<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//www.erisymm.com/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://www.erisymm.com/</loc>
		<lastmod>2026-10-03T08:49:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/odalarda-mesleklerin-gruplandirilmasi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/esnaf-ve-sanatkarlar-meslek-kuruluslarinin-genel-kurul-toplantilari-ve-bu-toplantilarda-bulundurulacak-bakanlik-temsilcileri-veya-hukumet-komiserleri-yonetmeliginde-degisiklik-yapilmasina-dair-yonetme/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/is-kanununa-iliskin-fazla-calisma-ve-fazla-surelerle-calisma-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/is-kanununa-iliskin-calisma-sureleri-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/alt-isverenlik-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/anayasa-mahkemesi-karari-e-201795-2918-sayili-kanun-hk/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/anayasa-mahkemesi-karari-e-2017121-4458-sayili-kanun-hk/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/edebiyat-eserlerinin-desteklenmesi-hakkinda-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/hayvancilik-desteklemeleri-hakkinda-uygulama-esaslari-tebligi-no-201732/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/proje-ve-kontrolluk-islerinde-uygulanacak-fiyat-artis-oranlari-hakkinda-teblig/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/vergi-usul-kanunu-sirkuleri95-pismanlik-ve-islah/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/ulusal-meslek-standartlarina-dair-teblig-no-201711/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/ulusal-meslek-standartlarina-dair-tebligde-degisiklik-yapilmasina-dair-teblig-no-201712/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/t-c-ziraat-bankasi-a-s-ve-tarim-kredi-kooperatiflerince-tarimsal-uretime-dair-dusuk-faizli-yatirim-ve-isletme-kredisi-kullandirilmasina-iliskin-uygulama-esaslari-tebligi-teblig-no-201715/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/kalkinma-ajanslari-proje-ve-faaliyet-destekleme-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/turkiye-nanoteknoloji-stratejisi-ve-eylem-plani-2017-2018/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/bkk-201710718-serbest-bolgelerde-turk-lirasi-ile-yapilacak-odemelere-iliskin-kararin-yururluge-konulmasi-hakkinda-karar/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/katilim-sigortaciligi-calisma-usul-ve-esaslari-hakkinda-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/bankalarca-kamuya-aciklanacak-finansal-tablolar-ile-bunlara-iliskin-aciklama-ve-dipnotlar-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/katilim-bankalarinca-uygulanacak-tekduzen-hesap-plani-ve-izahnamesi-hakkinda-teblig/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/tekduzen-hesap-plani-ve-izahnamesi-hakkinda-teblig/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/maden-sahalari-ihale-yonetmeligi/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/maden-yonetmeligi/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/bkk-201710828-oda-ve-borsalarin-2017-yilinin-ekim-ayinda-baslayip-kasim-ayinda-tamamlanmasi-gereken-organ-secimlerinin-ertelenmesi-hakkinda-karar/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/tibbi-cihaz-satis-reklam-ve-tanitim-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/sgk-genelgesi-201726-genel-saglik-sigortasi/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/emekli-olup-yeniden-calisacak-olan-sigortalilarin-bildirimleri/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/bkk-201710696-ulkemize-kruvaziyer-gemi-ile-turist-getiren-a-grubu-seyahat-acentalarina-destek-saglanmasi-hakkinda-karar/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/organize-sanayi-bolgeleri-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/mesleki-yeterlilik-kurumu-mesleki-yeterlilik-belgesi-zorunlulugu-getirilen-mesleklere-iliskin-teblig-sira-no-20171/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/cifte-vergilendirmeyi-onleme-anlasmalari-genel-tebligi-seri-no-4/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/bkk-201710840-193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesi-ile-5520-sayili-kurumlar-vergisi-kanununun-15-inci-ve-30-uncu-maddelerinde-yer-alan-bazi-tevkifat-nispetleri-hakkindaki-227200/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/aktif-isgucu-hizmetleri-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-14/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/bkk-201710803-orta-vadeli-program-2018-2020in-kabul-edilmesi-hakkinda-karar/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/anayasa-mahkemesi-karari-e-2017110-k-2017133/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/beseri-tibbi-urunlerin-fiyatlandirilmasi-hakkinda-teblig/</loc>
		<lastmod>2017-11-01T13:10:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/calisan-buluslarina-yuksekogretim-kurumlarinda-gerceklestirilen-buluslara-ve-kamu-destekli-projelerde-ortaya-cikan-buluslara-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/sigortaliya-tahsis-edilen-konut-icin-odenen-kira-yardimi-sigorta-primine-tabi-degildir/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/planli-alanlar-imar-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/hukuk-muhakemeleri-kanunu-gider-avansi-tarifesi/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/hukuk-muhakemeleri-kanunu-hakem-ucret-tarifesi/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/hukuk-muhakemeleri-kanunu-tanik-ucret-tarifesi/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/vergi-usul-kanunu-genel-tebligi-sira-no-483/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/arac-kredilerinde-yeni-duzenleme/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/is-ekipmanlarinin-periyodik-kontrollerini-yapmaya-yetkili-kisilerin-kayit-ve-egitimlerine-iliskin-teblig/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/anayasa-mahkemesi-karari-e-201546/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/sebze-ve-meyvelerin-toptan-ve-perakende-ticaretinde-uyulmasi-gereken-standart-uygulamalara-iliskin-usul-ve-esaslar-hakkinda-teblig/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/sgk-ertelenen-prim-odemeleri-hakkinda-duyuru/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/2018-yilina-iliskin-ithalat-rejimi-kararina-ek-karar-calismalarina-yonelik-teblig-ithalat-20172/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/faktoring-islemlerinde-uygulanacak-usul-ve-esaslar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/turkiye-tanitim-grubunun-kurulus-ve-gorevleri-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinda-kurum-katkisina-iliskin-usul-ve-esaslara-dair-teblig-20101de-degisiklik-yapilmasina-iliskin-teblig/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/anayasa-mahkemesi-karari-e-2016191-k-2017131/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/41-a-ve-b-kapsamindaki-sigortalilarin-tahsis-uygulamalari/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/icme-ve-kullanma-suyu-temini-ve-dagitim-sistemleri-hakkinda-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/balikci-gemisini-avciliktan-cikaranlara-yapilacak-destekleme-tebligi-no-201735/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/gumruk-islemlerinin-kolaylastirilmasi-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/vergi-konseyi-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/organik-aricilik-yapan-yetistiricilerin-desteklenmesine-dair-teblig-no-201741/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/su-urunleri-yetistiriciligi-destekleme-tebligi-no-201738/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/olcu-aletleri-yonetmeligi-201432abnde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/gemilerden-atik-alinmasi-ve-atiklarin-kontrolu-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/ulusal-meslek-standartlarina-dair-teblig-no-201714/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/ulusal-meslek-standartlarina-dair-teblig-no-201715/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/kayadan-oyma-yapilarin-tasarim-hesap-ve-yapim-esaslarina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/anayasa-mahkemesi-karari-e-2016198/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/tcmb-1050720106-sayili-karari/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/bkk-201710839-korunmaya-muhtac-cocuklarin-ise-yerlestirilmesine-iliskin-tuzugun-yururlukten-kaldirilmasi-hakkinda-tuzuk/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/ce-isareti-tasimasi-gereken-bazi-urunlerin-ithalat-denetimi-tebligi-urun-guvenligi-ve-denetimi-20179nde-degisiklik-yapilmasina-dair-teblig-urun-guvenligi-ve-denetimi-201730/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/yatirim-hizmetleri-ve-faaliyetleri-ile-yan-hizmetlere-iliskin-esaslar-hakkinda-teblig-iii-37-1de-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/aday-cirak-ve-ciraklar-ile-isletmelerde-mesleki-egitim-goren-staj-veya-tamamlayici-egitime-devam-eden-ogrencilerin-ucretlerine-yapilan-devlet-katkisi-odemelerinin-suresinin-uzatilmasi-hakkinda-karar/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/teknoloji-gelistirme-bolgelerinde-gayri-maddi-haklardan-kaynaklanan-kazanclara-iliskin-karar-hakkinda-aciklamalar/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/2017-2018-egitim-ogretim-yilinda-yuksekogretim-kurumlarinda-cari-hizmet-maliyetlerine-ogrenci-katkisi-olarak-alinacak-katki-paylari-ve-ogrenim-ucretlerinin-tespitine-dair-kararin-yururluge-konulmasi-h/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/beseri-tibbi-urunler-imalathaneleri-yonetmeligi/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/finansal-kiralama-faktoring-ve-finansman-sirketlerinin-kurulus-ve-faaliyet-esaslari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/finansal-kiralama-faktoring-ve-finansman-sirketlerinin-muhasebe-uygulamalari-ile-finansal-tablolari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/finansal-kiralama-faktoring-ve-finansman-sirketlerince-uygulanacak-tekduzen-hesap-plani-ve-izahnamesi-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/tarimsal-yayim-ve-danismanlik-hizmetlerine-destekleme-odemesi-yapilmasi-hakkinda-teblig-no-201734/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/20173-gecici-vergi-donemi-yeniden-degerleme-orani/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/sehit-yakinlari-ve-gazilere-hukuki-yardim-saglanmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/is-mahkemeleri-kanunu-7036-sayili-kanun/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/okul-servis-araclari-yonetmeligi/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/turk-urunlerinin-yurtdisinda-markalasmasi-turk-mali-imajinin-yerlestirilmesi-ve-turqualitynin-desteklenmesi-hakkinda-teblig-teblig-no-20064de-degisiklik-yapilmasina-dair-t/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/pazar-arastirmasi-ve-pazara-giris-destegi-hakkinda-teblig-teblig-no-20111de-degisiklik-yapilmasina-dair-teblig-no-20173/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/kanatli-hayvan-eti-uretiminde-sozlesmeli-uretime-iliskin-usul-ve-esaslar-hakkinda-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/korunan-alanlarin-tespit-tescil-ve-onayina-iliskin-usul-ve-esaslara-dair-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/sinai-mulkiyet-kanununun-uygulanmasina-dair-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/binalarda-su-yalitimi-yonetmeligi/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/isveren-tarafindan-vekalet-verilen-meslek-mensubu-veya-ucuncu-kisiler-isveren-vekili-degildir/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/su-havzalarinin-korunmasi-ve-yonetim-planlarinin-hazirlanmasi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/icme-kullanma-suyu-havzalarinin-korunmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/kisisel-verilerin-silinmesi-yok-edilmesi-veya-anonim-hale-getirilmesi-hakkinda-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/elektronik-haberlesme-sektorune-iliskin-tuketici-haklari-yonetmeligi/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/gun-isigindan-daha-fazla-yararlanmak-amaciyla-yaz-saati-uygulanmasi-hakkinda-karar-bkk-201710921/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/yargitay-9-hukuk-dairesi-karari-e-201723096/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/kooperatif-ve-ust-kuruluslarinin-olagan-genel-kurul-toplantilarinin-birlestirilerek-yapilmasi-hakkinda-teblig/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/yurt-disi-birim-marka-ve-tanitim-faaliyetlerinin-desteklenmesi-hakkinda-teblig-teblig-no-20106de-degisiklik-yapilmasina-dair-teblig-no-20174/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/kalkinma-ajanslarinin-denetim-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/01/ertelenen-sigorta-primleri-kdv-mahsubuyla-odenebilecek/</loc>
		<lastmod>2017-11-01T13:10:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/02/ulusal-meslek-standartlarina-dair-teblig-no-201717/</loc>
		<lastmod>2017-11-02T05:59:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/02/ulusal-meslek-standartlarina-dair-tebligde-degisiklik-yapilmasina-dair-teblig-no-201716/</loc>
		<lastmod>2017-11-02T05:59:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/02/binalarda-enerji-performansi-ulusal-hesaplama-yontemine-dair-teblig-no-mhg2017-26/</loc>
		<lastmod>2017-11-02T05:59:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/03/uygunluk-degerlendirme-kuruluslarinin-akreditasyonu-hakkinda-yonetmelik/</loc>
		<lastmod>2017-11-03T06:56:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/03/7039-sayili-kanun-nufus-hizmetleri-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2017-11-03T06:56:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/04/bankalarin-likidite-yeterliliginin-olculmesine-ve-degerlendirilmesine-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-04T06:49:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/04/bagimsiz-denetciler-icin-surekli-egitim-tebligi/</loc>
		<lastmod>2017-11-04T06:49:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/08/zorunlu-karsiliklar-hakkinda-teblig-sayi-201315de-degisiklik-yapilmasina-dair-teblig-sayi-20174/</loc>
		<lastmod>2017-11-08T07:10:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/08/bakanlar-kurulunca-vergi-muafiyeti-taninan-vakif-ve-kamu-yararina-calisan-derneklere-ait-yuksekogrenim-yurtlarinda-barinan-ogrencilere-yapilacak-beslenme-ve-barinma-yardimina-dair-yonetmelik/</loc>
		<lastmod>2017-11-08T07:10:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/10/genel-saglik-sigortasi-tescil-prim-ve-mustehaklik-islemleri-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-10T06:00:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/11/kirsal-kalkinma-destekleri-kapsaminda-tarima-dayali-yatirimlarin-desteklenmesi-hakkinda-teblig-teblig-no-201722de-degisiklik-yapilmasina-dair-teblig-no-201746/</loc>
		<lastmod>2017-11-11T08:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/11/ulkemize-kruvaziyer-gemi-ile-turist-getiren-a-grubu-seyahat-acentalarina-destek-saglanmasi-hakkinda-kararin-uygulama-usul-ve-esaslarina-dair-teblig/</loc>
		<lastmod>2017-11-11T08:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/11/insan-haklari-ve-esitlik-uzmanligi-yonetmeligi/</loc>
		<lastmod>2017-11-11T08:21:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/11/vergi-usul-kanunu-genel-tebligi-sira-no-484/</loc>
		<lastmod>2017-11-11T08:21:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/13/vergi-yasalarinda-onemli-degisiklikler-iceren-yasa-tasarisinin-guncel-durumu-hk/</loc>
		<lastmod>2017-11-13T06:44:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/13/yasal-yukleme-suresi-gecen-e-defterlerdeki-hatalarin-giderilmesi-hk/</loc>
		<lastmod>2017-11-13T12:27:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/14/vergi-duzenlemelerinin-karmasikliginda-ilk-siradayiz/</loc>
		<lastmod>2017-11-14T06:04:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/14/2017-yili-kira-gelirlerinde-gercek-gider-usulu-daha-onemli-hale-geldi/</loc>
		<lastmod>2017-11-14T06:45:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/14/alacaklar-icin-suphelilik-halinin-devam-ettigi-surece-karsilik-ayrilabilecegi-hakkinda-bir-danistay-karari/</loc>
		<lastmod>2017-11-14T08:04:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/15/elde-edilen-kira-gelirinden-odenen-kiranin-gider-olarak-indirilmesinde-dikkat-edilmesi-gereken-husus/</loc>
		<lastmod>2017-11-15T05:54:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/15/sosyal-guvenlik-mevzuatinda-mucbir-sebep-halleri-isverenin-hak-ve-sorumluluklari/</loc>
		<lastmod>2017-11-15T06:27:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/15/nakit-sermaye-artisi-ile-sonsuz-vergi-indirimi-avantaji/</loc>
		<lastmod>2017-11-15T07:21:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/16/bankalarin-birlesme-devir-bolunme-ve-hisse-degisimi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-16T07:24:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/16/takograf-cihazlari-muayene-ve-damgalama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-16T07:24:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/16/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-75935942-050-01-04-01-203-sayili-karari/</loc>
		<lastmod>2017-11-16T07:24:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/16/dovizli-ya-da-dovize-endeksli-satis-karsiliginda-alinan-cekin-ciro-edilmesi-halinde-kur-farki-faturasi/</loc>
		<lastmod>2017-11-16T07:40:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/16/abnin-kara-listesi-ve-turkiye-etkisi-yurt-disi-hesaplara-maliyenin-otomatik-ulasimi-ve-kuculen-vergi-dunyasi/</loc>
		<lastmod>2017-11-16T12:43:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/17/vergi-mukellefi-olmayanlardan-alimlari-icin-gider-pusulasi-duzenlemeyenlere-ozel-usulsuzluk-cezasi-kesiliyor/</loc>
		<lastmod>2017-11-17T06:39:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/17/mal-veya-hizmet-satin-aldiginiz-sirket-hakkinda-sahte-veya-muhteviyati-itibariyle-yaniltici-belge-duzenledigine-dair-vergi-teknigi-raporu-var-ve-yalnizca-bu-rapora-dayanilarak-hakkinizda-cezali-tarhiy/</loc>
		<lastmod>2017-11-17T06:41:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/17/vergi-teknigi-raporu-nedir/</loc>
		<lastmod>2017-11-17T06:56:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/18/abd-dolari-icin-37000-euro-icin-43000-ingiliz-sterlini-icin-48000-kuru-kullanilarak-turk-lirasi-olarak-odenebilecek-doviz-kredileri/</loc>
		<lastmod>2017-11-18T13:56:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/18/issizlik-sigortasindan-yararlanma-sartlari-odenegin-suresi-ve-tutari/</loc>
		<lastmod>2017-11-18T14:16:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/18/bir-bilmece-kazanirken-odenen-harcarken-odenen-yasarken-odenen-oldukten-sonra-odenen/</loc>
		<lastmod>2017-11-18T15:31:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/18/avrupada-ve-turkiyede-futbolcularin-odedigi-vergi/</loc>
		<lastmod>2017-11-18T18:24:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/20/7060-sayili-kanun-helal-akreditasyon-kurumu-kurulus-ve-gorevleri-hakkinda-kanun/</loc>
		<lastmod>2017-11-20T05:27:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/20/maden-isyerlerinde-is-sagligi-ve-guvenligi-yonetmeliginde-degisiklik-yapilmasi-hakkinda-yonetmelik/</loc>
		<lastmod>2017-11-20T05:27:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/20/yeralti-komur-isletmelerinde-isci-maliyetlerine-uygulanacak-destege-iliskin-teblig-sira-no-1de-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2017-11-20T05:27:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/23/ciftlik-muhasebe-veri-agi-sistemine-dahil-olan-tarimsal-isletmelere-katilim-destegi-odemesi-yapilmasina-dair-teblig-no-2017-40/</loc>
		<lastmod>2017-11-23T04:40:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/23/defter-beyan-sistemine-yonelik-olarak-vergi-usul-kanunu-genel-teblig-taslagi-hazirlandi/</loc>
		<lastmod>2017-11-23T17:53:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/23/onemli-vergi-duzenlemeleri-iceren-torba-yasa-calismalari-ne-durumda/</loc>
		<lastmod>2017-11-23T19:26:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/24/kisisel-saglik-verilerinin-islenmesi-ve-mahremiyetinin-saglanmasi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-24T05:03:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/24/milli-emlak-genel-tebligi-sira-no-379/</loc>
		<lastmod>2017-11-24T05:03:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/24/konutlarda-net-alanin-tespiti-ve-iade-edilecek-kdv-tutarinda-onemli-degisiklik-yapan-danistay-karari/</loc>
		<lastmod>2017-11-24T06:45:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/22/indirimli-kurumlar-vergisi-uygulamasinda-muhtemel-yanilgilar-ve-sorunlar/</loc>
		<lastmod>2017-11-24T06:49:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/24/hazir-beton-satislarina-iliskin-duzenlenen-sozlesmelerden-damga-vergisi-orani-sifir-olanlar/</loc>
		<lastmod>2017-11-24T07:26:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/24/calisan-iscinin-15-yil-3600-gun-kriterlerine-iliskin-kosullari-karsiladigindan-bahisle-isten-ayrilip-baska-ise-girmesi-halinin-kidem-tazminatina-etkisine-iliskin-bir-yargitay-karari/</loc>
		<lastmod>2017-11-24T11:04:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/24/katma-deger-vergisi-beyannamelerinin-verilme-suresi-27-kasim-2017-pazartesi-gunu-sonuna-kadar-uzatildi/</loc>
