<?xml version="1.0" encoding="UTF-8"?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"
        xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
        xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9
          http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd">

    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/belediyeden-kiralanan-stand-kullanim-hakkinin-kiralanmasi-durumunda-vergilendirmenin-nasil-olacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bina-sahiplerinin-binaya-ait-arsayi-kat-karsiligi-muteahhide-vermesi-sonucunda-elde-edilen-gayrimenkulun-iktisap-tarihinin-hangi-tarih-olarak-dikkate-alinacagi-ile-vergilendirmenin-nasil-olacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/100000-tlnin-altinda-tevkif-suretiyle-kesilen-verginin-nakden-iadesinde-aranacak-belgeler-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tasdiksiz-deftere-kaydedilen-belgenin-kdv-indirimi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirketin-kurulmasi-veya-yeni-bir-subenin-acilmasi-veyahut-da-islerin-devamli-bir-surette-genisletilmesi-icin-yapilan-giderler-kapsaminda-olmayan-tanitim-ve-reklam-harcamalarinin-ilk-tesis-ve-taazzuv-giderleri-adi-altinda-aktiflestirilerek-amortisman-yoluy/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disi-sube-kazancinin-kurumlar-vergisinden-istisna-olup-olmadigi-ve-zarar-olusmasi-durumunda-kurum-kazancindan-indirim-konusu-yapilip-yapilmayacagi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/iade-edilen-ziynet-esyalarinin-eritilerek-kulce-haline-getirilmesinde-ilk-uretimdeki-iscilik-maliyetlerinin-kurum-kazancinin-tespitinde-gider-olarak-dikkate-alinip-alinamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kosgeb-ve-kalkinma-ajansindan-iki-ayri-proje-icin-alinan-ar-ge-tesviklerine-istinaden-5746-sayili-kanundan-yararlanilip-yararlanilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/icradan-alinan-kamyon-icin-odenen-kdvnin-indirimi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/koylere-hizmet-goturme-birliginde-gorevli-personele-odenen-ucretin-gelir-vegisine-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bakmakla-yukumlu-olunan-engelli-iki-cocuk-icin-engellilik-indiriminden-faydalanip-faydalanamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ferdi-isletmenin-sermaye-sirketine-donusturulmesi-devir-tarihinden-tescil-tarihine-kadar-olan-suredeki-faaliyetlerle-ilgili-yillik-gelir-vergisi-beyannamesi-verilmek-zorunda-olunup-olunmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/malezyadan-elde-edilecek-temettu-gelirlerinin-kurumlar-vergisinden-istisna-edilip-edilmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vakif-universitesine-yapilacak-kira-yardiminin-kurum-kazancindan-indirimi-ve-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/amonyum-nitrat-teslimlerinde-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihracat-teslimlerinin-beyaninda-ihracat-faturasinin-duzenlenme-tarihindeki-kurun-mu-yoksa-fiili-ihrac-tarihindeki-kurun-mu-esas-alinacagi-hk/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ozel-tertibatli-aracin-sigortacilik-faaliyetinde-kullanilmak-uzere-iktisabinda-kdv-ve-otv-istsinasindan-yararlanip-yararlanilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kamu-yararina-tabi-derneklerin-katma-deger-vergisine-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kur-farklarinin-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/fiilen-faaliyeti-bulunmayan-sirketin-kurumlar-vergisi-ve-kdv-mukellefiyeti-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirkete-ait-gayrimenkulun-sirket-ortagina-satisi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vize-ve-gocmenlik-basvurusunda-rehberlik-ve-danismanlik-hizmetlerinin-hizmet-ihraci-olarak-degerlendirilip-degerlendirilemeyecegi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kdv-tevkifati-hk-18/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/dondurulmus-keci-spermi-ithalinde-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/harcirah-kanununa-gore-odenen-yurtici-gecici-gorev-yollugunda-tevkifat-yapilip-yapilmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ilce-emniyet-teskilatinin-giderlerinin-mukellef-tarafindan-karsilanmasinda-gv-ve-kdv-nin-durumu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/serbest-meslek-kazanc-sahibinin-elde-ettigi-gmsinin-beyani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ithal-edilen-mallarin-deger-kaybina-ugramis-bolumu-icin-kdv-yonunden-yapilacak-islemler-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yapi-kooperatifinin-yeni-kurulacak-olan-isletme-koperatifi-ile-birlesmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/alman-dogu-bilimcileri-enstitusunun-gostermis-oldugu-faaliyet-ile-ilgili-yapmis-oldugu-hizmet-alimlarinin-kdvden-muaf-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/turizmde-kdv-tevkifatikick-backtanitim-faturasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/firmanizca-musterilerinize-verilen-ek-yazilim-hizmet-bedellerine-kdv-tevkifati-uygulanip-uygulanmayacagi-hk/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bronz-hurdasi-veya-bakira-kalay-karistirilmasindan-mamul-urun-teslimlerinin-tevkifata-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindan-getirilen-altinin-mamul-hale-getirildikten-sonra-yurt-disina-ihrac-edilmesi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hizmet-ihracinda-doviz-alim-balgesinin-ibrazi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/fabrikalardan-ambalaj-atigi-toplatilmasi-ve-toplatilan-ambalaj-atiklarinin-anlasmali-firmaya-tesliminde-kdv-uygulanip-uygulanmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hindi-eti-tesliminde-kdv-orani-ve-tevkifat-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/konut-yapi-kooperatifinin-kdv-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tarim-makineleri-parcalarinin-tesviye-kuregi-doneri-ve-bicagi-kepce-selesi-sasesi-ve-agzi-ot-tirmigi-makinesinin-sase-borulari-ve-teli-vb-tesliminde-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/belediye-hizmet-binasinin-bedelsiz-insa-edilmesi-karsiliginda-edinilen-arsalarin-tesliminde-vergilendirme-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/metro-istasyonlarindaki-alanlarin-kiralanmasina-iliskin-duzenlenen-sozlesmenin-mahiyeti-ve-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/775-sayili-kanun-kapsaminda-kooperatife-tahsis-edilen-arsaya-iliskin-duzenlenen-taahhutnamenin-damga-vergisinden-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sozlesmenin-noterde-kalan-nushasina-ait-damga-vergisi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/limited-sirket-ortagi-olan-sahsin-sirkete-yeni-ortak-olan-bir-baska-sahsa-sirket-hissesini-devredecegine-iliskin-olarak-noterlikte-duzenlenen-limited-sirket-hisse-devri-sozlesmesinin-tasdik-edilmesi-isleminden-ne-sekilde-harc-aranilmasi-gerektigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/duzenleme-seklinde-gayrimenkul-satis-vaadi-ve-daire-karsiligi-insaat-sozlesmesi-ile-malikleri-belirnen-gayrimenkullerin-devrinden-ne-sekilde-tapu-harci-aranilacagi-hususunda/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kooperatif-ana-sozlesmesine-gore-insa-edilen-konutlarin-kooperatifin-ferdilesme-surecinde-uyelere-dagitilmasinda-ne-sekilde-tapu-harci-aranilacagi-hususunda/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bankalar-tarafindan-kullandirilan-kredilerde-ipotek-tesisi-icin-yaptirilan-ekspertiz-islemlerinde-bsmv-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bankalarda-kadrolu-ucretli-olarak-calisan-avukatlarin-katildiklari-dava-ve-icra-takiplerinde-banka-lehine-hukmedilen-vekalet-ucretlerinde-bsmv-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mulkiyeti-hazineye-ait-arsa-uzerine-yapilan-binalarin-emlak-vergi-degerinin-hesabinda-arsa-payinin-dahil-edilip-edilmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/natamam-tasinmaz-satisinin-kvk-gvk-ve-kdvk-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindaki-firmadan-alinan-hizmet-karsiligi-odenen-bedelin-vergilendirilmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/010110-gtip-noda-yer-alan-damizlik-aygirlarin-erkek-atlarin-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/belediye-ruhsat-harclarinin-ve-personel-harcamalarinin-yansitilmasinda-kdv-hesaplamip-hesaplanmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/odenen-kira-bedeli-uzerinden-kdvnin-indirim-konusu-yapilip-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bayilik-sozlesmesi-ile-isletme-hakkinin-kiralanmasi-isleminde-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindan-kiralanarak-turk-uluslararasi-gemi-siciline-kaydettirilen-duba-icin-odenecek-bedellerden-vergi-kesintisi-yapilip-yapilmayacagi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/imkbde-islem-goren-sirkete-insaat-taahhut-hizmeti-verilmesi-ve-hizmetin-alt-taserona-yaptirilmasi-halinde-tevkifat-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yabanci-bayrakli-gemiler-ve-turistik-amacli-gelen-kara-ve-deniz-araclarina-sogutma-sistemi-ve-buzdolabi-satisinda-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindaki-firmalara-verilen-uretilen-mamullerin-kontrolu-hizmetinin-kdv-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hisse-senedi-satisi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ozurlu-arac-gerek-imalatinda-kullanilan-arac-liftleri-arac-ici-emniyet-sistemleri-merdiven-icin-oturmaliplatformlu-lift-arac-surus-tertibatlari-vb-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/devralinan-adi-ortakliga-ait-iade-edilecek-kdvnin-devralan-sirket-tarafindan-alinip-alinamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/keyif-tepsisi-adli-urunun-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/konut-satislarindan-kaynaklanan-indirimli-orana-tabi-islemlerinizde-ankastre-urunlerinden-dolayi-yuklenilen-kdvnin-iadesinin-istenilip-istenilmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ayipli-mal-kapsaminda-iade-edilen-aracin-otvsinin-duzeltilmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yarim-kalan-insaat-isi-ile-ilgili-olarak-duzenlendigi-belirtilen-yapi-denetim-sozlesmesine-iliskin-damga-vergisinin-sozlesme-bedeli-uzerinden-mi-yoksa-insaatin-kalan-kismi-uzerinden-mi-hesaplanacagi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/finansal-kiralama-sozlesmesinin-tadiline-iliskin-duzenlenen-kagidin-damga-vergisi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