<?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/teblig/gelir-vergisi-genel-tebligi-seri-no-272</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-37</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-20099</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/siniflandirma-calismalarina-iliskin-degerlendirme-formlarinin-hazirlanmasina-ve-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-200930</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-200929</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-200928</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-200927</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-200921</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-200917</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-transit-rejimi-seri-no-1</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-200926</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-200925</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-200924</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-200923</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-200922</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-200920</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-no11</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/insan-tasimak-uzere-tasarimlanan-kablolu-tasima-tesisatinin-ruhsatlandirilmasi-bakim-ve-isletilmesine-dair-teblig-sgm-200911</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ogrenim-veveya-katki-kredisi-borclarinin-5917-sayili-butce-kanunlarinda-yer-alan-bazi-hukumlerin-ilgili-kanun-ve-kanun-hukmunde-kararnamelere-eklenmesi-ile-bazi-kanun-ve-kanun-hukm</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-20092</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-universal-sertifikasyon-ve-gozetim-hizmetleri-ticaret-ltd-stinin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-teblig-n</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-tebar-test-belgelendirme-arastirma-ve-gelistirmeticaret-asnin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-teblig-no-y</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-2009-2</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-200916</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-200915</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-200914</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-200913</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-200912</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/devlet-muhasebesi-standardi-6-dms-6-konsolide-ve-bireysel-mali-tablolar</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/temerrude-dusmus-kredi-karti-borclarinin-yapilandirilmasinda-kullanilacak-endeks-katsayilari-hakkinda-teblig</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-52</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5746-sayili-arastirma-ve-gelistirme-faaliyetlerinin-desteklenmesi-hakkinda-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/iflas-idaresi-ucreti-yazi-ve-tebligat-masrafi-tarifesi-hakkinda-teblig</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-200911</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-iktisadi-tesebbuslerinde-2009-yilinda-uygulanacak-ucretlerin-tespitine-iliskin-teblig-teblig-no-20091</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kentsel-atiksu-aritimi-yonetmeligi-hassas-ve-az-hassas-su-alanlari-tebligi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/musterilerden-varlik-transferlerine-iliskin-turkiye-finansal-raporlama-standardi-yorumu-tfrs-yorum-18-hakkinda-teblig-sira-no-153</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-200918</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/holding-olarak-faaliyet-gosteren-sirketin-aktifinde-kayitli-bulunan-gayrimenkullerin-satisinda-kurumlar-vergisi-ve-kdv-istisnasindan-yararlanilip-yararlanilamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/keceli-pvc-drenaj-borusunun-ithal-veya-tesliminde-uygulanan-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teknede-verilen-hizmetlerde-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bilancoya-tabi-ferdi-isletmenin-adi-ortakliga-donusturulmesinde-izlenecek-yol-ile-stoktaki-mallara-fatura-duzenlenip-duzenlenmeyecegi-ile-okcnin-nasil-kullanilacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/servis-tasimaciligi-nedeniyle-kiralanan-araca-iliskin-giderlerin-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/kent-kart-dolum-bedelleri-ile-personelin-sehir-ici-yol-giderlerinin-belgelendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bedelsiz-ortaklik-payinin-muhasebelestirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kismi-bolunme-sozlesmesinin-damga-vergisinden-istisna-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/aktiflestirilmemis-tasinmazlarla-ilgili-indirim-konusu-yapilan-kdv-ile-atiklere-dair-kdv-tutarina-iliskin-vergi-indirimi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tekme-onleyici-suluk-burun-sallik-enjektor-biberon-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/5605-gtip-pozisyonunda-yer-alan-urunlerin-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/i-sayili-listede-yer-alan-ve-09082012-tarihinde-satin-alinan-madeni-yaglarin-imalata-sokulmaksizin-31122012-tarihinde-satilmasi-halinde-vergi-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vazife-malulunune-kullandirilan-faizsiz-konut-kredisinin-damga-vergisi-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/kollektif-sirketlerin-tasfiye-beyannamesi-verip-vermeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/insaat-projelerinde-proje-yonetim-kalite-kontrol-ve-denetim-hizmetleri-sunan-firmada-tevkifat-uygulamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/doktorun-cesitli-alanlarda-almis-oldugu-uzmanlik-egitimleri-ile-ilgili-olarak-icra-edecegi-serbest-meslek-faaliyetleri-danismanlik-egitim-vbicin-pos-cihazi-kullanip-kullanmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/doktorun-cesitli-alanlarda-almis-oldugu-uzmanlik-egitimleri-ile-ilgili-olarak-icra-edecegi-serbest-meslek-faaliyetleri-danismanlik-egitim-vbicin-pos-cihazi-kullanip-kullanmayacagi-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/beraber-oturulan-gayrimenkulun-mahkeme-kararina-istinaden-ese-intikal-ettikten-sonra-satilmasi-durumunda-iktsap-tarihi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kollektif-sirketin-anonim-sirkete-donusmesi-halinde-ortaklara-verilecek-as-hisselerinin-iktisap-tarihinin-ne-olacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mal-sevkiyatlarinda-bedelsiz-fatura-duzenlenip-duzenlenemeyecegi-ve-iki-ayri-serbest-bolgede-imal-edilen-urunlerin-ihracati-nedeniyle-istihdam-edilen-personele-odenen-ucretlerde-ge</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/birlesik-arap-emirlikleri-mukimi-sirketin-turkiyede-acacagi-irtibat-burosunun-kv-gv-dv-ve-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-yerlesik-firmadan-alinan-ilan-yayimlama-hizmeti-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ilk-madde-ve-malzeme-mahiyetinde-olan-ve-olmayan-ahsap-malzemelerinde-tevkifat-uygulamasi-hakkinda</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtici-ve-yurtdisindan-hazir-kart-alimi-ve-bu-kartlarin-yine-yurtici-ve-yurtdisi-satisinin-kdv-ve-oiv-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/merkezi-yurt-disinda-olan-bir-firmanin-istanbul-subesinin-yurt-disindaki-firmaya-verdigi-pazar-hakkindaki-danismanlik-hizmetinin-istisna-kapsaminda-degerlendirilip-degerlendirileme</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kullanilmis-bilgisayar-ve-parcalari-ile-hurda-bilg-ve-parcalarinin-kdv-orani-ve-hurda-bilg-satislarinda-tevkifat-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hasta-tasima-arabalarinda-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisindan-gelen-hastalarin-hastane-ve-komisyon-ucretinde-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/emniyet-kemeri-tesliminde-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vakif-universitesinin-kdv-iade-islemlerinde-vergi-inceleme-raporu-ve-teminat-aranip-aranmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-adina-tescil-edilmeyen-simulator-yapmak-ve-kalan-parcalarini-piyasada-satmak-icin-alinan-binek-otonun-kdvsinin-indirim-konusu-yapilip-yapilamaycagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/basit-usule-tabi-mukellefe-iliskin-vergilendirme-donemi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tekne-ile-motorun-birlestirilmesinde-otv-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihale-kararinda-damga-vergisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-bulunan-gayrimenkulun-devri-icin-yurt-disinda-duzenlenen-devir-sozlesmesinin-notere-ibrazinin-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/6306-sayili-kanun-kapsaminda-guclendirilmesi-veya-yikilip-yeniden-yapilmasi-durumunda-intikal-eden-tasinmaz-icin-veraset-ve-intikal-vergisi-aranilip-aranilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vasiyet-alacaklisi-ve-kanuni-mirascinin-ayni-mal-ile-ilgili-olarak-veraset-ve-intikal-vergisi-yukumlulugu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kosgebden-alinan-hibenin-vergilendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yardimlasma-kooperatifinin-uyelerine-verdigi-borc-paralarin-vergilendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kaybolan-mala-iliskin-duzenlenen-faturada-gosterilen-kdv</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yatirim-icin-alinan-845610001000-ve-845710900000-gtip-nolu-makinelerin-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kullanilmis-minibus-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bina-gorevlisi-icin-sgkya-verilen-sigorta-prim-bildirgelerinin-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/lise-diplomalarindan-harc-tahsil-edilip-edilmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uretim-amacli-alinan-ilk-madde-ve-malzemenin-konsinye-mal-olarak-kabul-edilip-edilemeyecegi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/e-faturaya-gecme-talebi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/prefinansman-saglama-asamasinda-duzenlenecek-sozlesmenin-ve-ipotek-tesisinin-damga-vergisi-ve-harctan-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/indirimli-orana-tabi-islemler-ile-indirimli-orana-tabi-olmayan-islemlerin-birlikte-yapilmasi-durumunda-atik-hesaplanmasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-edilen-mallar</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uluslararasi-tasimacilikta-kdv-iadesi-1uymYS</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/15-ceza-dairesi-201710044-e-201915023-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-20125495-e-20129028-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-2011622-e-20111049-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-20168542-e-20198104-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-201612146-e-20198644-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/18-hukuk-dairesi-201416174-e-201414790-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-201611096-e-20171319-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-20167173-e-20172017-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-20171592-e-20173840-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-20163367-e-20193706-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-20171595-e-20173839-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-20177201-e-20193463-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-20178442-e-20193913-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-2012618-e-20124705-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-20176303-e-201716087-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-20212436-e-20216788-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-20104689-e-20118057-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-201610985-e-20194130-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-2023516-e-2024775-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-2024259-e-2024788-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-2023223-e-2024815-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-2024531-e-2024761-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-20231718-e-2024750-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-20231404-e-2024801-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-20231017-e-2024781-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-2024759-e-2024768-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-2024661-e-2024786-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241215-e-2025738-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243425-e-2025713-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-202583-e-2025743-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20221367-e-2025719-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224481-e-2025723-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232432-e-2025744-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232473-e-2025721-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232312-e-2025729-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232181-e-2025737-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023834-e-2025745-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025927-e-20252016-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234377-e-20252091-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237442-e-20252101-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20235686-e-20252060-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236849-e-20252062-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236440-e-20252061-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237531-e-20252066-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236891-e-20252063-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20241708-e-20252112-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247369-e-20252017-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-20201515-e-2024463-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-2026324-e-2026350-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-1-asliye-ticaret-mahkemesi-2020450-e-2021487-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-11-hukuk-dairesi-2023910-e-2023999-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-2018931-e-2019215-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-2019958-e-2021335-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-20221241-e-2023268-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-bolge-adliye-mahkemesi-4-hukuk-dairesi-2023196-e-2023564-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-2019222-e-2020669-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-22-hukuk-dairesi-2020573-e-20221711-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-19-asliye-ticaret-mahkemesi-201829-e-2019342-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-201896-e-2019147-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-14-asliye-ticaret-mahkemesi-2022228-e-2023331-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-8-asliye-ticaret-mahkemesi-2024304-e-202594-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-20172836-e-20201086-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-20221537-e-202371-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-20221706-e-2026699-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-2015259-e-202081-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-2021535-e-2022711-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238559-e-20252404-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251443-e-20252450-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20241568-e-20252438-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-201214754-e-20138158-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251545-e-20253463-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236964-e-20252418-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-202214279-e-202217153-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-20177692-e-20194247-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202555-e-20252449-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-391</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-200919</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-20091</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sulak-alanlar-tebligi-teblig-no-5</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-200910</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-200917</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-200916</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-200915</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-200914</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-20099</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-20098</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-20097</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalinde-tek-tarafli-kontrol-sistemi-kapsaminda-kota-uygulanan-tekstil-urunlerine-ait-kotalarin-ikinci-bolumunun-dagitimi-ve-yonetimine-iliskin-teblig-20095</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-200922-M6KVPt</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-20095</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gemilerden-atik-alinmasi-ve-atiklarin-kontrolu-yonetmeligi-cercevesinde-uygulanacak-ucretler-ve-esaslar-hakkinda-teblig-teblig-no-20093</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-20096</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-20094</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-20093</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-haricte-isleme-gecici-ihracat-seri-no1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mali-suclari-arastirma-kurulu-genel-tebligi-sira-no-8</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-71</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