		<lastmod>2017-11-24T13:27:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/25/tarima-dayali-ihtisas-organize-sanayi-bolgeleri-yonetmeligi/</loc>
		<lastmod>2017-11-25T07:20:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/27/1-ocak-2018den-sonraki-donemlerle-ilgili-bir-asgari-ucret-destegi-ongorusu-yok/</loc>
		<lastmod>2017-11-27T06:11:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/27/ihracata-yonelik-devlet-yardimlari-kapsaminda-destekleme-ve-fiyat-istikrar-fonundan-yapilan-odemelere-iliskin-usul-ve-esaslar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-11-27T06:27:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/27/bkk-2017-10969-vergi-konularinda-karsilikli-idari-yardimlasma-sozlesmesinin-ilisik-cekince-ve-beyanlarla-birlikte-onaylanmasi-hakkinda-karar/</loc>
		<lastmod>2017-11-27T06:27:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/27/vergi-incelemeleri-artacak/</loc>
		<lastmod>2017-11-27T14:11:18+00:00</lastmod>
		<image:image>
			<image:loc>http://www.erisymm.com/wp-content/uploads/2017/11/x1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>http://www.erisymm.com/wp-content/uploads/2017/11/x2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/28/torba-yasa-bugun-meclis-gundemine-geliyor-odeme-emrine-iliskin-sureler-7-gunden-15-gune-cikiyor/</loc>
		<lastmod>2017-11-28T06:58:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/29/kaydilestirilen-sermaye-piyasasi-araclarina-iliskin-kayitlarin-tutulmasinin-usul-ve-esaslari-hakkinda-teblig-ii-13-1de-degisiklik-yapilmasina-dair-teblig-ii-13-1-b/</loc>
		<lastmod>2017-11-29T06:33:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/29/gayrimenkul-sertifikalari-tebligi-vii-128-2nde-degisiklik-yapilmasina-dair-teblig-vii-128-2c/</loc>
		<lastmod>2017-11-29T06:33:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/11/30/sgk-arabuluculuk-tutanaklarini-mahkeme-karari-niteliginde-saydi/</loc>
		<lastmod>2017-11-30T06:59:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/01/insaat-taahhut-isi-ile-birlikte-teslim-edilecek-beyaz-esyanin-kdv-orani/</loc>
		<lastmod>2017-12-01T07:29:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/01/sermaye-piyasasi-araclarinin-satisi-tebliginde-ii-5-2-degisiklik-yapilmasina-dair-teblig-ii-5-2-a/</loc>
		<lastmod>2017-12-01T07:37:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/01/kurumlar-vergisi-genel-tebligi-seri-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-no-13/</loc>
		<lastmod>2017-12-01T07:37:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/01/2018de-e-fatura-e-defter-kullanma-zorunlulugu-kapsamina-girecekler/</loc>
		<lastmod>2017-12-01T07:38:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/01/bagimsiz-denetciler-icin-etik-kurallar-turkiye-denetim-standartlari-tebligi-no54/</loc>
		<lastmod>2017-12-01T08:14:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/01/banka-promosyon-odemesinin-gelir-vergisi-damga-vergisi-ve-katma-deger-vergisine-tabi-olup-olmadigi/</loc>
		<lastmod>2017-12-01T11:07:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/04/4054-sayili-rekabetin-korunmasi-hakkinda-kanunun-16-nci-maddesinin-birinci-fikrasinda-ongorulen-idari-para-cezasi-alt-sinirinin-31-12-2018-tarihine-kadar-gecerli-olmak-uzere-artirilmasina-iliskin-tebl/</loc>
		<lastmod>2017-12-04T06:05:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/04/altyapi-gayrimenkul-yatirim-ortakliklarinin-kazanclari-kurumlar-vergisine-tabidir/</loc>
		<lastmod>2017-12-04T12:22:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/05/tarim-urunleri-lisansli-depoculuk-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-05T07:50:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/05/gumruk-genel-tebligi-tarife-siniflandirma-kararlari-seri-no-27/</loc>
		<lastmod>2017-12-05T07:50:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/05/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-tebligseri-no-15/</loc>
		<lastmod>2017-12-05T07:50:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/05/7061-sayili-kanun-bazi-vergi-kanunlari-ile-diger-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2017-12-05T07:50:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/05/sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmasina-iliskin-yonetmelik/</loc>
		<lastmod>2017-12-05T07:50:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/05/7061-sayili-kanun-ile-vergi-kanunlarinda-yapilan-degisiklikler/</loc>
		<lastmod>2017-12-05T10:05:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/05/sut-izninde-calistirilan-iscinin-fazla-calisma-ucretine-hak-kazandigi-konusunda-bir-yargitay-karari/</loc>
		<lastmod>2017-12-05T11:55:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/05/sgkya-odenen-askerlik-borclanmasi-prim-tutarlari-serbest-meslek-kazancindan-dusulebilir-mi/</loc>
		<lastmod>2017-12-05T12:04:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/06/gelir-vergisi-genel-tebligi-seri-no-299/</loc>
		<lastmod>2017-12-06T06:42:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/06/indirim-yoluyla-telafi-edilemeyen-kdvnin-belge-aranmaksizin-iadesi/</loc>
		<lastmod>2017-12-06T07:29:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/06/2018-yili-vuk-ve-turk-ticaret-kanununa-gore-tutulacak-defterler-ve-tasdik-durumlari/</loc>
		<lastmod>2017-12-06T07:29:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/06/basinda-fikren-veya-bedenen-calisanlara-verilecek-borc-para-ve-yapilacak-yardimlar-hakkinda-genel-kurul-karari-no-208/</loc>
		<lastmod>2017-12-06T07:29:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/06/gelir-vergisi-genel-tebligi-seri-no-299-2/</loc>
		<lastmod>2017-12-06T07:29:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/06/mahkeme-kararina-istinaden-odenen-faiz-mahkeme-harclari-vekalet-ucreti-ve-yargilama-giderlerinin-ucret-matrahinin-tespitinde-gider-olarak-dikkate-alinip-alinamayacagi-hk/</loc>
		<lastmod>2017-12-06T17:59:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/07/yuksekogretim-kurumlari-teknoloji-transfer-ofisi-yonetmeligi/</loc>
		<lastmod>2017-12-07T06:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/07/mali-suclari-arastirma-kurulu-genel-tebligi-sira-no-5nde-degisiklik-yapilmasina-iliskin-teblig-sira-no-17/</loc>
		<lastmod>2017-12-07T06:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/07/turkiye-denetim-standartlari-tebligi-no-55-bagimsiz-denetcinin-genel-amaclari-ve-bagimsiz-denetimin-bagimsiz-denetim-standartlarina-uygun-olarak-yurutulmesi-hakkinda-bagimsiz-denetim-standardi-200/</loc>
		<lastmod>2017-12-07T06:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/07/turkiye-denetim-standartlari-tebligi-no-56-finansal-tablolarin-bagimsiz-denetiminde-kalite-kontrol-hakkinda-bagimsiz-denetim-standardi-220/</loc>
		<lastmod>2017-12-07T06:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/07/turkiye-denetim-standartlari-tebligi-no-57-finansal-tablolarin-bagimsiz-denetiminde-kalite-kontrol-hakkinda-bagimsiz-denetim-standardi-230/</loc>
		<lastmod>2017-12-07T06:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/07/transfer-fiyatlandirmasi-yoluyla-ortulu-kazanc-dagitimi-hakkinda-genel-teblig-seri-no-1de-degisiklik-yapilmasina-dair-teblig-seri-no-3/</loc>
		<lastmod>2017-12-07T06:49:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/07/meslek-kodunun-hatali-bildirilmesi-halinde-2018-yili-basindan-itibaren-uygulanacak-idari-para-cezasi/</loc>
		<lastmod>2017-12-07T06:59:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/08/borsa-muamelat-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-08T05:21:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/08/oda-muamelat-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-08T05:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/08/turkiye-denetim-standartlari-tebligi-no-59-bagimsiz-denetimin-planlanmasi-ve-yurutulmesinde-onemlilik-hakkinda-bagimsiz-denetim-standardi-320/</loc>
		<lastmod>2017-12-08T05:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/08/turkiye-denetim-standartlari-tebligi-no-60-bagimsiz-denetcinin-risk-olarak-degerlendirilmis-hususlara-karsi-yapacagi-isler-hakkinda-bagimsiz-denetim-standardi-330/</loc>
		<lastmod>2017-12-08T05:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/08/anayasa-mahkemesi-karari-e-2016-162/</loc>
		<lastmod>2017-12-08T05:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/08/2017-kasim-ayina-iliskin-bazi-primlerin-odeme-surelerine-dair-aciklama/</loc>
		<lastmod>2017-12-08T11:15:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/05/onemli2017-yili-kasim-ayina-iliskin-bazi-primlerin-odenme-suresi-hk/</loc>
		<lastmod>2017-12-08T11:17:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/08/konutlarin-net-alanlarinin-hesabinda-bunlarin-ardiyelerinin-dikkate-alinip-alinmayacagi/</loc>
		<lastmod>2017-12-08T11:22:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/09/arazi-toplulastirma-uygulama-yonetmeligi/</loc>
		<lastmod>2017-12-09T06:58:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/09/kasim-2017-aylar-itibariyla-mukellef-sayilari/</loc>
		<lastmod>2017-12-09T06:58:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/09/tarim-arazilerinin-korunmasi-kullanilmasi-ve-planlanmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-09T06:58:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/11/vergi-ve-muhasebe-dunyasinda-2018-yili-basladiginda/</loc>
		<lastmod>2017-12-11T06:09:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/11/insaatcilarin-okumasinda-fayda-var-konut-tesliminden-once-fatura-duzenlenmis-ancak-teslime-kadar-olan-surede-kdv-orani-dusurulmus-ise-faturadaki-fazla-kdv-ne-olacak/</loc>
		<lastmod>2017-12-11T06:28:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/11/turkiye-denetim-standartlari-tebligi-no-61-ozel-hususlar-ozel-amacli-cercevelere-gore-hazirlanan-finansal-tablolarin-bagimsiz-denetimi-hakkinda-bagimsiz-denetim-standardi-800/</loc>
		<lastmod>2017-12-11T06:34:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/11/turkiye-denetim-standartlari-tebligi-no-63-ozet-finansal-tablolara-iliskin-rapor-vermek-uzere-yapilan-denetimler-hakkinda-bagimsiz-denetim-standardi-810/</loc>
		<lastmod>2017-12-11T06:34:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/12/finansal-kiralama-faktoring-ve-finansman-sirketlerinin-kurulus-ve-faaliyet-esaslari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2017-12-12T07:22:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/12/bankalarin-kredi-islemlerine-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-12T07:22:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/12/e-irsaliye-e-serbest-meslek-makbuzu-ve-e-mustahsil-makbuzuna-iliskin-teblig-resmi-gazetede-yayim-icin-gonderildi/</loc>
		<lastmod>2017-12-12T08:33:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/12/defter-beyan-sistemine-yonelik-olarak-vergi-usul-kanunu-genel-teblig-resmi-gazetede-yayimlanmak-uzere-basbakanliga-gonderildi/</loc>
		<lastmod>2017-12-12T09:02:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/12/muhtasar-ve-prim-hizmet-beyannamesi-erteleniyor-mu-teblig-sira3-yayimlanmak-uzere-basbakanliga-gonderildi/</loc>
		<lastmod>2017-12-12T15:01:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/13/turkiye-denetim-standartlari-tebligleri-64-65-66-67-68-69-70/</loc>
		<lastmod>2017-12-13T07:03:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/13/yapim-isleri-ihaleleri-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-13T07:03:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/13/nihai-tuketiciden-alinan-araclarla-ilgili-gider-pusulasi-duzenlenmediginden-bahisle-kesilen-ozel-usulsuzluk-cezalarina-iliskin-bugunku-resmi-gazetede-yayimlanan-danistay-kararlari/</loc>
		<lastmod>2017-12-13T11:03:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/13/ayni-fiilden-dolayi-iki-kez-yargilama-olmaz-ne-bis-in-idem-ilkesi-ve-azami-yuklu-agirliginin-asildigi-gerekcesiyle-uygulanan-idari-para-cezalari/</loc>
		<lastmod>2017-12-13T11:35:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/13/ulkemizden-ilginc-istatistikler/</loc>
		<lastmod>2017-12-13T12:26:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/14/bkk-2017-10938-suc-gelirlerinin-aklanmasinin-ve-terorun-finansmaninin-onlenmesine-dair-tedbirler-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-14T06:31:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/14/bkk-2017-10893-nakdi-tazminat-ve-aylik-baglanmasi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-14T06:31:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/14/bkk-2017-10944-ulkemize-turist-getiren-a-grubu-seyahat-acentalarina-destek-saglanmasi-hakkinda-kararda-degisiklik-yapilmasina-dair-karar/</loc>
		<lastmod>2017-12-14T06:31:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/14/gumruk-genel-tebligi-gumruk-islemleri-seri-no-146/</loc>
		<lastmod>2017-12-14T06:31:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/14/gelir-vergisi-genel-tebligi-seri-no-300/</loc>
		<lastmod>2017-12-14T06:31:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/17/belge-bildirge-ve-beyannamelerin-kasten-gercege-aykiri-olarak-duzenlenmesi-halinde-suc-duyurusunda-bulunulmasi/</loc>
		<lastmod>2017-12-17T15:15:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/17/meslek-mensuplarinin-isverenle-birlikte-muhtasar-ve-prim-hizmet-beyannamesinden-sorumlu-olmasi-hali/</loc>
		<lastmod>2017-12-17T15:17:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/17/bir-yargitay-karariisverene-dava-acmis-isciler-birbirlerine-tanik-olup-salt-bu-tanikliga-gore-mahkeme-karar-verebilir-mi/</loc>
		<lastmod>2017-12-17T17:01:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/e-irsaliye-1-1-2018de-basliyor-kullanim-zorunlu-mu/</loc>
		<lastmod>2017-12-18T06:32:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/defter-beyan-sistemi-basliyor-basvurular-yil-sonuna-kadar-yapilmali/</loc>
		<lastmod>2017-12-18T06:33:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/adim-adim-ekran-goruntuleri-ile-defter-beyan-sistemi-basvuru-sureci/</loc>
		<lastmod>2017-12-18T06:38:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/turkiye-denetim-standartlari-tebligi-no-62-ozel-hususlar-tek-bir-finansal-tablonun-bagimsiz-denetimi-ile-finansal-tablolardaki-belirli-unsurlarin-hesaplarin-veya-kalemlerin-bagimsiz-denet/</loc>
		<lastmod>2017-12-18T08:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/ciftci-kayit-sistemi-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-18T08:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/yeminli-mali-musavirlik-sinavlarina-iliskin-duyuru-2018-1/</loc>
		<lastmod>2017-12-18T08:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/serbest-muhasebeci-mali-musavirlik-sinavlarina-iliskin-duyuru-2018-1/</loc>
		<lastmod>2017-12-18T08:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurumuna-ait-18-adet-teblig/</loc>
		<lastmod>2017-12-18T08:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurumuna-ait-8-adet-teblig/</loc>
		<lastmod>2017-12-18T08:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/vuk-487-vergi-usul-kanunu-genel-tebligi-sira-no-487/</loc>
		<lastmod>2017-12-18T08:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/vuk-486-vergi-usul-kanunu-genel-tebligi-sira-no-486/</loc>
		<lastmod>2017-12-18T08:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/vuk-485-vergi-usul-kanunu-genel-tebligi-sira-no-485/</loc>
		<lastmod>2017-12-18T08:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurumuna-ait-3-adet-teblig/</loc>
		<lastmod>2017-12-18T08:39:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/18/guncel-bir-yargitay-karari-isten-ayrilip-8-gun-sonra-yeni-ise-baslayan-isci-15-yil-3600-gun-yazisi-ile-kidem-tazminati-alabilir-mi/</loc>
		<lastmod>2017-12-18T13:07:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/19/maasi-dusuk-gosterene-5-yil-hapis/</loc>
		<lastmod>2017-12-19T09:17:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/19/eksik-gun-bildirimlerinde-2018-basindan-itibaren-dikkate-alinacak-degisiklik/</loc>
		<lastmod>2017-12-19T10:08:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/20/anayasa-mahkemesi-karari-e-2017-137-5510-ipc/</loc>
		<lastmod>2017-12-20T07:36:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/20/yargitay-20-hukuk-dairesi-karari-e-2017-8980/</loc>
		<lastmod>2017-12-20T07:36:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/20/su-elektrik-ve-gaz-sayaclari-tamir-ve-ayar-ucret-tarifesi-hakkinda-teblig-no-msgm-2017-11/</loc>
		<lastmod>2017-12-20T07:36:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/20/olcu-ve-olcu-aletlerinden-alinacak-muayene-ve-damgalama-ucret-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-20T07:36:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/20/cogaltilmis-fikir-ve-sanat-eserlerini-derleme-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-20T07:36:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/20/bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun-7063-sayili/</loc>
		<lastmod>2017-12-20T07:36:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/20/anayasa-mahkemesi-karari-e-2016-43-emlak-vergisi/</loc>
		<lastmod>2017-12-20T07:36:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/20/anayasa-mahkemesi-karari-e-2017-36-maden-kanunu/</loc>
		<lastmod>2017-12-20T07:36:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/20/50-100-calisani-olan-ozel-sektor-1-ocak-2018den-itibaren-otomatik-olarak-bireysel-emeklilik-sistemine-katilacak/</loc>
		<lastmod>2017-12-20T07:36:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/21/sigorta-prim-odemeleri-otelendi/</loc>
		<lastmod>2017-12-21T06:11:23+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2017/12/2Ocak2018.gif</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/21/abdde-kurumlar-vergisi-orani-yuzde-35ten-yuzde-21e-iniyor/</loc>
		<lastmod>2017-12-21T06:47:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/21/2018-defter-tutma-ve-sinif-degistirme-hadleri/</loc>
		<lastmod>2017-12-21T06:50:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/21/epdk-2018-yili-idari-para-cezalari-ipc/</loc>
		<lastmod>2017-12-21T06:50:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/21/gida-isletmelerinin-kayit-ve-onay-islemlerine-dair-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-21T06:50:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/21/muhtasar-ve-prim-hizmet-beyannamesi-genel-tebligi-sira-no-1nde-degisiklik-yapilmasina-dair-teblig-sira-no-3/</loc>
		<lastmod>2017-12-21T06:50:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/21/vuk-488-vergi-usul-kanunu-genel-tebligi-sira-no-426nde-degisiklik-yapilmasina-dair-teblig-sira-no-488/</loc>
		<lastmod>2017-12-21T06:50:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/21/vuk-489-vergi-usul-kanunu-genel-tebligi-sira-no-483nde-degisiklik-yapilmasina-dair-teblig-sira-no-489/</loc>
		<lastmod>2017-12-21T06:50:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/21/yurtdisindaki-ortaginizdan-borc-alirken-dikkat-edin/</loc>
		<lastmod>2017-12-21T08:55:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/21/faturanin-acik-ya-da-kapali-olmasi-neden-onemli-bir-yargitay-karari/</loc>
		<lastmod>2017-12-21T11:04:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/22/vergi-incelemelerinde-dikkate-alinan-bir-konu-odemesi-yapilmadigi-surece-gecici-ve-kurumlar-vergisi-matrahindan-dusulemeyecek-giderler-kkeg/</loc>
		<lastmod>2017-12-22T09:07:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/22/ozel-hesap-donemine-sahip-mukellefleri-rahatlatan-teblig-taslagi/</loc>
		<lastmod>2017-12-22T09:42:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/22/tesvikte-tek-kalemde-76-milyar-lira-rekoru/</loc>
		<lastmod>2017-12-22T10:49:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/22/anayasa-mahkemesi-karari-e-2017-97-5015-sk-ipc-6455/</loc>
		<lastmod>2017-12-22T10:57:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/22/anayasa-mahkemesi-karari-e-2017-132-5015-sk-ipc-5728/</loc>
		<lastmod>2017-12-22T10:57:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/gumruk-musavirligi-ve-yetkilendirilmis-gumruk-musavirligi-asgari-ucret-tarifesine-iliskin-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2017-12-25T07:07:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/binalar-ile-yerlesmeler-icin-yesil-sertifika-yonetmeligi/</loc>
		<lastmod>2017-12-25T07:07:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/finansal-tuketicilerden-alinacak-ucretlere-iliskin-usul-ve-esaslar-hakkinda-yonetmelikte-degisiklik-yapilmasina-iliskin-yonetmelik/</loc>
		<lastmod>2017-12-25T07:07:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/5957-sayili-sebze-ve-meyveler-ile-yeterli-arz-ve-talep-derinligi-bulunan-diger-mallarin-ticaretinin-duzenlenmesi-hakkinda-kanunun-10-uncu-maddesinde-yer-alan-parasal-sinirlarin-artirilmasina-iliskin-t/</loc>
		<lastmod>2017-12-25T07:07:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/tahsilat-genel-tebligi-seri-a-sira-no-1de-degisiklik-yapilmasina-dair-teblig-seri-a-sira-no-9/</loc>
		<lastmod>2017-12-25T07:07:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/kurumlar-vergisi-genel-tebligi-seri-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-no-14/</loc>
		<lastmod>2017-12-25T07:07:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/gelir-vergisi-genel-tebligi-seri-no-301/</loc>