/gayrimenkul-satis-vaadi-ve-insaat-sozlesmesine-istinaden-kooperatife-verilen-hisseler-icin-mirascilardan-veraset-ve-intikal-vergisi-aranilip-aranilmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/swap-islemlerinde-bsmv-uygulamasi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/lpg-satin-alma-izin-belgesine-sahip-aerosol-ureticileri-tarafindan-fason-olarak-aerosol-uretimi-ve-dolum-isi-yapilmasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/universiteye-ait-isyeri-icin-odenen-kira-bedelinin-vergilendirilmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/il-ozel-idaresine-bagislanacak-ticari-arac-tesliminde-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/konaklamalarda-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/merkezi-yurtdisinda-olan-firma-tarafindan-turkiyede-bulunan-firma-adina-duzenlenen-faturada-yer-alan-bedele-isabet-eden-kdvnin-beyani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurtdisinda-fuarlarda-verilen-hizmetlerin-kdv-beyannamesinde-gosterilip-gosterilmeyecegi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ithalattan-sonra-ortaya-cikan-fiyat-farki-masraf-farki-gibi-ek-odemeler-nedeniyle-matrahta-degisiklige-yol-acan-islemlerde-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/banka-dekontunun-doviz-alim-belgesi-yerine-kullanilip-kullanilmayacagi-ile-serbest-bolgede-insa-edilen-gemiye-yine-serbest-bolgede-verilen-hizmetlerin-istisna-kapsaminda-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bedelsiz-ihracat-teslimlerine-iliskin-bedelin-kdv-beyannamesine-eklenmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hediye-kuponu-nedeniyle-yapilan-indirimin-faturada-gosterilmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/intifa-hakkindan-kuru-mulkiyet-sahibi-olan-esi-lehine-bedelsiz-olarak-feragat-edilmesinden-ne-sekilde-harc-aranilacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/i-derece-arkeolojik-sit-alani-icinde-kalan-ve-uzerinde-kesin-yapilanma-yasagi-olan-parsel-hakkinda-yapilacak-resen-ifraz-isleminden-harc-aranilip-aranilmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/firma-calisaninin-vefati-dolayisiyla-varislerine-kidem-tazminati-olum-yardimi-ve-ucret-alacagi-adi-altinda-yapilan-odemelerde-veraset-ve-intikal-vergisi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/5200-sayili-kanun-kapsaminda-kurulmus-birligin-vergilerden-muaf-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/birligin-bal-satisinda-kv-ve-kdv-mukellefiyeti-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/trafo-devri-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mal-ve-hizmet-ihracati-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/orman-isletme-mudurluklerince-nakliyecilik-faaliyetinde-bulunan-sahislara-yaptirilan-orman-urunleri-nakliyesi-istiflemesi-ve-yukleme-islerinin-tevkifata-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/liman-icinde-kullanilmak-uzere-alinan-forklift-ve-roll-treylerin-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihracatci-firmaya-duzenlenen-faturada-gosterilen-navlun-hizmeti-icin-kdv-uygulanip-uygulanmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/acik-kasali-kamyonetin-kapali-kasa-kamyonete-donusturulmesinde-otv-farki-olup-olmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/turkiye-is-kurumu-iskur-il-mudurlugu-ile-universite-rektorlugu-yasam-boyu-ogrenme-arastirma-ve-uygulama-merkezi-mudurlugu-arasinda-duzenlenen-sozlesmelere-ve-ihale-kararlarina-iliskin-damga-vergisi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/5366-sayili-kanun-kapsaminda-damga-vergisi-ve-harc-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yap-islet-devret-usulu-kira-sozlesmesine-iliskin-damga-vergisi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/turkiye-is-kurumunun-duzenledigi-mesleki-egitim-ihalelerine-katilan-meslek-yuksek-okulunun-ihale-karari-ve-sozlesmelere-ait-damga-vergisinden-muaf-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/duzenlendigi-anda-matrahi-tespit-edilemedigi-belirtilen-sozlesmenin-damga-vergisi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yatirim-tesvik-belgesi-kapsamindaki-teslimler-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bilgi-ve-belge-saglama-hizmetlerinin-kdv-kanununun-171-a-maddesi-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/uc-dingilli-yari-romorklarin-otvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tecil-terkin-uygulamasi-ve-ithalde-alinan-teminatin-cozumu-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/konut-teslimlerinde-belge-duzeni-ve-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/serbest-meslek-kazancinda-avukatlik-hizmetinde-ese-ait-cep-telefonu-faturasinin-indirim-konusu-yapilip-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/satmak-amaciyla-insa-edilen-gayrimenkullerin-satilmasindan-vazgecilerek-kendi-adina-fatura-edilerek-isletmeden-cekilerek-mukellefiyetin-sonlandirilmasi-durumunda-mukellefiyetin-sona-erdirilmesinin-vergisel-boyutu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disi-mukimi-firmalardan-alinan-hizmetlerin-gelir-ve-kurumlar-vergisi-ile-kdv-karsisindaki-durumu-ve-belge-duzeni-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/internet-sitesi-uzerinden-lokanta-bar-market-spor-salonlari-guzellik-merkezleri-vb-isletmelerin-satis-hacimlerini-artirmak-amaciyla-bu-isletmelere-ait-indirimli-ceklerin-nihai-tuketiciye-pazarlanmasi-faaliyetinde-belge-duzeni-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sosyal-guvenlik-kurumuna-fatura-edilen-hizmet-bedelinin-sosyal-guvenlik-kurumu-tarafindan-eksik-odenen-kisminin-degersiz-alacak-olarak-degerlendirilmesi-ile-bu-kisma-isabet-eden-katma-deger-vergisinin-gider-yazilip-yazilmayacagi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/olumsuz-firmadan-olan-mal-ve-hizmet-alimina-iliskin-odemelerin-mahsuplasma-yoluyla-yapilmasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/maddi-duran-varlik-satislarinin-kdv-beyannamesinde-ne-sekilde-beyan-edilecegi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/plastik-granulde-kdv-tevkifati-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/diib-sahibi-mukelleflere-ihrac-kayitli-mal-teslimi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disi-taseronluk-isleri-ihracat-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/unido-ile-yapilan-sozlesme-kapsaminda-alinacak-otobusun-kdv-ve-otvne-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hazineden-kiralanan-tersane-yerinin-tahsisinde-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/olum-halinde-varislerin-isletmeyi-devralmasinda-mukellefiyet-kdv-ve-demirbaslarin-degerlemesi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sigorta-araciligina-iliskin-olarak-verilen-hizmetin-kdvne-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/otv-istisnasindan-yararlanilarak-iktisap-edilen-aracin-veraset-yoluyla-intikalinde-otv-odenip-odenmeyecegi-hk-2/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurtdisinda-faaliyet-gosteren-bir-gazete-icin-verilecek-muhabirlik-hizmetinden-elde-edilecek-doviz-cinsinden-ucretin-nasil-vergilendirilecegi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/istirak-hisseleri-alimi-dolayisiyla-doviz-cinsinden-borclanilmasi-veya-kredi-alinmasi-nedeniyle-katlanilan-kur-farki-faiz-komisyon-ve-benzeri-masraflarin-soz-konusu-istirak-hisselerinin-elde-edilme-maliyetine-eklenmeden-donem-giderlerine-intikal-ettiri/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/turk-uluslararasi-gemi-siciline-kayitli-gemilerin-isletilmesi-veya-isletilmeksizin-satisindan-elde-edilen-kazanc-istisnasindan-baska-bir-sicile-nakledilmeleri-durumunda-da-faydalanmaya-devam-edip-edemeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ithalattan-dogan-fiyat-farki-faturasinda-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yatirim-tesvik-belgesi-kapsaminda-alinan-makine-ve-techizatin-farkli-firma-tarafindan-otomasyonunda-katma-deger-vergisi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/buzdolabi-kompresorune-konulan-madeni-yagin-ithalinde-otv-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/nevi-degisikligi-nedeniyle-isyeri-acma-izin-harcinin-tekrar-odenip-odenmeyecegi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/derneklere-ait-amator-spor-kuluplerine-verilen-reklam-giderlerinin-gider-yazilip-yazilmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/oda-tarife-bedeline-gore-duzenlenecek-faturalarda-gercek-tutarin-gosterilip-gosterilemeyecegi-hk-2/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/elektrik-yansitma-faturalarinin-sinif-degisikliginde-gayrisafi-is-hasilati-toplamina-dahil-edilip-edilmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/5811-sayili-kanun-kapsaminda-beyan-edilerek-sirket-aktifine-alinan-tasinmaz-dolayisiyla-olusturulan-fonun-sermaye-hesabina-eklenmesinden-sonra-anilan-kanun-hukumlerinden-yararlanilamamasi-nedeniyle-soz-konusu-tasinmazin-sermaye-hesabindan-cikarilmasi-hali/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ithal-edilen-hammaddenin-tasinmasi-sirasinda-sevk-irsaliyesi-duzenlenip-duzenlenmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/13a-kapsaminda-alinan-malzemelerin-artmasi-ve-stok-haline-gelmesi-durumunda-bunlarin-satisinin-yapilip-yapilamamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hasarli-aracin-dusuk-fiyatla-satisinda-kdv-ve-otv-matrahi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/taahhut-kapsaminda-yapilip-da-abonesi-adina-kesilen-dogalgaz-abone-faturasindaki-kdv-nin-indirimi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/satisindan-vazgecilen-tasinmaz-icin-odenen-kdvnin-iadesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sol-el-engelli-kisinin-arac-aliminda-otv-istsinasindan-yararlanip-yararlanmayacagi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/4708-sayili-yapi-denetim-kanunu-kapsaminda-faaliyette-bulunan-yapi-denetim-sirketinin-imzalayacagi-sozlesmelerin-damga-vergisine-tabi-olup-olmadigi-ile-yaptigi-islerden-kdv-tevkifati-yapip-yapmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tam-zamanli-ar-ge-personeline-izinli-oldugu-doneme-iliskin-yapilan-ucret-odemeleri-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ramazan-ayi-etkinlikleri-dolayisiyla-duzenlenen-kuran-i-kerim-gecesinde-sahne-alan-devlet-sanatcilari-ile-yurtdisindan-gelen-din-adamlarina-odenecek-bedellerin-gvk-ve-kdv-kanunu-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/milli-musabakalara-katilan-amator-sporculara-odenen-ucretlerin-vergiden-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mahkeme-karari-geregi-gorevi-iade-olan-personelin-calismadigi-surelere-ait-ucret-odemeleri-uzerinden-odenecek-yasal-faizlerden-gelir-vergisi-kesintisi-yapilip-yapilmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sermaye-azaltiminda-ortaklara-yapilan-odemelerin-gelir-vergisi-tevkifatina-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mal-iadesinde-belge-duzeni-ve-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/garanti-suresi-icerisinde-musterilere-saglanan-hizmetlerde-kdv-uygulanip-uygulanmayacagi-ve-gider-unsuru-olarak-dikkate-alinip-alinmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/universite-ogretim-uyesinin-baska-bir-yerde-gorevlendirilme-talebinin-reddi-nedeniyle-ugradigi-zararin-mahkeme-karariyla-odenmesinin-vergilendirilmesi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/serbest-meslek-erbabinin-satin-aldigi-gayrimenkulu-isyeri-olarak-kullanmasindan-dolayi-odedigi-kdvnin-indirim-konusu-yapilmasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/organize-sanayi-bolgesinde-tahsis-edilip-tapuya-tescil-edilmemis-tasinmazin-tahsis-hakkinin-satisinin-kdv-si-ve-satisindan-elde-edilecek-kazancin-kurumlar-vergisinden-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirket-aktifinde-kayitli-gayrimenkulun-satisinin-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tam-bolunme-durumunda-istisna-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kamu-kurumu-niteligindeki-meslek-kurulusunun-kdv-mukellefiyeti-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/universite-hastanesinde-verilen-akupunktur-egitiminde-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ytb-ile-ithal-edilen-tibbi-atik-sterilizasyon-cihazinin-suresinde-teslim-edilmemesi-nedeniyle-gecikme-cezasindayurtici-masraflar-ve-yurtdisindan-bedelsiz-gonderilen-malzemelerin-gumrukleme-ve-nakliye-masraflarinin-yansitma-faturasi-ile-tahsilinde-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kdv-mukellefi-olmayan-gercek-kisiden-alinan-tasinmazin-iadesi-isleminin-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/toptan-et-teslimlerinde-kdv-orani-hk-2/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mukellefiyeti-sona-eren-sahistan-devir-alinan-mallar-icin-odenen-kdvnin-indirimi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/piyasada-faaliyette-bulunan-firmalardan-ders-kitabi-satin-aliminda-kdv-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/iki-farkli-tarihte-alinip-sirket-aktifine-kaydedilen-bitisik-arsalarin-tek-tapuya-donusturuldukten-sonra-satilmasi-durumunda-kdv-kanununun-174-r-maddesindeki-iki-yillik-surenin-hesaplanmasinda-dikkate-alinacak-tarih-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sigorta-sirketince-hurdaya-ayrilan-arac-icin-odenen-bedelin-katma-deger-vergisine-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disinda-mukim-firmadan-internet-uzerinden-alinan-hizmetin-kdv-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/antetli-kagit-brosur-ajanda-kartvizit-vb-mallarin-ihrac-kayitli-mal-olarak-teslim-edilip-edilemeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihrac-kayitli-teslimlerde-imalatci-fatura-tarihinin-ihracatci-faturasi-tarihinden-sonraki-bir-tarih-olmasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurtdisinda-mukim-ilac-sirketlerinin-turkiyede-gerceklestirdigi-klinik-arastirmalar-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/gumruk-beyannameli-mal-ihraci-istisnasindan-kaynaklanan-kdv-iade-ve-mahsup-taleplerinde-doviz-alim-belgesi-ekleme-zorunlulugu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kislama-hizmetinde-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yat-imal-ve-insasi-yapan-firmaya-televizyon-uydu-alicisi-gibi-elektronik-esya-teslimlerinde-kdv-istisnasi-uygulanip-uygulanmayacagi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-ici-tasimacilik-hizmetinin-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ucuncu-sahis-ve-kurumlardan-kiralanan-studyo-dairelerin-yerli-ve-yabanci-musterilere-gunluk-pansiyon-seklinde-kiralanmasi-hizmetlerinde-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/isitme-engellilerin-kullanimina-yonelik-olarak-uretilen-isitme-cihazlari-ithali-ve-yurt-ici-tesliminde-genel-giderler-ve-atik-nedeniyle-yuklenilen-verginin-iadesi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kultur-bakanligi-tarafindan-desteklenen-projeye-yapilan-bagislarin-indirim-konusu-yapilip-yapilmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ii-grup-olarak-tescilli-kultur-varliginin-restorasyon-islerinin-kdv-ve-kvk-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/5811-sayili-kanun-kapsaminda-beyan-edilip-tescilinin-yapilarak-sermayeye-ilave-edilen-arsanin-satisinda-kurumlar-vergisi-kanunu-ve-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ortopedi-gereclerinin-ozel-firmalara-veya-ozurlu-ksilere-kiralanmasinda-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/satin-alinan-etlerin-ince-tabaka-halinde-hazirlanarak-pismemis-hazir-doner-seklinde-bufelere-tesliminde-kdv-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/egitim-kurslarinda-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/internet-ortamindan-yurt-icine-ve-yurt-disina-verilecek-egitim-hizmetinde-kdv-uygulamasi-ve-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/notebook-cantasi-ve-tablet-bilgisayar-kiliflari-tesliminde-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hesap-donemi-kapandiktan-sonra-gelen-faturalarin-vegisel-boyutu-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindaki-firma-adina-yurt-icindeki-musterilerin-bilgisayarlarindaki-eskiyen-parcalarin-degistirilmesi-hizmetinde-yuklenilen-vergilerin-indirim-konusu-yapilip-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sifir-arac-teslimi-yapilan-alici-firmanin-araci-geri-iade-etmesi-durumunda-duzenlenecek-iade-faturasindaki-kdv-orani-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/isi-degistirmeye-mahsus-olup-nem-degistirme-ozelligi-olmayan-klima-cihazlarinin-otvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bitki-ozlu-sampuan-ve-sac-kreminin-otv-ye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yolcu-motoru-otvden-muaf-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/istisnadan-yararlanilarak-iktisap-edilen-ozel-tertibatli-aracin-5-yil-dolmadan-pert-olmasi-halinde-yeniden-otv-istisnasindan-yararlanip-yararlanilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/otv-istisnasindan-yararlanilarak-iktisap-edilen-aracin-calinmasi-halinde-yeniden-otv-istisnasindan-yararlanip-yararlanilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/otv-hesaplanarak-teslim-edilen-mallarin-iadesi-halinde-yapilacak-islem-ile-ithalde-gumruk-idaresine-tl-olarak-verilen-teminatin-cozumu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurtdisindan-getirilen-yabanci-sanatcilar-icin-yurt-icinde-bulunan-firmalara-fatura-karsiligi-yapilan-konaklama-ulasim-yemek-bedelleri-vb-odemelerden-gelir-vergisi-ve-kdv-vergi-tevkifati-yapilip-yapilmayacagi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/emekli-memur-tarafindan-yazilan-kitap-calismasinin-gelir-vergisi-kdv-acisindan-durumu-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sehirici-yolcu-tasimaciliginda-hat-kullanim-hakkinini-kiralanmasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tavuk-besiciligi-faaliyeti-nedeniyle-defter-tutma-hadleri-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/spor-toto-bayisinin-duzenledigi-komisyon-faturasinda-katma-deger-vergisi-hesaplanip-hesaplanmayacagi-mal-ve-hizmet-alimlari-nedeniyle-odenen-katma-deger-vergisinin-gider-yazilip-yazilamayacagi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/universite-bunyesinde-faaliyet-gosteren-saglik-uygulama-ve-arastirma-merkezinin-kurumlar-ve-kdv-den-muaf-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kaba-insaati-bitmis-kullanima-hazir-olmayan-insaat-arsasi-satisinda-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/isvicre-mukimifirmadan-alinan-hizmet-karsiligi-odenen-bedellerden-vergi-tevkifati-yapilip-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/su-urunleri-kooperatifinin-uyelerine-verdigi-tekne-baglama-hizmetinin-kdvden-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disinda-verilen-hizmetten-elde-edilen-kazanclarda-gv-ve-kdv-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bankalarca-odenen-promosyonun-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindaki-firmalara-verilen-teknik-hizmet-ve-danismanlik-hizmetinin-kdv-ve-kurumlar-vergisi-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/faaliyeti-birakan-adi-ortakligin-henuz-satmadigi-konutlar-nedeniyle-yuklenip-indirim-yoluyla-gideremedigi-kdv-yi-iadesinin-ne-sekilde-talep-edilecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/diplomatik-istisna-belgesine-sahip-kurulusa-yapilacak-su-teslimlerinin-kdv-den-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/okul-aile-birligince-okula-yaptirilan-tadilatta-tevkifat-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/isgucu-hizmetinde-kdv-tevkifati-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hakedis-raporuna-bagli-islerde-vergiyi-doguran-olay-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/113-seri-no-lu-kdv-genel-tebligi-ile-yapilan-aciklamanin-tebligin-yayimindan-onceki-donemlerde-de-yurt-disindaki-musteriler-icin-verilen-hizmetlere-iliskin-beyanlarin-zaman-asimi-suresi-icinde-duzeltilmesi-suretiyle-uygulanmasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihracat-tarihinin-dahilde-isleme-izin-belgesi-tarihinden-sonra-olmasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/diib-kapsaminda-ithal-edilen-iplikten-uretilen-kumasin-diibi-olmayan-firmalarca-ihrac-kaydiyla-satin-alinarak-konfeksiyon-urunu-haline-donusturuldukten-sonra-ihracinda-tecil-terkin-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihracati-yapilacak-urunlerin-ambalajlanmasina-yonelik-olarak-yurt-disindaki-firmaya-verilen-hizmetlerin-hizmet-ihracati-kapsaminda-degerlendirilip-degerlendirilemeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/gecici-ithalat-rejimi-kapsaminda-getirilen-araclarinin-ic-dizayn-islemlerinin-yapilarak-yurtdisina-gonderilmesinde-kdv-iadesi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindaki-musteriler-icin-internet-ortaminda-verilen-servis-destek-danismanlik-ve-bilgi-hazirlama-hizmetinin-hizmet-