1<!DOCTYPE html><html lang="tr"><head><meta charSet="utf-8"/><meta name="viewport" content="width=device-width, initial-scale=1"/><link rel="preload" as="image" imageSrcSet="/_next/image?url=%2F_next%2Fstatic%2Fmedia%2Fey-black.052b26a3.png&w=128&q=75 1x, /_next/image?url=%2F_next%2Fstatic%2Fmedia%2Fey-black.052b26a3.png&w=256&q=75 2x" fetchPriority="high"/><link rel="stylesheet" href="/_next/static/css/48340cfe5c3cfec7.css" data-precedence="next"/><link rel="stylesheet" href="/_next/static/css/148d10716a6f2197.css" data-precedence="next"/><link rel="preload" as="script" fetchPriority="low" href="/_next/static/chunks/webpack-57eae6ac19372396.js"/>
1<script src="/_next/static/chunks/fd9d1056-aaae82fcc437c976.js" async=""></script>
1<script src="/_next/static/chunks/7023-557db92b45feced0.js" async=""></script>
1<script src="/_next/static/chunks/main-app-dfed679d9a336b78.js" async=""></script>
1<script src="/_next/static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js" async=""></script>
1<script src="/_next/static/chunks/1255-f63d49449fed9afd.js" async=""></script>
1<script src="/_next/static/chunks/8173-9333959040ff464f.js" async=""></script>
1<script src="/_next/static/chunks/3358-83d4809945e76d68.js" async=""></script>
1<script src="/_next/static/chunks/app/page-7e250054780a82b9.js" async=""></script>
1<script src="/_next/static/chunks/1267-b58277c544391f12.js" async=""></script>
1<script src="/_next/static/chunks/954-940b9c43475cccf6.js" async=""></script>
1<script src="/_next/static/chunks/app/layout-02405a7ab3e288db.js" async=""></script>
1<title>Vergide Gündem</title><meta name="description" content="EY Vergi Bölümü profesyonelleri tarafından hazırlanan güncel konuların ele alındıÄı Vergide Gündem dergisi"/><meta name="application-name" content="Vergide Gündem"/><link rel="canonical" href="https://www.vergidegundem.com"/><meta property="og:title" content="Vergide Gündem"/><meta property="og:description" content="EY Vergi Bölümü profesyonelleri tarafından hazırlanan güncel konuların ele alındıÄı Vergide Gündem dergisi"/><meta property="og:url" content="https://www.vergidegundem.com"/><meta property="og:site_name" content="Vergide Gündem"/><meta property="og:locale" content="tr_TR"/><meta property="og:type" content="website"/><meta name="twitter:card" content="summary"/><meta name="twitter:title" content="Vergide Gündem"/><meta name="twitter:description" content="EY Vergi Bölümü profesyonelleri tarafından hazırlanan güncel konuların ele alındıÄı Vergide Gündem dergisi"/><link rel="icon" href="/icon2.ico?e745f77ffbf0c3bd" type="image/x-icon" sizes="25x24"/><meta name="next-size-adjust"/>
1<script src="/_next/static/chunks/polyfills-78c92fac7aa8fdd8.js" noModule=""></script>
1</head><body id="main-background" class="__className_d65c78 dark-mode"><div class="no-print w-screen z-50"></div><div class="flex flex-col items-center w-full z-0"><div class="w-full min-h-full min-w-72 flex flex-col items-center justify-between px-12 pt-8 lg:pt-[110px]"><div class="mt-[-24px]">
1<script type="application/ld+json">{"@context":"https://schema.org","@type":"WebSite","name":"Vergide Gündem","alternateName":["VergideGundem","Vergide Gündem - EY Türkiye"],"url":"https://www.vergidegundem.com"}</script>
1<div class="relative h-full overflow-x-hidden flex lg:flex lg:h-[400px] w-screen"><div class="w-full h-full inline-block flex-none" style="left:0%;right:0%;transform:none"><div class="relative flex flex-col bg-clip-border rounded-xl bg-white text-gray-700 shadow-md mt-6 w-full animate-pulse"><div class="bg-clip-border mt-4 mx-4 rounded-xl overflow-hidden text-gray-700 relative grid h-56 place-items-center bg-gray-300"><svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke-width="2" stroke="currentColor" class="h-12 w-12 text-gray-500"><path stroke-linecap="round" stroke-linejoin="round" d="m2.25 15.75 5.159-5.159a2.25 2.25 0 0 1 3.182 0l5.159 5.159m-1.5-1.5 1.409-1.409a2.25 2.25 0 0 1 3.182 0l2.909 2.909m-18 3.75h16.5a1.5 1.5 0 0 0 1.5-1.5V6a1.5 1.5 0 0 0-1.5-1.5H3.75A1.5 1.5 0 0 0 2.25 6v12a1.5 1.5 0 0 0 1.5 1.5Zm10.5-11.25h.008v.008h-.008V8.25Zm.375 0a.375.375 0 1 1-.75 0 .375.375 0 0 1 .75 0Z"></path></svg></div><div class="p-6"><div class="block antialiased tracking-normal font-sans text-5xl font-semibold leading-tight text-inherit mb-4 h-3 w-56 rounded-full bg-gray-300"> </div><div class="block antialiased font-sans text-base font-light leading-relaxed text-inherit mb-2 h-2 w-full rounded-full bg-gray-300"> </div><div class="block antialiased font-sans text-base font-light leading-relaxed text-inherit mb-2 h-2 w-full rounded-full bg-gray-300"> </div><div class="block antialiased font-sans text-base font-light leading-relaxed text-inherit mb-2 h-2 w-full rounded-full bg-gray-300"> </div><div class="block antialiased font-sans text-base font-light leading-relaxed text-inherit mb-2 h-2 w-full rounded-full bg-gray-300"> </div></div><div class="p-6 pt-0"><button disabled="" tabindex="-1" class="align-middle select-none font-sans font-bold text-center uppercase transition-all disabled:opacity-50 disabled:shadow-none disabled:pointer-events-none text-xs py-3 px-6 rounded-lg text-white shadow-gray-900/10 hover:shadow-gray-900/20 focus:opacity-[0.85] focus:shadow-none active:opacity-[0.85] active:shadow-none h-8 w-20 bg-gray-300 shadow-none hover:shadow-none" type="button"> </button></div></div></div><button class="!absolute top-2/4 left-4 -translate-y-2/4 rounded-full select-none transition-all disabled:opacity-50 disabled:shadow-none disabled:pointer-events-none w-12 max-w-[48px] h-12 max-h-[48px] text-white hover:bg-white/10 active:bg-white/30 grid place-items-center"><svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke="currentColor" stroke-width="3" class="-ml-1 h-7 w-7"><path stroke-linecap="round" stroke-linejoin="round" d="M15.75 19.5L8.25 12l7.5-7.5"></path></svg></button><button class="!absolute top-2/4 right-4 -translate-y-2/4 rounded-full select-none transition-all disabled:opacity-50 disabled:shadow-none disabled:pointer-events-none w-12 max-w-[48px] h-12 max-h-[48px] text-white hover:bg-white/10 active:bg-white/30 grid place-items-center"><svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke="currentColor" stroke-width="3" class="ml-1 h-7 w-7"><path stroke-linecap="round" stroke-linejoin="round" d="M8.25 4.5l7.5 7.5-7.5 7.5"></path></svg></button><div class="absolute bottom-4 left-2/4 z-50 flex -translate-x-2/4 gap-2"><span class="block h-3 w-3 cursor-pointer rounded-full transition-colors