		<lastmod>2017-12-25T07:07:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/esnaf-ve-sanatkarlarca-uretilen-mal-ve-hizmetlerin-fiyat-tarifeleri-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-25T07:07:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/tacir-ve-sanayiciler-tarafindan-uretilen-mal-ve-hizmetlerin-azami-fiyat-tarifelerinin-duzenlenmesi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-25T07:07:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/ureticiler-icin-serbest-bolgeler-halen-cazip/</loc>
		<lastmod>2017-12-25T07:51:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/isten-ayrilma-sonrasinda-genel-saglik-sigortasindan-faydalanma-borcu-olan-bag-kurlunun-genel-saglik-sigortasindan-faydalanmasi/</loc>
		<lastmod>2017-12-25T08:10:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/25/oktay-guvemli-muhasebe-ve-finans-tarihi-vakfi-muftav/</loc>
		<lastmod>2017-12-25T14:49:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/26/tarim-sigortalari-havuzu-calisma-usul-ve-esaslari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2017-12-26T07:59:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/26/emlak-vergisi-kanunu-genel-tebligi-seri-no-72/</loc>
		<lastmod>2017-12-26T07:59:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/26/vergi-mufettislerinin-istekleri-karsisinda-mukellef-haklarinda-gelismeler/</loc>
		<lastmod>2017-12-26T08:24:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/26/sirketiniz-vergi-incelemesine-mi-alindi-okumanizda-fayda-var/</loc>
		<lastmod>2017-12-26T08:47:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/27/ambalaj-atiklarinin-kontrolu-yonetmeligi/</loc>
		<lastmod>2017-12-27T06:58:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/27/yurt-disi-tebligat-ve-istinabe-taleplerinde-uyulmasi-gereken-usul-ve-esaslara-dair-teblig/</loc>
		<lastmod>2017-12-27T06:58:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/27/ithalat-islemlerinde-elektronik-basvuru-sistemi-tebligi-ithalat-2017-3/</loc>
		<lastmod>2017-12-27T06:58:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/27/ozel-tuketim-vergisi-iv-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-1/</loc>
		<lastmod>2017-12-27T06:58:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/27/ozel-tuketim-vergisi-ii-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-3/</loc>
		<lastmod>2017-12-27T06:58:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/26/vergi-uygulamalari-acisindan-hisse-senedinin-iktisap-tarihi-edinim-tarihi-mi-yoksa-basim-tarihi-mi/</loc>
		<lastmod>2017-12-27T08:43:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/27/elektronik-ticaret-bilgi-sistemine-kayit-icin-31-aralik-son-gun/</loc>
		<lastmod>2017-12-27T08:49:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/27/sirketlerde-2018-yili-defter-tasdikleri-acilis-ve-kapanis-onaylari/</loc>
		<lastmod>2017-12-27T10:26:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/28/kamu-tasinmazlarinin-yatirimlara-tahsisine-iliskin-usul-ve-esaslarda-degisiklik-yapilmasina-dair-usul-ve-esaslar/</loc>
		<lastmod>2017-12-28T06:54:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/28/avukatlik-asgari-ucret-tarifesinde-degisiklik-yapilmasina-dair-tarife/</loc>
		<lastmod>2017-12-28T06:54:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/28/2872-sayili-cevre-kanunu-uyarinca-verilecek-idari-para-cezalarina-iliskin-teblig-2018-1/</loc>
		<lastmod>2017-12-28T06:54:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/28/milli-emlak-genel-tebligi-sira-no-380/</loc>
		<lastmod>2017-12-28T06:54:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/28/ongorulen-yeni-istihdam-tesvikleri-hk/</loc>
		<lastmod>2017-12-28T09:56:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/6446-sayili-elektrik-piyasasi-kanununun-16-nci-maddesi-uyarinca-2018-yilinda-uygulanacak-para-cezalari-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2017-12-29T05:13:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/lisansli-yediemin-depolari-yonetmeligi-ucret-tarifesi/</loc>
		<lastmod>2017-12-29T05:14:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/2018-yili-taniklik-ucret-tarifesi/</loc>
		<lastmod>2017-12-29T05:14:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/cografi-isaret-ve-geleneksel-urun-adi-amblem-yonetmeligi/</loc>
		<lastmod>2017-12-29T05:14:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/6054/</loc>
		<lastmod>2017-12-29T09:02:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-49/</loc>
		<lastmod>2017-12-29T12:42:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no-49/</loc>
		<lastmod>2017-12-29T12:42:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/belediye-gelirleri-kanunu-genel-tebligi-seri-no-50/</loc>
		<lastmod>2017-12-29T12:42:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/damga-vergisi-kanunu-genel-tebligi-seri-no-62/</loc>
		<lastmod>2017-12-29T12:42:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/harclar-kanunu-genel-tebligi-seri-no-80/</loc>
		<lastmod>2017-12-29T12:42:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/gelir-vergisi-genel-tebligi-seri-no-302/</loc>
		<lastmod>2017-12-29T12:42:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/vuk-490-vergi-usul-kanunu-genel-tebligi-sira-no-490/</loc>
		<lastmod>2017-12-29T12:42:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/29/duyuru-402-ve-2018-yili-hk/</loc>
		<lastmod>2017-12-29T12:54:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2017/12/30/2018-yilinda-asgari-ucret/</loc>
		<lastmod>2017-12-30T06:45:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/01/asgari-ucret-zamminin-ardindan-issizlik-maasi-belli-oldu/</loc>
		<lastmod>2018-01-01T07:02:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/01/kgf-kredilerine-duzenleme/</loc>
		<lastmod>2018-01-01T15:07:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/asgari-ucret-tespit-komisyonu-karari-2017-1/</loc>
		<lastmod>2018-01-02T07:49:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/kamu-ihale-kurumuna-ait-5-adet-yonetmelik/</loc>
		<lastmod>2018-01-02T07:49:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/2018-yili-serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-asgari-ucret-tarifesi/</loc>
		<lastmod>2018-01-02T07:49:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-56-degerli-kagitlar/</loc>
		<lastmod>2018-01-02T07:49:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik%e2%80%88yapilmasina-dair-karar-bkk-2017-11175/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/2017-yilinda-yapilacak-tarimsal-desteklemelere-iliskin-kararda-degisiklik-yapilmasi-hakkinda-karar-bkk-2017-11165/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/bkk-2017-11168-ithalat-rejimi-kararina-ek-karar/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/ithalat-tebligi-ithalat-2018-1/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/bkk-2017-11170-istatistik-pozisyonlarina-bolunmus-turk-gumruk-tarife-cetveli/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/ticari-reklam-ve-haksiz-ticari-uygulamalar-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/milli-emlak-genel-tebligi-sira-no-382/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/ozel-iletisim-vergisi-genel-tebligi-seri-no-16/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-16/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/4447-sayili-issizlik-sigortasi-kanununun-gecici-15-inci-maddesinin%e2%80%88uygulanma-suresinin-uzatilmasina-iliskin-karar-bkk-2017-11174/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/bkk-2017-11163-emniyet-genel-mudurlugunce-yurutulen-pasaport-ve-surucu-belgesi-hizmetlerine-iliskin-is-ve-islemlerin-nufus-ve-vatandaslik-isleri-genel-mudurlugune-devredilmesine-dair-surenin-uzatilmas/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/193-sayili-gelir-vergisi-kanununun-gecici-82-nci-maddesinin-birinci-fikrasinda-belirtilen-surenin-uzatilmasi-ile-bazi-mallara-uygulanacak-tutun-fonu-tutarlari-kaynak-kullanimini-destekleme-fonu-kesin/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/kredi-garanti-kurumlarina-saglanan-hazine-destegine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-bkk-2017-11177/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/kamu-kurum-ve-kuruluslarinda-personel-calistirilmasina-dayali-hizmet-alimi-sozlesmeleri-kapsaminda-calistirilmakta-olan-iscilerin-surekli-isci-kadrolarina-veya-mahalli-idare-sirketlerinde-isci-statusu/</loc>
		<lastmod>2018-01-02T07:49:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/mal-ve-hizmet-tedarikinde-gec-odemelerde-uygulanacak-temerrut-faiz-orani-ve-alacagin-tahsili-masraflari-icin-talep-edilebilecek-asgari-giderim-tutarina-iliskin-karar/</loc>
		<lastmod>2018-01-02T07:49:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/ozel-tuketim-vergisi-iii-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-1/</loc>
		<lastmod>2018-01-02T07:49:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/evde-yapilan-yiyecek-ve-giyeceklerin-internetten-ile-satilmasi-halinde-vergi-yukumlulukleri/</loc>
		<lastmod>2018-01-02T11:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/02/sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler/</loc>
		<lastmod>2018-01-02T12:56:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/03/ulusal-enerji-verimliligi-eylem-plani-2017-2023-ile-ilgili-29-12-2017-tarihli-ve-2017-50-sayili-yuksek-planlama-kurulu-karari/</loc>
		<lastmod>2018-01-03T06:02:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/03/asgari-ucret-destegi-icin-kanun-bekleniyor/</loc>
		<lastmod>2018-01-03T06:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/03/mtvde-birinci-taksit-odeme-donemi-basladi/</loc>
		<lastmod>2018-01-03T06:41:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/03/enflasyon-orani-aciklandi/</loc>
		<lastmod>2018-01-03T07:01:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/04/turkiye-radyo-televizyon-kurumu-elektronik-bandrol-uygulamasi-yonetmeligi/</loc>
		<lastmod>2018-01-04T05:53:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/04/esnaf-ve-sanatkarlarin-odeyecekleri-kayit-ucreti-ve-yillik-aidat-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-01-04T05:53:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/04/anayasa-mahkemesinin-1-11-2017-tarihli-ve-e-2017-142-k-2017-150-sayili-karari/</loc>
		<lastmod>2018-01-04T05:53:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/04/6121/</loc>
		<lastmod>2018-01-04T06:28:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/04/emekliye-emlak-vergisi-iade-edilebilecek/</loc>
		<lastmod>2018-01-04T06:29:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/03/2018-yilinda-acilacak-vergi-davalarinda-istinaf-yolu-ve-verilen-istinaf-kararlarini-temyiz-etme-tutar-hadleri/</loc>
		<lastmod>2018-01-04T06:33:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/04/defter-beyan-sistemi-acildi/</loc>
		<lastmod>2018-01-04T07:30:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/04/sgk-genelgesi-2017-32/</loc>
		<lastmod>2018-01-04T12:58:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/04/danistay-vergi-dava-daireleri-kurulu-vergide-e-tebligat-uygulamasinda-verilen-cezalarin-dayanaginin-hukuka-aykiri-olduguna-karar-verdi/</loc>
		<lastmod>2018-01-04T18:44:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/04/ek-mali-tablo-duzenlemek-zorunda-olanlar/</loc>
		<lastmod>2018-01-04T18:58:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/05/danistay-vergi-dava-daireler-kurulu-karari-e-2017-618-vergide-e-tebligat-uygulamasinda-verilen-cezalarin-dayanaginin-hukuka-aykiri-oldugu/</loc>
		<lastmod>2018-01-05T07:42:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/05/2018-ek-mali-tablo-duzenleme-siniri/</loc>
		<lastmod>2018-01-05T07:42:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/05/2018-yili-uzlastirmaci-asgari-ucret-tarifesi/</loc>
		<lastmod>2018-01-05T07:42:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/05/2018-kidem-tazminati-tavani/</loc>
		<lastmod>2018-01-05T07:42:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/06/sirket-kurulusu-ve-sermaye-artirimlarindaki-rekabet-kurumu-odemesine-iliskin-duyuru/</loc>
		<lastmod>2018-01-06T10:36:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/06/duzeltme-beyannamesi-ile-gecmis-yillar-zararlarinin-mahsubu-yapilamaz-mi-yaklasim-dergisi-ocak-2018/</loc>
		<lastmod>2018-01-06T10:44:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/07/hazinece-karsilanan-sgk-sigorta-prim-tesvikinin-muhasebe-kaydi/</loc>
		<lastmod>2018-01-07T09:08:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/07/cek-kanununa-gore-sirket-ortaklari-ve-yoneticilerinin-cek-hesaplari-sirkete-ait-kabul-edilebilir-ve-bu-hesaplar-gelir-idaresi-baskanligina-bildirilebilir/</loc>
		<lastmod>2018-01-07T09:18:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/08/devlet-yardimlari-rehberi/</loc>
		<lastmod>2018-01-08T06:33:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/08/karayolu-tasima-yonetmeligi/</loc>
		<lastmod>2018-01-08T06:33:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/08/anonim-sirket-pay-senetlerinin-satisinin-vergilendirilmesi/</loc>
		<lastmod>2018-01-08T09:55:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/08/ikale-yoluyla-yapilan-fesih-sirasinda-isciye-yapilan-tazminat-odemelerinin-gelir-vergisi-kesintisine-tabi-olmadigi-yonunde-bir-danistay-karari/</loc>
		<lastmod>2018-01-08T17:54:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/09/aday-cirak-ve-ciraklar-ile-isletmelerde-mesleki-egitim-goren-staj-veya-tamamlayici-egitime-devam-eden-ogrencilerin-ucretlerine-yapilan-devlet-katkisi-odemelerinin-suresinin-uzatilmasi-hakkinda-karard/</loc>
		<lastmod>2018-01-09T06:53:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/10/babasina-ait-isyerinin-bedelsiz-olarak-kiralanmasinda-tevkifat-uygulamasi/</loc>
		<lastmod>2018-01-10T07:40:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/10/isciye-1-yilda-270-saatten-fazla-mesai-yaptirirsaniz-isci-kidem-tazminatini-alarak-ayrilma-hakkina-sahip-olur/</loc>
		<lastmod>2018-01-10T07:43:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/11/senet-ve-bonoda-karekod-donemi/</loc>
		<lastmod>2018-01-11T08:59:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/11/staj-surelerinin-emeklilikten-sayilmamasina-iliskin-sgk-duyurusu/</loc>
		<lastmod>2018-01-11T09:03:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/11/yatirim-tamamlama-vizesi-gerceklestirilen-yatirimin-kiraya-verilmesi-durumunda-indirimli-kurumlar-vergisi-uygulamasi/</loc>
		<lastmod>2018-01-11T16:49:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/11/avans-tahsilatlarinin-kurum-kazancina-dahil-edilip-edilmeyecegi/</loc>
		<lastmod>2018-01-11T16:50:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/11/nihai-tuketiciye-yapilan-satislara-iliskin-faturada-t-c-kimlik-numarasi-zorunlu-mu/</loc>
		<lastmod>2018-01-11T16:55:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/12/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulu-baskanligina-riza-celenin-atanmasi-hakkinda-karar-bkk-2017-11155/</loc>
		<lastmod>2018-01-12T07:37:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/12/sektorel-nitelikli-uluslararasi-yurt-ici-fuarlarin-desteklenmesine-iliskin-para-kredi-ve-koordinasyon-kurulunun-09-01-2018-tarihli-ve-2018-1-sayili-karari/</loc>
		<lastmod>2018-01-12T07:37:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/12/dogal-afet-sigortalari-kurumu-tarafindan-ustlenilen-zorunlu-deprem-sigortasi-riskleri-icin-devlet-tarafindan-hasar-fazlasi-reasurans-destegi-saglanmasina-iliskin-karar-bkk-2017-11091/</loc>
		<lastmod>2018-01-12T07:37:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/12/kamu-kurum-ve-kuruluslari-ile-gercek-ve-tuzel-kisilerin-elektronik-haberlesme-hizmeti-icinde-kodlu-veya-kriptolu-haberlesme-yapma-usul-ve-esaslari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yon/</loc>
		<lastmod>2018-01-12T07:37:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/12/gumruk-musavirligi-ve-yetkilendirilmis-gumruk-musavirligi-asgari-ucret-tarifesine-iliskin-tebligde-degisiklik-yapilmasina-dair-teblig-2/</loc>
		<lastmod>2018-01-12T07:37:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/12/sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmasina-iliskin-yonetmelik-2/</loc>
		<lastmod>2018-01-12T07:37:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/13/2018-gelir-vergisinden-istisna-yurtici-harcirah-tutarlari/</loc>
		<lastmod>2018-01-13T07:30:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/13/2018-yili-merkezi-yonetim-butce-uygulama-tebligi-sira-no-1/</loc>
		<lastmod>2018-01-13T07:30:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/13/turkiyede-ikamet-etmeyenlere-ozel-fatura-ile-yapilan-satislar-hakkinda-teblig-ihracat-2003-3de-degisiklik-yapilmasina-dair-teblig-ihracat-2017-9/</loc>
		<lastmod>2018-01-13T07:30:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/13/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-57-parasal-sinirlar-ve-oranlar/</loc>
		<lastmod>2018-01-13T07:30:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/13/harcirah-kanunu-genel-tebligi-seri-no-41/</loc>
		<lastmod>2018-01-13T07:30:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/13/kanuni-faiz-ve-temerrut-faiz-oranlari/</loc>
		<lastmod>2018-01-13T07:30:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/13/es-tarafindan-odenen-konut-kirasi-diger-esin-kira-gelirinde-indirim-konusu-yapilabilir-mi/</loc>
		<lastmod>2018-01-13T09:01:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/15/is-kiyafetinizi-giymezseniz-tazminatsiz-isten-cikartilabilirsiniz/</loc>
		<lastmod>2018-01-15T07:09:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/16/uygulamalari-etkileyecek-iki-onemli-ozelge/</loc>
		<lastmod>2018-01-16T06:56:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/17/zorunlu-deprem-sigortasi-tarife-ve-talimat-tebliginde-degisiklik-yapilmasina-iliskin-teblig/</loc>
		<lastmod>2018-01-17T06:02:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/17/tarimsal-faaliyette-bulunanlarin-prim-borclarinin-sattiklari-tarimsal-urun-bedellerinden-kesinti-yapilmak-suretiyle-tahsil-edilmesine-dair-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2018-01-17T06:02:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/17/zorunlu-deprem-sigortasinda-yeni-duzenleme/</loc>
		<lastmod>2018-01-17T07:46:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/17/stoklardaki-emtianin-imha-edilmesini-etkilen-vergi-duzenlemeleri-ve-doguracagi-vergiler/</loc>
		<lastmod>2018-01-17T08:06:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/17/iscinin-aralikli-olarak-bir-isyerinde-calismasi-halinde-onceki-donemin-kidem-tazminati-odenerek-feshedilmis-olmasi-izin-yonunden-surelerin-birlestirilmesine-engel-mi/</loc>
		<lastmod>2018-01-17T10:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/17/iscinin-isyerine-ait-aracla-kaza-yapmasi-halinde-isverenin-tazminatsiz-fesih-hakki-dogar-mi/</loc>
		<lastmod>2018-01-17T12:23:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/18/bina-tamamlama-sigortasi-uygulamaya-konuldu/</loc>
		<lastmod>2018-01-18T12:00:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/18/birlesmeden-dolayi-devreden-sirketlere-ait-subelerin-unvan-degisikliginde-harc-alinip-alinmayacagi/</loc>
		<lastmod>2018-01-18T12:12:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/19/karsiliksiz-cekte-banka-yukumlulugu-artti/</loc>
		<lastmod>2018-01-19T06:26:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/19/mal-ya-da-hizmet-aldiniz-ancak-satici-faturayi-yasal-suresinde-duzenlemedi-oyleyse-kdv-indirimi-hakkinizi-kaybetmemek-icin-okuyunuz/</loc>
		<lastmod>2018-01-19T06:34:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/19/kamu-sosyal-tesislerine-iliskin-teblig-sayi-2018-3/</loc>
		<lastmod>2018-01-19T06:58:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/19/cek-defterlerinin-baski-sekline-ve-bankalarin-hamile-odemekle-yukumlu-oldugu-miktarin-belirlenmesine-iliskin-teblig-sayi-2010-2de-degisiklik-yapilmasina-dair-teblig-sayi-2018-1/</loc>
		<lastmod>2018-01-19T06:58:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/19/kamu-ihale-tebligi-no-2018-1/</loc>
		<lastmod>2018-01-19T06:58:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/20/kamu-isyerleri-ile-ters-isyeri-kodu-tanimlanan-ozel-isyerlerinin-belge-verme-suresinde-yapilan-degisiklik/</loc>
		<lastmod>2018-01-20T08:36:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/20/sgk-genel-talimat-asgari-iscilik/</loc>
		<lastmod>2018-01-20T08:36:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/20/2018-yurt-disi-kira-katkisi/</loc>
		<lastmod>2018-01-20T08:36:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/20/tarimsal-urunlerin-5300-sayili-tarim-urunleri-lisansli-depoculuk-kanunu-cercevesinde-lisans-alarak-faaliyet-gosteren-depolarda-muhafaza-edilmesi-halinde-kira-destekleme-odemesi-yapilmasina-iliskin-kar/</loc>
		<lastmod>2018-01-20T08:36:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/20/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisik-yapilmasina-dair-karar-bkk-2017-11133/</loc>
		<lastmod>2018-01-20T08:36:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/23/ulkemize-turist-getiren-a-grubu-seyahat-acentalarina-destek-saglanmasi-hakkinda-kararin-uygulama-usul-ve-esaslarina-dair-teblig-teblig-no-2017-2de-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2018-01-23T06:36:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/23/anayasa-mahkemesi-karari-e-2016-125-k-2017-143/</loc>
		<lastmod>2018-01-23T06:36:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/23/vergi-usul-kanunu-sirkuleri-97/</loc>
