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<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/insights-into-ifrs16-presentation-and-disclosure/</loc> <lastmod>2019-10-17</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/insights-into-ifrs16-presentation-and-disclosure/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/insights-into-ifrs16-presentation-and-disclosure/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/insights-into-ifrs16-sale-and-leaseback-accounting/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/insights-into-ifrs16-sale-and-leaseback-accounting/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/insights-into-ifrs16-sale-and-leaseback-accounting/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-2019-1/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-2019-1/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-2019-1/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-2018-4/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-2018-4/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-2018-4/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/navigating-the-changes-to-international-financial/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/navigating-the-changes-to-international-financial/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/navigating-the-changes-to-international-financial/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-example-consolidated-financial-statements-2018/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-example-consolidated-financial-statements-2018/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-example-consolidated-financial-statements-2018/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/insights-into-ifrs-16-understanding-the-discount/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/insights-into-ifrs-16-understanding-the-discount/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/insights-into-ifrs-16-understanding-the-discount/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-example-interim-consolidated-financial-statements-2018/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-example-interim-consolidated-financial-statements-2018/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-example-interim-consolidated-financial-statements-2018/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-2017-2/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-2017-2/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-2017-2/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/navigating-the-changes-to-ifrs-2016/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/navigating-the-changes-to-ifrs-2016/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/navigating-the-changes-to-ifrs-2016/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-15-special-edition-newsletter-2016/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-15-special-edition-newsletter-2016/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-15-special-edition-newsletter-2016/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q3-2016/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q3-2016/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q3-2016/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q1-2016/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q1-2016/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q1-2016/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/example-consolidated-financial-statements-2015-and-guidance-notes/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/example-consolidated-financial-statements-2015-and-guidance-notes/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/example-consolidated-financial-statements-2015-and-guidance-notes/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q3-2015/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q3-2015/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q3-2015/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q2-2015/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q2-2015/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q2-2015/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/example-interim-financial-statements-2015/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/example-interim-financial-statements-2015/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/example-interim-financial-statements-2015/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q1-2015/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q1-2015/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q1-2015/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q4-2014/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q4-2014/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q4-2014/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q3-2014/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q3-2014/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q3-2014/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ufrs-haberleri-2014-1-ceyrek/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ufrs-haberleri-2014-1-ceyrek/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ufrs-haberleri-2014-1-ceyrek/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q1-2014/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q1-2014/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q1-2014/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q4-2013/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q4-2013/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/ifrs-news-q4-2013/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/ufrs-yayinlari/example-consolidated-financial-statements-2013/</loc> <lastmod>2019-05-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/ufrs-yayinlari/example-consolidated-financial-statements-2013/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/ufrs-yayinlari/example-consolidated-financial-statements-2013/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2025-vergi-sirkuleri/4691-sayili-teknoloji-gelistirme-bolgeleri-kanunu-ve-6550-sayili-arastirma-altyapilarinin-desteklenmesi/</loc> <lastmod>2025-09-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2025-vergi-sirkuleri/4691-sayili-teknoloji-gelistirme-bolgeleri-kanunu-ve-6550-sayili-arastirma-altyapilarinin-desteklenmesi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2025-vergi-sirkuleri/4691-sayili-teknoloji-gelistirme-bolgeleri-kanunu-ve-6550-sayili-arastirma-altyapilarinin-desteklenmesi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2025-vergi-sirkuleri/5476-sayili-arastirma-ve-tasarim-faaliyetlerinin-desteklenmesi-hakkinda-kanun-genel-tebliginde-degisiklik-yapilmasi/</loc> <lastmod>2025-09-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2025-vergi-sirkuleri/5476-sayili-arastirma-ve-tasarim-faaliyetlerinin-desteklenmesi-hakkinda-kanun-genel-tebliginde-degisiklik-yapilmasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2025-vergi-sirkuleri/5476-sayili-arastirma-ve-tasarim-faaliyetlerinin-desteklenmesi-hakkinda-kanun-genel-tebliginde-degisiklik-yapilmasi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/arge-vergi-tesviklerinden-yararlanan-firmalarin-yatirim-zorunluluguna-iliskin-hadler-arttirildi/</loc> <lastmod>2023-12-19</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/arge-vergi-tesviklerinden-yararlanan-firmalarin-yatirim-zorunluluguna-iliskin-hadler-arttirildi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/arge-vergi-tesviklerinden-yararlanan-firmalarin-yatirim-zorunluluguna-iliskin-hadler-arttirildi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/vergi-usul-kanunu-kapsaminda-yapilan-reeskont-islemlerinde-kullanilan-oran-1-aralik-itibariyle-yeniden-belirlenmistir/</loc> <lastmod>2023-12-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/vergi-usul-kanunu-kapsaminda-yapilan-reeskont-islemlerinde-kullanilan-oran-1-aralik-itibariyle-yeniden-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/vergi-usul-kanunu-kapsaminda-yapilan-reeskont-islemlerinde-kullanilan-oran-1-aralik-itibariyle-yeniden-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ananonim-ve-limited-sirketler-icin-en-az-sermaye-tutari-1-ocak-2024-itibariyle-artirildi/</loc> <lastmod>2023-12-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ananonim-ve-limited-sirketler-icin-en-az-sermaye-tutari-1-ocak-2024-itibariyle-artirildi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ananonim-ve-limited-sirketler-icin-en-az-sermaye-tutari-1-ocak-2024-itibariyle-artirildi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/2023-yili-yeniden-degerleme-orani/</loc> <lastmod>2023-12-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/2023-yili-yeniden-degerleme-orani/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/2023-yili-yeniden-degerleme-orani/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ithalatta-gozetim-ve-korunma-onlemi-uygulamalari-kapsaminda-odenen-kdvnin-indirim-hakki-kaldirildi/</loc> <lastmod>2023-12-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ithalatta-gozetim-ve-korunma-onlemi-uygulamalari-kapsaminda-odenen-kdvnin-indirim-hakki-kaldirildi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ithalatta-gozetim-ve-korunma-onlemi-uygulamalari-kapsaminda-odenen-kdvnin-indirim-hakki-kaldirildi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/bagimsiz-denetime-tabi-sirketlerin-finansal-tablolarinin-enflasyona-gore-duzeltilmesi-hakkinda-kgk-duyurusu/</loc> <lastmod>2023-12-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/bagimsiz-denetime-tabi-sirketlerin-finansal-tablolarinin-enflasyona-gore-duzeltilmesi-hakkinda-kgk-duyurusu/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/bagimsiz-denetime-tabi-sirketlerin-finansal-tablolarinin-enflasyona-gore-duzeltilmesi-hakkinda-kgk-duyurusu/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/bazi-binek-otomobillere-iliskin-otv-matrah-araliklari-yeniden-belirlenmistir2/</loc> <lastmod>2023-11-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/bazi-binek-otomobillere-iliskin-otv-matrah-araliklari-yeniden-belirlenmistir2/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/bazi-binek-otomobillere-iliskin-otv-matrah-araliklari-yeniden-belirlenmistir2/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/7782-sayili-cumhurbaskani-karari-ile-gecikme-zamm-gecikme-faizi-ve-pismanlik-zammi-oraninda-degisiklik-yapilmistir/</loc> <lastmod>2023-11-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/7782-sayili-cumhurbaskani-karari-ile-gecikme-zamm-gecikme-faizi-ve-pismanlik-zammi-oraninda-degisiklik-yapilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/7782-sayili-cumhurbaskani-karari-ile-gecikme-zamm-gecikme-faizi-ve-pismanlik-zammi-oraninda-degisiklik-yapilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/213-