<?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/2021/05/25/7319-sigortacilik-ile-diger-bazi-alanlara-iliskin-kanunlarda-ve-bir-kanun-hukmunde-kararnamede-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2021-05-25T08:37:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/05/26/sgk-genel-yazi-25177622-hatali-tesvik-doneminin-gecici-olarak-hatali-tesvik-listesinden-cikarilmasi-islemleri/</loc>
		<lastmod>2021-05-26T14:44:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/05/27/ce-isareti-yonetmeligi-karar-sayisi-4021/</loc>
		<lastmod>2021-05-27T09:34:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/05/27/ozel-tuketim-vergisi-iii-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-3/</loc>
		<lastmod>2021-05-27T09:34:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/05/28/tbmm-plan-ve-butce-komisyonunda-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-kanun-teklifi-kabul-edildi/</loc>
		<lastmod>2021-05-28T09:48:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/05/28/elektronik-defterlerin-olusturulma-ve-imzalanma-suresi-ile-elektronik-defter-beratlarinin-gelir-idaresi-baskanligi-bilgi-islem-sistemine-yuklenme-sureleri-uzatildi/</loc>
		<lastmod>2021-05-28T09:49:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/05/28/smmm-veri-ihlali-durumu/</loc>
		<lastmod>2021-05-28T14:28:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/01/anonim-sirketlerin-genel-kurul-toplantilarinin-usul-ve-esaslari-ile-bu-toplantilarda-bulunacak-bakanlik-temsilcileri-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-06-01T09:43:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/01/sahte-banknotlarin-incelenmesi-ve-degerlendirilmesinde-uyulacak-usul-ve-esaslar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-06-01T09:43:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/01/odenen-sigorta-primlerinin-kullanilan-kredilerin-faizlerine-mahsup-edilmesi/</loc>
		<lastmod>2021-06-01T09:43:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/01/vergi-takvimi-haziran-2021/</loc>
		<lastmod>2021-06-01T09:43:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/01/finansal-hesap-bilgilerinin-otomatik-degisimine-iliskin-cok-tarafli-yetkili-makam-anlasmasi/</loc>
		<lastmod>2021-06-01T09:43:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/02/bilirkisilik-temel-egitiminden-muaf-tutulacaklara-dair-usul-ve-esaslar-hakkinda-duyuru/</loc>
		<lastmod>2021-06-02T09:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/02/buyuk-ve-orta-boy-isletmeler-icin-finansal-raporlama-standardinin-25inci-bolumune-iliskin-modul/</loc>
		<lastmod>2021-06-02T09:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/02/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkindaki-ekli-kararin-yururluge-konulmasi-hakkinda-karar-karar-sayisi-4027/</loc>
		<lastmod>2021-06-02T09:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/02/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-4062/</loc>
		<lastmod>2021-06-02T09:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/02/193-sayili-gelir-vergisi-kanununun-94-uncu-maddesinde-yer-alan-tevkifat-nispetlerine-iliskin-12-1-2009-tarihli-ve-2009-14592-sayili-bakanlar-kurulu-kararinin-eki-karar-ile-5520-sayili-kurumlar-vergi-2/</loc>
		<lastmod>2021-06-02T09:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/02/2464-sayili-belediye-gelirleri-kanununun-21-inci-maddesinde-yer-alan-eglence-vergisi-nispetleri-ile-ilgili-9-12-1997-tarihli-ve-97-10349-sayili-bakanlar-kurulu-kararinin-eki-kararda-degisiklik-yapil-2/</loc>
		<lastmod>2021-06-02T09:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/02/geri-kazanim-katilim-payina-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-06-02T09:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/02/bddk-sirketlerin-derecelendirme-zorunluluguna-iliskin-kurul-karari/</loc>
		<lastmod>2021-06-02T09:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/03/satisi-yapilan-urunun-nakliyesinin-yuk-tasimaciligi-hizmeti-kapsaminda-tevkifata-tabi-olup-olmadigi-hk/</loc>
		<lastmod>2021-06-03T10:05:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/03/kapsamli-borc-yapilandirmasi-ve-matrah-artirimi-getiren-ekonomi-teklifi-meclis-genel-kurulunda-kabul-edildi/</loc>
		<lastmod>2021-06-03T10:17:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/04/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-36/</loc>
		<lastmod>2021-06-04T07:15:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/04/kiymetli-maden-araci-kuruluslari-hakkinda-duyuru-2021-km-1/</loc>
		<lastmod>2021-06-04T07:15:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/04/sir-niteligindeki-bilgilerin-paylasilmasi-hakkinda-yonetmelik/</loc>
		<lastmod>2021-06-04T07:16:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/04/sgk-genel-yazi-uzaktan-calisma-gun-sayisi/</loc>
		<lastmod>2021-06-04T14:00:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/04/sgk-genelgesi-2021-18-2018-8-sayili-genelge-degisikligi/</loc>
		<lastmod>2021-06-04T14:00:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/08/tahsilat-genel-tebligi-seri-a-sira-no-1de-degisiklik-yapilmasina-dair-teblig-seri-a-sira-no-13/</loc>
		<lastmod>2021-06-08T06:36:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/09/7326-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-kanun/</loc>
		<lastmod>2021-06-09T06:36:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/09/yeniden-yapilandirma-neleri-kapsiyor/</loc>
		<lastmod>2021-06-09T14:10:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/09/bazi-alacaklarin-yeniden-yapilandirilmasi-hakkinda-turmob-aciklamalari/</loc>
		<lastmod>2021-06-09T14:10:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/09/sgk-yapilandirma-kapsami/</loc>
		<lastmod>2021-06-09T14:10:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/10/sgk-genelgesi-2021-20-7326-sayili-kanun-uyarinca-alacaklarin-yapilandirmasi/</loc>
		<lastmod>2021-06-10T14:03:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/11/fiili-hizmet-suresi-zammi-uygulamasinin-usul-ve-esaslari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-06-11T07:22:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/11/milli-emlak-genel-tebligi-sira-no-404/</loc>
		<lastmod>2021-06-11T07:22:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/14/e-belge-uygulamalarinda-iptal-islemleri-ile-ihbar-ve-ihtarlarin-gib-sistemlerine-bildirim-usulleri-hakkinda-duyuru/</loc>
		<lastmod>2021-06-14T07:21:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/14/yeniden-yapilandirma-ve-matrah-artirimina-iliskin-ozet-bilgi-ve-hatirlatmalar/</loc>
		<lastmod>2021-06-14T07:21:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/14/sgk-yeniden-yapilandirma-rehberi/</loc>
		<lastmod>2021-06-14T07:21:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/14/7326-sayili-kanunun-10-uncu-maddesinin-altinci-fikrasina-arac-muayenelerine-dair-teblig-seri-no1/</loc>
		<lastmod>2021-06-14T07:21:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/14/bazi-alacaklarin-yeniden-yapilandirilmasina-iliskin-7326-sayili-kanun-genel-tebligi-seri-no-1/</loc>
		<lastmod>2021-06-14T07:21:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/16/2020-takvim-yilina-ait-gelirlerin-kgkya-bildirilmesine-iliskin-duyuru/</loc>
		<lastmod>2021-06-16T08:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/16/sigortacilik-kapsaminda-degerlendirilecek-faaliyetler-ve-mesafeli-akdedilen-sigorta-sozlesmeleri-hakkinda-yonetmelik/</loc>
		<lastmod>2021-06-16T08:18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/22/sgk-genelgesi-2021-19-rucu-alacaklarinin-takip-ve-tahsili/</loc>
		<lastmod>2021-06-22T08:28:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/22/7327-sayili-icra-ve-iflas-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2021-06-22T08:28:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/22/20-haziran-2021-tarihli-ve-31517-sayili-resmi-gazetede-yayimlanan-kamu-ihale-kurumu-yonetmelik-ve-tebligleri/</loc>
		<lastmod>2021-06-22T08:28:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/22/kaynak-kullanimini-destekleme-fonu-kesintisi-hakkinda-karar-karar-sayisi-4091/</loc>
		<lastmod>2021-06-22T08:28:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/22/devlet-destekli-ticari-alacak-sigortasi-sistemine-devlet-tarafindan-taahhut-edilecek-reasurans-destegine-dair-karar-karar-sayisi-4092/</loc>
		<lastmod>2021-06-22T08:28:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/22/mal-ve-hizmetlere-uygulanacak-katma-deger%e2%80%88vergisi-oranlarinin-tespitine-iliskin%e2%80%88kararda-degisiklik-yapilmasina-dair%e2%80%88karar-karar%e2%80%88sayisi-4105/</loc>
		<lastmod>2021-06-22T08:28:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/22/sgk-meslek-adi-ve-kodu-degisiklikleri-hakkinda-yapilacak-islemler/</loc>
		<lastmod>2021-06-22T08:28:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/24/yapi-denetimi-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-06-24T08:04:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/24/sgk-genelgesi-2021-21-5510-sayili-kanunun-4-1-b-kapsamindaki-sigortaliligin-durdurulmasi/</loc>
		<lastmod>2021-06-24T08:04:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/24/bazi-alacaklarin-yeniden-yapilandirilmasi-ic-genelgesi-2021-1/</loc>
		<lastmod>2021-06-24T08:04:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/24/kisisel-verileri-koruma-kurulunun-09-06-2021-tarihli-ve-2021-571-sayili-karari/</loc>
		<lastmod>2021-06-24T08:04:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/29/4760-sayili-ozel-tuketim-vergisi-kanununun-12-nci-maddesinin-3-numarali-fikrasi-hukmunun-2021-yili-temmuz-aralik-donemi-icin-uygulanmamasi-hakkinda-karar-karar-sayisi-4137/</loc>
		<lastmod>2021-06-29T08:17:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/29/2021-konkordato-gider-avansi-tarifesi/</loc>
		<lastmod>2021-06-29T08:17:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/29/vuk-528-vergi-usul-kanunu-genel-tebligi-sira-no-528/</loc>
		<lastmod>2021-06-29T08:17:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/29/katma-deger-vergisi-matrah-artiriminda-vergi-incelemesi-ve-tarhiyat-hakki/</loc>
		<lastmod>2021-06-29T08:17:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/29/sgk-ile-sozlesme-imzalayan-saglik-hizmeti-sunuculari-medikal-malzeme-ve-ilac-etken-madde-temin-eden-mukelleflerin-e-fatura-zorunlulugu-basliyor/</loc>
		<lastmod>2021-06-29T08:17:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/29/dernek-vakif-ve-sendikalara-ait-iktisadi-isletmelerin-verbise-kayit-yukumlulugu-hakkinda-duyuru/</loc>
		<lastmod>2021-06-29T08:17:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/29/ortakliklarin-verbise-kayit-yukumlulugu-hakkinda-duyuru/</loc>
		<lastmod>2021-06-29T08:17:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/29/finansal-kiralama-faktoring-ve-finansman-sirketlerinin-muhasebe-uygulamalari-ile-finansal-tablolari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-4/</loc>
		<lastmod>2021-06-29T08:17:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/29/tekduzen-hesap-plani-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-06-29T08:17:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/29/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-4191/</loc>
		<lastmod>2021-06-29T08:17:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/30/tasarruf-tedbirleri-ile-ilgili-2021-14-sayili-cumhurbaskanligi-genelgesi/</loc>
		<lastmod>2021-06-30T09:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/30/fiyat-istikrari-komitesi-hakkinda-cumhurbaskanligi-kararnamesi-kararname-numarasi-74/</loc>
		<lastmod>2021-06-30T09:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/30/ekonomi-koordinasyon-kurulu-hakkinda-cumhurbaskanligi-kararnamesi-kararname-numarasi-77/</loc>
		<lastmod>2021-06-30T09:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/30/aile-hekimligi-sozlesme-ve-odeme-yonetmeligi-karar-sayisi-4198/</loc>
		<lastmod>2021-06-30T09:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/30/193-sayili-gelir-vergisi-kanununun-gecici-93-uncu-maddesinin-birinci-ikinci-ve-besinci-fikralarinda-yer-alan-surelerin-bitim-tarihlerinden-itibaren-6-ay-uzatilmasi-hakkinda-karar-karar-sayisi-4196/</loc>
		<lastmod>2021-06-30T09:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/06/30/buyuk-ve-orta-boy-isletmeler-icin-finansal-raporlama-standardi-modul-11-musterek-girisimlerdeki-yatirimlar/</loc>
		<lastmod>2021-06-30T09:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/01/2021-mali-tatil-mevzuati/</loc>
		<lastmod>2021-07-01T08:55:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/01/gib-7326-sayili-kanun-kapsaminda-basvuru-beyan-ve-odeme-islemleri/</loc>
		<lastmod>2021-07-01T08:55:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/01/vergi-takvimi-temmuz-2021/</loc>
		<lastmod>2021-07-01T08:55:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/01/zorunlu-karsiliklar-hakkinda-teblig-sayi-2013-15de-degisiklik-yapilmasina-dair-teblig-sayi-2021-4/</loc>
		<lastmod>2021-07-01T08:55:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/01/ispat-yukumlulugu-yonunden-fatura/</loc>
		<lastmod>2021-07-01T08:55:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/02/elektronik-olarak-duzenlenen-belgeler-form-ba-ve-bs-bildirimlerine-dahil-edilmeyecek/</loc>
		<lastmod>2021-07-02T11:53:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/02/sgk-ile-sozlesme-imzalayan-saglik-hizmeti-sunuculari-ile-medikal-malzeme-ve-ilac-etken-madde-temin-eden-tum-mukellefler-hakkinda-duyuru/</loc>
		<lastmod>2021-07-02T11:53:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/02/perakende-ticarette-uygulanacak-ilke-ve-kurallar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-5/</loc>
		<lastmod>2021-07-02T11:53:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/02/65-yas-ve-ustu-veya-kronik-rahatsizligi-olanlarda-mali-tatil-uygulamasi/</loc>
		<lastmod>2021-07-02T11:53:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/06/e-beyanname-duyurulari/</loc>
		<lastmod>2021-07-06T06:21:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/06/uzaktan-calisma-gun-bildirimi-hakkinda-05-07-2021-tarihli-ve-27387564-sayili-genel-yazi/</loc>
		<lastmod>2021-07-06T06:47:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/01-07-2021-tarihinde-sona-eren-kisa-calisma-fesih-yasagi-ve-pandemi-ucretsiz-izin-uygulamasinda-sgkya-bildirimlerde-meydana-gelen-degisiklikler/</loc>
		<lastmod>2021-07-07T15:20:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/7326-sayili-yapilandirma-kanunu-geregince-pismanlikla-veya-kanuni-suresinden-sonra-kendiliginden-verilecek-beyannameler/</loc>
		<lastmod>2021-07-07T15:20:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/gekap-beyannamesine-iliskin-duyuru/</loc>
		<lastmod>2021-07-07T15:20:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/muhsgk-uzaktan-calisma-gun-sayisi-sutunu-doldurulurken-dikkat-edilmesi-gerekenler/</loc>
		<lastmod>2021-07-07T15:20:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/06-temmuz-2021-tarihli-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2021-07-07T15:20:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/sgk-genel-yazi-4447-sayili-kanunun-gecici-27-ve-28-inci-maddelerinde-yer-alan-prim-destekleri/</loc>
		<lastmod>2021-07-07T15:20:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/gib-guvenli-mobil-odeme-ve-elektronik-belge-yonetim-sistemi-basvuru-kilavuzu/</loc>
		<lastmod>2021-07-07T15:20:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/4-7-1956-tarihli-ve-6772-sayili-kanun-kapsamina-giren-kurumlarda-calisan-iscilere-2021-yilinda-verilecek-ilave-tediyenin-surelerinin-belirlenmesi-hakkinda-karar-karar-sayisi-4226/</loc>
		<lastmod>2021-07-07T15:20:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/7326-sayili-yapilandirma-kanunu-rehberi/</loc>
		<lastmod>2021-07-07T15:20:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/2021-yili-kurban-bayrami-ikramiyesi-4c-emekli-sandigi-temmuz-zam-farklari-ile-4assk-4b-bagkur-temmuz-ayliklarinin-odenmesine-iliskin-duyuru/</loc>
		<lastmod>2021-07-07T15:20:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/2021-yili-temmuz-ayina-ait-yurtdisi-emsal-katsayilarina-iliskin-genelge-ve-2021-temmuz-emsal-cetveller/</loc>
		<lastmod>2021-07-07T15:20:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/07/2021-yili-temmuz-ayi-mahalli-idare-sozlesmeli-personel-ucretleri-hakkinda-genelge/</loc>
		<lastmod>2021-07-07T15:20:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/09/katma-deger-vergisi-damga-vergisi-ve-muhtasar-ve-prim-hizmet-beyannamelerinin-verilme-ve-odeme-sureleri-ile-form-ba-bs-bildirimlerinin-verilme-ve-e-defterlerin-e-beratlarin-olusturu/</loc>
		<lastmod>2021-07-09T08:42:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/09/2021-kidem-tazminati-tavani-2-donem-aciklandi/</loc>
		<lastmod>2021-07-09T12:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/09/bankalarin-kredi-islemlerine-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-4/</loc>
		<lastmod>2021-07-09T12:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/09/sgk-genel-yazi-koronavirus-salgini-nedeniyle-prim-odemelerinin-ertelenmesi/</loc>
		<lastmod>2021-07-09T12:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/09/2021-ikinci-donem-yurtici-ve-yurtdisi-gelir-vergisinden-istisna-harcirah-tutarlari/</loc>
		<lastmod>2021-07-09T12:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/09/sgk-duyurusu-b-yasal-suresi-disinda-verilen-belgeler/</loc>
		<lastmod>2021-07-09T12:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/09/matrah-ve-vergi-artirimi-rehberi/</loc>
		<lastmod>2021-07-09T12:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/09/beyanname-verilme-ve-odeme-sureleri-ile-e-beratlarini-olusturulma-ve-yuklenme-sureleri-uzatildi/</loc>
		<lastmod>2021-07-09T12:14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/12/mtv-ve-tasitla-ilgili-idari-para-cezalarinin-yapilandirilmasi-brosuru/</loc>
		<lastmod>2021-07-12T09:24:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/13/yeniden-yapilandirma-isletme-kayitlarinin-duzeltilmesi-brosuru/</loc>
		<lastmod>2021-07-13T14:50:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/13/vuk-529-vergi-usul-kanunu-genel-tebligi-sira-no-529/</loc>
		<lastmod>2021-07-13T14:50:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/14/harclar-kanunu-genel-tebligi-seri-no88-resmi-gazetede-yayimlanmak-uzere-cumhurbaskanligina-gonderildi/</loc>
		<lastmod>2021-07-14T13:53:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/14/523-sira-no-lu-vergi-usul-kanunu-genel-tebligi-hakkinda-duyuru/</loc>
		<lastmod>2021-07-14T13:53:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/14/kesinlesmis-dava-asamasinda-veya-inceleme-ve-tarhiyat-safhasindaki-borclarin-yapilandirilmasi-brosuru/</loc>
		<lastmod>2021-07-14T13:53:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/14/2464-sayili-belediye-gelirleri-kanununun-21-inci-maddesinde-yer-alan-eglence-vergisi-nispetleri-ile-ilgili-9-12-1997-tarihli-ve-97-10349-sayili-bakanlar-kurulu-kararinin-eki-kararda-degisiklik-yapil-3/</loc>
		<lastmod>2021-07-14T13:53:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/14/beyan-edilmemis-gelir-ve-kazanclarin-pismanlikla-beyani-brosuru/</loc>
		<lastmod>2021-07-14T13:53:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/16/2021-yili-haziran-ayina-iliskin-muhtasar-ve-prim-hizmet-beyannamesinin-verilme-suresinin-uzatilmasi-hakkinda-duyuru/</loc>
		<lastmod>2021-07-16T11:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/16/surekli-egitim-programlari-akreditasyon-sistemine-iliskin-duyuru/</loc>
		<lastmod>2021-07-16T11:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/16/bazi-mallara-uygulanan-ozel-tuketim-vergisi-oranlarinin-yeniden-belirlenmesi-hakkindaki-ekli-kararin-yururluge-konulmasi-hakkinda-karar-karar-sayisi-4298/</loc>
		<lastmod>2021-07-16T11:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/16/5411-sayili-bankacilik-kanununun-gecici-32-nci-maddesinin-uygulama-suresinin-iki-yil-uzatilmasi-hakkinda-karar-karar-sayisi-4299/</loc>
		<lastmod>2021-07-16T11:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/16/aile-hekimligi-sozlesme-ve-odeme-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-karar-sayisi-4301/</loc>
		<lastmod>2021-07-16T11:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/16/rekabeti-sinirlayici-anlasma-uyumlu-eylem-ve-kararlar-ile-hakim-durumun-kotuye-kullanilmasina-yonelik-sorusturmalarda-uygulanabilecek-uzlasma-usulune-iliskin-yonetmelik/</loc>
		<lastmod>2021-07-16T11:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/16/milli-emlak-genel-tebligi-sira-no-405/</loc>
		<lastmod>2021-07-16T11:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/16/vuk-530-vergi-usul-kanunu-genel-tebligi-sira-no-530/</loc>
		<lastmod>2021-07-16T11:44:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/16/sgk-genel-yazi-5510-sayili-kanunun-gecici-84-uncu-maddesi-ile-emeklilik-uygulamalarinda-meydana-gelen-degisiklikler/</loc>
		<lastmod>2021-07-16T12:39:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/19/sgk-genel-yazi-2021-temmuz-aylik-artislari-ve-gelir-aylik-alt-sinirlari/</loc>
		<lastmod>2021-07-19T06:50:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/19/kira-ucret-menkul-sermaye-iradi-ile-diger-kazanc-ve-irat-elde-edenler-icin-matrah-artirimi-duyurusu/</loc>
		<lastmod>2021-07-19T06:50:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/19/projeye-dayali-menkul-kiymetler-tebligi-iii-61-b-1/</loc>
		<lastmod>2021-07-19T06:50:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/27/asgari-ucret-destegi-surecek/</loc>
		<lastmod>2021-07-27T11:54:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/27/haftalik-is-gunlerine-bolunemeyen-calisma-sureleri-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-07-27T11:54:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/27/sgk-genelgesi-2021-26-bes-puanlik-indirimde-turkiye-geneli-borc-sorgusu/</loc>
