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		<lastmod>2025-02-20T21:00:00+00:00</lastmod>
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		<lastmod>2025-02-19T21:00:00+00:00</lastmod>
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		<lastmod>2025-02-19T21:00:00+00:00</lastmod>
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		<lastmod>2025-02-19T21:00:00+00:00</lastmod>
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	<url>
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		<lastmod>2025-02-19T21:00:00+00:00</lastmod>
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	<url>
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		<lastmod>2025-02-16T21:00:00+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2024-12-29T21:00:00+00:00</lastmod>
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		<lastmod>2024-12-29T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/reeskont-ve-avans-islemlerinde-faiz-oranlari-degis/</loc>
		<lastmod>2024-12-29T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/teknokent-ve-ar-ge-tasarim-merkezlerinde-uzaktan-c/</loc>
		<lastmod>2024-12-29T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/kar-payi-dagitiminda-stopaj-orani-15e-yukseltildi/</loc>
		<lastmod>2024-12-22T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/tasit-ve-plaka-tanima-sistemlerinde-amortisman-ora/</loc>
		<lastmod>2024-12-09T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/tahsilat-ve-odemelerin-araci-finansal-kurumlar-kan/</loc>
		<lastmod>2024-12-01T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/istirak-hisseleri-satis-kazanci-istisnasi-50-olara/</loc>
		<lastmod>2024-11-26T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/2024-yili-yeniden-degerleme-orani-4393/</loc>
		<lastmod>2024-11-26T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/ozel-tibbi-amacli-gidalar-beseri-tibbi-urunler-etk/</loc>
		<lastmod>2024-11-18T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/yapilmakta-olan-yatirimlar-hesabina-iliskin-enflas/</loc>
		<lastmod>2024-11-18T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/menkul-sermaye-iratlarina-iliskin-guncel-tevkifat/</loc>
		<lastmod>2024-11-18T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/elektronik-defter-uygulamasi-genisletildi/</loc>
		<lastmod>2024-11-17T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/e-arsiv-fatura-duzenlenme-zorunlulugu-genisletildi/</loc>
		<lastmod>2024-11-17T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/3-gecici-vergi-donemine-ait-beyannamelerin-verilme/</loc>
		<lastmod>2024-11-17T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/enflasyon-duzeltmesi-uygulamasina-iliskin-sirkuler/</loc>
		<lastmod>2024-11-04T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/vergi-cezalarinin-uygulanma-usul-ve-esaslarina-ili/</loc>
		<lastmod>2024-10-20T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/hizmet-erbabina-pay-senedi-verilmek-suretiyle-sagl/</loc>
		<lastmod>2024-10-16T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/yeri-ve-konut-kiralama-islemlerine-iliskin-yapilac/</loc>
		<lastmod>2024-10-16T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/istanbul-finans-merkezi-katilimcilarinin-defter-ka/</loc>
		<lastmod>2024-09-26T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/sosyal-icerik-ureticiligi-internet-ve-benzeri-elek/</loc>
		<lastmod>2024-09-26T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/kayit-ve-tescile-tabi-tasitlarin-ilk-iktisabinda-a/</loc>
		<lastmod>2024-09-24T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/meslek-mensuplarinin-dijital-vergi-dairesinde-isle/</loc>
		<lastmod>2024-09-24T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/yeni-nesil-odeme-kaydedici-cihaz-kullanma-mecburiy/</loc>
		<lastmod>2024-09-24T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/form-ba-ve-form-bs-bildirimi-verilmesi-uygulamasin/</loc>
		<lastmod>2024-09-24T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/transfer-fiyatlandirmasi-hakkindaki-kararda-degisi/</loc>
		<lastmod>2024-09-23T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/borclu-mukelleflerin-ilani-hakkinda-teblig/</loc>
		<lastmod>2024-09-05T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/2024-2-gecici-vergi-donemine-ait-gelir-ve-kurum-ge/</loc>
		<lastmod>2024-09-01T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/enflasyon-duzeltmesi-yukumlulugunde-onemli-degisik/</loc>
		<lastmod>2024-09-01T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/tahsilat-genel-tebliginde-degisiklikler/</loc>
		<lastmod>2024-08-20T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/posta-ve-hizli-kargo-yoluyla-gelen-esyaya-uygulana/</loc>
		<lastmod>2024-08-20T21:00:00+00:00</lastmod>
	</url>
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		<loc>https://www.consulta.com.tr/sirkuler/2-gecici-vergi-donemine-gecici-vergi-beyannameleri/</loc>
		<lastmod>2024-08-07T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/kredi-karti-ve-banka-karti-ile-yapilan-odemelerde/</loc>
		<lastmod>2024-08-07T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/bilgi-vermekten-kacinma-ibraz-ile-tahsilat-ve-odem/</loc>
		<lastmod>2024-08-06T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/ozel-usulsuzluk-cezalari-artirildi/</loc>
		<lastmod>2024-08-06T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/usulsuzluk-cezalari-artirildi/</loc>
		<lastmod>2024-08-06T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/hizmet-erbabina-pay-senedi-verilmesinde-ucret-isti/</loc>
		<lastmod>2024-08-06T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/serbest-bolge-kazanc-istisnasina-ihracat-sarti-get/</loc>
		<lastmod>2024-08-04T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/devreden-kdvnin-indirim-suresinde-kisitlama/</loc>
		<lastmod>2024-08-04T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/yurt-ici-asgari-kurumlar-vergisi-getirildi/</loc>