		<lastmod>2018-01-23T15:03:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/24/6772-sayili-kanun-kapsamina-giren-kurumlarda-calisan-iscilere-2018-yilinda-yapilacak-ilave-tediyelerin-surelerinin-belirlenmesi-hakkinda-karar-bkk-2018-11212/</loc>
		<lastmod>2018-01-24T05:56:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/24/anayasa-mahkemesi-karari-e-2017-150-k-2017-162/</loc>
		<lastmod>2018-01-24T05:56:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/24/anayasa-mahkemesi-karari-e-2016-14-k-2017-170/</loc>
		<lastmod>2018-01-24T05:56:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/24/sgk-genelgesi-2018-2-2018-yili-prime-esas-kazanclar/</loc>
		<lastmod>2018-01-24T10:31:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/24/sgk-genelgesi-2018-2-2018-yili-prime-esas-kazanclar-2/</loc>
		<lastmod>2018-01-24T11:24:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/25/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karara-iliskin-teblig-teblig-no-2008-32-34de-degisiklik-yapilmasina-dair-teblig-no-2018-32-46/</loc>
		<lastmod>2018-01-25T06:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/25/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-kararda-degisiklik-yapilmasina-dair-karar-bkk-2018-11185/</loc>
		<lastmod>2018-01-25T06:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/25/cazibe-merkezleri-programi-kapsaminda-yatirimlarin-desteklenmesi-hakkinda-karar-bkk-2018-11201/</loc>
		<lastmod>2018-01-25T06:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/25/elektronik-tebligat-sistemi-genel-tebligi-sira-no-1/</loc>
		<lastmod>2018-01-25T06:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/25/vuk-491-vergi-usul-kanunu-genel-tebligi-sira-no-491/</loc>
		<lastmod>2018-01-25T06:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/26/pay-tebligi-vii-128-1nde-degisiklik-yapilmasina-dair-teblig-vii-128-1-c/</loc>
		<lastmod>2018-01-26T06:55:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/26/maktu-ayliklarda-sigorta-primine-esas-kazanc-nasil-hesaplanir/</loc>
		<lastmod>2018-01-26T12:20:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/28/duzeltme-beyannamesi-vererek-goturu-gider-usulunden-gercek-gider-usulune-gecilip-gecilemeyecegi-hk/</loc>
		<lastmod>2018-01-28T17:08:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/28/kur-riski-yonetiminde-sira-buyuklerde/</loc>
		<lastmod>2018-01-28T17:10:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/28/doviz-geliri-olmayanin-doviz-kredisi-kullanimina-yasak-geldi/</loc>
		<lastmod>2018-01-28T17:21:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/29/muhasebe-kayitlarinda-gecmis-yil-zararlarinin-sermayeye-eklenebilecek-nitelikteki-fonlar-veya-yedek-akceler-ile-kapatilmasi-halinde-beyannamede-zarar-mahsubu-yapilabilir-mi/</loc>
		<lastmod>2018-01-29T06:00:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/29/maliye-bakani-naci-agbalsonraki-doneme-devreden-kdvnin-iade-edilemezligi-kuralini-kaldiriyoruz/</loc>
		<lastmod>2018-01-29T07:05:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/29/sgk-genelgesi-2018-3/</loc>
		<lastmod>2018-01-29T11:01:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/29/sgk-genelgesi-2018-4/</loc>
		<lastmod>2018-01-29T11:01:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/29/sgk-genelgesi-2018-5/</loc>
		<lastmod>2018-01-29T11:01:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/29/banko-gise-ve-masa-gibi-vatandasa-hizmet-sunulan-alanlarda-yasanan-kisisel-veri-guvenligi-ihlallerine-ceza-uygulamasi-basliyor/</loc>
		<lastmod>2018-01-29T13:58:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/30/vefat-eden-kisiye-ait-gayrimenkul-satislarindan-dolayi-mukellefiyet/</loc>
		<lastmod>2018-01-30T06:40:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/29/nisan-ayinda-uygulanmaya-baslanacak-is-kazasi-meydana-gelmeyen-isyerlerine-yonelik-bir-sgk-tesvigi/</loc>
		<lastmod>2018-01-30T06:43:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/30/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karara-iliskin-teblig-no-2018-32-45/</loc>
		<lastmod>2018-01-30T06:45:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/31/bumko-genelgesi-5-taseron-isciler/</loc>
		<lastmod>2018-01-31T07:03:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/31/araclarin-satis-devir-ve-tescil-hizmetlerinin-yurutulmesi-hakkinda-yonetmelik/</loc>
		<lastmod>2018-01-31T07:03:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/31/is-sagligi-ve-guvenligine-iliskin-isyeri-tehlike-siniflari-tebliginde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2018-01-31T07:03:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/31/kultur-varliklari-ihale-yonetmeligi-kapsamindaki-parasal-limitlerin-guncellenmesi-hakkinda-teblig-no-2018-1/</loc>
		<lastmod>2018-01-31T07:03:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/31/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-17/</loc>
		<lastmod>2018-01-31T07:03:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/31/vergi-memuru-gelmeden-once-mukellefe-sms-atacak/</loc>
		<lastmod>2018-01-31T07:25:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/01/31/iflas-erteleme-sistemi-kalkiyor-yuzde-25lik-sermaye-blokaji-sarti-kalkiyor/</loc>
		<lastmod>2018-01-31T08:11:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/02/2018-basit-usul-beyanname-rehberi/</loc>
		<lastmod>2018-02-02T07:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/02/3-no-lu-kdv-beyannamesi-uygulamasi/</loc>
		<lastmod>2018-02-02T07:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/02/sayistay-genel-kurulu-ictihadi-birlestirme-karari-e-2017-1-k-5415-1/</loc>
		<lastmod>2018-02-02T07:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/02/doviz-kazandirici-hizmet-ticaretinin-desteklenmesine-iliskin-para-kredi-ve-koordinasyon-kurulunun-31-01-2018-tarihli-ve-2018-8-sayili-karari/</loc>
		<lastmod>2018-02-02T07:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/02/doviz-kazandirici-hizmet-sektorleri-markalasma-desteklerine-iliskin-para-kredi-ve-koordinasyon-kurulunun-31-01-2018-tarihli-ve-2018-6-sayili-karari/</loc>
		<lastmod>2018-02-02T07:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/02/6311/</loc>
		<lastmod>2018-02-02T10:44:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/03/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-bkk-2018-11333/</loc>
		<lastmod>2018-02-03T08:23:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/04/ihracatciya-alibaba-com-destegi-icin-16-e-ticaret-sitesi-onay-aldi/</loc>
		<lastmod>2018-02-04T08:26:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/04/vergi-kanunlari-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasi-hakkinda-kanun-tasarisi/</loc>
		<lastmod>2018-02-04T08:34:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/04/usulsuzluk-ve-ozel-usulsuzluk-cezasinda-indirim-artiyor-usulsuzluk-ve-ozel-usulsuzluk-cezalari-tarhiyat-oncesi-uzlasma-kapsamindan-cikariliyor/</loc>
		<lastmod>2018-02-04T09:09:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/04/2019-yili-sonuna-kadar-iktisap-edilecek-makina-ve-techizatlardan-amortisman-suresi-yari-olarak-dikkate-alinacaklar/</loc>
		<lastmod>2018-02-04T09:53:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/04/gida-veya-ilac-gibi-bozulma-curume-veya-son-kullanma-tarihinin-gecmesi-gibi-nedenlerle-imha-edilmesi-gereken-emtianin-emsal-bedelinin-takdir-komisyonu-karari-olmaksizin-mukelleflerce-degerlemesinin/</loc>
		<lastmod>2018-02-04T09:55:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/04/sanayi-sicil-belgesini-haiz-katma-deger-vergisi-mukelleflerine-munhasiran-imalat-sanayiinde-kullanilmak-uzere-31-12-2019-tarihine-kadar-yapilan-yeni-makina-ve-techizat-teslimlerinin-katma-deger-vergis/</loc>
		<lastmod>2018-02-04T10:12:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/04/gecmise-donuk-sigorta-tesviklerinden-yararlanilmasina-iliskin-ongorulen-duzenleme/</loc>
		<lastmod>2018-02-04T10:20:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/04/5510-sayili-kanuna-eklenecek-madde-ile-asgari-ucret-destegi-devam-edecek/</loc>
		<lastmod>2018-02-04T10:27:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/04/is-sozlesmesini-feshi-neticesinde-isciye-yapilan-odemelerin-gelir-vergisine-tabi-oldugu-yonunde-duzenleme-yapilarak-tereddutler-gideriliyor-asgari-ucretin-vergi-karsisindaki-durumu-netlesiyor/</loc>
		<lastmod>2018-02-04T10:32:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/04/issizlik-sigortasi-kanununa-eklenen-3-madde-ile-istihdam-tesvik-edilecek/</loc>
		<lastmod>2018-02-04T10:32:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/05/sgk-genelgesi-2018-6-sahte-kontrollu-ve-supheli-isyerleri/</loc>
		<lastmod>2018-02-05T09:01:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/06/e-ihracat-stratejisi-ve-eylem-plani-2018-2020-ile-ilgili-31-01-2018-tarihli-ve-2018-1-sayili-yuksek-planlama-kurulu-karari/</loc>
		<lastmod>2018-02-06T07:06:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/06/milli-emlak-genel-tebligi-sira-no-314nde-degisiklik-yapilmasina-dair-teblig-sira-no-381/</loc>
		<lastmod>2018-02-06T07:06:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/06/kamu-ihale-genel-tebliginde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2018-02-06T07:06:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/06/proje-ve-kontrolluk-islerinde-uygulanacak-fiyat-artis-oranlari-hakkinda-teblig-2/</loc>
		<lastmod>2018-02-06T07:06:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/07/2017-donemi-basit-usul-beyanname-verme-asamasinda-yuzde-5-indirimden-faydalanabilme-kurallari-hakkinda-kilavuz/</loc>
		<lastmod>2018-02-07T06:58:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/07/ptt-memuru-tebligatina-istinaden-sigortalilik/</loc>
		<lastmod>2018-02-07T06:58:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/07/meslek-mensuplarinin-sgkya-karsi-isverenle-birlikte-muteselsilen-sorumlulugu/</loc>
		<lastmod>2018-02-07T06:58:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/07/anayasa-mahkemesi-karari-e-2015-76-k-2017-153-sayili-karari/</loc>
		<lastmod>2018-02-07T06:58:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/07/anayasa-mahkemesi-karari-e-2016-180/</loc>
		<lastmod>2018-02-07T06:58:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/07/e-fatura-yerine-kagit-fatura-duzenlenmesi-halinin-ozel-usulsuzluk-cezasina-konu-olacagi-vukda-acikca-belirtilecek/</loc>
		<lastmod>2018-02-07T18:50:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/07/sgk-sahte-isyerleri-ile-mucadelede-bildirimlere-iliskin-ip-adreslerinin-tespitini-de-yapacak/</loc>
		<lastmod>2018-02-07T19:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/08/anayasa-mahkemesi-karari-e-2016-179-k-2017-176-sayili-karari/</loc>
		<lastmod>2018-02-08T06:56:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/08/yatirim-ortaminin-iyilestirilmesi-amaciyla-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun-tasarisi/</loc>
		<lastmod>2018-02-08T06:56:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/09/kisisel-verileri-koruma-uzmanligi-yonetmeligi/</loc>
		<lastmod>2018-02-09T07:28:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/09/endustri-bolgeleri-yonetmeligi/</loc>
		<lastmod>2018-02-09T07:28:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/09/osbde-istihdam-sartiyla-bedelsiz-arazi/</loc>
		<lastmod>2018-02-09T11:10:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/11/yenileme-fonunun-uygulanma-esaslari/</loc>
		<lastmod>2018-02-11T10:32:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/11/sirketiniz-yeni-mi-kuruldu-nakdi-sermaye-artisi-mi-yapti-ortaklardan-borc-aldiktan-sonra-sermaye-artisi-mi-yapacak-o-halde-vergi-indirim-hakkinizi-ogrenmek-icin-kurumlar-vergisi-tebligin/</loc>
		<lastmod>2018-02-11T10:47:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/12/uygunluk-degerlendirme-kuruluslari-ve-onaylanmis-kuruluslar-yonetmeliginde-degisiklik-yapilmasina-iliskin-yonetmelik-bkk-2017-11181/</loc>
		<lastmod>2018-02-12T07:20:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/12/gemi-adamlari-ve-kilavuz-kaptanlar-yonetmeligi/</loc>
		<lastmod>2018-02-12T07:20:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/12/beseri-tibbi-urunlerin-fiyatlandirilmasina-dair-kararda-degisiklik-yapilmasi-hakkinda-karar-bkk-2018-11286/</loc>
		<lastmod>2018-02-12T07:20:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/12/5510-sayili-sosyal-sigortalar-ve-genel-saglik-sigortasi-kanununun-81-inci-maddesinin-ikinci-fikrasi-uyarinca-sigorta-primine-esas-kazanc-alt-siniri-uzerinden-uygulanacak-ilave-puan-ilave-puan-uygula/</loc>
		<lastmod>2018-02-12T07:20:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/12/2017-iv-gecici-vergi-donemine-ekim-kasim-aralik-ait-gelir-ve-kurum-gecici-vergi-beyan-suresi-uzatildi/</loc>
		<lastmod>2018-02-12T09:17:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/13/anayasa-mahkemesi-karari-e-2017-129-k-2018-6-sayili-karari/</loc>
		<lastmod>2018-02-13T07:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/13/turk-patent-ve-marka-kurumunca-2018-yilinda-uygulanacak-ucret-tarifesine-iliskin-teblig-bik-turkpatent-2018-1de-degisiklik-yapilmasina-dair-teblig-bik-turkpatent-2018-2/</loc>
		<lastmod>2018-02-13T07:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/13/pay-tebligi-vii-128-1nde-degisiklik-yapilmasina-dair-teblig-vii-128-1-c-2/</loc>
		<lastmod>2018-02-13T07:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/13/ozel-durumlar-tebligi-ii-15-1nde-degisiklik-yapilmasina-dair-teblig-ii-15-1-b/</loc>
		<lastmod>2018-02-13T07:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/13/ithalat-islemlerinde-elektronik-basvuru-sistemi-tebligi-ithalat-2017-3nde-degisiklik-yapilmasi-hakkinda-teblig/</loc>
		<lastmod>2018-02-13T07:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/13/yabanci-plakali-araclara-verilen-trafik-idari-para-cezalarinin-tahsiline-iliskin-yonetmelik/</loc>
		<lastmod>2018-02-13T07:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/13/ikinci-el-motorlu-kara-tasitlarinin-ticareti-hakkinda-yonetmelik/</loc>
		<lastmod>2018-02-13T07:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/14/asgari-gecim-indiriminden-6-milyon-245-bin-325-calisan-yararlanacak/</loc>
		<lastmod>2018-02-14T04:24:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/14/prim-borcu-bulunan-bag-kurluya-emeklilik-firsati/</loc>
		<lastmod>2018-02-14T04:26:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/14/gumruksuz-satis-magazalari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-02-14T06:56:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/15/celik-yapilarin-tasarim-hesap-ve-yapim-esaslarina-dair-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-02-15T07:27:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/15/ozel-tuketim-vergisi-i-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-2/</loc>
		<lastmod>2018-02-15T07:27:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/16/yurt-disi-birim-marka-ve-tanitim-faaliyetlerinin-desteklenmesi-hakkinda-teblig-teblig-no-2010-6de-degisiklik-yapilmasina-dair-teblig-no-2018-1/</loc>
		<lastmod>2018-02-16T06:57:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/16/kuzey-kibris-turk-cumhuriyetine-yapilacak-yolculuklarda-verilecek-gundeliklere-dair-karar-ile-yurtdisi-gundeliklerine-dair-karar-bkk-2018-11213/</loc>
		<lastmod>2018-02-16T06:57:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/17/turk-urunlerinin-yurtdisinda-markalasmasi-turk-mali-imajinin-yerlestirilmesi-ve-turqualitynin-desteklenmesi-hakkinda-teblig-teblig-no-2006-4de-degisiklik-yapilmasina-dair-t/</loc>
		<lastmod>2018-02-17T07:23:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/17/gumruk-genel-tebligi-tahsilat-islemleri-seri-no-2nde-degisiklik-yapilmasina-dair-teblig-tahsilat-islemleri-seri-no-2/</loc>
		<lastmod>2018-02-17T07:23:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/17/petrol-piyasasinda-ulusal-marker-uygulamasina-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-02-17T07:23:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/17/doviz-pozisyonunu-etkileyen-islemlerin-turkiye-cumhuriyet-merkez-bankasi-tarafindan-izlenmesine-iliskin-usul-ve-esaslar-hakkinda-yonetmelik/</loc>
		<lastmod>2018-02-17T07:23:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/17/sanayi-isbirligi-projelerinin-uygulanmasina-iliskin-yonetmelik/</loc>
		<lastmod>2018-02-17T07:23:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/18/uc-adet-arac-ile-oto-kiralama-faaliyeti-nedeniyle-basit-usulde-vergilendirilip-vergilendirilemeyecegi/</loc>
		<lastmod>2018-02-18T18:38:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/19/e-fatura-kullanicilari-icin-iki-yeni-duyuru-var/</loc>
		<lastmod>2018-02-19T16:53:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/20/2018-cocuk-isciligi-ile-mucadele-yili-ile-ilgili-2018-3-sayili-basbakanlik%e2%80%88genelgesi/</loc>
		<lastmod>2018-02-20T06:46:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/20/yatakli-saglik-tesislerinde-acil-servis-hizmetlerinin-uygulama-usul-ve-esaslari-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2018-02-20T06:46:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/22/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-karar-bkk-2018-11297/</loc>
		<lastmod>2018-02-22T08:16:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/22/pazar-arastirmasi-ve-pazara-giris-destegi-hakkinda-teblig-teblig-no-2011-1de-degisiklik-yapilmasina-dair-teblig-no-2018-2/</loc>
		<lastmod>2018-02-22T08:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/22/milli-egitim-bakanligi-ozel-motorlu-tasit-suruculeri-kursu-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-02-22T08:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/22/lisansli-yediemin-depolari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-02-22T08:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/22/teknoloji-gelistirme-bolgeleri-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-02-22T08:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/22/otopark-yonetmeligi/</loc>
		<lastmod>2018-02-22T08:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/23/kdv-duzenlemesi-komisyona-geliyor/</loc>
		<lastmod>2018-02-23T12:41:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/23/torba-tasari-plan-ve-butce-komisyonunda-kabul-edildi/</loc>
		<lastmod>2018-02-23T12:44:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/23/defter-beyan-sistemine-yapilmasi-gereken-ocak-ayi-kayitlarina-iliskin-sure-2-nisan-2018-tarihi-sonuna-kadar-uzatildi/</loc>
		<lastmod>2018-02-23T12:49:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/24/vergi-borcu-olan-mukellefe-kolaylik/</loc>
		<lastmod>2018-02-24T11:12:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/26/mali-istatistik-yonetmeligi/</loc>
		<lastmod>2018-02-26T06:47:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/26/vergiye-uyumlu-mukelleflerin-borclarinin-tecili-hakkinda-karar-bkk-2018-11284/</loc>
		<lastmod>2018-02-26T06:47:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/26/4734-sayili-kamu-ihale-kanununa-gore-ihale-edilen-mal-alimlarinda-uygulanacak-fiyat-farkina-iliskin-esaslarda-degisiklik-yapilmasina-dair-esaslar-bkk-2018-11285/</loc>
		<lastmod>2018-02-26T06:47:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/26/gumruk-genel-tebligi-gumruk-islemleri-seri-no-105nde-degisiklik-yapilmasina-dair-teblig-gumruk-islemleri-seri-no-147/</loc>
		<lastmod>2018-02-26T06:47:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/26/2018-yilinda-yapilacak-tarimsal-desteklemelere-iliskin-karar-bkk-2018-11460/</loc>
		<lastmod>2018-02-26T06:47:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/26/gib-e-haciz-cevabi-yazisi/</loc>
		<lastmod>2018-02-26T11:58:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/27/anayasa-mahkemesi-karari-e-2017-166/</loc>
		<lastmod>2018-02-27T06:49:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/27/smmmler-de-kdv-raporu-duzenleyecek/</loc>
		<lastmod>2018-02-27T12:32:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/28/kamu-haznedarligi-genel-tebliginde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2018-02-28T06:51:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/28/vakiflar-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-02-28T06:51:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/02/28/vergi-usul-kanunu-genel-tebligi-sira-no-492/</loc>
		<lastmod>2018-02-28T06:51:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/01/interaktif-vergi-dairesi-28-02-2018-tarihi-itibariyle-acildi/</loc>
		<lastmod>2018-03-01T06:52:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/01/anayasa-mahkemesi-karari-e-2017-89/</loc>
		<lastmod>2018-03-01T07:14:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/01/yillik-gelir-vergisi-beyanname-verme-donemi-basladi/</loc>
		<lastmod>2018-03-01T10:34:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/01/iflas-erteleme-kalkti-konkordato-canlandi/</loc>
		<lastmod>2018-03-01T10:54:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/01/ozel-kdv-timi/</loc>
		<lastmod>2018-03-01T10:58:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/02/kobi-tanimi-degisiyor/</loc>
		<lastmod>2018-03-02T04:44:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/02/milli-emlak-genel-tebligi-sira-no-364nde-degisiklik-yapilmasina-dair-teblig-sira-no-383/</loc>
		<lastmod>2018-03-02T05:30:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/02/arsa-yatirimi-yapan-sirketin-nakdi-sermaye-artirimina-iliskin-indirim-hakki-var-mi/</loc>