content-[''] bg-white"></span></div></div><div class="flex flex-wrap w-screen items-center justify-center px-20"><div class="relative flex bg-clip-border rounded-xl bg-white text-gray-700 shadow-md w-11/12 min-w-72 m-2 flex-row"><div class="relative bg-clip-border rounded-xl overflow-hidden bg-white text-gray-700 hidden md:block m-0 w-2/5 shrink-0 rounded-r-none"><img alt="card-image" loading="lazy" width="3840" height="2560" decoding="async" data-nimg="1" class="h-full w-full object-cover" style="color:transparent" srcSet="/_next/image?url=%2F_next%2Fstatic%2Fmedia%2Fcalendar.f44c37f1.jpg&w=3840&q=75 1x" src="/_next/image?url=%2F_next%2Fstatic%2Fmedia%2Fcalendar.f44c37f1.jpg&w=3840&q=75"/></div><div class="p-6"><h6 class="block antialiased tracking-normal font-sans text-base font-semibold leading-relaxed text-gray-700 mb-4 uppercase">Vergi takvimi</h6><h4 class="block antialiased tracking-normal font-sans text-2xl font-semibold leading-snug text-blue-gray-900 mb-2">2026 Vergi takvimi</h4><p class="block antialiased font-sans text-base leading-relaxed text-gray-700 mb-8 font-normal">2026 yılının önemli vergi olaylarını ve günlerini takip edebilirsiniz.</p><a href="/vergi-takvimi?year=2026"><button class="align-middle select-none font-sans font-bold text-center uppercase transition-all disabled:opacity-50 disabled:shadow-none disabled:pointer-events-none text-xs py-3 px-6 rounded-lg text-gray-900 hover:bg-gray-900/10 active:bg-gray-900/20 flex items-center gap-2" type="button">Vergi takvimine git<svg xmlns="http://wvww.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke="currentColor" stroke-width="2" class="h-4 w-4"><path stroke-linecap="round" stroke-linejoin="round" d="M17.25 8.25L21 12m0 0l-3.75 3.75M21 12H3"></path></svg></button></a></div></div><div class="min-w-72 w-11/12 bg-[#ffe600] rounded-lg flex flex-row items-center justify-between m-2 py-6 px-8"><div class="flex-grow text-center"><h1 class="text-[#2e2e38] text-xl">Sirküler ve vergi yayınlarına abone olun</h1></div><a href="/uyelik" class="ml-2">
1<button class="text-[#2e2e38] font-bold py-2 px-4 rounded-lg border border-[#2e2e38] hover:bg-[#2e2e38] hover:text-[#ffe600]">Abone ol</button></a></div><div class="relative flex bg-clip-border rounded-xl bg-white text-gray-700 shadow-md w-11/12 min-w-72 m-2 flex-row"><div class="relative bg-clip-border rounded-xl overflow-hidden bg-white text-gray-700 hidden md:block m-0 w-2/5 shrink-0 rounded-r-none"><img alt="card-image" loading="lazy" width="1240" height="826" decoding="async" data-nimg="1" class="h-full w-full object-cover" style="color:transparent" srcSet="/_next/image?url=%2F_next%2Fstatic%2Fmedia%2Fcalculator.dc0838a6.jpg&w=1920&q=75 1x, /_next/image?url=%2F_next%2Fstatic%2Fmedia%2Fcalculator.dc0838a6.jpg&w=3840&q=75 2x" src="/_next/image?url=%2F_next%2Fstatic%2Fmedia%2Fcalculator.dc0838a6.jpg&w=3840&q=75"/></div><div class="p-6"><h6 class="block antialiased tracking-normal font-sans text-base font-semibold leading-relaxed text-gray-700 mb-4 uppercase">MaaÅ Hesaplama</h6><h4 class="block antialiased tracking-normal font-sans text-2xl font-semibold leading-snug text-blue-gray-900 mb-2">Netten Brüte MaaÅ Hesaplama</h4><p class="block antialiased font-sans text-base leading-relaxed text-gray-700 mb-8 font-normal">Netten Brüte ve Brütten Nete maaÅ hesaplama araçlarımızı kullanabilirsiniz.</p><a href="/hesaplamalar"><button class="align-middle select-none font-sans font-bold text-center uppercase transition-all disabled:opacity-50 disabled:shadow-none disabled:pointer-events-none text-xs py-3 px-6 rounded-lg text-gray-900 hover:bg-gray-900/10 active:bg-gray-900/20 flex items-center gap-2" type="button">MaaÅ hesaplama<svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke="currentColor" stroke-width="2" class="h-4 w-4"><path stroke-linecap="round" stroke-linejoin="round" d="M17.25 8.25L21 12m0 0l-3.75 3.75M21 12H3"></path></svg></button></a></div></div><div class="min-w-72 w-11/12 darker-mode my-2 p-6 flex flex-col items-center justify-center"><h1 class="text-[#ffe600] text-xl font-bold">Vergide Gündem</h1><p class="text-white mt-2">Aylık olarak yayınlanan Vergide Gündem dergimize ve makalelere göz atın</p><a href="/dergiler"><button class="mt-4 text-white font-bold py-2 px-4 rounded-lg border border-white hover:bg-white hover:text-[#2e2e38]">İncele</button></a></div></div></div></div></div><div class="no-print"><footer class="relative w-full darker-mode"><div class="mx-auto w-full max-w-7xl px-8 pl-20 pr-20"><div class="mx-auto lg:justify-items-center grid w-full grid-cols-1 gap-8 py-12 md:grid-cols-2 lg:grid-cols-4"><div class=""><p class="block antialiased font-sans text-sm leading-normal text-white mb-4 font-bold uppercase opacity-50">Hakkımızda</p><ul class="space-y-1"><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/hizmetlerimiz" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Hizmetlerimiz</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/ofislerimiz" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Ofislerimiz</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/vergi-bolumu-sirket-ortaklari" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Åirket ortaklarımız</a></li></ul></div><div class=""><p class="block antialiased font-sans text-sm leading-normal text-white mb-4 font-bold uppercase opacity-50">Sirküler</p><ul class="space-y-1"><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/sirkuler?type=Vergi" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Vergi</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/sirkuler?type=Gumruk" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Gümrük</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/sirkuler?type=Sirket" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Åirket hukuku</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/sirkuler?type=SGK" class="inline-block py-1 pr-2 transition-transform hover:scale-105">SGK</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/sirkuler?type=Rekabet" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Rekabet hukuku</a></li></ul></div><div class=""><p class="block antialiased font-sans text-sm leading-normal text-white mb-4 font-bold uppercase opacity-50">Yayınlar</p><ul class="space-y-1"><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/dergiler" class="inline-block py-1 pr-2 transition-transform hover:scale-105">E-dergi</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/makaleler?type=Vergidegundem" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Vergide Gündem