sayili-vergi-usul-kanunu-kapsaminda-yapilan-reeskont-islemlerinde-kullanilan-oran-belirlenmistir/</loc> <lastmod>2023-11-13</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/213-sayili-vergi-usul-kanunu-kapsaminda-yapilan-reeskont-islemlerinde-kullanilan-oran-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/213-sayili-vergi-usul-kanunu-kapsaminda-yapilan-reeskont-islemlerinde-kullanilan-oran-belirlenmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/2023-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-olan-yeniden-degerleme-orani-yuzde-34-virgul-80-olarak-belirlenmistir/</loc> <lastmod>2023-10-18</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/2023-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-olan-yeniden-degerleme-orani-yuzde-34-virgul-80-olarak-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/2023-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-olan-yeniden-degerleme-orani-yuzde-34-virgul-80-olarak-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/552-sira-numarali-vergi-usul-kanunu-genel-tebligi-ile-digital-vergi-dairesi-uygukamasina-gecilmistir/</loc> <lastmod>2023-10-18</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/552-sira-numarali-vergi-usul-kanunu-genel-tebligi-ile-digital-vergi-dairesi-uygukamasina-gecilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/552-sira-numarali-vergi-usul-kanunu-genel-tebligi-ile-digital-vergi-dairesi-uygukamasina-gecilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ek-motorlu-tasitlar-vergisi-genel-teblig-yayimlanmistir/</loc> <lastmod>2023-08-18</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ek-motorlu-tasitlar-vergisi-genel-teblig-yayimlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ek-motorlu-tasitlar-vergisi-genel-teblig-yayimlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/gelir-vergisi-mtv-ve-7440-sayili-kanunun-odeme-sureleri-ila-bazi-bildirim-olusturma-ve-yukleme-sureleri-uzatilmistir/</loc> <lastmod>2023-08-04</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/gelir-vergisi-mtv-ve-7440-sayili-kanunun-odeme-sureleri-ila-bazi-bildirim-olusturma-ve-yukleme-sureleri-uzatilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/gelir-vergisi-mtv-ve-7440-sayili-kanunun-odeme-sureleri-ila-bazi-bildirim-olusturma-ve-yukleme-sureleri-uzatilmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/7344-sayili-cumhurbaskani-karari-ile-maktu-harc-tutarlari-artirilmistir/</loc> <lastmod>2023-07-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/7344-sayili-cumhurbaskani-karari-ile-maktu-harc-tutarlari-artirilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/7344-sayili-cumhurbaskani-karari-ile-maktu-harc-tutarlari-artirilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/7436-sayili-cumhurbaskani-karari-ile-kdv-oranlarinda-degisiklik-yapilmistir/</loc> <lastmod>2023-07-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/7436-sayili-cumhurbaskani-karari-ile-kdv-oranlarinda-degisiklik-yapilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/7436-sayili-cumhurbaskani-karari-ile-kdv-oranlarinda-degisiklik-yapilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ek-motorlu-tasitlar-vergisi-ihdasi-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasi-hakkinda-kanun-teklifi/</loc> <lastmod>2023-07-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ek-motorlu-tasitlar-vergisi-ihdasi-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasi-hakkinda-kanun-teklifi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/ek-motorlu-tasitlar-vergisi-ihdasi-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasi-hakkinda-kanun-teklifi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/bazi-alacaklarin-yeniden-yapilandirilmasina-dair-7440-sayili-kanun-genel-tebligi/</loc> <lastmod>2023-04-10</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/bazi-alacaklarin-yeniden-yapilandirilmasina-dair-7440-sayili-kanun-genel-tebligi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/bazi-alacaklarin-yeniden-yapilandirilmasina-dair-7440-sayili-kanun-genel-tebligi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/vakiflara-vergi-muafiyeti-imkani-saglayan-5-seri-numarali-genel-teblig-resmi-gazatede-yayimlanmistir/</loc> <lastmod>2023-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/vakiflara-vergi-muafiyeti-imkani-saglayan-5-seri-numarali-genel-teblig-resmi-gazatede-yayimlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/vakiflara-vergi-muafiyeti-imkani-saglayan-5-seri-numarali-genel-teblig-resmi-gazatede-yayimlanmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/kdv-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-yayinlanmistir/</loc> <lastmod>2023-03-01</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/kdv-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-yayinlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/kdv-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-yayinlanmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/sermaye-sirketlerinin-kendi-hisselerini-iktisabinda-tevkifat-orani-yuzde-sifir-olarak-belirlenmistir/</loc> <lastmod>2023-02-16</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/sermaye-sirketlerinin-kendi-hisselerini-iktisabinda-tevkifat-orani-yuzde-sifir-olarak-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/sermaye-sirketlerinin-kendi-hisselerini-iktisabinda-tevkifat-orani-yuzde-sifir-olarak-belirlenmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/vergi-usul-kanununda-yer-alan-ve-1-ocak-2023-tarihinden-gecerli-olmak-uzere-uygulanacak-olan-had-ve-turalar-genel-teblig/</loc> <lastmod>2023-01-09</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/vergi-usul-kanununda-yer-alan-ve-1-ocak-2023-tarihinden-gecerli-olmak-uzere-uygulanacak-olan-had-ve-turalar-genel-teblig/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/vergi-usul-kanununda-yer-alan-ve-1-ocak-2023-tarihinden-gecerli-olmak-uzere-uygulanacak-olan-had-ve-turalar-genel-teblig/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmaina-dair-teblig/</loc> <lastmod>2023-01-04</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmaina-dair-teblig/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2023-vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmaina-dair-teblig/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/form-ba-bs-bildirimi-verme-zorunluluguna-iliskin-543-sira-numarali-vergi-usul-kanunu-tebligi-yayimlanmistir/</loc> <lastmod>2022-12-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/form-ba-bs-bildirimi-verme-zorunluluguna-iliskin-543-sira-numarali-vergi-usul-kanunu-tebligi-yayimlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/form-ba-bs-bildirimi-verme-zorunluluguna-iliskin-543-sira-numarali-vergi-usul-kanunu-tebligi-yayimlanmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/bazi-ymm-raporlarinin-elektronik-ortamda-gonderilmesine-iliskin-zorunluluk-getirilmistir/</loc> <lastmod>2022-12-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/bazi-ymm-raporlarinin-elektronik-ortamda-gonderilmesine-iliskin-zorunluluk-getirilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/bazi-ymm-raporlarinin-elektronik-ortamda-gonderilmesine-iliskin-zorunluluk-getirilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/2022-yili-yeniden-degerleme-orani-yuzde-122-virgul-93-olarak-aciklanmistir/</loc> <lastmod>2022-11-28</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/2022-yili-yeniden-degerleme-orani-yuzde-122-virgul-93-olarak-aciklanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/2022-yili-yeniden-degerleme-orani-yuzde-122-virgul-93-olarak-aciklanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/yemek-yardimi-istisnasina-iliskin-sgk-genelgesi-yayimlandi/</loc> <lastmod>2022-11-28</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/yemek-yardimi-istisnasina-iliskin-sgk-genelgesi-yayimlandi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/yemek-yardimi-istisnasina-iliskin-sgk-genelgesi-yayimlandi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/binek-otomobillere-iliskin-otv-matrahlari-yeniden-belirlenmistir/</loc> <lastmod>2022-11-28</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/binek-otomobillere-iliskin-otv-matrahlari-yeniden-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/binek-otomobillere-iliskin-otv-matrahlari-yeniden-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/yemek-yardim-istisnasi-ile-ilgili-sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmistir/</loc> <lastmod>2022-11-28</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/yemek-yardim-istisnasi-ile-ilgili-sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/yemek-yardim-istisnasi-ile-ilgili-sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/321-seri-numarali-gelir-vergisi-genel-tebligi-yayimlanmistir/</loc> <lastmod>2022-11-03</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/321-seri-numarali-gelir-vergisi-genel-tebligi-yayimlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/321-seri-numarali-gelir-vergisi-genel-tebligi-yayimlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/43-seri-numarali-katma-deger-vergisi-genel-uygulama-teblig-resmi-gazetede-yayimlanmistir/</loc> <lastmod>2022-10-31</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/43-seri-numarali-katma-deger-vergisi-genel-uygulama-teblig-resmi-gazetede-yayimlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/43-seri-numarali-katma-deger-vergisi-genel-uygulama-teblig-resmi-gazetede-yayimlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/kdv-ve-dv-ve-muhtasar-ve-prim-hizmet-beyannamelerinin-verilme-ve-odeme-suresi-uzatilmistir/</loc> <lastmod>2022-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/kdv-ve-dv-ve-muhtasar-ve-prim-hizmet-beyannamelerinin-verilme-ve-odeme-suresi-uzatilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/kdv-ve-dv-ve-muhtasar-ve-prim-hizmet-beyannamelerinin-verilme-ve-odeme-suresi-uzatilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/10389-sayili-bddk-karari-ile-kredi-kullanimina-iliskin-yeni-duzenlemegetirilmistir/</loc> <lastmod>2022-10-25</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/10389-sayili-bddk-karari-ile-kredi-kullanimina-iliskin-yeni-duzenlemegetirilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/10389-sayili-bddk-karari-ile-kredi-kullanimina-iliskin-yeni-duzenlemegetirilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/2022-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-olan-degerleme-orani-belirlenmistir/</loc> <lastmod>2022-10-12</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/2022-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-olan-degerleme-orani-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/2022-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-olan-degerleme-orani-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/gercek-faydalanici-bildirim-yukumluluklerine-iliskin-541-sira-numarali-vergi-usul-kanunu/</loc> <lastmod>2022-10-12</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/gercek-faydalanici-bildirim-yukumluluklerine-iliskin-541-sira-numarali-vergi-usul-kanunu/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/gercek-faydalanici-bildirim-yukumluluklerine-iliskin-541-sira-numarali-vergi-usul-kanunu/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/darphane-sertifikalarina-uygulanacak-olan-stopaj-orani-belirlenmitir/</loc> <lastmod>2022-09-30</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/darphane-sertifikalarina-uygulanacak-olan-stopaj-orani-belirlenmitir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2022-vergi-sirkuleri/darphane-sertifikalarina-uygulanacak-olan-stopaj-orani-belirlenmitir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/serbest-doviz-fonlari-icin-yuzde-15-oraninda-tevkifat-uygulanacaktir/</loc> <lastmod>2020-06-09</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/serbest-doviz-fonlari-icin-yuzde-15-oraninda-tevkifat-uygulanacaktir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/serbest-doviz-fonlari-icin-yuzde-15-oraninda-tevkifat-uygulanacaktir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gelir-vergisi-kanunu-genel-tebligi-seri-no-311/</loc> <lastmod>2020-05-29</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gelir-vergisi-kanunu-genel-tebligi-seri-no-311/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gelir-vergisi-kanunu-genel-tebligi-seri-no-311/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kambiyo-muamelelerinde-satis-tutari-uzerinden-hesaplanmasi-gereken-bsmv-orani-59/</loc> <lastmod>2020-05-29</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kambiyo-muamelelerinde-satis-tutari-uzerinden-hesaplanmasi-gereken-bsmv-orani-59/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kambiyo-muamelelerinde-satis-tutari-uzerinden-hesaplanmasi-gereken-bsmv-orani-59/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/fatura-duzenlenmesine-iliskin-usulsuzluk-cezasinin-degerlendirilmesi/</loc> <lastmod>2020-05-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/fatura-duzenlenmesine-iliskin-usulsuzluk-cezasinin-degerlendirilmesi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/fatura-duzenlenmesine-iliskin-usulsuzluk-cezasinin-degerlendirilmesi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/vergi-usul-kanunu-sirkuleri-130/</loc> <lastmod>2020-05-13</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/vergi-usul-kanunu-sirkuleri-130/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/vergi-usul-kanunu-sirkuleri-130/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik/</loc> <lastmod>2020-05-13</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-hakkinda-genel-teblig/</loc> <lastmod>2020-04-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-hakkinda-genel-teblig/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-hakkinda-genel-teblig/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/covid-19-salgininin-ekonomik-ve-sosyal-hayata-etkilerinin-azaltilmasina-yonelik-onlemler/</loc> <lastmod>2020-04-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/covid-19-salgininin-ekonomik-ve-sosyal-hayata-etkilerinin-azaltilmasina-yonelik-onlemler/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/covid-19-salgininin-ekonomik-ve-sosyal-hayata-etkilerinin-azaltilmasina-yonelik-onlemler/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/aylk-prim-hizmet-belgesinin-son-verilme-suresi/</loc> <lastmod>2020-04-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/aylk-prim-hizmet-belgesinin-son-verilme-suresi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/aylk-prim-hizmet-belgesinin-son-verilme-suresi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kdv-beyannamelerinin-verilme-sureleri-uzatilmistir/</loc> <lastmod>2020-04-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kdv-beyannamelerinin-verilme-sureleri-uzatilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kdv-beyannamelerinin-verilme-sureleri-uzatilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/verg-srkuler-no-202051/</loc> <lastmod>2020-04-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/verg-srkuler-no-202051/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/verg-srkuler-no-202051/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kurumlar-vergisi-beyannamelerinin-verilme-sureleri-uzatilmistir/</loc> <lastmod>2020-04-20</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kurumlar-vergisi-beyannamelerinin-verilme-sureleri-uzatilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kurumlar-vergisi-beyannamelerinin-verilme-sureleri-uzatilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/baz-kanunlarda-deiiklik-yaplmas-hakknda-kanun-tasla-oluturulmutur/</loc> <lastmod>2020-04-14</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/baz-kanunlarda-deiiklik-yaplmas-hakknda-kanun-tasla-oluturulmutur/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/baz-kanunlarda-deiiklik-yaplmas-hakknda-kanun-tasla-oluturulmutur/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-prim-hizmet-bildirgelerinin-birlestirilerek-verilmesi/</loc> <lastmod>2020-04-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-prim-hizmet-bildirgelerinin-birlestirilerek-verilmesi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-prim-hizmet-bildirgelerinin-birlestirilerek-verilmesi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/sgk-prim-odeme-sureleri-ertelenmistir/</loc> <lastmod>2020-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/sgk-prim-odeme-sureleri-ertelenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/sgk-prim-odeme-sureleri-ertelenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/ihrac-kayitli-teslimlerde-ihrac-sureleri-hakkinda/</loc> <lastmod>2020-04-03</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/ihrac-kayitli-teslimlerde-ihrac-sureleri-hakkinda/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/ihrac-kayitli-teslimlerde-ihrac-sureleri-hakkinda/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/tcmb-sistemi-risk-veri-takip-sistemi-bildirim-ve-denetim-sureleri/</loc> <lastmod>2020-04-03</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/tcmb-sistemi-risk-veri-takip-sistemi-bildirim-ve-denetim-sureleri/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/tcmb-sistemi-risk-veri-takip-sistemi-bildirim-ve-denetim-sureleri/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/7226-sayl-kanun-le-baz-kanunlarda-deiiklik/</loc> <lastmod>2020-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/7226-sayl-kanun-le-baz-kanunlarda-deiiklik/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/7226-sayl-kanun-le-baz-kanunlarda-deiiklik/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/mucbir-sebep-halinde-kdv-tevkifat-hakkinda/</loc> <lastmod>2020-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/mucbir-sebep-halinde-kdv-tevkifat-hakkinda/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/mucbir-sebep-halinde-kdv-tevkifat-hakkinda/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/beyan-ve-odeme-sureleri-uzatilan-vergisel-yukumlulukler/</loc> <lastmod>2020-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/beyan-ve-odeme-sureleri-uzatilan-vergisel-yukumlulukler/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/beyan-ve-odeme-sureleri-uzatilan-vergisel-yukumlulukler/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/ymm-tasdik-raporlarinda-sure-uzatimi/</loc> <lastmod>2020-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/ymm-tasdik-raporlarinda-sure-uzatimi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/ymm-tasdik-raporlarinda-sure-uzatimi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/mucbir-sebep-hukumlerinden-faydalanma/</loc> <lastmod>2020-03-25</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/mucbir-sebep-hukumlerinden-faydalanma/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/mucbir-sebep-hukumlerinden-faydalanma/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kdv-ba-bs-e-defter-sure-uzatmi/</loc> <lastmod>2020-03-25</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kdv-ba-bs-e-defter-sure-uzatmi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kdv-ba-bs-e-defter-sure-uzatmi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/dijital-hizmet-vergisi-genel-tebligi/</loc> <lastmod>2020-03-25</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/dijital-hizmet-vergisi-genel-tebligi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/dijital-hizmet-vergisi-genel-tebligi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/havayolu-yolcu-tasimaciliginda-kdv-orani/</loc> <lastmod>2020-03-23</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/havayolu-yolcu-tasimaciliginda-kdv-orani/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/havayolu-yolcu-tasimaciliginda-kdv-orani/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/geri-kazanim-katilim-payi-beyannamesi-donemi/</loc> <lastmod>2020-03-23</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/geri-kazanim-katilim-payi-beyannamesi-donemi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/geri-kazanim-katilim-payi-beyannamesi-donemi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-kdv-odemeleri-ertelenmistir/</loc> <lastmod>2020-03-23</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-kdv-odemeleri-ertelenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-kdv-odemeleri-ertelenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gelir-vergisi-beyannamelerinin-verilme-ve-odeme-suresi/</loc> <lastmod>2020-03-23</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gelir-vergisi-beyannamelerinin-verilme-ve-odeme-suresi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gelir-vergisi-beyannamelerinin-verilme-ve-odeme-suresi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/cep-telefonlarinda-yeni-vergi-getirilmistir/</loc> <lastmod>2020-03-16</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/cep-telefonlarinda-yeni-vergi-getirilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/cep-telefonlarinda-yeni-vergi-getirilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/vadesi-gecmis-amme-alacaklarindaki-sinir/</loc> <lastmod>2020-03-16</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/vadesi-gecmis-amme-alacaklarindaki-sinir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/vadesi-gecmis-amme-alacaklarindaki-sinir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/otvde-ozel-teminat-sertifikasi-uygulamasi/</loc> <lastmod>2020-03-16</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/otvde-ozel-teminat-sertifikasi-uygulamasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/otvde-ozel-teminat-sertifikasi-uygulamasi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