-avrupa-birligi-katilim-oncesi-yardim-araci-ipa-cerceve-anlasmasi-genel-tebligi-sira-no1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/nakit-disi-varliklarin-ortaklara-dagitimina-iliskin-turkiye-finansal-raporlama-standardi-yorumu-tfrs-yorum-17-hakkinda-teblig-sira-no-147</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-20092</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-20091</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-324</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-323</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-200913</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-200912</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-200910</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-200909</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-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/arayuz-teknik-ozelliklerinin-yayimlanmasina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/alberk-qa-uluslararasi-teknik-kontrol-ve-belgelendirme-anonim-sirketinin-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/ticaret-sirketlerinin-tuzel-kisiligi-bulunmayan-bir-ortaklik-yapisi-ile-islettikleri-ticari-isletmelerin-ticaret-sicillerine-tescili-hakkinda-teblig-ic-ticaret-20092</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-vyUYcr</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ambulans-ve-acil-bakim-teknikerleri-ile-acil-tip-teknisyenlerinin-calisma-usul-ve-esaslarina-dair-teblig</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-33</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-20098</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-56</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-20092</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kiyi-tesisi-yapim-taleplerinin-degerlendirilmesine-dair-teblig-teblig-no-20092</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-59</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-1</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-teblig-teblig-no-20091</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-29-butcelestirilmis-borclar-hesabi</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-26ymxm</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-ihracat-seri-no-1</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-20096</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/otvsiz-alinan-yakitin-kullanilamayarak-ikinci-doneme-devredilmek-istenmesi-halinde-ymm-raporu-gerekip-gerekmedigi-hk</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-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kamu-menfaatine-yararli-derneklerin-kdv-ve-otv-karsisindaki-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirketin-aktifinde-kayitli-tasinmazin-ifraz-islemi-yapildiktan-sonra-satisinin-kv-ve-kdvnden-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/internet-sitesi-uzerinden-on-line-olarak-ve-elektronik-posta-mesaji-ile-gerceklestirilen-mal-veveya-hizmet-alim-satim-islemlerinde-damga-vergisi-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmazlarin-sahibi-tarafindan-cocuklarina-ivazsiz-intikalinde-vergisel-durum-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turk-silahli-kuvvetleri-mehmetcik-vakfinca-alinan-ihale-kararlari-ve-vakfin-taraf-oldugu-sozlesmelerin-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/taseron-sozlemesinindamga-vergisi-matrahi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teslim-ve-hizmetlerde-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/engelliler-icin-yonlendirici-levha-teslimlerinin-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/yurtdisinda-kurulan-sirket-ile-yurtdisinda-bulunan-banka-arasinda-duzenlenen-kredi-sozlesmesi-ile-yurtdisinda-kurulan-sirket-ile-turkiyede-bulunan-sirket-arasinda-yurtdisindan-sagl</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/eczaci-olarak-calisan-esten-dolayi-ucretli-calisan-esin-asgari-gecim-indiriminden-yararlanacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/merkezi-yurtdisinda-bulunan-pilot-ortaga-duzenlenecek-faturada-kdv-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/eski-damacanalarin-vuk-kv-ve-kdv-acisindan-degerlendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/beton-mikserinin-sokulup-beton-pompasi-monte-edilen-kamyonda-otv-farki-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yem-katki-maddesinin-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/th-koopreatifin-iki-yildan-fazla-suredir-aktifinde-kayitli-olan-idari-bina-ve-arsasi-ile-fazla-islerlerinin-satilmasinin-kv-ve-kdv-karsisindaki-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gunubirlik-tesis-icinde-yer-alan-ikinci-sinif-lokantada-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kulce-ve-tane-bicimindeki-altin-teslimlerine-iliskin-kdv-indirimi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disindan-saglanan-roaming-hizmetinin-kdv-ve-oivne-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiymetli-tas-ihtiva-eden-altin-ve-gumus-urunlerin-teslimine-iliskin-matrah-hesabi-ve-kdv-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-iadesi-rArgrb</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/karagoz-perde-oyununun-esnaf-muafligi-kapsaminda-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/basit-usul-mukellefiyetten-gercek-usule-gecis</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/basit-usul-mukellefiyetten-gercek-usule-gecis-fQr6mK</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-kazancinin-tespitinde-akbil-fislerinin-indirimm-konusu-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ust-hakki-tesis-edilen-tasinmaz-uzerinde-insa-edilen-tesislerin-kdvden-istisna-tutulmasinda-ruhsat-tarihinin-esas-alinip-alinamayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/avukatin-muvekkil-ve-misafirlerini-agirlamak-icin-kiralayacagi-meskene-ait-kira-ve-diger-giderlerinin-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/su-birlikleri-tarafindan-duzenlenen-makbuzlarin-indirimiadeye-konu-edilip-edilememesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/polis-okulu-kantini-isletmesinin-vergisel-boyutu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/avukatin-disardan-aldigi-avukatlik-hizmeti-icin-odedigi-bedellerin-gelir-vergisi-tevkifatina-ve-kdvye-tabi-olup-olmayacagi-ile-gider-yazilmasinin-mumkun-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kimyasal-atiklarin-tasinmasi-hizmetinde-tevkifat-uygulanip-uygulanmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hava-meydanlari-isletmesinden-kiralanan-alan-icine-yapilan-otopark-otomasyon-sistemi-yenileme-projesi-isinin-kdv-kanununun-13e-maddesi-kapsaminda-istisnaya-tabi-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/engellerin-kullanimina-mahsus-uretilen-engelsiz-tuvalet-ve-bebek-bakim-kabini-teslimininde-istisna-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/961900409000-gtip-numarasinda-tanimli-gogus-pedinin-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/220710001012-701790000000-290230-gtip-numarali-urunlerin-yurtici-kdv-satis-oranlari-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/povidon-iyot-etodalak-paracetamol-ve-metamizol-sodyumanaljin-diye-adlandirilan-urunlerin-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/seyahat-acentesi-belgelendirilemeyen-giderlerin-gider-ve-indirimi-belge-duzeni</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bakim-ve-onarim-hizmetlerinin-kdv-kv-ve-damga-vergisi-acisindan-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tapu-kaydinin-beyan-hanesinde-6306-sayili-kanun-geregince-riskli-yapidir-beyani-bulunan-tasinmazlarin-tevhidinde-tapu-harci-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/deniz-ticaret-odasina-kayitli-bulunmayan-dernegin-otv-sifira-indirilmis-yakit-imkanindan-yararlanmasinin-mumkun-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisi-konaklama-bedellerinde-belge-duzeni-ile-kdv-uygulamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tevkifat-uygulamasi-DCI2J4</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-bulunan-sirkete-doviz-kredisi-verilmesi-islemi-icin-duzenlenen-sozlesmenin-ihracat-kapsaminda-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/egitime-100-destek-kampanyasi-cercevesinde-yapilacak-bagis-ve-yardimlarin-kurumlar-vergisinden-indirim-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dar-mukellef-kurumun-turkiyedeki-personeline-yapacagi-dogrudan-odemenin-gelir-vergisinden-istisna-olmasi-bir-sirket-araciligi-ile-yapilmasi-halinde-istisnadan-faydalanamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/basit-usulde-mukellefiyetten-gercek-usule-gectikten-sonra-tekrar-basit-usule-donus-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-ortagi-olan-turist-rehberinin-rehberlik-faaliyeti-icin-ayrica-mukellefiyet-actirip-actirmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/saglik-harcamalarinin-yazar-kasa-fisi-ile-belgelendirilmesi-halinde-indirim-konusu-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yeni-nesil-odeme-kaydedici-cihazla-yapilan-satislarda-hangi-belgelerin-girilerek-tahsilatin-sonlandirilacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252514-e-20253422-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-20177795-e-20193821-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-20149910-e-201413422-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-20168986-e-20178913-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-20185384-e-20213345-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-20112185-e-20131466-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-20121465-e-20138670-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-20113387-e-201112712-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-20179658-e-20218738-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-201110784-e-20139116-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-20061057-e-20062084-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-20085476-e-20095548-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-20101794-e-20102114-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-2008784-e-20087541-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-201114083-e-201118855-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-202112258-e-20224507-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-20104996-e-20115111-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-201010433-e-20114441-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-201110113-e-20121866-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-2018664-e-2020312-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-20171019-e-2020335-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-2023730-e-2024721-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-2022424-e-2023478-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-20251102-e-202682-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-2025328-e-202681-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-2022555-e-20251121-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-22-hukuk-dairesi-20201216-e-20221790-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-20211664-e-202589-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-6-asliye-ticaret-mahkemesi-2022162-e-202424-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-5-asliye-ticaret-mahkemesi-2021553-e-2023695-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-2022159-e-2023691-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-9-hukuk-dairesi-20211683-e-20232386-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-2022595-e-2022822-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-bolge-adliye-mahkemesi-6-hukuk-dairesi-20191703-e-20212208-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-2020416-e-2022289-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-2020397-e-2023161-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-20213067-e-2025902-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-2022916-e-202435-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243665-e-20251018-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-20166752-e-20196204-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-20168031-e-20187373-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238791-e-20252432-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20236898-e-20252435-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025681-e-20253434-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233684-e-20251027-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-2014960-e-20143353-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-20095</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5225-sayili-kultur-yatirimlari-ve-girisimlerini-tesvik-kanunu-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/tekerlekli-araclar-ve-bu-araclara-takilan-veveya-araclarda-kullanilan-aksam-ve-parcalar-ile-ilgili-birlesmis-milletler-avrupa-ekonomik-komisyonu-teknik-duzenlemelerinin-uygulamaya-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2009-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-7</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-20093</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4735-sayili-kamu-ihale-sozlesmeleri-kanunu-kapsamindaki-yapim-islerinde-beklenmeyen-fiyat-artislari-nedeniyle-uygulanacak-ilave-fiyat-farki-esaslarinin-uygulanmasina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tasfiye-isletme-bolge-mudurlukleri-hizmet-tarifesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-sarap-tebligi-teblig-no-200867</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-20091</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tanker-temizleme-tesisleri-tebligi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ihalelere-yonelik-basvurular-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kultur-yatirimi-ve-girisimlerinde-tesvik-kapsaminda-calistirilacak-personele-iliskin-usul-ve-esaslara-dair-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kooperatifler-ve-ust-kuruluslarinin-genel-kurul-toplantilarina-bakanlik-temsilcisi-gorevlendirilmesi-islemlerinde-uyulmasi-gerekli-usul-ve-esaslara-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2009-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/2009-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/ithalatta-gozetim-uygulanmasina-iliskin-teblig-teblig-no-20094</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-20093</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sigorta-ve-reasurans-ile-emeklilik-sirketlerinin-teknik-karsiliklarinin-yatirilacagi-yabanci-varliklara-iliskin-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-390</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-CpBwHc</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-20092</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5510-sayili-kanun-geregince-kendi-adina-ve-hesabina-bagimsiz-calisanlardan-5-yili-asan-sureye-iliskin-prim-borcu-bulunanlar-icin-yapilacak-islemler-hakkinda-teblig-2ltptQ</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2009-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/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-20091</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2009-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/bazi-sanayi-urunlerinin-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/2009-yili-merkezi-yonetim-butce-uygulama-tebligi-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-tecil-ve-taksitlendirme-seri-no-1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tutun-uretiminden-vazgecip-alternatif-urun-yetistiren-ureticilerin-desteklenmesine-dair-kararin-uygulanmasina-iliskin-teblig-200871</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-271</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-2009-yili-tarifesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurt-disindaki-isletmede-bulunan-net-yatirimin-finansal-riskten-korunmasina-iliskin-turkiye-finansal-raporlama-standardi-yorumu-tfrs-yorum-16-hakkinda-teblig-sira-no-125</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gayrimenkul-insaat-anlasmalarina-iliskin-turkiye-finansal-raporlama-standardi-yorumu-tfrs-yorum-15-hakkinda-teblig-sira-no-124</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-200842</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-200841</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belirli-ucuncu-ulkelerde-islem-gordukten-sonra-geri-ithal-edilen-belirli-tekstil-urunlerine-ve-giyim-esyasina-uygulanan-ekonomik-etkili-haricte-isleme-rejimi-tebligi-20094</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-20093</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalinde-tek-tarafli-kontrol-sistemi-kapsaminda-kota-uygulanan-tekstil-urunlerine-ait-kotalarin-birinci-bolumunun-dagitimi-ve-yonetimine-iliskin-teblig-20092</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/cift-tarafli-kontrol-sistemi-kapsaminda-kota-uygulanan-tekstil-urunlerinin-ithaline-iliskin-teblig-20091</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2009-yili-taniklik-ucret-tarifesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sigorta-ve-reasurans-sirketleri-ile-emeklilik-sirketlerinin-konsolide-finansal-tablolarinin-duzenlenmesine-iliskin-teblig</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-2009-yili-tarifesi-Fuumlo</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-4822-sayili-kanun-ile-degisik-22-nci-ve-tuketici-sorunlari-hakem-heyetleri-yonetmeliginin-5-inci-maddelerinde-yer-alan-parasal-si</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4822-sayili-kanun-ile-degisik-4077-sayili-tuketicinin-korunmasi-hakkinda-kanunun-5728-sayili-kanunla-degisik-25-inci-maddesine-ve-5560-sayili-kanunla-degisik-5326-sayili-kabahatler</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-389</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-66