<?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/5084-sayili-kanun-kapsaminda-gelir-vergisi-stopaj-tesviki-ve-asgari-gecim-indirimi-uygulamasi-hk/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tasinmaz-kiralanmasinda-vergi-tevkifati-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/kooperatifin-mahkeme-kararina-gore-aldigi-tazminatlarin-ortaklara-dagitilmasi-halinde-kurumlar-vergisi-mukellefiyetinin-tesis-edilecegi-ve-kar-dagitimi-nedeniyle-tevkifat-yapilacagi-hk/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/2004-donem-zararinin-2005-donem-beyannamesinde-yazilmamis-olmasi-nedeniyle-sozu-edilen-zarar-tutarindan-feragat-edildiginin-kabul-edilmesi-dolayisiyla-ilgili-zarar-tutarinin-2006-beyannamesinde-mahsup-edilmemesi-gerektiginin-bildirildigi-belirtilerek-20/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/bakanlar-kurulunca-vergi-muafiyeti-taninan-vakiflara-veya-kamu-yararina-calisan-derneklere-makbuz-karsiliginda-yapilan-bagis-ve-yardimlarin-toplaminin-o-yila-ait-kurum-kazancinin-5ine-kadar-olan-kisminin-kurum-kazancinin-tespitinde-indirim-konusu-yapila/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihtilafli-olmayan-yerin-ifrazi-sirasinda-tapuda-yapilacak-islemden-harc-alinmasi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/aktife-kaydedilen-ancak-hukuken-sahibi-olunmayan-aracin-gercek-sahibine-iadesinde-1-nolu-kdv-beyannamesinin-30-uncu-satirinda/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yurt-disindan-getirilen-varliklarin-deftere-kaydi-ve-alti-ay-icinde-sermayeye-ilavesinin-ihtiyari-olup-olmadigi-hk/</loc>
    <lastmod>2026-04-11</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yillara-sari-insaat-isi-kapsaminda-alt-yuklenicilere-taseronlara-yaptirilan-isler-karsiliginda-yapilan-odemelerden-tevkifat-yapilip-yapilmayacagi-hk/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/icra-yolu-ile-satisa-konu-binek-araclarin-1-diger-araclarin-18-kdv-ye-tabi-olmasi-gerektigi-hk/</loc>
    <lastmod>2026-04-10</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-2/</loc>
    <lastmod>2026-04-12</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/tasfiye-halindeki-sirkete-ait-istirak-hisselerinin-elden-cikarilmasinda-satisdan-dogan-zararin-kurum-kazancinin-tespitinde-gider-olarak-indirim-konusu-yapilip-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/faaliyetiniz-kismen-veya-tamamen-binek-otomobillerinin-kiralanmasi-veya-cesitli-sekillerde-isletilmesi-olmadigindan-binek-otoya-ait-kdvnin-indirim-konusu-yapilamayacagi-hk/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/ihtirazi-kayitla-kdv-duzeltme-beyannameleri-verdigi-ve-beyan-ettigi-donemleri-dava-konusu-yaptigi-belirtilerek-duzeltme-beyannamelerine-istinaden-yapilan-tarhiyatlar-ile-ilgili-olarak-anilan-kanunun-mahsup-hukumlerinden-yararlanip-yararlanilamayacagi-hk/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
    <url>
    <loc>https://muhasebeportal.com.tr/ozelge/yapim-isi-sozlesmesine-istinaden-yapilan-hakedis-odemesinden-kdv-tevkifati-yapilmasina-gerek-bulunmadigi-hk/</loc>
    <lastmod>2026-04-10</lastmod>
    <changefreq>monthly</changefreq>
    <priority>0.7</priority>
  </url>
  
</urlset>