makaleleri</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/makaleler?type=Ekonomist" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Ekonomist makaleleri</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/makaleler?type=Ekonomim" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Ekonomim Gazetesi makaleleri</a></li></ul></div><div class=""><p class="block antialiased font-sans text-sm leading-normal text-white mb-4 font-bold uppercase opacity-50">DiÄer</p><ul class="space-y-1"><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/vergi-takvimi" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Vergi takvimi</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="https://www.ey.com/tr_tr" class="inline-block py-1 pr-2 transition-transform hover:scale-105">EY Türkiye</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/cerez-politikasi" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Ãerez politikası</a></li><li class="block antialiased font-sans text-base leading-relaxed text-white font-normal"><a href="/aydinlatma-metni" class="inline-block py-1 pr-2 transition-transform hover:scale-105">Aydınlatma metni</a></li></ul></div></div><div class="flex w-full flex-col items-center justify-center border-t border-white py-4 md:flex-row md:justify-between"><p class="block antialiased font-sans text-sm leading-normal mb-4 text-center font-normal text-white md:mb-0">© <!-- -->2026<!-- --> <a href="https://www.vergidegundem.com/">Vergide Gündem</a>. <!-- -->Tüm hakları saklıdır.</p></div></div></footer></div>
1<div class="fixed bottom-[10px] right-1 "><div class="no-print pb-1 "></div><div class="no-print pb-1 "><div class="zoom-on-hover pl-1"><button class="relative align-middle select-none font-sans font-medium text-center uppercase transition-all disabled:opacity-50 disabled:shadow-none disabled:pointer-events-none w-10 max-w-[40px] h-10 max-h-[40px] rounded-lg text-xs text-gray-900 hover:bg-gray-900/10 active:bg-gray-900/20" type="button"><span class="absolute left-1/2 top-1/2 -translate-x-1/2 -translate-y-1/2 transform"><div class="flex items-center justify-center rounded-full bg-[#2e2e3a] w-[30px] h-[30px]"><svg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 24 24" fill="currentColor" aria-hidden="true" data-slot="icon" class="h-5 w-5 text-white font-bold zoom-on-hover"><path d="M5.25 6.375a4.125 4.125 0 1 1 8.25 0 4.125 4.125 0 0 1-8.25 0ZM2.25 19.125a7.125 7.125 0 0 1 14.25 0v.003l-.001.119a.75.75 0 0 1-.363.63 13.067 13.067 0 0 1-6.761 1.873c-2.472 0-4.786-.684-6.76-1.873a.75.75 0 0 1-.364-.63l-.001-.122ZM18.75 7.5a.75.75 0 0 0-1.5 0v2.25H15a.75.75 0 0 0 0 1.5h2.25v2.25a.75.75 0 0 0 1.5 0v-2.25H21a.75.75 0 0 0 0-1.5h-2.25V7.5Z"></path></svg></div></span></button></div></div><div class="no-print pb-1 "><div class="zoom-on-hover pl-1"><a href="https://en.vergidegundem.com/?"><div class="flex items-center justify-center rounded-full bg-[#2e2e3a] w-[30px] h-[30px] text-white text-[12px] pl-1">EN</div></a></div></div><div class="no-print"><div class="zoom-on-hover pl-1"><a href="https://www.ey.com/tr_tr/connect-with-us" class="social-icon w-[30px] h-[30px]" style="display:inline-block;width:30px;height:30px;position:relative;overflow:hidden;vertical-align:middle" aria-label="email"><span class="social-container" style="position:absolute;top:0;left:0;width:100%;height:100%"><svg role="img" aria-label="email social icon" class="social-svg" viewBox="0 0 64 64" style="position:absolute;top:0;left:0;width:100%;height:100%;border-radius:50%;fill-rule:evenodd"><g class="social-svg-icon" style="transition:fill 170ms ease-in-out;fill:white"><path d="M0,0H64V64H0ZM41.1 25H22.9l9.1 7.1zm2.9 1.6-12 9.3-12-9.3V39h24zM0 0v64h64V0zm47 42H17V22h30z"></path></g><g class="social-svg-mask" style="transition:fill 170ms ease-in-out;fill:#2e2e3a"><path d="M41.1 25H22.9l9.1 7.1zm2.9 1.6-12 9.3-12-9.3V39h24zM0 0v64h64V0zm47 42H17V22h30z"></path></g></svg></span></a></div></div></div><div class="no-print"><div class="fixed bottom-[10px] left-1 zoom-on-hover"><a href="https://x.com/vergidegundem" class="social-icon" style="display:inline-block;width:30px;height:30px;position:relative;overflow:hidden;vertical-align:middle" target="_blank" aria-label="x"><span class="social-container" style="position:absolute;top:0;left:0;width:100%;height:100%"><svg role="img" aria-label="x social icon" class="social-svg" viewBox="0 0 64 64" style="position:absolute;top:0;left:0;width:100%;height:100%;border-radius:50%;fill-rule:evenodd"><g class="social-svg-icon" style="transition:fill 170ms ease-in-out;fill:white"><path d="M0,0H64V64H0ZM0 0v64h64V0zm16 17.537h10.125l6.992 9.242 8.084-9.242h4.908L35.39 29.79 48 46.463h-9.875l-7.734-10.111-8.85 10.11h-4.908l11.465-13.105zm5.73 2.783 17.75 23.205h2.72L24.647 20.32z"></path></g><g class="social-svg-mask" style="transition:fill 170ms ease-in-out;fill:#2e2e3a"><path d="M0 0v64h64V0zm16 17.537h10.125l6.992 9.242 8.084-9.242h4.908L35.39 29.79 48 46.463h-9.875l-7.734-10.111-8.85 10.11h-4.908l11.465-13.105zm5.73 2.783 17.75 23.205h2.72L24.647 20.32z"></path></g></svg></span></a></div><div class="fixed bottom-[50px] left-1 zoom-on-hover"><a href="https://www.linkedin.com/company/ernstandyoung/" class="social-icon" style="display:inline-block;width:30px;height:30px;position:relative;overflow:hidden;vertical-align:middle" target="_blank" aria-label="linkedin"><span class="social-container" style="position:absolute;top:0;left:0;width:100%;height:100%"><svg role="img" aria-label="linkedin social icon" class="social-svg" viewBox="0 0 64 64" style="position:absolute;top:0;left:0;width:100%;height:100%;border-radius:50%;fill-rule:evenodd"><g class="social-svg-icon" style="transition:fill 170ms ease-in-out;fill:white"><path d="M0,0H64V64H0ZM0 0v64h64V0zm25.8 44h-5.4V26.6h5.4zm-2.7-19.7c-1.7 0-3.1-1.4-3.1-3.1s1.4-3.1 3.1-3.1 3.1 1.4 3.1 3.1-1.4 3.1-3.1 3.1M46 44h-5.4v-8.4c0-2 0-4.6-2.8-4.6s-3.2 2.2-3.2 4.5V44h-5.4V26.6h5.2V29h.1c.7-1.4 2.5-2.8 5.