</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-200840</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/muhasebe-sistemi-uygulama-genel-tebligi-turk-lirasi-ve-kurus-kullaniminda-ozel-kesim-muhasebe-sistemine-iliskin-olarak-isletmeler-tarafindan-uyulacak-esaslar-hakkinda-sira-no-15</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-31</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-58</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/vekalet-ucretinin-kdvnin-konusuna-girip-girmedigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bakanlar-kurulunca-vergi-maufiyeti-taninan-vakfa-gayrimenkul-bagislanmasinda-gayrimenkulun-sadece-kuru-mulkiyetinin-bagislanmasi-halinde-tapu-harci-odenip-odenmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bilgisayar-programi-ve-yazilimi-faaliyeti-ile-reklam-gelirinin-vergilendirilmesi</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-Bchvxg</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/terk-edilen-faaliyetten-kaynaklanan-zararin-mahsubu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgeye-yapilan-model-kaliplarin-hizmet-ihraci-kapsaminda-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-erbabi-olan-arsa-sahibine-karsi-ifa-edilen-denetim-hizmetlerinin-kdv-tevkifatina-tabi-tutulup-tutulmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ticaret-ve-sanayi-odasina-yapilan-dergi-tasarimi-ve-tanitim-filmi-cekimi-isinin-kdv-tevkifatina-tabi-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ayakkabi-imalatinda-kullanilan-taban-celigi-ve-bel-celigi-satisinda-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/personel-tasimaciligi-sozlesmesinin-damga-vergisi-matrahinin-nasil-hesaplanacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sureti-noterde-tasdik-edilen-sozlesmenin-yeniden-noterde-duzenlenmesi-halinde-damga-vergisine-tabi-tutulup-tutulmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/borc-ve-odeme-taahhut-belgesinin-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/anapara-ve-faiz-iceren-kredi-sozlesmesinin-hangi-tutar-uzerinden-damga-vergisine-tabi-olacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/feragatnamelerde-damga-vergisi-ve-noter-harci-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-merkez-adresinin-sirket-sube-adresine-nakledilmesi-islemi-ile-daha-once-ticaret-siciline-tescil-edilmis-sirket-yetkililerinin-sirket-nakli-nedeniyle-yeni-adreste-bulunan-tic</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/aktife-kayitli-tasinmazlarin-kiraya-verilmesi-ve-satisinda-kurumlar-vergisi-ve-kdv-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ciro-priminde-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/aracin-hurda-olarak-veya-yedek-parca-olarak-satisinda-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/malzemesiz-olarak-verilen-temizlik-ve-hasta-bakim-hizmetlerinde-kdv-tevkifati</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/universiteye-bagli-doner-sermaye-isletme-mudurlugunun-yargi-harci-muafiyeti-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/noterde-tasdiki-istenilen-ek-sozlesmeden-hangi-oranda-harc-alinacagi-hk</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-gayrimenkulun-satin-alinmasi-isleminde-harc-alinip-alinmayacagi-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-genel-kurul-karari-ile-iptali-neticesinde-ortaklara-devrinde-tapu-harci-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/rezerv-yapi-alani-olan-parseller-uzerine-insaa-edilecek-gayrimenkullere-iliskin-olarak-duzenlenecek-sozlesmelerin-ve-yapilacak-islemlerin-damga-vergisi-ve-harctan-istisna-olup-olma</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/adi-ortakligin-sermaye-sirketine-donusmesi-ve-hisse-senetlerinin-devri-halinde-deger-artisi-kazanci-hesaplanip-hesaplanmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/aktiflestirilen-finansal-kiralamaya-konu-iktisadi-kiymeti-kullanma-hakkinin-ilgili-genel-tebliglerde-kiralama-konusu-iktisadi-kiymet-icin-belirlenmis-usul-ve-esaslar-cercevesinde-a</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-A9MCtK</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/4632-sayili-kanunun-gecici-1-maddesi-kapsaminda-vakifsandiklardan-bireysel-emeklilik-sistemine-yapilan-aktarimlarda-vergilendirme-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yasam-koclugu-ve-yoga-egitmenligi-faaliyetinin-vergilendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiraci-olarak-faaliyette-bulunulan-isyerinin-elektrik-su-dogalgaz-harcamalarinin-gider-yazilip-indirim-konusu-yapilmasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiraci-olarak-faaliyette-bulunulan-isyerinin-elektrik-su-dogalgaz-harcamalarinin-gider-yazilip-indirim-konusu-yapilmasi-hk-Tc7nRK</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/manevi-tazminat-odemesi-uzerinden-gelir-vergisi-tevkifati-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/antrepo-hizmeti-faturasinin-kimin-adina-duzenlenmesi-gerektigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ucuncu-sahislar-tarafindan-abonelere-duzenlenen-faturalarin-bayii-tarafindan-odenmesi-ve-bedelsiz-olarak-abonelere-verilen-urunlere-iliskin-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/taserona-hizmet-karsiliginda-verilecek-dairelere-iliskin-kazancin-vergilendirilmesi-ve-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-bulunan-grup-sirkete-temin-edilen-borc-tutari-ile-ilgili-olarak-faiz-hesaplanmasi-ve-muhasebe-kaydi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/polis-kantinlerinin-e-fatura-ve-e-defter-kullanma-zorunlulugunun-bulunup-bulunmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kat-karsiligi-insaat-sozlesmesine-gore-muteahhitin-arsa-rayic-bedelini-maliyete-eklemesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gumruk-bolgesi-icinde-bulunan-gecici-depolama-alanindaki-mallarin-bir-kisminin-baiska-bir-firmaya-devrinde-ruhsat-harci-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-kayitli-teslimlerde-malhizmet-alis-tarihi-ile-odeme-tarihi-arasinda-olusan-kur-farkinin-vergilendirilmesi-ve-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yeni-nesil-eft-pos-cihazi-kullanimi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konsimentolarin-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/ziraat-odasina-ait-iktisadi-isletmenin-kurulus-islemleri-nedeniyle-yapilacak-tescil-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/mahkeme-kararina-istinaden-tapu-mudurlugunde-tanzim-edilen-satis-sozlesmesinin-hata-nedeniyle-iptali-uzerine-davaci-adina-kayitli-gayrimenkulun-tapu-kaydinin-iptal-edilerek-eski-ma</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/muris-muvazaasina-dayali-tapu-iptal-ve-tescil-davasina-iliskin-mahkeme-kararina-istinaden-tapuda-yapilacak-tescil-isleminden-aranilacak-tapu-harci-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gida-tarim-ve-hayvancilik-bakanligi-tarafindan-bedelsiz-teslim-edilecek-tekne-icin-gemi-sicil-harci-alinip-alinmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isyerleri-ve-otoparklarin-emlak-vergisi-hesaplanmasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/20122-sira-nolu-kdv-ic-genelgesinin-yururlugunden-sonra-vergi-daireleri-tarafindan-soz-konusu-ic-genelge-ekinde-yer-alan-formata-uygun-olmayan-istisna-belgesi-duzenlenmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6446-sayili-kanun-kapsaminda-damga-vergisi-istisnasi-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bankanin-4743-sayili-yasa-kapsaminda-edindigi-tasinmazin-satisinda-tapu-harci-alinip-alinmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/19-hukuk-dairesi-20089996-e-200811252-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-20164531-e-20186353-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-20161746-e-20173432-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/9-hukuk-dairesi-200828071-e-20108557-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-20246132-e-20256506-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-2023352-e-20241831-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-20123140-e-201214979-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-201472-e-20143981-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-201514739-e-20158329-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-20182036-e-20215782-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-20205703-e-20212599-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-2021469-e-20213307-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-20213376-e-20217941-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-20085167-e-200810078-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-20112688-e-20116143-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-20061234-e-20069070-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-2023545-e-20243293-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-20237657-e-20237971-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-2023938-e-2024764-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-2024662-e-2024787-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-202371-e-2024774-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-20221576-e-2024789-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-20221609-e-2024790-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-2023517-e-2024776-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-20231748-e-2024743-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-202354-e-2024780-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-2023845-e-2024784-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-2023929-e-2024778-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237142-e-20252105-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237377-e-20252083-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20236902-e-20252104-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237649-e-20252070-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241127-e-20252082-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025852-e-20252066-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232559-e-20252067-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238700-e-20252036-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245814-e-20252044-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20231597-e-20252076-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312910-e-20253107-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243070-e-20253122-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20242224-e-20253124-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252303-e-20253132-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243829-e-20253134-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252462-e-20253105-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20241323-e-20253103-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025382-e-20253138-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251551-e-20253123-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231591-e-2025736-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224164-e-2025740-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231790-e-2025724-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20222611-e-2025739-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231989-e-2025730-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20221323-e-2025698-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224691-e-2025700-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20223019-e-2025699-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247483-e-20252020-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247495-e-20252075-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237893-e-20252102-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238299-e-20252074-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246401-e-20252085-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246833-e-20252077-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252129-e-20252071-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024906-e-20252103-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024909-e-20252106-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-202394-e-2026161-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025342-e-20252073-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-20181326-e-20181215-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-2025200-e-2025215-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/diyarbakir-bolge-adliye-mahkemesi-2-hukuk-dairesi-20251267-e-20251485-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-2017692-e-2018311-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-2021502-e-2022691-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-11-asliye-ticaret-mahkemesi-2022810-e-2023345-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-20212263-e-2025201-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-20241081-e-20251343-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-2023764-e-2026824-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-2016961-e-2018394-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-2021613-e-2021692-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-2017673-e-20181511-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-2024308-e-2024547-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-20251173-e-2026347-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-2024849-e-20241111-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-202546-e-2026204-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244879-e-20252402-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232952-e-20252394-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202310776-e-20253409-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-44-hukuk-dairesi-20202052-e-20231688-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-20157287-e-20178240-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20243332-e-20252385-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-20127812-e-201215686-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238487-e-20252400-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232784-e-20251001-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-201220840-e-201229348-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/anonim-ve-limited-sirketlerin-sermayelerini-yeni-asgari-miktarlara-yukseltme-surelerinin-uzatilmasina-iliskin-tebligde-degisiklik-yapilmasina-dair-teblig-teblig-no-ic-ticaret-20082</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-270</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-57</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-54</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-51</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-40</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-35</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-4-c1xCKE</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-YZODCn</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/istanbul-elektrik-elektronik-ve-makina-sanayi-mamulleri-ihracatcilari-birligi-adinin-degistirilmesine-dair-teblig-teblig-no-ihracat-200817</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-388</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/avukatlik-asgari-ucret-tarifesi-pNhHIT</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-200839</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-200836</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-200835</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-200834</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-200838</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-200837</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2008-yili-urunu-hububat-ve-baklagil-ureticilerine-destekleme-primi-odenmesine-dair-bakanlar-kurulu-karari-uygulama-tebligi-teblig-no-200868</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-269</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-1</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-2009-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-2009-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-2009-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-2009-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/ege-istanbul-akdeniz-ve-guneydogu-anadolu-canli-hayvan-su-urunleri-ve-mamulleri-ihracatci-birliklerinin-adinin-degistirilmesine-dair-teblig-teblig-no-ihracat-200816</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-387</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-200833</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-200832</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-20085</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-20084</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-tarife-seri-no11</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-200827</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-4</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2008-yili-urunu-kutlu-pamuk-yaglik-aycicegi-soya-fasulyesi-kanola-dane-misir-aspir-ve-zeytinyagi-ureticilerine-destekleme-primi-odenmesine-iliskin-bakanlar-kurulu-karari-uygulama-t</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-hindiba-ekstrakti-tebligi-teblig-no-200856</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tedavi-yardimina-iliskin-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/kamu-iktisadi-tesebbuslerinde-2008-yilinda-uygulanacak-ucretlerin-tespitine-iliskin-teblig-teblig-no-20081</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-319</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/uluslararasi-banka-hesap-numarasi-hakkinda-teblig-sayi-20086</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-gorevlilerinin-maluliyet-islemleri-hakkinda-teblig-YVcRy4</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-gorevlilerinin-tahsis-yardimlarina-iliskin-teblig-qPqoZj</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sigortalinin-olumunde-hak-sahibi-olan-ana-ve-babaya-aylik-baglanmasinin-tespitine-iliskin-teblig-tvmGpi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/is-kazasi-ve-meslek-hastaligi-sigortasi-bakimindan-isverenin-ucuncu-kisilerin-ve-sigortalilarin-sorumlulugu-ile-pesin-sermaye-degerlerinin-hesaplanmasiyla-ilgili-islemler-hakkinda--T9ssbI</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/geliraylik-odeme-ve-yoklama-islemleri-hakkinda-teblig-MWIQ6c</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/isverenlere-verilen-devlet-yardimi-tesvik-ve-desteklerde-sosyal-guvenlik-kurumundan-alinacak-borcu-yoktur-belgesinin-duzenlenmesine-iliskin-usul-ve-esaslara-dair-teblig-KTK6Xr</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belgeli-isletmelerin-uygulayacaklari-fiyat-tarifelerinin-hazirlanmasi-ve-onaylanmasina-iliskin-genel-ilkeler-hakkinda-teblig-teblig-no-20082</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-200831</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-200819</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-200829</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/eft-pos-ozellikli-yeni-nesil-odeme-kaydedici-cihaz-kullanimi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/organize-sanayi-bolgesinde-dogalgaz-dagitim-sebekesi-yapim-isine-iliskin-yapilan-hakedis-odemelerinde-damga-vergisi-ve-katma-deger-vergisi-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ticari-markalar-stoklar-ve-bazi-iktisadi-kiymetlerin-satin-alinmasinda-odenen-bedelin-degerlemesi-hk</loc><lastmod>2026-09-25</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-kdvkvk-ve-harclar-kanunu-yonunden-degerlendirilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yeni-nesil-okc</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dis-hekiminin-aldigi-implant-disin-giderlestirilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/muris-adina-kayitli-gayrimenkulun-emlak-vergisi-bildirimi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-kazanc-defterinin-is-yerinde-bulundurulmasinin-zorunlu-olup-olmadigi-ve-kayit-nizami-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/birden-fazla-isverenden-elde-edilen-ucretin-vergilendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kat-karsiligi-insaat-sozlesmesine-istinaden-arsa-sahiplerine-devredilen-bagimsiz-bolumlerde-harc-matrahi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/restoran-isletmeciligi-faaliyetinde-her-masa-icin-tek-adisyon-fisi-duzenlenildigi-hallerde-musterilerin-hesabi-ayri-ayri-odemesi-durumunda-belge-duzeninin-ne-sekilde-olacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teleskopla-verilen-hizmetin-esnaf-muafligi-kapsaminda-degerlendirilip-degerlendirilmeyecegi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasfiye-halindeki-kollektif-sirket-ortaklarinin-gecici-vergi-beyani-ile-tasfiyeye-giris-tarihindeki-yevmiye-maddeleri-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bekci-ve-mevsimlik-isci-calistirmanin-ortak-disi-islem-sayilip-sayilmayacagi-ile-ust-birlige-uye-olma-sarti-bulunup-bulunmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/doner-sermaye-isletmesinin-hizmet-tesliminde-kdv-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/5018-sayili-kanuna-ekli-cetvellerde-yer-alan-idare-kurum-ve-kuruluslardan-yapilan-kiralamalarda-kdv-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/eski-tarihli-saglik-raporlari-ile-malul-ve-engellilere-uygulanacak-otv-ve-mtv-istisnasi-hakkinda</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mide-ameliyatlisi-pyloroplasti-sol-alt-ve-ust-exremitede-guc-kaybi-rahatsizligi-olan-mukellefin-arac-aliminda-otv-istisnasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektrik-enerjisi-olcumlerine-iliskin-sayaclarin-faydali-omur-ve-amortisman-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/2-nolu-kdv-beyannamesi-ile-beyan-edilen-alislarin-karsit-incelemeye-tabi-tutulup-tutulmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/basit-usule-tabi-mukelleflerin-yansitma-faturasi-duzenleyip-duzenlemeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/metal-uclu-kordon-emtiasinin-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/peyniralti-suyu-proteini-teslimine-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sahne-sanatlari-makyaji-ve-peruka-calismalarinin-serbest-meslek-kazanc-istisnasi-kapsaminda-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/suriyedeki-ihtiyac-sahiplerine-yapilan-ayni-yardimin-indirim-konusu-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/olunceye-kadar-bakma-sozlesmesi-ile-edinilen-gayrimenkulun-tapuda-kendi-numarasi-yerine-sehven-baskasina-ait-dairenin-numarasinin-yazilmasi-nedeniyle-soz-konusu-hatanin-tapuda-tram</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/suudi-arabistan-mukimi-firmaya-lojistik-montaj-denetimi-aydinlatma-armaturlerinin-test-ve-devreye-alinmasi-hizmetlerinden-dolayi-yapilan-odemeler-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/indirimli-oranda-yuklenilen-kdvnin-iadesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihracatin-arttirilmasi-amacina-yonelik-yurt-ici-merkezli-firmadan-alinana-reklam-hizmetinin-kdv-karsisindaki-durumu</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konutlarda-faydali-alan-tespiti-ve-kdv-uygulamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hizmet-alimlarinda-kdv-tevkifati</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-kayitli-alinan-ancak-suresinde-ihrac-edilememesi-nedeniyle-izleyen-yil-rucu-yoluyla-odenen-verginin-indirim-konusu-yapilip-yapilamayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/baskili-tisortun-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/5104-sayili-kanunla-kurulan-sirkete-ihale-edilen-musavirlik-ve-kontrolorluk-isine-iliskin-olarak-alinan-ihale-karari-ile-duzenlenen-sozlesmenin-775-sayili-kanun-kapsaminda-damga-ve</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dagitici-tarafindan-rafineriye-otv-dahil-bedel-uzerinden-odenen-kdvye-yapilacak-islem</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/soz-beste-ve-aranje-calismalarinin-gelir-vergisi-istisnasindan-yararlanip-yararlanamamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fuar-katilim-bedellerinin-banka-dekontu-ile-gider-yazilip-yazilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/osb-lerin-kdv-ye-tabi-islemleri-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/parke-imalatinda-kullanilmak-uzere-alinan-taslak-olarak-adlandirilan-malzemenin-tevkifata-tabi-olup-olmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-mukim-firmadan-vinc-kiralamasi-nedeniyle-yapilan-odemelerden-tevkifat-yapilip-yapilmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cinko-aluminyum-bakir-ve-magnezyum-karisimindan-elde-edilen-kulce-zamak-icin-tevkifat-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-ana-sozlesmesinde-degisiklik-yapan-ve-unvanini-degistiren-sirkete-ait-arsa-satisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/atik-yaglar-ile-bu-yaglarin-rafinasyon-ve-rejenerasyon-islemine-tabi-tutulmasiyla-elde-edilen-mallarin-otvye-tabi-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gezi-teknesi-ile-olta-balikcilarinin-tasinmasinda-okc-kullanma-mecburiyetinin-bulunup-bulunmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/web-sunuculari-uzerinde-barindirilan-ve-depolanan-verilerin-sunulmasi-hizmetinin-oiv-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/memur-kadrosunda-calisan-personele-yapilan-ikramiye-odemelerinden-tevkifat-yapilmasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmaz-satislarinda-kdv-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/engellilerin-kullanmasi-icin-ozel-olarak-uretilen-telefon-cihazlarinda-kdvistisnasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bitki-caylarinda-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/buzagi-biberon-ve-emzigine-uygulanacak-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-202517857-e-20264331-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-202517398-e-20264379-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-202517082-e-20264335-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-202519851-e-20264388-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-20258311-e-20264345-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-20138566-e-201414701-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-201229407-e-201350-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-20132061-e-20132547-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-201225405-e-20148526-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-201210864-e-20134235-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-20121358-e-20123530-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-201012309-e-20127950-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-20186536-e-20223733-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-20114001-e-201213346-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-202337-e-2024748-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-20231592-e-2024765-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-20231454-e-2024760-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-2024475-e-2024791-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-20231617-e-2024803-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-2024425-e-2024763-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-2023407-e-2024744-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-2024626-e-2024798-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-2023230-e-2024742-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-2023626-e-2024746-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20239251-e-20252079-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310283-e-20252071-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310774-e-20252072-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232321-e-20252074-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20238048-e-20252069-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243843-e-20252078-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237160-e-20252077-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244140-e-20252080-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025834-e-20252068-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243827-e-20252048-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20241659-e-20253110-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243825-e-20253135-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251563-e-20253120-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20242923-e-20253118-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252231-e-20253121-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025302-e-20253077-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251104-e-20253065-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202531-e-20253078-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251099-e-20253071-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20222118-e-2025704-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232626-e-2025708-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232339-e-2025695-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241383-e-2025707-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2025150-e-2025701-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20224287-e-2025710-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232352-e-2025696-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20232008-e-2025711-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20221994-e-2025705-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022202-e-2025712-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251833-e-20252019-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237694-e-20252046-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20236145-e-20252043-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023688-e-20252040-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247351-e-20252111-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023156-e-20252044-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023365-e-20252055-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20232064-e-20252048-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20232996-e-20252052-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-2020581-e-2022146-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-9-asliye-ticaret-mahkemesi-2017727-e-2018597-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-9-asliye-ticaret-mahkemesi-2017452-e-2018765-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-2-asliye-ticaret-mahkemesi-2023674-e-2023687-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-2021423-e-20211196-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-5-asliye-ticaret-mahkemesi-2023591-e-2024108-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-1-asliye-ticaret-mahkemesi-2019143-e-2019391-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-2018196-e-2020175-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-2021452-e-2022848-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-20141260-e-20181344-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-201553-e-20181226-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-20211479-e-2025184-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-2021370-e-2023585-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-20211673-e-20251154-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-2018284-e-2020411-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-2022605-e-2024174-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-6-asliye-ticaret-mahkemesi-2018978-e-2022156-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-44-hukuk-dairesi-2020672-e-202236-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/konya-bolge-adliye-mahkemesi-6-hukuk-dairesi-20241374-e-2025834-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025383-e-20253355-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20241494-e-20252444-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233295-e-20252430-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252672-e-20252339-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-202114020-e-202111329-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311062-e-20253301-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231221-e-2025998-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20237789-e-20252427-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/binalarda-isi-yalitim-kurallari-ts-825</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-200830</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-53</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yeni-turk-lirasi-ve-yeni-kurusta-yer-alan-yeni-ibarelerinin-kaldirilmasina-ve-uygulama-esaslarina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tms-19-tanimlanmis-fayda-varliginin-siniri-asgari-fonlama-kosullari-ve-bu-kosullarin-birbiri-ile-etkilesimine-iliskin-turkiye-finansal-raporlama-standardi-yorumu-tfrs-yorum-14-hakk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/musteri-sadakat-programlarina-iliskin-turkiye-finansal-raporlama-standardi-yorumu-tfrs-yorum-13-hakkinda-teblig-sira-no-69</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-20087</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-20086</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tutun-mamulleri-ve-alkollu-ickilerde-bandrol-denetimi-esaslarina-iliskin-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/4904-sayili-turkiye-is-kurumu-kanununun-20-nci-maddesine-ve-4857-sayili-is-kanununun-108-inci-maddesine-istinaden-uygulanacak-idari-para-cezalari-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5746-sayili-arastirma-ve-gelistirme-faaliyetlerinin-desteklenmesi-hakkinda-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-haksiz-rekabetin-onlenmesine-iliskin-teblig-teblig-no-200826</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-200827</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-200825</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-385</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-200824</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-86</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-200823</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-200822</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/amator-denizci-belgesi-sinavina-iliskin-teblig</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-56</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bedelsiz-ihracata-iliskin-teblig-teblig-no-ihracat-200812</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/enerji-desteginin-uygulanmasina-iliskin-teblig-teblig-no-20081</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-384</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-3</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-200816</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-200815</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-200814</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-267</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bazi-sanayi-urunlerinin-ithalatinda-tarife-kontenjani-uygulanmasina-iliskin-teblig-GHWGBy</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-no200813</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-200821</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-200820</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-200819</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-2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kooperatifler-ve-ust-kuruluslari-denetim-kurulu-uyelerinin-genel-kurul-toplantilarina-sunacaklari-denetim-kurulu-raporunun-usul-ve-esaslarina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