ihraci-kapsaminda-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kdv-kanununun-13a-maddesindeki-istisna-kapsaminda-satin-alinan-tekne-motorunun-tekne-imalatinda-kullanilmayip-piyasaya-satisi-durumunda-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hava-limani-cevre-tel-orgu-yapim-isinin-kdv-kanununun-13e-maddesi-kapsaminda-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/serbest-bolgeye-verilen-hizmetlerde-kdv-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hurdaya-ayrilan-makine-ve-ekipmanlarin-satisinin-kdv-den-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ipotek-tesis-edilmis-olan-konutun-icrada-satisinin-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/icra-yoluyla-hurda-gemi-satisi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yatirim-tesvik-belgesi-kapsaminda-dovize-endeksli-olarak-satin-alinan-makina-techizat-teslimleri-nedeniyle-teslimden-once-verilen-avanslarin-ve-teslimden-sonra-yapilan-odemelere-iliskin-lehte-veya-aleyhte-olusan-farklarinda-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindan-alinacak-laboratuar-hizmetleri-icin-sorumlu-sifatiyla-kdv-beyan-edilip-edilmeyecegi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/300290900019-gtip-nolu-ve-300290509000-gtip-nolu-tibbi-urunlerin-kdv-oranlari-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ankastre-esya-jakuzi-dolap-gibi-esyali-olarak-satilan-konutlara-uygulanacak-kdv-orani-ve-ortak-kullanim-icin-yapilan-yuzme-havuzu-isitma-sistemi-siginak-vb-ler-icin-yuklenilen-kdv-nin-iade-hesabina-dahil-edilip-edilemeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ithalde-odenen-kdvnin-hangi-donemde-indirim-konusu-yapilacagi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/gecmis-donem-ithalatlara-iliskin-olup-gumruk-idaresince-hesaplanan-ek-katma-deger-vergisi-ve-gumruk-vergisinin-indirim-konusu-yapilip-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/2010aralik-ayina-ait-kayitlara-intikal-etmeyen-faturadaki-kdv-nin-2011-yilinda-duzeltme-beyannamesi-verilerek-indirim-konusu-yapilip-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/i-sayili-listenin-b-cetvelindeki-malin-ayni-listedeki-baska-bir-malin-imalinde-kullanilmasindan-sonra-uretilen-malin-liste-disinda-bir-malin-imalinde-kullanilmasi-halinde-tecil-terkin-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/340319900000-gtip-numarali-malin-otvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/gumruk-idaresince-alinan-teminatin-cozumu-ek12-bilgi-formunun-duzenlenmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/acil-yasam-konteynerlerinin-teslimine-iliskin-olarak-duzenlenen-ihale-karari-ve-sozlesmenin-7269-sayili-kanun-kapsaminda-damga-vergisi-ve-harctan-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/okul-aile-birliginden-yapilan-kantin-kiralamasinda-tevkifata-esas-alinacak-matrah-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/universiteye-ait-surekli-egitim-ve-arastirma-merkezi-tarafindan-verilen-egitim-ve-danismanlik-hizmetlerinin-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yil-sonunda-isi-terk-eden-mukellefin-01012011-tarihinde-ise-baslayan-ve-hissedari-oldugu-adi-ortakliga-duzenledigi-31122010-tarihli-devir-faturasinda-yer-alan-kdv-nin-indirilip-indirilemeyecegi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/cevre-duzenlemesinde-tevkifat-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/belediyenin-baska-bir-belediyeden-devir-aldigi-tasinmaz-satisinda-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/gumruk-antreposunda-ithalat-ve-ihracata-konu-mallar-ile-transit-rejimi-kapsaminda-islem-goren-mallar-icin-verilen-ardiye-hizmetini-yurutmek-icin-3-kisilerden-alinan-hizmet-vb-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/muhendislik-musavirlik-faliyetinde-bulunan-sirketin-kdv-kanununun-275-maddesine-gore-meslek-odasinca-belirlenen-tarifeye-uymak-zorunda-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/imalati-yapilan-gazli-ocak-ve-firinlara-elektrikle-calisan-cakmak-ve-ic-aydinlatma-ilaveleri-sonucunda-bu-urunlerin-otv-ye-tabi-tutulup-tutulmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihrac-mali-tasiyan-araclara-otvsiz-motorin-satisi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/osb-gelirlerinin-kurumlar-ve-kdv-den-muaf-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindan-temin-edilen-hizmetler-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/91-seri-nolu-katma-deger-vergisi-geneltebligi-kapsaminda-katma-deger-vergisi-iade-alacaginin-alinabilmesi-icin-gerekli-sartlardan-olan-teminat-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihrac-edilecek-urunlerin-uretiminde-kullanilacak-cihaz-ve-kurulum-bedelinin-yurt-disinda-mukim-alici-tarafindan-karsilanmasi-durumunda-kdv-uygulanip-uygulanmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hizmet-ihracati-hk-3/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ciftlik-gubre-siyirici-karistirici-ve-pompalama-sisteminin-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mukellefiyetin-sona-ermesi-durumunda-sonraki-doneme-devreden-kdv-nin-iade-edilip-edilemeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tecil-terkin-kapsaminda-5-oranindaki-indirimli-teminattan-yararlananlara-iliskin-bilgi-formu-ek22-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sosyal-guvenlik-il-mudurlugu-icra-satis-servisi-tarafindan-haciz-islemleri-yapilan-menkul-ve-gayrimenkul-mallarin-satisina-iliskin-olarak-duzenlenen-satis-tutanaklarinin-damga-vergisi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/diyetisyen-ve-beslenme-uzmanligi-kapsaminda-verilen-hizmetlerin-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/iadesi-gereken-mtvnin-kurum-kazancina-dahil-edilip-edilmeyecegi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/serbest-meslek-ve-gayrimenkul-sermaye-iradinin-beyaninda-amortisman-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/askeri-kantinin-kurumlar-vergisinden-muaf-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/universite-tarafindan-satin-alinacak-klima-jenerator-bilgisayar-yazici-fotokopi-makinasi-faks-cihazi-ve-buro-mefrusatinin-katma-deger-vergisinden-kdv-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hak-edis-odemelerinde-sozlesme-geregi-gecici-kabul-noksanliklarina-iliskin-olarak-sozlesme-bedeli-uzerinden-yapilacak-kesintinin-kdv-dahil-sozlesme-bedeli-uzerinden-mi-yoksa-kdv-haric-sozlesme-bedeli-uzerinden-mi-yapilacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/boyali-pamugun-satisinda-kdv-tevkifati-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yemek-hizmetinde-kdv-tevkifati-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mudurlugu-bagli-araclara-telsiz-montaji-isinde-kdv-tevkifati-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yapim-islerinden-bagimsiz-olarak-verilen-muhendislik-ve-musavirlik-hizmetlerinde-tevkifat-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/malin-fiili-ihracatinin-gerceklestigi-doneme-kadar-faturasi-duzenlenen-genel-yonetim-giderlerinin-hangi-donemde-yuklenilen-katma-deger-vergisi-tutarina-dahil-edilerek-iadesinin-talep-edilebilecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/almanyada-mukim-firmaya-internet-ve-telefon-uzerinden-verilen-hizmetlerin-kdv-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ozurlulerin-ozurluluk-durumlarina-uygun-arac-alimlarinda-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mukellefin-aktifinde-kayitli-gayrimenkulu-satmasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bagirsagin-ithali-ve-tesliminde-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/otv-kanun-81-maddesi-tecil-terkin-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yillara-sari-insaat-isi-ile-ilgili-fazla-ve-yersiz-odenen-hak-edisler-uzerinden-hesaplanan-tevkifata-iliskin-duzeltme-isleminin-yapilmasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yevmiye-ile-arsanin-taslarinin-temizlenmesi-ve-duzeltilmesi-islerinde-calisan-koylulere-yapilan-odemelerde-belge-duzeni-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bedelli-askerlik-tutarinin-mesleki-kazanctan-indirim-konusu-yapilip-yapilmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/basit-usulden-gercek-usule-gecen-mukelleflerde-kdv-indirimi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kooperatifin-vergi-muafiyeti-ve-mukellefiyet-tesisi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/turk-uluslararasi-gemi-siciline-kayitli-geminin-satisindan-elde-edilen-kazancin-bankada-degerlendirilmesi-neticesinde-elde-edilen-faiz-ve-kur-farki-geliri-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/aktif-ve-pasifiyle-devralinan-ferdi-isletmenin-indirimli-orana-tabi-islemleri-nedeniyle-dogan-kdv-iadesinin-devralan-sirket-tarafindan-talep-edilip-edilemeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/motorin-turlerine-iliskin-teknik-duzenleme-tebliginde-degisiklik-yapilmasina-dair-tebligin-yururluge-girdigi-tarihten-itibaren-kirsal-motorin-icin-uygulanacak-otv-tutari-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kullanilmis-ambulans-satisinin-otvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/universitenin-ogretim-uyesine-universite-vakfi-araciligi-ile-merkezi-yurtdisinda-olan-bir-sirket-tarafindan-verilen-odulun-vergilendirilmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tescilli-tasinmazlarin-restorasyonunda-katma-deger-vergisi-istisnasi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kooperatife-ait-gayrimenkulun-kiraya-verilmesi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kati-atik-yonetim-birliginin-verdigi-hizmetlerin-kv-ile-kdv-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihrac-kaydiyla-teslim-hk-3/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-icinden-temin-edilecek-makine-ve-techizatin-ytb-kapsamindaki-tesliminde-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mahkeme-kararina-istinaden-karsi-tarafin-avukatina-yapilan-vekalet-ucreti-odemelerinden-tevkifat-yapilip-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/limited-sirkete-donusen-kollektif-sirket-aktifindeki-binalarin-satisinda-istisna-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bilgisayar-yazilim-program-gelistirme-hizmetinin-alicinin-isyerinde-saticiya-bagli-elemanlarca-ve-merkezi-yurt-disinda-bulunan-firmalardan-elemen-temin-edilerek-verilmesi-hizmetinin-kdv-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/is-yeri-kooperatifinin-yapacagi-insaattaki-kdv-oraninin-durumu