11-2.8 5.5 0 6.5 3.6 6.5 8.3V44z"></path></g><g class="social-svg-mask" style="transition:fill 170ms ease-in-out;fill:#2e2e3a"><path d="M0 0v64h64V0zm25.8 44h-5.4V26.6h5.4zm-2.7-19.7c-1.7 0-3.1-1.4-3.1-3.1s1.4-3.1 3.1-3.1 3.1 1.4 3.1 3.1-1.4 3.1-3.1 3.1M46 44h-5.4v-8.4c0-2 0-4.6-2.8-4.6s-3.2 2.2-3.2 4.5V44h-5.4V26.6h5.2V29h.1c.7-1.4 2.5-2.8 5.1-2.8 5.5 0 6.5 3.6 6.5 8.3V44z"></path></g></svg></span></a></div><div class="fixed bottom-[90px] left-1 zoom-on-hover"><a href="https://www.instagram.com/eyturkiye/" class="social-icon" style="display:inline-block;width:30px;height:30px;position:relative;overflow:hidden;vertical-align:middle" target="_blank" aria-label="instagram"><span class="social-container" style="position:absolute;top:0;left:0;width:100%;height:100%"><svg role="img" aria-label="instagram social icon" class="social-svg" viewBox="0 0 64 64" style="position:absolute;top:0;left:0;width:100%;height:100%;border-radius:50%;fill-rule:evenodd"><g class="social-svg-icon" style="transition:fill 170ms ease-in-out;fill:white"><path d="M0,0H64V64H0ZM0 0v64h64V0zm39.88 25.89c.98 0 1.77-.79 1.77-1.77s-.79-1.77-1.77-1.77-1.77.79-1.77 1.77.79 1.77 1.77 1.77M32 24.42c-4.18 0-7.58 3.39-7.58 7.58s3.4 7.58 7.58 7.58 7.58-3.4 7.58-7.58-3.4-7.58-7.58-7.58m0 12.5c-2.72 0-4.92-2.2-4.92-4.92s2.2-4.92 4.92-4.92 4.92 2.2 4.92 4.92-2.2 4.92-4.92 4.92m0-17.02c3.94 0 4.41.02 5.96.09 1.45.06 2.23.3 2.75.51.69.27 1.18.58 1.7 1.1.51.52.83 1.01 1.1 1.7.2.52.44 1.3.51 2.74.07 1.56.09 2.02.09 5.97 0 3.94-.02 4.4-.09 5.96-.07 1.44-.31 2.22-.51 2.74-.27.69-.59 1.19-1.1 1.7-.52.52-1.01.84-1.7 1.1-.52.2-1.3.45-2.75.51-1.55.07-2.02.09-5.96.09s-4.41-.02-5.96-.09c-1.45-.06-2.23-.3-2.75-.51-.69-.27-1.18-.58-1.7-1.1-.51-.51-.83-1.01-1.1-1.7-.2-.52-.44-1.3-.51-2.74-.07-1.56-.09-2.02-.09-5.96 0-3.95.02-4.41.09-5.97.07-1.44.31-2.22.51-2.74.27-.69.59-1.18 1.1-1.7.52-.52 1.01-.84 1.7-1.1.52-.2 1.3-.45 2.75-.51 1.55-.08 2.02-.09 5.96-.09m0-2.66c-4.01 0-4.51.02-6.09.09-1.57.07-2.64.32-3.58.68-.97.38-1.79.89-2.61 1.71s-1.33 1.65-1.71 2.61c-.36.94-.61 2.01-.68 3.59-.07 1.57-.09 2.07-.09 6.08s.02 4.51.09 6.09c.07 1.57.32 2.64.68 3.58.38.98.89 1.8 1.71 2.62s1.65 1.32 2.61 1.7c.94.37 2.01.62 3.59.69 1.57.07 2.07.09 6.09.09 4.01 0 4.51-.02 6.08-.09s2.65-.32 3.59-.69c.97-.37 1.79-.88 2.61-1.7s1.33-1.65 1.71-2.62c.36-.93.61-2.01.68-3.58.07-1.58.09-2.08.09-6.09s-.02-4.51-.09-6.09c-.07-1.57-.32-2.64-.68-3.58-.38-.98-.89-1.8-1.71-2.62a7.3 7.3 0 0 0-2.61-1.7c-.94-.37-2.01-.62-3.59-.69-1.58-.06-2.08-.08-6.09-.08"></path></g><g class="social-svg-mask" style="transition:fill 170ms ease-in-out;fill:#2e2e3a"><path d="M0 0v64h64V0zm39.88 25.89c.98 0 1.77-.79 1.77-1.77s-.79-1.77-1.77-1.77-1.77.79-1.77 1.77.79 1.77 1.77 1.77M32 24.42c-4.18 0-7.58 3.39-7.58 7.58s3.4 7.58 7.58 7.58 7.58-3.4 7.58-7.58-3.4-7.58-7.58-7.58m0 12.5c-2.72 0-4.92-2.2-4.92-4.92s2.2-4.92 4.92-4.92 4.92 2.2 4.92 4.92-2.2 4.92-4.92 4.92m0-17.02c3.94 0 4.41.02 5.96.09 1.45.06 2.23.3 2.75.51.69.27 1.18.58 1.7 1.1.51.52.83 1.01 1.1 1.7.2.52.44 1.3.51 2.74.07 1.56.09 2.02.09 5.97 0 3.94-.02 4.4-.09 5.96-.07 1.44-.31 2.22-.51 2.74-.27.69-.59 1.19-1.1 1.7-.52.52-1.01.84-1.7 1.1-.52.2-1.3.45-2.75.51-1.55.07-2.02.09-5.96.09s-4.41-.02-5.96-.09c-1.45-.06-2.23-.3-2.75-.51-.69-.27-1.18-.58-1.7-1.1-.51-.51-.83-1.01-1.1-1.7-.2-.52-.44-1.3-.51-2.74-.07-1.56-.09-2.02-.09-5.96 0-3.95.02-4.41.09-5.97.07-1.44.31-2.22.51-2.74.27-.69.59-1.18 1.1-1.7.52-.52 1.01-.84 1.7-1.1.52-.2 1.3-.45 2.75-.51 1.55-.08 2.02-.09 5.96-.09m0-2.66c-4.01 0-4.51.02-6.09.09-1.57.07-2.64.32-3.58.68-.97.38-1.79.89-2.61 1.71s-1.33 1.65-1.71 2.61c-.36.94-.61 2.01-.68 3.59-.07 1.57-.09 2.07-.09 6.08s.02 4.51.09 6.09c.07 1.57.32 2.64.68 3.58.38.98.89 1.8 1.71 2.62s1.65 1.32 2.61 1.7c.94.37 2.01.62 3.59.69 1.57.07 2.07.09 6.09.09 4.01 0 4.51-.02 6.08-.09s2.65-.32 3.59-.69c.97-.37 1.79-.88 2.61-1.7s1.33-1.65 1.71-2.62c.36-.93.61-2.01.68-3.58.07-1.58.09-2.08.09-6.09s-.02-4.51-.09-6.09c-.07-1.57-.32-2.64-.68-3.58-.38-.98-.89-1.8-1.71-2.62a7.3 7.3 0 0 0-2.61-1.7c-.94-.37-2.01-.62-3.59-.69-1.58-.06-2.08-.08-6.09-.08"></path></g></svg></span></a></div>
1<div class="fixed bottom-[130px] left-1 zoom-on-hover"><a href="https://www.facebook.com/ErnstYoungTurkiye/" class="social-icon" style="display:inline-block;width:30px;height:30px;position:relative;overflow:hidden;vertical-align:middle" target="_blank" aria-label="facebook"><span class="social-container" style="position:absolute;top:0;left:0;width:100%;height:100%"><svg role="img" aria-label="facebook social icon" class="social-svg" viewBox="0 0 64 64" style="position:absolute;top:0;left:0;width:100%;height:100%;border-radius:50%;fill-rule:evenodd"><g class="social-svg-icon" style="transition:fill 170ms ease-in-out;fill:white"><path d="M0,0H64V64H0ZM0 0v64h64V0zm39.6 22h-2.8c-2.2 0-2.6 1.1-2.6 2.6V28h5.3l-.7 5.3h-4.6V47h-5.5V33.3H24V28h4.6v-4c0-4.6 2.8-7 6.9-7 2 0 3.6.1 4.1.2z"></path></g><g class="social-svg-mask" style="transition:fill 170ms ease-in-out;fill:#2e2e3a"><path d="M0 0v64h64V0zm39.6 22h-2.8c-2.2 0-2.6 1.1-2.6 2.6V28h5.3l-.7 5.3h-4.6V47h-5.5V33.3H24V28h4.6v-4c0-4.6 2.8-7 6.9-7 2 0 3.6.1 4.1.2z"></path></g></svg></span></a></div><div class="fixed bottom-[170px] left-1 zoom-on-hover"><a href="https://www.youtube.com/channel/UCo7rPAQFwzBkvrM9hfYWtmQ" class="social-icon" style="display:inline-block;width:30px;height:30px;position:relative;overflow:hidden;vertical-align:middle" target="_blank" aria-label="youtube"><span class="social-container" style="position:absolute;top:0;left:0;width:100%;height:100%"><svg role="img" aria-label="youtube social icon" class="social-svg" viewBox="0 0 64 64" style="position:absolute;top:0;left:0;width:100%;height:100%;border-radius:50%;fill-rule:evenodd"><g class="social-svg-icon" style="transition:fill 170ms ease-in-out;fill:white"><path d="M0,0H64V64H0ZM0 0v64h64V0zm47 33.1c0 2.4-.3 4.9-.3 4.9s-.3 2.1-1.2 3c-1.1 1.2-2.4 1.2-3 1.3-4.2.2-10.5.3-10.5.3s-7.8-.1-10.2-.3c-.7-.1-2.2-.1-3.3-1.3-.9-.9-1.2-3-1.2-3s-.3-2.4-.3-4.9v-2.3c0-2.4.3-4.9.3-4.9s.3-2.1 1.2-3c1.1-1.2 2.4-1.2 3-1.3 4.2-.3 10.5-.3 10.5-.3s6.3 0 10.5.3c.6.1 1.9.1 3 1.3.9.9 1.2 3 1.2 3s.3 2.4.3 4.9zm-18.1 2.8 8.1-4.2-8.1-4.2z"></path></g><g class="social-svg-mask" style="transition:fill 170ms ease-in-out;fill:#2e2e3a"><path d="M0 0v64h64V0zm47 33.1c0 2.4-.3 4.9-.3 4.9s-.3 2.1-1.2 3c-1.1 1.2-2.4 1.2-3 1.3-4.2.2-10.5.3-10.5.3s-7.8-.1-10.2-.3c-.7-.1-2.2-.1-3.3-1.3-.9-.9-1.2-3-1.2-3s-.3-2.4-.3-4.9v-2.3c0-2.4.3-4.9.3-4.9s.3-2.1 1.2-3c1.1-1.2 2.4-1.2 3-1.3 4.2-.3 10.5-.3 10.5-.3s6.3 0 10.5.3c.6.1 1.9.1 3 1.3.9.9 1.2 3 1.2 3s.3 2.4.3 4.9zm-18.1 2.8 8.1-4.2-8.1-4.2z"></path></g></svg></span></a></div><div class="fixed bottom-[220px] left-3 zoom-on-hover"><a target="_blank" href="https://www.ey.com/tr_tr"><img alt="Vergide Gündem" fetchPriority="high" width="108" height="107" decoding="async" data-nimg="1" class="w-5" style="color:transparent" srcSet="/_next/image?url=%2F_next%2Fstatic%2Fmedia%2Fey-black.052b26a3.png&w=128&q=75 1x, /_next/image?url=%2F_next%2Fstatic%2Fmedia%2Fey-black.052b26a3.png&w=256&q=75 2x" src="/_next/image?url=%2F_next%2Fstatic%2Fmedia%2Fey-black.052b26a3.png&w=256&q=75"/></a></div></div>