kdv-tevkifat-oranindaki-degisiklikler/</loc> <lastmod>2020-03-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kdv-tevkifat-oranindaki-degisiklikler/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kdv-tevkifat-oranindaki-degisiklikler/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/transfer-fiyatlandirmasi-hakkindaki-kararda-degisiklik-yapilmasi/</loc> <lastmod>2020-03-02</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/transfer-fiyatlandirmasi-hakkindaki-kararda-degisiklik-yapilmasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/transfer-fiyatlandirmasi-hakkindaki-kararda-degisiklik-yapilmasi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kanun-yolundan-vazgecme-uygulamasi/</loc> <lastmod>2020-02-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kanun-yolundan-vazgecme-uygulamasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kanun-yolundan-vazgecme-uygulamasi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/degerli-konut-vergisi-ertelenmistir/</loc> <lastmod>2020-02-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/degerli-konut-vergisi-ertelenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/degerli-konut-vergisi-ertelenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/saglik-tesisine-iliskin-hizmetlerde-kdv-tevkifati/</loc> <lastmod>2020-02-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/saglik-tesisine-iliskin-hizmetlerde-kdv-tevkifati/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/saglik-tesisine-iliskin-hizmetlerde-kdv-tevkifati/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gecikme-zammi-orani/</loc> <lastmod>2020-01-20</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gecikme-zammi-orani/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gecikme-zammi-orani/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesine-iliskin-sgk-duyurusu/</loc> <lastmod>2020-01-20</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesine-iliskin-sgk-duyurusu/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesine-iliskin-sgk-duyurusu/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesi/</loc> <lastmod>2020-01-20</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kidem-tazminati-tavani/</loc> <lastmod>2020-01-16</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kidem-tazminati-tavani/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/kidem-tazminati-tavani/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/2020-sirkuler-damga-vergisi-oranlari/</loc> <lastmod>2020-01-08</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/2020-sirkuler-damga-vergisi-oranlari/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/2020-sirkuler-damga-vergisi-oranlari/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/motorlu-tasitlar-vergisi-2020-tutarlari/</loc> <lastmod>2020-01-08</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/motorlu-tasitlar-vergisi-2020-tutarlari/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/motorlu-tasitlar-vergisi-2020-tutarlari/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/ozel-iletisim-oiv-vergisi-genel-tebligi/</loc> <lastmod>2020-01-03</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/ozel-iletisim-oiv-vergisi-genel-tebligi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/ozel-iletisim-oiv-vergisi-genel-tebligi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/vukda-yer-alan-maktu-had-ve-tutarlar/</loc> <lastmod>2020-01-03</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/vukda-yer-alan-maktu-had-ve-tutarlar/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/vukda-yer-alan-maktu-had-ve-tutarlar/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/cevre-temizlik-vergisi-tutarlarina-iliskin-52-seri-nolu-belediye-kanunu/</loc> <lastmod>2019-12-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/cevre-temizlik-vergisi-tutarlarina-iliskin-52-seri-nolu-belediye-kanunu/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/cevre-temizlik-vergisi-tutarlarina-iliskin-52-seri-nolu-belediye-kanunu/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradi/</loc> <lastmod>2019-12-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/issizlik-sigortasi-prim-destek-tutarlarinin-2020-eylul-ayi-borclarina-mahsubu/</loc> <lastmod>2020-11-04</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/issizlik-sigortasi-prim-destek-tutarlarinin-2020-eylul-ayi-borclarina-mahsubu/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2020-vergi-sirkuleri/issizlik-sigortasi-prim-destek-tutarlarinin-2020-eylul-ayi-borclarina-mahsubu/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/hasilat-esasli-kazanc-tespitine-iliskin-gelir-vergisi-genel-tebligi2/</loc> <lastmod>2019-12-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/hasilat-esasli-kazanc-tespitine-iliskin-gelir-vergisi-genel-tebligi2/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/hasilat-esasli-kazanc-tespitine-iliskin-gelir-vergisi-genel-tebligi2/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/kisisel-verileri-koruma-kanunu-kurulu/</loc> <lastmod>2019-12-03</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/kisisel-verileri-koruma-kanunu-kurulu/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/kisisel-verileri-koruma-kanunu-kurulu/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/elektronik-belge-uygulamalarina-iliskin-509-sira-nolu-vergi-usul-kanunu/</loc> <lastmod>2019-12-03</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/elektronik-belge-uygulamalarina-iliskin-509-sira-nolu-vergi-usul-kanunu/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/elektronik-belge-uygulamalarina-iliskin-509-sira-nolu-vergi-usul-kanunu/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/yabanci-ve-genel-saklama-yetkisi-bulunan-kuruluslara-iliskin-stopaj-yukumlulugu/</loc> <lastmod>2019-11-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/yabanci-ve-genel-saklama-yetkisi-bulunan-kuruluslara-iliskin-stopaj-yukumlulugu/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/yabanci-ve-genel-saklama-yetkisi-bulunan-kuruluslara-iliskin-stopaj-yukumlulugu/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/turkiye-turizm-tanitim-ve-gelistirme-ajansi-kurulmustur/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/turkiye-turizm-tanitim-ve-gelistirme-ajansi-kurulmustur/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/turkiye-turizm-tanitim-ve-gelistirme-ajansi-kurulmustur/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/2019-yili-ikinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oran-aciklanmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/2019-yili-ikinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oran-aciklanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/2019-yili-ikinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oran-aciklanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/01-07-2019-tarihinden-itibaren-uygulanmak-uzere-kidem-tazminat-tavan-yeniden-belirlenmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/01-07-2019-tarihinden-itibaren-uygulanmak-uzere-kidem-tazminat-tavan-yeniden-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/01-07-2019-tarihinden-itibaren-uygulanmak-uzere-kidem-tazminat-tavan-yeniden-belirlenmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/vergiye-uyumlu-mukelleflerin-vergi-indiriminden-faydalanmasina-iliskin-teblig-yayinlanmistir/</loc> <lastmod>2019-05-08</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/vergiye-uyumlu-mukelleflerin-vergi-indiriminden-faydalanmasina-iliskin-teblig-yayinlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/vergiye-uyumlu-mukelleflerin-vergi-indiriminden-faydalanmasina-iliskin-teblig-yayinlanmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/temel-senaryoda-duzenlenen-e-faturalarin-iptaline-iliskin-e-fatura-iptal-portal-kullanim-kilavuzu-yayinlanmistir/</loc> <lastmod>2019-05-08</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/temel-senaryoda-duzenlenen-e-faturalarin-iptaline-iliskin-e-fatura-iptal-portal-kullanim-kilavuzu-yayinlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/temel-senaryoda-duzenlenen-e-faturalarin-iptaline-iliskin-e-fatura-iptal-portal-kullanim-kilavuzu-yayinlanmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/82-seri-nolu-harclar-kanunu-genel-tebligi-geregince-2019-yilinda-uygulanacak-harclar-artirilmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/82-seri-nolu-harclar-kanunu-genel-tebligi-geregince-2019-yilinda-uygulanacak-harclar-artirilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2019-vergi-sirkuleri/82-seri-nolu-harclar-kanunu-genel-tebligi-geregince-2019-yilinda-uygulanacak-harclar-artirilmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/6-ay-sureyle-ihracat-bedellerinin-yurticine-getirilmesi-ve-bankalara-satilmasi/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/6-ay-sureyle-ihracat-bedellerinin-yurticine-getirilmesi-ve-bankalara-satilmasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/6-ay-sureyle-ihracat-bedellerinin-yurticine-getirilmesi-ve-bankalara-satilmasi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/7143-sayili-kanun-kapsaminda-gelir-ve-kurumlar-vergisinden-istinas-edilmesi/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/7143-sayili-kanun-kapsaminda-gelir-ve-kurumlar-vergisinden-istinas-edilmesi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/7143-sayili-kanun-kapsaminda-gelir-ve-kurumlar-vergisinden-istinas-edilmesi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/varlik-barisina-iliskin-7143-sayili-kanun-genel-tebliginde-degisiklik-yapilmasi/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/varlik-barisina-iliskin-7143-sayili-kanun-genel-tebliginde-degisiklik-yapilmasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/varlik-barisina-iliskin-7143-sayili-kanun-genel-tebliginde-degisiklik-yapilmasi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/mevduat-hesaplarina-uygulanan-gelir-vergisi-kesiti-oranlarinda-degisiklik-yapilmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/mevduat-hesaplarina-uygulanan-gelir-vergisi-kesiti-oranlarinda-degisiklik-yapilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/mevduat-hesaplarina-uygulanan-gelir-vergisi-kesiti-oranlarinda-degisiklik-yapilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2019-yili-icin-binalarin-metrekare-normal-insaat-maliyet-bedelleri-belirlenmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2019-yili-icin-binalarin-metrekare-normal-insaat-maliyet-bedelleri-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2019-yili-icin-binalarin-metrekare-normal-insaat-maliyet-bedelleri-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/dernek-ve-vakiflara-hayvan-teslimlerinde-uygulanan-kdv-orani-8den-1e-dusurulmustur/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/dernek-ve-vakiflara-hayvan-teslimlerinde-uygulanan-kdv-orani-8den-1e-dusurulmustur/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/dernek-ve-vakiflara-hayvan-teslimlerinde-uygulanan-kdv-orani-8den-1e-dusurulmustur/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasi/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/sigara-ve-diger-tutun-mamullerine-iliskin-otv-tutarlarinda-degisiklik-yapilmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/sigara-ve-diger-tutun-mamullerine-iliskin-otv-tutarlarinda-degisiklik-yapilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/sigara-ve-diger-tutun-mamullerine-iliskin-otv-tutarlarinda-degisiklik-yapilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/bilisim-sektorunde-prim-desteginden-yararlanacak-kollar-belirlenmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/bilisim-sektorunde-prim-desteginden-yararlanacak-kollar-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/bilisim-sektorunde-prim-desteginden-yararlanacak-kollar-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/01-07-2018-tarihinden-itibaren-uygulanmak-uzere-kidem-tazminat-tavan-yeniden-belirlenmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/01-07-2018-tarihinden-itibaren-uygulanmak-uzere-kidem-tazminat-tavan-yeniden-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/01-07-2018-tarihinden-itibaren-uygulanmak-uzere-kidem-tazminat-tavan-yeniden-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlar-yeniden-belirlenmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlar-yeniden-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlar-yeniden-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yilinda-uygulanacak-asgari-ucret-destek-tutar-belirlenmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yilinda-uygulanacak-asgari-ucret-destek-tutar-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yilinda-uygulanacak-asgari-ucret-destek-tutar-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/hurdaya-ayrilan-araclara-iliskin-mtv-tebligi-yayinlanmistir/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/hurdaya-ayrilan-araclara-iliskin-mtv-tebligi-yayinlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/hurdaya-ayrilan-araclara-iliskin-mtv-tebligi-yayinlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig2/</loc> <lastmod>2019-10-21</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig2/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig2/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/hurda-arac-otv-indirimine-iliskin-teblig-yayinlanmistir/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/hurda-arac-otv-indirimine-iliskin-teblig-yayinlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/hurda-arac-otv-indirimine-iliskin-teblig-yayinlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/muhtasar-beyanname-ile-sgk-prim-bildirgesinin-birlestirilmesine-iliskin-uygulama/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/muhtasar-beyanname-ile-sgk-prim-bildirgesinin-birlestirilmesine-iliskin-uygulama/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/muhtasar-beyanname-ile-sgk-prim-bildirgesinin-birlestirilmesine-iliskin-uygulama/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/tasinmazlarin-yeniden-degerlendirilmesine-iliskin-duzenlemelerinde-yer-aldi-7144-sayili-kanun/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/tasinmazlarin-yeniden-degerlendirilmesine-iliskin-duzenlemelerinde-yer-aldi-7144-sayili-kanun/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/tasinmazlarin-yeniden-degerlendirilmesine-iliskin-duzenlemelerinde-yer-aldi-7144-sayili-kanun/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yili-icin-bagimsiz-denetime-tabi-olma-artlar-yeniden-belirlenmistir/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yili-icin-bagimsiz-denetime-tabi-olma-artlar-yeniden-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yili-icin-bagimsiz-denetime-tabi-olma-artlar-yeniden-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/isyeri-teslimlerinde-kdv-oran-hurda-arac-otv-terkini-hakkinda-bakanlar-kurulu-karar/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/isyeri-teslimlerinde-kdv-oran-hurda-arac-otv-terkini-hakkinda-bakanlar-kurulu-karar/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/isyeri-teslimlerinde-kdv-oran-hurda-arac-otv-terkini-hakkinda-bakanlar-kurulu-karar/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergi-sosyal-guvenlik-primi-ve-diger-baz-alacaklarinin-yeniden-yapilandirilmasi/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergi-sosyal-guvenlik-primi-ve-diger-baz-alacaklarinin-yeniden-yapilandirilmasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergi-sosyal-guvenlik-primi-ve-diger-baz-alacaklarinin-yeniden-yapilandirilmasi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/mal-ve-hizmetlere-uygulanacak-kdv-oranlarinin-tespitine-iliskin-2018-11658-sayili-bakanlar-kurulu-karar/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/mal-ve-hizmetlere-uygulanacak-kdv-oranlarinin-tespitine-iliskin-2018-11658-sayili-bakanlar-kurulu-karar/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/mal-ve-hizmetlere-uygulanacak-kdv-oranlarinin-tespitine-iliskin-2018-11658-sayili-bakanlar-kurulu-karar/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/kdv-oranlar-otv-oranlar-tapu-harclari-gelir-vergisinden-istisna-kres-yardim-ve-amortisman-hesaplamasi/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/kdv-oranlar-otv-oranlar-tapu-harclari-gelir-vergisinden-istisna-kres-yardim-ve-amortisman-hesaplamasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/kdv-oranlar-otv-oranlar-tapu-harclari-gelir-vergisinden-istisna-kres-yardim-ve-amortisman-hesaplamasi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/doviz-pozisyonunu-etkileyen-islemlerin-turkiye-cumhuriyet-merkez-bankasi-tarafindan-izlenmesine-iliskin-usul-ve-esaslar/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/doviz-pozisyonunu-etkileyen-islemlerin-turkiye-cumhuriyet-merkez-bankasi-tarafindan-izlenmesine-iliskin-usul-ve-esaslar/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/doviz-pozisyonunu-etkileyen-islemlerin-turkiye-cumhuriyet-merkez-bankasi-tarafindan-izlenmesine-iliskin-usul-ve-esaslar/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/7104-sayili-katma-deger-vergisi-kanunu-ve-baz-kanunlar-ile-178-sayili-kanun/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/7104-sayili-katma-deger-vergisi-kanunu-ve-baz-kanunlar-ile-178-sayili-kanun/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/7104-sayili-katma-deger-vergisi-kanunu-ve-baz-kanunlar-ile-178-sayili-kanun/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yili-birinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oran/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yili-birinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oran/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yili-birinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oran/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/kurulus-asamasinda-ticaret-sicili-memurluklarinca-tasdik-edilecek-defterlerin-tasdikine-iliskin-usul/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/kurulus-asamasinda-ticaret-sicili-memurluklarinca-tasdik-edilecek-defterlerin-tasdikine-iliskin-usul/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/kurulus-asamasinda-ticaret-sicili-memurluklarinca-tasdik-edilecek-defterlerin-tasdikine-iliskin-usul/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergiye-uyumlu-mukelleflerinin-borclarinin-ertelenerek-taksitlendirilmesine-iliskin-teblig/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergiye-uyumlu-mukelleflerinin-borclarinin-ertelenerek-taksitlendirilmesine-iliskin-teblig/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergiye-uyumlu-mukelleflerinin-borclarinin-ertelenerek-taksitlendirilmesine-iliskin-teblig/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergi-kanunlar-ile-baz-kanun-kararnamelerde-degisiklik-yapilmasina-iliskin-7103-sayili-kanun/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergi-kanunlar-ile-baz-kanun-kararnamelerde-degisiklik-yapilmasina-iliskin-7103-sayili-kanun/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergi-kanunlar-ile-baz-kanun-kararnamelerde-degisiklik-yapilmasina-iliskin-7103-sayili-kanun/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/otv-kanununa-ekli-1-2-ve-3-sayili-listelerde-yer-alan-mallara-iliskin-otv-tutarlar-yeniden-belirlenmistir/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/otv-kanununa-ekli-1-2-ve-3-sayili-listelerde-yer-alan-mallara-iliskin-otv-tutarlar-yeniden-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/otv-kanununa-ekli-1-2-ve-3-sayili-listelerde-yer-alan-mallara-iliskin-otv-tutarlar-yeniden-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/6698-sayili-kisisel-verilerin-korunmasi-kanunu-kapsaminda-isletmelerin-yukumlulukleri/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/6698-sayili-kisisel-verilerin-korunmasi-kanunu-kapsaminda-isletmelerin-yukumlulukleri/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/6698-sayili-kisisel-verilerin-korunmasi-kanunu-kapsaminda-isletmelerin-yukumlulukleri/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/interaktif-vergi-dairesine-iliskin-vergi-usul-kanunu-genel-tebligi-yayinlanmistir/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/interaktif-vergi-dairesine-iliskin-vergi-usul-kanunu-genel-tebligi-yayinlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/interaktif-vergi-dairesine-iliskin-vergi-usul-kanunu-genel-tebligi-yayinlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/yurtici-ve-yurtdisi-gelir-vergisinden-istisna-harcirah-tutarlar/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/yurtici-ve-yurtdisi-gelir-vergisinden-istisna-harcirah-tutarlar/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/yurtici-ve-yurtdisi-gelir-vergisinden-istisna-harcirah-tutarlar/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/6486-sayili-tevsik-bolgesel-tevsik-31-12-2018e-kadar-uzatilmistir/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/6486-sayili-tevsik-bolgesel-tevsik-31-12-2018e-kadar-uzatilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/6486-sayili-tevsik-bolgesel-tevsik-31-12-2018e-kadar-uzatilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/ikinci-el-motorlu-kara-tasitlarinin-ticareti-hakkinda-yonetmelik-yayinlanmistir/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/ikinci-el-motorlu-kara-tasitlarinin-ticareti-hakkinda-yonetmelik-yayinlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/ikinci-el-motorlu-kara-tasitlarinin-ticareti-hakkinda-yonetmelik-yayinlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-tebli3/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-tebli3/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-tebli3/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/turkiyede-ikamet-etmeyenlere-ozel-fatura-ile-yapilan-satislar-hakkinda-teblig/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/turkiyede-ikamet-etmeyenlere-ozel-fatura-ile-yapilan-satislar-hakkinda-teblig/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/turkiyede-ikamet-etmeyenlere-ozel-fatura-ile-yapilan-satislar-hakkinda-teblig/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesinin-6-ay-sureyle-ertelenmesine-yonelik-duzenleme/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesinin-6-ay-sureyle-ertelenmesine-yonelik-duzenleme/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesinin-6-ay-sureyle-ertelenmesine-yonelik-duzenleme/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/yabanci-para-degerlemelerinde-kullanilacak-doviz-kurlarina-iliskin-491-nolu-vuk-tebligi/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/yabanci-para-degerlemelerinde-kullanilacak-doviz-kurlarina-iliskin-491-nolu-vuk-tebligi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/yabanci-para-degerlemelerinde-kullanilacak-doviz-kurlarina-iliskin-491-nolu-vuk-tebligi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/01-01-2018-tarihinden-itibaren-uygulanacak-guncel-kidem-tazminat-tavan-belirlenmistir/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/01-01-2018-tarihinden-itibaren-uygulanacak-guncel-kidem-tazminat-tavan-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/01-01-2018-tarihinden-itibaren-uygulanacak-guncel-kidem-tazminat-tavan-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/80-seri-nolu-harclar-kanunu-genel-tebligi-geregince-2018-yilinda-uygulanacak-harclar/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/80-seri-nolu-harclar-kanunu-genel-tebligi-geregince-2018-yilinda-uygulanacak-harclar/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/80-seri-nolu-harclar-kanunu-genel-tebligi-geregince-2018-yilinda-uygulanacak-harclar/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/indirimli-orana-tabi-islemlerden-dogan-kdv-iade-taleplerinde-iade-konusu-yapilamayacak-kisim/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/indirimli-orana-tabi-islemlerden-dogan-kdv-iade-taleplerinde-iade-konusu-yapilamayacak-kisim/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/indirimli-orana-tabi-islemlerden-dogan-kdv-iade-taleplerinde-iade-konusu-yapilamayacak-kisim/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/62-seri-nolu-damga-vergisi-kanunu-genel-tebligi-resmi-gazetede-yayimlanmistir/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/62-seri-nolu-damga-vergisi-kanunu-genel-tebligi-resmi-gazetede-yayimlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/62-seri-nolu-damga-vergisi-kanunu-genel-tebligi-resmi-gazetede-yayimlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yili-veraset-ve-intikal-vergisi-oranlar-ile-istisna-tutarlarina-iliskin-49-seri-nolu-veraset-ve-intikal-vergisi-kanunu/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yili-veraset-ve-intikal-vergisi-oranlar-ile-istisna-tutarlarina-iliskin-49-seri-nolu-veraset-ve-intikal-vergisi-kanunu/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yili-veraset-ve-intikal-vergisi-oranlar-ile-istisna-tutarlarina-iliskin-49-seri-nolu-veraset-ve-intikal-vergisi-kanunu/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yilinda-uygulanacak-motorlu-tat-vergilerine-iliskin-49-nolu-motorlu-tatlar-vergisi-genel-tebligi/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yilinda-uygulanacak-motorlu-tat-vergilerine-iliskin-49-nolu-motorlu-tatlar-vergisi-genel-tebligi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/2018-yilinda-uygulanacak-motorlu-tat-vergilerine-iliskin-49-nolu-motorlu-tatlar-vergisi-genel-tebligi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/mobil-telefon-aboneliginin-ilk-tesisinde-maktu-olarak-alinan-vergi-tutarinin-yeniden-belirlenmesi/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/mobil-telefon-aboneliginin-ilk-tesisinde-maktu-olarak-alinan-vergi-tutarinin-yeniden-belirlenmesi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/mobil-telefon-aboneliginin-ilk-tesisinde-maktu-olarak-alinan-vergi-tutarinin-yeniden-belirlenmesi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergi-usul-kanununda-yer-alan-maktu-had-ile-asgari-ve-azami-miktarlar-odenecek-ceza-miktarlari/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergi-usul-kanununda-yer-alan-maktu-had-ile-asgari-ve-azami-miktarlar-odenecek-ceza-miktarlari/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/vergi-usul-kanununda-yer-alan-maktu-had-ile-asgari-ve-azami-miktarlar-odenecek-ceza-miktarlari/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/01-01-2018-tarihinden-itibaren-uygulanacak-cevre-temizlik-vergisi-tutarlarina-iliskin-genel-teblig/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/01-01-2018-tarihinden-itibaren-uygulanacak-cevre-temizlik-vergisi-tutarlarina-iliskin-genel-teblig/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/01-01-2018-tarihinden-itibaren-uygulanacak-cevre-temizlik-vergisi-tutarlarina-iliskin-genel-teblig/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradinin-beyan/</loc> <lastmod>2019-10-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradinin-beyan/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2018---vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradinin-beyan/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/vergiye-uyumlu-mukelleflere-vergi-indirimi-uygulamasina-iliskin-usul-ve-esaslar-belirlenmistir/</loc> <lastmod>2019-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/vergiye-uyumlu-mukelleflere-vergi-indirimi-uygulamasina-iliskin-usul-ve-esaslar-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/vergiye-uyumlu-mukelleflere-vergi-indirimi-uygulamasina-iliskin-usul-ve-esaslar-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/organize-perakende-sektorunde-faaliyette-bulunan-ve-belli-isletme-buyuklugu-olculerini-asan-firmalara-sunulan-yeni-nesil-okc-gecici-ertelenmistir/</loc> <lastmod>2019-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/organize-perakende-sektorunde-faaliyette-bulunan-ve-belli-isletme-buyuklugu-olculerini-asan-firmalara-sunulan-yeni-nesil-okc-gecici-ertelenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/organize-perakende-sektorunde-faaliyette-bulunan-ve-belli-isletme-buyuklugu-olculerini-asan-firmalara-sunulan-yeni-nesil-okc-gecici-ertelenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/yeni-nesil-okc-kullanma-mecburiyeti-eski-yazar-kasa-cihazlarinin-mali-hafizasi-doluncaya-veya-hurdaya-ayrilincaya-kadar-ertelenmistir/</loc> <lastmod>2019-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/yeni-nesil-okc-kullanma-mecburiyeti-eski-yazar-kasa-cihazlarinin-mali-hafizasi-doluncaya-veya-hurdaya-ayrilincaya-kadar-ertelenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/yeni-nesil-okc-kullanma-mecburiyeti-eski-yazar-kasa-cihazlarinin-mali-hafizasi-doluncaya-veya-hurdaya-ayrilincaya-kadar-ertelenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/gayri-menkul-sermeye-iratlarinda-goturu-gider-oran-15e-dusurulmustur/</loc> <lastmod>2019-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/gayri-menkul-sermeye-iratlarinda-goturu-gider-oran-15e-dusurulmustur/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/gayri-menkul-sermeye-iratlarinda-goturu-gider-oran-15e-dusurulmustur/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/sporculara-yapilan-ucret-ve-ucret-saylan-odemelerdeki-gelir-vergisi-tevkifatinin-suresi-2-yil-uzatilmistir/</loc> <lastmod>2019-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/sporculara-yapilan-ucret-ve-ucret-saylan-odemelerdeki-gelir-vergisi-tevkifatinin-suresi-2-yil-uzatilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/sporculara-yapilan-ucret-ve-ucret-saylan-odemelerdeki-gelir-vergisi-tevkifatinin-suresi-2-yil-uzatilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/7061-sayili-bazi-vergi-kanunlar-le-diger-baz-kanunlarda-degisiklik-yapilmasina-dair-kanun-torba-kanun-yayimlanmistir/</loc> <lastmod>2019-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/7061-sayili-bazi-vergi-kanunlar-le-diger-baz-kanunlarda-degisiklik-yapilmasina-dair-kanun-torba-kanun-yayimlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/7061-sayili-bazi-vergi-kanunlar-le-diger-baz-kanunlarda-degisiklik-yapilmasina-dair-kanun-torba-kanun-yayimlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/2017-yili-yeniden-degerleme-oran-1447-olarak-belirlenmistir/</loc> <lastmod>2019-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/2017-yili-yeniden-degerleme-oran-1447-olarak-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/2017-yili-yeniden-degerleme-oran-1447-olarak-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/isverene-stajyer-ucret-desteginin-uzatilmasina-iliskin-bakanlar-kurulu-karar-yayinlanmistir/</loc> <lastmod>2019-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/isverene-stajyer-ucret-desteginin-uzatilmasina-iliskin-bakanlar-kurulu-karar-yayinlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/isverene-stajyer-ucret-desteginin-uzatilmasina-iliskin-bakanlar-kurulu-karar-yayinlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/yeni-nesil-odeme-kaydedici-cihaz-kullanma-mecburiyetine-iliskin-teblig-yayimlanmistir/</loc> <lastmod>2019-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/yeni-nesil-odeme-kaydedici-cihaz-kullanma-mecburiyetine-iliskin-teblig-yayimlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/yeni-nesil-odeme-kaydedici-cihaz-kullanma-mecburiyetine-iliskin-teblig-yayimlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/altina-dayali-devlet-ic-borclanma-senetleri-ve-varlik-kiralama-sirketleri-tarafindan-ihrac-edilen-altina-dayali-kira-sertifikalarindan-elde-edilen-kazanclar-cin-tevkifat-oran-bakanlar-kurulu-karariyla-resmi-gazetede-yayinlanmistir/</loc> <lastmod>2019-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/altina-dayali-devlet-ic-borclanma-senetleri-ve-varlik-kiralama-sirketleri-tarafindan-ihrac-edilen-altina-dayali-kira-sertifikalarindan-elde-edilen-kazanclar-cin-tevkifat-oran-bakanlar-kurulu-karariyla-resmi-gazetede-yayinlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/altina-dayali-devlet-ic-borclanma-senetleri-ve-varlik-kiralama-sirketleri-tarafindan-ihrac-edilen-altina-dayali-kira-sertifikalarindan-elde-edilen-kazanclar-cin-tevkifat-oran-bakanlar-kurulu-karariyla-resmi-gazetede-yayinlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig/</loc> <lastmod>2019-10-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/serbest-bolgelerde-turk-lirasi-ile-yapilabilecek-odemeler-hakkinda-bakanlar-kurulu-karar-yayinlanmistir/</loc> <lastmod>2019-10-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/serbest-bolgelerde-turk-lirasi-ile-yapilabilecek-odemeler-hakkinda-bakanlar-kurulu-karar-yayinlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/serbest-bolgelerde-turk-lirasi-ile-yapilabilecek-odemeler-hakkinda-bakanlar-kurulu-karar-yayinlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/yatirimlarda-devlet-yardimlar-hakkinda-karara-degisiklik-yapilmistir/</loc> <lastmod>2019-10-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/yatirimlarda-devlet-yardimlar-hakkinda-karara-degisiklik-yapilmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/yatirimlarda-devlet-yardimlar-hakkinda-karara-degisiklik-yapilmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/bamsz-denetime-tabi-olup-tfrs-uygulamayan-buyuk-ve-orta-letmeler/</loc> <lastmod>2019-10-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/bamsz-denetime-tabi-olup-tfrs-uygulamayan-buyuk-ve-orta-letmeler/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/bamsz-denetime-tabi-olup-tfrs-uygulamayan-buyuk-ve-orta-letmeler/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/izaha-davet-muessesesine-iliskin-482-sira-nolu-vergi-usul-kanunu/</loc> <lastmod>2019-10-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/izaha-davet-muessesesine-iliskin-482-sira-nolu-vergi-usul-kanunu/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/izaha-davet-muessesesine-iliskin-482-sira-nolu-vergi-usul-kanunu/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespiti/</loc> <lastmod>2019-10-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespiti/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespiti/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/ihrac-mal-tasiyan-araclarda-motorin-tesliminde-otv-ve-kdv-istisnasi-uygulanacak-sinir-kapilari/</loc> <lastmod>2019-10-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/ihrac-mal-tasiyan-araclarda-motorin-tesliminde-otv-ve-kdv-istisnasi-uygulanacak-sinir-kapilari/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/ihrac-mal-tasiyan-araclarda-motorin-tesliminde-otv-ve-kdv-istisnasi-uygulanacak-sinir-kapilari/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/7033-sayili-sanayinin-gelistirilmesi-ve-uretimin-desteklenmesine-iliskin-kanun/</loc> <lastmod>2019-10-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/7033-sayili-sanayinin-gelistirilmesi-ve-uretimin-desteklenmesine-iliskin-kanun/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/7033-sayili-sanayinin-gelistirilmesi-ve-uretimin-desteklenmesine-iliskin-kanun/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/2017-yili-ikinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oran/</loc> <lastmod>2019-10-24</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/2017-yili-ikinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oran/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/2017-yili-ikinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oran/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/gundeliklerin-hesaplanmasinda-esas-alinacak-aylik-brut-tutarlar/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/gundeliklerin-hesaplanmasinda-esas-alinacak-aylik-brut-tutarlar/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/gundeliklerin-hesaplanmasinda-esas-alinacak-aylik-brut-tutarlar/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/01-07-2017-tarihinden-itibaren-uygulanmak-uzere-kidem-tazminat-tavan/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/01-07-2017-tarihinden-itibaren-uygulanmak-uzere-kidem-tazminat-tavan/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/01-07-2017-tarihinden-itibaren-uygulanmak-uzere-kidem-tazminat-tavan/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/ticari-defterlere-iliskin-tebligde-deigisiklik-yapilmasina-dair-teblig-resmi-gazetede/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/ticari-defterlere-iliskin-tebligde-deigisiklik-yapilmasina-dair-teblig-resmi-gazetede/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/ticari-defterlere-iliskin-tebligde-deigisiklik-yapilmasina-dair-teblig-resmi-gazetede/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/kdv-iade-alacaklar-vergi-inceleme-raporu-sonucuna-gore-otv-borclarina-mahsup-edilebilecektir/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/kdv-iade-alacaklar-vergi-inceleme-raporu-sonucuna-gore-otv-borclarina-mahsup-edilebilecektir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/kdv-iade-alacaklar-vergi-inceleme-raporu-sonucuna-gore-otv-borclarina-mahsup-edilebilecektir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/arac-ve-kisa-sureli-konut-kiralamalarinda-tutarina-bakilmaksizin-tahsilat-ve-odemeleri/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/arac-ve-kisa-sureli-konut-kiralamalarinda-tutarina-bakilmaksizin-tahsilat-ve-odemeleri/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/arac-ve-kisa-sureli-konut-kiralamalarinda-tutarina-bakilmaksizin-tahsilat-ve-odemeleri/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/bazi-alacaklarin-yeniden-yapilandirilmasina-ve-baz-vergi-kanunlarinda-degisiklik-yapilmasi/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/bazi-alacaklarin-yeniden-yapilandirilmasina-ve-baz-vergi-kanunlarinda-degisiklik-yapilmasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/bazi-alacaklarin-yeniden-yapilandirilmasina-ve-baz-vergi-kanunlarinda-degisiklik-yapilmasi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/toplu-sozlemesi-uygulanan-ozel-sektor-verenlerine-ait-yerleri-cin-asgari-ucret-destek-tutar/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/toplu-sozlemesi-uygulanan-ozel-sektor-verenlerine-ait-yerleri-cin-asgari-ucret-destek-tutar/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/toplu-sozlemesi-uygulanan-ozel-sektor-verenlerine-ait-yerleri-cin-asgari-ucret-destek-tutar/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/turkiyede-kamet-etmeyenlere-konut-ve-yeri-teslimlerine-iliskin-kdv-istisna/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/turkiyede-kamet-etmeyenlere-konut-ve-yeri-teslimlerine-iliskin-kdv-istisna/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/turkiyede-kamet-etmeyenlere-konut-ve-yeri-teslimlerine-iliskin-kdv-istisna/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/beyaz-esya-ve-mobilyalarda-vergi-indirim-surelerinin-uzatimina-dair-karar/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/beyaz-esya-ve-mobilyalarda-vergi-indirim-surelerinin-uzatimina-dair-karar/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/beyaz-esya-ve-mobilyalarda-vergi-indirim-surelerinin-uzatimina-dair-karar/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/istihdam-tesvikinde-sigortalinin-son-3-ay-icinde-bildirimi-yapilmamis-olma-art/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/istihdam-tesvikinde-sigortalinin-son-3-ay-icinde-bildirimi-yapilmamis-olma-art/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/istihdam-tesvikinde-sigortalinin-son-3-ay-icinde-bildirimi-yapilmamis-olma-art/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/vergi-usul-kanunu-genel-teblig-sra-no-459nde-degisiklik-yapilmasina-dair-teblig/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/vergi-usul-kanunu-genel-teblig-sra-no-459nde-degisiklik-yapilmasina-dair-teblig/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/vergi-usul-kanunu-genel-teblig-sra-no-459nde-degisiklik-yapilmasina-dair-teblig/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesi-genel-tebliginde-degisiklik/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesi-genel-tebliginde-degisiklik/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/muhtasar-ve-prim-hizmet-beyannamesi-genel-tebliginde-degisiklik/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/turkuaz-kart-yonetmeligi-resmi-gazetede-yayimlanmistir/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/turkuaz-kart-yonetmeligi-resmi-gazetede-yayimlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/turkuaz-kart-yonetmeligi-resmi-gazetede-yayimlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/serbest-bolgeler-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/serbest-bolgeler-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/serbest-bolgeler-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/vergiye-uyumlu-mukelleflere-vergi-indirimi-duzenlemesinin-de-yer-aldigi-baz-alacaklarin-yeniden-yapilandirilmasi/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/vergiye-uyumlu-mukelleflere-vergi-indirimi-duzenlemesinin-de-yer-aldigi-baz-alacaklarin-yeniden-yapilandirilmasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/vergiye-uyumlu-mukelleflere-vergi-indirimi-duzenlemesinin-de-yer-aldigi-baz-alacaklarin-yeniden-yapilandirilmasi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/elektronik-defterlerin-olusturulmasi-ve-imzalanma-suresi-ile-elektronik-defter-beratlarinin-yuklenme-suresi/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/elektronik-defterlerin-olusturulmasi-ve-imzalanma-suresi-ile-elektronik-defter-beratlarinin-yuklenme-suresi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/elektronik-defterlerin-olusturulmasi-ve-imzalanma-suresi-ile-elektronik-defter-beratlarinin-yuklenme-suresi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/1-seri-nolu-kurumlar-vergisi-genel-tebliginde-degisiklik-yapilmasina-dair-teblig/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/1-seri-nolu-kurumlar-vergisi-genel-tebliginde-degisiklik-yapilmasina-dair-teblig/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/1-seri-nolu-kurumlar-vergisi-genel-tebliginde-degisiklik-yapilmasina-dair-teblig/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/488-sayili-damga-vergisi-kanununa-ekli-1-sayili-tabloda-yer-alan-bazi-katlara-iliskin-damga-vergisi-oraninin-belirlenmesi/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/488-sayili-damga-vergisi-kanununa-ekli-1-sayili-tabloda-yer-alan-bazi-katlara-iliskin-damga-vergisi-oraninin-belirlenmesi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/488-sayili-damga-vergisi-kanununa-ekli-1-sayili-tabloda-yer-alan-bazi-katlara-iliskin-damga-vergisi-oraninin-belirlenmesi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/6770-sayili-turkiye-cumhuriyeti-emekli-sandigi-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/6770-sayili-turkiye-cumhuriyeti-emekli-sandigi-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/6770-sayili-turkiye-cumhuriyeti-emekli-sandigi-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/asgari-ucret-tespit-komisyonu-karar-resmi-gazetede-yaymland/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/asgari-ucret-tespit-komisyonu-karar-resmi-gazetede-yaymland/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/asgari-ucret-tespit-komisyonu-karar-resmi-gazetede-yaymland/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/01.01.2017-tarihinden-tibaren-uygulanmak-uzere-kdem-tazminat-tavan-yeniden-belirlenmitir</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/01.01.2017-tarihinden-tibaren-uygulanmak-uzere-kdem-tazminat-tavan-yeniden-belirlenmitir" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/01.01.2017-tarihinden-tibaren-uygulanmak-uzere-kdem-tazminat-tavan-yeniden-belirlenmitir" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/78-seri-nolu-harclar-kanunu-genel-teblii-gereince-2017-ylnda-uygulanacak-harclar/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/78-seri-nolu-harclar-kanunu-genel-teblii-gereince-2017-ylnda-uygulanacak-harclar/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/78-seri-nolu-harclar-kanunu-genel-teblii-gereince-2017-ylnda-uygulanacak-harclar/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/61-seri-nolu-damga-vergisi-kanunu-genel-tebligi-resmi-gazetede-yaylanmlanmistir/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/61-seri-nolu-damga-vergisi-kanunu-genel-tebligi-resmi-gazetede-yaylanmlanmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/61-seri-nolu-damga-vergisi-kanunu-genel-tebligi-resmi-gazetede-yaylanmlanmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/70-seri-nolu-emlak-vergisi-kanunu-genel-tebligi-resmi-gazetede-yayimlanmistirr/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/70-seri-nolu-emlak-vergisi-kanunu-genel-tebligi-resmi-gazetede-yayimlanmistirr/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/70-seri-nolu-emlak-vergisi-kanunu-genel-tebligi-resmi-gazetede-yayimlanmistirr/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradinin-beyan/</loc> <lastmod>2019-10-27</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradinin-beyan/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2017---vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradinin-beyan/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/kidem-tazminat-tavanina-iliskin-bakanlar-kurulu-karar-resmi-gazetede-yayimlandi/</loc> <lastmod>2019-11-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/kidem-tazminat-tavanina-iliskin-bakanlar-kurulu-karar-resmi-gazetede-yayimlandi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/kidem-tazminat-tavanina-iliskin-bakanlar-kurulu-karar-resmi-gazetede-yayimlandi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/456-sira-nolu-vergi-usul-kanunu-genel-tebligi-resmi-gazetede-yayimlandi/</loc> <lastmod>2019-11-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/456-sira-nolu-vergi-usul-kanunu-genel-tebligi-resmi-gazetede-yayimlandi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/456-sira-nolu-vergi-usul-kanunu-genel-tebligi-resmi-gazetede-yayimlandi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/ozel-tuketim-vergisi-iv-sayili-liste-uygulama-genel-tebligi-resmi-gazetede-yayimlandi/</loc> <lastmod>2019-11-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/ozel-tuketim-vergisi-iv-sayili-liste-uygulama-genel-tebligi-resmi-gazetede-yayimlandi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/ozel-tuketim-vergisi-iv-sayili-liste-uygulama-genel-tebligi-resmi-gazetede-yayimlandi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/ihracata-yonelik-devlet-yardimlari-kararinda-degisiklik-yapilmasi-hakkinda-karar-resmi-gazetede-yayimlandi/</loc> <lastmod>2019-11-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/ihracata-yonelik-devlet-yardimlari-kararinda-degisiklik-yapilmasi-hakkinda-karar-resmi-gazetede-yayimlandi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/ihracata-yonelik-devlet-yardimlari-kararinda-degisiklik-yapilmasi-hakkinda-karar-resmi-gazetede-yayimlandi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/ozel-tuketim-vergisi-3-sayili-liste-uygulama-genel-tebligi-resmi-gazetede-yayimlandi/</loc> <lastmod>2019-11-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/ozel-tuketim-vergisi-3-sayili-liste-uygulama-genel-tebligi-resmi-gazetede-yayimlandi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/ozel-tuketim-vergisi-3-sayili-liste-uygulama-genel-tebligi-resmi-gazetede-yayimlandi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-tebligi-resmi-gazetede-yayimlandi/</loc> <lastmod>2019-11-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-tebligi-resmi-gazetede-yayimlandi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-tebligi-resmi-gazetede-yayimlandi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/250-000-tl-ve-uzeri-kesinlesen-vergi-borcu-olan-mukelleflerin-ilan-edilecegine-iliskin-455-sira-nolu-vuk-genel-tebligi/</loc> <lastmod>2019-11-05</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/250-000-tl-ve-uzeri-kesinlesen-vergi-borcu-olan-mukelleflerin-ilan-edilecegine-iliskin-455-sira-nolu-vuk-genel-tebligi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/250-000-tl-ve-uzeri-kesinlesen-vergi-borcu-olan-mukelleflerin-ilan-edilecegine-iliskin-455-sira-nolu-vuk-genel-tebligi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/449-sira-numarali-vergi-usul-kanunu-genel-tebligi-resmi-gazetede-yayimlandi/</loc> <lastmod>2019-11-06</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/449-sira-numarali-vergi-usul-kanunu-genel-tebligi-resmi-gazetede-yayimlandi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/449-sira-numarali-vergi-usul-kanunu-genel-tebligi-resmi-gazetede-yayimlandi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/415-sira-numarali-vergi-usul-kanunu-genel-tebliginde-degisiklik-yapilmasina-dair-446-sira-numarali-tebligi/</loc> <lastmod>2019-11-06</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/415-sira-numarali-vergi-usul-kanunu-genel-tebliginde-degisiklik-yapilmasina-dair-446-sira-numarali-tebligi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/415-sira-numarali-vergi-usul-kanunu-genel-tebliginde-degisiklik-yapilmasina-dair-446-sira-numarali-tebligi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/baz-mallara-uygulanan-ozel-tuketim-vergisi-oranlar-maktu-ve-asgari-maktu-vergi-tutarlarnn-yeniden-belirlenmesi/</loc> <lastmod>2019-11-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/baz-mallara-uygulanan-ozel-tuketim-vergisi-oranlar-maktu-ve-asgari-maktu-vergi-tutarlarnn-yeniden-belirlenmesi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/baz-mallara-uygulanan-ozel-tuketim-vergisi-oranlar-maktu-ve-asgari-maktu-vergi-tutarlarnn-yeniden-belirlenmesi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/e-arsiv-uygulamasina-iliskin-433-seri-nolu-vuk-genel-tebliginde-degisiklik/</loc> <lastmod>2019-11-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/e-arsiv-uygulamasina-iliskin-433-seri-nolu-vuk-genel-tebliginde-degisiklik/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/e-arsiv-uygulamasina-iliskin-433-seri-nolu-vuk-genel-tebliginde-degisiklik/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/mobil-telefon-aboneliginin-ilk-tesisinde-maktu-olarak-alinan-vergi-tutarinin-yeniden-belirlenmesi/</loc> <lastmod>2019-11-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/mobil-telefon-aboneliginin-ilk-tesisinde-maktu-olarak-alinan-vergi-tutarinin-yeniden-belirlenmesi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/mobil-telefon-aboneliginin-ilk-tesisinde-maktu-olarak-alinan-vergi-tutarinin-yeniden-belirlenmesi/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradinin-beyaninda-dikkate-alinacak-indirim-orani/</loc> <lastmod>2019-11-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradinin-beyaninda-dikkate-alinacak-indirim-orani/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2015-vergi-sirkuleri/gelir-vergisi-kanununda-yer-alan-maktu-had-ve-tutarlar-ile-menkul-sermaye-iradinin-beyaninda-dikkate-alinacak-indirim-orani/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlar-yeniden-belirlenmistir/</loc> <lastmod>2019-11-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlar-yeniden-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlar-yeniden-belirlenmistir/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/2014-yilinda-uygulanacak-yeniden-degerleme-oran-1011-olarak-aciklandi/</loc> <lastmod>2019-11-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/2014-yilinda-uygulanacak-yeniden-degerleme-oran-1011-olarak-aciklandi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/2014-yilinda-uygulanacak-yeniden-degerleme-oran-1011-olarak-aciklandi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/2014-yili-3-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-859-olarak-belirlenmistir/</loc> <lastmod>2019-11-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/2014-yili-3-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-859-olarak-belirlenmistir/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/2014-yili-3-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-859-olarak-belirlenmistir/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/1-seri-nolu-katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig/</loc> <lastmod>2019-11-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/1-seri-nolu-katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/1-seri-nolu-katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/bagimsiz-denetime-tabi-olacak-sirketlerin-belirlenmesinde-uyulacak-usul-ve-esaslarda-degisiklik/</loc> <lastmod>2019-11-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/bagimsiz-denetime-tabi-olacak-sirketlerin-belirlenmesinde-uyulacak-usul-ve-esaslarda-degisiklik/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/bagimsiz-denetime-tabi-olacak-sirketlerin-belirlenmesinde-uyulacak-usul-ve-esaslarda-degisiklik/" ></xhtml:link></url>
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<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/amortismana-tabi-iktisadi-kiymetlerin-amortisman-orani/</loc> <lastmod>2019-11-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/amortismana-tabi-iktisadi-kiymetlerin-amortisman-orani/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/amortismana-tabi-iktisadi-kiymetlerin-amortisman-orani/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/yatirimlarda-devlet-yardimlari-hakkinda-kararin-uygulanmasina-iliskin-tebligi/</loc> <lastmod>2019-11-07</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/yatirimlarda-devlet-yardimlari-hakkinda-kararin-uygulanmasina-iliskin-tebligi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/yatirimlarda-devlet-yardimlari-hakkinda-kararin-uygulanmasina-iliskin-tebligi/" ></xhtml:link></url>
<url> <loc>https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/is-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasi/</loc> <lastmod>2019-11-11</lastmod>  <xhtml:link rel="alternate" hreflang="tr" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/is-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasi/" ></xhtml:link> <xhtml:link rel="alternate" hreflang="x-default" href="https://www.gtturkey.com/vergi-sirkuleri/2014---vergi-sirkuleri/is-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasi/" ></xhtml:link></url>
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