kooperatifler-ve-ust-kuruluslari-yonetim-kurulu-uyelerinin-genel-kurul-toplantilarina-sunacaklari-yonetim-kurulu-yillik-calisma-raporunun-usul-ve-esaslarina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalinde-tek-tarafli-kontrol-sistemi-kapsaminda-kota-uygulanan-tekstil-urunlerine-ait-kotalarin-ikinci-bolumunun-dagitimi-ve-yonetimine-iliskin-teblig-20085</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-200826</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kabuklu-su-urunlerinin-yetistigi-sulara-iliskin-kalite-standardlari-hakkinda-teblig-teblig-no2008-29</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-turkiye-hazir-beton-birligi-kalite-guvence-sistemi-iktisadi-isletmesinin-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/yapi-malzemeleri-yonetmeligi-89106eec-kapsaminda-kiwa-meyer-belgelendirme-hizmetleri-asnin-onaylanmis-kurulus-olarak-gorevlendirilmesine-dair-teblig-teblig-no-mhg2013-7</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-382</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karara-iliskin-teblig-teblig-no-2008-3235</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-kurum-ve-kuruluslarina-ait-yer-arac-bina-ve-tesislerde-tutun-urunu-tuketenlere-verilecek-idari-yaptirim-kararlarinin-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-korunma-onlemlerine-iliskin-teblig-teblig-no-20085</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-20084</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-surulebilir-yaglarmargarin-ve-yogun-yaglar-tebligi-teblig-no-200821</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-20082</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-200812</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/internet-uzerinden-verilen-hizmetlerin-belgelendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/faydali-omrunu-tamamlamadan-olen-sualti-canlilarinin-vergi-kanunlari-karsisindaki-durumu-ile-bu-canlilarin-yavrularinin-degerlemesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belli-bir-ciroyu-asan-musterilere-verilecek-hediyelerin-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/saticilara-doviz-cinsinden-verilen-avanslarin-degerleme-gunu-itibariyle-degerlenip-degerlenmeyecegi-degerlenecekse-olusan-olumlu-veya-olumsuz-kur-farkinin-dogrudan-gelir-gider-mi-y</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/indirimli-orana-tabi-ihrac-kayitli-teslimlerle-ilgili-yili-icerisinde-mahsup-edilemeyen-tutarlarin-beyannamede-gosterilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ithalat-bedelinin-finansman-sirketince-pesin-olarak-ihracatciya-odenmesi-durumunda-kkdf-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatifin-uyelerine-yapacagi-isyeri-teslimlerinde-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/derneklerin-emlak-vergisi-muafiyeti-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/istirak-edilen-sirketin-devralinmasi-durumunda-istirak-hissesi-alimiyla-ilgili-finansman-giderlerinin-kurum-kazancinin-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/diib-kapsaminda-kdvde-tecil-terkin-sistemi-cercevesinde-rapor-duzenlenmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yat-yanasma-yerlerinde-baglama-ucretlerinin-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/kumanya-ve-yakit-teslim-listesi-nin-ihrac-kayitli-teslimlerde-tevsik-edici-belge-olarak-kabul-edilip-edilmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/diplomatik-istisna-kapsaminda-akaryakit-teslimi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/linoleum-dosemelik-musamba-teslimi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-kullandirilan-kredilerde-bsmv-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/is-yerinin-muteahhit-tarafindan-yikilmasi-karsiligi-muteahhitten-alinarak-iscilerin-kidem-tazminatlarina-odenecek-tutar-icin-duzenlenecek-faturada-kdv-hesaplanip-hesaplanmayacagi-h</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mukellefin-kendi-adina-kestigi-faturalarin-ba-bs-formuna-dahil-etme-zorunlulugunun-bulunup-bulunmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/mukellefin-kendi-adina-kestigi-faturalarin-ba-bs-formuna-dahil-etme-zorunlulugunun-bulunup-bulunmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-muafiyeti-YGTEio</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-ortagina-ait-arsa-uzerine-yuksekokul-yaptirilip-universiteye-bagislanmasi-halinde-kv-ve-kdv-uygulamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/maddi-zararlari-guvence-altina-almak-adina-tahsil-edilen-depozito-bedellerinin-kdvye-tabi-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatife-yeni-giren-ortaktan-esitleme-payi-adi-altinda-alinan-bedelin-kdvye-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/icra-mudurlugu</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/uluslararasi-kongreye-ulasim-sponsoru-olunmasi-durumunda-kdv-istisna-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/rulo-halinde-bulunan-ve-kesim-dilme-islemleri-yapilarak-levha-haline-getirilen-saclarin-imalatci-sifatiyla-teslim-edilip-edilemeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gumruklu-sahalarda-bulunan-c-tipi-ozel-antrepoda-vergisiz-satisi-yapilan-mallara-yonelik-denetim-ve-tespit-hizmetinin-kdv-kanunu-13b-istisnasindan-yararlanip-yararlanamayacagi-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-alinan-mobilyalarin-kdv-istisnasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kdv-kanunun-174-y-maddesinin-yayim-tarihinden-onceki-tarihli-sozlesmeye-iliskin-islemlere-etkisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ithal-edilen-ve-yurt-icine-satisi-yapilan-tekstil-urunlerine-gumrukce-uygulanan-verginin-iadesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/indirimli-orana-tabi-mallarin-ihrac-kayitli-teslimi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/muhasebecinin-bagimsiz-denetcilik-egitimi-icin-odedigi-bedel-ile-musterilerine-hediye-etmek-uzere-aldigi-altin-ziynet-esyasi-cicek-vb-harcamalarin-gider-olarak-indirim-konusu-yapil</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/oto-biodizelli-motorin</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-mali-tasiyan-araclara-motorin-tesliminde-kdv-ve-otv-istisnasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yabanci-hava-yollarinin-turkiye-muduru-olarak-calisan-kisi-adina-kayit-ve-tescil-edilen-aracin-alimi-esnasinda-odenen-kdv-ve-otv-nin-iade-edilip-edilmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/faktoring-sirketine-borclu-bulunan-muster-adina-kayitli-bulunan-tasinmazin-icra-mudurlugunce-yapilan-acik-artirmasi-neticesinde-sirkete-ihale-edilmesi-durumunda-tasinmazin-tapuda-s</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/limanlarda-gemilere-yapilan-yukleme-ve-bosaltma-islerinde-gozetim-danismalik-hasar-kontrolu-ve-raporlama-faaliyetinden-elde-edilen-kazancin-niteligi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/basit-usule-tabi-marangozun-toplu-siparis-almasi-halinde-basit-usulden-faydalanmaya-devam-edip-etmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasinmaz-satis-kazanci-istisnasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/arsa-ve-uzerindeki-bina-icin-amortisman-ayrilmasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-gemi-bakimi-montaji-onarimi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kamu-kurumlarina-ait-yangin-sonduruculerinin-dolumu-ve-bakimi-hizmetlerinin-tevkifata-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hukumlu-ve-tutuklularin-calistirilmasi-suretiyle-imalati-gerceklestirilen-hazir-mamul-mozaik-urunlerinin-ihrac-kaydiyla-satisinin-mumkun-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kanuna-ekli-iv-sayili-listedeki-bazi-cilt-ve-vucut-bakim-urunlerinin-otv-ye-tabi-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yarisma-programi-hazirlama-calismasinin-serbest-meslek-kazanc-istisnasi-kapsaminda-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disina-verilen-bilgisayar-yazilim-hizmetinden-elde-edilen-kazancin-gvk-89-md-gore-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/tugla-ve-kiremit-fabrikalarina-hammadde-olarak-satilan-topragin-alim-ve-satiminin-gelir-ve-kdv-acisindan-degerlendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediyelere-personel-hizmet-alimi-ihalesi-kapsaminda-yapilacak-islerde-faturanin-ne-zaman-duzenlenecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/veteriner-hekimlerin-yeni-nesil-odeme-kaydedici-cihaz-kullanip-kullanmayacagi-hakkinda</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/arac-kiralama-faaliyetinde-muhasebe-kaydi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isletmeye-kayitli-birden-fazla-gayrimenkulun-elden-cikarilmasinda-istisna-uygulamasi-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-202515230-e-20264363-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-202513752-e-20264370-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-202517305-e-20264317-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-20262730-e-20264361-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-202515543-e-20264333-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-202515360-e-20264533-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-202518491-e-20264314-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-202511159-e-20264343-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-202515358-e-20264329-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-202517805-e-20264316-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-201012771-e-201218078-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-20235126-e-20244081-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-20124822-e-201312500-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-20108345-e-201112929-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-201312447-e-20149758-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-20136696-e-2014284-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-20158636-e-20156627-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-20131797-e-20141812-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-2024625-e-2024797-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-2023627-e-2024747-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-2024356-e-2024686-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-2024576-e-2024718-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-2024514-e-2024687-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-2024545-e-2024714-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-2024588-e-2024549-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-2024331-e-2024729-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-2024359-e-2024724-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-2024429-e-2024730-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243825-e-20252047-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20243822-e-20252046-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244435-e-20252049-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244625-e-20252058-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2023464-e-20252061-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2023465-e-20252062-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237046-e-20252065-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237447-e-20252059-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025556-e-20252063-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251403-e-20253073-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252403-e-20253085-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243750-e-20253058-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251149-e-20253069-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312656-e-20253063-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251279-e-20253090-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025151-e-20253082-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251845-e-20253059-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252149-e-20253099-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20222038-e-2025706-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231640-e-2025709-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022488-e-2025650-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024506-e-2025688-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023299-e-2025653-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20222336-e-2025674-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233042-e-2025692-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022487-e-2025649-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20231510-e-2025673-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233393-e-20252053-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252314-e-20252039-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252316-e-20252038-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252315-e-20252037-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246970-e-20252031-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246196-e-20252100-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252399-e-20252035-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2023692-e-20252107-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20231330-e-20252095-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251084-e-20252018-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-20211462-e-202585-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/erzurum-bolge-adliye-mahkemesi-3-hukuk-dairesi-20211389-e-20231485-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-22-hukuk-dairesi-20231710-e-2024557-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/adana-bolge-adliye-mahkemesi-9-hukuk-dairesi-2020765-e-20221225-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-20192243-e-2022857-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-22-hukuk-dairesi-2024757-e-20241745-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-2022392-e-20241813-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-201842-e-2019821-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-2021818-e-2022183-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-53-hukuk-dairesi-202214-e-2022111-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-20222243-e-20241480-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-20141166-e-2018118-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-14-asliye-ticaret-mahkemesi-2024450-e-2025796-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-14-asliye-ticaret-mahkemesi-202530-e-2025849-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-2021750-e-2022460-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-2021614-e-2023176-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-20162778-e-20193362-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311232-e-20253330-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-20132269-e-20142901-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311282-e-20253337-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025686-e-20253364-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241700-e-2025944-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20245989-e-20252349-k</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-30</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-200818</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-200816</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-200817</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20243491-e-20252399-k</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-200811</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-200815</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-200814</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/finansal-tablolarin-sunumu-hakkinda-teblig-teblig-no-20081</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gumruk-genel-tebligi-uluslararasi-anlasmalar-seri-no-7</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-200810</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mali-suclari-arastirma-kurulu-genel-tebligi-sira-no-5</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2007-yili-urunu-kutlu-pamuk-yaglik-aycicegi-soya-fasulyesi-kanola-dane-misir-aspir-ve-zeytinyagi-ureticilerine-destekleme-primi-odenmesine-iliskin-bakanlar-kurulu-karari-uygulama-t</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiyede-acilan-temsilciliklerin-faaliyetlerine-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/ithalatta-kota-ve-tarife-kontenjani-idaresine-iliskin-teblig-teblig-no-20081</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5736-sayili-bazi-kamu-alacaklarinin-uzlasma-usulu-ile-tahsili-hakkinda-kanun-genel-tebligi-sira-no-4</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-1</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-200813</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-200812</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-200810</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-20089</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-20081</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/dis-ticarette-standardizasyon-tebligi-teblig-no-200831</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/dis-ticarette-standardizasyon-tebligi-teblig-no-200830</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/milli-emlak-genel-tebligi-sayi-318</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-20082</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-20083</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5736-sayili-bazi-kamu-alacaklarinin-uzlasma-usulu-ile-tahsili-hakkinda-kanun-genel-tebligi-sira-no-3</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5736-sayili-bazi-kamu-alacaklarinin-uzlasma-usulu-ile-tahsili-hakkinda-kanun-genel-tebligi-sira-no-2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5736-