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/serbest-bolgeye-bilgisayar-programi-satisinda-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yabanci-bayrakli-gemilere-turk-tersanelerinde-verilen-tadil-bakim-ve-onarim-hizmeti-ile-tersaneye-yer-isgali-nedeniyle-odenen-kira-bedeli-uzerinden-kdv-hesaplanip-hesaplanmayacagi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kanunun-111-c-maddesi-kapsaminda-yurt-disinda-faaliyet-gosteren-subeye-yapilan-ihracatin-kurumlar-vergisi-ve-kdv-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihrac-kayitli-teslim-hk-3/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disinda-mukim-sigorta-sirketinin-gecici-sure-ile-turkiyede-bulunan-sigortalilarina-verilen-saglik-destek-hizmetleri-ile-bu-hizmetlere-aracilik-hizmetinin-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ogretmenevine-verilen-uyelik-aidatlari-ve-bagislarin-kv-ve-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/izale-i-suyu-kapsaminda-hazinenin-tasinmaz-satisi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kdv-iade-islemlerine-iliskin-2008-yili-vergi-incelemesi-sonuclanan-ve-2009-yilinda-teslimi-yapilan-konutlarin-iade-hesabina-2009-yilinda-alinan-kredi-faiz-odemelerinin-dahil-edilip-edilemeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/540419000000-gtip-noda-kayitli-pet-monofilamentin-plastik-kil-tabi-olacagi-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kat-karsiligi-insaat-islerinde-yapi-denetim-hizmeti-faturasi-ile-ilgili-giderlerin-muhasebelestirilmesi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/celtik-fidesi-tesliminde-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kdv-kanununun-292-maddesi-geregince-yuklenilen-vergilerin-iadesi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirket-ofisinin-tesrif-ve-duzenlenmesi-amaciyla-satin-alinan-tablolarin-indirim-konusu-yapilip-yapilamayacagi-ve-muhasebe-kaydinin-nasil-olacagi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tavla-okey-satranc-kizma-birader-tombala-vb-oyun-malzemelerinin-tesliminin-otvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/turistik-amacli-isletilmek-uzere-ithal-edilen-deniz-aracinin-otvden-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kendi-kendine-teslim-sayilan-durumda-tecil-terkin-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirket-adina-duzenlenmemis-alindi-belgelerinin-indirimi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/konaklama-amacli-oda-ve-daire-kiralamasinda-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yansitma-faturasi-kdv-ve-kv-indirimi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disinda-yapilan-insaat-isi-ile-taseron-firma-olarak-otoban-kenarlarinin-agaclandirilmasi-isine-iliskin-elde-edilen-kazanclarin-vergilendirilmesi-ve-belge-duzeni-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/futbolcu-transferinden-elde-edilen-gelirin-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bilgi-materyali-kitap-ithalinin-kdv-ye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/balikci-gemilerinin-sezonluk-bakimi-icin-alinan-boyada-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/engelli-oto-lifti-tesliminde-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/askeri-birimler-ve-okul-pansiyonlari-ile-fabrika-yemekhanelerine-yapilan-et-teslimlerinde-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bayiler-tarafindan-arac-satisinda-otv-matrahi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bakir-pirinc-gumus-ve-metallerden-olusturulan-objeler-ile-metal-dokume-donusturulerek-olusturulan-taki-calismalarinin-gvk-18inci-maddesine-gore-istisna-kapsaminda-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/serbest-meslek-faaliyetinde-kullanilmak-uzere-alinan-gayrimenkulun-amortismani-ile-soz-konusu-gayrimenkulun-aliminda-yuklenilen-kdvnin-indirim-konusu-yapilip-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vakif-tarafindan-insa-ettirilen-huzurevi-binasinin-kullanim-hakki-ve-enkazi-ile-birlikte-belediyeye-satisinda-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/birlige-ait-sut-analiz-laboratuvarinda-verilen-hizmetlere-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/turkiye-ve-yabanci-ulke-limanlarinda-gemide-verilecek-yuzer-sergi-hizmetlerinde-kv-ve-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/is-kazasi-geciren-personel-icin-odenen-hastane-giderlerinin-indiriminin-mumkun-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/istanbul-orman-isletme-mudurlugunce-cesitli-kurumlara-kullanim-izni-verilen-araziler-icin-tahsil-edilen-arazi-tahsis-bedellerinin-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindaki-firmadan-alinan-program-icin-odenen-bedellerden-vergi-tevkifati-yapilip-yapilmayacagi-ile-bu-hizmetin-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tcdd-genel-mudurlugune-vagon-kiralanmasi-hizmetinde-kdv-orani-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/turkiyede-uretilen-bilgisayar-yazilimlarinin-yurtdisindaki-musterilere-internet-uzerinden-satisinda-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirketin-ortagindan-arac-aliminda-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vakiflardan-kiralanan-binanin-tadilat-ve-onariminin-yapilarak-turk-ve-yabanci-kisilere-kiralanmasi-isleminin-kdv-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/uluslararasi-sirkete-verilen-teminat-mektubunun-kullanimi-sonucu-yurt-disindan-elde-edilen-gelirin-vergilendirilmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/su-yapilari-denetim-faaliyetlerinde-kdv-tevkifati-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hizmet-ifasindan-once-fatura-duzenlenmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/uluslararasi-tasimacilik-hizmetleri-nedeniyle-yuklenilen-ve-indirim-yoluyla-telafi-edilemeyen-kdvnin-iadesi-icin-ibrazi-gereken-belgeler-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sektorel-dis-ticaret-sirketi-tarafindan-diib-kapsaminda-ithal-edilen-kumaslarin-fason-olarak-nihai-urun-haline-getirilerek-ihracatcilara-tesliminde-tecil-terkin-uygulamasinin-mumkun-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/istisna-belgesi-alinmasindan-once-fatura-duzenlenmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/uluslararasi-tasimaciliga-yardimci-olan-masraf-kalemlerinin-faturalandirilmasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sentetik-elyafin-uretim-asamasinda-ortaya-cikan-imalat-artiklarinin-tesliminin-kdvden-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sigorta-acentesinin-arac-alim-ve-satimi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vakfin-mal-alislarinin-kdvye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/il-saglik-mudurlugune-bagislanmak-uzere-yaptirilacak-saglik-ocagi-insaatinda-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bikarbonatli-hemodiyaliz-tedavisi-hizmeti-icerisinde-yuklenici-firma-tarafindan-verilecek-ulasim-hizmetine-uygulanmasi-gereken-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/parmak-boyasinin-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/lavabo-banyo-eviye-bataryalari-ile-ilgili-ithalde-odenen-vergilerin-yansitilmasi-nedeniyle-yuklenilen-kdvnin-indirim-konusu-yapilip-yapilmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/arac-sahibine-bakim-ve-onarimi-yapilacak-arac-yerine-verilecek-olan-binek-otosunun-aliminda-odenen-kdvnin-indirim-konusu-yapilip-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/dernek-tarafindan-yapilan-kermesin-iktisadi-isletme-olusturup-olusturmayacagi-ve-belge-duzeni-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/aktueryal-zincirleme-merdiven-metoduna-gore-hesaplanan-muallak-tazminat-karsiliklarinin-vergi-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitiminda-duzeltme-islemleri-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/birliklerin-icme-suyu-teslimlerinde-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bahce-bakim-ve-peyzaj-hizmetlerinin-isgucu-temini-kapsaminda-tevkifata-tabi-olup-olmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/konut-yapi-kooperatifleri-birliginin-yaptiracagi-altyapi-islerinde-indirimli-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bedelsiz-ilac-tesliminde-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/meyvelerin-kuspesinin-satisinda-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/plastik-suet-sertifika-kabidefter-ajanda-kabi-ve-suni-deri-kapli-klasore-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sineklik-tulu-ve-kil-fitil-ithalinde-kdv-orani-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/binek-otolara-ait-gider-ve-amortismanlarin-indirimi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirket-aktifine-kayitli-gayrimenkulun-emsal-kira-bedelinin-altinda-kiraya-verilmesi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kredi-garanti-fonlarinin-destek-ve-mali-yardimlar-icin-verecegi-kefalete-iliskin-kurumlar-vergisi-damga-vergisi-ve-harc-istisnasi-uygulamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/alt-taserona-devredilen-harita-muhendislik-hizmetinde-kdv-tevkifati-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/toptan-bagirsak-ve-midelerin-teslimlerinde-kdv-orani-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/teknoloji-gelistirme-bolgelerinde-faaliyette-bulunan-mukelleflerin-vergisel-durumu-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/musteri-ile-yapilacak-anlasmaya-istinaden-firma-veya-belirleyecegi-bayi-tarafindan-geri-almak-uzere-arac-satis-isleminin-vergilendirilmesi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/fatura-karsiliginda-yapilacak-finansal-destek-odemelerinin-gider-kayitlarina-intikali-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirket-personelinin-urun-tanitimi-pazarlamasi-ve-benzeri-ticari-faaliyetler-kapsaminda-otel-pansiyon-lokanta-kafeterya-ve-benzeri-yerlerde-aldigi-hizmet-ve-mal-bedeline-ilave-olarak-kendi-rizalari-ile-orf-ve-adetlere-gore-odedigi-bahsislerin-gider-kay/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hopa-kaymakamligina-ait-isyerinin-kiralanmasinda-kira-stopaji-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tereke-idare-memurunun-terekeye-ait-kira-gelirleriyle-ilgili-beyanname-verip-vermeyecegi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/telefon-hizmetlerine-iliskin-askiya-alma-statusunun-kdv-ve-oiv-karsisindaki-durumu-ile-belge-duzeni-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/universiteye-binek-oto-aliminda-otv-