		<lastmod>2018-03-02T11:52:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/02/kaza-neticesinde-acilan-dava-sonuclanmadan-kazazede-ile-anlasilarak-odenen-tazminat-tutarinin-gider-olarak-dikkate-alinir-mi-bu-tutar-kkeg-ise-sigorta-sirketinden-karsilanan-kisim-vergiye-esas-gelir/</loc>
		<lastmod>2018-03-02T11:56:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/03/sgk-genelgesi-2018-9-sosyal-sigorta-islemleri-yonetmeligi-degisiklikleri/</loc>
		<lastmod>2018-03-03T07:37:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/03/basincli-ekipmanlar-yonetmeligi-2014-68-ab/</loc>
		<lastmod>2018-03-03T07:37:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/03/sivil-hava-ulasimina-acik-havaalanlarinda-yer-alan-terminaller-ile-sihhi-isyerleri-icin-isyeri-acma-ve-calisma-ruhsatlarina-iliskin-yonetmelik-shy-33b/</loc>
		<lastmod>2018-03-03T07:37:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/03/gemi-adamlari-iase-bedeli-tespit-kurulu-karari/</loc>
		<lastmod>2018-03-03T07:37:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/06/7100-sayili-kanun-yuksekogretim-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasi-hakkinda-kanun/</loc>
		<lastmod>2018-03-06T08:22:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/08/gumruk-genel-tebligi-gecici-ithalat-seri-no4nde-degisiklik-yapilmasina-dair-teblig-gecici-ithalat-seri-no6/</loc>
		<lastmod>2018-03-08T06:50:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/11/otomobil-satislarina-otv-ve-mtv-etkisi/</loc>
		<lastmod>2018-03-11T17:54:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/10/yatirim-ortaminin-iyilestirilmesi-kanunu-resmi-gazetede-yayimlandi/</loc>
		<lastmod>2018-03-11T18:05:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/12/veri-sorumlusuna-basvuru-usul-ve-esaslari-hakkinda-teblig/</loc>
		<lastmod>2018-03-12T07:02:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/12/aydinlatma-yukumlulugunun-yerine-getirilmesinde-uyulacak-usul-ve-esaslar-hakkinda-teblig/</loc>
		<lastmod>2018-03-12T07:02:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/12/7099-sayili-kanun-yatirim-ortaminin-iyilestirilmesi-amaciyla-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2018-03-12T07:02:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/12/vergideki-uzlasma-basvurularinin-yuzde-99u-reddedildi/</loc>
		<lastmod>2018-03-12T08:47:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/13/ulkemize-kruvaziyer-gemi-ile-turist-getiren-a-grubu-seyahat-acentalarina-destek-saglanmasi-hakkinda-karar-bkk-2017-11507/</loc>
		<lastmod>2018-03-13T06:50:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/13/ulkemize-turist-getiren-a-grubu-seyahat-acentalarina-destek-saglanmasi-hakkinda-karar-bkk-2017-11501/</loc>
		<lastmod>2018-03-13T06:50:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/13/sirket-kurulus-sozlesmesinin-ticaret-sicili-mudurluklerinde-imzalanmasi-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2018-03-13T06:50:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/14/kredi-riskine-esas-tutarin-icsel-derecelendirmeye-dayali-yaklasimlar-ile-hesaplanmasina-iliskin-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2018-03-14T08:05:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/14/milletlerarasi-tahkim-ucret-tarifesi-hakkinda-teblig/</loc>
		<lastmod>2018-03-14T08:05:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/15/cazibe-merkezleri-programi-kapsaminda-yatirimlarin-desteklenmesi-hakkinda-2018-11201-sayili-kararin-uygulanmasina-iliskin-teblig/</loc>
		<lastmod>2018-03-15T06:51:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/15/7101-sayili-kanun-icra-ve-iflas-kanunu-ve-bazi-kanunlarda-degisiklik-yapilmasi-hakkinda-kanun/</loc>
		<lastmod>2018-03-15T06:51:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/16/t-c-ziraat-bankasi-a-s-ve-tarim-kredi-kooperatiflerince-tarimsal-uretime-dair-dusuk-faizli-yatirim-ve-isletme-kredisi-kullandirilmasina-iliskin-uygulama-esaslari-tebligi-no-2018-16/</loc>
		<lastmod>2018-03-16T07:28:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/16/dernekler-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-03-16T07:28:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/16/sirket-kurulusunda-yeni-donem-basliyor/</loc>
		<lastmod>2018-03-16T11:27:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/16/maliye-bakani-agbaldan-cok-onemli-kdv-aciklamasi/</loc>
		<lastmod>2018-03-16T11:31:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/18/genel-saglik-sigortalilarinin-dikkatine/</loc>
		<lastmod>2018-03-18T15:34:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/19/turkiye-bina-deprem-yonetmeligi/</loc>
		<lastmod>2018-03-19T06:51:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/19/yabanci-calisanin-sosyal-guvenlik-ve-bildirimiyle-ilgili-kurallar-degisti/</loc>
		<lastmod>2018-03-19T16:58:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/20/sgk-genelgesi-2018-11-otomatik-isyeri-tescili/</loc>
		<lastmod>2018-03-20T12:15:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/21/sahte-belge-risk-analiz-programi-sarp-nedir/</loc>
		<lastmod>2018-03-21T05:07:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/21/sosyal-guvenlik-kurumu-saglik-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2018-03-21T08:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/21/vuk-493-vergi-usul-kanunu-genel-tebligi-sira-no-493/</loc>
		<lastmod>2018-03-21T08:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/21/kdv-yasa-tasarisinda-meslek-mensuplarinin-aidatlarinda-da-degisiklik-ongoruluyor/</loc>
		<lastmod>2018-03-21T11:32:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/22/tutun-uretim-ve-pazarlama-kooperatiflerinin-kurulus-ve-anasozlesme-degisiklik-islemleri/</loc>
		<lastmod>2018-03-22T06:51:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/22/sirket-kurulusunda-isyeri-bildirgesi-otomatik-sgk-tescili/</loc>
		<lastmod>2018-03-22T06:51:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/22/yapi-ruhsati-isyeri-bildirgesi-otomatik-sgk-tescili/</loc>
		<lastmod>2018-03-22T06:51:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/22/gumruk-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-03-22T06:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/22/ticari-defterlere-iliskin-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2018-03-22T06:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/23/tahsilat-genel-tebligi-seri-a-sira-no-1de-degisiklik-yapilmasina-dair-teblig-seri-a-sira-no-10/</loc>
		<lastmod>2018-03-23T07:44:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/24/kirsal-kalkinma-destekleri-kapsaminda-genc-ciftci-projelerinin-desteklenmesi-hakkinda-teblig-no-2018-12/</loc>
		<lastmod>2018-03-24T10:48:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/24/kirsal-kalkinma-destekleri-kapsaminda-tarima-dayali-yatirimlarin-desteklenmesi-hakkinda-teblig-teblig-no-2017-22de-degisiklik-yapilmasina-dair-teblig-no-2018-14/</loc>
		<lastmod>2018-03-24T10:48:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/26/turkiye-yeterlilikler-cercevesinde-yer-alacak-yeterliliklerin-kalite-guvencesinin-saglanmasina-iliskin-yonetmelik/</loc>
		<lastmod>2018-03-26T06:27:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/26/tbmm-genel-kurulunda-kamuoyunda-torba-tasari-olarak-bilinen-vergi-kanunlari-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasi-hakkinda-kanun-tasarisi-kabul-edildi/</loc>
		<lastmod>2018-03-26T16:38:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/27/bitkisel-uretime-destekleme-odemesi-yapilmasina-dair-teblig-no-2018-17/</loc>
		<lastmod>2018-03-27T14:08:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/28/torba-yasa-yayimlandi-vergi-kanunlari-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasi-hakkinda-kanun/</loc>
		<lastmod>2018-03-28T05:34:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/28/4760-sayili-ozel-tuketim-vergisi-kanununa-ekli-i-ii-ve-iii-sayili-listelerde-yer-alan-mallarda-uygulanan-ozel-tuketim-vergisi-tutarlari-ile-oranlarinin-belirlenmesi-ve-bazi-kararnamelerde-degis/</loc>
		<lastmod>2018-03-28T06:52:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/28/ozel-guvenlik-hizmetlerine-dair-kanunun-uygulanmasina-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-03-28T06:52:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/29/anayasa-mahkemesi-karari-e-2016-141/</loc>
		<lastmod>2018-03-29T06:42:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/30/personel-calistirilmasina-dayali-hizmet-alimlarinda-toplu-is-sozlesmesinden-kaynaklanan-fiyat-farkinin-odenmesine-dair-yonetmelikte-degisiklik-yapilmasina-iliskin-yonetmelik/</loc>
		<lastmod>2018-03-30T06:59:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/30/7103-sayili-kanun-vergi-kanunlari-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasi-hakkinda-kanun/</loc>
		<lastmod>2018-03-30T09:14:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/30/katma-deger-vergisi-kdv-kanununda-koklu-degisiklikler-iceren-tasarinin-tbmm-genel-kurulunda-yapilan-gorusmelerinde-kdv-iadeleriyle-ilgili-onemli-bir-kac-hukum-metinden-cikarildi/</loc>
		<lastmod>2018-03-30T11:52:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/31/kooperatifler-ve-ust-kuruluslarinin-olagan-genel-kurul-toplantilarini-birlestirmeleri/</loc>
		<lastmod>2018-03-31T08:17:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/31/kamu-kurum-ve-kuruluslarina-eski-hukumlu-veya-terorle-mucadelede-malul-sayilmayacak-sekilde-yaralananlarin-isci-olarak-alinmasinda-uygulanacak-usul-ve-esaslar-hakkinda-yonetmelikte-degisiklik-yapilmas/</loc>
		<lastmod>2018-03-31T08:17:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/31/kamu-ihale-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-2/</loc>
		<lastmod>2018-03-31T08:17:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/31/406-sayili-telgraf-ve-telefon-kanunu-kapsaminda-odenmesi-gereken-hazine-payina-iliskin-izahat-taleplerinin-cevaplandirilmasi-denetim-ve-uzlasma-yonetmeligi/</loc>
		<lastmod>2018-03-31T08:17:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/03/31/uyumlu-prim-borclularinin-5510-sayili-sosyal-sigortalar-ve-genel-saglik-sigortasi-kanununun-88-inci-maddesi-kapsamindaki-prim-ve-diger-borclarinin-6183-sayili-kanunun-48-a-maddesi-uyarinca-tecil-ve-ta/</loc>
		<lastmod>2018-03-31T08:17:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/03/ihracat-islemlerinde-e-fatura-uygulamasi/</loc>
		<lastmod>2018-04-03T10:48:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/03/sgk-genelgesi-2018-12/</loc>
		<lastmod>2018-04-03T10:48:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/03/kismi-calisan-sigortalilara-ait-eksik-gun-belgeleri-aylik-prim-hizmet-belgesi-veya-muhtasar-ve-prim-hizmet-beyannamesi-ekinde-artik-sgkya-verilmeyecek/</loc>
		<lastmod>2018-04-03T10:48:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/05/otv-sirkuleri-23/</loc>
		<lastmod>2018-04-05T07:15:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/05/5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-48/</loc>
		<lastmod>2018-04-05T07:15:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/05/anayasa-mahkemesi-karari-e-2017-117/</loc>
		<lastmod>2018-04-05T07:15:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/05/urun-guvenligi-ve-teknik-duzenlemeler-kanunu-tasarisi/</loc>
		<lastmod>2018-04-05T07:15:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/06/7104-sayili-kanun-katma-deger-vergisi-kanunu-degisiklik/</loc>
		<lastmod>2018-04-06T05:36:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/07/sigorta-prim-tesvikinin-muhasebe-kayitlari-nasil-olmali/</loc>
		<lastmod>2018-04-07T05:58:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/07/ozel-tuketim-vergisi-i-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-3/</loc>
		<lastmod>2018-04-07T09:32:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/09/turkiye-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirler-odalari-birligi-ile-yeminli-mali-musavirler-odalari-ve-serbest-muhasebeci-mali-musavirler-odalari-personel-yonetmeliginde-degisikl/</loc>
		<lastmod>2018-04-09T06:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/09/turkiye-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirler-odalari-birligi-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-04-09T06:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/09/serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirlerin-mesleki-faaliyetlerinde-uyacaklari-etik-ilkeler-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-04-09T06:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/10/kdv-kanunu-ve-khklarda-yapilan-degisiklikler/</loc>
		<lastmod>2018-04-10T06:36:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/10/hastaliktan-arilikte-bolumlendirme-yonetmeligi/</loc>
		<lastmod>2018-04-10T06:36:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/10/kdv-isyani-buyuyor/</loc>
		<lastmod>2018-04-10T07:41:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/11/ymm-sinav-duyurusu-2018-2/</loc>
		<lastmod>2018-04-11T05:59:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/11/smmm-sinav-duyurusu-2018-2/</loc>
		<lastmod>2018-04-11T05:59:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/11/4458-sayili-gumruk-kanununun-bazi-maddelerinin-uygulanmasi-hakkinda-kararda-degisiklik-yapilmasina-dair-karar-bkk-2018-11510/</loc>
		<lastmod>2018-04-11T05:59:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/12/tarimsal-urunlerde-ihracat-iadesi-yardimlarina-iliskin-para-kredi-ve-koordinasyon-kurulunun-06-04-2018-tarihli-ve-2018-12-sayili-karari/</loc>
		<lastmod>2018-04-12T14:10:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/13/tarimsal-arazi-edindirme-is-ve-islemleri-hakkinda-yonetmelik/</loc>
		<lastmod>2018-04-13T06:44:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/13/tehlikeli-maddelerin-havayoluyla-tasinmasi-hakkinda-yonetmelik/</loc>
		<lastmod>2018-04-13T06:44:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/13/ulkemize-turist-getiren-a-grubu-seyahat-acentalarina-destek-saglanmasi-hakkinda-kararin-uygulama-usul-ve-esaslarina-dair-teblig-no-2018-2/</loc>
		<lastmod>2018-04-13T06:44:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/13/ulkemize-kruvaziyer-gemi-ile-turist-getiren-a-grubu-seyahat-acentalarina-destek-saglanmasi-hakkinda-kararin-uygulama-usul-ve-esaslarina-dair-teblig-no-2018-3/</loc>
		<lastmod>2018-04-13T06:44:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/14/2018-yili-bilirkisilik-asgari-ucret-tarifesi/</loc>
		<lastmod>2018-04-14T07:37:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/16/turkiye-ihracatcilar-meclisi-ile-ihracatci-birliklerinin-kurulus-ve-gorevleri-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-04-16T07:08:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/16/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-12-04-2018-tarihli-ve-75935942-050-01-04-01-19-sayili-karari/</loc>
		<lastmod>2018-04-16T07:08:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/17/eksik-gun-bildirimleri-konulu-genel-yazi-hk/</loc>
		<lastmod>2018-04-17T09:45:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/16/e-fatura-duyurusu-www-efatura-gov-tr/</loc>
		<lastmod>2018-04-17T09:52:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/17/milli-emlak-genel-tebligi-sira-no-384/</loc>
		<lastmod>2018-04-17T14:56:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/17/milli-emlak-genel-tebligi-sira-no-385/</loc>
		<lastmod>2018-04-17T14:56:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/17/sirket-kurulus-sozlesmesinin-ticaret-sicili-mudurluklerinde-imzalanmasi-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig-2/</loc>
		<lastmod>2018-04-17T14:56:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/18/onemli-nitelikteki-islemlere-iliskin-ortak-esaslar-ve-ayrilma-hakki-tebligi-ii-23-1nde-degisiklik-yapilmasina-dair-teblig-ii-23-1-b/</loc>
		<lastmod>2018-04-18T06:48:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/18/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-12-4-2018-tarihli-ve-75935942-050-01-04-01-14-sayili-karari/</loc>
		<lastmod>2018-04-18T06:48:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/20/genel-aydinlatma-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-04-20T05:01:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/20/ozel-hastaneler-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-04-20T05:01:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/20/anayasa-mahkemesinin-28-3-2018-tarihli-ve-e-2017-172-k-2018-32-sayili-karari/</loc>
		<lastmod>2018-04-20T05:01:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/20/anayasa-mahkemesinin-28-3-2018-tarihli-ve-e-2017-120-k-2018-33-sayili-karari/</loc>
		<lastmod>2018-04-20T05:01:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/20/kurumlar-vergisi-beyannamelerinin-verilme-suresi-ile-elektronik-defterlerin-olusturulma-imzalanma-suresi-ve-elektronik-defter-beratlarinin-yuklenme-surelerinin-uzatilmasina-iliskin-sirkuler-yayinland/</loc>
		<lastmod>2018-04-20T08:45:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/23/brut-satis-hasilati-5-milyon-tl-ve-uzeri-olan-tum-sirketlerin-e-fatura-ve-e-arsiv-faturaya-gecmeleri-zorunlu-hale-gelecek-e-arsiv-ve-e-irsaliye-zorunlulugu-geliyor/</loc>
		<lastmod>2018-04-23T07:37:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/23/23-nisan-ulusal-egemenlik-ve-cocuk-bayramimiz-kutlu-olsun/</loc>
		<lastmod>2018-04-23T07:46:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/25/ikinci-el-motorlu-kara-tasitlari-mesleki-yeterlilik-belgesi/</loc>
		<lastmod>2018-04-25T07:08:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/25/kiyi-tesisleri-deniz-kirliligi-zorunlu-mali-sorumluluk-sigortasi-tarife-ve-talimat-tebligi/</loc>
		<lastmod>2018-04-25T07:08:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/26/mimarlik-ve-muhendislik-hizmet-bedellerinin-hesabinda-kullanilacak-2018-yili-yapi-yaklasik-birim-maliyetleri-hakkinda-teblig/</loc>
		<lastmod>2018-04-26T06:55:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/26/yapi-tesis-ve-onarim-isleri-ihalelerinde-kullanilan-muteahhitlik-karneleri-ve-is-bitirme-belgelerinin-2018-yilina-ait-degerlendirme-katsayilari-hakkinda-teblig/</loc>
		<lastmod>2018-04-26T06:55:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/26/tasarim-destegi-hakkinda-teblig-teblig-no-2008-2de-degisiklik-yapilmasina-dair-teblig-no-2018-4/</loc>
		<lastmod>2018-04-26T06:55:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/27/4749-sayili-kanun-kapsaminda-dis-finansman-saglanmasina-iliskin-usul-ve-esaslar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-04-27T06:47:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/27/kooperatifler-kooperatif-birlikleri-kooperatif-merkez-birlikleri-ve-turkiye-milli-kooperatifler-birligi-muhasebe-yonetmeliginin-yururlukten-kaldirilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-04-27T06:47:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/27/yillik-isletme-cetveli-bildirimini-unutmayalim/</loc>
		<lastmod>2018-04-27T12:48:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/28/il-ozel-idareleri-belediyeler-ve-bagli-kuruluslari-ile-bunlarin-uyesi-oldugu-mahalli-idare-birliklerinin-personel-calistirilmasina-dayali-hizmetlerinin-gordurulmesine-iliskin-usul-ve-esaslar-hakkinda/</loc>
		<lastmod>2018-04-28T07:23:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/28/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-karar-bkk-2018-11651/</loc>
		<lastmod>2018-04-28T07:23:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/29/dovizli-kredi-kullanan-firmalarin-bildirim-ve-bagimsiz-denetimine-iliskin-ag-adresi-kullanima-acildi/</loc>
		<lastmod>2018-04-29T09:53:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/29/is-kanununda-kotu-niyet-tazminati/</loc>
		<lastmod>2018-04-29T10:07:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/29/faturada-musteri-bilgilerinin-oldugu-bolume-musterinin-kendi-kasesini-basmasinin-mahsuru-olup-olmadigi/</loc>
		<lastmod>2018-04-29T10:10:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/29/istanbulkart-dolum-bedellerinin-serbest-meslek-kazancinin-tespitinde-indirim-konusu-yapilip-yapilmayacagi-ve-belge-duzeni/</loc>
		<lastmod>2018-04-29T10:12:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/04/30/matrah-artirimi-vergi-borclarinin-yapilandirilmasi-stok-affi-kasa-affi-yeniden-gundemde/</loc>
		<lastmod>2018-04-30T15:51:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/01/vergi-ve-diger-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-kanun-tasarisi/</loc>
		<lastmod>2018-05-01T14:02:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/02/finansal-kiralama-faktoring-ve-finansman-sirketlerince-uygulanacak-tekduzen-hesap-plani-ve-izahnamesi-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig-2/</loc>
		<lastmod>2018-05-02T05:16:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/02/finansal-kiralama-faktoring-ve-finansman-sirketlerinin-muhasebe-uygulamalari-ile-finansal-tablolari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2018-05-02T05:16:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/02/ithalatta-alinan-ilave-gumruk-vergilerinin-uygulanmasina-dair-usul-ve-esaslar-hakkinda-teblig-ithalat-2017-4de-degisiklik-yapilmasi-hakkinda-teblig/</loc>
		<lastmod>2018-05-02T05:16:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/03/2017-gelirlerinin-kgkya-bildirilmesi/</loc>
		<lastmod>2018-05-03T07:45:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/03/dahilde-isleme-rejimi-tebligi-ihracat-2006-12nde-degisiklik-yapilmasina-dair-teblig-ihracat-2018-1/</loc>