sayili-bazi-kamu-alacaklarinin-uzlasma-usulu-ile-tahsili-hakkinda-kanun-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/2008-yili-merkezi-yonetim-butce-uygulama-tebligi-sirano-5</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-CAqyqO</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karara-iliskin-teblig-teblig-no-2008-3234</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2008-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-4</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/piyasa-gozetimi-ve-denetimi-faaliyetlerinde-calisacak-denetim-elemanlarinin-gorevlendirilmesinde-esas-alinan-temel-kriterlere-dair-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-20089</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-20088</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yeminli-mali-musavirlerin-tasdik-sozlesmelerine-iliskin-bildirimlerinin-ve-surekli-bilgi-verme-yukumluluklerinin-elektronik-ortamda-yerine-getirilmesi-hakkinda-genel-teblig-sira-no</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sigorta-sektorune-iliskin-grup-muafiyet-tebligi-teblig-no-20083</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-20087</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-20086</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-20085</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-20085</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-20084</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-20081</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2008-yili-merkezi-yonetim-butce-uygulama-tebligi-ozurlu-cocuklarin-egitim-ve-rehabilitasyon-giderlerine-iliskin-sira-no-3</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/teknoloji-transferi-anlasmalarina-iliskin-grup-muafiyeti-tebligi-teblig-no-20082</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-20081</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-no200801</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-380</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-CjgbNM</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tevsi-yatirimda-indirimli-kurumlar-vergisi-hesaplanmasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ciro-priminde-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisindaki-grup-firmasindan-alinan-krediye-ait-faizin-kdv-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fason-islerde-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/kilit-tasi-teslimlerinde-kdv-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/subenin-yurtdisinda-mukim-merkezden-aldigi-muhendislik-hizmeti-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turkiyede-ikamet-etmeyen-yolculara-yapilan-satislarda-kdv-iade-tutarinin-ne-olacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgede-duzenlenecek-iade-faturalarinda-kdv</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gecici-ithalat-kapsaminda-ithal-edilen-esya-karsiliginda-duzenlenen-gumruk-makbuzunda-yer-alan-kdv-nin-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/hurda-metal-teslimlerinde-kdv-ve-tevkifat-uygulanip-uygulanmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/muzik-sesli-kitap-ve-video-kutuphanesi-abonelik-hizmetinde-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kosgeb</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgeye-haricte-isleme-izin-belgesi-kapsaminda-onarim-icin-gonderilen-yatin-yurticine-girisinde-otv-durumu</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/limited-sirket-statusunde-bulunan-sirketin-anonim-sirkete-donusturulmesine-iliskin-olarak-yapilacak-islemlerin-ticaret-sicili-harci-ve-noter-harcindan-bu-kapsamda-duzenlenecek-kagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bagislamadan-rucu-sartiyla-hibe-edilen-gayrimenkulun-eski-maliki-adina-tapuya-tescilinden-hangi-oranda-harc-alinacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-yeniden-insa-olunacak-gayrimenkulun-tapu-harcindan-istisna-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/intifa-hakki-tesis-edilen-tasinmazlar-uzerinde-insa-ya-da-restorasyon-yapilmak-suretiyle-yapilacak-harcamalarin-vergi-kanunlari-karsisindaki-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kuyumculuk-faaliyetinde-isi-terk-ederken-stoklarda-bulunan-altinin-degerlemesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-faturaya-sevk-irsaliyesi-ve-sevk-tarihinin-liste-halinde-eklenip-eklenmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ortak-olunan-sirkete-ayni-sermaye-olarak-konulan-ticari-plakanin-devrinin-hangi-bedel-uzerinden-yapilacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/harclar-kanunu-uygulamalari-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tapu-harci-hk-YD0Fdl</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cigkofte-satim-faaliyetinin-basit-usulden-yararlanip-yararlanmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ciftci-disindaki-kisilerin-kamu-kurumlarina-sattiklari-zirai-urun-bedelleri-uzerinden-adlarina-yapilan-tevkifatin-yillik-beyannamede-mahsup-veya-iadesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dernek-cay-ocaklarinda-okc-kullanimi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/portekiz-mukimi-firmadan-alinan-donanim-ve-yazilim-lisansi-icin-odenen-bedel-uzerinden-tevkifat-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/meslek-edinme-kurslarinin-ruhsat-harci-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6360-sayili-kanun-kapsaminda-yapilacak-cins-degisikligi-islemi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cekilis-sonucu-yabanci-uyruklu-sahsa-verilen-aracin-veraset-ve-intikal-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/cay-alim-yerinin-cevre-temizlik-vergisinin-tahakkukunun-fiilen-calisan-personel-sayisina-gore-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ticari-taksi-sahibinin-baska-bir-ticari-taksiye-ortak-olmasi-nedeniyle-basit-usul-mukellefiyetinin-durumu</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/asye-ait-hisselerin-yine-ortagi-olunan-asye-satilmasi-halinde-vergilendirme-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/turkiyede-yurtdisi-mukimi-firmaya-verilen-projetasarim-ve-uygulama-hizmetlerinden-elde-edilen-kazancin-indirim-konusu-yapilip-yapilamayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirketin-urettigi-elektirigin-kendi-bunyesinde-kullanilmasi-halinde-fatura-duzenlenip-duzenlenmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-ortamda-duzenlenecek-faturalarda-yedi-gunluk-surenin-dikkate-alinip-alinmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yemek-ceklerinin-gonderilmesi-esnasinda-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/dir-kararina-istinaden-diib-lerinin-revize-islemlerinin-yapilmasina-muteakip-mueyyide-uygulanmaksizin-odenecek-gumruk-vergisi-ve-katma-deger-vergisinin-indirim-konusu-yapilip-yapil</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/indirimli-kurumlar-vergisi-hk-8uF6Ht</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/terekeye-birakilan-gayrimenkulun-veraset-ve-intikal-vergisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-edilen-esyalardan-bir-kisminin-alici-tarafindan-kalite-sartlarini-saglamadigi-gerekcesiyle-iade-edilmesi-halinde-kkdf-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatifin-uye-aidatlarina-bagli-gecikme-zamlarinin-vadesiz-banka-hesabinda-tutulmasi-ve-paralarin-uyelere-dagitilmasi-halinde-uygulanacak-tevkifat-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bayii-tarafindan-yapilan-satislar-icin-mulkiyeti-ana-firmaya-ait-pos-cihazinin-kullanilip-kullanilmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kanuni-ve-is-merkezi-yurt-disinda-bulunan-ancak-turkiyede-irtibat-burosu-bulunan-kurumlara-yapilan-yazilim-hizmetlerinin-indirim-kapsaminda-olup-olmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisindan-doviz-olarak-elde-edilen-ucretin-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/kredi-faizinin-muhasebelestirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tuike-fatura-edilen-konaklama-bedeli-uzerinden-tevkifat-yapilip-yapilmayacagi-ve-yapilacaksa-tevkifat-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fatura-ve-benzeri-belgelerin-lazer-yazici-kullanilarak-duzenlenmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatifin-orman-isletme-mudurlugune-vermis-oldugu-taahhute-gore-toprak-muhafaza-sahalarinda-fidan-sulama-ve-canak-yapimi-islerinin-kurumlar-vergisine-tabi-olunup-olmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kapali-kasa-kamyonete-yapilan-koltuk-ilavesinden-sonra-ek-otv-uygulanip-uygulanmamasi-hakkinda</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/cini-boyama-faaliyetinin-esnaf-muafligi-kapsaminda-bulunup-bulunmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20263944-e-20264357-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-202518565-e-20264321-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-202518943-e-20264319-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-202518573-e-20264382-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-202517044-e-20264330-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-202514121-e-20264573-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-202514516-e-20264570-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-202514409-e-20264567-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-202514405-e-20264561-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-202518736-e-20264575-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-20146501-e-20158497-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-201416686-e-20151927-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-20167197-e-20183687-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-20188245-e-20191164-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-20133715-e-20134910-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-20139582-e-201312144-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-201315288-e-201323227-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-20128219-e-201312610-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-20125881-e-2013513-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-20132813-e-20133655-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-200917454-e-201211804-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-20233756-e-20245188-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-201225154-e-201221926-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-2006326-e-20066242-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-20067672-e-20078029-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-201030-e-20117467-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-2008672-e-2008965-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-20088947-e-20093999-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-20116895-e-201111574-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-2024598-e-2024665-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-2024492-e-2024572-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-2024569-e-2024632-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-2024480-e-2024578-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-2024468-e-2024723-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-2024491-e-2024678-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-2024463-e-2024731-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-2024456-e-2024676-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-2024466-e-2024725-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-2024408-e-2024715-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025557-e-20252064-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245893-e-20252060-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202579-e-20252045-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244956-e-20252081-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244298-e-20252042-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025698-e-20252041-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244521-e-20252039-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025713-e-20252040-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245663-e-20252037-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252340-e-20253061-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025615-e-20253079-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20242769-e-20253070-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251290-e-20253056-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251122-e-20253089-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202572-e-20253088-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252237-e-20253098-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252023-e-20253092-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252454-e-20253093-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202312388-e-20253062-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022415-e-2025672-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241518-e-2025652-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241203-e-2025658-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241109-e-2025651-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023627-e-2025657-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023626-e-2025656-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241817-e-2025659-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023308-e-2025654-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20222511-e-2025671-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243133-e-2025685-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252722-e-20252036-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20241709-e-20252110-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20231879-e-20252051-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20231154-e-20252047-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247353-e-20252109-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2025367-e-20252033-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251399-e-20252034-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246194-e-20252097-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20238932-e-20252088-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/ankara-5-asliye-ticaret-mahkemesi-2023499-e-2023569-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-2024567-e-20241011-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-2023838-e-2024458-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-2023909-e-2025555-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-9-asliye-ticaret-mahkemesi-2018908-e-2025187-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-37-hukuk-dairesi-20221089-e-20223137-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/gaziantep-bolge-adliye-mahkemesi-11-hukuk-dairesi-20251293-e-20251575-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-20201490-e-20221034-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-20221040-e-2022951-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-2016992-e-2021839-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/diyarbakir-asliye-ticaret-mahkemesi-2022799-e-202440-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-2015658-e-2018314-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-2020398-e-2021371-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-1-asliye-ticaret-mahkemesi-20151001-e-2018245-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-2019139-e-2020677-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-2019211-e-2020843-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-15-asliye-ticaret-mahkemesi-20161174-e-2019533-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-15-asliye-ticaret-mahkemesi-2017359-e-2019485-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-20167292-e-20186338-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311209-e-20253320-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-2022791-e-2025792-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-201117501-e-20124764-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311217-e-20253323-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311420-e-20253347-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241344-e-2025977-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20251099-e-20252323-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-20083</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-20082</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-20081</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2008-yili-merkezi-yonetim-butce-uygulama-tebligi-sirano-2</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2008-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-1</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-379</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/deri-ve-kurk-giyim-esyasi-ithalatinin-kayda-alinmasina-iliskin-teblig-ithalat-200823</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belirli-ucuncu-ulkelerde-islem-gordukten-sonra-geri-ithal-edilen-belirli-tekstil-urunlerine-ve-giyim-esyasina-uygulanan-ekonomik-etkili-haricte-isleme-rejimi-tebligi-20084</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-20083</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/cift-tarafli-kontrol-sistemi-kapsaminda-kota-uygulanan-tekstil-urunlerinin-ithaline-iliskin-teblig-20081</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalinde-tek-tarafli-kontrol-sistemi-kapsaminda-kota-uygulanan-tekstil-urunlerine-ait-kotalarin-birinci-bolumunun-dagitimi-ve-yonetimine-iliskin-teblig-20082</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-2008-yili-tarifesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-malzemelerinin-ithalat-denetimlerine-dair-dis-ticarette-standardizasyon-tebligi-teblig-no-200814</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