malzeme-ithalinde-ve-bagisinda-kdvviv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vinc-kiralama-isleminde-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirketin-aktifinde-kayitli-tasinmazlarin-tmsf-ye-devri-veya-borcun-tasfiyesi-amaciyla-tmsfnin-izni-ile-3-kisilere-teslim-nin-kdv-ye-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/atasman-isciligi-ihracati-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/aluminyum-ve-plastik-atiklarinin-satisinda-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/indirimli-orana-tabi-islemlerden-dogan-mahsuben-iade-talebinde-tam-tasdik-sozlesmesi-gerekip-gerekmedigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/polyester-servis-teknesi-ve-deniz-motoru-tesliminde-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yatirim-tesvik-belgesi-eki-listelerde-yer-alan-makine-techizat-aliminda-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kentsel-sit-icinde-yer-alan-yapilarin-sokak-sagliklastirmasi-isinde-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/lastik-tozu-satisinin-kdv-karsisindaki-durumu-ve-kdv-orani-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/distributoru-olunan-hollanda-mukimi-firmadan-ithal-edilen-arazi-olcme-cihazi-ve-cihaz-icinde-bulunan-programin-calismasi-icin-gerekli-kod-numarasi-icin-odenen-bedellerin-vergilendirilmesi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/milli-egitim-mudurlugune-bagli-anadolu-lisesinin-yapim-ve-onarim-islerinde-kdv-tevkifati-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/fiili-sevk-ve-idarenin-isletme-tarafindan-yapilmasi-suretiyle-verilen-eleman-temin-hizmetinin-kdv-tevkifatina-tabi-tutulup-tutulmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sus-bitkilerinin-kdv-orani-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kamyonun-kayit-ve-tescil-oncesi-midibuse-cevrilmesinde-ek-otv-alinip-alinmayacagi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yil-icerisinde-irsaliyeli-fatura-kullanilmaya-baslanilmasinin-mumkun-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihale-usulu-ortak-girisimle-alinan-proje-is-ortakliginda-her-bir-sermaye-sirketi-ortagin-ayri-beyan-verip-veremeyecegi-is-ortakligi-mukellefligini-talep-etmeyen-sermaye-sirketlerinin-ortak-fatura-bastirmak-zorunda-olup-olmadigi-is-ortakliginin-pilot-ort/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/adi-ortakligin-hisselerin-bir-ortaga-devredilmesi-dolayisiyla-son-bulmasi-halinde-mevcut-emtia-ile-tasitlar-ve-demirbaslarin-devrinin-nasil-faturalandirilacagi-ile-bastirilmis-belgelerden-terk-tarihi-itibariyle-kullanilmamis-olanlarin-devralan-ortak-ta/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/balik-temizleme-ve-paketleme-hizmeti-fason-imalat-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/muhtelif-musterilere-tanitimi-pazarlamasi-yapilan-ve-araca-yuklenen-mallarin-tamaminin-satilmamasi-durumunda-aracta-kalan-mallar-icin-her-gun-itibariyla-sevk-irsaliyesi-duzenlenmesinin-gerekip-gerekmedigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yabanci-bayrakli-gemilere-yapilan-mal-ve-hizmet-satislariyla-ilgili-vergilendirme-belge-duzeni-ile-ba-bs-bildirim-formu-verme-zorunlulugu-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bankacilik-sisteminin-gelismedigi-ulkelerden-yapilan-alimlara-iliskin-tevsik-zorunlulugu-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/faturada-isgucu-temin-hizmeti-tutari-ile-arac-kira-bedeli-tutarlarinin-ayristirilip-ayristirilamayacagi-soz-konusu-hizmete-uygulanacak-kdv-orani-ve-tevkifata-tabi-olmasi-durumunda-uygulanacak-tevkifat-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/diib-kapsaminda-ambalaj-malzemeleri-temininde-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sanzimanli-deniz-motoru-tesliminde-kdv-uygulanip-uygulanmayacagi/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/pilic-eti-damizlik-yumurta-sofralik-yumurta-fenni-yem-ve-canli-pilic-sucuk-vb-satislarinin-toptan-ve-perakende-teslimlerinde-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/calcium-sandoz-vit-c-10-tablet-passiflora-surup-perocur-250-mg-10-kapsul-zefiran-forte-100-cc-solusyon-zefiran-forte-1000-cc-solusyon-adli-urunlerin-tesliminde-uygulanacak-kdv-orani-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kdv-tevkifati-hk-19/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kdv-iade-alacaginin-elektrik-hizmetinin-satin-alindigi-osb-mudurlugu-vergi-borclarina-bakanliginca-tespit-edilecek-esaslara-gore-bu-islemleri-yapanlara-iade-olunmasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tiner-imalinde-otv-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/nato-kuvvetlerine-bagli-turk-baris-gucu-komutanligi-tarafindan-ihalesi-yapilan-ise-iliskin-imzalanan-sozlesmenin-turkiyede-noterde-tasdiki-isleminin-damga-vergisi-ve-harca-tabi-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/smmmlerin-3568-sayili-kanun-uyarinca-musterileri-ile-yaptiklari-ve-her-yil-yenilemedikleri-sozlesmelerde-damga-vergisi-uygulamasi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/noterde-duzenlenecek-ticari-isletme-rehni-sozlesmesinin-damga-vergisi-ve-harctan-istisna-olup-olmayacagi-hususunda/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tasinmazin-onceki-malik-adina-olan-tapu-kaydinin-mahkeme-karari-ile-iptal-edilerek-yeni-malik-adina-tescil-edilmesinde-harcin-hangi-bedel-uzerinden-odenecegi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/serbest-bolgedeki-firmaya-yurt-disindaverilen-kalite-kontrol-hizmeti-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mukelleflerin-kullandiklari-elektriksu-dogalgaz-ve-haberlesme-bedellerine-ait-faturalardaki-kdvnin-defterlere-kayit-edildigi-donemde-indirim-konusu-yapip-yapamayacaklari-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vakfin-iktasadi-isletmesine-aktaracagi-paranin-kv-ve-kdv-yonunden-degerlendirilmesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tevkif-edilen-kdvnin-indirim-hesaplarina-alinmasi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/adi-ortaklikta-adi-ortak-adina-alinan-kapasite-raporunun-ihrac-kayitli-teslimlerde-gecerli-olup-olmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yatirim-tesvik-belgesi-kapsaminda-yapilan-teslimlerde-kdv-iadesi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/antrepoda-verilen-ardiye-depolama-ve-terminal-hizmetlerinde-kdv-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/dahilde-isleme-izin-belgesinde-ongorulen-sure-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/otomatik-vitesli-araclarda-ozel-tuketim-vergisi-istisnasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/otv-mukellefiyeti-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/terekedeki-tasinmaz-ve-mevduat-geliri-nedeniyle-beyannamenin-kimin-adina-verilecegi-hk/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindan-alinan-hizmetlerde-gelir-vergisi-tevkifati-yapilip-yapilmayacagi-ve-katma-deger-vergisi-karsisindaki-durumu-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/abd-mukimi-firmadan-alinan-hizmet-karsiligi-odenen-bedellerden-vergi-tefkifati-yapilip-yapilmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirketin-aktifine-kayitli-gayrimenkullerin-satisinda-kurumlar-vergisi-istisnasi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hisse-senetlerinin-itibari-degeri-ile-satis-degeri-arasinda-olusacak-olumlu-farkin-kurum-kazancindan-istisnasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kismi-bolunme-sonucu-devir-alan-sirkete-ait-hisse-senetlerinin-elden-cikarilmasi-durumunda-dogacak-kazancin-vergilendirilmesi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/belediyeye-ait-gayrimenkullerin-kiralanmasinda-kdv-uygulamasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/siparise-uygun-olmayan-mallarin-mahrecine-iadesi-hk/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/deniz-trafik-sistemi-kurulumunda-kdv-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/petrol-arama-faaliyetlerinde-kullanilacak-mallarin-finansal-kiralama-kanunu-kapsaminda-ithali-ve-kiralanmasinin-kdvnden-istisna-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ortakligin-giderilmesine-iliskin-mahkeme-kararinin-tapuya-tescili-sirasindadiger-hissedarlarin-hayatta-olmamalari-nedeniyle-viv-beyannamesi-verilip-verilmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bandrol-ucretine-tabi-cihazlarin-katma-deger-vergisi-matrahi-bu-cihazlarin-teslimi-sirasinda-imalatci-veya-ithalatci-firmalarca-alinan-ozel-tuketim-vergisi-dahil-toplam-bedeldir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/istisna-kapsaminda-teslim-edilen-mal-ve-hizmetin-meydana-getirilmesi-ile-ilgili-her-turlu-mal-ve-hizmet-alimlari-dolayisiyla-yuklenilen-katma-deger-vergisi-teslimlerinin-yapildigi-ve-hizmetin-ifa-edildigi-vergilendirme-doneminde-yapilan-vergiye-tabi-isl/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/otv-odenerek-satin-alinan-sasi-kamyon-uzerine-mikser-damper-beton-pompasi-vs-ust-yapilar-monte-edilmek-suretiyle-farkli-bir-arac-imal-edilmesi-ve-bu-aracin-ihrac-edilmesi-halinde-ihrac-edilen-aracin-imalinde-kullanilan-sasi-kamyona-odenen-otvnin-iad/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-icinden-serbest-bolgelere-ihrac-kaydiyla-teslim-edilen-mallarin-serbest-bolgeden-ihracinda-tecil-terkin-uygulamasi-kapsaminda-islem-yapilmasi-mumkun-oldugu-hakkinda/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/otv-kanuna-ekli-i-sayili-listenin-b-cetvelinde-yer-alan-mallarin-tecil-terkin-uygulamasi-kapsaminda-kullanilmak-uzere-ithal-edilmesi-veya-satin-alinmasi-halinde-soz-konusu-liste-disinda-yer-alan-herhangi-bir-malin-imalinde-kullanilmasi-ve-usul-ve-es/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ozelge-4/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/katma-deger-vergisinin-iadesi-ile-ilgili-olarak-duzenlenecek-tasdik-raporlarinin-vergi-inceleme-raporlari-sayilacagi-ve-rapor-dispozisyonu-ve-sekle-muteallik-hususlardaki-eksikliklerin-yeminli-mali-musavire-tamamlatilmasi-saglanacagi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sigorta-sirketlerinin-her-ne-sekilde-olursa-olsun-yapmis-olduklari-butun-muameleler-sonucu-lehine-almis-olduklari-her-turlu-paralar-banka-ve-sigorta-muameleleri-vergisine-tabidir/</loc>