1<script src="/_next/static/chunks/webpack-57eae6ac19372396.js" async=""></script>
1<script>(self.__next_f=self.__next_f||[]).push([0]);self.__next_f.push([2,null])</script>
1<script>self.__next_f.push([1,"1:HL[\"/_next/static/media/a34f9d1faa5f3315-s.p.woff2\",\"font\",{\"crossOrigin\":\"\",\"type\":\"font/woff2\"}]\n2:HL[\"/_next/static/css/48340cfe5c3cfec7.css\",\"style\"]\n3:HL[\"/_next/static/css/148d10716a6f2197.css\",\"style\"]\n"])</script>
1<script>self.__next_f.push([1,"4:I[95751,[],\"\"]\n9:I[76130,[],\"\"]\na:[]\n0:[[[\"$\",\"link\",\"0\",{\"rel\":\"stylesheet\",\"href\":\"/_next/static/css/48340cfe5c3cfec7.css\",\"precedence\":\"next\",\"crossOrigin\":\"$undefined\"}],[\"$\",\"link\",\"1\",{\"rel\":\"stylesheet\",\"href\":\"/_next/static/css/148d10716a6f2197.css\",\"precedence\":\"next\",\"crossOrigin\":\"$undefined\"}]],[\"$\",\"$L4\",null,{\"buildId\":\"M-Go7WXUDMRp0-omTGx2x\",\"assetPrefix\":\"\",\"initialCanonicalUrl\":\"/\",\"initialTree\":[\"\",{\"children\":[\"__PAGE__\",{}]},\"$undefined\",\"$undefined\",true],\"initialSeedData\":[\"\",{\"children\":[\"__PAGE__\",{},[[\"$L5\",\"$L6\"],null],null]},[\"$L7\",null],null],\"couldBeIntercepted\":false,\"initialHead\":[false,\"$L8\"],\"globalErrorComponent\":\"$9\",\"missingSlots\":\"$Wa\"}]]\n"])</script>
1<script>self.__next_f.push([1,"b:I[98498,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"3358\",\"static/chunks/3358-83d4809945e76d68.js\",\"1931\",\"static/chunks/app/page-7e250054780a82b9.js\"],\"HeroCarousel\"]\nc:I[53341,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"3358\",\"static/chunks/3358-83d4809945e76d68.js\",\"1931\",\"static/chunks/app/page-7e250054780a82b9.js\"],\"default\"]\n57:I[17455,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"3358\",\"static/chunks/3358-83d4809945e76d68.js\",\"1931\",\"static/chunks/app/page-7e250054780a82b9.js\"],\"default\"]\n58:I[88967,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"3358\",\"static/chunks/3358-83d4809945e76d68.js\",\"1931\",\"static/chunks/app/page-7e250054780a82b9.js\"],\"TaxCalendarCard\"]\n59:I[25869,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"3358\",\"static/chunks/3358-83d4809945e76d68.js\",\"1931\",\"static/chunks/app/page-7e250054780a82b9.js\"],\"default\"]\n5a:I[87006,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"3358\",\"static/chunks/3358-83d4809945e76d68.js\",\"1931\",\"static/chunks/app/page-7e250054780a82b9.js\"],\"HorizontalCard\"]\n5b:I[60154,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"1267\",\"static/chunks/1267-b58277c544391f12.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"954\",\"static/chunks/954-940b9c43475cccf6.js\",\"3185\",\"static/chunks/app/layout-02405a7ab3e288db.js\"],\"Analytics\"]\n5c:I[90669,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"stat"])</script>
1<script>self.__next_f.push([1,"ic/chunks/1255-f63d49449fed9afd.js\",\"1267\",\"static/chunks/1267-b58277c544391f12.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"954\",\"static/chunks/954-940b9c43475cccf6.js\",\"3185\",\"static/chunks/app/layout-02405a7ab3e288db.js\"],\"MegaMenuWithHover\"]\n5d:I[39275,[],\"\"]\n5e:I[61343,[],\"\"]\n5f:I[3367,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"1267\",\"static/chunks/1267-b58277c544391f12.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"954\",\"static/chunks/954-940b9c43475cccf6.js\",\"3185\",\"static/chunks/app/layout-02405a7ab3e288db.js\"],\"FooterWithSitemap\"]\n60:I[56109,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"1267\",\"static/chunks/1267-b58277c544391f12.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"954\",\"static/chunks/954-940b9c43475cccf6.js\",\"3185\",\"static/chunks/app/layout-02405a7ab3e288db.js\"],\"default\"]\n61:I[52938,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"1267\",\"static/chunks/1267-b58277c544391f12.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"954\",\"static/chunks/954-940b9c43475cccf6.js\",\"3185\",\"static/chunks/app/layout-02405a7ab3e288db.js\"],\"default\"]\n62:I[62193,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"1267\",\"static/chunks/1267-b58277c544391f12.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"954\",\"static/chunks/954-940b9c43475cccf6.js\",\"3185\",\"static/chunks/app/layout-02405a7ab3e288db.js\"],\"default\"]\n63:I[40868,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"1267\",\"static/chunks/1267-b58277c544391f12.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"954\",\"static/chunks/954-940b9c43475cccf6.js\",\"3185\",\"static/chunks/app/layout-02405a7ab3e288db.js\"],\"default\"]\n64:I[52875,[\"6384\",\"static/chunks/cebd11e7-bb06ca0e5ea8ed3a.js\",\"1255\",\"static/chunks/1255-f63d49449fed9afd.js\",\"1267\",\"static/chunks/1267-b58277c544"])</script>
1<script>self.__next_f.push([1,"391f12.js\",\"8173\",\"static/chunks/8173-9333959040ff464f.js\",\"954\",\"static/chunks/954-940b9c43475cccf6.js\",\"3185\",\"static/chunks/app/layout-02405a7ab3e288db.js\"],\"default\"]\ne:{\"services\":\"Hizmetlerimiz\",\"tax-services\":\"Vergi denetimi ve tasdik hizmetleri\",\"cookie_policy\":\"Ãerez politikası\",\"clarification_text\":\"Aydınlatma metni\"}\nf:{\"about\":\"Hakkımızda\",\"tax_calendar\":\"Vergi takvimi\",\"calculator\":\"MaaÅ hesaplama\",\"calculators\":\"Hesaplama araçları\",\"webcast\":\"EY webcast\",\"sectoral\":\"Sektörel\",\"tax_alerts\":null,\"articles\":\"Makaleler\",\"membership\":\"Ãyelik\"}\n10:{\"copyright\":\"Tüm hakları saklıdır.\"}\n11:{\"contact\":\"Bize ulaÅın\",\"contact_link\":\"https://www.ey.com/tr_tr/about-us/connect-with-us\",\"contact_long\":\"Daha fazla bilgi için bizimle iletiÅime geçin\"}\n12:{\"title\":\"Ofislerimiz\",\"phone\":\"Telefon\",\"fax\":\"Faks\",\"email\":\"E-posta\",\"click_for_details\":\"İletiÅim bilgileri için tıklayınız\"}\n13:{\"readmore\":\"İncele\"}\n15:{\"title\":\"Vergide Gündem makaleleri\",\"description\":\"YayınlanmıŠtüm makalelere aÅaÄıdaki tablodan ulaÅabilirsiniz:\"}\n16:{\"title\":\"Ekonomist makaleleri\",\"description\":\"YayınlanmıŠtüm makalelere aÅaÄıdaki tablodan ulaÅabilirsiniz:\"}\n17:{\"title\":\"Dünya Gazetesi makaleleri\",\"description\":\"YayınlanmıŠtüm makalelere aÅaÄıdaki tablodan ulaÅabilirsiniz:\"}\n18:{\"title\":\"Ekonomim makaleleri\",\"description\":\"YayınlanmıŠtüm makalelere aÅaÄıdaki tablodan ulaÅabilirsiniz:\"}\n19:{\"title\":\"Tax alerts\",\"description\":\"YayınlanmıŠtüm makalelere aÅaÄıdaki tablodan ulaÅabilirsiniz:\"}\n1a:{\"title\":\"KöÅe yazıları\",\"description\":\"YayınlanmıŠtüm köÅe yazılarına aÅaÄıdaki tablodan ulaÅabilirsiniz:\",\"more\":\"Tüm yazıları\",\"all\":\"Tüm yazılar\"}\n14:{\"all\":\"Tüm makaleler\",\"no\":\"No\",\"title\":\"Konu\",\"author\":\"Yazar\",\"date\":\"Tarih\",\"page\":\"Sayfa\",\"previous\":\"Ãnceki\",\"next\":\"Sonraki\",\"total\":\"Toplam\",\"Vergidegundem\":\"$15\",\"Ekonomist\":\"$16\",\"Dunya\":\"$17\",\"Ekonomim\":\"$18\",\"TaxAlert\":\"$19\",\"Corner\":\"$1a\"}\n1c:{\"title\":\"Vergi sirküleri\",\"description\":\"Yayınla"])</script>
