e-20264423-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519825-e-20264426-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-200912895-e-20115272-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20233426-e-202411308-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/20-hukuk-dairesi-20091619-e-20094853-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20234251-e-202411246-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20129480-e-201213554-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-2024905-e-202410219-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-201213596-e-201218224-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-20253917-e-20261249-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/ceza-genel-kurulu-202422-e-202473-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-ceza-dairesi-20254410-e-20264327-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-2018385-e-20184618-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-20181504-e-20201134-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-2016700-e-20172235-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-2019126-e-20191423-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20187246-e-20194173-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-2018450-e-20193558-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20174491-e-201810413-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-201211869-e-201310919-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20165014-e-20174511-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-20076437-e-200710946-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023796-e-2024904-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023795-e-2024903-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023793-e-2024902-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023792-e-2024901-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023794-e-2024899-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231070-e-2024908-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231023-e-2024918-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023800-e-2024898-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023311-e-2024912-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202472-e-2024839-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310669-e-20252190-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238358-e-20252195-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20236274-e-20252198-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237508-e-20252194-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20235890-e-20252200-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237065-e-20252163-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20246109-e-20252143-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20233225-e-20252156-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310652-e-20252140-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025331-e-20253195-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251546-e-20253197-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025305-e-20253198-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025345-e-20253199-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20244171-e-20253193-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2024228-e-20253210-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2024233-e-20253211-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243279-e-20253212-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251630-e-20253207-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20242590-e-20253208-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241914-e-2025823-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241776-e-2025822-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242364-e-2025851-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022690-e-2025837-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232976-e-2025798-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20221347-e-2025833-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-202582-e-2025829-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232977-e-2025799-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232973-e-2025795-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232981-e-2025803-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236820-e-20252196-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20242231-e-20252151-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20242669-e-20252189-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20242671-e-20252188-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237011-e-20252165-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236095-e-20252183-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234943-e-20252184-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234195-e-20252180-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023717-e-20252164-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-6-asliye-ticaret-mahkemesi-2021561-e-2022861-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-7-asliye-ticaret-mahkemesi-2020533-e-2022880-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-2-asliye-ticaret-mahkemesi-20151329-e-2022620-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-2-asliye-ticaret-mahkemesi-2020614-e-2022624-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-6-asliye-ticaret-mahkemesi-2022517-e-2022592-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/gaziantep-2-asliye-ticaret-mahkemesi-202346-e-2023108-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-2019587-e-2022768-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-202022-e-2022763-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-8-asliye-ticaret-mahkemesi-2022167-e-2022353-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-11-asliye-ticaret-mahkemesi-202368-e-202448-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-2021776-e-2024366-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-2022245-e-2024589-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-15-hukuk-dairesi-20231564-e-20231191-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-3-asliye-ticaret-mahkemesi-2018660-e-2020360-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-2-asliye-ticaret-mahkemesi-2024205-e-20241133-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-12-asliye-ticaret-mahkemesi-2020702-e-2023480-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-2024637-e-202627-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-2024672-e-202612-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-3-asliye-ticaret-mahkemesi-2023207-e-202638-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-24-hukuk-dairesi-20251184-e-20251612-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-31-hukuk-dairesi-2023743-e-20231022-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231533-e-20251148-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242981-e-20251153-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241137-e-20251170-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243398-e-20251135-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252808-e-20252536-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-20073510-e-20085555-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20241402-e-202415932-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20163553-e-2017393-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310324-e-20252470-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2012-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20121</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-turk-standardlari-enstitusunun-tse-gerceklestirecegi-ulusal-teknik-onay-uygunluk-degerlendirme-faaliyetler</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-sosyal-tesislerine-iliskin-teblig-sayi-2012-8</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-yenilebilir-kazein-ve-kazeinatlarin-kimyasal-analizi-icin-numune-alma-metotlari-tebligi-teblig-no-20126</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-koyulastirilmis-sut-ve-suttozlarinin-kimyasal-analizi-icin-numune-alma-metotlari-tebligi-teblig-no-20123</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-ekmek-ve-ekmek-cesitleri-tebligi-teblig-no-20122</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-281</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2012-yili-merkezi-yonetim-butce-uygulama-tebligi-yuksekogretim-kurumlarina-iliskin-sira-no-1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/devlet-memurlari-kanunu-genel-tebligi-seri-no-161-666-sayili-kanun-hukmunde-kararname-hukumlerine-iliskin</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-66</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-65</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/damga-vergisi-kanunu-genel-tebligi-seri-no-55</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/demir-ve-celikten-imal-edilmis-malzemeler-uzerine-sicak-daldirmayla-yapilan-galvaniz-kaplamalar-ile-ilgili-teblig-ts-en-iso-1461-teblig-no-msg-ms-201116</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sivilastirilmis-petrol-gazlari-lpg-depolama-kurallari-ile-ilgili-teblig-ts-1446-teblig-no-msg-td-2011-12</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ceza-muhakemesi-kanunu-geregince-gorevlendirilen-mudafi-ve-vekillere-yapilacak-odemelere-iliskin-2012-yili-tarifesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2012-yili-serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-asgari-ucret-tarifesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/onaylanmis-kisi-statusune-iliskin-gumruk-genel-tebligi-sira-no-1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4703-sayili-urunlere-iliskin-teknik-mevzuatin-hazirlanmasi-ve-uygulanmasina-dair-kanunla-duzenlenmis-olan-idari-para-cezalarinin-yeni-degerlerinin-duyurulmasina-iliskin-teblig-urun-6dnpry</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tahsilat-genel-tebligi-seri-b-sira-no-6</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/degerli-kagitlar-kanunu-genel-tebligi-sayi-20111</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2012-yilina-ait-genel-yatirim-ve-finansman-programinin-uygulanmasina-iliskin-usul-ve-esaslarin-belirlenmesine-dair-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlari-5I342Q</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tek-tarafli-kontrol-sistemi-kapsaminda-kotaya-tabi-tekstil-urunlerine-ait-kotalarin-dagitimi-ve-yonetimine-iliskin-teblig-20121</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-411</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-280</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no-43</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belediye-gelirleri-kanunu-genel-tebligi-seri-no-40</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-39</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-iletisim-vergisi-genel-tebligi-seri-no-8-52P3cf</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-58</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4077-sayili-tuketicinin-korunmasi-hakkinda-kanunun-22-nci-ve-tuketici-sorunlari-hakem-heyetleri-yonetmeliginin-5-inci-maddelerinde-yer-alan-parasal-sinirlarin-arttirilmasina-iliski-4I76ub</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4077-sayili-tuketicinin-korunmasi-hakkinda-kanunun-25-inci-maddesine-gore-2012-yilinda-uygulanacak-olan-idari-para-cezalarina-iliskin-teblig-teblig-no-tgm-20111</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sivilastirilmis-petrol-gazlari-lpg-piyasasi-kanunu-ve-elektrik-piyasasi-kanununda-degisiklik-yapilmasina-dair-kanunun-16-nci-maddesi-uyarinca-2012-yilinda-uygulanacak-para-cezalari</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektrik-piyasasi-kanununun-11-inci-maddesi-uyarinca-2012-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektrik-piyasasi-kanununda-degisiklik-yapilmasi-ve-dogal-gaz-piyasasi-hakkinda-kanunun-9-uncu-maddesi-uyarinca-2012-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/petrol-piyasasi-kanununun-19-uncu-maddesi-uyarinca-2012-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2012-yili-taniklik-ucret-tarifesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/avukatlik-asgari-ucret-tarifesi-Nq4sqJ</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-NYgo8C</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gider-vergileri-genel-tebligi-seri-no-88</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektronik-defter-genel-tebligi-sira-no-1-4WXMGd</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disi-tebligat-ve-istinabe-taleplerinde-uyulmasi-gereken-usul-ve-esaslara-dair-teblig-VUEUvM</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulkemiz-ve-avrupa-birligine-uye-ulkeler-tarafindan-gumruk-vergilerinin-askiya-alinmasi-ve-otonom-tarife-kontenjani-acilmasi-talep-edilen-urunlere-iliskin-teblig-ithalat-201123</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20118</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201123</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201122</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201121</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-410</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yalanci-tavuk-vebasi-hastaliginda-asisiz-arilik-programina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yatirim-tesvik-belgesi-kapsaminda-mal-tesliminin-vergisel-boyutu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yoga-hizmetlerine-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatife-yapilan-insaat-taahhut-isinde-kdv-iade-talebinin-hangi-tarihten-itibaren-yapilabilecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gemi-ipotegi-sozlesmesinin-damga-vergisi-ve-harctan-istisna-olup-olmadigi-hakkinda</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediye-iktisadi-isletmesinin-mal-ve-hizmet-alimlarina-iliskin-odemelerinin-damga-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmazlarin-is-ortakligina-ayni-sermaye-olarak-konulmasi-ile-ilgili-olarak-tapuda-yapilacak-tescil-islemlerinin-tapu-harcindan-istisna-tutulmasinin-mumkun-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-kayitli-teslimlerde-vadeli-alinan-mallara-iliskin-erken-odeme-indirimi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kullanma-izni-sozlesmesinde-unvan-ve-bedel-degisikligi-yapan-sozlesmenin-damga-vergisi-ve-harc-karsisindaki-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bir-defaya-mahsus-olmak-uzere-unicef-ile-yapilan-sozlesme-geregince-arastirma-projesinde-gorev-alinmasi-dolayisiyla-elde-edilen-gelirin-vergilendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-defter-uygulamasina-gecilecek-2014-takvim-yili-icin-kagit-ortaminda-defter-kullanilip-kullanilamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/e-fatura-uygulamasina-rizaen-dahil-olan-mukelleflerin-2014-takvim-yili-icin-e-fatura-duzenleme-zorunlulugu-bulunup-bulunmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hakedise-tabi-hizmet-sozlesmelerinde-fatura-duzenlenme-tarihi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatifin-kurumlar-vergisi-mukellefiyetinden-tekrar-muafiyete-gecerek-tasfiye-islemlerini-gerceklestirip-gerceklestiremeyecegi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ar-ge-calismalarinin-serbest-meslek-kazancindn-indirilememesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yabanci-plakali-arac-kiralamada-kdv-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ptt-acentelerinin-vergisel-yukumlulukleri-ile-defter-tutma-zorunluluklari-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/indirim-karti-satisi-faaliyetinde-odeme-kaydedici-cihaz-kullanma-zorunlulugu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kupon-karsiliginda-bedelsiz-olarak-verilen-hediye-kuponlarina-iliskin-satislarin-okc-fislerinde-gosterilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/satin-alinan-sirket-hisselerine-yapilan-odemelerin-kayitli-degerinin-uzerinde-olmasi-durumunda-serefiye-olarak-degerlendirilip-degerlendirilemeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/buyuksehir-belediyesine-yapilan-kiralamada-kdv-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024701-e-20251120-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/duzenleme-seklinde-gayrimenkul-satis-vaadi-ve-kat-karsiligi-insaat-sozlesmesi-geregince-verilen-hizmete-karsilik-muteahhide-odenecek-bedel-yerine-eksik-daire-alinmasi-halinde-ne-se</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sosyal-yardimlasma-ve-dayanisma-vakfinin-ogrenci-yurdu-insaati-nedeniyle-yuklenici-firmaya-yapilacak-hakedis-odemelerinden-stp-gvergisi-kdv-tevkifati-ve-damga-vergisi-kesilip-kesil</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kabule-bagli-projelerde-fatura-duzenleme-tarihi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/devralinan-sirkete-ait-gecmis-yil-zararlari-ile-yararlanilmayan-ar-ge-indiriminin-devralan-sirketin-kurum-kazancinin-tespitinde-dikkate-alinip-alinmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cep-telefonu-programlarinda-yapilan-reklam-gosterimi-hizmetinin-kdv-karsisindaki-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-mukim-tc-vatandasi-olmayan-gercek-kisinin-turkiyede-kurulu-bir-bankadan-faiz-geliri-elde-etmesi-halinde-tevkifat-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isvicre-mukimi-firmadan-alinan-tibbi-cihaz-ve-makinelerin-montaji-ile-bakim-onarimi-icin-yapilan-odemeler-uzerinden-tevkifat-yapilip-yapilmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kurum-tarafindan-ortaklara-yapilacak-garantorluk-komisyonu-odemelerinin-kvk-kdv-acisindan-degerlendirilmesi-ve-belge-duzeni</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/istisna-kapsamindaki-yurtdisi-insaat-isine-iliskin-tahsil-edilemeyen-alacagin-supheli-hale-gelmesi-ve-buna-iliskin-kur-farklarinin-degerlemesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sosyal-guvenlik-kurumu-adina-kredi-karti-ile-tahsil-edilen-muayene-katilim-payinin-kdv-karsisindaki-durumu-ve-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kat-karsiligi-insaat-isi-yapan-yapi-kooperatifinin-vergilendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/is-akdi-feshedilen-isciye-odenecek-olan-kidem-ve-ihbar-tazminatlarinin-hangi-donemde-gider-yazilacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/is-sagligi-ve-guvenligi-hizmetlerinin-vergisel-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disina-verilen-muhendislik-hizmetleri-kapsaminda-personele-odenen-ikramiye-ve-kidem-tazminati-odemelerinin-musterek-genel-gider-olarak-degerlendirilip-degerlendirilmeyecegi-ve</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/munfesih-kurumun-beyannamesi-ekinde-verilecek-taahhutnamenin-noter-onayli-olup-olmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknokent-bunyesinde-faaliyet-gosteren-sirketin-4691-sayili-kanun-cercevesinde-yurutulen-projesinin-yaninda-baska-bir-proje-icin-5746-sayili-kanun-hukumlerinden-yararlanip-yararlan</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/saklamaci-kurulus-olan-bankanin-gvk-gecici-67-nci-madde-kapsaminda-tevkifat-yapma-zorunlulugu-bulunup-bulunmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fidan-dikimi-capalama-ve-temizlik-gibi-isler-yapilan-orman-alanlarinin-isyeri-olarak-kabul-edilip-edilemeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/merkezi-abdde-bulunan-sirketin-turkiyedeki-subesinin-kurum-kazancindan-hesaplanan-kurumlar-vergisi-dusuldukten-sonra-kalan-kismin-ana-merkeze-aktarilmasi-halinde-tevkifat-uygulamas</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disindaki-firmaya-yapilan-komisyon-odemelerinde-vergilendirme</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bayilerinin-odeme-kaydedici-cihaz-kullanip-kullanmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/organize-sanayi-bolgesi-icerisinde-yer-alan-bina-ya-da-binalarin-bildirim-verilip-verilmedigine-bakilmaksizin-insaatlarinin-sona-erdigi-tarihi-takip-eden-butce-yilindan-itibaren-5-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bilirkisi-ucretinden-kesilen-gelir-vergisi-ve-damga-vergisinin-kurumlar-vergisinden-mahsup-edilip-edilmeyecegi-fatura-duzenlenip-duzenlenmeyecegi-ve-kdv-hesaplanip-hesaplanmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sinema-filmleri-ve-tv-dizilerinin-gosterim-haklarinin-bir-yildan-uzun-sureli-sozlesme-duzenleyerek-yurt-disi-mukimi-firmalara-satilmasi-durumunda-elde-edilen-gelirin-hangi-donemde-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/imar-islemi-sonucunda-tek-tapu-ve-hisseli-tapu-alinmasinin-muafiyete-etkisi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2863-sayili-kanun-kapsaminda-yapilan-restorasyon-hizmetinde-kdv-istisnasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/deniz-tasima-araclari-icin-limanlarda-yapilan-hasarlarin-tespit-edilmesi-arizalarinin-tespiti-gemilerin-teknik-donanimi-tespiti-hizmetleri-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sosyal-yardimlasma-ve-dayanisma-vakiflarinin-kdv-tevkifati-yapip-yapmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/961900309000-gtip-nolu-bebek-temizleme-pamugunun-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/150-m2-altinda-olan-insaatlarda-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-2026396-e-20264447-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519821-e-20264424-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520164-e-20264435-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202520132-e-20264433-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519823-e-20264425-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514256-e-20264516-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514326-e-20264518-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513904-e-20264515-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513787-e-20264514-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-20139828-e-201410690-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-ceza-dairesi-20158790-e-20157467-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-ceza-dairesi-20152786-e-20158639-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-ceza-dairesi-20164248-e-20165815-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-20158596-e-201611781-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20164268-e-20187764-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-20193747-e-20197567-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-ceza-dairesi-20177705-e-20193220-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20159330-e-20172951-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-200513293-e-2006262-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20213531-e-20212525-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20178750-e-20195435-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20092796-e-20109556-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-202311684-e-202313652-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-201215368-e-20133108-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20203302-e-20207065-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-201711217-e-20212396-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-20254081-e-20256485-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-2025826-e-20251929-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202470-e-2024835-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023426-e-2024906-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231009-e-2024914-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023310-e-2024913-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202462-e-2024832-k-NWyHAv</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231403-e-2024894-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231317-e-2024893-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202471-e-2024838-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231651-e-2024833-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023807-e-2024837-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239389-e-20252136-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239383-e-20252161-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237920-e-20252160-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243462-e-20252146-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310025-e-20252162-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310279-e-20252144-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310047-e-20252148-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310030-e-20252135-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20233221-e-20252147-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231613-e-20252166-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202310857-e-20253201-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025334-e-20253209-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252591-e-20253202-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252601-e-20253213-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312670-e-20253173-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243478-e-20253175-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243479-e-20253174-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243232-e-20253176-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232978-e-2025800-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232975-e-2025797-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232982-e-2025804-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232983-e-2025805-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232986-e-2025808-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232980-e-2025802-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232989-e-2025811-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243612-e-2025852-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232464-e-2025828-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-2024604-e-2024578-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-2024616-e-2024609-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-1-asliye-ticaret-mahkemesi-2026264-e-2026459-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-7-asliye-ticaret-mahkemesi-2023472-e-2023575-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-3-asliye-ticaret-mahkemesi-202438-e-2024356-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-11-asliye-ticaret-mahkemesi-2023819-e-2024189-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-14-asliye-ticaret-mahkemesi-2021685-e-2022377-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-3-asliye-ticaret-mahkemesi-2025338-e-2025885-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-2-asliye-ticaret-mahkemesi-2023196-e-2023369-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-2-asliye-ticaret-mahkemesi-2024635-e-20241298-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-14-hukuk-dairesi-20201134-e-2023437-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-27-hukuk-dairesi-2024989-e-2026942-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-9-asliye-ticaret-mahkemesi-2018660-e-2020249-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-5-asliye-ticaret-mahkemesi-20161000-e-2018626-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bati-asliye-ticaret-mahkemesi-202353-e-20231124-