		<lastmod>2021-07-27T11:54:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/28/7333-sayili-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2021-07-28T15:00:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/28/7334-sayili-turizmi-tesvik-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2021-07-28T15:00:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/28/tasarruf-finansman-sirketlerinin-tasfiye-sureci-hakkinda-duyuru/</loc>
		<lastmod>2021-07-28T15:00:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/28/2021-yili-ikinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani/</loc>
		<lastmod>2021-07-28T15:00:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/29/yatirim-tesvik-sistemine-iliskin-sikca-sorulan-soru-kitapcigi/</loc>
		<lastmod>2021-07-29T07:23:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/29/harclar-kanunu-genel-tebligi-seri-no-88/</loc>
		<lastmod>2021-07-29T07:23:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/30/isyeri-acma-ve-calisma-ruhsatlarina-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-karar-sayisi-4313/</loc>
		<lastmod>2021-07-30T07:26:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/30/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-4312/</loc>
		<lastmod>2021-07-30T07:26:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/07/30/193-sayili-gelir-vergisi-kanununun-94-uncu-maddesinde-yer-alan-tevkifat-nispetlerine-iliskin-12-1-2009-tarihli-ve-2009-14592-sayili-bakanlar-kurulu-kararinin-eki-karar-ve-ayni-kanunun-gecici-67-nci-ma/</loc>
		<lastmod>2021-07-30T07:26:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/02/vergi-takvimi-agustos-2021/</loc>
		<lastmod>2021-08-02T09:43:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/03/gib-ivd-duyurusu-form-ba-ve-form-bs-hk/</loc>
		<lastmod>2021-08-03T14:33:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/06/uluslararasi-banka-hesap-numarasi-hakkinda-teblig-sayi-2008-6de-degisiklik-yapilmasina-dair-teblig-sayi-2021-5/</loc>
		<lastmod>2021-08-06T14:36:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/06/yapi-muteahhitlerinin-siniflandirilmasi-ve-kayitlarinin-tutulmasi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2021-08-06T14:36:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/06/yangindan-etkilenen-yerler-icin-mucbir-sebep-hali-ilan-edildi/</loc>
		<lastmod>2021-08-06T14:36:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/09/e-belge-duzenleme-zorunlulugu-bulunan-mukelleflerin-kagit-belge-duzenleyebilecegi-durumlar-hakkinda-duyuru/</loc>
		<lastmod>2021-08-09T07:11:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/09/bankalarca-ticari-musterilerden-alinabilecek-ucretlere-iliskin-usul-ve-esaslar-hakkinda-teblig-sayi-2020-4de-degisiklik-yapilmasina-dair-teblig-sayi-2021-6/</loc>
		<lastmod>2021-08-09T07:11:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/09/finansal-tuketicilerden-alinacak-ucretlere-iliskin-usul-ve-esaslar-hakkinda-teblig-sayi-2020-7de-degisiklik-yapilmasina-dair-teblig-sayi-2021-7/</loc>
		<lastmod>2021-08-09T07:11:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/11/10-08-2021-gercek-faydalaniciya-iliskin-bildirim-formu-hakkinda-duyuru/</loc>
		<lastmod>2021-08-11T09:41:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/12/sgk-genel-yazi-yangin-felaketi-nedeniyle-erteleme/</loc>
		<lastmod>2021-08-12T06:56:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/12/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-75935942-050-01-04-01-3934-ve-01-3935-sayili-kararlari/</loc>
		<lastmod>2021-08-12T06:56:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/12/ulusal-meslek-standartlarina-dair-teblig-no-2021-5/</loc>
		<lastmod>2021-08-12T06:56:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/13/osmaniye-antalya-mersin-adana-ve-mugla-illerinde-faaliyet-gosteren-ve-e-defter-uygulamasina-dahil-olan-mukelleflerimizin-dikkatine/</loc>
		<lastmod>2021-08-13T06:48:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/13/4760-sayili-ozel-tuketim-vergisi-kanununa-ekli-ii-sayili-listede-yer-alan-bazi-mallarin-ozel-tuketim-vergisi-oranlarina-esas-ozel-tuketim-vergisi-matrahlarinin-yeniden-tespiti-hakkinda-karar-karar/</loc>
		<lastmod>2021-08-13T06:48:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/14/kastamonu-sinop-ve-bartinda-meydana-gelen-selden-etkilenen-yerler-icin-mucbir-sebep-hali-ilan-edildi/</loc>
		<lastmod>2021-08-14T09:17:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/14/orman-yanginlari-dolayisiyla-ilan-edilen-mucbir-sebep-doneminde-uzayan-beyan-bildirim-ve-odeme-sureleri/</loc>
		<lastmod>2021-08-14T11:19:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/18/vergide-buyuk-yapilandirma-firsati-devam-ediyor/</loc>
		<lastmod>2021-08-18T09:06:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/18/sgk-genelgesi-2021-27-sahte-kontrollu-supheli-isyerleri-ile-ilgili-yapilacak-islemler/</loc>
		<lastmod>2021-08-18T09:06:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/18/sgk-genelgesi-2021-28-asgari-ucret-destegi/</loc>
		<lastmod>2021-08-18T09:06:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/18/vergilerde-pismanlikla-beyan-uygulamasi-brosuru/</loc>
		<lastmod>2021-08-18T09:06:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/18/sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-08-18T09:06:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/23/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-37/</loc>
		<lastmod>2021-08-23T08:08:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/23/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karar-ile-hazine-ve-maliye-bakanliginin-2008-32-34-sayili-tebligine-iliskin-i-m-sayili-turkiye-cumhuriyet-merkez-bankasi-genelgesinde-degisiklik-yapilma/</loc>
		<lastmod>2021-08-23T08:08:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/23/buyuk-ve-orta-boy-isletmeler-icin-finansal-raporlama-standardinin-tarimsal-faaliyetler-bolumune-iliskin-modul-yayimlanmistir/</loc>
		<lastmod>2021-08-23T08:08:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/24/temmuz-ayi-form-ba-ve-form-bs-bildirimlerine-elektronik-belge-olarak-duzenlenen-belgeler-dahil-edilmeyecektir/</loc>
		<lastmod>2021-08-24T08:50:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/27/yatirimci-tazmin-merkezi-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-08-27T07:23:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/27/yatirimcilarin-tazmini-ile-tedrici-tasfiye-usul-ve-esaslari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-08-27T07:23:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/27/afetler-nedeniyle-olusan-mucbir-sebebe-istinaden-7256-ve-7326-sayili-kanun-taksit-odeme-surelerinin-yeniden-belirlenmesi/</loc>
		<lastmod>2021-08-27T07:23:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/27/7326-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-iliskin-kanunda-yer-alan-basvuru-ve-ilk-taksit-odeme-surelerinin-uzatilmasina-iliskin-karar-karar-sayi/</loc>
		<lastmod>2021-08-27T07:23:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/27/muhasebat-ve-mali-kontrol-genel-mudurlugu-genel-tebligi-sira-no-63-e-teminat-mektuplarinin-muhasebe-birimlerine-iletilmesinde-degisiklik-yapilmasina-dair-teblig-sira-no-69/</loc>
		<lastmod>2021-08-27T07:23:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/27/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-24-08-2021-tarihli-ve-75935942-050-01-04-01-4153-sayili-karari/</loc>
		<lastmod>2021-08-27T07:23:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/08/29/30-agustos-zafer-bayramimiz-kutlu-olsun-3/</loc>
		<lastmod>2021-08-29T13:57:34+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/2021/09/03/guvenli-mobil-odeme-ve-elektronik-belge-yonetim-sistemi-hakkinda-hatirlatmalar/</loc>
		<lastmod>2021-09-03T07:07:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/03/vergi-takvimi-eylul-2021/</loc>
		<lastmod>2021-09-03T07:07:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/03/iskollari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-09-03T07:07:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/03/emlak-vergisi-kanunu-genel-tebligi-seri-no-79-2022-yili-bina-metrekare-m2-normal-insaat-maliyet-bedelleri/</loc>
		<lastmod>2021-09-03T07:07:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/03/yenilenmis-urunlerin-satisi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-09-03T07:07:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/03/proje-ve-kontrolluk-islerinde-uygulanacak-fiyat-artis-oranlari-hakkinda-teblig-4/</loc>
		<lastmod>2021-09-03T07:07:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/03/vergi-usul-kanunu-genel-tebligi-sira-no-531-vuk-531/</loc>
		<lastmod>2021-09-03T07:07:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/03/14-kasim-2021-tarihli-bagimsiz-denetcilik-sinav-ilani/</loc>
		<lastmod>2021-09-03T07:07:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/04/7326-sayili-kanunda-yer-alan-basvuru-ve-odeme-surelerinin-uzatilmasi-hakkinda-genel-yazi/</loc>
		<lastmod>2021-09-04T06:55:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/04/covid-19-asisi-olmayan-iscilerden-6-eylul-2021-tarihi-itibariyle-zorunlu-olarak-haftada-bir-kez-pcr-testi-yaptirmalari-isyeri-isveren-tarafindan-istenebilecek/</loc>
		<lastmod>2021-09-04T06:58:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/07/kgk-kamu-gozetimi-kurumu-2021-2025-stratejik-plani/</loc>
		<lastmod>2021-09-07T07:31:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/07/sgk-genel-yazi-sosyal-sigorta-islemleri-yonetmeliginin-98-inci-maddesinde-yapilan-degisiklik/</loc>
		<lastmod>2021-09-07T07:31:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/07/milli-emlak-genel-tebligi-sira-no-323nde-degisiklik-yapilmasina-dair-teblig-sira-no-406/</loc>
		<lastmod>2021-09-07T07:31:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/07/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkinda-karar-karar-sayisi-4454/</loc>
		<lastmod>2021-09-07T07:31:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/07/7326-sayili-kanun-kapsaminda-uzatilan-basvuru-bildirim-beyan-ve-odeme-sureleri-hakkinda-gib-yazisi/</loc>
		<lastmod>2021-09-07T07:31:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/07/orta-vadeli-program-2022-2024in-onaylanmasi-hakkinda-karar-karar%e2%80%88sayisi-4474/</loc>
		<lastmod>2021-09-07T07:31:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/07/buyuk-ve-orta-boy-isletmeler-icin-finansal-raporlama-standardinin-varliklarda-deger-dusuklugu-bolumune-iliskin-modul-yayimlandi/</loc>
		<lastmod>2021-09-07T07:31:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/07/sermaye-piyasasi-kurulunun-2021-yili-gayrimenkul-degerleme-asgari-ucret-tarifesinin-guncellenmesine-iliskin-karari/</loc>
		<lastmod>2021-09-07T07:31:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/10/meslek-mensuplarinin-kdv-tevkifati-karsisindaki-durumu/</loc>
		<lastmod>2021-09-10T09:08:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/10/sgk-genel-yazi-yangin-ve-sel-afeti-icin-erteleme/</loc>
		<lastmod>2021-09-10T09:08:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/10/4420-sayili-cumhurbaskani-kararina-iliskin-duyuru-7326-sayili-kanun-basvuru-ve-ilk-taksit-odeme-sureleri/</loc>
		<lastmod>2021-09-10T09:08:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/10/faal-mukellef-sayilari-agustos-2021/</loc>
		<lastmod>2021-09-10T09:08:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/14/sgk-genelgesi-2021-30-bes-puanlik-indirimde-turkiye-geneli-borc-sorgusu-uygulama-donemi-baslangic-degisikligi/</loc>
		<lastmod>2021-09-14T10:50:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/14/14-kasim-2021-tarihli-bagimsiz-denetcilik-sinav-basvurusu/</loc>
		<lastmod>2021-09-14T10:50:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/15/elektronik-kimlik-bilgisini-haiz-cihazlarin-kayit-altina-alinmasina-dair-tebligde-degisiklik-yapilmasina-iliskin-teblig/</loc>
		<lastmod>2021-09-15T14:48:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/15/zorunlu-karsiliklar-hakkinda-teblig-sayi-2013-15de-degisiklik-yapilmasina-dair-teblig-sayi-2021-9/</loc>
		<lastmod>2021-09-15T14:48:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/15/7326-sayili-kanunun-5-inci-maddesi-kapsaminda-gelir-vergisi-yonunden-yapilacak-matrah-artirimina-iliskin-rehber/</loc>
		<lastmod>2021-09-15T14:48:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/17/turkiye-is-kurumu-yonetim-kurulunun-calisma-usul-ve-esaslari-hakkinda-yonetmelik/</loc>
		<lastmod>2021-09-17T15:31:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/24/buyuk-ve-orta-boy-isletmeler-icin-finansal-raporlama-standardinin-kavramsal-cerceve-ve-finansal-tablolar-bolumune-iliskin-modul/</loc>
		<lastmod>2021-09-24T13:37:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/24/gumruk-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-4/</loc>
		<lastmod>2021-09-24T13:37:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/24/sosyal-guvenlik-kurumunca-elektronik-ortamda-yapilacak-tebligata-iliskin-yonetmelik/</loc>
		<lastmod>2021-09-24T13:37:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/28/maluliyet-ve-calisma-gucu-kaybi-tespiti-islemleri-yonetmeligi/</loc>
		<lastmod>2021-09-28T09:15:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/09/30/7326-sayili-kanunun-onemli-duzenlemelerinden-faydalanmak-icin-son-gun-bugundur/</loc>
		<lastmod>2021-09-30T06:07:28+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2021/09/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/01/calisma-uzmanligi-yonetmeligi/</loc>
		<lastmod>2021-10-01T14:36:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/01/gelir-aylik-odeme-ve-yoklama-islemleri-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2021-10-01T14:36:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/01/vakiflar-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2021-10-01T14:36:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/01/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-4517/</loc>
		<lastmod>2021-10-01T14:36:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/01/ucret-garanti-fonu-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-10-01T14:36:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/01/isyerlerinde-acil-durumlar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2021-10-01T14:36:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/01/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan%e2%80%88tevkifat-oranlari-hakkinda-karar-karar%e2%80%88sayisi-4561/</loc>
		<lastmod>2021-10-01T14:36:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/01/onemli-vergi-duzenlemeleri-iceren-yasa-teklifi/</loc>
		<lastmod>2021-10-01T17:13:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/02/ulusal-genc-istihdam-stratejisi-ve-eylem-plani-2021-2023-ile-ilgili-2021-21-sayili-cumhurbaskanligi-genelgesi/</loc>
		<lastmod>2021-10-02T08:03:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/06/sgk-genelgesi-2021-32-bazi-genelgelerde-degisiklik-yapilmasina-dair-genelge/</loc>
		<lastmod>2021-10-06T07:37:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/06/gelir-vergisi-genel-tebligi-seri-no-252de-degisiklik-yapilmasina-dair-teblig-seri-no-315/</loc>
		<lastmod>2021-10-06T07:37:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/08/kurum-gecici-vergi-beyannamesinde-degisiklik/</loc>
		<lastmod>2021-10-08T07:50:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/18/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karara-iliskin-teblig-teblig-no-2018-32-45de-degisiklik-yapilmasina-dair-teblig-no-2021-32-62/</loc>
		<lastmod>2021-10-18T09:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/18/1567-sayili-turk-parasinin-kiymetini-koruma-hakkinda-kanun-kapsaminda-alinacak-ucretlere-iliskin-yonetmelik/</loc>
		<lastmod>2021-10-18T09:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/18/sgk-genelgesi-2021-33-2021-6-sayili-genelgede-degisiklik/</loc>
		<lastmod>2021-10-18T09:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/18/muhasebe-meslek-mensuplari-icin-uluslararasi-etik-kurallar/</loc>
		<lastmod>2021-10-18T09:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/18/kucuk-ve-orta-olcekli-isletmelere-yonelik-devlet-destekli-ticari-alacak-sigortasi-tarife-ve-talimat-tebliginde-degisiklik-yapilmasina-dair-teblig-2/</loc>
		<lastmod>2021-10-18T09:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/18/tasinmazlar-ile-amortismana-tabi-diger-iktisadi-kiymetlerin-yeniden-degerlemesi-brosuru/</loc>
		<lastmod>2021-10-18T09:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/18/kamu-iktisadi-tesebbusleri-ve-bagli-ortakliklarinin-2022-yilina-ait-genel-yatirim-ve-finansman-programinin-tespit-edilmesi%e2%80%88hakkinda-karar-karar-sayisi-4620/</loc>
		<lastmod>2021-10-18T09:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/18/teknoloji-gelistirme-bolgeleri-ile-ar-ge-veya-tasarim-merkezlerinde-calisan-personelin-bolge-ve-merkezler-disinda-gecirdikleri-surelerin-oraninin-yukseltilmesi-hakkinda-karar-karar-sayisi-4625/</loc>
		<lastmod>2021-10-18T09:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/18/4691-ve-5746-sayili-kanunlar-kapsaminda-bolge-disinda-gecirilebilecek-calisma-suresi-oranlari-artirildi/</loc>
		<lastmod>2021-10-18T09:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/19/sgk-genelgesi-2021-34-avrupa-sosyal-guvenlik-sozlesmesi/</loc>
		<lastmod>2021-10-19T13:51:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/19/hangi-durumlarda-odenen-sigorta-primleri-geri-alinabilir/</loc>
		<lastmod>2021-10-19T13:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/19/vuk-532-vergi-usul-kanunu-genel-tebligi-sira-no-486nde-degisiklik-yapilmasina-dair-teblig-sira-no-532/</loc>
		<lastmod>2021-10-19T13:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/19/2021-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani/</loc>
		<lastmod>2021-10-19T13:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/22/dernekler-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-3/</loc>
		<lastmod>2021-10-22T13:16:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/26/sgk-genelgesi-2021-36-2020-20-sayili-isveren-islemleri-genelgesinde-degisiklik-yapilmasi/</loc>
		<lastmod>2021-10-26T09:13:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/26/kurumlarin-tasinmaz-ve-istirak-hisselerinin-satisinda-istisna-rehberi/</loc>
		<lastmod>2021-10-26T09:13:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/26/defter-beyan-duyurusu-mukelleflerin-beyanname-ve-bildirimleri/</loc>
		<lastmod>2021-10-26T09:13:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/26/7338-sayili-kanun-resmi-gazetede-yayimlandi/</loc>
		<lastmod>2021-10-26T09:13:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/26/7339-sayili-kanun-resmi-gazetede-yayimlandi/</loc>
		<lastmod>2021-10-26T09:13:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/27/ihracat-bedellerinin-yurda-getirilmesi-genelgesinde-yapilan-degisiklikler/</loc>
		<lastmod>2021-10-27T13:47:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/28/cumhuriyetimizin-98-yili-kutlu-olsun/</loc>
		<lastmod>2021-10-28T07:23:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/10/28/bilgi-notu-dikkat-kasim-ayi-basindan-gecerli-olmak-uzere-gider-pusulasinin-ticari-hayatta-kullanim-kapsami-genisliyor/</loc>
		<lastmod>2021-10-28T07:29:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/02/sgk-genel-yazi-fiili-hizmet-suresi-zammi/</loc>
		<lastmod>2021-11-02T15:07:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/02/vergi-takvimi-kasim-2021/</loc>
		<lastmod>2021-11-02T15:07:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/02/1-no-lu-katma-deger-vergisi-beyannamesinde-degisiklik/</loc>
		<lastmod>2021-11-02T15:07:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/03/asgari-iscilik-serbest-muhasebeci-mali-musavirlerin-rapor-duzenleme-siniri/</loc>
		<lastmod>2021-11-03T06:29:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/04/defter-beyan-sistemi-duyurusu-elektronik-kayit-usulu-ile-kayitlarin-sisteme-girilme-ve-iletilme-zamani/</loc>
		<lastmod>2021-11-04T10:44:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/10/cumhuriyetimizin-kurucusu-ulu-onder-gazi-mustafa-kemal-ataturkun-ebediyete-intikalinin-83-yilini-minnet-ozlem-ve-saygi-ile-aniyoruz/</loc>
		<lastmod>2021-11-10T06:21:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/10/7341-turkiye-ihracatcilar-meclisi-ile-ihracatci-birliklerinin-kurulus-ve-gorevleri-hakkinda-kanun-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2021-11-10T13:46:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/10/zorunlu-karsiliklar-hakkinda-teblig-sayi%e2%80%882013-15de-degisiklik-yapilmasina-dair-teblig-sayi%e2%80%882021-10/</loc>
		<lastmod>2021-11-10T13:46:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/10/sgk-genelgesi-2021-37-2013-11-2018-38-ve-2021-02-sayili-genelgelerde-degisiklik/</loc>
		<lastmod>2021-11-10T13:46:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/10/sgk-genelgesi-2018-38-emeklilik-islemleri-guncellenmis/</loc>
		<lastmod>2021-11-10T13:46:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/19/sgk-genel-yazi-vefat-eden-gercek-kisi-isyeri-isverenlerinin-e-bildirge-sifrelerinin-pasife-alinmasi/</loc>
		<lastmod>2021-11-19T13:09:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/19/elektronik-beyanname-aracilik-ve-sorumluluk-sozlesmesi-bilgilerinin-e-birlik-sisteminde-yer-alan-hizmet-sozlesmesi-bilgileri-ile-kontrolu-ve-guncellenmesine-iliskin-duyuru/</loc>
		<lastmod>2021-11-19T13:09:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/19/hamiline-yazili-pay-senetlerinin-mkk-bildirimi-ve-kayit-altina-alinmasi/</loc>
		<lastmod>2021-11-19T13:09:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/19/danistayin-tarhiyat-oncesi-uzlasma-yonetmeliginin-tarh-zamanasiminin-sona-ermesine-uc-aydan-az-zaman-kalmasi-halinde-uzlasma-talebinde-bulunulamayacagi-duzenlemesine-iliskin-iptal-karari/</loc>