		<lastmod>2018-05-03T07:45:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/04/kamu-tasinmazlari-uzerindeki-turizm-yatirimlarinin-surelerinin-uzatilmasi-ile-satisina-iliskin-yonetmelik/</loc>
		<lastmod>2018-05-04T12:41:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/04/asansor-periyodik-kontrol-yonetmeligi/</loc>
		<lastmod>2018-05-04T12:41:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/05/gaz-yakan-cihazlara-dair-yonetmelik-2016-426-ab/</loc>
		<lastmod>2018-05-05T08:00:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/05/gumruk-ve-ticaret-bakanligi-piyasa-gozetimi-ve-denetimi-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-05-05T08:00:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/05/193-sayili-gelir-vergisi-kanununun-23-uncu-maddesinin-birinci-fikrasinin-16-numarali-bendi-kapsaminda-istisna-tutarinin-hesabinda-dikkate-alinacak-oranin-tespiti-213-sayili-vergi-usul-kanununun-gec/</loc>
		<lastmod>2018-05-05T08:00:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/08/bkk-2018-11674-ozet/</loc>
		<lastmod>2018-05-08T07:38:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/08/aile-ve-cocuk-dostu-yapim-ve-dizilerin-tesvik-edilmesine-dair-usul-ve-esaslar-hakkinda-yonetmelik/</loc>
		<lastmod>2018-05-08T07:38:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/08/hayvancilik-desteklemeleri-uygulama-tebligi-no-2018-21/</loc>
		<lastmod>2018-05-08T07:38:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/08/bitkisel-uretimde-biyolojik-ve-veya-biyoteknik-mucadele-destekleme-odemesi-uygulama-tebligi-no-2018-22/</loc>
		<lastmod>2018-05-08T07:38:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/08/2018-2-donem-ymm-ve-smmm-sinavlarina-iliskin-duyuru/</loc>
		<lastmod>2018-05-08T07:38:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/09/zorunlu-karsiliklar-hakkinda-teblig-sayi-2013-15de-degisiklik-yapilmasina-dair-teblig-sayi-2018-2/</loc>
		<lastmod>2018-05-09T07:13:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/09/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-bkk-2018-11658/</loc>
		<lastmod>2018-05-09T07:13:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/09/varlik-barisi-aciklamasi/</loc>
		<lastmod>2018-05-09T08:14:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/10/gayrimenkul-yatirim-ortakliklarina-iliskin-esaslar-tebligi-iii-48-1nde-degisiklik-yapilmasina-dair-teblig-iii-48-1-c/</loc>
		<lastmod>2018-05-10T05:11:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/10/sosyal-guvenlik-kurumu-potansiyel-tesvik-sorgulama-ekrani-isleme-alindi/</loc>
		<lastmod>2018-05-10T10:07:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/11/2018-i-gecici-vergi-donemine-ocak-subat-mart-ait-gelir-ve-kurum-gecici-vergi-beyan-suresi-uzatildi/</loc>
		<lastmod>2018-05-11T11:34:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/14/ozel-tuketim-vergisi-ii-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-4/</loc>
		<lastmod>2018-05-14T06:56:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/14/biyosidal-urunle-islenmis-esyalar-tebligi/</loc>
		<lastmod>2018-05-14T06:56:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/15/organik-aricilik-yapan-yetistiricilerin-desteklenmesine-dair-teblig-no-2018-23/</loc>
		<lastmod>2018-05-15T06:49:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/15/kisisel-verileri-koruma-kurulunun-02-04-2018-tarihli-ve-2018-32-sayili-karari/</loc>
		<lastmod>2018-05-15T06:49:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/16/denetim-kuruluslari-ve-denetciler-tarafindan-kgkya-yapilacak-bildirimler-ve-sureleri/</loc>
		<lastmod>2018-05-16T06:53:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/16/kultur-varliklari-ihale-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-05-16T06:53:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/17/bazi-mallara-uygulanan-ozel-tuketim-vergisi-tutarlarinin-belirlenmesi-hakkinda-karar-bkk-2018-11818/</loc>
		<lastmod>2018-05-17T09:06:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/18/yargitay-19-ceza-dairesi-karari-e-2018-3072-karsiliksiz-cek-duzenleme/</loc>
		<lastmod>2018-05-18T08:06:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/18/7143-sayili-kanun-vergi-ve-diger-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-kanun/</loc>
		<lastmod>2018-05-18T08:06:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/18/bkk-2018-11750-bazi-mallarin-katma-deger%e2%80%88vergisi-oraninin-yeniden-tespit-edilmesi-hurdaya-cikartilan-arac-otvsinin-terkin-edilmesi/</loc>
		<lastmod>2018-05-18T08:06:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/19/19-mayis-ataturku-anma-genclik-ve-spor-bayramimiz-kutlu-olsun/</loc>
		<lastmod>2018-05-19T14:17:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/21/geriye-yonelik-tesviklerden-yararlanmak-icin-iptal-asil-ek-bildirgeler-sgkya-elektronik-olarak-verilebilmektedir/</loc>
		<lastmod>2018-05-21T13:21:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/21/dogrudan-yabanci-yatirimlar-kanununa-tabi-isletmelerin-mayis-ayinda-yapacaklari-bildirim-ve-vergi-levhasinin-alinmasi/</loc>
		<lastmod>2018-05-21T13:22:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/21/gumruk-genel-tebligi-gumruk-islemleri-seri-no-103nde-degisiklik-yapilmasina-dair-teblig-gumruk-islemleri-seri-no-151/</loc>
		<lastmod>2018-05-21T14:03:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/21/komur-ve-linyit-madenlerinin-yer-alti-islerinde-meydana-gelen-is-kazasi-sonucunda-hayatini-kaybeden-sigortalilarin-yakinlarinin-kamuda-surekli-isci-kadrolarina-atanmalarina-iliskin-usul-ve-esaslar/</loc>
		<lastmod>2018-05-21T14:03:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/21/isyerlerinde-isveren-veya-isveren-vekili-tarafindan-yurutulecek-is-sagligi-ve-guvenligi-hizmetlerine-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-05-21T14:03:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/21/muhtasar-damga-vergisi-ve-katma-deger-vergisi-beyannamelerinin-verilme-sureleri-uzatildi/</loc>
		<lastmod>2018-05-21T16:27:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/21/10-49-calisani-olan-ozel-sektor-1-temmuz-2018den-itibaren-otomatik-olarak-bireysel-emeklilik-sistemine-katilacak/</loc>
		<lastmod>2018-05-21T16:55:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/22/perakende-ticarette-uygulanacak-ilke-ve-kurallar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-05-22T06:38:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/22/rehinli-tasinir-sicili-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-05-22T06:38:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/22/ticari-islemlerde-rehin-hakkinin-kurulmasi-ve-temerrut-sonrasi-haklarin-kullanilmasi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-05-22T06:38:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/22/ticari-islemlerde-tasinir-varliklarin-deger-tespiti-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-05-22T06:38:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/23/gumruk-genel-tebligi-gumruk-islemleri-seri-no-148/</loc>
		<lastmod>2018-05-23T08:59:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/23/gumruk-genel-tebligi-gumruk-islemleri-seri-no-149/</loc>
		<lastmod>2018-05-23T08:59:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/23/maden-bolgelerine-ve-ruhsatlarin-tasinmasina-iliskin-yonetmelik/</loc>
		<lastmod>2018-05-23T08:59:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/24/finansal-tablolarin-sunulusuna-iliskin-turkiye-muhasebe-standardi-tms-1-hakkinda-teblig-sira-no-66nin-yururlukten-kaldirilmasina-dair-teblig-sira-no-122/</loc>
		<lastmod>2018-05-24T09:13:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/24/stoklara-iliskin-turkiye-muhasebe-standardi-tms-2-hakkinda-teblig-sira-no-3un-yururlukten-kaldirilmasina-dair-teblig-sira-no-123/</loc>
		<lastmod>2018-05-24T09:13:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/24/danistay-dokuzuncu-daire-karari-e-2016-17876/</loc>
		<lastmod>2018-05-24T09:13:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/24/calisanlarin-is-sagligi-ve-guvenligi-egitimlerinin-usul-ve-esaslari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-05-24T09:13:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/25/7144-sayili-kanun-bazi-kanunlarda-degisiklik-yapilmasi-hakkinda-kanun/</loc>
		<lastmod>2018-05-25T07:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/25/kurumlar-vergisi-genel-tebligi-seri-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-no-15/</loc>
		<lastmod>2018-05-25T07:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/25/vuk-494-vergi-usul-kanunu-genel-tebligi-sira-no-494/</loc>
		<lastmod>2018-05-25T07:18:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/25/vuk-495-vergi-usul-kanunu-genel-tebligi-sira-no-495/</loc>
		<lastmod>2018-05-25T07:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/25/vuk-496-vergi-usul-kanunu-genel-tebligi-sira-no-496/</loc>
		<lastmod>2018-05-25T07:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/25/vuk-497-vergi-usul-kanunu-genel-tebligi-sira-no-497/</loc>
		<lastmod>2018-05-25T07:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/25/vuk-498-vergi-usul-kanunu-genel-tebligi-sira-no483nde-degisiklik-yapilmasina-dair-teblig-sira-no498/</loc>
		<lastmod>2018-05-25T07:18:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/25/merkez-bankasi-ihracat-reeskont-kredi-odemelerinde-kuru-sabitledi/</loc>
		<lastmod>2018-05-25T07:45:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/25/elektronik-defterlerin-olusturulma-ve-imzalanma-suresi-ile-elektronik-defter-beratlarinin-yuklenme-sureleri-uzatildi/</loc>
		<lastmod>2018-05-25T10:36:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/26/bazi-durumlarda-sgk-ihtar-cekmeden-idari-para-cezasi-uygulamayacak/</loc>
		<lastmod>2018-05-26T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/26/7143-sayili-kanun-kapsaminda-gumruk-alacaklarinin-yeniden-yapilandirilmasina-iliskin-teblig/</loc>
		<lastmod>2018-05-26T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/26/bagimsiz-denetime-tabi-sirketlerin-belirlenmesine-dair-karar-bkk-2018-11597/</loc>
		<lastmod>2018-05-26T07:28:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/27/vergi-ve-diger-bazi-alacaklarin-yeniden-yapilandirilmasina-iliskin-7143-sayili-kanun-genel-tebligi-seri-no-1-yayimlandi/</loc>
		<lastmod>2018-05-27T06:38:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/27/yeniden-yapilandirmada-31-temmuz-son-gun/</loc>
		<lastmod>2018-05-27T06:42:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/28/vergi-ve-diger-bazi-alacaklarin-yeniden-yapilandirilmasina-iliskin-7143-sayili-kanun-genel-tebligi-seri-no-1/</loc>
		<lastmod>2018-05-28T08:19:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/29/faydali-omur-surelerinin-yarisinin-dikkate-alinarak-amortisman-ayrilmasi/</loc>
		<lastmod>2018-05-29T07:13:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/29/gecici-ithal-edilen-kara-tasitlarina-iliskin-gumruk-genel-tebligi-seri-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-no-5/</loc>
		<lastmod>2018-05-29T07:13:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/29/vuk-499-vergi-usul-kanunu-genel-tebligi-sira-no-486nde-degisiklik-yapilmasina-dair-teblig-sira-no-499/</loc>
		<lastmod>2018-05-29T07:13:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/29/muhtasar-ve-prim-hizmet-beyannamesi-genel-tebligi-sira-no-1nde-degisiklik-yapilmasina-dair-teblig-sira-no4/</loc>
		<lastmod>2018-05-29T07:13:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/29/sgk-genelgesi-2018-17-prim-tesviklerinden-geriye-yonelik-yararlanma/</loc>
		<lastmod>2018-05-29T14:52:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/30/elektrik-piyasasi-tuketici-hizmetleri-yonetmeligi/</loc>
		<lastmod>2018-05-30T10:50:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/30/kosgeb-destek-programlari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-05-30T10:50:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/30/6502-sayili-tuketicinin-korunmasi-hakkinda-kanun-kapsaminda-uygulanan-idari-para-cezalarina-iliskin-uzlasma-yonetmeligi/</loc>
		<lastmod>2018-05-30T10:50:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/31/yatirim-tesvik-belgesi-islemlerinin-elektronik-ortamda-yurutulmesine-iliskin-yetkilendirme-tebligi/</loc>
		<lastmod>2018-05-31T07:28:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/31/binalarin-gurultuye-karsi-korunmasi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-05-31T07:28:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/31/sosyal-guvenlik-kurumu-alacaklarinin-6183-sayili-amme-alacaklarinin-tahsil-usulu-hakkinda-kanunun-48-a-maddesine-gore-tecil-ve-taksitlendirilmesine-iliskin-yonetmelik/</loc>
		<lastmod>2018-05-31T07:28:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/31/kurumlar-vergisi-her-an-dusurulebilir/</loc>
		<lastmod>2018-05-31T11:05:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/01/yatirimlarda-devlet-yardimlari-hakkinda-kararin-uygulanmasina-iliskin-teblig-teblig-no-2012-1de-degisiklik-yapilmasina-dair-teblig-no-2018-1/</loc>
		<lastmod>2018-06-01T11:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/01/turizm-amacli-sportif-faaliyet-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-06-01T11:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/01/dogrudan-yabanci-yatirimlar-kanunu-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-06-01T11:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/02/sgk-genelgesi-2018-18-otomatik-tescil-edilen-insaat-isyerlerinde-arastirma-islemi/</loc>
		<lastmod>2018-06-02T08:02:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/02/isyeri-bildirgesi-elektronik-olarak-verilmek-zorunda/</loc>
		<lastmod>2018-06-02T08:02:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/02/konkordato-gider-avansi-tarifesi/</loc>
		<lastmod>2018-06-02T08:02:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/02/konkordato-komiserinin-niteliklerine-ve-alacaklilar-kurulunun-zorunlu-olarak-olusturulmasina-dair-yonetmelik/</loc>
		<lastmod>2018-06-02T08:02:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/02/hukuk-uyusmazliklarinda-arabuluculuk-kanunu-yonetmeligi/</loc>
		<lastmod>2018-06-02T08:02:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/05/tasfiye-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-06-05T08:02:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/05/seyahat-acentalari-birligi-yonetmeligi/</loc>
		<lastmod>2018-06-05T08:02:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/05/7143-sayili-kanun-ic-genelgesi-2018-1/</loc>
		<lastmod>2018-06-05T08:02:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/05/gumruk-genel-tebligi-transit-rejimi-seri-no-6/</loc>
		<lastmod>2018-06-05T08:02:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/05/tasinmaz-ticareti-hakkinda-yonetmelik/</loc>
		<lastmod>2018-06-05T08:02:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/05/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-18/</loc>
		<lastmod>2018-06-05T08:02:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/06/7143-sayili-kanunla-ilgili-kdv-beyannamesinde-yapilan-degisiklikler/</loc>
		<lastmod>2018-06-06T07:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/06/girisim-sermayesi-fonlarina-kaynak-aktarimina-iliskin-karar-bkk-2018-11662/</loc>
		<lastmod>2018-06-06T07:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/06/yapi-kayit-belgesi-verilmesine-iliskin-usul-ve-esaslar/</loc>
		<lastmod>2018-06-06T07:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/06/anayasa-mahkemesi-karari-e-2017-109-ticareti-terk-mal-beyani/</loc>
		<lastmod>2018-06-06T07:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/07/bagimsiz-denetime-tabi-sirketlerin-belirlenmesine-dair-bakanlar-kurulu-karari-hakkinda-kgk-duyurusu/</loc>
		<lastmod>2018-06-07T08:45:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/07/bagimsiz-denetim-tebligleri-ve-kgk-kararlari/</loc>
		<lastmod>2018-06-07T08:58:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/07/turk-akreditasyon-kurumunca-uygulanacak-akreditasyon-kullanim-ucreti-payina-dair-teblig-turkak-2018-1/</loc>
		<lastmod>2018-06-07T08:58:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/07/bankalarca-ozkaynak-hesaplamasina-dahil-edilecek-borclanma-araclarina-iliskin-esaslar-hakkinda-teblig/</loc>
		<lastmod>2018-06-07T08:58:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/07/bankalarin-kredi-islemlerine-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2018-06-07T08:58:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/07/gelir-idaresi-baskanliginin-degisen-gorusu-nevi-degisikliginde-hisse-senetlerinin-iktisap-tarihi/</loc>
		<lastmod>2018-06-07T13:24:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/08/sgkya-yukumluluklerini-suresinde-yerine-getirenlere-borclarini-taksitle-odeme-imkani-getirildi/</loc>
		<lastmod>2018-06-08T08:58:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/08/sgk-genelgesi-2018-19-7143-sayili-kanun-yapilandirma/</loc>
		<lastmod>2018-06-08T08:58:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/08/vergi-denetim-kurulu-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-06-08T08:58:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/08/ucretsiz-seyahat-kapsaminda-yapilacak-gelir-destegi-odemesine-iliskin-usul-ve-esaslar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-06-08T08:58:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/09/cek-takas-faaliyetleri-hakkinda-yonetmelik/</loc>
		<lastmod>2018-06-09T10:18:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/12/sosyal-guvenlik-kurumlari-harcama-belgeleri-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-06-12T07:56:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/12/yatirimlarda-devlet-yardimlari-hakkinda-kararin-uygulanmasina-iliskin-teblig-teblig-no-2012-1de-degisiklik-yapilmasina-dair-teblig-no-2018-2/</loc>
		<lastmod>2018-06-12T07:56:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/12/7103-sayili-vergi-kanunlari-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasi-hakkinda-kanunun-gecici-1-inci-maddesinin-uygulanmasina-iliskin-genel-teblig/</loc>
		<lastmod>2018-06-12T07:56:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/12/vergi-ve-diger-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-7143-sayili-kanun-genel-tebligi-seri-no-2/</loc>
		<lastmod>2018-06-12T07:56:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/12/motorlu-tasitlar-vergisi-genel-tebligi-seri-no-50/</loc>
		<lastmod>2018-06-12T07:56:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/12/gelir-vergisi-genel-tebligi-seri-no-303/</loc>
		<lastmod>2018-06-12T07:56:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/12/hurdaya-cikarilacak-araclara-iliskin-duyuru/</loc>
		<lastmod>2018-06-12T07:56:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/12/kurumlar-vergisi-genel-tebligi-seri-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-no-16/</loc>
		<lastmod>2018-06-12T07:56:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/18/tibbi-kotu-uygulamaya-iliskin-zorunlu-mali-sorumluluk-sigortasinda-kurum-katkisina-iliskin-usul-ve-esaslara-dair-teblig-2010-1de-degisiklik-yapilmasina-iliskin-teblig-2018-1/</loc>
		<lastmod>2018-06-18T07:14:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/19/2018-mali-tatil-beyanlar-sureler/</loc>
		<lastmod>2018-06-19T07:12:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/20/matrah-ve-vergi-artirimi-bildirimleri-e-beyanname-sisteminden-verilmeye-baslandi/</loc>
		<lastmod>2018-06-20T04:29:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/20/muhtasar-damga-vergisi-ve-katma-deger-vergisi-beyannamelerinin-verilme-sureleri-uzatildi-2/</loc>
		<lastmod>2018-06-20T04:30:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/20/2018-yilinda-uygulanacak-sgk-asgari-ucret-destek-tutari-belirlendi/</loc>
		<lastmod>2018-06-20T04:43:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/20/5510-sayili-sosyal-sigortalar-ve-genel-saglik-sigortasi-kanununun-gecici-75-inci-maddesi-uyarinca-2018-yilinda-saglanacak-destek-tutarinin-belirlenmesine-iliskin-karar-bkk-2018-11668/</loc>
		<lastmod>2018-06-20T07:17:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/21/2018-yevmiye-defterlerinin-kapanis-tasdikleri/</loc>
		<lastmod>2018-06-21T15:02:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/21/4447-sayili-issizlik-sigortasi-kanununun-gecici-19-uncu-maddesi-kapsaminda-bilisim-sektorunde-prim-desteginden-yararlanacak-isyerlerinin-belirlenmesi-hakkinda-karar-bkk-2018-11969/</loc>
		<lastmod>2018-06-21T15:02:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/21/sgk-genelgesi-2018-20-asgari-ucret-destegi/</loc>
		<lastmod>2018-06-21T15:02:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/22/sgk-genelgesi-2018-21-4447-gecici-20-nci-madde/</loc>
		<lastmod>2018-06-22T15:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/22/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-karar-bkk-2018-11816/</loc>
		<lastmod>2018-06-22T15:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/22/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-karar-bkk-2018-11930/</loc>
		<lastmod>2018-06-22T15:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/22/kucuk-ve-orta-olcekli-isletmelere-yonelik-ticari-alacak-sigortasi-sunulmasini-iceren-devlet-destekli-sistemin-isleyisine-dair-karar-bkk-2018-11892/</loc>
		<lastmod>2018-06-22T15:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/22/karayollari-motorlu-araclar-zorunlu-mali-sorumluluk-sigortasinda-tarife-uygulama-esaslari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-06-22T15:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/24/smmm-ve-ymmlere-surekli-egitim-zorunlulugu-geldi/</loc>