1<script>self.__next_f.push([1,"nmıŠtüm vergi sirkülerine aÅaÄıdaki tablodan ulaÅabilirsiniz:\"}\n1d:{\"title\":\"SGK sirküleri\",\"description\":\"YayınlanmıŠtüm SGK sirkülerine aÅaÄıdaki tablodan ulaÅabilirsiniz:\"}\n1e:{\"title\":\"Åirketler hukuku sirküleri\",\"description\":\"YayınlanmıŠtüm Åirketler hukuku sirkülerine aÅaÄıdaki tablodan ulaÅabilirsiniz:\"}\n1f:{\"title\":\"Rekabet hukuku sirküleri\",\"description\":\"YayınlanmıŠtüm rekabet hukuku sirkülerine aÅaÄıdaki tablodan ulaÅabilirsiniz:\"}\n20:{\"title\":\"Gümrük sirküleri\",\"description\":\"YayınlanmıŠtüm gümrük sirkülerine aÅaÄıdaki tablodan ulaÅabilirsiniz:\"}\n1b:{\"search\":\"Ara\",\"tax\":\"$1c\",\"sgk\":\"$1d\",\"sirketlerhukuku\":\"$1e\",\"rekabet\":\"$1f\",\"gumruk\":\"$20\",\"number\":\"No\",\"date\":\"Tarih\",\"title\":\"Konu\",\"contact\":\"İletiÅim\",\"summary\":\"Ãzet\",\"download\":\"İndir\",\"print\":\"Ãıktı al\"}\n22:{\"title\":\"Vergide Gündem\",\"description\":\"YayınlanmıŠtüm dergilere aÅaÄıdan ulaÅabilirsiniz:\"}\n23:{\"title\":\"Otomotiv Sektöründe Gündem\",\"description\":\"YayınlanmıŠtüm dergilere aÅaÄıdan ulaÅabilirsiniz:\"}\n21:{\"pdf\":\"pdf\",\"ebook\":\"e-kitap\",\"intro\":\"Aylık olarak yayınlanan Vergide Gündem dergimize ve makalelere göz atın\",\"Vergidegundem\":\"$22\",\"Otomotivdegundem\":\"$23\"}\n25:{\"a. E-dergi\":\"E-dergi\",\"b. EY vergi rehberi\":\"EY vergi rehberi\",\"c. Makaleler\":\"Makaleler\",\"d. KöÅe yazıları\":\"KöÅe yazıları\",\"e. Gelir vergisi\":\"Gelir vergisi\",\"f. Kurumlar vergisi\":\"Kurumlar vergisi\",\"g. Dolaylı vergiler\":\"Dolaylı vergiler\",\"h. Ar-ge ve teÅvikler\":\"Ar-ge ve teÅvikler\",\"i. Sosyal güvenlik\":\"Sosyal güvenlik\",\"j. Vergi usul kanunu\":\"Vergi Usul Kanunu\",\"k. Türk ticaret kanunu\":\"Türk Ticaret Kanunu\",\"l. DiÄer\":\"DiÄer\"}\n24:{\"home\":\"Ana sayfa\",\"articles\":\"Makaleler\",\"history\":\"Eski sayılar\",\"categories\":\"$25\"}\n26:{\"circulars\":\"sirkuler\",\"articles\":\"makaleler\"}\n27:{\"membership\":\"Sirküler ve vergi yayınlarına abone olun\",\"scroll_message\":\"Kayıt formu için tıklayın ya da sayfayı aÅaÄıya kaydırın\",\"bemember\":\"Abone ol\",\"visit\":\"İncele\",\"taxagend"])</script>
1<script>self.__next_f.push([1,"a\":\"Vergi takvimi\",\"taxagendadescription\":\"2026 yılının önemli vergi olaylarını ve günlerini takip edebilirsiniz.\",\"netbrutdescription\":\"Netten Brüte ve Brütten Nete maaÅ hesaplama araçlarımızı kullanabilirsiniz.\",\"go\":\"Git\",\"calculator\":\"MaaÅ hesaplama\",\"netbrut\":\"Netten brüte\",\"brutnet\":\"Brütten nete\",\"language\":\"Dil deÄiÅtir\",\"back\":\"Ãnceki sayfa\"}\n28:{\"results\":\"Arama sonuçları: \",\"noresults\":\"Sonuç bulunamadı.\",\"article\":\"Makaleler\",\"circular\":\"Sirküler\",\"publication\":\"Yayınlar\",\"practical\":\"Pratik bilgiler\",\"readmore\":\"Yayına git\"}\n29:{\"title\":\"KöÅe yazıları\",\"authors\":\"KöÅe yazarları\"}\n2b:{\"a. Vergi oranları\":\"Vergi oranları\",\"b. Tutar ve oranlar\":\"Tutarlar ve oranlar\",\"c. Faiz ve cezalar\":\"Faiz ve cezalar\",\"d. İŠve sosyal güvenlik\":\"İŠve sosyal güvenlik\",\"e. MaaÅ hesaplama\":\"MaaÅ hesaplama\",\"f. Enflasyon oranları\":\"Enflasyon oranları\",\"g. DiÄer\":\"DiÄer\"}\n2a:{\"title\":\"Pratik bilgiler\",\"categories\":\"$2b\"}\n2c:{\"title\":\"Vergi takvimi\",\"january\":\"Ocak\",\"february\":\"Åubat\",\"march\":\"Mart\",\"april\":\"Nisan\",\"may\":\"Mayıs\",\"june\":\"Haziran\",\"july\":\"Temmuz\",\"august\":\"AÄustos\",\"september\":\"Eylül\",\"october\":\"Ekim\",\"november\":\"Kasım\",\"december\":\"Aralık\",\"go\":\"Vergi takvimine git\",\"upcoming\":\"YaklaÅan\",\"today\":\"bugün\",\"thismonth\":\"bu ay\"}\n2d:{\"all\":\"Tüm etkinlikler\",\"title\":\"Etkinlikler\",\"other\":\"DiÄer etkinlikler\",\"description\":\"EY Türkiye Vergi Hizmetleri tarafından gerçekleÅtirilen webcastleri, eÄitimleri ve diÄer tüm etkinlikleri keÅfedin.\",\"search\":\"Filtrele\",\"allDates\":\"Tüm\",\"upcoming\":\"Gelecek\",\"thisWeek\":\"Bu hafta\",\"thisMonth\":\"Bu ay\",\"lastMonth\":\"Geçen ay\",\"lastYear\":\"Geçen yıl\"}\n2e:{\"x\":\"X\",\"facebook\":\"Facebook\",\"linkedin\":\"Linkedin\",\"instagram\":\"Instagram\",\"ey\":\"EY\",\"youtube\":\"Youtube\"}\n30:{\"title\":\"Vergide Gündem\",\"description\":\"EY Vergi Bölümü profesyonelleri tarafından hazırlanan güncel konuların ele alındıÄı Vergide Gündem dergisi\"}\n31:{\"title\":\"Arama sonuçları\",\"description\":\"Arama sonuçları\"}\n32:{\"title\":\"Aydınlatma Me"])</script>
1<script>self.__next_f.push([1,"tni\",\"description\":\"Aydınlatma Metni\"}\n33:{\"title\":\"Ãerez Politikası\",\"description\":\"Ãerez Politikası\"}\n34:{\"title\":\"Dergiler\",\"description\":\"Aylık olarak yayınlanan Vergide Gündem dergisi\"}\n35:{\"title\":\"Etkinlikler\",\"description\":\"Güncel etkinliklerimiz hakkında bilgi sahibi olun\"}\n36:{\"title\":\"Hesaplamalar\",\"description\":\"Netten brüte, brütten nete maaÅ hesaplama araçları\"}\n37:{\"title\":\"Bireysel vergi hizmetleri\",\"description\":\"Bireysel vergi hizmetleri\"}\n38:{\"title\":\"Dolaylı vergi danıÅmanlık hizmetleri\",\"description\":\"Dolaylı vergi danıÅmanlık hizmetleri\"}\n39:{\"title\":\"Global ticaret danıÅmanlık hizmetleri\",\"description\":\"Global ticaret danıÅmanlık hizmetleri\"}\n3a:{\"title\":\"Global bordro operasyon hizmetleri\",\"description\":\"Global bordro operasyon hizmetleri\"}\n3b:{\"title\":\"Global transfer fiyatlandırma hizmetleri\",\"description\":\"Global transfer fiyatlandırma hizmetleri\"}\n3c:{\"title\":\"Kantitatif hizmetler\",\"description\":\"Kantitatif hizmetler\"}\n3d:{\"title\":\"Muhasebe, mevzuata uyum raporlama hizmetleri\",\"description\":\"Muhasebe, mevzuata uyum ve raporlama hizmetleri\"}\n3e:{\"title\":\"Satınalma danıÅmanlık ve destek hizmetleri\",\"description\":\"Satınalma danıÅmanlık ve destek hizmetleri\"}\n3f:{\"title\":\"Sosyal güvenlik ve iÅ hukuku hizmetleri\",\"description\":\"Sosyal güvenlik ve iÅ hukuku hizmetleri\"}\n40:{\"title\":\"TeÅvik danıÅmanlık hizmetleri\",\"description\":\"TeÅvik danıÅmanlık hizmetleri\"}\n41:{\"title\":\"Uluslararası görevlendirmeler vergi ve sosyal güvenlik hizmetleri\",\"description\":\"Uluslararası görevlendirmeler vergi ve sosyal güvenlik hizmetleri\"}\n42:{\"title\":\"Uluslararası vergi danıÅmanlık hizmetleri\",\"description\":\"Uluslararası vergi danıÅmanlık hizmetleri\"}\n43:{\"title\":\"Vergi danıÅmanlık hizmetleri\",\"description\":\"Vergi danıÅmanlık hizmetleri\"}\n44:{\"title\":\"Vergi denetimi tasdik hizmetleri\",\"description\":\"Vergi denetimi tasdik hizmetleri\"}\n45:{\"title\":\"Vergi muhasebesi ve risk danıÅmanlıÄı hizmetleri\",\"description\":\"Vergi muhasebesi ve risk d"])</script>