		<lastmod>2021-11-19T13:09:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/26/avukatlik-asgari-ucret-tarifesi-2/</loc>
		<lastmod>2021-11-26T14:26:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/26/distributorler-haricindeki-ithalatcilar-tarafindan-gerceklestirilen-arac-ithalatinda-gumruk-kiymetinin-tespiti-islemleri/</loc>
		<lastmod>2021-11-26T14:26:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/26/kgk-2020-donemi-yillik-gozetim-faaliyetleri-sonuc-raporu-yayimlandi/</loc>
		<lastmod>2021-11-26T14:26:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/26/sigortacilik-ve-ozel-emeklilik-sektorlerinde-ic-sistemlere-dair-yonetmelik/</loc>
		<lastmod>2021-11-26T14:26:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/26/ceza-muhakemesi-kanunu-geregince-gorevlendirilen-mudafi-ve-vekillere-yapilacak-odemelere-iliskin-2022-yili-tarifesi/</loc>
		<lastmod>2021-11-26T14:26:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/26/ticaret-bakanligi-gumruk-hizmetleri-ve-kacakcilikla-mucadele-gorevlerine-iliskin-nakdi-odul-yonetmeligi/</loc>
		<lastmod>2021-11-26T14:26:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/26/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-4862/</loc>
		<lastmod>2021-11-26T14:26:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/29/2021-yili-yeniden-degerleme-orani-vergi-usul-kanunu-genel-tebligi-sira-no-533/</loc>
		<lastmod>2021-11-29T09:56:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/30/yangin-ve-sel-felaketi-nedeniyle-ertelenen-sigorta-prim-borclari-azami-24-aya-kadar-taksitlendirilebilir/</loc>
		<lastmod>2021-11-30T08:11:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/30/7343-icra-ve-iflas-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasi-hakkinda-kanun/</loc>
		<lastmod>2021-11-30T08:11:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/30/30-kasim-2021-tarihli-ve-31675-sayili-resmi-gazetede-yayimlanan-yonetmelikler/</loc>
		<lastmod>2021-11-30T08:11:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/11/30/30-kasim-2021-tarihli-ve-31675-sayili-resmi-gazetede-yayimlanan-tebligler/</loc>
		<lastmod>2021-11-30T08:11:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/01/odeme-hizmetleri-ve-elektronik-para-ihraci-ile-odeme-hizmeti-saglayicilari-hakkinda-yonetmelik/</loc>
		<lastmod>2021-12-01T09:56:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/01/gayrimenkul-yatirim-fonlarina-iliskin-esaslar-tebligi-iii-52-3nde-degisiklik-yapilmasina-dair-teblig-iii-52-3-e/</loc>
		<lastmod>2021-12-01T09:56:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/01/odeme-ve-elektronik-para-kuruluslarinin-bilgi-sistemleri-ile-odeme-hizmeti-saglayicilarinin-odeme-hizmetleri-alanindaki-veri-paylasim-servislerine-iliskin-teblig/</loc>
		<lastmod>2021-12-01T09:56:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/01/anayasa-mahkemesi-karari-e-2021-37-vergi-ziyai-cezali-kdv-ile-kesilen-ozel-usulsuzluk-cezasinin-terkini/</loc>
		<lastmod>2021-12-01T09:56:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/01/agir-hastaligi-bulunan-veya-dogum-yapan-meslek-mensuplarinin-mucbir-sebep-hukumlerinden-faydalandirilmasi-vuk-sirkuleri-137/</loc>
		<lastmod>2021-12-01T09:56:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/02/ilgilileri-disinda-ihalenin-feshinin-talep-edilmesi-halinde-harc-bedeli/</loc>
		<lastmod>2021-12-02T07:36:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/02/14-kasim-2021-tarihli-bagimsiz-denetcilik-sinav-sonuclari/</loc>
		<lastmod>2021-12-02T07:36:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/03/sinir-ticaretinin-duzenlenmesine-iliskin-karar-karar-sayisi-4874/</loc>
		<lastmod>2021-12-03T06:49:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/03/engelli-haklari-izleme-ve-degerlendirme-kurulu-ile-ilgili-2021-23-sayili-cumhurbaskanligi-genelgesi/</loc>
		<lastmod>2021-12-03T06:49:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/tarimsal-destek-odemeleri-uzerinden-yapilan-gelir-vergisi-kesintisinin-iade-edilmesine-iliskin-basvuru-dilekceleri-interaktif-vergi-dairesi-araciligi-ile-alinmaya-baslanmistir/</loc>
		<lastmod>2021-12-07T08:31:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/sgk-genel-yazi-yurt-disina-teblig/</loc>
		<lastmod>2021-12-07T08:31:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/karayollari-motorlu-araclar-zorunlu-mali-sorumluluk-sigortasi-genel-sartlarinda-degisiklik-yapilmasina-dair-genel-sartlar-2/</loc>
		<lastmod>2021-12-07T08:31:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/marka-olarak-turkiye-ibaresinin-kullanimi-ile-ilgili-2021-24-sayili-cumhurbaskanligi-genelgesi/</loc>
		<lastmod>2021-12-07T08:31:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/personel-sertifikasyon-mekanizmasina-iliskin-usul-ve-esaslar-hakkinda-teblig/</loc>
		<lastmod>2021-12-07T08:31:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/denetime-tabi-olma-denetcinin-secimi-denetimin-ustlenilmesi-denetim-sozlesmeleri-ve-raporlari-gelir-bildirimi-seffaflik-raporu-ve-mss-konularina-iliskin-sss/</loc>
		<lastmod>2021-12-07T08:31:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-02-12-2021-tarihli-ve-75935942-050-01-04-01-6794-sayili-karari/</loc>
		<lastmod>2021-12-07T08:31:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/isci-ceza-paralari-ile-ilgili-mevzuat-ve-dokumanlar/</loc>
		<lastmod>2021-12-07T08:31:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/denetime-tabi-olma-denetcinin-secimi-denetimin-ustlenilmesi-denetim-sozlesmeleri-ve-raporlari-gelir-bildirimi-seffaflik-raporu-ve-mss-konularina-iliskin-sss-2/</loc>
		<lastmod>2021-12-07T13:46:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-02-12-2021-tarihli-ve-75935942-050-01-04-01-6794-sayili-karari-2/</loc>
		<lastmod>2021-12-07T13:46:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/isci-ceza-paralari-ile-ilgili-mevzuat-ve-dokumanlar-2/</loc>
		<lastmod>2021-12-07T13:46:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/07/kgk-2020-yillik-inceleme-raporu-yayimlandi/</loc>
		<lastmod>2021-12-07T13:46:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/08/dernek-vakif-sandik-ve-diger-kuruluslardan-bireysel-emeklilik-sistemine-aktarim-hakkinda-yonetmelik/</loc>
		<lastmod>2021-12-08T11:12:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/08/anayasa-mahkemesinin-29-9-2021-tarihli-ve-2017-37390-basvuru-numarali-karari/</loc>
		<lastmod>2021-12-08T11:12:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/08/gumruk-kanununa-gore-ymm-ve-smmmlerin-beyan-nedeniyle-sorumlulugu/</loc>
		<lastmod>2021-12-08T11:12:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/09/sgk-yapilandirmasinda-ilk-taksiti-odeyemeyenler-icin-bir-hak-daha-var/</loc>
		<lastmod>2021-12-09T06:25:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/09/2022-yilinda-motorlu-tasitlar-vergisi-tutarlarina-uygulanacak-yeniden-degerleme-oraninin-belirlenmesine-iliskin-karar-karar-sayisi%e2%80%884892/</loc>
		<lastmod>2021-12-09T06:25:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/10/genc-girisimcilere-vergi-ve-sigorta-prim-tesviki-brosuru/</loc>
		<lastmod>2021-12-10T06:47:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/10/gelir-vergisi-genel-tebligi-seri-no-316/</loc>
		<lastmod>2021-12-10T06:47:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/10/sgk-genelgesi-2021-38-sosyal-guvenlik-kurumunca-elektronik-ortamda-yapilacak-tebligat-islemleri/</loc>
		<lastmod>2021-12-10T14:42:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/10/sgk-genel-yazi-7326-sayili-kanun-kapsaminda-ilk-taksit-odemesini-gerceklestirenlerin-pesin-odeme-hukumlerinden-yararlanabilmeleri/</loc>
		<lastmod>2021-12-10T14:42:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/13/sgk-e-tebligat-basvuru-suresi-uzatildi/</loc>
		<lastmod>2021-12-13T06:46:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/13/sgk-e-tebligat-basvuru-sistemi-acildi/</loc>
		<lastmod>2021-12-13T07:29:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/14/anayasa-mahkemesi-karari-e-2021-24-turk-ticaret-kanunu-haksiz-rekabet-fiilleri/</loc>
		<lastmod>2021-12-14T08:45:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/14/yargitay-ictihadi-birlestirme-buyuk-genel-kurulu-karari-e-2019-3-cekin-rehin-cirosu-ile-devredilmesi/</loc>
		<lastmod>2021-12-14T08:45:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/14/gayrimenkul-ve-tasit-satisinda-vergi-mukellefiyetinin-esaslari-brosuru/</loc>
		<lastmod>2021-12-14T12:03:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/15/anayasa-mahkemesi-karari-e-2018-93-vuk-339-madde/</loc>
		<lastmod>2021-12-15T06:31:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/16/anayasa-mahkemesinin-13-10-2021-tarihli-ve-e-2018-93-k-2021-69-sayili-karari/</loc>
		<lastmod>2021-12-16T13:43:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/16/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlarina-iliskin-olarak-22-7-2006-tarihli-ve-2006-10731-sayili-bakanlar-kurulu-kararinin-eki-kararda-degisiklik-yapilmas/</loc>
		<lastmod>2021-12-16T13:43:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/16/sigortaya-tabi-mevduat-ve-katilim-fonlari-ile-tasarruf-mevduati-sigorta-fonunca-tahsil-olunacak-primlere-dair-yonetmelikte-degisiklik-yapilmasina-iliskin-yonetmelik/</loc>
		<lastmod>2021-12-16T13:43:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/16/6502-sayili-tuketicinin-korunmasi-hakkinda-kanunun-68-inci-ve-tuketici-hakem-heyetleri-yonetmeliginin-6-nci-maddelerinde-yer-alan-parasal-sinirlarin-artirilmasina-iliskin-teblig/</loc>
		<lastmod>2021-12-16T13:43:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/16/6502-sayili-tuketicinin-korunmasi-hakkinda-kanunun-77-nci-maddesine-gore-2022-yilinda-uygulanacak-olan-idari-para-cezalarina-iliskin-teblig/</loc>
		<lastmod>2021-12-16T13:43:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/17/2022-asgari-ucret-tespit-komisyonu-karari-2021-1/</loc>
		<lastmod>2021-12-17T12:50:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/17/17-aralik-2021-tarihli-ve-31692-sayili-resmi-gazetede-yayimlanan-yonetmelik-ve-tebligler/</loc>
		<lastmod>2021-12-17T12:50:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/17/tahsilat-ic-genelgesi-2021-1-matrah-artirimi-ve-isletme-kayitlarinin-duzeltilmesinin-tecili/</loc>
		<lastmod>2021-12-17T12:50:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/20/2022-yilinda-tutulacak-defterler-ve-tasdik-durumlari/</loc>
		<lastmod>2021-12-20T07:38:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-70-degerli-kagitlar/</loc>
		<lastmod>2021-12-21T07:06:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/ozel-tuketim-vergisi-ii-sayili-liste-uygulama-genel-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-9/</loc>
		<lastmod>2021-12-21T07:06:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/ozel-iletisim-vergisi-genel-tebligi-seri-no-20/</loc>
		<lastmod>2021-12-21T07:06:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-38/</loc>
		<lastmod>2021-12-21T07:06:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/veraset-ve-intikal-vergisi-kanunu-genel-tebligi-seri-no-53/</loc>
		<lastmod>2021-12-21T07:06:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/2022-cevre-temizlik-belediye-gelirleri-kanunu-genel-tebligi-seri-no-54/</loc>
		<lastmod>2021-12-21T07:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/2022-mtv-2022-motorlu-tasitlar-vergisi/</loc>
		<lastmod>2021-12-21T07:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/damga-vergisi-kanunu-genel-tebligi-seri-no-66/</loc>
		<lastmod>2021-12-21T07:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/2022-emlak-vergisi-kanunu-genel-tebligi-seri-no-80/</loc>
		<lastmod>2021-12-21T07:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/2022-harclar-kanunu-genel-tebligi-seri-no-89/</loc>
		<lastmod>2021-12-21T07:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/2022-harclar-kanunu-genel-tebligi-seri-no-90/</loc>
		<lastmod>2021-12-21T07:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/gvk-317-gelir-vergisi-genel-tebligi-seri-no-317/</loc>
		<lastmod>2021-12-21T07:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/vuk-534-vergi-usul-kanunu-genel-tebligi-sira-no-534/</loc>
		<lastmod>2021-12-21T07:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/21/21-aralik-2021-tarihli-resmi-gazetede-yayimlanan-tebligler-mtv-vuk-gvk-kdv-oiv-harclar-emlak-belediye/</loc>
		<lastmod>2021-12-21T07:06:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/23/zorunlu-karsiliklar-hakkinda-teblig-sayi-2013-15de-degisiklik-yapilmasina-dair-teblig-sayi-2021-15/</loc>
		<lastmod>2021-12-23T07:50:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/23/turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-14/</loc>
		<lastmod>2021-12-23T07:50:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/23/anayasa-mahkemesinin-e-2019-32-k-2021-54-sayili-karari-7161-sayili-kanun-hk/</loc>
		<lastmod>2021-12-23T07:50:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/23/defter-beyan-sistemi-duyurusu-bilanco-usulunden-isletme-hesabi-esasina-gecis-islemleri/</loc>
		<lastmod>2021-12-23T10:55:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/24/teknoloji-gelistirme-bolgeleri-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2021-12-24T07:14:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/24/2022-yili-bilirkisilik-asgari-ucret-tarifesi/</loc>
		<lastmod>2021-12-24T07:14:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/24/2022-yili-taniklik-ucret-tarifesi/</loc>
		<lastmod>2021-12-24T07:14:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/24/24-aralik-2021-tarihli-resmi-gazetede-yayimlanan-yonetmelik-ve-tebligler/</loc>
		<lastmod>2021-12-24T07:14:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/25/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkinda-karar-karar-sayisi-4970/</loc>
		<lastmod>2021-12-25T11:36:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/25/7346-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2021-12-25T11:36:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/25/7349-gelir-vergisi-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2021-12-25T11:36:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/27/2022-yili-defter-tutma-ve-sinif-degistirme-hadleri/</loc>
		<lastmod>2021-12-27T07:48:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/27/ucret-gelirlerinin-asgari-ucrete-isabet-eden-kismi-gelir-vergisinden-istisna-tutuldu/</loc>
		<lastmod>2021-12-27T07:48:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/28/28-aralik-2021-tarihli-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2021-12-28T07:27:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/29/29-aralik-2021-tarihli-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2021-12-29T07:53:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/29/aralik-ayinda-yapilan-yeniden-degerleme-islemlerine-ait-verginin-beyan-ve-odeme-sureleri/</loc>
		<lastmod>2021-12-29T14:00:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2018/05/23/onemligeriye-yonelik-prim-tesviklerinden-yararlanmaya-dair-sgk-duyurusu/</loc>
		<lastmod>2021-12-30T07:20:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/31/30-aralik-2021-tarihli-2-mukerrer-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2021-12-31T11:01:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2021/12/31/31-aralik-2021-tarihli-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2021-12-31T11:01:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/2021-yili-sonu-mali-tablolari-icin-enflasyon-duzeltmesi-sartlari-olustu/</loc>
		<lastmod>2022-01-03T07:56:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/2022-yili-vergi-takvimi/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/sgk-bes-puanlik-indirimde-turkiye-geneli-borc-sorgusu-yapilacagina-iliskin-duyuru/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-30-12-2021-tarihli-ve-75935942-050-01-04-01-7413-01-7415-01-7416-01-7419-ve-01-7423-sayili-kararlari/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/31-aralik-2021-tarihli-3-mukerrer-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/31-aralik-2021-tarihli-4-mukerrer-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/31-aralik-2021-tarihli-5-mukerrer-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/31-aralik-2021-tarihli-6-mukerrer-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/31-aralik-2021-tarihli-7-mukerrer-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/ocak-2022-vergi-takvimi/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/mal-ve-hizmet-tedarikinde-gec-odemelerde-uygulanacak-temerrut-faiz-orani-ve-alacagin-tahsili-masraflari-icin-talep-edilebilecek-asgari-giderim-tutari-hakkinda-teblig-2/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/03/reeskont-ve-avans-islemlerinde-uygulanacak-faiz-oranlarinin-tespiti-3/</loc>
		<lastmod>2022-01-03T08:55:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/05/aday-cirak-ve-ciraklar-ile-isletmelerde-mesleki-egitim-goren-staj-veya-tamamlayici-egitime-devam-eden-ogrencilerin-ucretlerine-iliskin-alt-sinirlar-ile-bu-ucretlere-yonelik-devlet-katkisi-odemelerini/</loc>
		<lastmod>2022-01-05T14:57:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/06/turk-vatandasligi-kanununun-uygulanmasina-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-karar-sayisi-5072/</loc>
		<lastmod>2022-01-06T15:27:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/06/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-kararda-yapilan-degisikliklerle-ihracat-bedelleri-konusundaki-gelismeler/</loc>
		<lastmod>2022-01-06T15:27:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/06/odeme-gunleri-hakkinda-yonetmelik-degisikligi-hakkinda-sgk-genel-yazisi/</loc>
		<lastmod>2022-01-06T15:27:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/06/4-b-tarim-ve-ek-5-sigortalilarinin-primlerinin-6-aylik-donemler-halinde-tahakkuk-ettirilmesi-hakkinda-sgk-genel-yazisi/</loc>
		<lastmod>2022-01-06T15:27:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/06/enflasyon-duzeltmesine-iliskin-vergi-usul-kanunu-genel-tebligi-taslagi-hazirlandi/</loc>
		<lastmod>2022-01-06T17:58:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/07/kidem-tazminati-tavani-2022-1-donem/</loc>
		<lastmod>2022-01-07T09:53:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/07/sgk-genel-yazi-borcu-yoktur-aktivasyon-islemleri/</loc>
		<lastmod>2022-01-07T09:53:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/07/isveren-uygulama-tebliginin-yururlukten-kaldirilmasina-dair-teblig/</loc>
		<lastmod>2022-01-07T09:53:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/07/2022-yili-ocak-ayi-mahalli-idare-sozlesmeli-personeli-ucretleri-hakkinda-genelge/</loc>
		<lastmod>2022-01-07T14:50:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/07/sgk-genelgesi-2022-1-prime-esas-kazanclarin-alt-ve-ust-sinirlari-ile-bazi-islemlere-esas-tutarlar/</loc>
		<lastmod>2022-01-07T14:50:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/12/tl-mevduata-donusumde-kur-farki-ve-altin-kazanclarina-kurumlar-vergisi-istinasi-geliyor/</loc>
		<lastmod>2022-01-12T04:46:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/12/sgk-genel-yazi-beyanla-aylik-durdurma/</loc>
		<lastmod>2022-01-12T10:52:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/12/133505-7350-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2022-01-12T10:52:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/12/bagimsiz-denetim-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2022-01-12T10:52:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/12/turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-14de-degisiklik-yapilmasina-dair-teblig-sayi-2022-1/</loc>
		<lastmod>2022-01-12T10:52:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/12/altin-hesaplarindan-turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-16de-degisiklik-yapilmasina-dair-teblig-sayi-2022-2/</loc>
		<lastmod>2022-01-12T10:52:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/12/2022-maliyet-hesaplarinin-7-a-ve-7-b-seceneklerine-gore-tutulmasina-iliskin-hadler/</loc>
		<lastmod>2022-01-12T10:52:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/12/devlet-memurlari-yiyecek-yardimi-yonetmeligi-uygulama-tebligi-sira-no-2/</loc>
		<lastmod>2022-01-12T10:52:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/12/gelir-vergisi-genel-tebligi-seri-no-318-gvk-318/</loc>
		<lastmod>2022-01-12T10:52:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/13/bag-kur-ve-genel-saglik-sigortalilari-prim-borclari-olsa-bile-saglik-yardimlarindan-yararlanabilecek/</loc>
		<lastmod>2022-01-13T07:40:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/13/4760-sayili-ozel-tuketim-vergisi-kanununa-ekli-ii-sayili-listede-yer-alan%e2%80%88bazi-mallarin-ozel-tuketim-vergisi-oranlarina-esas-ozel-tuketim-vergisi-matrahlarinin-yeniden-tespiti-hakkinda-karar/</loc>
		<lastmod>2022-01-13T07:40:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/13/enflasyon-duzeltmesi-erteleniyor/</loc>
		<lastmod>2022-01-13T19:54:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/01/image.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/14/kgk-mesleki-sorumluluk-sigortasinin-yaptirilmasi-ve-policelerin-kurumumuza-bildirilmesine-iliskin-duyuru/</loc>
		<lastmod>2022-01-14T08:01:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/14/kooperatif-bilgi-sistemi-yonetmeligi/</loc>
		<lastmod>2022-01-14T08:01:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/14/kooperatif-ve-ust-kuruluslarinin-genel-kurul-toplantilarinin-usul-ve-esaslari-ile-bu-toplantilarda-bulundurulacak-bakanlik-temsilcisinin-nitelik-ve-gorevleri-hakkinda-yonetmelik/</loc>
		<lastmod>2022-01-14T08:01:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/14/kooperatifcilik-egitimi-yonetmeligi/</loc>