		<lastmod>2024-08-04T21:00:00+00:00</lastmod>
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	<url>
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		<lastmod>2024-07-31T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/1-temmuz-2024-31-aralik-2024-tarihleri-arasinda-yu/</loc>
		<lastmod>2024-07-31T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/ihracat-bedellerinin-yurda-getirilmesine-iliskin-t/</loc>
		<lastmod>2024-07-31T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/kur-korumali-vadeli-mevduat-hesaplarina-stopaj-uyg/</loc>
		<lastmod>2024-07-31T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/1-temmuz-2024-31-aralik-2024-tarihleri-arasinda-ge/</loc>
		<lastmod>2024-07-31T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/bsmvye-tabi-islemlerde-belge-duzeni-12062024-tarih/</loc>
		<lastmod>2024-06-23T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/enflasyon-duzeltmesi-uygulayan-sirketlerde-esas-al/</loc>
		<lastmod>2024-06-23T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/ihracat-bedelinin-bankaya-satis-zorunlulugunda-ora/</loc>
		<lastmod>2024-06-09T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/anonim-ve-limited-sirketlerde-sermaye-artirimi/</loc>
		<lastmod>2024-06-02T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/elektronik-defter-genel-tebliginde-degisiklik/</loc>
		<lastmod>2024-05-21T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/kanuni-faiz-orani-artirildi/</loc>
		<lastmod>2024-05-21T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/tecil-faizi-orani-artirildi/</loc>
		<lastmod>2024-05-21T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/gecikme-zammi-orani-artirildi/</loc>
		<lastmod>2024-05-21T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/2024-1-gecici-vergi-donemine-gecici-vergi-beyannam/</loc>
		<lastmod>2024-05-15T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/menkul-sermaye-iratlarina-iliskin-tevkifat-oranlar-822/</loc>
		<lastmod>2024-05-01T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/2024-hesap-doneminin-1-gecici-vergi-doneminde-enfl/</loc>
		<lastmod>2024-04-29T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/yanlis-uygulamalarin-ve-suistimallerin-onune-gecil/</loc>
		<lastmod>2024-04-28T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/ek-kurumlar-vergisinin-anayasaya-aykiri-olmadigina/</loc>
		<lastmod>2024-04-28T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/kurumlar-vergisi-beyannamesinin-verilme-ve-odeme-s/</loc>
		<lastmod>2024-04-25T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/altin-hesabi-sahibi-gercek-kisiler-acisindan-kkm-u-817/</loc>
		<lastmod>2024-04-05T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/gercek-kisiler-acisindan-kur-korumali-mevduat-uygu-816/</loc>
		<lastmod>2024-04-05T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/bagimsiz-denetime-tabi-olma-kriterleri-degistirild/</loc>
		<lastmod>2024-04-05T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/reeskont-ve-avans-islemlerinde-uygulanan-faiz-oran-814/</loc>
		<lastmod>2024-03-31T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/gelir-vergisi-beyannamelerinin-verilme-ve-odeme-su/</loc>
		<lastmod>2024-03-28T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/sgk-gecikme-cezasi-orani-3-olarak-belirlendi/</loc>
		<lastmod>2024-03-11T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-ka-811/</loc>
		<lastmod>2024-02-29T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/ihracat-ve-diger-doviz-kazandirici-faaliyetlerde-d/</loc>
		<lastmod>2024-02-19T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/gumruk-vergi-ve-ceza-borcu-sorgulama-borc-durum-be/</loc>
		<lastmod>2024-02-11T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/kdv-2-beyannamelerinin-verilme-ve-odeme-sureleri-u/</loc>
		<lastmod>2024-02-11T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/ihracat-bedellerinin-yurda-getirilmesinde-onemli-d-801/</loc>
		<lastmod>2024-02-11T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/kdv-genel-uygulama-tebliginde-degisiklikler-809/</loc>
		<lastmod>2024-02-11T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/altin-hesabi-sahibi-gercek-kisiler-acisindan-kkm-u-808/</loc>
		<lastmod>2024-02-11T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/yurt-ici-yerlesik-gercek-kisilerin-kkm-sisteminden/</loc>
		<lastmod>2024-02-11T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/turkiye-cumhuriyeti-ile-kore-cumhuriyeti-arasinda/</loc>
		<lastmod>2024-02-11T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/sozlesme-hukumlerinden-kismen-veya-tamamen-yararla/</loc>
		<lastmod>2024-02-11T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/bankalarin-sorumlu-olduklari-karsiliksiz-cek-ust-t/</loc>
		<lastmod>2024-02-11T21:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.consulta.com.tr/sirkuler/2024-yilinda-gelir-vergisinden-istisna-harcirah-tu/</loc>
		<lastmod>2024-01-23T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/kart-sifre-kod-ve-benzerlerinin-satisinda-kdv-uygu/</loc>
		<lastmod>2024-01-23T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/gec-odemelere-iliskin-temerrut-faiz-orani-artirild/</loc>
		<lastmod>2024-01-01T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/yeni-nesil-odeme-kaydedici-cihazlar-ile-ilgili-teb/</loc>
		<lastmod>2024-01-01T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/enflasyon-duzeltmesi-tebligi-yayimlandi/</loc>
		<lastmod>2024-01-01T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/veraset-ve-intikal-vergisi-kanunu-cercevesinde-202/</loc>
		<lastmod>2024-01-01T21:00:00+00:00</lastmod>
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	<url>
		<loc>https://www.consulta.com.tr/sirkuler/damga-vergisi-kanunu-cercevesinde-2024-yilinda-uyg/</loc>
		<lastmod>2024-01-01T21:00:00+00:00</lastmod>
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	<url>
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