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-7-asliye-ticaret-mahkemesi-2023691-e-2024522-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-20181207-e-2020446-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-bolge-adliye-mahkemesi-13-hukuk-dairesi-2020985-e-202252-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-15-hukuk-dairesi-20211147-e-20211383-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024726-e-20251130-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tarife-siniflandirma-kararlari-seri-no-14</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201120</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20117</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20116</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20115</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tarife-siniflandirma-kararlari-seri-no-13</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektronik-gumruk-islemleri-acil-durum-tebligi-seri-no-1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-BlGGJV</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-iktisadi-tesebbuslerinde-2011-yilinda-uygulanacak-ucretlerin-tespitine-iliskin-teblig-teblig-no-20112</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/konsolide-finansal-tablolara-iliskin-turkiye-finansal-raporlama-standardi-tfrs-10-hakkinda-teblig-sira-no-216</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bireysel-finansal-tablolara-iliskin-turkiye-muhasebe-standardi-tms-27-hakkinda-teblig-sira-no-214</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/diger-isletmelerdeki-paylara-iliskin-aciklamalarla-ilgili-turkiye-finansal-raporlama-standardi-tfrs-12-hakkinda-teblig-sira-no-218</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/iklimlendirme-sanayi-ihracatcilari-birligi-kurulmasina-dair-teblig-ihracat-201118</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/savunma-sanayi-ihracatcilari-birligi-kurulmasina-dair-teblig-ihracat-201117</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-201110</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201113</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201112</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201111</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/surekli-emisyon-olcum-sistemleri-tebligi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-kanunu-genel-tebligi-sira-no-44</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-kIsKgx</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20114</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bagimsiz-ve-urunlere-entegre-salmastrasiz-devirdaim-pompalari-ile-ilgili-cevreye-duyarli-tasarim-gereklerine-dair-teblig-sgm-201115</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belediye-gelirleri-kanunu-genel-tebligi-seri-no-20111</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-201110</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-HA7fPY</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20119</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201119</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201118</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sabit-telefon-hizmetine-iliskin-hizmet-kalitesi-tebligi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/entegre-balastsiz-fluoresan-lambalar-yuksek-yogunluklu-bosalmali-lambalar-ve-bu-lambalari-calistirabilen-balastlar-ve-aydinlatma-armaturleri-ile-ilgili-cevreye-duyarli-tasarim-gere</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/dogrusal-olmayan-ev-tipi-lambalar-ile-ilgili-cevreye-duyarli-tasarim-gereklerine-dair-teblig-sgm-20119</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kayitli-elektronik-posta-sistemi-ile-ilgili-sureclere-ve-teknik-kriterlere-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/milli-emlak-genel-tebligi-sira-no-336</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-yapi-arastirma-dernegi-insaat-teknik-degerlendirme-ve-bilimsel-arastirma-kurumu-iktisadi-isletmesinin-ulus</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-g8jPgv</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-gidalarda-pestisit-kalintilarinin-resmi-kontrolu-icin-numune-alma-metotlari-tebligi-teblig-no-201134</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-belirli-gidalarda-nitrat-limitinin-resmi-kontrolu-icin-numune-alma-numune-hazirlama-ve-analiz-metodu-kriterleri-tebligi-teblig-no-201133</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20113</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-mRUs9J</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201116</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201115</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201114</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201113</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-57</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-araclar-ve-romorklarin-imal-yilinin-belirlenmesi-hakkinda-teblig-teblig-no-sgm-201112</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yatakli-saglik-tesislerinde-yogun-bakim-hizmetlerinin-uygulama-usul-ve-esaslari-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201112</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20118</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/misir-tablasinin-finansal-kiralama-sirketine-tesliminde-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tarh-edilen-kdvnin-indirim-konusu-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/muvazaali-islem-tesisi-olarak-hukmedilmeyerek-davaci-ve-davali-tarafin-sulh-olunmasi-durumunda-satis-vaadi-ve-kat-karsiligi-insaat-sozlesmesi-geregince-insaa-edilecek-tasinmazdaki-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ciftci-mallari-koruma-baskanligina-ait-aracin-motorlu-tasitlar-vergisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/roperleme-ve-benzeri-yer-kontrol-noktalarinin-insasini-kapsayan-gercek-ortofoto-ve-cografi-veri-uretimi-isinin-yillara-sari-insaat-isi-olup-olmadigi-ve-kar-zararin-beyani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapi-ruhsatinda-isyeri-olan-yerin-konut-olarak-satilmasi-durumunda-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-edilmek-uzere-alinan-plastik-hammadde-granul-urunlerinde-kdv-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/toptanci-halinde-faaliyette-bulunanlara-dilimlenmis-ve-paketlenmis-elmanin-tesliminde-uygulanmasi-gereken-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tavuk-unu-tesliminde-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-disi-kentsel-calisma-alaninda-insa-edilecek-konutlarin-tesliminde-uygulanacak-kdv-orani-hk-KVHGBp</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/arac-kiralama-sozlesmesi-ve-eki-kira-sozlesmesinin-damga-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/komutanligin-trafik-harclarindan-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/maliye-hazinesi-uzerine-irtifak-hakki-tesis-sozlesmesi-yapilarak-insa-edilen-seranin-emlak-vergisinden-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tarim-alaninda-uretim-yapan-mukelleflerin-ihrac-kaydiyla-teslimi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sosyal-guvenlik-kurumu-tarafindan-sozlesme-hukumlerine-uyulmamasi-nedeniyle-kesilen-cezalarin-indirim-konusu-yapilip-yapilamayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/acik-teklif-usulu-ihale-suretiyle-kiraya-verilen-otopark-yerinin-katma-deger-vergisine-kdv-tabi-olup-olmadigi-ile-kdv-tevkifati-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isvicre-mukimi-sirkete-gayrimaddi-haklarin-satisinin-ihracat-istisnasi-kapsaminda-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gercek-usulde-kdv-mukellefi-olmayan-kisi-adina-duzenlenen-faturada-tevkifat-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/arac-kiralama-hizmetlerinde-kdv-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turkiyede-ikamet-etmeyenlere-doviz-karsiligi-yapilan-satislarda-istisna-tutari-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mum-boya-kaleminin-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sasi-kamyon-olarak-otvsi-odenen-arac-uzerine-ust-yapi-monte-edilmis-olmasi-halinde-ek-otv-tarhiyati-yapilip-yapilmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/olumsuz-sonuc-alinan-maden-ruhsatinin-iptalinde-arama-giderleri-ile-devlet-katkisi-odemelerinin-ne-zaman-gider-yazilacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-iletisim-vergisinin-gelir-ve-kurumlar-vergisinde-gider-olarak-dikkate-alinmasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/anket-hizmetinde-kdv-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gazla-calisan-su-isiticisinin-bacali-veya-bacasiz-satisinda-otv-matrahi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/420292190000-gtip-nolu-urunun-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapim-isine-ait-hakedis-odemelrinde-damga-vergisi-kesintisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ilk-yardim-hizmetine-uygulanmasi-gereken-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ilk-yardim-hizmetine-uygulanmasi-gereken-kdv-orani-hk-qoss34</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ytb-kapsaminda-alinan-makine-ve-techizatin-vergi-dairesine-bildirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gezi-amacli-kullanilan-sicak-hava-balonlarinin-ithali-ve-bakim-onarimina-yonelik-alinan-hizmetlerde-kdv-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uyku-tulumu-altligi-tesliminde-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ph-notr-sabunlu-temizlik-lifinin-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hava-ambulans-hizmetinde-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/laktoz-adli-urunun-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/340111003000-gtip-numarali-islak-mendilin-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/akaryakit-olarak-kullanilmak-uzere-alinan-on-numara-yaga-iliskin-harcamalarin-ticari-kazancin-tespitinde-gider-olarak-dikkate-alinip-alinamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-bulunan-firma-tarafindan-komisyon-karsiligi-tahsil-edilen-tutarlarin-turkiyedeki-sirkete-aktarilmasinda-vergilendirme</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/soforlu-arac-kiralama-isinde-kdv-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgede-verilen-hizmetlerde-kdv-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/web-sitesinde-acilan-alanin-doldurularak-kullanicinin-erisimine-acilmasi-karsiliginda-elde-edilen-gelir-uzerinden-alan-sahibine-yapilan-odemelerden-tevkifat-yapilip-yapilmayacagi-i</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ucret-geliri-elde-eden-kisinin-egitim-harcamalarini-indirim-konusu-yapip-yapmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disi-istirak-hissesi-satis-zararinin-kurum-kazancindan-gider-olarak-indirim-konusu-yapilip-yapilmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-aktifinde-kayitli-tasinmazin-kamulastirilmasi-sonucu-elde-edilen-kazancin-istisna-kapsaminda-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gida-bankaciligi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediye-tarafindan-yaptirilan-rehabilitasyon-merkezine-sirketin-isminin-verilmesi-karsiliginda-yapilan-odemelerin-reklam-gideri-olarak-degerlendirilip-degerlendirilmeyecegi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yatirim-tesvik-belgesi-kapsaminda-istisna-uygulanmasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihracatla-ilgili-duzenlenen-gumruk-beyannamelerinin-damga-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sozlesmeyle-satin-alinan-tasinmazin-mahkeme-kararina-istinaden-tescilinde-tapu-harcinin-hangi-bedel-uzerinden-odenecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513442-e-20264510-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513751-e-20264511-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514272-e-20264517-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513764-e-20264512-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513781-e-20264513-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514329-e-20264519-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518683-e-20264315-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-2025538-e-20264336-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515290-e-20264360-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202516386-e-20264341-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-20086427-e-20087023-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20219828-e-20216908-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/16-hukuk-dairesi-2010325-e-2010731-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-201010630-e-20126220-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20182951-e-20212244-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/20-hukuk-dairesi-200915663-e-200918092-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-201114336-e-201316949-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-201114336-e-201316949-k-X5uu3e</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/hukuk-genel-kurulu-2007647-e-2007708-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-20081643-e-2009540-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201322340-e-201331390-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201319615-e-201328518-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/6-hukuk-dairesi-201410437-e-201413395-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-201320640-e-20146001-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20153162-e-20155558-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20146774-e-2015213-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20126629-e-20133066-