		<lastmod>2018-06-24T13:31:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/24/aylik-prim-ve-hizmet-belgeleri-ile-muhtasar-ve-prim-hizmet-beyannamelerinin-verilme-suresinin-uzatilmasi/</loc>
		<lastmod>2018-06-24T13:33:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/24/23-6-2018-tarihli-resmi-gazetede-yayimlanan-bakanlar-kurulu-karari-geregince-4-b-bag-kur-sigortalilari-ve-bunlarin-bakmakla-yukumluleri-60-gunden-fazla-prim-borcu-bulunsa-dahi-devlet-hastaneleri-il/</loc>
		<lastmod>2018-06-24T14:06:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/25/yatirimlara-proje-bazli-devlet-yardimi-verilmesine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-bkk-2018-11714/</loc>
		<lastmod>2018-06-25T08:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/25/turkiye-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirler-odalari-birligi-surekli-mesleki-gelistirme-egitimi-yonetmeligi/</loc>
		<lastmod>2018-06-25T08:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/25/milli-emlak-genel-tebligi-sira-no-386/</loc>
		<lastmod>2018-06-25T08:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/25/milli-emlak-genel-tebligi-sira-no-387/</loc>
		<lastmod>2018-06-25T08:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/25/gumruk-genel-tebligi-uluslararasi-anlasmalar-seri-no-9/</loc>
		<lastmod>2018-06-25T08:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/25/kucuk-ve-orta-buyuklukteki-isletmelerin-tanimi-nitelikleri-ve-siniflandirilmasi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-bkk-2018-11828/</loc>
		<lastmod>2018-06-25T08:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/26/kobi-taniminda-degisiklik/</loc>
		<lastmod>2018-06-26T05:01:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/26/21-06-2018-gvk-mukerrer-madde-121-kapsaminda-mahsuben-iade-basvurularinin-alinmaya-baslamasi/</loc>
		<lastmod>2018-06-26T05:29:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/26/sgk-2018-yili-mali-tatil-uygulamasi/</loc>
		<lastmod>2018-06-26T08:22:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/26/buyuksehir-belediyeleri-il-ozel-idareleri-belediyeler-ve-bunlarin-bagli-kuruluslarinin-borclarina-karsilik-genel-butce-vergi-gelirleri-tahsilat-toplami-uzerinden-ayrilacak-paylardan-yapilacak-kesint/</loc>
		<lastmod>2018-06-26T08:22:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/26/gumruk-islemlerinin-kolaylastirilmasi-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2018-06-26T08:22:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/26/butunlesik-kamu-mali-yonetim-bilisim-sistemi-uygulama-usul-ve-esaslari-hakkinda-yonetmelik/</loc>
		<lastmod>2018-06-26T08:22:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/26/sgk-genelgesi-2018-22/</loc>
		<lastmod>2018-06-26T14:40:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/26/sgk-genelgesi-2018-23/</loc>
		<lastmod>2018-06-26T14:40:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/27/ozelge-uzlasmaya-gidilmek-suretiyle-odenmis-tarhiyatlar-vergi-indirimine-engel-mi/</loc>
		<lastmod>2018-06-27T10:55:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/27/ozelge-6736-sayili-kanun-kapsaminda-kayda-alinan-emtialar-icin-ayrilan-karsiligin-ortaklara-dagitilmasi-ve-ortak-sirketin-de-kendi-gercek-kisi-ortaklarina-dagitmasi-durumunda-vergisel-yukumlulukler/</loc>
		<lastmod>2018-06-27T10:56:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/28/tasarim-stratejisi-ve-eylem-plani-2018-2020-ile-ilgili-18-06-2018-tarihli-ve-2018-19-sayili-yuksek-planlama-kurulu-karari/</loc>
		<lastmod>2018-06-28T08:22:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/29/sgk-genelgesi-2018-24-yapilandirma/</loc>
		<lastmod>2018-06-29T15:25:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/29/kiyi-kanununun-uygulanmasina-dair-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-06-29T15:25:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/29/yargitay-ictihatlari-birlestirme-buyuk-genel-kurulu-kararlari/</loc>
		<lastmod>2018-06-29T15:25:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/29/tcmb-genelgesi-2018-3/</loc>
		<lastmod>2018-06-29T15:25:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/06/29/reeskont-islemlerinde-uygulanacak-iskonto-faiz-oranlarinin-tespiti/</loc>
		<lastmod>2018-06-29T15:25:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/02/gayrimenkul-yatirim-fonlarina-iliskin-esaslar-tebligi-iii-52-3nde-degisiklik-yapilmasina-dair-teblig-iii-52-3-c/</loc>
		<lastmod>2018-07-02T06:55:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/02/kredi-karti-islemlerinde-uygulanacak-azami-faiz-oranlari-hakkinda-teblig-sayi-2016-8de-degisiklik-yapilmasina-dair-teblig-sayi-2018-4/</loc>
		<lastmod>2018-07-02T06:55:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/02/turizm-tesislerinin-belgelendirilmesine-ve-niteliklerine-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-bkk-2018-11985/</loc>
		<lastmod>2018-07-02T06:55:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/02/4735-sayili-kamu-ihale-sozlesmeleri-kanununun-gecici-3-uncu-maddesi-uyarinca-hesaplanacak-ek-fiyat-farkina-iliskin-esaslarin-yururluge-konulmasi-hakkinda-karar-bkk-2018-11993/</loc>
		<lastmod>2018-07-02T06:55:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/02/bazi-mallara-uygulanan-ozel-tuketim-vergisi-oran-ve-tutarlarinin-yeniden-tespit-edilmesi-hakkinda-karar-bkk-2018-11999/</loc>
		<lastmod>2018-07-02T06:55:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/02/bir-benden-bir-senden-tesviki/</loc>
		<lastmod>2018-07-02T06:55:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/02/kooperatiflerin-kurulus-ve-anasozlesme-degisiklik-islemleri-ile-kurucu-ortak-sayilari-ve-calisma-bolgelerinin-belirlenmesi-hakkinda-teblig/</loc>
		<lastmod>2018-07-02T06:55:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/04/oda-bulunmayan-ilcelerdeki-esnaf-ve-sanatkarlarin-oda-kaydi/</loc>
		<lastmod>2018-07-04T08:22:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/04/5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-49-yeniden-degerleme-orani/</loc>
		<lastmod>2018-07-04T08:22:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/04/khk-698-477-sayili-kanun-ile-bazi-kanunlarda-degisiklik-yapilmasi-hakkinda-kanun-hukmunde-kararname/</loc>
		<lastmod>2018-07-04T08:22:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/04/kosgeb-destek-programlari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2018-07-04T08:22:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/04/vergi-ve-diger-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-7143-sayili-kanun-genel-tebligi-seri-no-3/</loc>
		<lastmod>2018-07-04T08:22:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/04/vergi-ve-diger-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-7143-sayili-kanun-genel-tebligi-seri-no-3-2/</loc>
		<lastmod>2018-07-04T08:22:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/05/milli-egitim-bakanligi-ozel-egitim-kurumlari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-07-05T07:06:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/05/ozel-tuketim-vergisi-iii-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-2/</loc>
		<lastmod>2018-07-05T07:06:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/05/ozel-tuketim-vergisi-iv-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-2/</loc>
		<lastmod>2018-07-05T07:06:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/06/tasima-isleri-organizatorlugu-yonetmeligi/</loc>
		<lastmod>2018-07-06T06:32:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/06/banka-kartlari-ve-kredi-kartlari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2018-07-06T06:32:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/06/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-57-parasal-sinirlar-ve-oranlarnde-degisiklik-yapilmasina-dair-teblig-sira-no-58/</loc>
		<lastmod>2018-07-06T06:32:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/06/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-19/</loc>
		<lastmod>2018-07-06T06:32:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/06/gelir-vergisi-genel-tebligi-seri-no304/</loc>
		<lastmod>2018-07-06T06:32:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/06/vergi-usul-kanunu-genel-tebligi-sira-no-500/</loc>
		<lastmod>2018-07-06T06:32:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/06/kobi-vasfi-kaybedilse-de-destekten-yararlanilacak/</loc>
		<lastmod>2018-07-06T10:21:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/10/1-temmuz-31-aralik-2018-yurtici-ve-yurtdisi-harcirah-tutarlari/</loc>
		<lastmod>2018-07-10T07:15:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/10/mahalli-idare-sozlesmeli-personel-ucret-tavanlari/</loc>
		<lastmod>2018-07-10T07:15:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/10/2018-2019-egitim-ogretim-yilinda-yuksekogretim-kurumlarinda-cari-hizmet-maliyetlerine-ogrenci-katkisi-olarak-alinacak-katki-paylari-ve-ogrenim-ucretlerinin-tespitine-dair-karar-bkk-2018-12007/</loc>
		<lastmod>2018-07-10T07:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/10/ozel-egitim-hizmetleri-yonetmeligi/</loc>
		<lastmod>2018-07-10T07:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/10/milli-emlak-genel-tebligi-sira-no-244nde-degisiklik-yapilmasina-dair-teblig-sira-no-388/</loc>
		<lastmod>2018-07-10T07:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/10/vergi-usul-kanunu-genel-tebligi-sira-no-501/</loc>
		<lastmod>2018-07-10T07:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/10/para-kredi-koordinasyon-kurulunun-yurt-disi-turizm-fuarlarina-katilimin-ve-turizm-tanitma-ve-pazarlama-faaliyetlerinin-desteklenmesine-iliskin-06-07-2018-tarihli-ve-2018-15-sayili-karari/</loc>
		<lastmod>2018-07-10T07:15:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/20/beyanname-duzenleme-programi-guncellemeleri/</loc>
		<lastmod>2018-07-20T05:20:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/23/5510-sayili-kanunun-gecici-76-nci-maddesi-ile-emeklilik-uygulamalarinda-meydana-gelen-degisiklikler/</loc>
		<lastmod>2018-07-23T15:03:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/24/yargitay-22-hukuk-dairesi-karari-e-2018-6282/</loc>
		<lastmod>2018-07-24T14:26:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/25/yargitay-22-hukuk-dairesi-karari-e-2018-6283/</loc>
		<lastmod>2018-07-25T06:41:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/25/muhtasar-damga-ve-katma-deger-vergisi-beyannamelerinin-verilme-surelerinin-uzatilmasi-hk/</loc>
		<lastmod>2018-07-25T11:52:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/26/sgk-genelgesi-2018-28-genc-girisimci-tesvik-uygulamasi/</loc>
		<lastmod>2018-07-26T07:46:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/26/sgk-genelgesi-2018-27/</loc>
		<lastmod>2018-07-26T20:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/26/4-1a-ve-4-1b-kapsaminda-gelir-aylik-alanlarin-2018-temmuz-artislari/</loc>
		<lastmod>2018-07-26T20:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/27/avukatlik-asgari-ucret-tarifesinde-degisiklik-yapilmasina-dair-tarife-2/</loc>
		<lastmod>2018-07-27T08:04:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/07/31/7143-sayili-vergi-ve-bazi-alacaklarin-yeniden-yapilandirilmasina-iliskin-kanun-hukumlerinden-yararlanmak-icin-ongorulmus-olan-basvuru-suresi-7-karar-sayili-cumhurbaskanligi-karariyl/</loc>
		<lastmod>2018-08-01T04:53:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/08/06/kur-farkinin-kdvsinde-gelinen-son-durum-danistay-vergi-dava-daireleri-kurulu-karari/</loc>
		<lastmod>2018-08-06T06:13:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/08/06/e-irsaliye-duzenlemeye-hazir-misiniz/</loc>
		<lastmod>2018-08-06T07:03:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/08/27/muhtasar-beyannameler-damga-vergisi-beyannameleri-ve-katma-deger-vergisi-beyannamelerinin-verilme-sureleri-ile-bu-beyannameler-uzerine-tahakkuk-eden-vergilerin-odeme-surelerinin-uzatilmasi/</loc>
		<lastmod>2018-08-27T08:01:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/08/31/mevduat-faizlerine-uygulanan-gelir-vergisi-stopaj-oranlari-tl-lehine-gecici-sure-icin-yeniden-belirlendi/</loc>
		<lastmod>2018-08-31T05:31:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/09/04/sirketlerin-2018-hesap-doneminde-denetime-tabi-olma-durumlarini-gosteren-sistem-kullanima-acildi/</loc>
		<lastmod>2018-09-04T08:02:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/09/04/6-ay-gecerli-olmak-uzere-ihracat-bedellerinin-180-gunde-yurda-getirilmesi-ve-bedellerin-en-az-%80inin-bankaya-satisi-zorunlu-hale-geldi/</loc>
		<lastmod>2018-09-04T08:26:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/09/10/ihracat-bedellerinin-yurda-getirilmemesi-ve-bozdurulmamasi-halinde-uygulanacak-ceza-hk/</loc>
		<lastmod>2018-09-10T08:18:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/09/13/doviz-cinsinden-ve-dovize-endeksli-sozlesme-yasagi-hk/</loc>
		<lastmod>2018-09-13T08:58:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/09/17/6102-sayili-turk-ticaret-kanununun-376-nci-maddesinin-uygulanmasina-iliskin-usul-ve-esaslar-hakkinda-teblig/</loc>
		<lastmod>2018-09-17T05:17:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/09/18/tpkkhk-32-sayili-karar-hakkinda-duyuru/</loc>
		<lastmod>2018-09-18T04:58:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/09/24/otomotivde-kismi-vergi-indirimi/</loc>
		<lastmod>2018-09-24T08:32:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/09/24/sanayiciye-yerli-makine-destegi/</loc>
		<lastmod>2018-09-24T08:39:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/09/27/7143-sayili-yapilandirma-kanunu-kapsaminda-yapilandirilan-borclarin-pesin-odeme-veya-1-taksit-odemeleri-icin-son-gun-1-ekim-2018/</loc>
		<lastmod>2018-09-27T08:34:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/09/27/matrah-vergi-artirimi-taksitlerinin-suresinde-odenmemesi-halinde-artirim-hukumlerinden-yararlanma-hakkinin-kaybedilecegi-hususu/</loc>
		<lastmod>2018-09-27T08:59:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/10/02/7143-sayili-kanun-kapsamindaki-bazi-ilk-taksit-odeme-surelerinin-uzatilmasina-dair-karar/</loc>
		<lastmod>2018-10-02T04:17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/10/16/doviz-yasagina-iliskin-sikca-sorulan-sorular/</loc>
		<lastmod>2018-10-16T13:23:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/10/23/mirascilarin-vergisel-yukumlulukleri-rehberi-2018-yayinlandi/</loc>
		<lastmod>2018-10-23T12:10:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/10/23/ihracatciya-yerinde-gumrukleme-kolayligi/</loc>
		<lastmod>2018-10-23T12:14:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/10/23/supheli-durumlarda-mahkeme-karari-olmaksizin-gecici-sureli-mal-varligi-dondurma-yetkisi/</loc>
		<lastmod>2018-10-23T12:36:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/10/29/cumhuriyetimizin-95-yili-kutlu-olsun/</loc>
		<lastmod>2018-10-29T08:38:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/01/gercek-kisi-ortagin-parasinin-sirket-tarafindan-borclanmak-suretiyle-kullanilmasinin-sirket-yonunden-degerlendirilmesi/</loc>
		<lastmod>2018-11-01T10:48:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/01/7023/</loc>
		<lastmod>2018-11-01T10:55:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/05/7027/</loc>
		<lastmod>2018-11-05T08:09:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/08/ihracat-bedellerinin-yurda-getirilmesine-iliskin-ihracat-genelgesi-yayimlandi/</loc>
		<lastmod>2018-11-09T06:47:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/09/yolcu-beraberinde-getirilen-telefon-kullanim-harci-170-tlden-500-tlye-yukseltildi/</loc>
		<lastmod>2018-11-09T06:50:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/10/cumhuriyetimizin-kurucusu-ulu-onder-gazi-mustafa-kemal-ataturkun-ebediyete-intikalinin-80-yilini-ozlem-ve-saygi-ile-aniyoruz/</loc>
		<lastmod>2018-11-10T06:26:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/11/kisa-calisma-odenegi/</loc>
		<lastmod>2018-11-11T09:55:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/11/serbest-bolgelerde-ucretlerdeki-vergi-indirimi-isverene-odenecek/</loc>
		<lastmod>2018-11-11T10:04:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/14/interaktif-vergi-dairesine-yeni-eklenen-ve-su-an-kullanilabilmesi-mumkun-olan-is-akislari/</loc>
		<lastmod>2018-11-14T11:31:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/16/taslak-degisti-buna-gore-e-irsaliye-e-serbest-meslek-makbuzu-uygulamalarina-1-7-2019-tarihinden-itibaren-baslanmasi-ongoruluyor/</loc>
		<lastmod>2018-11-16T10:33:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/19/18-yilda-23-gunluk-yillik-izin-yargitaya-takildi/</loc>
		<lastmod>2018-11-19T05:21:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/19/yeni-tesvik-1-ocakta-basliyor/</loc>
		<lastmod>2018-11-19T06:37:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/23/hazine-ve-maliye-bakani-albayrak-kdv-iadesinde-yeni-sistem-olusturacagiz/</loc>
		<lastmod>2018-11-23T05:11:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/15/6183-sayili-kanunun-48-a-maddesine-iliskin-tecil-ve-taksitlendirme-islemlerine-iliskin-genelge/</loc>
		<lastmod>2018-11-23T05:40:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/26/turk-parasina-uyarlanacak-sozlesmelere-iliskin-damga-vergisi-uygulamasi-hakkinda/</loc>
		<lastmod>2018-11-26T08:08:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/26/aday-cirak-ve-ciraklar-ile-isletmelerde-mesleki-egitim-goren-staj-veya-tamamlayici-egitime-devam-eden-ogrencilerin-ucretlerine-yapilan-devlet-katkisi-odemelerinin-suresinin-uzatilmasi-hk/</loc>
		<lastmod>2018-11-26T08:10:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/29/ar-geye-gecen-yil-yaklasik-30-milyar-lira-harcandi/</loc>
		<lastmod>2018-11-29T07:19:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/03/2018-yili-icin-yeniden-degerleme-orani-yuzde-2373-olarak-belirlendi/</loc>
		<lastmod>2018-12-03T08:54:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/03/enflasyon-kasim-ayinda-geriledi/</loc>
		<lastmod>2018-12-03T08:57:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/03/is-sozlesmelerinde-tum-sayfalar-imzalanmali/</loc>
		<lastmod>2018-12-03T09:07:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/04/mali-muhrun-suresinin-dolmasi-arizalanmasi-calinmasi-kaybolmasi-hakkinda-duyuru/</loc>
		<lastmod>2018-12-04T09:53:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/11/29/ar-ge-merkezlerinde-ar-ge-indirimi-emrah-aygul-ymm/</loc>
		<lastmod>2018-12-04T11:53:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/04/1-2019-tarihi-itibariyle-e-fatura-e-arsiv-fatura-ve-e-defter-uygulamalarina-zorunlu-olarak-dahil-olmasi-gereken-mukellefler-hakkinda-duyuru/</loc>
		<lastmod>2018-12-04T11:55:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/03/onemli-degisiklikler-iceren-kanun-teklifi/</loc>
		<lastmod>2018-12-04T11:59:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/07/vatandaslik-kanununda-degisiklik/</loc>
		<lastmod>2018-12-07T08:08:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/07/odememe-sebebiyle-yapilandirma-matrah-artirimi-sartlari-bozulana-yeni-imkan/</loc>
		<lastmod>2018-12-07T18:27:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/11/kentsel-donusum-sonrasi-yapilarin-ilk-satisinda-harc-istisnasi/</loc>
		<lastmod>2018-12-11T07:22:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/11/turkiyede-mukim-olmayan-yabanci-musterilerden-yapilan-tahsilatlarin-tevsik-zorunlulugu-kapsaminda-olup-olmadigi-hk/</loc>
		<lastmod>2018-12-11T09:09:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/27/ticaret-bakani-pekcan-elektronik-cek-ve-bono-sistemi-uygulamaya-alinacak/</loc>
		<lastmod>2018-12-27T07:05:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/27/gss-prim-borclarinin-gecikme-cezalari-silinecek/</loc>
		<lastmod>2018-12-27T07:58:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/27/imar-barisi-odemeleri-gider-yazilabilir-mi/</loc>
		<lastmod>2018-12-27T14:39:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/29/taslak-tebliglere-gore-zorunlu-elektronik-uygulamalarin-kapsaminda-olacaklar/</loc>
		<lastmod>2018-12-29T04:56:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/27/1-no-lu-kdv-beyannamesinde-indirimler-tablosunda-bulunan-102-bu-doneme-ait-indirilecek-kdv-satirina-iliskin-onemli-duyuru/</loc>
		<lastmod>2018-12-29T05:08:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/12/29/degersiz-alacaklara-iliskin-kdv-indirimi-ve-duzenlendigi-yili-takip-eden-takvim-yilinda-kayit-edilen-belgelere-iliskin-kdv-indirimi-konusunda-teblig-taslaginda-yer-alan-aciklamalar/</loc>
		<lastmod>2018-12-31T05:42:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/06/finansal-raporlama-standartlarina-uygun-hesap-plani-taslagi/</loc>
		<lastmod>2019-01-06T15:08:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/09/elektronik-tebligat-e-tebligat-sikca-sorulan-sorular/</loc>
		<lastmod>2019-01-09T13:42:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/14/bankalarin-sorumlu-oldugu-cek-bedeli-artti/</loc>
		<lastmod>2019-01-14T04:54:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/14/7143-sayili-kanunun-gecici-2-maddesi-kapsaminda-yapilacak-islemlere-iliskin-sgk-genelgesi/</loc>
		<lastmod>2019-01-14T05:02:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/14/vergi-ve-diger-bazi-alacaklarin-yeniden-yapilandirilmasina-iliskin-7143-sayili-kanun-genel-tebligi-seri-no-5/</loc>