/belirli-tekstil-ve-konfeksiyon-urunlerinin-ithalatinda-gozetim-ve-korunma-onlemlerine-iliskin-teblig-teblig-no-20076</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-266</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/3628-sayili-mal-bildiriminde-bulunulmasi-rusvet-ve-yolsuzluklarla-mucadele-kanununun-kooperatiflerde-uygulanmasina-iliskin-tebligde-degisiklik-yapilmasina-dair-teblig-teblig-no-200</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-54</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-ic-kontrol-standartlari-tebligi</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-378</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/harclar-kanunu-genel-tebligi-serino-55</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-52</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-50</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-39</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-34</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-29</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-3-p8tqP6</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2008-yili-taniklik-ucret-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-no-59</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-20074</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/avukatlik-asgari-ucret-tarifesi-elDOrF</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-mS0A5w</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-4822-sayili-kanun-ile-degisik-22-nci-ve-tuketici-sorunlari-hakem-heyetleri-yonetmeliginin-5-inci-maddelerinde-yer-alan-parasal-si-sRvurZ</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/4822-sayili-kanun-ile-degisik-4077-sayili-tuketicinin-korunmasi-hakkinda-kanunun-25-inci-maddesine-ve-5560-sayili-kanunla-degisik-5326-sayili-kabahatler-kanununun-3-uncu-ve-177-nci</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-2008-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-2008-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/ithalatta-haksiz-rekabetin-onlenmesine-iliskin-teblig-200722</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-200721</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-200720</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-200719</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-265</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-200726</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-tebligteblig-no-200718</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-hakkinda-genel-teblig-seri-no-1</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-49</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-377</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/terorun-finansmanina-yonelik-supheli-islemlerin-bildirimi-genel-tebligi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/bakanliklararasi-hac-ve-umre-kurulu-karari-dogrultusunda-hac-doneminde-suudi-arabistanda-calisacak-gecici-isciler-ile-ilgili-teblig-F8UB5R</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-tebligno-200731</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-bebek-ve-kucuk-cocuk-ek-gidalari-tebligi-teblig-no-200750</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-200716</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgede-calisan-personele-odenen-ihbar-ve-kidem-tazminatlarinin-vergilendirilmesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/prim-veya-bonus-olarak-nakit-olarak-odenen-veya-ayni-olarak-teslim-edilen-urunler-icin-stopaj-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/fatura-duzenlenmesinde-yedi-gunluk-surenin-hesabi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disindan-finansal-kiralama-kapsaminda-hava-araci-ve-menkul-mal-kiralanmasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disinda-elde-edilen-faiz-gelirlerine-iliskin-yapilan-kesintilerin-kurumlar-vergisi-ve-gecici-vergiden-mahsubu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektrik-motorlu-araclarin-ithalinden-sonra-akumulatorlerinin-yurt-icinde-aractan-ayri-olarak-satilmasi-halinde-otvye-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/btk-tarafindan-verilen-bildirim-veveya-kullanim-hakki-kapsamindaki-harcamalarin-muhasebelestirilmesi-hakkinda-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yonetim-kurulu-kararlarinin-suret-tasdiki-ve-tercume-tasdiki-islemlerinin-damga-vergisi-ve-harca-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirketinizin-enerji-santrali-projesine-finansal-destek-saglamak-amaciyla-sirketiniz-ile-vakif-arasinda-duzenlenen-cevre-teknolojileri-proje-destekleme-sozlesmesi-nin-6446-sayili-ka</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ihrac-edilmek-uzere-insa-edilen-gemi-uzerine-tesis-edilecek-ipotek-isleminin-damga-vergisi-ve-harctan-mustesna-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dar-mukellef-kurumun-turkiyedeki-personeline-yapacagi-odemenin-gelir-ve-damga-vergisinden-istisna-olmasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sistem-tasarimi-ve-proje-uygulamasinin-111-c-maddesi-kapsaminda-degerlendirilemeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/elektronik-dergi-teslimlerinde-uygulanacak-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/calinan-arac-icinde-yer-alan-yakit-fislerinin-gider-yazilip-yazilamayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yillik-kira-toplami-sebebiyle-basit-usulden-faydalanamama-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/promosyon-amacli-verilen-stantlar-ve-numune-urunlerde-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6306-sayili-kanun-kapsaminda-rezerv-yapi-ilan-edilen-bolgede-ozel-mulkiyette-bulunan-tasinmazlara-iliskin-yapilan-ihale-ve-sozlesmesinin-damga-vergisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/holding-sirketleri-arasinda-hizmet-devir-sozlesmesi-ile-personel-devri-durumunda-devralan-sirketin-devirden-onceki-doneme-iliskin-kidem-tazminatlarini-gider-yazip-yazamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disina-yapilan-bonservis-odemesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bitim-isleri-defteri-tutma-zorunlulugu-ile-tasdike-tabi-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bankanin-gayrimenkul-satisinda-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yeminli-mali-musavirin-ortagi-oldugu-sirkete-danismanlik-hizmeti-veremeyecegi-beyannamelerini-imzalayamayacagi-ve-elektronik-ortamda-gonderemeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/duzenlenen-faturalarda-esnaf-sicil-numarasinin-bulunmasinin-zorunlu-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/internet-yazilim-uygulamalarinda-yabanci-firmaya-reklam-alani-tahsis-edilmesi-sonucu-elde-edilen-gelirin-50sinin-kurumlar-vergisinden-indirim-konusu-yapilip-yapilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiraya-verilen-otelin-on-tarafinda-bulunan-sahil-icin-odenen-ecrimisilin-gider-olarak-yazilip-yazilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/irsaliyeli-faturanin-sevk-irsaliyesi-yerine-kullanilmasinin-mumkun-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/japon-merkezi-saklama-kurulusu-jasdecin-cifte-kotasyon-icin-verecegi-hizmetten-dolayi-vergisel-bir-sorumlulugunun-bulunup-bulunmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-icinde-yapilan-mal-satislarindan-dogan-alacaklarin-yut-icinde-ve-yurt-disinda-iskonto-isleminde-kkdf-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-mukim-kisi-ve-kuruluslarin-turkiyeye-satacaklari-mallara-iliskin-olarak-verilen-danismanlik-hizmetlerinde-kdv-ve-kurumlar-vergisi-uygulamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gib-portal-ozelge25040</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kapidan-veya-mesafeli-sozlesme-duzenlenerek-yapilan-satislarda-iade-islemlerinde-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/imal-edilen-urunun-kolonyanin-parfum-siselerine-doldurulmasi-halinde-otvye-tabi-olup-olmayacagi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/adi-ortaklik-tarafindan-yapilan-isin-baska-bir-adi-ortakliga-devri-halinde-vergilendirme-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tasfiyesi-devam-eden-sirketin-aktifine-kayitli-olmayan-aracin-bulunamamasi-halinde-tasfiyenin-sonlandirilip-sonlandirilamayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kalkinma-ajanslari-ve-merkezi-finans-ve-ihale-kurumuna-verilen-proje-degerlendirilicigi-hakemlik-hizmetinin-vergisel-durumu</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-disi-firmadan-yansitilan-reklamasyon-giderinin-mal-temin-edilen-firmaya-fatura-edilmesi-ve-bu-firmaca-kabul-edilmemesi-uzerine-odenen-kdvnin-indirim-ve-iadesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapi-denetim-hizmet-bedeli-icinde-yer-alan-bakanlik-ve-idare-payi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/penye-triko-ve-benzeri-giyim-urunlerinin-boncuk-payet-tas-basma-ve-plastik-nakis-isi-yapildiktan-sonra-teslimi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kargo-firmalarinca-toplu-gumruk-cikis-beyannamesi-ile-yapilan-ihracatlarda-gcblerin-edinilememesi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/altin-arama-ve-isletme-faaliyetlerinde-kdv-istisnasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konsolosluga-yapilan-insaati-isi-dolayisiyla-duzenlenecek-faturada-kdv-hesaplanip-hesaplanmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/174-s-maddesi-kapsaminda-kdv-istisnasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yapi-kooperatifine-ait-tasinmazlarin-kiralanmasi-karsiliginda-yapilan-gelir-vergisi-kesintilerinin-kdv-matrahina-dahil-edilip-edilmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/banka-hesap-bildirim-cetvellerinin-ekstrenin-banka-dekontlari-yerine-kullanilip-kullanilmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/6111-sayili-kan-istinaden-stok-beyaninda-bulunup-odeme-yapmayan-mukmal-alan-mukkdv-iadesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/jandarma-asayis-vakfinin-damga-vergisi-muafiyeti-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/evlilik-surecinde-ese-bagislanan-tasinmazin-anlasmali-bosanma-protokolu-ile-bagislayan-ese-iadesinde-devrinde-tapu-harci-nispeti-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/universitenin-ifraz-nedeniyle-tapu-harci-ve-belediyece-alinacak-ifraz-harci-istisnasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tanitim-reklam-ve-pazarlama-faaliyetleri-icin-odenen-bedellerin-gider-olarak-kaydedilip-kaydedilemeyecegi-ve-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gercek-usulden-basit-usule-geciste-belge-duzeni</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202519835-e-20264578-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-202518545-e-20264574-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-202514927-e-20264572-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-202518739-e-20264576-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-2026233-e-20264563-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-202514209-e-20264560-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-2026236-e-20264564-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-202514508-e-20264568-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-202514609-e-20264571-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-202515821-e-20264457-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-201320624-e-201324390-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-20172732-e-20174589-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-201712456-e-20212749-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-201612427-e-20193124-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-2024738-e-20242724-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-20228303-e-202211021-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-20113742-e-201222496-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-20113742-e-201222496-k-vrkNeN</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-20129970-e-201222861-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-202115260-e-20228251-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-201223829-e-20146071-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-200919919-e-2010661-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-201522140-e-2016665-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-20168417-e-20165587-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-2016906-e-20162625-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/14-hukuk-dairesi-20119663-e-201112515-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-20187188-e-20198245-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-2024389-e-2024568-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-2024472-e-2024564-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-2024428-e-2024640-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-2024369-e-2024659-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-2024436-e-2024642-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-2024440-e-2024658-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-2024360-e-2024667-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-2024593-e-2024553-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-2024464-e-2024574-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-2024471-e-2024554-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20246005-e-20252043-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024792-e-20252004-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20237643-e-20252010-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241319-e-20252006-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310501-e-20252032-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024794-e-20252002-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20241813-e-20252000-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-202310035-e-20252005-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2024795-e-20252001-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252334-e-20253067-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025349-e-20253080-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252406-e-20253101-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20244146-e-20253076-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025300-e-20253094-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251957-e-20253091-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20242426-e-20253086-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251634-e-20253064-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251814-e-20253060-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251643-e-20253084-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023309-e-2025655-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2023925-e-2025670-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242771-e-2025690-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242935-e-2025684-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243491-e-2025675-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242899-e-2025682-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20242601-e-2025694-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20243247-e-2025686-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20223950-e-2025669-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20247294-e-20252068-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20252128-e-20252072-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20246616-e-20252086-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20234641-e-20252042-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024601-e-20252080-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-2024602-e-20252081-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233772-e-20252058-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233817-e-20252045-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/9-daire-20233410-e-20252092-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-22-hukuk-dairesi-202042-e-20221190-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-2022539-e-2022675-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-2019956-e-2019838-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-37-hukuk-dairesi-20223791-e-20232264-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/adana-bolge-adliye-mahkemesi-4-hukuk-dairesi-2024674-e-2024827-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-37-hukuk-dairesi-20222776-e-20223139-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-37-hukuk-dairesi-20252682-e-20261477-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-5-hukuk-dairesi-2025419-e-20251678-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-5-hukuk-dairesi-20251199-e-20251679-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/sakarya-bolge-adliye-mahkemesi-7-hukuk-dairesi-20242096-e-20251977-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-2021431-e-2022740-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-2023304-e-2024505-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-14-asliye-ticaret-mahkemesi-202243-e-2022274-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-15-asliye-ticaret-mahkemesi-2018860-e-2023517-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-2021349-e-202363-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/istinaf-karari/istanbul-anadolu-5-asliye-ticaret-mahkemesi-2019125-e-2023286-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-202198-e-202381-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-202353-e-2023621-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-2025594-e-202671-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-20161866-e-20182139-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-200717</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-200715</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/akaryakit-urunlerinin-ithalat-