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20127594-e-20132944-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202339-e-2024892-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024174-e-2024869-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024159-e-2024870-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023784-e-2024865-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202334-e-2024867-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231747-e-2024882-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231738-e-2024881-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231204-e-2024868-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023112-e-2024880-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024321-e-2024859-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231704-e-20252174-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231683-e-20252167-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231648-e-20252173-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231605-e-20252139-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231130-e-20252158-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237991-e-20252159-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2023259-e-20252157-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241439-e-20252150-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202313250-e-20253170-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243011-e-20253169-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243315-e-20253167-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232990-e-2025812-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024753-e-2025853-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243353-e-2025835-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232984-e-2025806-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232974-e-2025796-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232979-e-2025801-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243595-e-2025831-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243309-e-2025815-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232991-e-2025813-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232336-e-2025836-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237610-e-20252168-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234110-e-20252172-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024439-e-20252208-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024440-e-20252209-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024128-e-20252210-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024438-e-20252207-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20243940-e-20252205-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238814-e-20252167-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247035-e-20252178-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-1-asliye-ticaret-mahkemesi-20208-e-2021387-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-1-asliye-ticaret-mahkemesi-2020545-e-2021345-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-1-asliye-ticaret-mahkemesi-202044-e-2020421-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-4-asliye-ticaret-mahkemesi-20171037-e-2018552-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-18-asliye-ticaret-mahkemesi-202458-e-2024552-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-10-asliye-ticaret-mahkemesi-2022637-e-2023970-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-18-asliye-ticaret-mahkemesi-202492-e-2024555-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-13-hukuk-dairesi-2025671-e-20251585-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-6-asliye-ticaret-mahkemesi-201883-e-2018682-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-20171122-e-2018677-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-bolge-adliye-mahkemesi-7-hukuk-dairesi-2020540-e-20211225-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-3-hukuk-dairesi-20201311-e-20201154-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-40-hukuk-dairesi-2019914-e-20203827-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-23-hukuk-dairesi-2018842-e-2021379-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-14-hukuk-dairesi-20181960-e-2019890-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-12-hukuk-dairesi-20222151-e-2025767-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-21-hukuk-dairesi-2024524-e-20251827-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-23-hukuk-dairesi-2021513-e-2026293-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-2018795-e-2023537-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201117</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/omrunu-tamamlamis-araclarin-depolamasi-arindirilmasi-sokumu-ve-islenmesine-iliskin-teknik-usuller-tebligi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kiyi-yapi-ve-tesislerinde-planlama-ve-uygulama-surecine-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-turk-standartlari-enstitusunun-gerceklestirecegi-ulusal-teknik-onay-yayimlama-faaliyetlerine-dair-teblig-t</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/iflas-idaresi-ucreti-yazi-ve-teblig-masrafi-tarifesi-hakkinda-teblig-g6hado</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-409</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kooperatifler-ve-ust-kuruluslarinin-yonetim-kurulu-uyeleri-ve-denetcileri-ile-bunlarin-es-ve-hisimlarinin-bagdasmayan-gorevlerine-iliskin-teblig-teblig-no-tgm-201101</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/632-sayili-kanun-hukmunde-kararnamenin-uygulanmasina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20118</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/toprak-kirliliginin-kontrolu-ve-noktasal-kaynakli-kirlenmis-sahalara-dair-yonetmelik-yeterlilik-belgesi-tebligi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapim-islerinde-benzer-is-gruplari-tebligi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20119</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20118</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20117</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201111</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-tgYpRB</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-VhMFVP</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-bva-belgelendirme-ve-dis-ticaret-ltd-stinin-uygunluk-degerlendirme-kurulusu-olarak-gorevlendirilmesine-dai</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201110</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20119</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-408</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-vergisi-askiya-alinmasi-ve-avrupa-birligi-tarafindan-tarife-kontenjani-acilmasi-planlanan-urunlere-iliskin-teblig-ithalat-201122</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20112</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20111</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/zorunlu-deprem-sigortasi-genel-sartlari</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20116</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/buyuksehir-belediyeleri-bunlara-bagli-kuruluslar-sermayesinin-yuzde-ellisinden-fazlasi-buyuksehir-belediyelerine-ait-sirketler-ile-uyeleri-belediyelerden-olusan-mahalli-idare-birli</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/olcu-ve-olcu-aletlerinin-ithalat-ve-ihracatinda-uygulanacak-islemlere-dair-yonetmelik-kapsaminda-olcu-ve-olcu-aletlerinin-ithalat-denetimine-dair-teblig-teblig-no-osgm2011-6</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bazi-alacaklarin-yeniden-yapilandirilmasi-hakkinda-6111-sayili-kanun-genel-tebligi-seri-no-2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20117</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20116</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gecici-ithal-edilen-kara-tasitlarina-iliskin-gumruk-genel-tebligi-serino-1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mecburi-standard-tebligi-teblig-no-osg-201109</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-personeli-genel-tebligi-seri-no-2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/18-yasini-doldurmayanlara-alkollu-ickilerin-satis-ve-sunumunun-yapilamayacagina-iliskin-uyari-yazilarinin-sekli-ve-icerigine-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5811-sayili-bazi-varliklarin-milli-ekonomiye-kazandirilmasi-hakkinda-kanuna-iliskin-genel-teblig-seri-no-4</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elma-ihracatinda-ihracat-iadesi-yardimi-yapilmasina-iliskin-teblig-teblig-no-20112</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20116</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/milli-emlak-genel-tebligi-sira-no-334</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20115</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-Ro5q8V</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/finansal-araclara-iliskin-turkiye-finansal-raporlama-standardi-tfrs-9-hakkinda-teblig-sira-no-211</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemeleri-yonetmeligi-89106eec-kapsaminda-standart-belgelendirme-denetim-deney-muayene-ve-teknik-kontrol-ltd-stinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bazi-alacaklarin-yeniden-yapilandirilmasi-hakkinda-6111-sayili-kanun-genel-tebligi-seri-no-1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20114</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-alacaklarin-yeniden-yapilandirilmasi-seri-no1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20113</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no-81</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-gXXNq5</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20115</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ahsap-masa-ve-sehpa-ayaklarinin-oymaciligi-faaliyetinin-basit-usulden-yararlanip-yararlanamayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gelir-vergisi-kanununun-gecici-84-uncu-maddesi-kapsaminda-yillara-sari-insaat-islerinde-tevkifat</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nakliye-hizmetinin-katma-deger-vergisi-tevkifatina-tabi-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hazir-beton-atiklarinin-tesis-disina-tasinmasi-icin-satin-alinan-nakliye-hizmetinde-tevkifat-uygulamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihtarname-baslikli-kagidin-damga-vergisine-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihale-yoluyla-satin-alinan-bir-tasinmazin-satisi-ile-ilgili-olarak-yonetim-kuruluna-yetki-verilmesine-dair-hukumler-iceren-ticaret-odasi-baskanliginin-meclis-karari-orneginin-suret</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/avrupa-sosyal-guvenlik-sozlesmesi-geregince-italya-sosyal-guvenlik-kurumuna-odenen-sigorta-primlerinin-ucretlinin-gelir-vergisi-matrahinin-tespitinde-indirim-konusu-yapilip-yapilam</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isyeri-yapi-kooperatifinin-insaat-yapim-isine-ait-malve-hizmet-alimina-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-afet-riski-altindaki-alanlarin-donusturulmesi-hakkinda-kanun-kapsamindaki-binalarin-yikilip-yeniden-yapilmasi-icin-imzalanan-kat-karsigi-sozlesmesine-istinaden-insaati-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-afet-riski-altindaki-alanlarin-donusturulmesi-hakkinda-kanun-kapsamindaki-binalarin-yikilip-yeniden-yapilmasi-icin-imzalanan-kat-karsigi-sozlesmesine-istinaden-insaati--PBQGLN</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/210690-gtip-numarasinda-islem-goren-karisik-bitki-caylarina-uygulanacak-katma-deger-vergisi-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknoloji-gelistirme-bolgesinde-faaliyet-gosteren-firma-tarafindan-soguk-lazer-uretimi-projesinin-lisans-ya-da-patent-alinmadan-satisi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolge-sinirlari-icinde-bulunan-gayrimenkul-uzerine-tesis-edilecek-ipotek-isleminden-harc-alinip-alinmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bilanco-esasina-gore-defter-tutan-mukellefin-faaliyetine-son-verdikten-sonra-farkli-bir-faaliyet-konusuyla-yeniden-ise-baslamasi-halinde-tutacagi-defter-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/satis-faaliyetleri-cercevesinde-yapilan-bedelsiz-teslimlerin-gider-yazilip-yazilmayacagi-fatura-nizami-ve-kdv-hesaplanip-hesaplanmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapilan-is-sozlesmesi-cercevesinde-satici-firmanin-urunleri-icin-verilen-servis-hizmetinde-servis-araclariyla-mudahalenin-yapilabilmesi-icin-gerekli-olan-standart-ekipman-ve-parcal</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disi-sube-faaliyetinin-kismi-bolunmeye-konu-olup-olamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapim-isine-iliskin-olarak-ocak-malzemesi-tasinmasi-isinde-kdv-tevkifati</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sokak-hayvanlarinin-bakimi-icin-kurulan-barinakta-calisan-kisiye-odenen-ucretin-gelir-vergisi-tevkifati-ve-damga-vergisi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/arsa-isyeri-ve-meskenin-birlikte-satisinda-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/satis-iade-faturalarinin-indirimli-orana-tabi-kdv-iadesi-isleminde-yuklenilen-kdv-listesine-dahil-edilip-edilmeyecegi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/i-sayili-listenin-b-cetvelinde-yer-alan-mallarin-ithal-edilerek-iv-sayili-liste-kapsaminda-yer-alan-mallarin-imalatinda-girdi-olarak-kullanilmasi-halinde-otv-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/katilim-bankalarina-finansman-destegi-karsiligi-odenen-kar-payinin-gider-yazilmasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/zirai-urun-satan-sirketin-kendi-urettigi-zirai-urunlerin-satisindan-tevkifat-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dsi-ile-yapilan-su-kullanim-hakki-ve-isletme-esaslarina-iliskin-anlasma-geregince-hidroelektrik-kaynak-katki-payi-odenmesi-halinde-ayrica-492-sayili-kanuna-bagli-8-sayili-tarifede-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/odenen-basari-priminin-gider-kaydedilip-edilmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nevi-degisikligi-yoluyla-munfesih-hale-gelen-limited-sirketin-indirimli-kurumlar-vergisi-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ceset-torbasinin-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/diib-kapsamindaki-islemlerin-beyani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mahkeme-kararina-istinaden-tapuda-yapilacak-isim-tashihi-isleminden-ne-sekilde-harc-aranilacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihracati-yapilan-yazilim-hizmetine-iliskin-olarak-ihrac-tarihinden-sonra-yapilan-harcamalarin-giderlestirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kalkinma-ajansi-personeline-ekspertiz-ucreti-yol-ve-konaklama-giderleri-icin-odenecek-ucret-icin-gelir-vergisi-kesintisi-uygulanip-uygulanmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kanada-mukimi-firmadan-alinan-elektronik-malzemelere-iliskin-hizmetlerin-vergilendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/universiteye-bagli-doner-sermaye-isletmeleri-tarafindan-yapilan-teslim-ve-hizmetlerde-kdv</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/aktif-cinko-oksit-tozu-cinko-stearat-tozu-ve-cinko-borat-tozunun-tesliminde-kdv-tevkifati-uygulamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/holding-sirketin-istirak-ettigi-baska-sirkete-ait-gayrimenkulleri-aktifine-gecirerek-satmasi-halinde-kurumlar-vergisi-ve-kdv-istisna-olup-olmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/defne-yaginin-katma-deger-vergisi-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kendi-personeline-lojman-tahsisi-karsiliginda-alinan-bedelde-kdv</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tibbi-cihaz-ve-hastane-malzemelerinin-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hazir-beton-isinde-kdv-tevkifati-jOWDw4</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/anonim-sirkete-ayni-sermaye-olarak-konulacak-tasinmazlarin-tapu-devir-islemi-yapildiktan-sonra-sirket-adina-kayitli-tasinmazlar-ile-yapilacak-tevhit-isleminde-tapu-harci-istisnasi-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hayvansal-atik-aliminda-belge-duzeni-ve-gelir-vergisi-tevkifati</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisindan-turkiyeye-ithal-edilen-sunucu-yenileme-teslimlerinde-vergilendirme</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fazla-veya-yersiz-olarak-hesaplanan-verginin-iadesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-okullara-verilen-egitim-ve-ogretim-destegi-odemeleri-uzerinden-yapilmasi-gereken-katma-deger-vergisi-tevkifat-orani-hakkinda</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-yapi-kooperatifine-yapilan-insaat-taahhut-islerine-uygulanacak-kdv-orani-lBm0DK</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisi-kullanilan-kredi-ile-ilgili-olarak-kreditor-degisikligi-yapilmasi-durumunda-kredi-tutarina-kkdf-hesaplanip-hesaplanmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/engelli-indiriminin-hangi-tarihten-itibaren-uygulanmasi-gerektigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cocuklarin-egitim-harcamalari</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ithalatin-yapildigi-firmanin-yapmis-oldugu-fiyat-indirimlerinin-belgelendirilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513800-e-20264371-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519629-e-20264392-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20259781-e-20264340-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202514854-e-20264349-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515445-e-20264346-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202518117-e-20264358-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202516964-e-20264338-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202513377-e-20264366-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-201424381-e-2015189-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20133869-e-201522741-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-ceza-dairesi-20158835-e-20155617-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-200623180-e-20071061-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-ceza-dairesi-20158862-e-20155978-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-ceza-dairesi-201310487-e-201524567-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20158231-e-20162904-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-20154437-e-20161011-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20147008-e-20154553-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-20165883-e-201611668-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-201539004-e-20184602-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-201227059-e-201311930-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20193387-e-20195096-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-2014410-e-20142325-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20142274-e-201417874-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/3-hukuk-dairesi-20177489-e-201717329-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-200613141-e-2007600-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20109463-e-20121379-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-20207466-e-20209939-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024669-e-2024862-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023893-e-2024860-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024165-e-2024834-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024449-e-2024841-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023809-e-2024831-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023450-e-2024911-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231480-e-2024917-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023543-e-2024900-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231010-e-2024915-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024518-e-2024890-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025251-e-20252171-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310627-e-20252149-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310499-e-20252152-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310813-e-20252138-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239401-e-20252170-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239063-e-20252151-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238799-e-20252169-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237264-e-20252153-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312426-e-20253145-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312075-e-20253141-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243288-e-20253150-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252287-e-20253139-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312425-e-20253144-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20242776-e-20253147-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20241591-e-20253146-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20242822-e-20253148-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312308-e-20253143-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232988-e-2025810-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-202581-e-2025826-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232992-e-2025814-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233146-e-2025827-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024341-e-2025854-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232985-e-2025807-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024989-e-2025834-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242630-e-2025821-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224191-e-2025832-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022902-e-2025768-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252212-e-20252201-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251962-e-20252213-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233678-e-20252136-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238984-e-20252160-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252339-e-20252193-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251800-e-20252191-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20243019-e-20252252-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252265-e-20252242-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-7-asliye-ticaret-mahkemesi-2022654-e-2023111-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-1-asliye-ticaret-mahkemesi-2021384-e-2021701-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-4-asliye-ticaret-mahkemesi-201850-e-2018215-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-201953-e-2019102-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-20141309-e-201948-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-10-asliye-ticaret-mahkemesi-20161055-e-20181359-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bakirkoy-2-asliye-ticaret-mahkemesi-2019558-e-2019840-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-8-asliye-ticaret-mahkemesi-2022174-e-2022143-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-8-asliye-ticaret-mahkemesi-2022190-e-2022155-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-6-asliye-ticaret-mahkemesi-2017578-e-2018679-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-5-asliye-ticaret-mahkemesi-2017181-e-2019326-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-7-asliye-ticaret-mahkemesi-2020590-e-20211019-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-4-asliye-ticaret-mahkemesi-2018701-e-20191009-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-13-asliye-ticaret-mahkemesi-2018489-e-202238-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-7-asliye-ticaret-mahkemesi-2022204-e-2025960-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-2023295-e-2025342-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-7-asliye-ticaret-mahkemesi-2023346-e-2025177-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-3-asliye-ticaret-mahkemesi-2025388-e-2025645-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-15-hukuk-dairesi-201829-e-20181122-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-bolge-adliye-mahkemesi-14-hukuk-dairesi-2022168-e-2022372-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20172081-e-2019564-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251831-e-20253536-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233743-e-20252470-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252582-e-20252473-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-4-asliye-ticaret-mahkemesi-2022459-e-2023686-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20137210-e-20141564-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-20104184-e-201012793-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-20102395-e-20107410-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-406</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/nesli-tehlike-altinda-olan-yabani-hayvan-ve-bitki-turlerinin-dis-ticaretine-iliskin-teblig-dis-ticaret-20111</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20114</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/madeni-yaglarin-ambalajlanmasi-ve-piyasaya-sunumu-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2011-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-6</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2011-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-5</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/finansal-raporlamaya-iliskin-kavramsal-cerceve-hakkinda-teblig-sira-no-209</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozon-tabakasini-incelten-maddelerin-ithaline-iliskin-kota-dagitimi-usul-ve-esaslari-hakkinda-teblig-ithalat-201121</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5201-sayili-kanun-geregince-kontrole-tabi-tutulacak-harp-arac-ve-gerecleri-ile-silah-muhimmat-ve-bunlara-ait-yedek-parcalar-askeri-patlayici-maddeler-bunlara-ait-teknolojilere-ilis-gg9VJP</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-ihale-tebligi-teblig-no-20111</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-404</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-sosyal-tesislerine-iliskin-teblig-sayi-2011-4</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20112</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-korunma-onlemlerine-iliskin-teblig-teblig-no-20111</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-279</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/akrilonitril-ithalatinda-tarife-kontenjani-uygulanmasina-iliskin-teblig-5KJqhe</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2011-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2011-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-3</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-pirinc-tebligi-teblig-no-201060</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20113</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20112</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2011-yili-merkezi-yonetim-butce-uygulama-tebligi-yuksekogretim-kurumlarina-iliskin-sira-no-1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tir-islemleri-seri-no-1