1<script>self.__next_f.push([1,"anıÅmanlıÄı hizmetleri\"}\n46:{\"title\":\"Vergi teknolojileri ve dönüÅümü hizmetleri\",\"description\":\"Vergi teknolojileri ve dönüÅümü hizmetleri\"}\n47:{\"title\":\"Vergi uyuÅmazlıkları danıÅmanlık hizmetleri\",\"description\":\"Vergi uyuÅmazlıkları danıÅmanlık hizmetleri\"}\n48:{\"title\":\"Hizmetlerimiz\",\"description\":\"Tüm vergi hizmetlerimiz hakkında bilgi alabilirsiniz.\"}\n49:{\"title\":\"KöÅe yazıları\",\"description\":\"KöÅe yazıları\"}\n4a:{\"title\":\"KöÅe yazısı\",\"description\":\"KöÅe yazısı\"}\n4b:{\"title\":\"Makaleler\",\"description\":\"Yayınlanan tüm makaleler\"}\n4c:{\"title\":\"Makale\",\"description\":\"Makale\"}\n4d:{\"title\":\"Ofislerimiz\",\"description\":\"Ofis adres ve iletiÅim bilgileri\"}\n4e:{\"title\":\"Pratik bilgiler\",\"description\":\"Pratik bilgiler\"}\n4f:{\"title\":\"Pratik bilgi\",\"description\":\"Pratik bilgi\"}\n50:{\"title\":\"Sirküler\",\"description\":\"Yayınlanan tüm sirküler\"}\n51:{\"title\":\"Sirkü\",\"description\":\"Yayınlanan tüm sirküler\"}\n52:{\"title\":\"Tax Alerts\",\"description\":\"Tax Alerts\"}\n53:{\"title\":\"Ãyelik\",\"description\":\"Ãyelik formu\"}\n54:{\"title\":\"Vergi bölümü Åirket ortakları\",\"description\":\"Vergi bölümü Åirket ortakları\"}\n55:{\"title\":\"Vergi takvimi\",\"description\":\"Vergi takvimi\"}\n56:{\"title\":\"Yayınlar\",\"description\":\"Yayınlar\"}\n2f:{\"homepage\":\"$30\",\"arama\":\"$31\",\"aydinlatma_metni\":\"$32\",\"cerez_politikasi\":\"$33\",\"dergiler\":\"$34\",\"etkinlikler\":\"$35\",\"hesaplamalar\":\"$36\",\"bireysel_vergi_hizmetleri\":\"$37\",\"dolayli_vergi_danismanlik_hizmetleri\":\"$38\",\"global_ticaret_danismanlik_hizmetleri\":\"$39\",\"global_bordro_hizmetleri\":\"$3a\",\"global_transfer_fiyatlandirmasi_ve_etkin_isletme_modeli_hizmetleri\":\"$3b\",\"kantitatif_hizmetler\":\"$3c\",\"muhasebe_mevzuatina_uyum_bordro_ve_raporlama_hizmetleri\":\"$3d\",\"satinalma_danismanlik_ve_destek_hizmetleri\":\"$3e\",\"sosyal_guvenlik_ve_is_hukuku_hizmetleri\":\"$3f\",\"tesvikler_konusunda_danismanlik_hizmetleri\":\"$40\",\"uluslararasi_gorevlendirmeler_vergi_ve_sosyal_guvenlik_hizmetleri\":\"$41\",\"uluslararasi_vergi_danismanlik_hizmetleri\":\"$42\",\"vergi_danismanlik_hizmetl"])</script>
1<script>self.__next_f.push([1,"eri\":\"$43\",\"vergi_denetimi_tasdik_hizmetleri\":\"$44\",\"vergi_muhasebesi_ve_risk_danismaligi_hizmetleri\":\"$45\",\"vergi_teknolojileri_ve_donusumu_hizmetleri\":\"$46\",\"vergi_uyusmazliklari_danismanlik_hizmetleri\":\"$47\",\"hizmetlerimiz\":\"$48\",\"kose_yazilari\":\"$49\",\"kose_yazisi\":\"$4a\",\"makaleler\":\"$4b\",\"makale\":\"$4c\",\"ofislerimiz\":\"$4d\",\"pratik_bilgiler\":\"$4e\",\"pratik_bilgi\":\"$4f\",\"sirkuler\":\"$50\",\"sirku\":\"$51\",\"tax_alerts\":\"$52\",\"uyelik\":\"$53\",\"vergi_bolumu_sirket_ortaklari\":\"$54\",\"vergi_takvimi\":\"$55\",\"yayin\":\"$56\"}\nd:{\"titles\":\"$e\",\"menu\":\"$f\",\"footer\":\"$10\",\"floating\":\"$11\",\"office\":\"$12\",\"services\":\"$13\",\"articles\":\"$14\",\"circular\":\"$1b\",\"journals\":\"$21\",\"publications\":\"$24\",\"types\":\"$26\",\"main\":\"$27\",\"search\":\"$28\",\"corner\":\"$29\",\"practical\":\"$2a\",\"calendar\":\"$2c\",\"activities\":\"$2d\",\"social\":\"$2e\",\"metadata\":\"$2f\"}\n"])</script>
1<script>self.__next_f.push([1,"6:[\"$\",\"div\",null,{\"className\":\"mt-[-24px]\",\"children\":[[\"$\",\"script\",null,{\"type\":\"application/ld+json\",\"dangerouslySetInnerHTML\":{\"__html\":\"{\\\"@context\\\":\\\"https://schema.org\\\",\\\"@type\\\":\\\"WebSite\\\",\\\"name\\\":\\\"Vergide Gündem\\\",\\\"alternateName\\\":[\\\"VergideGundem\\\",\\\"Vergide Gündem - EY Türkiye\\\"],\\\"url\\\":\\\"https://www.vergidegundem.com\\\"}\"}}],[\"$\",\"$Lb\",null,{\"lang\":\"tr\"}],[\"$\",\"div\",null,{\"className\":\"flex flex-wrap w-screen items-center justify-center px-20\",\"children\":[[\"$\",\"$Lc\",null,{\"title\":\"KöÅe yazıları\",\"dict\":{\"titles\":{\"services\":\"Hizmetlerimiz\",\"tax-services\":\"Vergi denetimi ve tasdik hizmetleri\",\"cookie_policy\":\"Ãerez politikası\",\"clarification_text\":\"Aydınlatma metni\"},\"menu\":{\"about\":\"Hakkımızda\",\"tax_calendar\":\"Vergi takvimi\",\"calculator\":\"MaaÅ hesaplama\",\"calculators\":\"Hesaplama araçları\",\"webcast\":\"EY webcast\",\"sectoral\":\"Sektörel\",\"tax_alerts\":null,\"articles\":\"Makaleler\",\"membership\":\"Ãyelik\"},\"footer\":{\"copyright\":\"Tüm hakları saklıdır.\"},\"floating\":{\"contact\":\"Bize ulaÅın\",\"contact_link\":\"https://www.ey.com/tr_tr/about-us/connect-with-us\",\"contact_long\":\"Daha fazla bilgi için bizimle iletiÅime geçin\"},\"office\":{\"title\":\"Ofislerimiz\",\"phone\":\"Telefon\",\"fax\":\"Faks\",\"email\":\"E-posta\",\"click_for_details\":\"İletiÅim bilgileri için tıklayınız\"},\"services\":{\"readmore\":\"İncele\"},\"articles\":{\"all\":\"Tüm makaleler\",\"no\":\"No\",\"title\":\"Konu\",\"author\":\"Yazar\",\"date\":\"Tarih\",\"page\":\"Sayfa\",\"previous\":\"Ãnceki\",\"next\":\"Sonraki\",\"total\":\"Toplam\",\"Vergidegundem\":{\"title\":\"Vergide Gündem makaleleri\",\"description\":\"YayınlanmıŠtüm makalelere aÅaÄıdaki tablodan ulaÅabilirsiniz:\"},\"Ekonomist\":{\"title\":\"Ekonomist makaleleri\",\"description\":\"YayınlanmıŠtüm makalelere aÅaÄıdaki tablodan ulaÅabilirsiniz:\"},\"Dunya\":{\"title\":\"Dünya Gazetesi makaleleri\",\"description\":\"YayınlanmıŠtüm makalelere aÅaÄıdaki tablodan ulaÅabilirsiniz:\"},\"Ekonomim\":{\"title\":\"Ekonomim makaleleri\",\"description\":\"YayınlanmıŠtüm makalelere aÅaÄıdaki tablodan ulaÅabilirsiniz:\"},\"TaxAlert\":{\"title\":\"Tax alerts\",\"description\":\"YayınlanmıŠtüm makalelere aÅaÄıdaki tablodan ulaÅabilirsiniz:\"},\"Corner\":{\"title\":\"KöÅe yazıları\",\"description\":\"YayınlanmıŠtüm köÅe yazılarına aÅaÄıdaki tablodan ulaÅabilirsiniz:\",\"more\":\"Tüm yazıları\",\"all\":\"Tüm yazılar\"}},\"circular\":{\"search\":\"Ara\",\"tax\":{\"title\":\"Vergi sirküleri\",\"description\":\"YayınlanmıŠtüm vergi sirkülerine aÅaÄıdaki