		<lastmod>2019-01-14T05:05:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/16/yurtdisindaki-firma-tarafindan-duzenlenen-credite-note-belgesi-hk/</loc>
		<lastmod>2019-01-16T08:11:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/16/mahkeme-kararina-istinaden-yapilan-kidem-tazminati-ihbar-tazminati-fazla-calisma-ve-genel-tatil-odemelerinde-gelir-vergisi-kesintisi/</loc>
		<lastmod>2019-01-16T08:12:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/18/duyuru-436-7161-sayili-kanun/</loc>
		<lastmod>2019-01-18T11:28:03+00:00</lastmod>
		<image:image>
			<image:loc>http://www.erisymm.com/wp-content/uploads/2017/11/LOGOo2227.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/24/pttden-ulusal-elektronik-tebligat-sistemine-iliskin-aciklama/</loc>
		<lastmod>2019-01-24T13:39:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/24/7162-sayili-kanun-henuz-yayimlanmadi-ile-asgari-ucret-destegi-2019-yilinda-da-uygulanacak-ancak-isci-sayisi-sarti-var/</loc>
		<lastmod>2019-01-24T13:52:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/24/yonetim-kurulu-karar-defteri-ile-mudurler-kurulu-karar-defterlerinin-kapanis-tasdikleri-ocak-ayi-sonuna-kadar-yaptirilmali/</loc>
		<lastmod>2019-01-24T13:59:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/31/yeni-nesil-odeme-kaydedici-cihaz-kullanan-mukelleflerin-dikkatine/</loc>
		<lastmod>2019-01-31T10:41:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/01/31/calisanlarin-isverenleri-araciligiyla-otomatik-olarak-emeklilik-planina-dahil-edilmesine-iliskin-sektor-duyurusu-2019-2/</loc>
		<lastmod>2019-01-31T10:44:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/02/duyuru-437-7162-sayili-kanun/</loc>
		<lastmod>2019-02-02T15:24:20+00:00</lastmod>
		<image:image>
			<image:loc>http://www.erisymm.com/wp-content/uploads/2017/11/LOGOo2227.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/02/2018-yili-sonundaki-degerleme-kurlarina-iliskin-teblig/</loc>
		<lastmod>2019-02-02T15:28:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/02/beyanname-degisiklikleri-hk/</loc>
		<lastmod>2019-02-02T15:30:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/03/plastik-posetlerin-ucretlendirilmesine-iliskin-mevzuat/</loc>
		<lastmod>2019-02-03T14:41:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/03/ucretlendirmeye-tabi-olan-plastik-posetlerin-beyanlarinin-verilmesi-interaktif-vergi-dairesi-ile-giris/</loc>
		<lastmod>2019-02-03T14:50:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/03/poset-beyani-basladiocak-ayi-poset-beyannamesini-vermeyi-unutmayiniz-verilmemesi-halinde-18-037-tl-idari-para-cezasina-maruz-kalabilirsiniz/</loc>
		<lastmod>2019-02-03T15:01:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/12/ihrac-kayitli-alinan-mala-iliskin-otvnin-ba-bs-formuna-dahil-edilip-edilmeyecegi/</loc>
		<lastmod>2019-02-12T13:03:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/14/2018-iv-gecici-vergi-donemine-ekim-kasim-aralik-ait-gelir-ve-kurum-gecici-vergi-beyannamelerinin-verilme-surelerinin-uzatilmasina-iliskin-sirkuler-yayinlandi/</loc>
		<lastmod>2019-02-14T09:58:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/15/konkordato-muessesesinin-supheli-alacak-karsiligi-uygulamasi-karsisindaki-durumu-hk/</loc>
		<lastmod>2019-02-15T05:17:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/20/ikale-sozlesmesi-veya-karsilikli-sonlandirma-sozlesmesi-kapsaminda-kesilen-gelir-vergisine-iliskin-iade-talebi-interaktif-vergi-dairesinde/</loc>
		<lastmod>2019-02-20T07:31:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/20/ikinci-100-gunluk-eylem-plani-kapsaminda-interaktif-vergi-dairesine-5-yeni-islem-eklendi/</loc>
		<lastmod>2019-02-20T07:32:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/20/elektronik-defter-mukelleflerinin-dikkatine/</loc>
		<lastmod>2019-02-20T07:36:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/25/muhtasar-kdv-damga-vergisi-ve-basit-usul-gelir-vergisi-beyannamelerinin-verilme-surelerinin-uzatilmasi-ile-2019-ocak-donemi-defter-beyan-sisteminden-verilmesi-gereken-beyannamelerin-bdpden/</loc>
		<lastmod>2019-02-25T13:50:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/02/28/kdv-indiriminden-cikarilan-smiyb-niteligindeki-faturaya-iliskin-form-ba-bildiriminde-duzeltme-yapilip-yapilamayacagi-hk/</loc>
		<lastmod>2019-02-28T06:41:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/03/ihracat-bedellerinin-yurda-getirilmesi-duzenlemesinde-sure-uzatildi/</loc>
		<lastmod>2019-03-03T09:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/03/kira-geliri-elde-eden-mukellefler-icin-vergi-rehberi/</loc>
		<lastmod>2019-03-03T09:45:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/07/e-fatura-iptal-portali/</loc>
		<lastmod>2019-03-07T06:15:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/07/1-no-lu-kdv-beyannamesinde-degisiklik/</loc>
		<lastmod>2019-03-07T06:17:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/08/dunya-kadinlar-gununuz-kutlu-olsun/</loc>
		<lastmod>2019-03-08T05:33:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/11/interaktif-vergi-dairesinden-vergiye-uyumlu-mukelleflere-taninan-vergi-indirimi-muessesesine-5-iliskin-durumunuzu-sorgulayabilirsiniz/</loc>
		<lastmod>2019-03-11T06:14:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/11/e-bildirgev2-aylik-prim-ve-hizmet-belgesi-gecmis-donemler-icin-de-gonderebilmekte/</loc>
		<lastmod>2019-03-11T06:30:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/11/eski-nesil-odeme-kaydedici-cihaz-kullanan-mukelleflerimizin-dikkatine/</loc>
		<lastmod>2019-03-11T08:01:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/17/306-seri-no-lu-gelir-vergisi-genel-tebligi-yayimlandi/</loc>
		<lastmod>2019-03-17T15:15:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/17/307-seri-no-lu-gelir-vergisi-genel-tebligi-yayimlandi/</loc>
		<lastmod>2019-03-17T15:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/23/4b-is-goremezlik-raporu-calismazlik-beyan-islemleri-hakkinda-sgk-duyurusu/</loc>
		<lastmod>2019-03-24T04:43:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/22/muhtasar-damga-vergisi-katma-deger-vergisi-ve-yillik-gelir-vergisi-beyannamelerinin-verilme-sureleri-uzatildi/</loc>
		<lastmod>2019-03-24T04:48:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/22/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-resmi-gazetede-yayimlandi/</loc>
		<lastmod>2019-03-24T04:49:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/21/4447-sayili-kanunun-gecici-19-uncu-maddesi-uyarinca-ucret-prim-destegi/</loc>
		<lastmod>2019-03-24T05:15:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/22/asgari-ucret-destegi-hk-sgk-genelgesi-2019-8/</loc>
		<lastmod>2019-03-24T05:16:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/24/doviz-cinsinden-veya-dovize-endeksli-alim-ve-satimlarda-kur-farklarina-iliskin-kdv-uygulamasi-hakkinda-teblig-aciklamasi/</loc>
		<lastmod>2019-03-24T05:34:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/03/29/115-nolu-vergi-usul-kanunu-sirkuleri-ile-bazi-vergi-beyannamelerinin-verilme-sureleri-yeni-bir-belirleme-yapilincaya-kadar-uzatilmistir/</loc>
		<lastmod>2019-03-29T11:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/04/06/gelir-veya-kurumlar-vergisi-mukellefi-olsun-veya-olmasin-tum-satis-noktalari-geri-kazanim-katilim-payi-beyannamelerini-elektronik-ortamda-gondermek-zorunda/</loc>
		<lastmod>2019-04-06T06:49:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/04/24/elektronik-defter-ve-belge-uygulamalarina-iliskin-genel-tebliglerin-birlestirilmesi-amaciyla-vergi-usul-kanunu-genel-teblig-taslagi-hazirlanmistir/</loc>
		<lastmod>2019-04-24T07:39:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/04/29/elektronik-defterlerin-olusturulma-ve-imzalanma-suresi-ile-elektronik-defter-beratlarinin-yuklenme-suresi-uzatilmistir/</loc>
		<lastmod>2019-04-29T11:52:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/04/30/yillik-isletme-cetveli-bildirimini-unutmayalim-2/</loc>
		<lastmod>2019-04-30T05:23:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/05/03/yeminli-mali-musavirlik-tasdik-raporlarinin-elektronik-ortamda-gonderilmesi-hakkinda-genel-teblig-taslagi-hazirlanmistir/</loc>
		<lastmod>2019-05-03T05:36:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/05/12/istihdam-tesvikleri-sunumu/</loc>
		<lastmod>2019-05-12T09:05:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/05/13/sistemde-0040-damga-vergisi-beyannamesinin-verilmemis-oldugu-goruldugunde-5lik-vergi-indirimden-yararlanip-yararlanilamayacagi-hk/</loc>
		<lastmod>2019-05-13T13:02:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/05/19/19-mayis-ataturku-anma-genclik-ve-spor-bayramimiz-kutlu-olsun-2/</loc>
		<lastmod>2019-05-19T07:49:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/05/30/vergi-levhasini-olusturmayi-ve-yazdirmayi-unutmayin/</loc>
		<lastmod>2019-05-30T13:03:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/06/10/muhtasar-ve-prim-hizmet-beyannamesini-elektronik-ortamda-mevcut-e-beyanname-sifresinden-ayri-olarak-alinacak-ilave-bir-sifre-ile-gonderebilmesine-iliskin-sirkuler-taslagi-hazirlandi/</loc>
		<lastmod>2019-06-10T08:24:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/06/10/7353/</loc>
		<lastmod>2019-06-10T09:28:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/06/10/vergi-usul-kanunu-genel-tebligi-sira-no-507/</loc>
		<lastmod>2019-06-10T09:29:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/06/10/2019-10-sayili-sirket-kurulusu-asamasinda-calistirilacagi-bildirilen-sigortalilarin-tescil-islemleri-genelgesi/</loc>
		<lastmod>2019-06-10T09:55:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/06/10/gss-ve-bag-kurlulara-yil-sonuna-kadar-saglik-hizmetleri-ucretsiz/</loc>
		<lastmod>2019-06-10T14:48:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/06/11/imalatci-lehine-olusan-fiyat-farki-otvsinin-beyani/</loc>
		<lastmod>2019-06-11T05:30:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/06/12/yevmiye-defterinin-kapanis-onayini-unutmayalim/</loc>
		<lastmod>2019-06-12T05:49:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/07/03/kurum-gecici-beyannamesinde-yapilan-degisiklik-duyurusu/</loc>
		<lastmod>2019-07-03T12:19:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/07/09/gelir-vergisi-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasi-hakkinda-kanun-teklifi/</loc>
		<lastmod>2019-07-09T13:35:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/07/08/duyuru-445-kidem-tazminati-tavani-ve-vergiden-istisna-cocuk-yardimi-hk/</loc>
		<lastmod>2019-07-09T13:37:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/07/01/duyuru-44430-06-2019-tarihli-degerlemelerde-yararlanilacak-doviz-kurlari-gecikme-zammi-oraninda-artis-ve-imar-barisi-odemelerinde-sure-uzatimi-hk/</loc>
		<lastmod>2019-07-09T13:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/07/19/yolcu-beraberinde-getirilen-telefon-kullanim-izin-harci-618-tlden-1-500-tlye-yukseltildi/</loc>
		<lastmod>2019-07-20T06:42:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/07/20/duyuru-446/</loc>
		<lastmod>2019-07-20T07:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/07/21/kdv-mukellefi-olmayanlardan-veya-istisna-kapsaminda-kdv-odenmeksizin-alinan-ikinci-el-motorlu-kara-tasitlari-ile-tasinmazlarin-satisinda-kdv-nasil-hesaplanmali-2-ozelge/</loc>
		<lastmod>2019-07-21T16:05:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/07/25/danistay-ictihatlari-birlestirme-kurulu-karari-e-2013-3-k-2019-1/</loc>
		<lastmod>2019-07-25T07:30:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/07/30/30-09-2019-tarihine-kadar-verbise-kayit-olmasi-gereken-isletmeler/</loc>
		<lastmod>2019-07-30T07:57:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/08/23/sirket-yoneticileri-ve-muhasebecilerine-mevzuattan-kimi-notlar-5-emrah-aygul-ymm/</loc>
		<lastmod>2019-08-23T07:27:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/08/30/30-agustos-zafer-bayramimiz-kutlu-olsun/</loc>
		<lastmod>2019-08-30T07:52:40+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2019/08/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/09/02/duyuru-448-ihracat-bedellerinin-turkiyeye-getirilme-ve-bozdurulma-zorunluluguna-iliskin-surenin-uzatilmasi-hk/</loc>
		<lastmod>2019-09-03T10:21:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/09/03/birlesme-sonrasinda-devrolan-sirketin-kullanamadigi-faiz-indirimleri-ile-muteakip-yillarda-hesaplanacak-faiz-indirimlerinin-devralan-sirket-tarafindan-kurumlar-vergisi-matrahindan-indirilip-indirileme/</loc>
		<lastmod>2019-09-03T10:27:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/09/03/bursada-calistigi-fabrikanin-yasak-bolumunde-sigara-icen-isci-tazminatsiz-kovuldu-is-mahkemesinin-ise-iade-karari-yargitaydan-dondu/</loc>
		<lastmod>2019-09-03T10:41:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/09/04/yuzde-5lik-vergi-indiriminden-dogan-alacagi-olanlar-hak-kaybi-yasamamak-icin-suresi-gecmeden-mahsuben-iade-talebinde-bulunmali-emrah-aygul-ymm/</loc>
		<lastmod>2019-09-04T08:06:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/09/05/verbise-kayit-suresinin-uzatilmasi-hakkinda-duyuru/</loc>
		<lastmod>2019-09-05T12:14:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/09/24/yatirim-tesvik-belgesi-kapsaminda-finansal-kiralama-yoluyla-edinilen-kiymetlerin-indirimli-kurumlar-vergisi-uygulamasinda-dikkate-alinacak-yatirima-katki-tutarin-belirlenmesinde-hangi-tutarin-dikkate/</loc>
		<lastmod>2019-09-24T11:42:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/09/26/istanbul-ili-icin-katma-deger-vergisi-muhtasar-ve-damga-vergisi-beyannamelerinin-verilme-sureleri-uzatildi/</loc>
		<lastmod>2019-09-26T15:38:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/01/duyuru-449-30-09-2019-tarihli-degerlemelerde-yararlanilacak-doviz-kurlari-hakkinda/</loc>
		<lastmod>2019-10-01T08:00:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/03/duyuru-450gecikme-zammi-oraninda-dusus-ve-ba-bs-formu-bildirim-yukumlulugune-yonelik-ceza-islemleri-hk/</loc>
		<lastmod>2019-10-03T07:44:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/03/sirketlerin-2019-hesap-doneminde-denetime-tabi-olup-olmadiklarini-sorgulayabilecekleri-sistem-kullanima-acilmistir/</loc>
		<lastmod>2019-10-03T18:54:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/15/duyuru-451katma-deger-vergisi-genel-uygulama-tebliginde-yapilan-degisiklikler-ve-merkez-bankasi-kisa-vadeli-avans-faiz-orani-hk/</loc>
		<lastmod>2019-10-15T07:46:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/16/kendisi-veya-yakini-vefat-eden-meslek-mensuplarinin-beyanname-bildirimlerini-verdigi-mukelleflerin-zor-durum-hukumlerinden-faydalandirilmasina-iliskin-sirkuler-yayimlandi/</loc>
		<lastmod>2019-10-16T08:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/20/adresini-degistiren-mukelleflerin-yeni-vergi-dairesine-muracaat-etmelerine-iliskin-duzenleme-yapilmistir/</loc>
		<lastmod>2019-10-21T05:20:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/20/vergi-denetim-kurulu-baskanligi-da-hazirladiklari-belgeleri-gelir-idaresi-baskanligi-araciligiyla-elektronik-ortamda-teblig-edebilecektir/</loc>
		<lastmod>2019-10-21T05:21:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/21/kurumlar-vergisi-dusuyor-luks-konuta-vergi-geliyor-gelir-vergisi-dilimlerine-yuksek-oranli-dilimler-ilave-oluyor/</loc>
		<lastmod>2019-10-21T06:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/20/duyuru-452e-fatura-e-arsiv-fatura-e-irsaliye-e-defter-vb-elektronik-uygulamalardaki-degisiklikler-hk/</loc>
		<lastmod>2019-10-21T07:47:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/21/grup-sirketler-arasinda-kefalet-teminat-garantorluk-iliskisinin-vergilendirmeye-etkisi-emrah-aygul-ymm/</loc>
		<lastmod>2019-10-21T11:21:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/22/kanun-teklifi-bilgilendirme-notu/</loc>
		<lastmod>2019-10-22T09:00:16+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2019/10/gvk103.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/uygulama-ic-genelgesi-2019-5-yoklama-islemleri/</loc>
		<lastmod>2019-10-24T07:42:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlarinin-tespiti/</loc>
		<lastmod>2019-10-24T07:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/sgk-isverenlere-tahakkuk-ve-tahsilat-surelerine-iliskin-elektronik-posta-gonderilmesi/</loc>
		<lastmod>2019-10-24T07:42:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/ticari-reklam-ve-haksiz-ticari-uygulamalar-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2019-10-24T07:42:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/vergi-cezalarinda-indirim-uygulamasi/</loc>
		<lastmod>2019-10-24T07:42:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-27/</loc>
		<lastmod>2019-10-24T07:42:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/anayasa-mahkemesinin-e-2019-42-k-2019-73-sayili-karari-4857-sayili-kanun-hk/</loc>
		<lastmod>2019-10-24T07:42:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/kendisi-veya-yakini-vefat-eden-meslek-mensuplarinin-beyanname-bildirimlerini-verdigi-mukelleflerin-zor-durum-hukumlerinden-faydalandirilmasi/</loc>
		<lastmod>2019-10-24T07:42:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/2019-3-yeniden-degerleme-orani-5520-sayili-kurumlar-vergisi-kanunu-sirkuleri-53/</loc>
		<lastmod>2019-10-24T07:42:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/mevduat-ve-kredi-faiz-oranlari-ve-katilma-hesaplari-kar-ve-zarara-katilma-oranlari-ile-kredi-islemlerinde-faiz-disinda-saglanacak-diger-menfaatler-hakkinda-teblig-sayi-2006-1de-degisiklik/</loc>
		<lastmod>2019-10-24T07:42:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/6306-sayili-kanunun-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2019-10-24T07:42:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/elektronik-defter-genel-tebligi-sira-no-1nde-degisiklik-yapilmasina-dair-teblig-sira-no-3/</loc>
		<lastmod>2019-10-24T07:42:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/vergi-usul-kanunu-genel-tebligi-sira-no-509-vuk-509/</loc>
		<lastmod>2019-10-24T07:42:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/vergi-usul-kanunu-genel-tebligi-sira-no-240nde-degisiklik-yapilmasina-dair-teblig-sira-no-510-vuk-510/</loc>
		<lastmod>2019-10-24T07:43:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/vergi-usul-kanunu-genel-tebligi-sira-no-456nde-degisiklik-yapilmasina-dair-teblig-sira-no-511-vuk-511/</loc>
		<lastmod>2019-10-24T07:43:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/ise-baslama-adres-degisikligi-sube-acilisi-ve-isi-birakma-yoklamalari-hakkinda-uygulama-ic-genelgesi-2019-5/</loc>
		<lastmod>2019-10-24T07:43:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/ise-baslama-adres-degisikligi-sube-acilisi-ve-isi-birakma-yoklamalari-ile-ilgili-uygulama-ic-genelgesi-aciklamalar/</loc>
		<lastmod>2019-10-24T07:43:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/509-sira-no-lu-vergi-usul-kanunu-tebligi-ile-duzenlenen-e-belge-uygulamalari-hakkinda-aciklamalar/</loc>
		<lastmod>2019-10-24T07:43:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurumu-2018-yillik-inceleme-raporu/</loc>
		<lastmod>2019-10-24T07:43:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/24/7188-sayili-kanun-ceza-muhakemesi-kanunu-ve-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2019-10-24T07:43:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/25/duyuru-453-tecil-faizi-oraninin-dusurulmesi-ve-guncel-kimi-ozelgeler-hk/</loc>
		<lastmod>2019-10-25T05:37:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/25/dijital-hizmet-vergisi-kanunu-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasi-hakkinda-kanun-teklifi/</loc>
		<lastmod>2019-10-25T08:20:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/25/konut-hesabi-ve-devlet-katkisina-dair-yonetmelikte-degisiklik-yapilmasi-hakkinda-yonetmelik-karar-sayisi-1720/</loc>
		<lastmod>2019-10-25T08:56:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/25/tahsilat-genel-tebligi-seri-c-sira-no-4/</loc>
		<lastmod>2019-10-25T08:57:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/29/cumhuriyetimizin-96-yili-kutlu-olsun/</loc>
		<lastmod>2019-10-29T08:22:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/10/30/e-arsiv-portal-test-giris-ekrani-acildi/</loc>
		<lastmod>2019-10-30T08:53:28+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2019/10/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/10/30/prof-dr-oktay-guvemli-kimdir/</loc>
		<lastmod>2019-10-30T10:35:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/11/01/elektronik-defterlerin-olusturulma-ve-imzalanma-suresi-ile-elektronik-defter-beratlarinin-yuklenme-suresi-uzatilmistir-2/</loc>
		<lastmod>2019-11-01T07:19:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/11/02/elektronik-defterlerin-olusturulma-ve-imzalanma-suresi-ile-elektronik-defter-beratlarinin-yuklenme-suresi-uzatildi/</loc>
		<lastmod>2019-11-02T09:51:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/11/02/turizm-payi-beyannamesi-genel-tebligi-sira-no-1/</loc>
		<lastmod>2019-11-02T09:52:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/11/04/turizm-payi-beyannamesi-hakkinda-gib-duyurusu/</loc>
		<lastmod>2019-11-04T14:54:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/11/05/turizm-payi-beyannamesi-genel-tebligi-sira-no-1-2/</loc>
		<lastmod>2019-11-05T07:33:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2019/11/07/7190-sayili-gumruk-kanunu-ve-bazi-kanunlarda-degisiklik-yapilmasi-hakkinda-kanun/</loc>
		<lastmod>2019-11-07T11:40:44+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->