denetimine-iliskin-dis-ticarette-standardizasyon-tebligi-teblig-no-200736</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-376</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tedavi-yardimina-iliskin-uygulama-tebligi-sira-no-11</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yurtdisi-muteahhitlik-belgesi-tebligi-teblig-no-tau-2007-001</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/otomatik-tanimlama-sistemi-ais-klas-b-cs-cihazinin-gemilere-donatilmasina-ve-ozelliklerine-dair-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-375</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-200711</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-200712</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-200714</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-315</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-314</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-313</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-no51</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/506-sayili-kanunun-ek-5inci-maddesinin-iv-numarali-bendinin-uygulanmasi-hakkinda-teblig-bWbT5s</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-200721</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tedavi-yardimina-iliskin-uygulama-tebligi-sira-no-9</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/dernekler-tarafindan-tutulan-karar-evrak-kayit-demirbas-ve-isletme-hesabi-defterlerinde-bulunmasi-gereken-bilgiler-ile-bu-defterlerin-sekli-hakkinda-teblig-teblig-no-20072</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-no200726</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-no200727</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/offset-uygulamalarina-iliskin-teblig-ihracat-20076</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/offset-uygulamalarina-iliskin-teblig-ihracat-20076-Z1Ds89</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/atik-alma-gemileri-icin-uygulanacak-idari-ve-teknik-duzenleme-hakkinda-teblig-teblig-no-20074</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/rakiya-ozgu-tanimlamalarin-ve-ozelliklerin-etiketlenmesi-hakkinda-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/faaliyet-bolumlerine-iliskin-turkiye-finansal-raporlama-standardi-tfrs-8-hakkinda-teblig-sira-no-45</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sermaye-piyasasinda-derecelendirme-faaliyeti-ve-derecelendirme-kuruluslarina-iliskin-esaslar-tebligi-seri-viii-no-51</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5553-sayili-tohumculuk-kanununa-tabi-tohumluk-cesitleri-hakkinda-teblig-tebligno-200733</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-10</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-0ihFtA</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/sigorta-branslarina-iliskin-teblig-teblig-no-20071</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/kamu-gorevlileri-sendikalarinin-ve-konfederasyonlarinin-uye-sayilari</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/2008-2010-donemi-butce-cagrisi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/yapi-isleri-insaat-makine-ve-elektrik-tesisati-genel-teknik-sartnamelerine-dair-teblig-teblig-no-yfk-20071</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/5604-sayili-mali-tatil-ihdas-edilmesi-hakkinda-kanunun-2-nci-maddesinin-uygulanmasina-iliskin-teblig</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/mali-tatil-uygulamasi-hakkinda-genel-teblig-sirano-1</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/tahsilat-genel-tebligi-seri-a-sira-no-1</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-374</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-373</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-49</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/gemilerde-bulunan-gmdss-kuresel-deniz-tehlike-ve-guvenlik-sistemi-techizatina-kiyida-bakim-hizmeti-verecek-firmalarin-uymakla-yukumlu-olduklari-hususlara-iliskin-teblig</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-PDcXt7</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-200710</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turkiye-finansal-raporlama-standartlari-yorumlari-hakkinda-teblig-sira-no-44</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/turk-gida-kodeksi-alkolsuz-icecekler-tebligi-tebligno-200726</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-85</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/ithalinde-tek-tarafli-kontrol-sistemi-kapsaminda-kota-uygulanan-tekstil-urunlerine-ait-kotalarin-ikinci-bolumunun-dagitimi-ve-yonetimine-iliskin-teblig-20075</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-20073</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/satis-sonrasi-hizmetleri-yeterlilik-belgesi-surelerinin-uzatilmasina-iliskin-teblig-teblig-no-trkgm-20072</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/teblig/garanti-belgesi-surelerinin-uzatilmasina-iliskin-teblig-teblig-no-trkgm-20071</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/gemi-ithalatinda-kkdf-uygulmasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/basit-usul-mukellefin-yillik-kira-bedelinde-kdvnin-dikkate-alinip-alinmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ozel-kres-ve-bakimevinde-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/satis-sozlesmesiyle-ozel-amacli-ambulans-olarak-satisi-yapilan-aracin-el-degistirmesi-durumunda-otv-ve-kdv-uygulanip-uygulanmayacagi-hakkinda</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/muteahhidin-kendi-hisselerine-dusen-daireleri-ucuncu-sahislara-satmasi-durumunuda-arsa-sahibinin-gv-ve-kvk-acisindan-durumu-ve-muteahhidin-kdv-acisindan-durumu-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/hibe-olarak-yurtdisina-gonderilen-mallarin-iadesinin-alinip-alinamayacagi-hususunda</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/satisi-yapilan-laboratuar-test-reaktifleri-ve-maddelerin-satisinda-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/il-ozel-idare-mudurlugunuzce-yaptirilan-ilkogretim-okullarinin-yapim-ve-onarim-islerine-iliskin-alinan-ihale-kararinin-duzenlenen-sozlesmelerin-ve-yapilan-hakedis-odemelerine-ilisk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/doviz-kazandirici-faaliyetlerden-yurtici-muhendislik-musavirlik-etut-proje-vb-hizmetlerinde-damga-vergisi-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/banka-tarafindan-yapilan-icra-takipleri-sonucu-kismi-tahsil-edilen-tutarlardan-icta-tahsil-harci-kesilip-kesilmeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bagimsiz-denetci-yetkilendirme-belgesi-almaya-hak-kazanilmasi-durumunda-harc-aranip-aranmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kooperatifin-tapu-harcindan-muaf-olup-olmadigi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/bagis-yoluyla-intikal-eden-kooperatif-hissesinin-veraset-ve-intikal-vergisine-esas-teskil-edecek-matrahi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kat-karsiligi-arsa-teslimi-mukabilinde-elde-edilen-gayrimenkullerin-satisi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/saglik-hizmeti-sunucusunun-seyyar-eft-pos-cihazi-kullanmasi-durumunda-sosyal-guvenlik-kurumu-adina-tahsil-edilen-katilim-payi-nin-odeme-kaydedici-cihaz-fisinde-yer-alip-almayacagi-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurt-ici-ve-yurt-disi-bedelsiz-teslim</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/nihai-tuketiciye-yapilan-gazete-ve-dergi-satislarinda-kdv-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kanuna-ekli-ii-sayili-listedeki-aracin-sofor-koltugunun-arkasinda-bulunan-uc-kisilik-koltuk-ve-yasam-alaninin-kaldirilmasi-ve-aracin-elektrik-test-olcum-aracina-tadili-sonrasi-otv-</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/dernegin-kira-odemesi-yaparken-stopaj-kesintisi-mi-yapacagi-yoksa-kdv-mi-odeyecegi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kiralanan-araclarda-ucuncu-kisilerin-vermis-oldugu-zararlarin-yansitilmasinda-kdv-hesaplanip-hesaplanmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/leasing-firmasinin-gayrimenkul-alacaginin-icrada-temlik-alinmasi-sonrasi-icrada-satisinda-kdv-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-tesliminde-kdv-uygulamasi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konut-tesliminde-belge-duzenidegerleme-ve-uygulanacak-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bilgede-faaliyet-gosteren-sirketin-devir-alinmasi-durumunda-istisna-uygulamasi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-bolgede-faaliyet-gosteren-sirketin-devir-alinmasi-durumunda-istisna-uygulamasi-ve-ruhsat-degisimi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/isyeri-kredisi-icin-yapilan-faiz-ve-kkdf-odemelerinin-gmsi-beyannamesinde-gider-olarak-gosterilip-gosterilmeyecegi-amortisman-hesaplamasinin-nasil-olacagi-ile-kizilaya-yapilan-canl</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/telsiz-ruhsat-ve-kullanim-ucreti-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/konsolosluk-binasi-yenileme-isinin-kdv-karsisindaki-durumu</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/230990969012-230990969019-gtip-numarali-urunlerin-kdv-orani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/ortak-olunan-ticari-taksi-hisse-satisinin-vergi-kanunlari-acisindan-degerlendirilmesi-ve-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/banka-temsilcileri-adina-tahakkuk-ettirildigi-halde-kendilerine-odenmeyip-bankaya-gelir-kaydedilen-tutarlarda-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/egitim-hizmetinde-kdv-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/doviz-aliminda-kdv</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yag-seperatoru-cihazi-aliminin-kdv-13e-maddesine-gore-istisna-olup-olmadigi</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/atik-yuklenimlerinde-zamanasimli-donemlere-iliskin-ymm-raporu-eki-karsit-inceleme-tutanaklarinin-duzenlenip-duzenlenmeyecegi-ile-iade-hesabina-atik-ten-pay-verilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-tarafindan-duzenlenen-faturalarda-bos-birakilan-alanlarin-reklam-ajansina-tahsis-edilerek-bu-alanlarin-ilan-ve-reklam-icin-kullanilmasi-durumunda-ilan-ve-reklam-vergisine-il</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belgesi-temin-edilemeyen-masraflarin-ne-sekilde-gider-yazilacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/serbest-meslek-erbabinin-dis-giyim-harcamalarinin-mesleki-kazancin-tespitinde-indirim-konusu-yapilip-yapilamayacagi-ile-ofis-mobilyalari-icin-amortisman-uygulanip-uygulanmayacagi-h</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/para-swapi-isleminde-vergilendirme-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tek-duzen-hesap-plani-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/yurtdisinda-yapilan-insaat-isiyle-ilgili-olarak-merkez-adresinden-yurt-disi-sube-adresine-yapilacak-mal-hareketlerinin-vergi-kanunlari-acisindan-degerlendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/oyun-salonlarinda-jeton-yerine-verilen-kartlar-icin-alinan-depozito-ve-iade-edilen-depozito-ile-ilgili-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/tapu-tescili-yapilmadan-fiiilen-teslim-edilen-konutlarin-kdv-iadesini-etkileyip-etkilemeyecegi-ile-konut-icin-odenen-bedellerin-iadesinde-belge-duzeni-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/misir-arap-cumhuriyeti-mukimi-sirketten-alinan-yurtdisi-haber-goruntu-fotograf-produksiyon-ve-benzeri-hizmetlerin-vergilendirilmesi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/belediyenin-hizmet-binasi-yapimi-icin-kat-karsiligi-arsa-teslimi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/surekli-egitim-uygulama-ve-arastirma-merkezi-yaptigi-faaliyetler-sonucu-iktisadi-isletme-olusup-olusmayacagi-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/sirket-ortagina-ait-mermer-ocaginin-rodovans-sozlesmesi-ile-sirkete-kiralanmasinda-indirimli-kurumlar-vergisi-uygulamasihk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/universitenin-kantin-kiralamasinda-kdv-tevkifati-hk</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/kat-karsinsaat-islerinde-bagimsiz-birimlerin-tesliminden-once-arsanin-veya-arsa-payinin-muteahhide-devri-ve-konut-kdv-orani</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/ozelge/teminat-cozumu</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/yargitay-karari/10-hukuk-dairesi-202515716-e-20264455-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-20261099-e-20264452-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-202515823-e-20264458-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-20261114-e-20264453-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-202515661-e-20264454-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-2026853-e-20264562-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-2026801-e-20264450-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-2026492-e-20264449-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-2026467-e-20264448-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-20261081-e-20264451-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-20253492-e-20261186-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-20261132-e-20261301-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-20241761-e-20251262-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-201711706-e-20185329-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-20245307-e-20254395-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-201412626-e-201418740-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-20163748-e-20165515-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-201146-e-201111037-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-20101639-e-20103392-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-20178699-e-20203690-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-2019451-e-20198246-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-20197506-e-20201986-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-201712823-e-2020300-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-2019427-e-20199330-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-20186567-e-201810923-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-20187177-e-20205015-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-20124190-e-20126074-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-200813971-e-20102434-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-20183279-e-20219603-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-2024401-e-2024664-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-2024447-e-2024603-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-2024361-e-2024668-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-2024317-e-2024666-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-2024450-e-2024610-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-2024453-e-2024637-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-2024309-e-2024685-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-2024442-e-2024689-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-2024445-e-2024683-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-2024528-e-2024721-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244269-e-20252019-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244534-e-20252013-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245320-e-20252020-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-2025944-e-20252018-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20245608-e-20252021-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232777-e-20252022-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232615-e-20252016-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232466-e-20252017-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20244258-e-20252007-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/3-daire-20232438-e-20252023-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20243988-e-20253072-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251633-e-20253057-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025144-e-20253075-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20251470-e-20253083-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025262-e-20253074-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252457-e-20253081-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025354-e-20253066-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20244254-e-20253087-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-20252471-e-20253037-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-2025636-e-20253048-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233060-e-2025665-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233061-e-2025666-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233059-e-2025664-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233299-e-2025644-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233300-e-2025646-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2024198-e-2025647-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/4-daire-202311220-e-20253325-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20233369-e-2025648-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20241468-e-2025645-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-2022594-e-2025643-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url><url><loc>https://dijital.vergimerkezi.com.tr/mevzuat/danistay-karari/7-daire-20223804-e-2025661-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-2019248-e-2022452-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-2020606-e-2021333-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-2016556-e-20181096-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-2016638-e-20181097-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-2024584-e-2024800-k</loc><lastmod>2026-09-25</lastmod><priority>0.5</priority></url></urlset>