		<lastmod>2022-01-14T08:01:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/14/kooperatiflerde-elektronik-ortamda-yapilacak-genel-kurullara-iliskin-yonetmelik/</loc>
		<lastmod>2022-01-14T08:01:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/17/prime-esas-kazanc-miktarlari-ve-aciklamalar/</loc>
		<lastmod>2022-01-17T09:32:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/19/elektronik-haberlesme-sektorune-iliskin-tuketici-haklari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2022-01-19T17:59:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/19/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-73-doner-sermaye-islemleri/</loc>
		<lastmod>2022-01-19T17:59:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/19/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-40/</loc>
		<lastmod>2022-01-19T17:59:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/19/ymm-tasdik-raporlarinin-elektronik-ortamda-gonderilmesi-sirkuleri-2/</loc>
		<lastmod>2022-01-19T17:59:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/19/kamu-haznedarligi-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-karar-sayisi-5126/</loc>
		<lastmod>2022-01-19T17:59:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/19/4-7-1956-tarihli-ve-6772-sayili-kanun-kapsamina-giren-kurumlarda-calisan-iscilere-2022-yilinda-verilecek-ilave-tediyenin-surelerinin-belirlenmesi-hakkinda-karar-karar-sayisi-5124/</loc>
		<lastmod>2022-01-19T17:59:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/19/kar-payi-avansi-dagitimi-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2022-01-19T17:59:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/2022-hesap-donemi-denetim-standartlari-tds-seti/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/defter-beyan-sistemi-duyurusu-mukelleflerin-sicil-kayitlarinda-yapilan-degisiklikler/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/turkiye-finansal-raporlama-standartlari-buyuk-ve-orta-boy-isletmeler-icin-finansal-raporlama-standardi-kapsaminda-yuksek-enflasyonlu-ekonomilerde-finansal-raporlamanin-uygulanmasi/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/cek-defterlerinin-baski-sekline-ve-bankalarin-hamile-odemekle-yukumlu-oldugu-miktarin-belirlenmesine-iliskin-teblig-sayi-2010-2de-degisiklik-yapilmasina-dair-teblig-sayi-2022-3/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/odeme-ve-elektronik-para-kuruluslarinin-asgari-ozkaynak-miktarlarinin-yeniden-belirlenmesi-ile-ilgili-teblig/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/7351-sayili-bireysel-emeklilik-tasarruf-ve-yatirim-sistemi-kanunu-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/vuk-535-vergi-usul-kanunu-genel-tebligi-sira-no-509nde-degisiklik-yapilmasina-dair-teblig-sira-no-535/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/2022-kidem-tazminati-tavani-degisti/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/2022-yili-ocak-ayina-ait-yurtdisi-emsal-katsayilarina-iliskin-genelge-yeni/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/2022-yili-ocak-ayi-mahalli-idare-sozlesmeli-personeli-ucretleri-hakkinda-genelgede-degisiklik-yapilmasina-iliskin-genelge/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/2022-tevkif-yoluyla-kesilen-vergilerin-nakden-iadesine-yonelik-hadler/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/aralik-beyanname-ve-odeme-tarihleri-uzatildi/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/25/sgk-aralik-ayina-iliskin-muhsgk-verilme-suresinin-uzatilmasi/</loc>
		<lastmod>2022-01-25T14:42:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/26/yonetim-kurulu-karar-defteri-ile-mudurler-kurulu-karar-defterlerinin-kapanis-tasdikleri-ocak-ayi-sonuna-kadar-yaptirilmali-4/</loc>
		<lastmod>2022-01-26T05:43:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/26/katma-deger-vergisi-damga-vergisi-ve-muhtasar-ve-prim-hizmet-beyannamelerinin-verilme-ve-odeme-surelerinin-uzatilmasina-iliskin-sirkuler-yayinlandi/</loc>
		<lastmod>2022-01-26T07:57:50+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/01/image-1.jpeg</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/01/image-2.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/27/esnaf-ve-sanatkar-meslek-kollari-listesi-guncellendi/</loc>
		<lastmod>2022-01-27T10:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/27/tasinmaz-kultur-varliklarina-yardim-saglanmasina-dair-yonetmelik-kapsamindaki-parasal-limitlerin-guncellenmesi-hakkinda-teblig-no-2022-2/</loc>
		<lastmod>2022-01-27T10:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/27/kultur-varliklari-ihale-yonetmeligi-kapsamindaki-parasal-limitlerin-guncellenmesi-hakkinda-teblig-no-2022-1/</loc>
		<lastmod>2022-01-27T10:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/27/sermaye-piyasasi-araclarinin-teminatli-ihracina-iliskin-usul-ve-esaslar-hakkinda-teblig-ii-31-b-1/</loc>
		<lastmod>2022-01-27T10:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/27/2022-yili-bilirkisilik-basvuru-usul-ve-esaslari-ile-bilirkisilige-kabule-iliskin-duyuru/</loc>
		<lastmod>2022-01-27T10:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/27/defter-beyan-sistemi-sik-sorulan-sorular-kilavuzu-ver-1-2/</loc>
		<lastmod>2022-01-27T10:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/27/korumali-isyerleri-hakkinda-yonetmelik/</loc>
		<lastmod>2022-01-27T10:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/27/gelir-vergisi-genel-tebligi-seri-no-319-gvk-319/</loc>
		<lastmod>2022-01-27T10:41:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/28/sgk-cari-donem-mahsuplarinin-yapilmayacagina-iliskin-duyuru/</loc>
		<lastmod>2022-01-28T15:22:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/29/yabanci-paralarin-ve-altin-hesaplarinin-turk-lirasi-mevduat-ve-katilma-hesaplarina-donusturulmesinden-elde-edilen-kazanclara-iliskin-istisna-uygulamasina-iliskin-teblig-taslagi/</loc>
		<lastmod>2022-01-29T08:36:44+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/01/image-1.jpeg</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/30/birden-fazla-ucret-geliri-olanlar-icin-en-yuksek-ucret-beyanina-iliskin-form-ornegi/</loc>
		<lastmod>2022-01-30T17:54:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/30/asgari-ucretin-gelir-ve-damga-vergisinden-istisna-edilmesi/</loc>
		<lastmod>2022-01-30T17:54:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/30/basin-ve-yayim-faaliyetleri-ile-ilgili-2022-1-sayili-cumhurbaskanligi-genelgesi/</loc>
		<lastmod>2022-01-30T17:54:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/30/bankalarca-ticari-musterilerden-alinabilecek-ucretlere-iliskin-usul-ve-esaslar-hakkinda-teblig-sayi-2020-4de-degisiklik-yapilmasina-dair-teblig-sayi-2022-4/</loc>
		<lastmod>2022-01-30T17:54:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/30/serbest-bolgeler-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-3/</loc>
		<lastmod>2022-01-30T17:54:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/30/6550-sayili-arastirma-altyapilarinin-desteklenmesine-dair-kanunun-uygulanmasina-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2022-01-30T17:54:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/01/30/7352-sayili-vergi-usul-kanunu-ile-kurumlar-vergisi-kanununda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2022-01-30T17:55:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/01/subat-2022-vergi-takvimi/</loc>
		<lastmod>2022-02-01T12:00:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/01/yurt-disinda-yerlesik-vatandaslar-mevduat-ve-katilim-sistemi-yuvam-hesaplari-hakkinda-teblig-sayi-2022-7/</loc>
		<lastmod>2022-02-01T12:00:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/01/ticari-reklam-ve-haksiz-ticari-uygulamalar-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-4/</loc>
		<lastmod>2022-02-01T12:00:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/01/kooperatif-ve-ust-kuruluslarinin-denetimine-dair-yonetmelik/</loc>
		<lastmod>2022-02-01T12:00:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/01/altin-hesaplarindan-turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-16de-degisiklik-yapilmasina-dair-teblig-sayi-2022-6/</loc>
		<lastmod>2022-02-01T12:00:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/02/turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-14de-degisiklik-yapilmasina-dair-teblig-sayi-2022-5/</loc>
		<lastmod>2022-02-02T15:13:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/02/defter-beyan-sistemi-duyurusu-basit-usul-mukellefler-hakkinda/</loc>
		<lastmod>2022-02-02T15:13:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/02/kooperatiflerin-dis-denetiminde-meslek-mensuplarinin-gorevlendirilmesi/</loc>
		<lastmod>2022-02-02T15:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/02/kurum-gecici-vergi-beyannamesinde-kvk-gecici-mad-14-1-a-kapsaminda-degerlemeden-dogan-kazanc-istisnasina-iliskin-degisiklik/</loc>
		<lastmod>2022-02-02T15:13:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/02/6306-sayili-kanun-kapsaminda-hak-sahiplerince-bankalardan-kullanilacak-kredilere-saglanacak-faiz-destegine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-5144/</loc>
		<lastmod>2022-02-02T15:13:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/02/uluslararasi-isgucu-kanunu-uygulama-yonetmeligi/</loc>
		<lastmod>2022-02-02T15:13:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/03/yapi-muteahhitlerinin-siniflandirilmasi-ve-kayitlarinin-tutulmasi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-3/</loc>
		<lastmod>2022-02-03T08:13:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/03/9647/</loc>
		<lastmod>2022-02-03T14:11:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/04/sgk-genelgesi-2022-2-2016-16-numarali-genelgede-degisiklik/</loc>
		<lastmod>2022-02-04T07:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/04/sgk-genel-yazi-sosyal-yardimlasma-ve-dayanisma-vakiflari/</loc>
		<lastmod>2022-02-04T07:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/04/iskollari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2022-02-04T07:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/08/sgk-genel-yazi-2022-ocak-aylik-artislari-ve-gelir-aylik-alt-sinirlari/</loc>
		<lastmod>2022-02-08T08:21:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/08/2022-1-donem-yurt-ici-ve-yurt-disi-gelir-vergisinden-istisna-harcirah-tutarlari/</loc>
		<lastmod>2022-02-08T08:21:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/09/ticaret-bakanligi-piyasa-gozetimi-ve-denetimi-yonetmeligi/</loc>
		<lastmod>2022-02-09T14:36:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/09/defter-beyan-sistemi-stopaj-0003-vergi-kodu-mukellefiyet-donem-tipinin-uc-ayliktan-aylik-doneme-donusturulmesi/</loc>
		<lastmod>2022-02-09T14:36:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/10/2-no-lu-katma-deger-vergisi-beyannamesinde-degisiklik/</loc>
		<lastmod>2022-02-10T08:46:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/10/teknoloji-gelistirme-bolgeleri-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-3/</loc>
		<lastmod>2022-02-10T08:46:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/12/sgk-e-tebligat-uygulamasina-eskisehir-ilinde-baslanilmasi-hakkinda-duyuru/</loc>
		<lastmod>2022-02-12T18:37:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/12/defter-beyan-duyurusu-2-no-lu-kdv-beyannamesine-eklenen-tur-kodlari/</loc>
		<lastmod>2022-02-12T18:37:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/12/vergi-usul-kanunu-genel-tebligi-sira-no-536-vuk-536/</loc>
		<lastmod>2022-02-12T18:37:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/12/kurumlar-vergisi-genel-tebligi-seri-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-no-19/</loc>
		<lastmod>2022-02-12T18:37:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/12/muhtasar-ve-prim-hizmet-beyannamesine-yonelik-yeni-duzenlemelere-iliskin-kilavuz/</loc>
		<lastmod>2022-02-12T18:37:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/12/yapi-denetimi-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2022-02-12T18:37:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/12/yapi-sahipleri-ile-yapi-denetimi-hizmet-sozlesmesi-imzalayacak-yapi-denetim-kuruluslarinin-elektronik-ortamda-belirlenmesine-iliskin-usul-ve-esaslara-dair-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2022-02-12T18:37:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/12/bazi-mukelleflerin-e-fatura-ve-e-deftere-gecis-sureleri/</loc>
		<lastmod>2022-02-12T18:37:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/13/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-5189/</loc>
		<lastmod>2022-02-13T10:00:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/13/duyuru-546/</loc>
		<lastmod>2022-02-13T14:11:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/15/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkindaki-24-12-2021-tarihli-ve-4970-sayili-cumhurbaskani-karari-ile-30-12-2021-tarihli-ve-5046-sayili-cumhurbas/</loc>
		<lastmod>2022-02-15T19:25:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/15/guncel-kdv-oranlari-5189-sayili-cumhurbaskanligi-karari-islenmis/</loc>
		<lastmod>2022-02-15T19:25:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/15/sgk-genelgesi-2022-3-5510-sayili-kanunun-ek-20-nci-maddesi-kapsaminda-prim-tesviklerinden-yararlanma/</loc>
		<lastmod>2022-02-15T19:25:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/15/5189-sayili-cumhurbaskani-karari-ile-ilgili-duzeltme/</loc>
		<lastmod>2022-02-15T19:25:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/15/kazanclari-basit-usulde-tespit-edilen-mukelleflerde-gelir-vergisi-istisnasi-rehberi/</loc>
		<lastmod>2022-02-15T19:25:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/15/defter-beyan-duyurusu-basit-usule-tabi-olan-mukellefler/</loc>
		<lastmod>2022-02-15T19:25:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/17/17-subat-2022-gunu-sonuna-kadar-verilmesi-gereken-2021-iv-gecici-vergi-donemine-ekim-kasim-aralik-ait-gelir-ve-kurum-gecici-vergi-beyannamelerinin-verilme-ve-odeme-surelerinin-uzatilmasina-iliskin/</loc>
		<lastmod>2022-02-17T06:21:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/17/vuk-genel-tebligi-sira-no-535-ile-kapsami-genisleyen-e-belge-ve-e-defter-uygulamalari/</loc>
		<lastmod>2022-02-17T18:11:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/18/e-beyanname-guncellemeleri/</loc>
		<lastmod>2022-02-18T07:32:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/22/18-subat-2022-tarihli-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2022-02-22T11:23:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/22/2022-yili-kisisel-verilerin-korunmasi-kanunu-kapsaminda-idari-para-cezasi-tutarlari/</loc>
		<lastmod>2022-02-22T11:23:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/22/bes-cayma-ve-ayrilma-hakki-ve-45-yas-ustu-calisanlar-hakkinda-duyuru/</loc>
		<lastmod>2022-02-22T11:23:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/22/sosyal-guvenlik-kurumu-nezdindeki-verilerin-korunmasina-ve-islenmesine-iliskin-yonetmelik/</loc>
		<lastmod>2022-02-22T11:23:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/22/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-74-parasal-sinirlar-ve-oranlar/</loc>
		<lastmod>2022-02-22T11:23:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/22/2022-kanuni-faiz-ve-temerrut-faiz-oranlari/</loc>
		<lastmod>2022-02-22T11:23:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/22/33-vergi-haftasi-21-27-subat-2022/</loc>
		<lastmod>2022-02-22T11:23:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/23/dernek-vakif-sandik-ve-diger-kuruluslardan-bireysel-emeklilik-sistemine-aktarimlara-iliskin-genelge-2022-4/</loc>
		<lastmod>2022-02-23T18:26:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/23/sgk-isverenin-yukumlulukleri/</loc>
		<lastmod>2022-02-23T18:26:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/23/katma-deger-vergisi-sikca-sorulan-sorular/</loc>
		<lastmod>2022-02-23T18:26:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/23/22-subat-2022-tarihli-resmi-gazetede-yayimlanan-ulusal-meslek-standartlarina-dair-tebligler/</loc>
		<lastmod>2022-02-23T18:26:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/25/24-subat-2022-tarihli-ve-31760-sayili-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2022-02-25T09:25:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/25/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-5209/</loc>
		<lastmod>2022-02-25T09:25:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/25/2022-ocak-ayina-iliskin-cari-ay-prim-borclarinin-odeme-suresi-hakkinda-duyuru/</loc>
		<lastmod>2022-02-25T09:25:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/02/25/milletlerarasi-tahkim-ucret-tarifesi-hakkinda-teblig-2/</loc>
		<lastmod>2022-02-25T09:25:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/02/ucret-gelirlerinin-beyaninda-onemli-noktalar/</loc>
		<lastmod>2022-03-02T09:35:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/02/mart-2022-vergi-takvimi/</loc>
		<lastmod>2022-03-02T09:35:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/02/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-5249/</loc>
		<lastmod>2022-03-02T09:35:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/02/yillik-gelir-vergisi-beyannamesi-rehber-ve-brosurleri-yayimlandi/</loc>
		<lastmod>2022-03-02T09:35:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/02/kgk-doviz-altin-donusumlu-kur-fiyat-korumali-tl-mevduat-hesaplarinin-muhasebelestirilmesi-hakkinda-duyuru/</loc>
		<lastmod>2022-03-02T09:35:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/02/2021-gelir-vergisi-beyanname-duzenleme-rehberi/</loc>
		<lastmod>2022-03-02T09:35:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/07/defter-beyan-duyurusu-genc-girisimci-kazanc-istisnasi/</loc>
		<lastmod>2022-03-07T12:45:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/07/2022-yili-bilirkisilik-basvurulari-icin-ek-sure-verilmesine-dair-duyuru/</loc>
		<lastmod>2022-03-07T12:45:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/07/kgk-karari-buyuk-ve-orta-boy-isletmeler-icin-finansal-raporlama-standardina-iliskin-degisikligin-yayimlanmasi/</loc>
		<lastmod>2022-03-07T12:45:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/07/altin-hesaplarindan-turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-16de-degisiklik-yapilmasina-dair-teblig-sayi-2022-10/</loc>
		<lastmod>2022-03-07T12:45:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/07/turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-14de-degisiklik-yapilmasina-dair-teblig-sayi-2022-9/</loc>
		<lastmod>2022-03-07T12:45:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/07/rekabet-kurulundan-izin-alinmasi-gereken-birlesme-ve-devralmalar-hakkinda-teblig-ve-birlesme-ve-devralmalarin-degerlendirilmesi-hakkinda-kilavuzlara-iliskin-degisiklikler/</loc>
		<lastmod>2022-03-07T12:45:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/10/icra-ve-iflas-kanunu-uyarinca-elektronik-ortamda-yapilacak-satislarin-usulu-hakkinda-yonetmelik/</loc>
		<lastmod>2022-03-10T14:05:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/10/hazine-ve-maliye-bakanligi-muhasebat-kontrolorlugu-yonetmeligi/</loc>
		<lastmod>2022-03-10T14:05:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/10/hazine-ve-maliye-bakanligi-muhasebe-denetmenligi-yonetmeligi/</loc>
		<lastmod>2022-03-10T14:05:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/13/vergiye-uyumlu-mukelleflere-yuzde-5-vergi-indirimi-brosuru-yayinlandi/</loc>
		<lastmod>2022-03-13T08:22:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/14/altin-cinsinden-fiziki-varliklarin-finansal-sisteme-kazandirilmasi-hakkinda-teblig-sayi-2022-11/</loc>
		<lastmod>2022-03-14T13:43:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/14/altin-hesaplarindan-turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-16de-degisiklik-yapilmasina-dair-teblig-sayi-2022-12/</loc>
		<lastmod>2022-03-14T13:43:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/18/yurt-disina-cikis-harci-tutarinin-yeniden-belirlenmesine-dair-karar-karar-sayisi-5307/</loc>
		<lastmod>2022-03-18T08:07:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/18/kucuk-ve-orta-buyuklukteki-isletmelerin-tanimi-nitelikleri-ve-siniflandirilmasi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-karar-sayisi-5315/</loc>
		<lastmod>2022-03-18T08:07:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/18/is-sagligi-ve-guvenligine-iliskin-isyeri-tehlike-siniflari-tebliginde-degisiklik-yapilmasina-dair-teblig-4/</loc>
		<lastmod>2022-03-18T08:07:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/23/kgk-ffms-t1in-yayimlanmasi-karari/</loc>
		<lastmod>2022-03-23T09:46:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/23/kuyum-ticareti-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2022-03-23T09:46:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/23/teknolojik-urun-yatirim-destek-programi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2022-03-23T09:46:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/23/altin-hesaplarindan-turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-16de-degisiklik-yapilmasina-dair-teblig-sayi-2022-15/</loc>
		<lastmod>2022-03-23T09:46:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/23/turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-14de-degisiklik-yapilmasina-dair-teblig-sayi-2022-14/</loc>
		<lastmod>2022-03-23T09:46:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/23/yurt-disinda-yerlesik-vatandaslar-mevduat-ve-katilim-sistemi-yuvam-hesaplari-hakkinda-teblig-sayi-2022-7de-degisiklik-yapilmasina-dair-teblig-sayi-2022-13/</loc>
		<lastmod>2022-03-23T09:46:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/23/kgk-denetim-kuruluslarinca-yapilacak-yillik-harc-odemelerine-iliskin-duyuru/</loc>