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bazi-ticaret-politikasi-onlemleri-mevzuatina-konu-esyanin-ithalatinin-izlenmesine-iliskin-teblig-ithalat-2011-20</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/degerli-kagitlar-kanunu-genel-tebligi-sayi-20102</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ceza-muhakemesi-kanunu-geregince-gorevlendirilen-mudafi-ve-vekillere-yapilacak-odemelere-iliskin-2011-yili-tarifesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-gumruk-islemleri-seri-no77</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-QfhTOK</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/emlak-vergisi-kanunu-genel-tebligi-seri-no-56</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-278</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-402</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-64</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-63</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/damga-vergisi-kanunu-genel-tebligi-seri-no-54</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no42</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belediye-gelirleri-kanunu-genel-tebligi-seri-no-39</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-37</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ozel-iletisim-vergisi-genel-tebligi-seri-no-7-YspFh5</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiyede-uretilen-imal-edilen-veya-montaji-yapilan-cihazlarin-bildirimine-dair-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-277</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tarimsal-urunlerde-ihracat-iadesi-yardimlarina-iliskin-para-kredi-ve-koordinasyon-kurulu-tebligi-teblig-no-201010</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4703-sayili-urunlere-iliskin-teknik-mevzuatin-hazirlanmasi-ve-uygulanmasina-dair-kanunla-duzenlenmis-olan-idari-para-cezalarinin-yeni-degerlerinin-duyurulmasina-iliskin-teblig-tebl</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tek-tarafli-kontrol-sistemi-kapsaminda-kotaya-tabi-tekstil-urunlerine-ait-kotalarin-dagitimi-ve-yonetimine-iliskin-teblig-20111</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201030</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2011-yili-taniklik-ucret-tarifesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-uygunluk-teyit-sistemi-yamtek-tarafindan-karara-baglanan-ulusal-standartlar-hakkinda-teblig-teblig-no-yig2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-32-tasinirlarin-gecici-tahsisi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4077-sayili-tuketicinin-korunmasi-hakkinda-kanunun-25-inci-maddesine-gore-2011-yilinda-uygulanacak-olan-idari-para-cezalarina-iliskin-teblig-teblig-no-trkgm-20102</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4077-sayili-tuketicinin-korunmasi-hakkinda-kanunun-22-nci-ve-tuketici-sorunlari-hakem-heyetleri-yonetmeliginin-5-inci-maddelerinde-yer-alan-parasal-sinirlarin-arttirilmasina-iliski-d2U24A</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kredi-teminati-saglayan-kurulusun-borcuna-mahsuben-borclunun-ihale-yoluyla-satisi-yapilan-tasinmazini-almasi-isleminin-kdv-den-istisna-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hava-tasiti-aliminda-kdv-istisnasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/metalize-ipligin-ithali-ve-yurt-ici-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dava-konusu-edilen-2010-2011-ve-2012-yili-ilk-alti-ayina-faturalarin-2012-yasal-defterlerine-kaydedilerek-indirim-konusu-yapilip-yapilamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yatirim-tesvik-belgesi-kapsaminda-ithal-edilecek-makinalar-nedeniyle-kullanilacak-kredilerde-kkdf-kesintisi-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hollanda-mukimi-firmadan-alinan-tasarim-dokumantasyon-montaj-test-isletmeye-alma-egitim-danismanlik-hizmetlerinin-vergilendirilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/malin-millilesmesinden-sonra-olusan-kilogram-farkinda-kdv-hesaplanip-hesaplanmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/avans-fatura-bedelinin-hangi-donem-kdv-beyaninda-gosterilecegi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/malin-millilesmesinden-sonra-olusan-kilogram-farkinda-kdv-hesaplanip-hesaplanmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uzmanlik-egitimi-kapsaminda-konaklama-iase-ve-tasima-hizmetini-kapsayan-toplam-bedel-uzerinden-kdv-hesaplanacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/841920000019-842139209000-8514400000-ve-901890840019-gtip-nolu-urunlerin-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/finansal-kiralama-sozlesmesinin-27122011-tarihinden-sonra-borc-tasfiye-sozlesmesi-adi-altinda-revize-edilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/390950900000-gtip-nolu-poliuretan-hammaddesinin-ithalinde-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/burun-damlasinin-ithalinde-uygulanmasi-gereken-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bedelsiz-edinilen-ortaklik-payinin-vergilendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/midye-ureticiligi-faaliyetinin-vergilendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/indirimli-kurumlar-vergisi-uygulamasi-1Ii8eH</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ii-grup-korunmasi-gerekli-kultur-varligi-olarak-tescil-edilen-yapinin-satilmasinda-vergilendirme-ve-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ii-grup-korunmasi-gerekli-kultur-varligi-olarak-tescil-edilen-yapinin-satilmasinda-vergilendirme-ve-belge-duzeni-ve-tapu-harci-istisnasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2013-tarihli-yapi-ruhsatinda-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ikinci-el-binek-otomobili-aliminda-odenen-kdvnin-indirilip-indirilemeyecegi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/proje-kapsaminda-150-m2den-kucuk-konutlarin-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bir-yilin-alti-aydan-fazla-kismini-yurt-disinda-geciren-serbest-meslek-erbabinin-tam-mukellef-olarak-mi-vergilendirilecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cemaat-vakfina-tasinmaz-bagislanmasi-durumunda-tapuda-yapilacak-tescil-isleminden-tapu-harci-aranilip-aranilmayagi-ile-anilan-bagis-isleminin-veraset-ve-intikal-vergisinden-istisna</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cemaat-vakfina-bagislanacak-gayrimenkulun-tapu-harciveraset-ve-intikal-vergisinden-istisna-olup-olmadigi-ve-bagis-makbuzu-duzenlenip-duzenlenmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dar-mukellef-isletmeye-yapilan-odemelerde-vergi-kesintisi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasfiye-zararinin-gecmis-yil-karlarina-mahsubu-ile-defter-degeri-sifirlanmamis-olan-muhtelif-sabit-kiymetlerin-kayitlardan-nasil-tenzil-edilecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatife-alinacak-malzemelerin-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/komur-ocaklarinda-calisan-iscilere-odenen-ihbar-ve-kidem-tazminatlarinin-gelir-ve-damga-vergisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mesafeli-satis-sozlesmesi-kapsaminda-internet-uzerinden-yapilan-satislarda-iade-edilen-mala-iliskin-odenen-kdvnin-indirimi-ve-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/harita-muhendisligi-faaliyetinde-baska-muhendislere-komisyon-karsiligi-is-yaptirilmasi-durumunda-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bir-aydan-az-bir-sureyle-yapilacak-satislar-icin-yeni-nesil-odeme-kaydedici-cihaz-kullanma-mecburiyeti-bulunup-bulunmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cam-sedimentasyon-tupunun-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/korumali-isyeri-hibe-destegi-sozlesmesinde-damga-vergisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sanayide-enerji-verimliligi-proje-yarismasinda-odul-alan-firmalara-yapilacak-odemelerden-veraset-ve-intikal-vergisi-kesilip-kesilmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ithal-edilen-iktisadi-kiymetin-kiralanmasi-isleminde-montaj-giderlerinin-maliyete-eklenip-eklenemeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozellestirme-bedeli-lisans-ihale-bedeli-ve-su-kullanim-bedeli-odenmesi-durumunda-elektrik-uretimi-lisans-harci-odenip-odenmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/benzinle-calisan-bahce-tirpani-agac-kesme-motoru-sebze-tarlasi-capalama-motoru-elektrik-ureten-jenerator-ve-benzeri-tarim-arac-ve-aletlerinin-alim-satimi-ve-tamirati-faaliyetinin-g</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisindan-alinan-bilgisayar-oyunlarinin-satisinin-kurumlar-vergisi-katma-deger-vergisi-ve-belge-duzeni-acisindan-degerlendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-faaliyette-bulunan-borsalarin-degerlemede-esas-alinip-alinamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/amortisman-ayrilmaya-baslanacak-tarih-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/radyasyona-karsi-koruyucu-elbisenin-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mobilya-cizimi-teknik-detaylandirma-ve-danismanlik-hizmetlerinin-serbest-meslek-faaliyeti-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/internet-adres-adinin-kiralamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/8451-gtip-nolu-makine-teslimlerinde-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sermaye-artirimi-olarak-konulan-tasinmazlarin-sermaye-artirimi-isleminin-mahkeme-karari-ile-iptali-neticesinde-eski-maliklerine-devrinde-tapu-harci-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-yapilan-insaat-projesi-kapsaminda-yurt-disinda-bulunan-tedarikcilerden-temin-edilen-insaat-malzemeleri-icin-yurt-icindeki-bankalarda-acilan-pesin-veya-vadeli-akreditif</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tapusu-bulunmayan-binanin-devir-teslim-tutanagi-ile-sirkete-devri-halinde-aktiflestirilmesinin-mumkun-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ticaret-borsasi-istiraki-olan-sirketin-aracilik-faaliyetlerinin-kdv-den-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-aktifine-kayitli-tasinmaz-satisinin-vergi-kanunlari-karsisindaki-durumu-vyF96K</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023288-e-2024818-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023234-e-2024820-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023232-e-2024819-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024336-e-2024887-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024173-e-2024871-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024337-e-2024888-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023462-e-2024884-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024104-e-2024885-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2023461-e-2024883-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024242-e-2024886-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237453-e-20252145-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237476-e-20252141-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20236895-e-20252137-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20235092-e-20252168-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231366-e-20252125-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202311257-e-20252118-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310050-e-20252127-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232535-e-20252133-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232216-e-20252113-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2023449-e-20252115-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312071-e-20253149-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312082-e-20253142-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025809-e-20253188-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025808-e-20253187-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025676-e-20253184-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025793-e-20253186-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025701-e-20253185-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252379-e-20253166-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252382-e-20253164-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241163-e-2025793-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233650-e-2025785-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20223963-e-2025773-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022903-e-2025769-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20221851-e-2025767-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022182-e-2025765-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231789-e-2025784-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242722-e-2025781-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241568-e-2025786-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241569-e-2025788-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233628-e-20252236-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023673-e-20252235-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20243347-e-20252250-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246978-e-20252244-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20242249-e-20252153-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20232111-e-20252218-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023171-e-20252214-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-6-asliye-ticaret-mahkemesi-2017535-e-2018677-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-3-asliye-ticaret-mahkemesi-2021385-e-2024440-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-3-asliye-ticaret-mahkemesi-2024344-e-2024441-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-7-asliye-ticaret-mahkemesi-2018597-e-20181034-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