    <lastmod>2026-04-14</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/hurda-bakirdan-elde-edilerek-rafine-edilmis-yari-mamul-olarak-elektroliz-edilmemis-995-997/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kahvehane-isleten-mukelleflerin-bu-faaliyetleriyle-ilgili-olarak-okc-kullanma-mecburiyetlerinin-olmamasi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vakfin-gelir-saglamak-amaciyla-yaptigi-egsoz-gazi-olcum-faaliyetinden-elde-ettigi-kazanclarinin-vergilendirilecegi-hakkinda/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/gumruk-sahasinda-bulunan-ve-kira-borcu-nedeniyle-haczedilen-mallarin-yine-gumruk-sahasinda-muzayede-suretiyle-satisinin-kdvden-istisnadir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kiymet-yekunu-uzerinden-harci-odenen-ithalat-taleplerine-dayanarak-yapilan-fiili-ithalat-sirasinda-ortaya-cikan-kur-farki-uzerinden-ayrica-harc-odenip-odenmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kisitlamaya-konu-emlakin-satilmasi-istimlaki-veya-hibe-edilmesi-halinde-muaccel-olan-emlak-vergisinin-odeme-suresinin-tespiti-zorunlu-bulundugundan-bu-alacaklara-1-aylik-odeme-suresi-verilmesi-bu-sure-icerisinde-odeme-yapilmamasi-halinde-hesaplanacak-g/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kooperatifler-birliginin-kendisine-bagli-kooperatifler-vasitasiyla-uretici-ortaklarinin-giderlerini-karsilamak-amaciyla-verdigi-kredilerden-elde-ettigi-faiz-gelirlerinin-risturn-olarak-kabul-edilip-edilmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vakiflar-tarafindan-kurulan-universitelerin-kurumlar-vergisine-tabi-olup-olmadiklari-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/balikcilik-faaliyetinde-bulunan-mukellefin-siparisi-uzerine-imal-ve-insa-edilecek-balikci-teknesiyle-ilgili-olarak-yapilan-mal-ve-hizmet-alimlari-mukellef-adina-duzenlenmesi-halinde-istisna-uygulanacak-tersane-adina-duzenlenmesi-halinde-ise-istisna-uygul/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-icinde-ve-yurt-disinda-insaat-taahut-isi-yapan-sirketin-genel-merkez-disinda-her-bir-is-icin-ayri-ayri-defter-tutup-tutmayacagi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/deniz-tasimaciligi-isi-ile-istigal-etmekte-olan-mukellefin-isletmesinde-kullanilmak-uzere-imal-edecegi-yatin-imal-ve-insaasi-ile-ilgili-olarak-satin-alacagi-mal-ve-hizmetlerin-faturalari-kendi-adina-duzenlenmek-ve-imal-edilecek-yat-icin-kullanilmak-sarti/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/istege-bagli-olarak-basamak-yukselten-mukellefin-odedigi-bag-kur-primlerinin-gelirin-elde-edildigi-yilda-odenmis-oldugunun-tevsik-edilmesi-sartiyla-mukellefler-tarafindan-ticari-veya-serbest-meslek-kazanclari-dolayisiyla-verilecek-yillik-beyannamede-bil/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ege-ordu-bolge-muhabere-sistemi-kapsamindaki-cihazlarin-uretim-isini-ustlenen-sirket-ile-milli-savunma-bakanligi-arasinda-duzenlenen-sozlesmenin-damga-vergisi-ve-harctan-istisna-edilmesi-gerekir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sevk-irsaliyesi-hakkinda-fiyat-ve-bedel-ile-ilgili-bilgiler-haric-olmak-uzere-vergi-usul-kanununun-230-ve-231-nci-madde-hukumleri-uygulanmakta-olup-irsaliyelerde-malin-nereye-ve-kime-gonderildigi-ayrica-belirtilir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kitlere-ait-lojmanlarin-kiralama-islemlerinin-ticari-faaliyet-kapsaminda-kdvye-tabidir/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ikinci-sinif-ve-daha-alt-sinifa-giren-ickili-lokantalar-gece-kulubu-diskotek-bar-gazino-ve-meyhane-gibi-hizmet-isletmelerinin-adisyon-kullanma-mecburiyetleri-bulunmamaktadir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yap-islet-devret-modeli-cercevesinde-yapilacak-hidroelektrik-santrali-isi-ile-ilgili-akreditif-islemleri-ile-ithal-edilecek-mal-ve-malzemeye-iliskin-islemlere-damga-vergisi-harc-ve-bsm-vergisi-istisnasi-uygulanip-uygulanmayacagi-hakkinda/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kapali-carsida-faaliyet-gosteren-isyeri-sahiplerinin-kurduklari-ozel-guvenlik-teskilati-nedeniyle-odedikleri-katilma-paylarinin-kazancin-tespitinde-gider-olarak-indirilmesi-mumkundur/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/dar-mukelleflerin-satin-aldiklarimenkul-kiymetleri-elden-cikarmalari-halinde-kur-farkindan-dogan-kazancinvergilendirilip-vergilendirilmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/saticilar-tuketicilerin-iade-ettikleri-mallar-icin-yine-gider-pusulasi-duzenleyecekler-ve-pusulada-alis-belgesinin-ibraz-edilemedigini-acikca-belirteceklerdiriade-edilen-malin-yerine-ayni-veya-baska-bir-malin-verilmesi-halinde-ise-bu-defa-verilen-yeni/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vergi-muafiyeti-bulunan-vakfin-51-veya-daha-fazla-hissesine-sahip-oldugu-sirketlerde-kar-dagitimi-konusunda-farkli-bir-statuye-sahip-olup-olmadigi-hakkinda/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindaki-ihracati-firmanin-mallarini-tasimayi-taahhut-eden-tasimacilik-firmasinin-tasimanin-yurt-icine-isabet-eden-kismi-ile-ilgili-olarak-baska-tasimaci-sirketlere-yaptirdigi-tasima-faaliyeti-nedeniyle-yuklendigi-katma-deger-vergisi-soz-konusu-ul/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tasfiye-halindeki-isyeri-kooperatifine-ait-tasfiye-karinin-ne-sekilde-belirlenecegi-hakkinda/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/turkiyede-ikamet-etmeyen-yolculara-taninan-istisnaninin-kapsamina-sadece-mal-teslimleri-girmekte-hizmet-ifalari-istisnadan-faydalanamamaktadir-bu-nedenle-yabanci-turistlere-verilen-otel-hizmetlerine-ait-katma-deger-vergisinin-iadesi-mumkun-degildir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sirketin-kapasite-raporunda-belirtilen-uretim-konusu-mallar-disinda-urettigi-farkli-mallari-ihrac-kaydiyla-teslim-etmesi-halinde-soz-konusu-mallarin-imalatcisi-olarak-kabul-edileceginden-tecil-edilmis-bulunan-katma-deger-vergisi-yonunden-genel-hukumler-c/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/musterinin-borclandigi-miktar-kadar-fatura-duzenlenmesi-gerekmekte-olup-isin-zamaninda-veya-anlasmaya-uygun-yapilmamasi-nedeniyle-uygulanan-cezalar-ve-bu-cezalarin-kismen-veya-tamamen-iade-edilmesi-halinde-bu-miktarlarin-duzenlenen-bu-faturalardan-dusul/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/orman-genel-mudurlugune-odenen-irtifak-hakki-bedeli-icin-duzenlenen-makbuzda-gosterilen-kdvnin-sirketce-indirim-konusu-yapilabilecektir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/cebri-icra-yoluyla-yapilan-bugday-teslimlerine-kdv-uygulanacaktir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/uluslararasi-tasimacilik-faaliyetini-kara-manifestosu-veya-tir-karnesi-le-tevsik-edemeyen-mukelleflere-kolaylik-getirilmis-ve-uluslararasi-kara-tasimaciligi-faaliyetinin-triptik-belgesi-veya-mukelleflerin-duzenledikleri-faturalar-ile-bu-faturalari-teyit/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/adina-kayitli-vasitada-ucretsiz-calistirdigi-ogluna-hayatini-idame-ettirmek-amaciyla-babasi-tarafindan-yapilmasi-muhtemel-odemelerin-veraset-ve-intikal-vergisi-yonunden-ivazsiz-intikal-olarak-degerlendirilmesi-mumkun-degildir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/507-ve-5590-sayili-kanunlara-gore-kurulan-odalardan-faal-olduklarina-dair-belge-getiren-mukelleflere-vergi-dairesince-belge-basim-izni-verilmesi-gerektigi-hakkinda/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mirasin-reddedilmesi-halinde-olen-kisi-ile-ilgili-olarak-yapilan-tarhiyata-ait-ihbarnamenin-kime-teblig-edilecegi-hakkinda/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/irtibat-burolarinda-kasa-ile-ilgili-nakit-harekatinin-bulunmasi-halinde-gunluk-kasa-defterinin-tutulmasi-gerekmektedir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/banka-nezdinde-bulunan-hazine-bonosuna-karsilik-varislerce-teminat-gosterilmesi-nedeniyle-tevkifat-yapilmadan-serbest-birakilmasi-mumkun-degildir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/fason-hizmet-isi-serbest-bolgede-bulunan-firmaya-yapildigindan-fason-hizmet-bedeli-uzerinden-hesaplanan-katma-deger-vergisinin-tevkifata-tabi-tutulmadan-fason-hizmeti-veren-adi-gecen-mukellef-tarafindan-beyan-edilip-odenmesi-gerekmektedir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/trafik-kazasi-sonucu-hurda-haline-gelen-aracla-ticari-faaliyetine-devam-etme-imkani-kalmayan-mukellefiyetinin-kaldirilmasi-gerekmektedir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/islemin-yapilmasi-sirasinda-2982-sayili-kanun-hukumlerinden-yararlanmasi-talebinde-bulunmayan-mukelleflere-sartlarin-varolmasi-halinde-tahsil-olunan-harcin-red-ve-iade-edilip-edilmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kambiyo-senetleri-defterinin-bilgisayarla-tutulup-tutulmayacagi-hakkinda/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/dogrudan-dogruya-veya-turkiyede-faaliyet-gosteren-bankalar-vasitasiyla-temin-edilen-dis-kredilere-iliskin-damga-vergisi-ve-bsm-vergisi-uygulamasi-hakkinda/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/nevi-degisikliginde-onceki-kurumun-defter-ve-belgelerinin-yeni-kurum-tarafindan-kullanilip-kullanilmayacagi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/viv-kanununun-17-maddesine-gore-mukelleflere-tasdikname-verilebilmesi-icin-aranacak-sartlar-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tasima-irsaliyesi-ile-faturanin-birarada-tasima-irsaliyeli-fatura-adi-altinda-tek-bir-belge-olarak-kullanilip-kullanilmayacagi-hakkinda/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/universitenin-mustemilati-durumunda-olan-radyoterapi-merkezi-insaati-ile-kardiyoloji-merkezi-insaati-nedeniyle-yapilacak-islemler-ve-duzenlenecek-kagitlar-damga-vergisinden-istisnadir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/150-m2yi-gecmeyen-ve-konut-olarak-mutalaa-edilen-kaymakam-evi-insaati-nedeniyle-duzenlenecek-kagitlarin-ve-yapilacak-islemleri-damga-vergisi-ve-harc-istisnasindan-yararlanmaktadir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/firmalarca-gerceklestirilecek-sermaye-artirimlarinin-hangi-hallerde-damga-vergisi-ve-harc-istisnasindan-yararlandirilacagi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/veraset-ve-intikal-vergisi-beyannamesinin-birinci-ek-surede-veya-birinci-ek-sureden-sonra-fakat-ikinci-ek-sureye-iliskin-herhangi-bir-tebligat-yapimadan-once-verilmesi-halinde-iiderecede-ikinci-ek-sure-icinde-verilmesi-halinde-de-i-derecede-usulsuzluk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/toprak-isleri-sanat-yapilari-ustyapi-ve-kopru-isleri-yapim-isi-ile-ilgili-olarak-alinan-ihale-kararina-ve-imzalanan-sozlesmeye-iliskin-odenen-damga-vergisi-ve-harcin-iadesi-mumkun-bulunup-bulunmadigi-hakkinda/