		<lastmod>2022-03-23T09:46:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/23/6802-sayili-gider-vergileri-kanununun-33-uncu-maddesinde-yer-alan-banka-ve-sigorta-muameleleri-karar-sayisi-5349/</loc>
		<lastmod>2022-03-23T09:46:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/23/ozel-guvenlik-hizmetlerine-dair-kanunun-uygulanmasina-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2022-03-23T09:46:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/24/sgkdan-kidem-tazminatina-esas-yazi-alinarak-isten-ayrilma/</loc>
		<lastmod>2022-03-24T07:22:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/29/bilgi-sistemleri-ve-is-surecleri-bagimsiz-denetimine-iliskin-rapor-hakkinda-teblig/</loc>
		<lastmod>2022-03-29T12:29:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/29/yuvam-hesaplari-hakkinda-teblige-iliskin-uygulama-talimati/</loc>
		<lastmod>2022-03-29T12:29:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/29/katma-deger-vergisi-oranlarinda-degisiklik-karar-sayisi-5359/</loc>
		<lastmod>2022-03-29T12:29:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/29/kdv-oranlarinda-yapilan-yeni-duzenlemeler/</loc>
		<lastmod>2022-03-29T12:29:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/30/gumruk-genel-tebligi-gumruk-tarife-cetveli-izahnamesi-seri-no-4/</loc>
		<lastmod>2022-03-30T07:27:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/31/sgk-genel-yazi-7351-sayili-kanun/</loc>
		<lastmod>2022-03-31T08:24:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/03/31/organize-sanayi-bolgeleri-uygulama-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-3/</loc>
		<lastmod>2022-03-31T08:24:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/02/nisan-2022-vergi-takvimi/</loc>
		<lastmod>2022-04-02T07:39:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/02/7392-tuketicinin-korunmasi-hakkinda-kanun-ile-kat-mulkiyeti-kanununda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2022-04-02T07:39:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/02/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlarina-iliskin-22-7-2006-tarihli-ve-2006-10731-sayili-bakanlar-kurulu-kararinin-eki-kararda-degisiklik-yapilmasi-hakki/</loc>
		<lastmod>2022-04-02T07:39:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/02/yuksek-kalitede-finansal-tablolarin-olusturulmasinda-bagimsiz-denetimin-onemi-makaleler/</loc>
		<lastmod>2022-04-02T07:39:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/02/sarj-hizmeti-yonetmeligi/</loc>
		<lastmod>2022-04-02T07:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/05/gib-2021-kurumlar-vergisi-beyan-rehberi/</loc>
		<lastmod>2022-04-05T07:28:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/05/anayasa-mahkemesi-2019-1450-basvuru-numarali-karari-fazla-calisma-ucretinin-odenmemesi-mulkiyet-hakkinin-ihlali/</loc>
		<lastmod>2022-04-05T07:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/07/2022-yili-birinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani/</loc>
		<lastmod>2022-04-07T07:04:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/07/telif-haklari-alaninda-meslek-birlikleri-yonetmeligi-karar-sayisi-5405/</loc>
		<lastmod>2022-04-07T07:04:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/08/turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig-sayi-2021-14de-degisiklik-yapilmasina-dair-teblig-sayi-2022-16/</loc>
		<lastmod>2022-04-08T08:02:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/08/aktif-isgucu-hizmetlerinin-yurutulmesine-iliskin-usul-ve-esaslar-hakkinda-yonetmelik/</loc>
		<lastmod>2022-04-08T08:03:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/14/1-milyon-ve-uzeri-teknokent-kazanc-istisnasindan-veya-ar-ge-indiriminden-yararlanan-mukelleflere-hatirlatmalar/</loc>
		<lastmod>2022-04-14T07:37:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/14/2021-takvim-yilina-ait-seffaflik-raporlarina-iliskin-duyuru/</loc>
		<lastmod>2022-04-14T07:37:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/15/7394-sayili-hazineye-ait-tasinmaz-mallarin-degerlendirilmesi-ve-katma-deger-vergisi-kanununda-degisiklik/</loc>
		<lastmod>2022-04-15T07:19:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/19/defter-beyan-sistemi-duyurusu-muhtasar-beyanname-verme-donem-degisikligi-bildirimi/</loc>
		<lastmod>2022-04-19T09:28:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/19/ihracat-bedelinin-bankaya-bozdurulmasina-iliskin-zorunluluk-yukseltildi/</loc>
		<lastmod>2022-04-19T09:28:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/19/4760-sayili-ozel-tuketim-vergisi-kanununa-ekli-iii-sayili-listenin-a-cetvelinde-yer-alan-bazi-mallara-uygulanan-asgari-maktu-vergi-tutarinin-yeniden-belirlenmesi-hakkinda-karar-karar-sayisi-5429/</loc>
		<lastmod>2022-04-19T09:28:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/19/4760-sayili-ozel-tuketim-vergisi-kanununun-eki-iii-sayili-listenin-b-cetvelinde-yer-alan-bazi-mallara-uygulanan-ozel-tuketim-vergisi-oranlarinin-yeniden-belirlenmesi-hakkinda-karar-karar-sayisi/</loc>
		<lastmod>2022-04-19T09:28:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/19/4760-sayili-ozel-tuketim-vergisi-kanununa-ekli-iv-sayili-listede-yer-alan-bazi-mallarin-ozel-tuketim-vergisi-oranlarina-esas-ozel-tuketim-vergisi-matrahlarinin-yeniden-tespiti-hakkinda-karar-karar/</loc>
		<lastmod>2022-04-19T09:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/19/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karara-iliskin-teblig-teblig-no-2008-32-34de-degisiklik-yapilmasina-dair-teblig-no-2022-32-66/</loc>
		<lastmod>2022-04-19T09:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/19/is-teftisi-hakkinda-yonetmelik-karar-sayisi-5434/</loc>
		<lastmod>2022-04-19T09:28:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/19/anayasa-mahkemesinin-2018-11988-basvuru-numarali-karari-pdks-parmak-izi-kayit-sistemi/</loc>
		<lastmod>2022-04-19T09:28:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/20/ithalatta-ilave-gumruk-vergisi-uygulanmasina-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-5444/</loc>
		<lastmod>2022-04-20T13:47:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/20/hizmet-akdinin-olmadigi-veya-askida-oldugu-donemde-odenen-yillik-izin-ucreti-sigorta-primine-nasil-tabi-tutulur/</loc>
		<lastmod>2022-04-20T13:47:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/04/20/hizmet-akdinin-olmadigi-donemde-sigortalilara-yapilan-geriye-yonelik-odemeler-sigorta-primine-tabi-midir/</loc>
		<lastmod>2022-04-20T13:47:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/06/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-41/</loc>
		<lastmod>2022-05-06T09:00:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/06/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karara-iliskin-2022-32-66-sayili-teblige-iliskin-duyuru/</loc>
		<lastmod>2022-05-06T09:00:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/06/posta-ve-hizli-kargo-yoluyla-tasinan-esyanin-gumruk-islemlerine-iliskin-teblig-seri-no-1/</loc>
		<lastmod>2022-05-06T09:00:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/06/sgk-isveren-temsilciligi-uygulamasi/</loc>
		<lastmod>2022-05-06T09:00:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/06/fesih-vefat-isi-terk-ve-disiplin-cezasi-alma-durumlarinda-beyanname-ve-bildirimlerin-hangi-meslek-mensubu-tarafindan-gonderilecegi-hakkinda-duyuru/</loc>
		<lastmod>2022-05-06T09:00:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/06/2022-mart-ayi-sigorta-primlerinin-son-odeme-tarihi/</loc>
		<lastmod>2022-05-06T09:00:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/06/sgk-genel-yazi-sgk-isveren-temsilcisi/</loc>
		<lastmod>2022-05-06T09:00:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/06/sgk-genel-yazi-issizlik-sigortasi-primi/</loc>
		<lastmod>2022-05-06T09:00:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/09/kgk-2021-takvim-yilina-ait-gelirlerin-kurumumuza-bildirilmesine-iliskin-duyuru/</loc>
		<lastmod>2022-05-09T11:19:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/11/denetim-sektorune-ait-2021-donemi-verileri-ile-bagimsiz-denetime-tabi-reel-sektor-isletmelerine-iliskin-2020-donemi-temel-gostergeleri-raporu/</loc>
		<lastmod>2022-05-11T14:32:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/13/17-mayis-2022-gunu-sonuna-kadar-verilmesi-gereken-2022-i-gecici-vergi-donemine-ocak-subat-mart-ait-gelir-ve-kurum-gecici-vergi-beyannamelerinin-verilme-ve-odeme-surelerinin-uzatilmasi/</loc>
		<lastmod>2022-05-13T14:54:02+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/05/image.webp</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/16/gecici-vergi-beyannamelerinin-verilme-ve-odeme-sureleri-uzatildi/</loc>
		<lastmod>2022-05-16T07:54:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/16/vuk-ve-kvkg-tebligleri-yayimlandi/</loc>
		<lastmod>2022-05-16T07:54:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/16/kurumlar-vergisi-genel-tebligi-seri-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-no-20/</loc>
		<lastmod>2022-05-16T07:54:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/16/ihracat-yapan-kurumlarin-munhasiran-ihracattan-elde-ettikleri-kazanclarina-kurumlar-vergisi-oraninin-1-puan-indirimli-uygulanmasi/</loc>
		<lastmod>2022-05-16T07:54:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/18/mali-suclari-arastirma-kurulu-genel-tebligi-sira-no-19nde-degisiklik-yapilmasina-iliskin-teblig-sira-no-20mali-suclari-arastirma-kurulu-genel-tebligi-sira-no-19nde-d/</loc>
		<lastmod>2022-05-18T07:03:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/24/sgk-idari-para-cezalarinda-ipc-indirim-uygulamasi/</loc>
		<lastmod>2022-05-24T14:40:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/25/531-sira-no-lu-vergi-usul-kanunu-genel-tebliginin-7-nci-maddesinin-1-numarali-fikrasinin-b-bendi-ile-gecici-1-inci-maddesinde-belirlenen-teminat-verme-suresinin-uzatilmasina-iliskin-sirkuler-yayin/</loc>
		<lastmod>2022-05-25T14:00:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/26/gvk-320-gelir-vergisi-genel-tebligi-seri-no-320/</loc>
		<lastmod>2022-05-26T07:04:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/26/sgk-kayit-gecersizligi-durumlari-ve-idari-para-cezalari/</loc>
		<lastmod>2022-05-26T14:31:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/27/4760-sayili-ozel-tuketim-vergisi-kanununun-eki-iii-sayili-listenin-a-ve-b-cetvellerinde-yer-alan-bazi-mallara-uygulanan-asgari-maktu-ve-maktu-vergi-tutarlarinin-yeniden-belirlenmesi-ile-anilan-k/</loc>
		<lastmod>2022-05-27T07:09:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/27/2464-sayili-belediye-gelirleri-kanununun-21-inci-maddesinde-yer-alan-eglence-vergisi-nispetleri-ile-ilgili-9-12-1997-tarihli-ve-97-10349-sayili-bakanlar-kurulu-kararinin-eki-kararda-degisiklik-yapil-4/</loc>
		<lastmod>2022-05-27T07:09:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/27/5746-sayili-arastirma-gelistirme-ve-tasarim-faaliyetlerinin-desteklenmesi-hakkinda-kanun-genel-tebligi-seri-no-9/</loc>
		<lastmod>2022-05-27T07:09:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/28/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-42/</loc>
		<lastmod>2022-05-28T12:04:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/30/defter-beyan-duyurusu-basit-usul-kazanc-duzenlemeleri/</loc>
		<lastmod>2022-05-30T07:43:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/05/31/vuk-538-vergi-usul-kanunu-genel-tebligi-sira-no-538/</loc>
		<lastmod>2022-05-31T07:48:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/01/e-defter-olusturulma-ve-imzalanma-suresi-ile-beratlarinin-yuklenme-sureleri-uzatildi/</loc>
		<lastmod>2022-06-01T07:15:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/01/haziran-2022-vergi-takvimi/</loc>
		<lastmod>2022-06-01T07:15:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/01/kdv1-kdv2-kdv2b-ve-kdv9015-beyannamelerinde-degisiklik/</loc>
		<lastmod>2022-06-01T09:27:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/02/istege-bagli-tam-tevkifata-konu-edilebilecek-mal-teslimi-ve-hizmet-ifasi-halleri/</loc>
		<lastmod>2022-06-02T07:52:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/06/defter-beyan-sistemi-duyurusu-41-seri-no-lu-kdv-tebligi-ile-ilgili/</loc>
		<lastmod>2022-06-06T08:24:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/06/e-fatura-e-irsaliye-ve-e-defter-gecis-takvimi-1-temmuz-2022-tarihinden-itibaren/</loc>
		<lastmod>2022-06-06T13:09:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/07/varlik-barisindan-yararlanmak-icin-son-tarih-30-haziran-2022/</loc>
		<lastmod>2022-06-07T11:20:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/07/basit-usule-tabi-mukelleflere-yonelik-bilgilendirme/</loc>
		<lastmod>2022-06-07T11:20:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/08/sosyal-icerik-ureticiligi-ile-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi-brosuru-yayinlandi/</loc>
		<lastmod>2022-06-08T09:12:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/10/yabanci-para-yukumlulukler-icin-turk-lirasi-cinsinden-menkul-kiymet-tesisi-hakkinda-teblig-sayi-2022-20/</loc>
		<lastmod>2022-06-10T07:14:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/11/6802-sayili-gider-vergileri-kanununun-33-uncu-maddesinde-yer-alan-banka-ve-sigorta-muameleleri-vergisi-nispetlerinin-tespiti-hakkindaki-28-8-1998-tarihli-ve-98-11591-sayili-bakanlar-kurulu-kararinin-3/</loc>
		<lastmod>2022-06-11T11:04:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/11/7409-sayili-avukatlik-kanunu-ile-turk-borclar-kanununda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2022-06-11T11:04:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/13/bagimsiz-denetcilik-sinavi-sorulari-ve-cevap-anahtari-11-haziran-2022/</loc>
		<lastmod>2022-06-13T08:29:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/14/sgk-genel-yazi-7351-sayili-kanun-sure-uzatimi/</loc>
		<lastmod>2022-06-14T11:27:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/15/7410-sayili-cevre-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2022-06-15T06:54:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/16/vergi-kimlik-numarasi-genel-tebligi-sira-no-2nde-degisiklik-yapilmasina-dair-teblig-sira-no-5/</loc>
		<lastmod>2022-06-16T13:22:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/17/kimlik-bildirme-kanununun-uygulanmasi-ile-ilgili-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2022-06-17T06:53:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/17/konkordato-gider-avansi-tarifesi-2/</loc>
		<lastmod>2022-06-17T06:53:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/20/eski-nesil-pompa-odeme-kaydedici-cihazlarin-yeni-nesil-akaryakit-pompa-odeme-kaydedici-cihazlara-gecis-zorunluluguna-yonelik-sure-uzatimina-iliskin-duyuru/</loc>
		<lastmod>2022-06-20T09:06:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/21/kvkk-cerez-uygulamalari-hakkinda-rehber-yayimladi/</loc>
		<lastmod>2022-06-21T07:46:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/23/anayasa-mahkemesi-karari-e-2019-80-k-2022-31-213-sayili-kanun-hk/</loc>
		<lastmod>2022-06-23T08:33:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/23/2021-yili-tam-tasdik-raporlarinin-verilme-suresi/</loc>
		<lastmod>2022-06-23T08:33:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/24/istege-bagli-tam-tevkifat-uygulamasi-kdv-sirkuleri-69/</loc>
		<lastmod>2022-06-24T11:14:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/24/sgk-genelgesi-2022-11-2011-13-sayili-genelge/</loc>
		<lastmod>2022-06-24T11:14:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/24/gib-istege-bagli-tam-tevkifat-sozlesmeleri-bilgi-girisi-hakkinda-duyuru/</loc>
		<lastmod>2022-06-24T11:14:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/24/2022-mayis-ayi-sgk-prim-borclarinin-kdv-mahsubu-yoluyla-odenmesi%cc%87-hakkinda-duyuru/</loc>
		<lastmod>2022-06-24T13:38:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/24/bddkdan-tl-ticari-kredi-kullaniminda-yeni-kosul-15-milyon-ustu-nakdi-doviz-varligi-bulunan-sirketlere-kisitlama/</loc>
		<lastmod>2022-06-24T19:14:24+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/06/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/27/2022-mali-tatil-uygulamalari/</loc>
		<lastmod>2022-06-27T09:33:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/28/vergi-incelemelerinde-uyulacak-usul-ve-esaslar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2022-06-28T07:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/28/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkinda-karar-karar-sayisi-5752/</loc>
		<lastmod>2022-06-28T07:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/28/7412-sayili-istanbul-finans-merkezi-kanunu/</loc>
		<lastmod>2022-06-28T07:16:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/29/defter-beyan-sistemi-genel-kullanim-kilavuzu-guncellendi/</loc>
		<lastmod>2022-06-29T06:47:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/29/kgk-duyurusu-bddknin-24-06-2022-tarihli-kurul-karari-bagimsiz-denetime-tabi-olma-hakkinda/</loc>
		<lastmod>2022-06-29T06:47:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/06/30/2021-kurumlar-vergisi-beyannamesi-tam-tasdik-raporlarinin-verilme-suresine-iliskin-duyuru/</loc>
		<lastmod>2022-06-30T08:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/01/e-belge-uygulamalarina-iliskin-gib-duyurusu-hakkinda-aciklamalar/</loc>
		<lastmod>2022-07-01T07:01:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/01/asgari-ucret-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2022-07-01T07:01:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/04/100-tl-asgari-ucret-destegi/</loc>
		<lastmod>2022-07-04T11:19:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/05/2022-kidem-tazminati-tavani-2-donem-aciklandi/</loc>
		<lastmod>2022-07-05T06:35:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/07/7416-sayili-elektronik-ticaretin-duzenlenmesi-hakkinda-kanunda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2022-07-07T07:24:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/07/tahsilat-genel-tebligi-seri-a-sira-no-1de-degisiklik-yapilmasina-dair-teblig-seri-a-sira-no-14/</loc>
		<lastmod>2022-07-07T07:24:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/07/1-temmuz-aralik-2022-donemi-asgari-ucrete-bagli-parametreler/</loc>
		<lastmod>2022-07-07T13:27:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/08/1-temmuz-2022-tarihinden-itibaren-kidem-tazminati-tavani/</loc>
		<lastmod>2022-07-08T07:38:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/08/1-temmuz-2022-31-aralik-2022-yurtici-ve-yurtdisi-harcirah-tutarlari/</loc>
		<lastmod>2022-07-08T07:38:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/08/193-sayili-gelir-vergisi-kanununun-23-uncu-maddesinde-yer-alan-tutarlarla-ilgili-kararin-yururluge-konulmasi-hakkinda-karar-karar-sayisi-5799/</loc>
		<lastmod>2022-07-08T07:38:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/20/2022-yili-ikinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-oranina-iliskin-sirkuler/</loc>
		<lastmod>2022-07-20T07:11:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/21/6183-sayili-amme-alacaklarinin-tahsil-usulu-hakkinda-kanunun-51-inci-maddesinin-birinci-fikrasinda-yer-alan-gecikme-zammi-oraninin-her-ay-icin-ayri-ayri-uygulanmak-uzere-25-olarak-belirlenmesi-hakk/</loc>
		<lastmod>2022-07-21T08:04:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/21/teknoloji-gelistirme-bolgeleri-ile-ar-ge-veya-tasarim-merkezleri-bolge-ve-merkezler-disinda-gecirilen-sureler/</loc>
		<lastmod>2022-07-21T08:04:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/21/tahsilat-genel-tebligi-seri-c-sira-no-6-tecil-faizi-orani/</loc>
		<lastmod>2022-07-21T08:04:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/21/tahsilat-genel-tebligi-serib-sira-no13/</loc>
		<lastmod>2022-07-21T08:04:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/21/tahsilat-genel-tebligi-serib-sira-no14/</loc>
		<lastmod>2022-07-21T08:04:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/23/sermaye-piyasasi-kurulunun-2022-yili-gayrimenkul-degerleme-asgari-ucret-tarifesi-ve-uygulama-esaslarina-iliskin-karari/</loc>
		<lastmod>2022-07-23T07:48:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/23/vergi-usul-kanunu-genel-tebligi-sira-no-540/</loc>
		<lastmod>2022-07-23T07:48:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/23/vergi-usul-kanunu-genel-tebligi-sira-no-539-uzlasma/</loc>
		<lastmod>2022-07-23T07:48:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/26/26-temmuz-2022-gunu-sonuna-kadar-verilmesi-gereken-katma-deger-vergisi-damga-vergisi-ve-muhtasar-ve-prim-hizmet-beyannamelerinin-verilme-ve-odeme-surelerinin-uzatilmasina-iliskin-sirkuler-yayinlandi/</loc>
		<lastmod>2022-07-26T10:19:09+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/07/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/26/danistay-vergi-dava-daireleri-kurulu-karari-e-2022-2-6306-sayili-kanun-tapu-harci/</loc>
		<lastmod>2022-07-26T18:07:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/26/belediye-gelirleri-kanunu-genel-tebligi-seri-no-55/</loc>
		<lastmod>2022-07-26T18:07:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/26/otv-ii-sayili-liste-degisiklik-seri-no-10/</loc>
		<lastmod>2022-07-26T18:07:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/27/6306-sayili-kanun-faiz-destegi-karar-sayisi-5885/</loc>
		<lastmod>2022-07-27T07:33:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/27/5520-gecici-14-uncu-maddesi-dorduncu-fikrasinda-yer-alan-istisna-karar-sayisi-5872/</loc>
		<lastmod>2022-07-27T07:33:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/07/29/ortagin-sirkete-doviz-olarak-borc-vermesi/</loc>
		<lastmod>2022-07-29T09:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/02/kripto-varliklarin-bagimsiz-denetime-etkisi/</loc>
		<lastmod>2022-08-02T09:06:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/03/belediye-gelirleri-kanunu-genel-tebligi-seri-no-2022-1/</loc>