-7-asliye-ticaret-mahkemesi-2018537-e-20181035-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-6-asliye-ticaret-mahkemesi-2018157-e-2018772-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-16-asliye-ticaret-mahkemesi-2025534-e-2025556-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-17-hukuk-dairesi-20202268-e-2024336-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/kayseri-bolge-adliye-mahkemesi-6-hukuk-dairesi-20221019-e-20221019-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-1-asliye-ticaret-mahkemesi-2019895-e-20191293-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-45-hukuk-dairesi-2020598-e-2022278-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-31-hukuk-dairesi-2022865-e-202433-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-31-hukuk-dairesi-2022854-e-202431-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-bolge-adliye-mahkemesi-14-hukuk-dairesi-2023664-e-2026111-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-43-hukuk-dairesi-2021466-e-2024479-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-17-hukuk-dairesi-20221034-e-2026472-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-17-hukuk-dairesi-20181280-e-2018957-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-2-asliye-ticaret-mahkemesi-202076-e-2021393-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-13-asliye-ticaret-mahkemesi-2015106-e-2022720-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-2-fikri-ve-sinai-haklar-hukuk-mahkemesi-2021154-e-2022151-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310810-e-20252517-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241647-e-20251113-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241636-e-20251112-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252581-e-20252474-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20262772-e-20264803-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20126645-e-20133728-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/20-hukuk-dairesi-2009560-e-20093595-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/17-hukuk-dairesi-20064328-e-20067877-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-pgKJF9</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sivilastirilmis-petrol-gazlari-lpg-piyasasi-kanunu-ve-elektrik-piyasasi-kanununda-degisiklik-yapilmasina-dair-kanunun-16-nci-maddesi-uyarinca-2011-yilinda-uygulanacak-para-cezalari</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/petrol-piyasasi-kanununun-19-uncu-maddesi-uyarinca-2011-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektrik-piyasasi-kanununda-degisiklik-yapilmasi-ve-dogal-gaz-piyasasi-hakkinda-kanunun-9-uncu-maddesi-uyarinca-2011-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/elektrik-piyasasi-kanununun-11-inci-maddesi-uyarinca-2011-yilinda-uygulanacak-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disi-tebligat-ve-istinabe-taleplerinde-uyulmasi-gereken-usul-ve-esaslara-dair-teblig-VdTBye</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/avukatlik-asgari-ucret-tarifesi-haYDbg</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ortak-yerlesim-ve-tesis-paylasimina-iliskin-usul-ve-esaslar-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-cLGMat</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-vergisi-askiya-alinmasi-ve-avrupa-birligi-tarafindan-tarife-kontenjani-acilmasi-planlanan-urunlere-iliskin-teblig-ithalat-201024</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-okVkEq</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disi-turizm-fuarlarina-katilimin-ve-turizm-tanitma-ve-pazarlama-faaliyetlerinin-desteklenmesine-iliskin-teblig-teblig-no-20109</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-401</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bir-kisim-motorlu-karayolu-tasitlarinin-piyasadan-cekilmesine-iliskin-teblig-teblig-no-62</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kobiler-icin-turkiye-finansal-raporlama-standardi-hakkinda-teblig-sira-no-208</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201028</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201027</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201029</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201026</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-denetimi-uygulama-yonetmeliginin-gecici-9-maddesine-gore-yapilan-yapi-denetimi-izin-belgesi-muracaatlarinin-degerlendirilmesine-dair-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gider-vergileri-genel-tebligi-seri-no-87</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tahsilat-genel-tebligi-seri-c-sira-no-2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-ab-katilim-oncesi-yardim-araci-ipa-cerceve-anlasmasina-iliskin-gumruk-genel-tebligi-seri-no-1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-nziy1c</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2011-2013-donemi-butce-cagrisi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-silahli-kuvvetlerinde-gorev-yapan-askeri-ve-sivil-personelin-genel-saglik-sigortasi-kapsamina-alinmasi-hakkinda-teblig-8b9opb</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/rekabet-kurulundan-izin-alinmasi-gereken-birlesme-ve-devralmalar-hakkinda-teblig-teblig-no-20104</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/doku-kulturu-yontemleri-ile-meyveasma-fidaniuretim-materyali-ve-cilek-fidesi-uretimi-sertifikasyonu-ile-pazarlamasi-tebligi-teblig-no-201047</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-400</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-276</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-31-doner-sermayeli-isletmeler-detayli-hesap-plani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-YcW4EP</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-turk-standardlari-enstitusunun-tse-gerceklestirecegi-uygunluk-degerlendirme-ve-belgelendirme-islemleri-hak</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-ghdZ0M</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mecburi-standard-tebligi-teblig-no-osg-201025</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tarife-siniflandirma-kararlari-seri-no-12</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/milli-emlak-genel-tebligi-sira-no-328</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-36</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-tarim-havzalari-uretim-ve-destekleme-modeline-gore-2010-yili-urunu-hububat-ve-baklagil-fark-odemesi-destegine-iliskin-bakanlar-kurulu-karari-uygulama-tebligi-no-201041</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-275</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201025</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemeleri-yonetmeligi-89106eec-kapsaminda-szutest-teknik-kontrol-ve-belgelendirme-hizmetleri-tic-ltd-stinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-teblig-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201024</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201023</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gelir-vergisi-genel-tebligi-seri-no-274</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/3218-sayili-serbest-bolgeler-kanunu-genel-tebligi-seri-no-2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-iktisadi-tesebbuslerinde-2010-yilinda-uygulanacak-ucretlerin-tespitine-iliskin-teblig-teblig-no-20101</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201022</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201021</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201019</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sut-sagim-makinesi-kovasi-satisinda-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/4743-sayili-yasa-kapsaminda-satin-alinacak-gayrimenkulun-tapu-islemlerinde-harc-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mukellefin-yaninda-calistirdigi-cocuguna-odedigi-ucretin-ticari-kazancin-tespitinde-gider-yazilip-yazilamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/5580-sayili-kanun-geregi-ozel-okullarda-ogrenim-gorecek-ogrencilere-verilen-egitim-ve-ogretim-desteginde-tevkifat-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/90049090-gtip-numarali-yuzucu-gozlugunun-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/300490000000-gtip-numarali-vajinal-jelin-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/riboflavin-lens-solusyonu-ithali-ve-yurt-ici-tesliminde-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tablet-veya-kapsul-seklindeki-bitkisel-gida-takviyesi-tesliminde-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/otv-i-sayili-listenin-a-cetvelinde-yer-alan-urunlerin-birlesiminden-yine-ayni-listede-yer-alan-yeni-bir-urun-elde-edilmesi-halinde-yuklenilen-otvnin-iadesinin-mumkun-olup-olmadigi-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/branda-ile-kapali-hali-sahanin-emlak-vergisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiracinin-kusurundan-dolayi-mahkeme-kararina-gore-odenmesine-karar-verilen-ancak-kiralayan-tarafindan-odenen-alacak-gecikme-faizi-mahkeme-harc-ve-masraflarinin-indirim-konusu-yapil</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/oivnin-odeme-kaydedici-cihaz-fisinde-gosterilip-gosterilemeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dava-sonucu-icra-dairesince-yatirilan-tutarin-kdv-karsisindaki-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ortaklardan-biri-tarafindan-teminat-mektubu-verilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kapali-alanda-tarimsal-faaliyette-bulunulan-cam-sera-icin-cevre-temizlik-vergisi-odenip-odenmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-yetkilileri-ve-musterileri-icin-konut-olarak-kiralanan-gayrimenkule-ait-giderlerin-indirim-konusu-yapilip-yapilamayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kollektif-sirketin-sermaye-sirketi-ile-birlesmesi-halinde-vergilendirme-ve-beyan</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-aktifinde-kayitli-bulunan-ve-kira-geliri-elde-edilen-gayrimenkul-satisinin-kv-ve-kdvden-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/siparis-uzerine-gerceklestirilen-ar-ge-projeleri-nedeniyle-ara-donemlerde-tahsil-edilen-tutarlar-uzerinden-yurtdisinda-odenen-vergilerin-mahsubu</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2013-hesap-donemine-iliskin-verilen-bildirim-uzerine-2014-yilinin-nisan-ayinda-tahakkuk-ettirilmekle-birlikte-mayis-ayinda-odenecek-harcin-kurumlar-vergisi-matrahinin-tespitinde-di</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/almanya-mukimi-sirketten-isim-hakkinin-satin-alinmasi-halinde-yapilacak-odemeler-uzerinden-tevkifat-yapilip-yapilmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-iadesinin-geminin-yapiminin-bitirilip-ihrac-isleminin-gerceklestigi-donemde-mi-yoksa-hizmetin-gerceklestigi-donemde-mi-yapilacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/4077-sayili-kanun-kapsaminda-yapilan-satislar-icin-isyeri-acilmasi-durumunda-esnaf-muafligindan-yararlanip-yararlanamayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mimari-projenin-izinsiz-kullanimi-nedeniyle-mahkeme-kararina-gore-odenen-telif-hakki-tazminatinin-vergilendirilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sporculara-odenen-ucretler-uzerinden-yapilacak-vergi-tevkifati-ve-asgari-gecim-indirimi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kullanilmis-mobilya-ve-beyaz-esya-alim-satiminda-basit-usulden-faydalanilip-faydalanilamayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/neo-grup-tasarim-muhendislik-bilgi-iletisim-ve-egitim-danismanlik-ltdsti</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bedelsiz-mal-tesliminde-belge-duzeni-ile-form-ba-bs-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediye-ile-yapilan-sut-tedarik-sozlesmesine-istinaden-ayni-yardim-amacli-sut-teslimlerinde-sevk-irsaliyesi-duzenlenip-duzenlenmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/rektifiye-edilmis-kullanilmis-iplik-ve-dokuma-makinelerinin-finansal-kiralama-sirketleri-ile-diger-alicilara-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/aile-saglik-merkezlerinde-verilen-vergi-beyannameleri-ve-sigorta-bildirgelirende-damga-vergisi-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/amortismana-tabi-sut-veren-canli-hayvanlarin-satisindan-elde-edilen-karin-yenileme-fonunda-takip-edilip-edilemeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-tevkifati-MnbxZK</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gercek-usulden-basit-usule-gecis</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fason-uretim-sozlesmesi-kapsaminda-ilgili-firmaca-bakimi-ustlenilen-hayvanlarin-urununun-ayni-firmaya-satilmasi-durumunda-mukellefiyet-tesisi-ve-uyulmasi-gereken-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hong-kong-mukimi-firmadan-alinip-yurt-disinda-yerlesik-firmaya-satilan-muhendislik-hizmeti-karsiliginda-vergi-tevkifati-yapilip-yapilmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatifin-arsasini-tokiye-devretmesi-ve-karsiliginda-toki-tarafindan-her-uyeye-birer-daire-sertifikasi-verilmesinin-gelir-vergisi-kurumlar-vergisi-ve-kdv-acisindan-degerlendiril</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gumruklu-sahada-antrepo-kiralanmasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/riskli-yapi-raporu-alinan-bina-ve-yanindaki-parsellerin-tevhid-edilerek-bina-insa-edilmesi-durumunda-insa-edilecek-bina-tesliminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isletme-ve-yonetim-ihizmetlerinde-kdv-orani-ve-tevkifat-uygulamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapim-isleri-ile-birlikte-ifa-edilen-harita-ve-kadastro-islerinin-alt-yukleniciye-devredilmesi-halinde-tevkifat-uygulamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/diib-sahibi-mukelleflerin-ihrac-kaydiyla-tesliminde-iade-edilecek-kdv-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yabanci-bayrakli-gemilere-yapilan-seyir-kitabi-ve-haritasi-cinsi-esya-teslimlerinde-kdv-istisnasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/jandarma-genel-komutanligina-teslim-edilmek-uzere-ithal-edilen-araclarin-otv-ve-kdv-den-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gumruk-beyannamesinin-tescil-tarihinden-sonra-verilen-ardiye-ve-depolama-hizmetlerinin-kdvden-istisna-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-teslimlerinde-uygulyanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uluslararasi-ucuslarda-kullanilan-internet-paketinin-kdv-ve-oiv-karsisindaki-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-faaliyetinde-kullanmak-uzere-bedelsiz-kiralanan-arac-icin-gelir-vergisi-tevkifati-yapilip-yapilmayacagi-araca-ait-bakim-benzin-masraflarinin-gider-olarak-gosterilip-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/misirdaki-sirkete-verilen-danismanlik-hizmetinin-amerikadaki-merkeze-fatura-edilmesi-durumunda-misirdan-yapilan-odemeler-uzerinden-yapilan-tevkifatin-turkiyede-mahsup-edilip-edilme</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/danimarka-mukimi-firmadan-server-ve-yazilim-vasitasiyla-alinan-tv-yayini-dagitim-hizmetinin-kurumlar-vergisi-ve-kdv-kanunu-karsisindaki-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-20182623-e-20185074-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/12-hukuk-dairesi-20183069-e-20186652-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20121124-e-20135493-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20112050-e-20111466-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-201612266-e-20193133-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/21-hukuk-dairesi-2018553-e-20192876-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20121135-e-20123336-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/8-hukuk-dairesi-20123140-e-20124624-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20114298-e-20134459-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-ceza-dairesi-20113394-e-20124876-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20112850-e-20116633-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/7-ceza-dairesi-20213096-e-202118908-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/4-hukuk-dairesi-20254849-e-202510040-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-20112575-e-20116458-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/11-hukuk-dairesi-2013185-e-201317002-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-hukuk-dairesi-20086555-e-20096958-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/23-hukuk-dairesi-20137134-e-201492-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/22-hukuk-dairesi-201210312-e-201214027-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20086977-e-20093108-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/13-hukuk-dairesi-201330138-e-20149164-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-202470-e-2024835-k-EPfEfu</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231453-e-2024923-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231714-e-2024843-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20221564-e-2024785-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20231364-e-2024800-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024788-e-2024796-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024584-e-2024805-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024591-e-2024783-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-20221523-e-2024777-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/vergi-dava-daireleri-kurulu-2024615-e-2024766-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237124-e-20252124-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20252060-e-20252109-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024856-e-20252131-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244591-e-20252128-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241125-e-20252130-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245728-e-20252123-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025794-e-20252112-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20251078-e-20252111-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245733-e-20252121-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025239-e-20252134-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025703-e-20253179-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252376-e-20253163-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025652-e-20253182-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025653-e-20253183-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025709-e-20253180-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202310827-e-20253159-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252375-e-20253162-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20239885-e-20253160-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252374-e-20253161-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241103-e-2025794-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241662-e-2025779-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231273-e-2025780-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231368-e-2025777-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231164-e-2025775-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233470-e-2025782-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224694-e-2025774-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022557-e-2025766-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231477-e-2025778-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20223307-e-2025783-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023420-e-20252217-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023418-e-20252215-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233702-e-20252231-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246464-e-20252232-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20242565-e-20252229-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023118-e-20252233-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20242254-e-20252230-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20242229-e-20252145-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-4-asliye-ticaret-mahkemesi-2023728-e-2025111-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238131-e-20252222-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-4-asliye-ticaret-mahkemesi-2023729-e-2025119-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-8-asliye-ticaret-mahkemesi-2018129-e-2021706-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-1-asliye-ticaret-mahkemesi-2019899-e-202042-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/bursa-1-asliye-ticaret-mahkemesi-2019900-e-202041-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/antalya-4-asliye-ticaret-mahkemesi-202264-e-2022739-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-6-asliye-ticaret-mahkemesi-2024212-e-2024412-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-1-asliye-ticaret-mahkemesi-2023338-e-2026155-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-3-asliye-ticaret-mahkemesi-20231003-e-2024726-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-4-asliye-ticaret-mahkemesi-2021856-e-2024265-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-2-asliye-ticaret-mahkemesi-2024552-e-2026224-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-bolge-adliye-mahkemesi-26-hukuk-dairesi-20212222-e-202420-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-9-asliye-ticaret-mahkemesi-2016751-e-2019362-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-7-asliye-ticaret-mahkemesi-202550-e-2025879-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-20-asliye-ticaret-mahkemesi-202698-e-202666-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-11-asliye-ticaret-mahkemesi-2022839-e-2025323-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/izmir-2-asliye-ticaret-mahkemesi-2021239-e-2022299-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-13-asliye-ticaret-mahkemesi-2025586-e-2025595-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-bolge-adliye-mahkemesi-14-hukuk-dairesi-2020855-e-2023503-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinda-kurum-katkisina-iliskin-usul-ve-esaslara-dair-teblig-20101</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201018</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yaglik-aycicegi-tohumu-ve-ham-aycicegi-tohumu-yagi-ithalatinda-tarife-kontenjani-uygulanmasina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201020</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-tY28os</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tibbi-cihazlar-uyari-sistemine-iliskin-usul-ve-esaslar-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-399</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/dahilde-isleme-rejimi-degerlendirme-kurulunun-calisma-usul-ve-esaslari-hakkinda-teblig-ihracat-20109</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-PaD5E3</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-usul-kanunu-genel-tebligi-sira-no-398</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/degerli-kagitlar-kanunu-genel-tebligi-sayi-20101</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-seri-no-62</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-alberk-qa-uluslararasi-teknik-kontrol-ve-belgelendirme-asnin-uygunluk-degerlendirme-kurulusu-olarak-gorevl</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-kanunu-genel-tebligi-sira-no-43</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-universal-sertifikasyon-ve-gozetim-hizmetleri-tic-ltd-stinin-uygunluk-degerlendirme-kurulusu-olarak-gorevl</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201017</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-vergisi-askiya-alinmasi-ve-avrupa-birligi-tarafindan-tarife-kontenjani-acilmasi-planlanan-urunlere-iliskin-teblig-ithalat-201023</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-tarim-havzalari-uretim-ve-destekleme-modeline-gore-2010-yili-urunu-yagli-tohumlu-bitkiler-fark-odemesi-destegine-iliskin-bakanlar-kurulu-karari-uygulama-tebligi-teblig-no-2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-201016</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-turkiye-hazir-beton-birligi-kalite-guvence-sistemi-iktisadi-isletmesinin-uygunluk-degerlendirme-kurulusu-o</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-GDmNB3</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201015</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201014</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201013</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201012</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/vergi-kimlik-numarasi-genel-tebligi-seri-no-4</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ulusal-meslek-standartlarina-dair-teblig-XYmQfp</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sosyal-guvenlik-kurumu-asgari-iscilik-tespit-komisyonunca-belirlenen-cesitli-iskollarina-ait-asgari-iscilik-oranlarini-gosterir-teblig-p6G4cI</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20104</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tehlikeli-maddeler-icin-yaptirilacak-zorunlu-sorumluluk-sigortalarina-iliskin-tarife-ve-talimat</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disinda-fuar-duzenlenmesine-ve-degerlendirilmesine-iliskin-teblig-ihracat-20105</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-201011</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/finansal-araclara-iliskin-turkiye-finansal-raporlama-standardi-tfrs-9-hakkinda-teblig-sira-no-172</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/rekabet-kurulu-nezdinde-yapilan-sozlu-savunma-toplantilari-hakkinda-teblig-teblig-no20102</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sgs-supervise-gozetme-etud-kontrol-servisleri-anonim-sirketinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-teblig-no-sgm-20104</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-tabi-olacagi-kriterler-hakkinda-yonetmelik-kapsaminda-turkiye-cimento-mustahsilleri-birligi-kalite-cevre-kurulu-iktisadi-isletmesinin-uygunluk-degerlendirme-kur</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/dosyaya-giris-hakkinin-duzenlenmesine-ve-ticari-sirlarin-korunmasina-iliskin-teblig-teblig-no-20103</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/merkezi-tuzel-kisilik-bilgi-sisteminin-ticaret-sicili-memurluklarinda-uygulanmasi-hakkinda-teblig-ic-ticaret-20101</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tarimsal-urunlerde-ihracat-iadesi-yardimlarina-iliskin-para-kredi-ve-koordinasyon-kurulu-tebligi-teblig-no-20105</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-20108</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/araclar-ve-bunlarin-aksam-sistem-ve-ayri-teknik-uniteleri-ile-ilgili-tip-onayi-yonetmelikleri-ve-teknik-duzenlemelerin-uygulama-usul-ve-esaslari-hakkinda-teblig-teblig-no-sgm-20101</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mecburi-standard-tebligi-teblig-no-osg-20106</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/meyer-uluslararasi-uygunluk-degerlendirme-hizmetleri-limited-sirketinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-teblig-no-sgm-20102</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tabii-afet-nedeniyle-gelir-kaybi-ve-alt-yapi-hasarina-ugrayan-belediyelerin-ve-ozel-idarelerin-yapmalari-gereken-islemler-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url></urlset>