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ithalatin-kamu-sektoru-ozel-sektor-veya-herhangi-bir-gercek-veya-tuzel-kisi-tarafindan-yapilmasi-veya-herhangi-bir-sekil-ve-surette-gerceklestirilmesi-ozellik-tasimasi-vergilendirmeye-tesir-etmeyecegi-hakkinda/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/deniz-tasima-araclari-yuzer-tesisler-ve-yuzer-araclar-ile-hava-ve-demiryolu-tasima-araclarinin-girdigi-faaliyetleri-bu-araclarin-kiralanmasi-ve-cesitli-sekillerde-isletilmesi-olan-mukelleflere-bu-araclann-teslimibu-araclarla-ilgili-olarak-verilen-tadil/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kdv-14-madddesi-geregince-vergiden-mustesna-olan-uluslar-arasi-tasimacilik-faaliyeti-ile-ilgili-gerceklestirilecek-iadelerde-gumruk-idaresince-resmi-olarak-onaylanmis-gumruktransit-beyannamesi-fotokopisininkullanilabilmesi-mumkun-bulunmaktadir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/universitelere-turkiyede-ticari-sinai-zirai-faaliyet-ve-serbest-meslek-faaliyeti-cercevesinde-yapilan-teslim-ve-hizmetler-katma-deger-vergisine-tabi-olup-kultur-ve-egitim-amaci-tasiyan-bazi-teslim-ve-hizmetler-katma-deger-vergisinden-istisnadir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/banka-ve-sigorta-muameleleri-vergisi-uygulamasindaalinan-veya-tahakkuk-ettirilen-paralar-uzerinden-ozel-anlasmalarla-sonradan-yapilan-degisikliklerin-bu-vergiye-tesir-etmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ayni-cins-veya-farkli-cins-doviz-uzerinden-bankalarca-doviz-alim-belgesi-ve-doviz-satim-belgelerininfarkli-firmalar-adina-kesilmesi-suretiyle-yapilan-mahsup-islemlerinde-bsmvnin-uygulanmamasi-bu-is-icin-ayrica-komisyon-aliniyor-ise-bu-miktar-uzerind/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tarim-ve-koyisleri-bakanligina-verilen-televizyonla-yaygin-ciftci-egitim-projesi-yaycep-yayin-hizmeti-kanunun-17i-a-maddesinde-yer-alan-istisnalar-kapsamina-girmediginden-soz-konusu-yayin-hizmeti-kanunun-i3-a-maddesine-gore-katma-deger-vergisine-tab/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yatirim-tesvik-belgesine-sahip-bulunmayan-malin-erteleme-uygulamasindan-yararlandirilamayacagi-ve-gumruk-kanunu-geregince-gumruk-vergisi-teminata-baglanarak-gerceklestirelen-bir-ithalat-olmasi-halinde-ise-gumruk-vergisi-yonunden-ne-islem-yapiliyorsa-kdv/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/halk-egitim-merkezi-ve-aksam-sanat-okulu-bunyesinde-kurulan-okul-kooperatifinin-kursiyerlerden-alacagi-emtialar-icin-stopaj-gv-kdv-ve-kv-yonunden-mukellefiyet-tesis-etttirip-ettirmeyecegi-hakkinda/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/dernegin-hangi-hallerde-kurumlar-vergisi-mukellefi-olabilecegi-hakkinda/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/limited-sirketin-aktif-ve-pasifiyle-kul-halinde-baska-bir-limited-sirkete-devredilmesi-halinde-ve-devralan-sirketin-devrden-sirkete-ait-gayrimenkulu-satarak-satistan-dogan-kazanci-sermayeye-eklemesi-halinde-satistan-dogan-kazancin-kurumlar-vergisine-tab/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vergi-usul-kanununun-114-maddesinde-belirtilen-5-yillik-zamanasimi-suresinin-son-yili-icinde-tarh-ve-teblig-edilen-vergilerde-duzeltme-zamanasimi-suresi-bir-yil-uzamaktadir/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/odalarin-danismanlik-hizmetlerini-gelir-vergisi-veya-kurumlar-vergisi-mukelleflerine-yaptirmasi-halinde-bu-danismanlik-hizmeti-karsiliginda-alinan-bedelin-fatura-danismanlik-hizmetinin-serbest-meslek-erbabina-yaptirilmasi-halinde-serbest-meslek-makbuzu/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/uretici-veya-ithalatci-kuruluslarca-okcnin-bakim-ve-onarimina-iliskin-yetki-belgesi-verilen-ve-daha-sonra-iptal-edilen-servislerin-okclara-mudahelesi-halinde-uygulanacak-ceza-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bir-bankanin-kamu-kurulusundan-3917-sayili-knun-7maddesi-kapsaminda-iktisap-ettigi-gayrimenkulu-bir-bakanlik-teskilatina-ait-vakfa-satisi-harctan-istisnadir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/131984-tarihinden-sonra-oyaktan-alinan-kredinin-konut-edindirme-kredisi-oldugunun-krediyi-veren-kurumca-beyan-edilmesi-ve-konutun-150m2den-kucuk-olmasi-halinde-bununla-ilgili-olarak-tesis-olunan-ipotek-damga-vergisi-ve-harctan-istisnadir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/birinci-ve-ikinci-sinif-tacirlerin-okc-kullanma-mecburiyeti-ve-suresi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/asnin-limited-sirkete-donusmesinde-nevi-degisikligi-tarihi-itibariyle-sabit-kiymetlerin-ozel-hesap-donemi-icin-kist-donemde-yeniden-degerlemeye-tabi-tutulup-tutulmayacagi-ve-amortisman-uygulamasinin-ne-sekilde-uygulanacagi-hakkinda/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/mukelleflerin-muhasebe-standartlarina-tek-duzen-hesap-planina-mali-tablolara-iliskin-usul-ve-esaslara-yada-muhasebeye-yonelik-bilgisayar-programlarinin-uretilmesi-ile-kullanilmasina-iliskin-duzenlemelere-uymadiklarinin-tespit-edilmesi-halinde-ozel-usu/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/fabrikada-uretilen-mallarin-dagitim-muesseselerince-kaybedilmesi-halinde-alici-muessesenin-eline-ulasmayan-mala-ait-kdvnin-ve-ek-vergi-odenecektir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/dovize-endeksli-veya-bedelin-doviz-cinsinden-ifade-edildigi-vadeli-satislarda-vadeli-senet-vadesinden-once-ciro-edilir-veya-kirdirilirsa-tahsil-edilen-bedelin-o-tarihteki-cari-kurdan-toplam-degeri-ile-mal-veya-hizmet-satisinin-yapildigi-donemdeki-kur-u/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/egitim-amacli-periyodik-olmayan-kitap-ve-brosur-gibi-diger-yayinlarin-satisinda-da-katma-deger-vergisi-oraninin-8-olarak-uygulanmasi-gerekmektedir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/finansal-kiralama-kanunu-cercevesinde-yurt-icinden-ve-yurtdisindan-yapilan-kiralamalar-ile-kiralama-sozlesmesinin-bitiminde-kesin-ithalin-yapilmasi-sirasinda-uygulanacak-kdv-oranlari-1dir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/belirli-bir-hizmet-suresini-doldurarak-emekli-olmadan-olen-memur-ve-hizmetliye-verilmesi-gereken-ancak-vefat-ettigi-icin-dul-ve-yetimlerine-verilen-emekli-ikramiyesi-ile-mevsimlik-isci-statusunde-bulunan-sahislarin-varislerine-odenen-kidem-tazminatlari-v/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/isyeri-kapatma-cezasina-dayanak-teskil-eden-tutunaga-istinaden-kesilen-cezalarin-mahkemece-kaldirilmasi-halinde-isyeri-kapatma-cezasinin-uygulanamayacagi-hakkinda/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kurumlar-vergisi-mukellefiyeti-bulunmayan-dernek-ve-vakiflara-odenecek-menkul-kiymet-gelirleri-uzerinden-vergi-tevkifati-yapilip-yapilmayacagi-hakkinda/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/zirai-faaliyetle-ugrasan-ve-sahip-oldugu-kamyonu-bu-faaliyetinde-kullandigini-beyan-eden-mukellefin-nakliyecilik-yapmamasi-sartiyla-kamyonun-trafik-kaydinin-gayri-ticari-yapilabilecegi-ayrica-zirai-islerde-kullanilabilir-bir-kamyona-sahip-oldugundan-kucu/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/fabrikadan-satin-alinan-iskarta-borularin-herhangi-bir-isleme-sirkulasyona-ve-kimyevi-amelyeye-tabi-tutulmadan-mukellefce-ucuncu-kisilere-satilmasinda-tevkifat-uygulanmayacaktir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/vergi-denetmeni-tarafindan-mukellef-hakkinda-duzenlenen-inceleme-raporu-orneginin-diger-resmi-kurumlarca-talep-edilmesi-halinde-bu-kurumlarca-verilip-verilmeyecegi-hakkinda/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/konut-yapi-kooperatifi-adina-kayitli-arsa-ile-belediye-ait-arsanin-takas-trampa-edilmesi-sirasinda-2982-sayili-kanuna-gore-harc-odenip-odenmeyecegi-hk/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/muteaahhit-tarafindan-insaa-edilip-satisi-yapilan-bagimsiz-bolumlerin-2982-sayili-kanun-karsisindaki-durumu/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/izin-belgeli-saticinin-merkez-ve-subelerinin-bulunmasi-halinde-faturaceklerin-merkez-ve-subeyi-belirtecek-sekilde-serbestce-duzenlenebilecegi-ayrica-gumruk-onayli-faturacekleri-ibraz-eden-yolculara-ve-yakinina-kdv-iadesi-mumkundur/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bayilere-yapilan-telefon-karti-ve-jeton-satislarinda-satis-bedeli-icerisinden-ic-yuzde-orani-uygulanmak-suretiyle-hesaplanan-katma-deger-vergisinin-ayrilmasindan-sonra-kalan-miktar-uzerinden-bayilere-5-skonto-uygulandigi-anlasilmis-olup-telefon-karti/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kidem-tazminatinin-gec-odenmesi-nedeniyle-odenen-faiz-alacak-faizi-niteliginde-oldugundan-tevkif-yoluyla-vergilendirilmemis-menkul-sermaye-iradi-olarak-yillik-beyanname-ile-beyan-edilmesi-gerekmektedir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/zirai-donatim-kurumuna-ait-tasinmazin-kamulastirilmasi-sonucu-belediyeye-devrinde-kdv-odenecektir/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tarhiyat-oncesi-uzlasma-yoluyla-kesinlesen-ve-10121988-tarihinden-onceki-vergilendirme-donemi-ile-ilgili-olan-vergilere-gecikme-faizi-hesaplanip-hesaplanmayacagi-hakkinda/</loc>
    <lastmod>2026-04-13</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bir-sirketin-en-son-adresinin-ve-ortaklarinin-ad-ve-soyadlarinin-ozel-butceli-bir-kurulusa-verilmesi-vergi-mahremiyetine-kapsamina-girmektedir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/emlak-ve-cevre-temizlik-vergilerinin-vergi-dairelerince-tahsil-edilmedigi-dikkate-alindiginda-bu-vergilerin-ilgili-belediyenin-posta-cek-hesabina-posta-ceki-veya-posta-havalesi-araciligi-ile-odenmesi-mumkun-bulunmaktadir/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/koy-tuzel-kisiligince-orman-koruma-isinden-saglanacak-kazanclarin-vergilendirilmesi-soz-konusu-degildirgenclestirme-sahalarinin-koy-tuzel-kisiligince-korunmasi-ticari-faaliyet-kapsamina-girmediginden-katma-deger-vergisine-tabi-degildir-ancak-orman-korum/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/sarkuteri-isletmeciligi-ve-sayisal-loto-aboneligi-hizmeti-yapan-mukellefler-defter-tutma-bakimindan-hangi-sinifa-girdiginin-tespiti-hakkinda/</loc>
    <lastmod>2026-04-09</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/veraset-ve-intikal-vergisi-matrahinin-tespitindeticari-varligin-para-banka-hesabi-alacak-demirbas-ve-gayrimenkul-vs-tumunun-degerlemede-dikkate-alinacagindan-ayrica-kist-donem-karinin-ilave-edilmesi-gerekmemekte-olup-ayrica-varislerden-birinin-mu/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
  
</urlset>