		<lastmod>2022-08-03T06:51:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/05/sirketlerin-2022-hesap-doneminde-denetime-tabi-olup-olmadiklarini-sorgulayabilecekleri-sistem-kullanima-acilmistir/</loc>
		<lastmod>2022-08-05T12:56:36+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/08/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/08/2022-mirascilarin-vergisel-yukumlulukleri-rehberi-ile-veraset-ve-intikal-vergisinin-beyani-brosuru/</loc>
		<lastmod>2022-08-08T07:32:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/08/on-odemeli-konut-satislari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2022-08-08T07:32:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/08/uzlasma-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2022-08-08T07:32:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/08/kurum-gecici-vergi-beyannamesi-hakkinda-ivd-duyurusu/</loc>
		<lastmod>2022-08-08T07:32:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/08/proje-ve-kontrolluk-islerinde-uygulanacak-fiyat-artis-oranlari-1-temmuz-2022-tarihinden-itibaren/</loc>
		<lastmod>2022-08-08T07:32:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/08/sirketlerin-2022-hesap-doneminde-denetime-tabi-olup-olmadiklarini-sorgulayabilecekleri-sistem/</loc>
		<lastmod>2022-08-08T07:32:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/09/bazi-varliklarin-ekonomiye-kazandirilmasi-hakkinda-genel-teblig-seri-no-1-2/</loc>
		<lastmod>2022-08-09T07:30:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/11/varlik-barisi-hakkinda-ivd-duyurusu/</loc>
		<lastmod>2022-08-11T07:20:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/11/izaha-davet-uygulamasi-brosuru-yayinlandi/</loc>
		<lastmod>2022-08-11T07:20:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/12/karayollari-motorlu-araclar-zorunlu-mali-sorumluluk-sigortasinda-tarife-uygulama-esaslari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2022-08-12T09:35:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/16/ikinci-el-motorlu-kara-tasitlarinin-ticareti-6-ay-ve-6-bin-kilometre-sarti-getirildi/</loc>
		<lastmod>2022-08-16T07:03:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/17/sosyal-medya-paylasimindan-dolayi-is-akdinin-feshedilmesi-nedeniyle-ifade-ozgurlugunun-ihlal-edilmesi-anayasa-mahkemesinin-2019-976-basvuru-numarali-karari/</loc>
		<lastmod>2022-08-17T08:21:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/17/belirli-yerde-yapilmayan-ve-belirli-bir-merkezden-sevk-ve-idare-edilen-islerin-sgk-tescili/</loc>
		<lastmod>2022-08-17T08:21:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/22/sigortalilarin-kendilerini-sgkya-bildirmesi/</loc>
		<lastmod>2022-08-22T07:19:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/22/tarhiyat-oncesi-uzlasma-yonetmeliginde-degisiklik/</loc>
		<lastmod>2022-08-22T07:19:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/24/sgk-alacaklarinin-tecil-ve-taksitlendirilmesinde-degisiklik/</loc>
		<lastmod>2022-08-24T14:18:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/24/anayasa-mahkemesinin-2019-20170-basvuru-numarali-karari-indirimlerin-reddedilmesi-suretiyle-cezali-kdv-tarh-edilmesi/</loc>
		<lastmod>2022-08-24T14:18:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/25/e-ihracat-destekleri-hakkinda-karar-karar-sayisi-5986/</loc>
		<lastmod>2022-08-25T07:16:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/25/isyeri-acma-ve-calisma-ruhsatlarina-iliskin-yonetmelikte-degisiklik/</loc>
		<lastmod>2022-08-25T07:16:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/25/2023-yili-bina-metrekare-normal-insaat-maliyet-bedelleri/</loc>
		<lastmod>2022-08-25T07:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/25/arastirma-gelistirme-ve-tasarim-faaliyetlerinin-desteklenmesine-iliskin-uygulama-ve-denetim-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2022-08-25T07:16:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/08/25/meslek-mensuplarinin-sorumluluklari-vergi-denetim-kurulu-aciklamalari/</loc>
		<lastmod>2022-08-25T07:16:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/01/asgari-ucret-gv-ve-dv-istisnasi-ornek-uygulamalari-temmuz-aralik-2022-donemi/</loc>
		<lastmod>2022-09-01T07:29:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/01/sosyal-guvenlik-sozlesmesi-olmayan-ulkelerde-is-ustlenen-isverenlere-ait-isyerlerinin-tescili/</loc>
		<lastmod>2022-09-01T07:29:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/01/eylul-2022-vergi-takvimi/</loc>
		<lastmod>2022-09-01T07:29:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/08/anayasa-mahkemesinin-2019-40353-basvuru-numarali-karari-vergiyi-doguran-islemin-vergi-istisnasi-kapsaminda-oldugunu-tevsik-eden-belgenin-iptali/</loc>
		<lastmod>2022-09-08T09:27:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/08/anayasa-mahkemesinin-2019-17968-basvuru-numarali-karari-sirketin-vergi-yukumlulugunun-ihlalinden-dogan-vergi-ve-cezanin-kanuni-temsilci-adina-tarhi-nedeniyle-mulkiyet-hakkinin-ihlal-edilmesi/</loc>
		<lastmod>2022-09-08T09:27:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/08/bagimsiz-denetcilik-sinav-ilani-12-kasim-2022/</loc>
		<lastmod>2022-09-08T09:27:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/08/orta-vadeli-program-2023-2025in-onaylanmasi/</loc>
		<lastmod>2022-09-08T09:27:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/08/gercek-faydalanici-taniminin-aciklanmasina-yonelik-vergi-usul-kanunu-sirkuleri-145/</loc>
		<lastmod>2022-09-08T09:27:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/08/2022-yili-turkak-akreditasyon-kullanim-ucreti-payi-tebligi-2022-1/</loc>
		<lastmod>2022-09-08T09:27:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/08/spor-kulupleri-tarafindan-tutulacak-defter-ve-kayitlar-hakkinda-yonetmelik/</loc>
		<lastmod>2022-09-08T09:27:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/08/sgk-genelgesi-2022-19-2022-asgari-ucret-destegi/</loc>
		<lastmod>2022-09-08T09:27:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/13/milli-emlak-genel-tebligi-sira-no-412/</loc>
		<lastmod>2022-09-13T11:21:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/13/e-irsaliye-uygulama-kilavuzunda-degisiklik-yapilmasi-hakkinda-duyuru/</loc>
		<lastmod>2022-09-13T11:21:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/13/gemi-adamlari-iase-bedeli-tespit-kurulu-karari-2023-yilina-kadar-ilave-artis/</loc>
		<lastmod>2022-09-13T11:21:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/15/spor-kuluplerinin-birlesmesi-ve-mal-varligi-devri/</loc>
		<lastmod>2022-09-15T07:48:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/15/elektronik-muhre-iliskin-usul-ve-esaslar-hakkinda-yonetmelik/</loc>
		<lastmod>2022-09-15T07:48:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/15/bazi-varliklarin-ekonomiye-kazandirilmasi-rehberi-ile-varlik-barisina-iliskin-soru-ve-cevaplar-brosuru/</loc>
		<lastmod>2022-09-15T07:48:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/15/2023-2025-donemi-butce-cagrisi-ve-eki-butce-hazirlama-rehberi/</loc>
		<lastmod>2022-09-15T07:48:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/15/2023-2025-donemi-yatirim-genelgesi-ve-eki-yatirim-programi-hazirlama-rehberi/</loc>
		<lastmod>2022-09-15T07:48:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/15/gvk-gecici-67-nci-maddesi-tevkifat-oranlari-karar-sayisi-6036/</loc>
		<lastmod>2022-09-15T07:48:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/15/turkiye-afet-mudahale-planinin-yururluge-konulmasi-hakkinda-karar-karar-sayisi-6053/</loc>
		<lastmod>2022-09-15T07:48:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/19/haksiz-cikma-zamminin-iptali-sgk-genel-yazi-e-51920110/</loc>
		<lastmod>2022-09-19T08:28:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/21/tuketici-hakem-heyetleri-yonetmeligi/</loc>
		<lastmod>2022-09-21T09:11:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/23/sgk-talimati-yapi-birim-maliyetleri/</loc>
		<lastmod>2022-09-23T07:32:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/09/23/vergi-usul-kanunu-genel-tebligi-sira-no-529nde-degisiklik-yapilmasina-dair-teblig-sira-no-541/</loc>
		<lastmod>2022-09-23T07:32:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/04/tapu-ve-kadastro-genel-mudurlugu-genelgesi-2022-5-ticaret-sirketleri-ve-kooperatiflerin-tapu-islemleri/</loc>
		<lastmod>2022-10-04T11:10:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/04/vergi-cezalarinda-indirim-uygulamasi-brosuru/</loc>
		<lastmod>2022-10-04T11:10:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/04/2022-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani/</loc>
		<lastmod>2022-10-04T11:10:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/04/ekim-2022-vergi-takvimi/</loc>
		<lastmod>2022-10-04T11:10:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/04/2023-yili-arabuluculuk-asgari-ucret-tarifesi/</loc>
		<lastmod>2022-10-04T11:10:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/04/tfrs-taksonomisinin-guncellenmis-2022-surumu/</loc>
		<lastmod>2022-10-04T11:10:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/07/anayasa-mahkemesi-karari-e-2022-61-k-2022-101-492-sayili-harclar-kanunu/</loc>
		<lastmod>2022-10-07T07:07:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/09/torba-yasa-neler-getiriyor/</loc>
		<lastmod>2022-10-09T08:14:03+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/10/image-1.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/10/image-2.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/10/image-3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/10/image-4.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/10/image-5.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/10/image.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/10/image-6.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/10/bagimsiz-denetime-tabi-olacak-sirketler-icin-hesaplama-araci-kgk-siha/</loc>
		<lastmod>2022-10-10T07:46:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/10/vergi-denetim-kurulu-danisma-komisyonu-kararlari-2021/</loc>
		<lastmod>2022-10-10T07:46:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/11/gider-vergileri-genel-tebligi-seri-no-92/</loc>
		<lastmod>2022-10-11T07:38:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/14/esnaf-ve-sanatkarlar-ozelinde-elektronik-ticaret-kilavuzu/</loc>
		<lastmod>2022-10-14T09:00:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/14/kooperatif-ve-ust-kuruluslari-usul-ve-esaslari/</loc>
		<lastmod>2022-10-14T09:00:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/14/odeme-emrine-karsi-yapilacak-islemler-brosuru-yayinlandi/</loc>
		<lastmod>2022-10-14T09:01:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/14/kgk-2021-yili-yillik-inceleme-raporu/</loc>
		<lastmod>2022-10-14T09:01:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/18/muhasebat-genel-mudurlugu-genel-tebligi-sira-no-78-harcamalarin-elektronik-ortamda-gerceklestirilmesi/</loc>
		<lastmod>2022-10-18T07:03:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/18/7418-sayili-basin-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2022-10-18T07:03:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/20/kurumlarin-tasinmaz-ve-istirak-hisselerinin-satisinda-istisna-rehberi-2/</loc>
		<lastmod>2022-10-20T09:24:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/20/ilanen-tebligde-internet-haber-siteleri-de-kullanilacak/</loc>
		<lastmod>2022-10-20T09:24:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/21/kgk-kalite-yonetimi-standartlarina-iliskin-uygulama-rehberleri/</loc>
		<lastmod>2022-10-21T08:56:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/25/dernekler-mevzuati-kitabi-2022/</loc>
		<lastmod>2022-10-25T06:57:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/25/katma-deger-vergisi-genel-uygulama-tebligi-seri-no-43/</loc>
		<lastmod>2022-10-25T06:57:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/10/26/26-ekim-2022-gunu-sonuna-kadar-verilmesi-gereken-katma-deger-vergisi-damga-vergisi-ve-muhtasar-ve-prim-hizmet-beyannamelerinin-verilme-ve-odeme-surelerinin-uzatilmasi/</loc>
		<lastmod>2022-10-26T14:27:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/01/gelir-vergisi-genel-tebligi-seri-no-321-gvk-321/</loc>
		<lastmod>2022-11-01T13:17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/01/5520-sayili-kurumlar-vergisi-kanununun-gecici-14-uncu-maddesinin-dorduncu-fikrasinda-yer-alan-istisnanin-kurumlarin-30-9-2022-tarihli-bilancolarinda-yer-alan-yabanci-paralar-itibariyl/</loc>
		<lastmod>2022-11-01T13:17:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/01/sigorta-priminden-kismen-istisna-tutulan-odemeler/</loc>
		<lastmod>2022-11-01T13:17:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/01/sgk-e-tebligat-uygulamasinin-tum-illerde-kullanima-acilmasi/</loc>
		<lastmod>2022-11-01T13:17:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/01/vergi-takvimi-kasim-2022/</loc>
		<lastmod>2022-11-01T13:17:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/01/vergilerde-pismanlikla-beyan-uygulamasi-rehberi-yayinlandi/</loc>
		<lastmod>2022-11-01T13:17:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/02/hazir-beton-isinde-kdv-tevkifati/</loc>
		<lastmod>2022-11-02T05:22:03+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2022/11/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/08/anayasa-mahkemesinin-6-10-2022-tarihli-ve-2019-9692-basvuru-numarali-karari/</loc>
		<lastmod>2022-11-08T07:45:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/08/6102-sayili-turk-ticaret-kanununun-376-nci-maddesinin-uygulanmasina-iliskin-usul-ve-esaslar-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig-2/</loc>
		<lastmod>2022-11-08T07:45:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/09/7420-sayili-gelir-vergisi-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2022-11-09T09:33:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/10/gib-duyurusu-birlesme-devir-tasfiye-donemi-tam-bolunme-ve-nevi-degisikligi-nedeniyle-verilmesi-gereken-kurumlar-vergisi-beyannameleri/</loc>
		<lastmod>2022-11-10T10:48:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/11/e-beyanname-sistemine-iliskin-onemli-duyuru/</loc>
		<lastmod>2022-11-11T06:59:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/11/sosyal-sigorta-islemleri-yonetmeliginde-degisiklik/</loc>
		<lastmod>2022-11-11T06:59:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/14/sgk-kredi-faiz-veya-kar-payi-desteginden-yararlanacak-isverenlerimizin-sigortali-secimi/</loc>
		<lastmod>2022-11-14T08:24:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/17/emlak-vergisi-rehberi-yayimlandi/</loc>
		<lastmod>2022-11-17T09:17:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/24/sgk-genelgesi-2022-20-sgk-yemek-bedeli-istisnasi-degisti/</loc>
		<lastmod>2022-11-24T07:43:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/24/vuk-sirkuleri-147-duzce-ilindeki-mukellefler-icin-bildirim-sureleri-uzatildi/</loc>
		<lastmod>2022-11-24T07:43:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/24/ymm-tasdik-raporlarinin-elektronik-ortamda-gonderilmesi-sirkuleri-3/</loc>
		<lastmod>2022-11-24T07:43:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/24/araclarin-otv-duzenlemesi-yayimlandi-otv-ii-sayili-liste-hakkinda-karar-karar-sayisi-6417/</loc>
		<lastmod>2022-11-24T07:43:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/24/2022-yeniden-degerleme-orani-aciklandi-vuk-genel-tebligi-sira-no-542/</loc>
		<lastmod>2022-11-24T07:43:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/25/tahsilat-genel-tebligi-seri-b-sira-no15/</loc>
		<lastmod>2022-11-25T07:14:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/25/tahsilat-genel-tebligi-seri-b-sira-no16/</loc>
		<lastmod>2022-11-25T07:15:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/29/7421-sayili-vergi-usul-kanunu-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2022-11-29T09:00:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/11/29/motorlu-arac-ticareti-yapan-mukelleflerden-teminat-alinmasi-uygulamasi/</loc>
		<lastmod>2022-11-29T09:00:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/05/2023-bagimsiz-denetime-tabi-sirketlerin-belirlenmesine-dair-karar-karar-sayisi-6434/</loc>
		<lastmod>2022-12-05T09:01:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/05/engelliler-icin-vergi-rehberi-guncellendi/</loc>
		<lastmod>2022-12-05T09:01:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/05/vergi-usul-kanunu-genel-tebligi-sira-no-396nde-degisiklik-yapilmasina-dair-teblig-sira-no-543/</loc>
		<lastmod>2022-12-05T09:01:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/05/2023-bagimsiz-denetime-tabi-sirketlere-iliskin-kriterler/</loc>
		<lastmod>2022-12-05T09:01:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/13/antalya-ilinde-selden-etkilenen-ilceler-icin-bildirim-sureleri-uzatildi/</loc>
		<lastmod>2022-12-13T15:00:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/14/2023-yili-bilirkisilik-asgari-ucret-tarifesi/</loc>
		<lastmod>2022-12-14T09:36:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/14/konaklama-vergisi-uygulama-genel-tebligi/</loc>
		<lastmod>2022-12-14T09:36:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/16/6502-sayili-tuketicinin-korunmasi-hakkinda-kanunun-68-inci-ve-tuketici-hakem-heyetleri-yonetmeliginin-6-nci-maddelerinde-yer-alan-parasal-sinirlarin-artirilmasina-iliskin-teblig-2/</loc>
		<lastmod>2022-12-16T08:47:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/16/6502-sayili-tuketicinin-korunmasi-hakkinda-kanunun-77-nci-maddesine-gore-2023-yilinda-uygulanacak-olan-idari-para-cezalarina-iliskin-teblig/</loc>
		<lastmod>2022-12-16T08:47:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/21/mukelleflerin-haklari-ve-odevleri-ile-elektronik-uygulamalar-ve-cezai-mueyyideler-rehberi/</loc>
		<lastmod>2022-12-21T12:04:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/21/2023-yili-uzlastirmaci-asgari-ucret-tarifesi/</loc>
		<lastmod>2022-12-21T12:04:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/21/bagimsiz-denetim-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2022-12-21T12:04:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/21/sgk-genel-yazi-antalya-ilinde-meydana-gelen-sel-afeti-nedeniyle-erteleme/</loc>
		<lastmod>2022-12-21T12:04:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/21/elektronik-ortamda-beyan-rehberi-yayinlandi/</loc>
		<lastmod>2022-12-21T12:04:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/21/2023-mtv-2023-motorlu-tasitlar-vergisi/</loc>
		<lastmod>2022-12-21T12:04:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/21/3065-sayili-katma-deger-vergisi-kanununun-gecici-39-uncu-maddesinin-birinci-fikrasinda-yer-alan-surenin-31-12-2024-tarihine-kadar-uzatilmasi-hakkinda-karar-karar-sayisi-6583/</loc>
		<lastmod>2022-12-21T12:04:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/21/2464-sayili-belediye-gelirleri-kanununun-21-inci-maddesinde-yer-alan-eglence-vergisi-nispetleri-ile-ilgili-karar-karar-sayisi-6584/</loc>
		<lastmod>2022-12-21T12:04:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/22/2023-yili-defter-islemlerine-iliskin-dikkat-edilmesi-gereken-hususlar/</loc>
		<lastmod>2022-12-22T10:58:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/22/spor-kulupleri-ve-spor-anonim-sirketlerinin-borclanma-sinirlamalarindan-muafiyetlerine-iliskin-usul-ve-esaslar-hakkinda-yonetmelik/</loc>
		<lastmod>2022-12-22T10:58:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/22/2023-yili-sigortaya-tabi-mevduat-ve-katilim-fonu-tutari/</loc>
		<lastmod>2022-12-22T10:58:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/22/motorlu-arac-ticareti-ile-istigal-eden-mukelleflere-teminat-zorunlulugu/</loc>
		<lastmod>2022-12-22T10:58:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/22/kdv-beyannamelerinin-verilme-ve-odeme-sureleri-yeni-bir-belirleme-yapilincaya-kadar-uzatildi/</loc>
		<lastmod>2022-12-22T10:58:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/23/defter-beyan-sistemi-duyurusu-kdv-beyannamesi-sure-uzatimi-hk/</loc>
		<lastmod>2022-12-23T11:27:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/23/vergi-iade-alacaklarinin-mahsubuna-iliskin-rehber/</loc>
		<lastmod>2022-12-23T11:27:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/27/sgk-genelgesi-2022-26-7420-sayili-kanun-enerji-yardimi/</loc>
		<lastmod>2022-12-27T07:59:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/27/kdv-beyannamesi-verme-ve-odeme-sureleri-degisti/</loc>
		<lastmod>2022-12-27T07:59:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/27/4054-sayili-rekabetin-korunmasi-hakkinda-kanunun-16-nci-maddesinin-birinci-fikrasinda-ongorulen-idari-para-cezasi-alt-sinirinin-31-12-2023-tarihine-kadar-gecerli-olmak-uzere-artirilmasina-iliskin-tebl/</loc>
		<lastmod>2022-12-27T07:59:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/27/gibden-yeni-hizmet-vergi-terimleri-sozlugu-yayinda/</loc>
		<lastmod>2022-12-27T07:59:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/28/28-aralik-2022-tarihli-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2022-12-28T09:30:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/29/2023-yili-asgari-ucret-tespit-komisyonu-karari/</loc>
		<lastmod>2022-12-29T07:30:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2022/12/30/2023-yilinda-tasdik-ettirilmesi-gereken-defter-turunun-tespiti/</loc>
		<lastmod>2022-12-30T07:05:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/02/gelir-vergisi-genel-tebligi-seri-no-322/</loc>
		<lastmod>2023-01-02T08:30:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/02/gelir-vergisi-genel-tebligi-seri-no-323/</loc>
		<lastmod>2023-01-02T08:30:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/02/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-44/</loc>
		<lastmod>2023-01-02T08:30:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/02/damga-vergisi-kanunu-genel-tebligi-seri-no-67-2023-1-sayili-tablo/</loc>
		<lastmod>2023-01-02T08:30:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/02/harclar-kanunu-genel-tebligi-seri-no-91-2023-maktu-ve-nispi-harclar/</loc>
		<lastmod>2023-01-02T08:30:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/02/2023-smmm-ve-ymm-kanunu-genel-tebligi-sira-no-46-ymm-tasdik-raporu/</loc>
		<lastmod>2023-01-02T08:30:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/02/vergi-usul-kanunu-genel-tebligi-sira-no-544-vuk-544/</loc>
		<lastmod>2023-01-02T08:30:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/02/2023-yili-sm-smmm-ve-ymm-asgari-ucret-tarifesi/</loc>
		<lastmod>2023-01-02T08:30:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/02/2023-denetim-yetkilendirme-belgeleri-bagimsiz-denetci-ve-musavirlik-smmm-ymm-ruhsat-harclari/</loc>
		<lastmod>2023-01-02T08:30:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/02/vergi-takvimi-ocak-2023/</loc>
		<lastmod>2023-01-02T08:30:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/05/2023-maliyet-hesaplarinin-7-a-ve-4-b-seceneklerine-gore-tutulmasina-iliskin-hadler/</loc>
		<lastmod>2023-01-05T07:04:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/05/sgk-genelgesi-2023-1-7417-sayili-kanunun-sgk-gorev-alanindaki-hukumlerinin-uygulanmasi/</loc>
		<lastmod>2023-01-05T07:04:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/2023-yili-ozel-egitime-ihtiyac-duyan-bireylere-verilecek-egitim-destegi-tutarlarina-iliskin-teblig/</loc>
		<lastmod>2023-01-16T12:29:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/devlet-destekli-ticari-alacak-sigortasi-sisteminin-tarife-ve-talimatlari-ile-calisma-usul-ve-esaslarina-dair-teblig/</loc>
		<lastmod>2023-01-16T12:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/devlet-memurlari-yiyecek-yardimi-yonetmeligi-uygulama-tebligi-sira-no-2-2/</loc>
		<lastmod>2023-01-16T12:29:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/2023-beyannamelerinin-imzalattirilmasi-zorunluluguna-iliskin-tutarlar/</loc>
		<lastmod>2023-01-16T12:29:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/turizm-tesislerinin-niteliklerine-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-karar-sayisi-6661/</loc>
		<lastmod>2023-01-16T12:29:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/kaynak-kullanimini-destekleme-fonu-kesintisi-hakkinda-karar-karar-sayisi-6657/</loc>
		<lastmod>2023-01-16T12:29:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/ar-ge-veya-tasarim-merkezlerinde-ar-ge-ve-yenilik-veya-tasarim-harcamalarinin-kazancin-tespitinde-indirim-konusu-yapilmasi-hakkinda-karar-karar-sayisi-6652/</loc>
		<lastmod>2023-01-16T12:29:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/noterler-tarafindan-duzenlenen-tasinmaz-satis-sozlesmelerine-uygulanacak-usul-ve-esaslar-hakkinda-yonetmelik/</loc>
		<lastmod>2023-01-16T12:29:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/perakende-ticarette-uygulanacak-ilke-ve-kurallar-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-6/</loc>
		<lastmod>2023-01-16T12:29:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/maas-odemelerinin-banka-kanaliyla-odenmesi-hakkinda-ozelge/</loc>
		<lastmod>2023-01-16T12:29:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/kgk-mesleki-sorumluluk-sigortasinin-yaptirilmasi-ve-policelerin-kurumumuza-bildirilmesi/</loc>
		<lastmod>2023-01-16T12:29:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/2023-asgari-ucret-destegi/</loc>
		<lastmod>2023-01-16T12:29:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/151354-7431-sayili-sosyal-sigortalar-ve-genel-saglik-sigortasi-kanunu-ile-bazi-kanunlarda-ve-375-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2023-01-16T12:29:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/151443-kisa-calisma-odenegi-ile-nakdi-ucret-desteginden-yararlanan-sigortalilar-icin-sgkya-eksik-bildirilen-gunleri-tamamlama-hakki-verildi/</loc>
		<lastmod>2023-01-16T12:29:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/mali-suclari-arastirma-kurulu-genel-tebligi-sira-no-5nde-degisiklik-yapilmasina-dair-teblig-sira-no-22/</loc>
		<lastmod>2023-01-16T12:29:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/vergi-usul-kanunu-genel-tebligi-sira-no-547-vuk-547/</loc>
		<lastmod>2023-01-16T12:29:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/vergi-usul-kanunu-genel-tebligi-sira-no-545/</loc>
		<lastmod>2023-01-16T12:29:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/2023-yili-yatirim-programinin-kabulu-ve-uygulanmasina-dair-karar-karar-sayisi-6703/</loc>
		<lastmod>2023-01-16T12:29:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/16/2023-gvkt-252de-yer-alan-ve-tevkif-yoluyla-kesilen-vergilerin-nakden-iadesine-yonelik-tespit-olunan-hadler/</loc>
		<lastmod>2023-01-16T12:29:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/18/bagimsiz-denetime-tabi-sektor-verileri-yayimlandi/</loc>
		<lastmod>2023-01-18T06:08:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/18/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-20-12-2022-tarihli-kararlari/</loc>
		<lastmod>2023-01-18T06:08:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/18/tmslerde-degisiklikler-yapildi/</loc>
		<lastmod>2023-01-18T06:08:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/18/vergi-usul-kanunu-genel-tebligi-sira-no-546-vuk-546/</loc>
		<lastmod>2023-01-18T06:08:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/20/kgk-duyurulari/</loc>
		<lastmod>2023-01-20T07:01:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/20/2023-yili-kisisel-verilerin-korunmasi-kanunu-kapsaminda-ipc-tutarlari/</loc>
		<lastmod>2023-01-20T07:01:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/20/sgk-genel-yazi-4-1-a-ve-4-1-b-kapsaminda-gelir-aylik-alanlarin-2023-ocak-artislari/</loc>
		<lastmod>2023-01-20T07:01:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/25/kooperatiflerin-kurulus-ve-anasozlesme-degisiklik-islemleri-ile-kurucu-ortak-sayilari-ve-calisma-bolgelerinin-belirlenmesi-hakkinda-tebligde-degisiklik-yapilmasina-dair-teblig/</loc>
		<lastmod>2023-01-25T07:44:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/25/7420-sayili-gelir-vergisi-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasina-dair-kanunun-gecici-2-nci-maddesinin-uygulanmasina-iliskin-usul-ve-esaslar-hakkinda-teblig/</loc>
		<lastmod>2023-01-25T07:44:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/26/7433-sayili-devlet-memurlari-kanunu-ve-bazi-kanunlar-ile-663-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2023-01-26T08:12:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/26/5520-sayili-kurumlar-vergisi-kanununun-gecici-14-uncu-maddesinin-dorduncu-fikrasinda-yer-alan-istisnanin-kurumlarin-31-12-2022-tarihli-bilancolarinda-yer-alan-yabanci-paralar-itibariyla-da-uygulanmas/</loc>
		<lastmod>2023-01-26T08:12:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/30/yonetim-kurulu-karar-defteri-ile-mudurler-kurulu-karar-defterlerinin-kapanis-tasdiklerinin-31-ocak-2023e-kadar-yaptirilmasi-gerekiyor/</loc>
		<lastmod>2023-01-30T09:37:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/30/2023-yili-fatura-duzenleme-siniri-ve-faturaya-iliskin-bilgiler/</loc>
		<lastmod>2023-01-30T09:37:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/30/katma-deger-vergisinin-iade-talebinde-bulunulabilecek-asgari-tutarinin-belirlenmesi-ile-6-2-2019-tarihli-ve-718-sayili-cumhurbaskani-kararinin-eki-kararda-degisiklik-yapilmasina-iliskin-ekli-kararin-y/</loc>
		<lastmod>2023-01-30T09:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/30/evlerde-uretilen-urunlerin-internet-uzerinden-satisi/</loc>
		<lastmod>2023-01-30T09:38:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/01/30/sgk-genelgesi-2023-6-2018-38-sayili-genelgede-degisiklik-yapilmasi/</loc>
		<lastmod>2023-01-30T09:38:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/02/vergi-takvimi-subat-2023/</loc>
		<lastmod>2023-02-02T07:39:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/02/konaklama-vergisi-rehberi-2023/</loc>
		<lastmod>2023-02-02T07:39:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/02/konaklama-vergisi-beyannamesi-duzenleme-kilavuzu/</loc>
		<lastmod>2023-02-02T07:39:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/08/sgk-genelgesi-2023-7-proje-bazinda-desteklenen-yatirimlarda-sigorta-primi-tesviki/</loc>
		<lastmod>2023-02-08T08:08:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/08/depremden-etkilenen-yerler-icin-mucbir-sebep-hali-ilan-edildi/</loc>
		<lastmod>2023-02-08T08:08:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/11/deprem-nedeniyle-yapilan-bagis-ve-yardimlarin-vergi-mevzuati-karsisindaki-durumu/</loc>
		<lastmod>2023-02-11T07:12:11+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/02/image-6.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/13/nakil-islemlerinin-elektronik-ortamda-gonderilmesi-sgk-genel-yazi/</loc>
		<lastmod>2023-02-13T08:22:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/13/2023-1-donemi-sinavlari-ertelendi-tesmer-duyuru/</loc>
		<lastmod>2023-02-13T08:22:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/13/mali-suclari-arastirma-kurulu-genel-tebligi-sira-no-5nde-degisiklik-yapilmasina-dair-teblig-sira-no-23/</loc>
		<lastmod>2023-02-13T08:22:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/13/olaganustu-hal-kapsaminda-yargi-alaninda-alinan-tedbirlere-iliskin-cumhurbaskanligi-kararnamesi-kararname-numarasi-120/</loc>
		<lastmod>2023-02-13T08:22:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/14/depremzedelere-verilecek-bedelsiz-barinma-hizmetlerinin-vergisel-sonuclari-vuk-sirkuleri-150/</loc>
		<lastmod>2023-02-14T07:37:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/15/depremden-etkilenen-illerde-sgk-yukumluluklerinde-yeni-duzenlemeler/</loc>
		<lastmod>2023-02-15T07:25:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/15/mal-ve-hizmetlere-uygulanacak-kdv-oranlarinin-tespitine-iliskin-kararda-degisiklik-karar-sayisi-6790/</loc>
		<lastmod>2023-02-15T07:25:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/15/gvk-94-uncu-maddesinde-yer-alan-tevkifat-nispetleri-karar-sayisi-6791/</loc>
		<lastmod>2023-02-15T07:25:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/15/deprem-nedeniyle-mucbir-sebep-hali-ilan-edilen-illerdeki-meslek-mensuplariyla-deprem-tarihi-itibariyla-aracilik-ve-sorumluluk-sozlesmesi-bulunan-ve-mucbir-sebep-ilan-edilen-yerler-disindaki-mukellefle/</loc>
		<lastmod>2023-02-15T07:25:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/20/vergi-mevzuati-yonunden-bagis-ve-yardimlar-rehberi/</loc>
		<lastmod>2023-02-20T09:58:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/20/deprem-nedeniyle-hizmet-binalari-zarar-goren-vergi-dairelerinin-faaliyetlerinin-yerine-getirilecegi-yerler/</loc>
		<lastmod>2023-02-20T09:58:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/20/deprem-bolgesindeki-meslektaslarimizin-ve-aday-meslek-mensuplarimizin-calismalarini-kolaylastirici-onlemlerimiz-turmob/</loc>
		<lastmod>2023-02-20T09:58:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/20/elazig-ili-icin-ilan-edilen-mucbir-sebep-duyurusu/</loc>
		<lastmod>2023-02-20T09:58:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/20/tahsilat-genel-tebligi-seri-a-sira-no-15/</loc>
		<lastmod>2023-02-20T09:58:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/20/kazanclari-basit-usulde-tespit-edilen-mukelleflerde-gelir-vergisi-istisnasi-rehberi-yayinlandi/</loc>
		<lastmod>2023-02-20T09:58:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/20/vergi-usul-kanunu-sirkuleri-151-teminat-verme-sureleri/</loc>
		<lastmod>2023-02-20T09:58:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/27/isyeri-acma-ve-calisma-ruhsatlarina-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-karar-sayisi-6825/</loc>
		<lastmod>2023-02-27T10:48:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/27/olaganustu-hal-kapsaminda-calisma-ve-sosyal-guvenlik-alanina-iliskin-alinan-tedbirler-kararname-numarasi-125/</loc>
		<lastmod>2023-02-27T10:48:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/27/mal-ve-hizmetlere-uygulanacak-katma-deger-vergisi-oranlarinin-tespitine-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-6830/</loc>
		<lastmod>2023-02-27T10:48:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/27/sgk-genelgesi-2023-8-meslek-mensuplarina-iliskin-erteleme/</loc>
		<lastmod>2023-02-27T10:48:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/27/yeni-konut-finansman-programina-iliskin-karar-karar-sayisi-6865/</loc>
		<lastmod>2023-02-27T10:48:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/27/sgk-genelgesi-2023-9-malatya-ili-meslek-mensubu-erteleme/</loc>
		<lastmod>2023-02-27T10:48:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/27/tahsilat-genel-tebligi-seri-b-sira-no-17/</loc>
		<lastmod>2023-02-27T10:48:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/02/27/kdv-genel-uygulama-tebligi-seri-no-45/</loc>
		<lastmod>2023-02-27T10:48:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/01/vergi-takvimi-mart-2023/</loc>
		<lastmod>2023-03-01T14:08:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/01/kurumlar-vergisi-genel-tebligi-seri-no-21/</loc>
		<lastmod>2023-03-01T14:09:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/01/yillik-gelir-vergisi-beyanname-verme-donemi-2023-beyanname-rehberleri-yayimlandi/</loc>
		<lastmod>2023-03-01T14:09:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/02/2022-yili-gelir-vergisi-beyanname-duzenleme-rehberi/</loc>
		<lastmod>2023-03-02T10:54:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/02/mucbir-sebep-nedeniyle-ihrac-kayitli-teslimlere-iliskin-ihracat-surelerinin-uzatilmasi-kdv-sirkuleri-70/</loc>
		<lastmod>2023-03-02T10:54:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/03/7438-sosyal-sigortalar-ve-genel-saglik-sigortasi-kanunu-ile-375-sayili-kanun-hukmunde-kararnamede-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2023-03-03T12:09:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/03/4760-sayili-ozel-tuketim-vergisi-kanununa-ekli-ii-sayili-listede-yer-alan-bazi-mallarin-ozel-tuketim-vergisi-oranlarina-esas-ozel-tuketim-vergisi-matrahlarinin-yeniden-tespiti-hakkinda-karar-karar-2/</loc>
		<lastmod>2023-03-03T12:09:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/03/7420-sayili-gelir-vergisi-kanunu-ile-bazi-kanun-ve-kanun-hukmunde-kararnamelerde-degisiklik-yapilmasina-dair-kanunun-gecici-3-uncu-maddesinin-uygulanmasina-iliskin-usul-ve-esaslar-hakkinda-teblig/</loc>
		<lastmod>2023-03-03T12:09:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/08/tahsilat-ic-genelgesi-seri-no2023-1/</loc>
		<lastmod>2023-03-08T07:59:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/08/4734-ve-4735-sayili-mal-alimlarinda-uygulanacak-fiyat-farkina-iliskin-esaslarda-degisiklik-karar-sayisi-6902/</loc>
		<lastmod>2023-03-08T07:59:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/08/anayasa-mahkemesinin-e-2022-130-sayili-karari-2004-sayili-icra-ve-iflas-kanunu/</loc>
		<lastmod>2023-03-08T07:59:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/10/kamuya-borclarin-yapilandirilmasina-iliskin-kanun-teklifi-tbmm-genel-kurulunda-kabul-edildi/</loc>
		<lastmod>2023-03-10T08:00:15+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/03/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/10/sgk-genelgesi-2023-12-asgari-ucret-destegi/</loc>
		<lastmod>2023-03-10T12:24:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/10/bolgesel-kriz-kapsaminda-kisa-calisma-odenegi-isveren-basvuru-ekranlari-kilavuzu/</loc>
		<lastmod>2023-03-10T12:24:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/10/milli-emlak-genel-tebligi-sira-no-414/</loc>
		<lastmod>2023-03-10T12:25:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/10/deprem-bolgesinde-sgk-ertelemesine-iliskin-tereddut-edilen-konular/</loc>
		<lastmod>2023-03-10T12:25:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/12/bazi-alacaklarin-yeniden-yapilandirilmasi-ile-bazi-kanunlarda-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2023-03-12T09:06:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/12/bakan-nebati-eyt-kapsamindaki-kidem-tazminati-kefalet-hacmini-50-milyar-liraya-cikariyoruz/</loc>
		<lastmod>2023-03-12T09:28:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/13/7440-sayili-bazi-alacaklarin-yeniden-yapilandirilmasi-kanunu-resmi-gazetede-yayimlandi/</loc>
		<lastmod>2023-03-13T09:08:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/13/buyuk-yapilandirma-neleri-kapsiyor/</loc>
		<lastmod>2023-03-13T09:08:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/16/varlik-barisindan-yararlanmak-icin-son-gun-31-mart-2023/</loc>
		<lastmod>2023-03-16T10:01:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/16/bagimsiz-denetciler-icin-etik-kurallarda-bagimsizlik-standartlari-dahil-yapilan-degisiklikler/</loc>
		<lastmod>2023-03-16T10:01:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/16/2023-yili-denetim-kuruluslarinca-odenecek-yillik-harclara-iliskin-duyuru/</loc>
		<lastmod>2023-03-16T10:01:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/16/yapilandirma-kanunu-hakkinda-aciklamalar-turmob/</loc>
		<lastmod>2023-03-16T10:01:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/16/2022-yili-istisna-ve-indirim-tutarlari-icin-ek-kurumlar-vergisi-getirildi/</loc>
		<lastmod>2023-03-16T10:01:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/16/sosyal-sigorta-islemleri-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2023-03-16T10:01:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/16/ozel-bina-insaatlarinda-yaklasik-maliyet-bedelinin-hesabinda-degisiklik/</loc>
		<lastmod>2023-03-16T10:01:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/16/turizm-tesislerinin-niteliklerine-iliskin-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-karar-sayisi-6969/</loc>
		<lastmod>2023-03-16T10:01:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/16/sgk-genel-yazi-5510-sayili-kanunun-ek-23uncu-maddesi-kapsaminda-yapilacak-islemler/</loc>
		<lastmod>2023-03-16T10:01:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/16/sgk-genelgesi-2023-13-7438-sayili-eyt-kanunu/</loc>
		<lastmod>2023-03-16T10:01:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/19/deprem-bolgesindeki-mukelleflerin-zayi-belgesi-muracaatlarina-iliskin-son-yasal-duzenlemeler-hakkinda-duyuru-turmob/</loc>
		<lastmod>2023-03-19T20:26:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/22/yapilandirma-matrah-ve-vergi-artirimi-hesaplama-araci/</loc>
		<lastmod>2023-03-22T08:09:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/22/sgk-genelgesi-2023-14-sgk-yapilandirma-genelgesi/</loc>
		<lastmod>2023-03-22T08:09:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/22/sosyal-guvenlik-kurumu-asgari-iscilik-tespit-komisyonunca-belirlenen-cesitli-iskollarina-ait-asgari-iscilik-oranlarini-gosterir-tebligde-degisiklik-yapilmasina-dair-teblig-2/</loc>
		<lastmod>2023-03-22T08:09:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/23/sgk-genel-yazi-meslek-mensuplarina-iliskin-erteleme/</loc>
		<lastmod>2023-03-23T10:36:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/23/7440-sayili-kanun-kapsaminda-gumruk-alacaklarinin-yeniden-yapilandirilmasina-iliskin-teblig/</loc>
		<lastmod>2023-03-23T10:36:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/23/sgk-genelgesi-2023-15-7440-sayili-kanunda-yer-alan-deprem-yardimi/</loc>
		<lastmod>2023-03-23T10:36:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/24/aylik-ozet-doviz-pozisyon-raporu-bildirim-zorunlulugu/</loc>
		<lastmod>2023-03-24T07:53:05+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/03/image-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/24/eyt-kidem-tazminati-odemeleri-icin-kgf-destekli-kredi-basvurulari-bugun-basladi/</loc>
		<lastmod>2023-03-24T08:46:22+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/03/image-2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/27/7440-sayili-kanunun-10-uncu-maddesinin-yedinci-fikrasina-arac-muayenelerine-dair-teblig-seri-no-1/</loc>
		<lastmod>2023-03-27T13:34:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/27/vakiflara-vergi-muafiyeti-taninmasi-hakkinda-genel-teblig-seri-no-5/</loc>
		<lastmod>2023-03-27T13:34:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/27/bazi-alacaklarin-yeniden-yapilandirilmasina-dair-7440-sayili-kanun-genel-tebligi-seri-no-2/</loc>
		<lastmod>2023-03-27T13:34:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/27/bazi-alacaklarin-yeniden-yapilandirilmasina-dair-7440-sayili-kanun-genel-tebligi-seri-no-1/</loc>
		<lastmod>2023-03-27T13:34:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/27/muhtasar-ve-prim-hizmet-dv-kdv-beyannamelerinin-verilme-sureleri-ile-odeme-sureleri-uzatildi/</loc>
		<lastmod>2023-03-27T13:34:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/28/bireysel-emeklilik-sistemi-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-2/</loc>
		<lastmod>2023-03-28T07:47:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/30/turkiye-serbest-muhasebeci-mali-musavirler-ve-yeminli-mali-musavirler-odalari-birligi-surekli-mesleki-gelistirme-egitimi-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2023-03-30T08:28:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/30/serbest-muhasebeci-mali-musavirlik-staj-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2023-03-30T08:28:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/30/serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-kanunu-genel-tebligi-sira-no-47/</loc>
		<lastmod>2023-03-30T08:28:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/30/sgk-genelgesi-2023-16-2015-25-sayili-genelgede-degisiklik/</loc>
		<lastmod>2023-03-30T08:28:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/31/31-mart-2023-gunu-sonuna-kadar-verilmesi-gereken-2022-takvim-yili-yillik-gelir-vergisi-beyannamelerinin-verilme-ve-odeme-sureleri-ba-bs-formlari-ve-e-defterlerin-olusturulma-ve-imzalanma-ve/</loc>
		<lastmod>2023-03-31T07:19:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/31/sure-uzatimi-gv-beyannamesi-ba-bs-formlari-e-defter-beratlari/</loc>
		<lastmod>2023-03-31T07:57:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/31/mevduat-ve-katilma-hesaplarinin-kur-artislarina-karsi-desteklenmesine-iliskin-kararda-degisiklik-yapilmasi-hakkinda-karar-karar-sayisi-7016/</loc>
		<lastmod>2023-03-31T07:57:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/03/31/icra-ve-iflas-kanunu-uyarinca-elektronik-ortamda-yapilacak-satislarin-usulu-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2023-03-31T07:57:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/02/e-beyanname-degisiklikleri/</loc>
		<lastmod>2023-04-02T12:23:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/03/vergi-takvimi-nisan-2023/</loc>
		<lastmod>2023-04-03T13:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/03/katma-deger-vergisi-genel-uygulama-tebligi-seri-no-46/</loc>
		<lastmod>2023-04-03T13:18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/03/kurumlar-vergisi-beyan-rehberi-2022-gib/</loc>
		<lastmod>2023-04-03T13:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/03/kurumlar-vergisi-beyanname-duzenleme-rehberi-2022-turmob/</loc>
		<lastmod>2023-04-03T13:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/03/internet-vergi-dairesi-duyurulari/</loc>
		<lastmod>2023-04-03T13:18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/03/08-temmuz-2023-tarihli-bagimsiz-denetcilik-sinav-ilani/</loc>
		<lastmod>2023-04-03T13:18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/11/internet-vergi-dairesi-duyurulari-7440-sayili-kanun-hk/</loc>
		<lastmod>2023-04-11T11:52:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/12/defter-beyan-duyurulari-gib/</loc>
		<lastmod>2023-04-12T07:40:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/12/7440-sayili-kanun-kapsaminda-isletme-kayitlarin-duzeltilmesine-yonelik-kilavuz/</loc>
		<lastmod>2023-04-12T07:40:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/12/2023-subat-donemi-sgk-prim-borclarina-kdv-mahsup-taleplerinde-vade-tarihinin-28-4-2023-tarihine-kadar-uzatilmasi/</loc>
		<lastmod>2023-04-12T07:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/13/tcmb-ozet-doviz-pozisyon-raporu-bildiriminde-onemli-degisiklikler-yapti/</loc>
		<lastmod>2023-04-13T02:43:32+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/04/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/13/7440-sayili-kanun-uygulamalari-kapsaminda-form-ba-ve-bs-bildirimlerine-iliskin-duyuru-gib/</loc>
		<lastmod>2023-04-13T06:55:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/13/sgk-genelgesi-2023-18-4447-sayili-kanunun-ek-4-uncu-maddesinde-yer-alan-issizlik-sigortasi-primi-tesviki/</loc>
		<lastmod>2023-04-13T06:55:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/13/ozet-doviz-pozisyon-raporunda-yeni-duzenleme/</loc>
		<lastmod>2023-04-13T06:55:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/17/issizlik-sigortasi-primi-tesvikine-iliskin-sgk-genelgesi-basvuru-yapmayi-unutmayin/</loc>
		<lastmod>2023-04-18T08:25:28+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/04/image-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/19/sosyal-guvenlik-destek-primi-isveren-hissesi-bes-puanlik-prim-indirimi/</loc>
		<lastmod>2023-04-19T05:26:27+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/04/image-2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/19/7440-sayili-kanun-genel-tebligi-seri-no-3-ek-kurumlar-vergisi/</loc>
		<lastmod>2023-04-19T10:56:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/19/kurumlar-vergisi-beyannamesinde-degisiklik/</loc>
		<lastmod>2023-04-19T10:56:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/19/sgk-genelgesi-2023-19-sgdp-isveren-hissesi-bes-puanlik-prim-indirimi/</loc>
		<lastmod>2023-04-19T10:56:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/19/eytli-emekli-tesvik-kanun-numarasi-eyt-sgdp-isveren-hissesi-bes-puanlik-prim-tesviki/</loc>
		<lastmod>2023-04-19T10:56:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/25/teknoloji-gelistirme-bolgeleri-ile-ar-ge-veya-tasarim-merkezlerinde-calisan-personelin-gelir-vergisi-stopaji-tesvikine-konu-edilmek-uzere-soz-konusu-bolge-ve-merkezler-disinda-gecirebilecekleri-surele/</loc>
		<lastmod>2023-04-25T07:49:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/25/ilgili-kisinin-kisisel-verilerinin-is-akdinin-feshinden-sonra-isveren-tarafindan-islenmeye-devam-edilmesi/</loc>
		<lastmod>2023-04-25T07:49:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/25/5520-sayili-kurumlar-vergisi-kanununun-gecici-14-uncu-maddesinin-dorduncu-fikrasinda-yer-alan-istisnanin-kurumlarin-31-3-2023-tarihli-bilancolarinda-yer-alan-yabanci-paralar-itibariyla-da-uygulanmasi/</loc>
		<lastmod>2023-04-25T07:49:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/25/193-sayili-gelir-vergisi-kanunu-hukumlerine-gore-basit-usulde-vergilendirilen-mukelleflerle-ilgili-12-1-1995-tarihli-ve-95-6430-sayili-bakanlar-kurulu-kararinin-eki-kararda-degisiklik-yapilmasina-ilis/</loc>
		<lastmod>2023-04-25T07:49:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/25/muhtasar-ve-prim-hizmet-konaklama-vergisi-ve-damga-vergisi-kurumlar-vergisi-geri-kazanim-katilim-payi-beyannamelerinin-verilme-ve-odeme-sureleri-ile-ba-bs-formlarina-e-defterlere-elektro/</loc>
		<lastmod>2023-04-25T13:01:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/04/28/yillik-isletme-cetveli-bildirimini-unutmayalim-4/</loc>
		<lastmod>2023-04-28T07:40:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/02/7440-sayili-yapilandirma-kanunu-rehberi-yayinlandi/</loc>
		<lastmod>2023-05-02T07:36:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/02/7440-sayili-kanun-matrah-ve-vergi-artirimi-rehberi-yayinlandi/</loc>
		<lastmod>2023-05-02T07:36:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/02/vergi-takvimi-mayis-2023/</loc>
		<lastmod>2023-05-02T07:36:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/03/sgk-yapilandirma-kanununda-merak-edilen-tum-soru-ve-cevaplar/</loc>
		<lastmod>2023-05-03T09:32:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/03/7440-sayili-kanun-beyan-edilmemis-gelir-ve-kazanclarin-beyani-brosuru-2023/</loc>
		<lastmod>2023-05-03T09:32:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/11/isletme-kayitlarinin-duzeltilmesi-brosuru/</loc>
		<lastmod>2023-05-11T07:41:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/11/6948-sayili-sanayi-sicil-kanunu-kapsaminda-yukumlulukler-ve-sure-asimi-idari-para-cezasi-miktarlari-2023-yili/</loc>
		<lastmod>2023-05-11T07:41:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/11/tahsilat-genel-tebligi-seri-b-sira-no-18/</loc>
		<lastmod>2023-05-11T07:41:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/11/milli-emlak-genel-tebligi-sira-no-416/</loc>
		<lastmod>2023-05-11T07:41:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/11/2023-mart-sgk-prim-borclarina-kdv-mahsup-taleplerinde-sure-uzatilmasi/</loc>
		<lastmod>2023-05-11T12:27:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/15/iskollari-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik-3/</loc>
		<lastmod>2023-05-15T08:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/15/anayasa-mahkemesinin-e-2022-146-sayili-karari-213-sayili-kanun-hk/</loc>
		<lastmod>2023-05-15T08:09:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/15/afet-bolgesinde-yapilacak-uygulamalar-hakkinda-sgk-duyurusu/</loc>
		<lastmod>2023-05-15T08:09:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/15/17-mayis-2023-gunu-sonuna-kadar-verilmesi-gereken-2023-i-gecici-vergi-donemine-ocak-subat-mart-ait-gelir-ve-kurum-gecici-vergi-beyannamelerinin-verilme-ve-odeme-sureleri-uzatildi/</loc>
		<lastmod>2023-05-15T17:46:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/18/teminat-verme-surelerinin-uzatilmasi-hakkinda-sirkuler-vuk-sirkuleri-156/</loc>
		<lastmod>2023-05-18T08:57:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/26/sgk-duyurusu-deprem-felaketi-nedeniyle-kuruma-verilmekle-yukumlu-olunan-bilgi-belge-ve-beyannamelerin-verilme-surelerinin-ertelenmesi/</loc>
		<lastmod>2023-05-26T07:07:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/26/kucuk-ve-orta-buyuklukteki-isletmeler-yonetmeligi/</loc>
		<lastmod>2023-05-26T07:07:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/26/7440-sayili-kanunla-deprem-bolgesine-yonelik-vergi-duzenlemeleri-rehberi/</loc>
		<lastmod>2023-05-26T07:07:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/26/yapilandirma-basvuru-ve-odeme-sureleri-uzatildi/</loc>
		<lastmod>2023-05-26T07:07:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/26/yapilandirmada-uzayan-basvuru-ve-odeme-surelerinin-eski-yeni-karsilastirmali-tarihleri-vergi/</loc>
		<lastmod>2023-05-26T13:44:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/26/yapilandirmada-uzayan-basvuru-ve-odeme-surelerinin-eski-yeni-karsilastirmali-tarihleri-sgk/</loc>
		<lastmod>2023-05-26T13:44:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/05/29/vergi-levhasinin-olusturulmasi-ve-yazdirilmasi-unutulmamali/</loc>
		<lastmod>2023-05-29T06:21:02+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/05/image-2.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/02/e-beyanname-sistemine-iliskin-onemli-duyuru-2/</loc>
		<lastmod>2023-06-02T07:19:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/08/deprem-bolgesinde-2023-geri-kazanim-katilim-payi-beyan-donemleri-alti-aylik-olarak-belirlendi/</loc>
		<lastmod>2023-06-08T19:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/14/kgk-yatirim-tesvik-sistemi-kapsaminda-ortaya-cikan-ertelenmis-vergi-varliklarinin-finansal-tablo-dipnotlarinda-aciklanmasi-hakkinda-kurul-karari/</loc>
		<lastmod>2023-06-14T14:28:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/19/2023-mali-tatili-4-temmuzda-basliyor/</loc>
		<lastmod>2023-06-19T15:14:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/21/2023-temmuz-aralik-donemi-sgk-yemek-istisnasi-tutari/</loc>
		<lastmod>2023-06-21T13:56:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/21/2023-temmuz-aralik-donemi-sgk-parametreleri/</loc>
		<lastmod>2023-06-21T13:56:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/21/deprem-bolgesine-yonelik-vergi-takvimi-yayinladi/</loc>
		<lastmod>2023-06-21T13:56:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/22/1-temmuz-2023-tarihi-itibariyle-e-faturaya-gecmek-zorunda-olan-mukellef-gruplari/</loc>
		<lastmod>2023-06-22T09:11:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/26/2023-yevmiye-defteri-kapanis-tasdikleri/</loc>
		<lastmod>2023-06-26T08:41:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/26/sgk-genelgesi-2023-20-2018-38-ve-2021-2-sayili-genelgelerde-degisiklik-yapilmasi/</loc>
		<lastmod>2023-06-26T08:41:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/26/sgk-genelgesi-2023-21-deprem-bolgesi-5746-sayili-kanun-isveren-prim-tesviki/</loc>
		<lastmod>2023-06-26T08:41:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/26/asgari-ucret-tespit-komisyonu-karari-2023-1/</loc>
		<lastmod>2023-06-26T08:41:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/26/sgk-genel-yazi-e-15591373-010-06-01-75494731-alman-emeklilik-sigortasi-kurumlari-ile-imzalanan-guvenli-e-posta-anlasmasi/</loc>
		<lastmod>2023-06-26T11:11:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/06/26/sgk-genel-yazi-turkiyede-bulunulan-donemdeki-sigortalilik-surelerinin-borclandirilmasi/</loc>
		<lastmod>2023-06-26T11:11:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/03/193-sayili-gelir-vergisi-kanununun-gecici-67-nci-maddesinde-yer-alan-tevkifat-oranlari-hakkinda-karar-karar-sayisi-7332/</loc>
		<lastmod>2023-07-03T08:45:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/03/temmuz-2023-vergi-takvimi/</loc>
		<lastmod>2023-07-03T08:45:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/06/geri-kazanim-katilim-payi-ve-otv-3b-beyannamelerinde-degisiklik/</loc>
		<lastmod>2023-07-06T08:11:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/07/07-temmuz-2023-tarihli-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2023-07-07T10:52:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/09/kidem-tazminati-tavani-temmuz-2023/</loc>
		<lastmod>2023-07-09T16:42:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/09/guncel-kdv-oranlari-10-temmuz-2023/</loc>
		<lastmod>2023-07-09T16:42:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/09/zorunlu-karsiliklar-hakkinda-teblig-sayi-2013-15de-degisiklik-yapilmasina-dair-teblig-sayi-2023-16/</loc>
		<lastmod>2023-07-09T16:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/12/sgk-genelgesi-2023-22-2023-yili-prime-esas-kazanclarin-alt-ve-ust-sinirlari-ile-bazi-islemlere-esas-tutarlar/</loc>
		<lastmod>2023-07-12T09:47:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/12/gumruk-musavirligi-ve-yetkilendirilmis-gumruk-musavirligi-asgari-ucret-tarifesine-iliskin-tebligde-degisiklik-yapilmasina-dair-teblig-3/</loc>
		<lastmod>2023-07-12T09:47:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/18/harclar-kanunu-genel-tebligi-seri-no-93/</loc>
		<lastmod>2023-07-18T07:29:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/18/sigortali-basina-asgari-ucret-destegi-500-tl-oldu/</loc>
		<lastmod>2023-07-18T07:29:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/18/7456-sayili-kanun-ile-yapilan-bazi-duzenlemeler/</loc>
		<lastmod>2023-07-18T07:29:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/18/2023-yili-ikinci-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-aciklandi/</loc>
		<lastmod>2023-07-18T07:29:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/19/yurt-ici-ve-yurt-disi-harcirah-tutarlari-temmuz-aralik-2023/</loc>
		<lastmod>2023-07-19T13:51:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/27/sgk-genelgesi-2023-24-5510-sayili-kanunun-gecici-94-uncu-maddesi/</loc>
		<lastmod>2023-07-27T08:20:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/27/depremler-nedeniyle-yapilacak-zayi-belgesi-muracaatlari-hakkinda-duyuru/</loc>
		<lastmod>2023-07-27T08:20:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/27/gib-mucbir-sebep-ilan-edilen-yerlerde-2022-yili-tam-tasdik-raporunun-verilme-suresi-hk/</loc>
		<lastmod>2023-07-27T08:20:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/27/deprem-felaketi-nedeniyle-prim-borclarinin-odenme-sureleri-ile-bilgi-belge-ve-beyannamelerin-verilme-surelerinin-ertelenmesine-dair-duyuru/</loc>
		<lastmod>2023-07-27T08:20:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/27/ile-bagli-cetvellerinde-degisiklik-yapilmasina-dair-kanun/</loc>
		<lastmod>2023-07-27T08:20:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/27/deprem-bolgesinde-yapilandirma-taksitlerinin-odeme-surelerinin-yeniden-belirlenmesi-hakkinda-karar-karar-sayisi-7405/</loc>
		<lastmod>2023-07-27T08:20:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/27/ithalatta-ilave-gumruk-vergisi-uygulanmasina-iliskin-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-7404/</loc>
		<lastmod>2023-07-27T08:20:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/31/gelir-vergisi-mtv-ve-7440-sayili-kanunun-odeme-sureleri-ile-bazi-bildirim-olusturma-ve-yuklenme-sureleri-4-agustos-2023-tarihine-uzatildi/</loc>
		<lastmod>2023-07-31T17:28:46+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/07/image-3.png</image:loc>
		</image:image>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/07/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/31/sosyal-guvenlik-kurumuna-olan-borclarin-son-odeme-tarihinin-uzatilmasi/</loc>
		<lastmod>2023-07-31T17:30:35+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/07/image-4.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/07/31/stok-affindan-yararlananlarin-ba-bildirim-sekli/</loc>
		<lastmod>2023-07-31T17:37:37+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/07/image-5.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/01/vergi-takvimi-agustos-2023/</loc>
		<lastmod>2023-08-01T08:55:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/03/genc-girisimcilere-vergi-ve-sigorta-prim-tesviki-brosuru-2023/</loc>
		<lastmod>2023-08-03T09:06:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/07/vergi-usul-kanunu-sirkuleri-159-deprem-bolgesi-teminat-verme-suresinin-uzatilmasi/</loc>
		<lastmod>2023-08-07T08:52:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/07/tahsilat-genel-tebligi-seri-b-sira-no-19/</loc>
		<lastmod>2023-08-07T08:52:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/09/bazi-alacaklarin-yeniden-yapilandirilmasina-dair-7440-sayili-kanun-genel-tebligi-seri-no-4/</loc>
		<lastmod>2023-08-09T07:59:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/14/finansal-hesap-bilgilerinin-vergi-amacli-otomatik-degisimi-rehberi-ve-brosuru-guncellendi/</loc>
		<lastmod>2023-08-14T11:12:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/14/sgk-genel-yazi-erteleme-hakkinda/</loc>
		<lastmod>2023-08-14T11:12:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/21/20-agustos-2023-tarihli-resmi-gazetede-yayimlanan-mevzuat/</loc>
		<lastmod>2023-08-21T08:02:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/23/vuk-sirkuleri-160-mucbir-sebep-vergi-levhasi-yukumlulugu/</loc>
		<lastmod>2023-08-23T11:33:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/24/kgk-75935942-050-01-04-01-18742-sayili-karari-hizmet-bedelleri/</loc>
		<lastmod>2023-08-24T09:08:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/08/29/ek-motorlu-tasitlar-vergisinin-birinci-taksit-odeme-suresinin-uzatilmasina-iliskin-duyuru/</loc>
		<lastmod>2023-08-29T07:46:16+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/08/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/09/05/vergi-takvimi-eylul-2023/</loc>
		<lastmod>2023-09-05T09:43:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/09/05/sgk-istatistik-yilligi-2022-is-kazalari-meslek-hastaliklari-ve-sigorta-istatistikleri/</loc>
		<lastmod>2023-09-05T09:43:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/09/07/orta-vadeli-program-2024-2026/</loc>
		<lastmod>2023-09-07T09:34:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/09/07/sgk-genelgesi-2023-25-asgari-ucret-destegi/</loc>
		<lastmod>2023-09-07T09:34:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/09/07/katma-deger-vergisi-genel-uygulama-tebliginde-degisiklik-yapilmasina-dair-teblig-seri-no-47/</loc>
		<lastmod>2023-09-07T09:34:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/09/11/ohal-ilan-edilen-illerde-2022-donemi-yillik-isletme-cetveli-suresi-uzatildi/</loc>
		<lastmod>2023-09-11T09:21:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/09/20/19-kasim-2023-tarihli-bagimsiz-denetcilik-sinav-ilani/</loc>
		<lastmod>2023-09-20T07:36:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/09/20/konkordato-komiserligi-egitimlerine-iliskin-duyuru/</loc>
		<lastmod>2023-09-20T07:36:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/02/sosyal-guvenlik-destek-primi-isveren-hissesi-bes-puanlik-prim-indirimi-sgk-genel-yazi/</loc>
		<lastmod>2023-10-02T08:37:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/02/vergi-takvimi-ekim-2023/</loc>
		<lastmod>2023-10-02T08:37:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/03/internet-vergi-dairesi-duyurulari-2/</loc>
		<lastmod>2023-10-03T08:32:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/05/ulusal-tasit-tanima-sistemi-uygulama-genel-tebligi-sira-no-1/</loc>
		<lastmod>2023-10-05T09:10:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/07/serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-kanunu-disiplin-yonetmeliginde-degisiklik-yapilmasina-dair-yonetmelik/</loc>
		<lastmod>2023-10-07T19:20:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/07/vergi-usul-kanunu-genel-tebligi-sira-no-527nde-degisiklik-yapilmasina-dair-teblig-sira-no-549/</loc>
		<lastmod>2023-10-07T19:20:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/07/vergi-usul-kanunu-genel-tebligi-sira-no-509nde-degisiklik-yapilmasina-dair-teblig-sira-no-550/</loc>
		<lastmod>2023-10-07T19:20:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/07/vergi-usul-kanunu-genel-tebligi-sira-no-551/</loc>
		<lastmod>2023-10-07T19:20:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/07/vergi-usul-kanunu-genel-tebligi-sira-no-552/</loc>
		<lastmod>2023-10-07T19:20:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/07/vergi-usul-kanunu-genel-tebligi-sira-no-531nde-degisiklik-yapilmasina-dair-teblig-sira-no-553/</loc>
		<lastmod>2023-10-07T19:20:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/10/2023-yili-ucuncu-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani/</loc>
		<lastmod>2023-10-10T09:14:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/17/5510-sayili-kanunun-ek-17-nci-maddesi-kapsaminda-kanuni-faiz-hesaplanmasi/</loc>
		<lastmod>2023-10-17T08:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/18/icra-ve-iflas-kanununun-gecici-20-nci-maddesinin-uygulanmasina-iliskin-usul-ve-esaslar-hakkinda-teblig/</loc>
		<lastmod>2023-10-18T07:41:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/18/enflasyon-duzeltmesine-iliskin-vergi-usul-kanunu-genel-tebligi-taslagi/</loc>
		<lastmod>2023-10-18T08:23:00+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/10/image.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/29/ilelebet-payidar-kalacak-cumhuriyetimiz-100-yasinda-cumhuriyet-bayramimiz-kutlu-olsun/</loc>
		<lastmod>2023-10-29T06:12:09+00:00</lastmod>
		<image:image>
			<image:loc>https://www.erisymm.com/wp-content/uploads/2023/10/image-1.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.erisymm.com/2023/10/30/elektronik-defter-ve-belgelerin-ibrazina-iliskin-elektronik-veri-ibraz-sistemi-e-viz/</loc>
		<lastmod>2023-10-30T07:29:28+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->