tablodan ulaÅabilirsiniz:\"},\"sgk\":{\"title\":\"SGK sirküleri\",\"description\":\"YayınlanmıŠtüm SGK sirkülerine aÅaÄıdaki tablodan ulaÅabilirsiniz:\"},\"sirketlerhukuku\":{\"title\":\"Åirketler hukuku sirküleri\",\"description\":\"YayınlanmıŠtüm Åirketler hukuku sirkülerine aÅaÄıdaki tablodan ulaÅabilirsiniz:\"},\"rekabet\":{\"title\":\"Rekabet hukuku sirküleri\",\"description\":\"YayınlanmıŠtüm rekabet hukuku sirkülerine aÅaÄıdaki tablodan ulaÅabilirsiniz:\"},\"gumruk\":{\"title\":\"Gümrük sirküleri\",\"description\":\"YayınlanmıŠtüm gümrük sirkülerine aÅaÄıdaki tablodan ulaÅabilirsiniz:\"},\"number\":\"No\",\"date\":\"Tarih\",\"title\":\"Konu\",\"contact\":\"İletiÅim\",\"summary\":\"Ãzet\",\"download\":\"İndir\",\"print\":\"Ãıktı al\"},\"journals\":{\"pdf\":\"pdf\",\"ebook\":\"e-kitap\",\"intro\":\"Aylık olarak yayınlanan Vergide Gündem dergimize ve makalelere göz atın\",\"Vergidegundem\":{\"title\":\"Vergide Gündem\",\"description\":\"YayınlanmıŠtüm dergilere aÅaÄıdan ulaÅabilirsiniz:\"},\"Otomotivdegundem\":{\"title\":\"Otomotiv Sektöründe Gündem\",\"description\":\"YayınlanmıŠtüm dergilere aÅaÄıdan ulaÅabilirsiniz:\"}},\"publications\":{\"home\":\"Ana sayfa\",\"articles\":\"Makaleler\",\"history\":\"Eski sayılar\",\"categories\":{\"a. E-dergi\":\"E-dergi\",\"b. EY vergi rehberi\":\"EY vergi rehberi\",\"c. Makaleler\":\"Makaleler\",\"d. KöÅe yazıları\":\"KöÅe yazıları\",\"e. Gelir vergisi\":\"Gelir vergisi\",\"f. Kurumlar vergisi\":\"Kurumlar vergisi\",\"g. Dolaylı vergiler\":\"Dolaylı vergiler\",\"h. Ar-ge ve teÅvikler\":\"Ar-ge ve teÅvikler\",\"i. Sosyal güvenlik\":\"Sosyal güvenlik\",\"j. Vergi usul kanunu\":\"Vergi Usul Kanunu\",\"k. Türk ticaret kanunu\":\"Türk Ticaret Kanunu\",\"l. DiÄer\":\"DiÄer\"}},\"types\":{\"circulars\":\"sirkuler\",\"articles\":\"makaleler\"},\"main\":{\"membership\":\"Sirküler ve vergi yayınlarına abone olun\",\"scroll_message\"
1:\"Kayıt formu için tıklayın ya da sayfayı aÅaÄıya kaydırın\",\"bemember\":\"Abone ol\",\"visit\":\"İncele\",\"taxagenda\":\"Vergi takvimi\",\"taxagendadescription\":\"2026 yılının önemli vergi olaylarını ve günlerini takip edebilirsiniz.\",\"netbrutdescription\":\"Netten Brüte ve Brütten Nete maaÅ hesaplama araçlarımızı kullanabilirsiniz.\",\"go\":\"Git\",\"calculator\":\"MaaÅ hesaplama\",\"netbrut\":\"Netten brüte\",\"brutnet\":\"Brütten nete\",\"language\":\"Dil deÄiÅtir\",\"back\":\"Ãnceki sayfa\"},\"search\":{\"results\":\"Arama sonuçları: \",\"noresults\":\"Sonuç bulunamadı.\",\"article\":\"Makaleler\",\"circular\":\"Sirküler\",\"publication\":\"Yayınlar\",\"practical\":\"Pratik bilgiler\",\"readmore\":\"Yayına git\"},\"corner\":{\"title\":\"KöÅe yazıları\",\"authors\":\"KöÅe yazarları\"},\"practical\":{\"title\":\"Pratik bilgiler\",\"categories\":{\"a. Vergi oranları\":\"Vergi oranları\",\"b. Tutar ve oranlar\":\"Tutarlar ve oranlar\",\"c. Faiz ve cezalar\":\"Faiz ve cezalar\",\"d. İŠve sosyal güvenlik\":\"İŠve sosyal güvenlik\",\"e. MaaÅ hesaplama\":\"MaaÅ hesaplama\",\"f. Enflasyon oranları\":\"Enflasyon oranları\",\"g. DiÄer\":\"DiÄer\"}},\"calendar\":{\"title\":\"Vergi takvimi\",\"january\":\"Ocak\",\"february\":\"Åubat\",\"march\":\"Mart\",\"april\":\"Nisan\",\"may\":\"Mayıs\",\"june\":\"Haziran\",\"july\":\"Temmuz\",\"august\":\"AÄustos\",\"september\":\"Eylül\",\"october\":\"Ekim\",\"november\":\"Kasım\",\"december\":\"Aralık\",\"go\":\"Vergi takvimine git\",\"upcoming\":\"YaklaÅan\",\"today\":\"bugün\",\"thismonth\":\"bu ay\"},\"activities\":{\"all\":\"Tüm etkinlikler\",\"title\":\"Etkinlikler\",\"other\":\"DiÄer etkinlikler\",\"description\":\"EY Türkiye Vergi Hizmetleri tarafından gerçekleÅtirilen webcastleri, eÄitimleri ve diÄer tüm etkinlikleri keÅfedin.\",\"search\":\"Filtrele\",\"allDates\":\"Tüm\",\"upcoming\":\"Gelecek\",\"thisWeek\":\"Bu hafta\",\"thisMonth\":\"Bu ay\",\"lastMonth\":\"Geçen ay\",\"lastYear\":\"Geçen yıl\"},\"social\":{\"x\":\"X\",\"facebook\":\"Facebook\",\"linkedin\":\"Linkedin\",\"instagram\":\"Instagram\",\"ey\":\"EY\",\"youtube\":\"Youtube\"},\"metadata\":{\"homepage\":{\"title\":\"Vergide Gündem\",\"description\":\"EY Vergi Bölümü profesyonelleri tarafından hazırlanan güncel konuların ele alındıÄı Vergide Gündem dergisi\"},\"arama\":{\"title\":\"Arama sonuçları\",\"description\":\"Arama sonuçları\"},\"aydinlatma_metni\":{\"title\":\"Aydınlatma Metni\",\"description\":\"Aydınlatma Metni\"},\"cerez_politikasi\":{\"title\":\"Ãerez Politikası\",\"description\":\"Ãerez Politikası\"},\"dergiler\":{\"title\":\"Dergiler\",\"description\":\"Aylık olarak yayınlanan Vergide Gündem dergisi\"},\"etkinlikler\":{\"title\":\"Etkinlikler\",\"description\":\"Güncel etkinliklerimiz hakkında bilgi sahibi olun\"},\"hesaplamalar\":{\"title\":\"Hesaplamalar\",\"description\":\"Netten brüte, brütten nete maaÅ hesaplama araçları\"},\"bireysel_vergi_hizmetleri\":{\"title\":\"Bireysel vergi hizmetleri\",\"description\":\"Bireysel vergi hizmetleri\"},\"dolayli_vergi_danismanlik_hizmetleri\":{\"title\":\"Dolaylı vergi danıÅmanlık hizmetleri\",\"description\":\"Dolaylı vergi danıÅmanlık hizmetleri\"},\"global_ticaret_danismanlik_hizmetleri\":{\"title\":\"Global ticaret danıÅmanlık hizmetleri\",\"description\":\"Global ticaret danıÅmanlık hizmetleri\"},\"global_bordro_hizmetleri\":{\"title\":\"Global bordro operasyon hizmetleri\",\"description\":\"Global bordro operasyon hizmetleri\"},\"global_transfer_fiyatlandirmasi_ve_etkin_isletme_modeli_hizmetleri\":{\"title\":\"Global transfer fiyatlandırma hizmetleri\",\"description\":\"Global transfer fiyatlandırma hizmetleri\"},\"kantitatif_hizmetler\":{\"title\":\"Kantitatif hizmetler\",\"description\":\"Kantitatif hizmetler\"},\"muhasebe_mevzuatina_uyum_bordro_ve_raporlama_hizmetleri\":{\"title\":\"Muhasebe, mevzuata uyum raporlama hizmetleri\",\"description\":\"Muhasebe, mevzuata uyum ve raporlama hizmetleri\"},\"satinalma_danismanlik_ve_destek_hizmetleri\":{\"title\":\"Satınalma danıÅmanlık ve destek hizmetleri\",\"description\":\"Satınalma danıÅmanlık ve destek hizmetleri\"},\"sosyal_guvenlik_ve_is_hukuku_hizmetleri\":{\"title\":\"Sosyal güvenlik ve iÅ hukuku hizmetleri\",\"description\":\"Sosyal güvenlik ve iÅ hukuku hizmetleri\"},\"tesvikler_konusunda_danismanlik_hizmetleri\":{\"title\":\"TeÅvik danıÅmanlık hizmetleri\",\"description\":\"TeÅvik danıÅmanlık hizmetleri\"},\"uluslararasi_gorevlendirmeler_vergi_ve_sosyal_guvenlik_hizmetleri\":{\"title\":\"Uluslararası görevlendirmeler vergi ve sosyal güvenlik hizmetleri\",\"description\":\"Uluslararası görevlendirmeler vergi ve sosyal güvenlik hizmetleri\"},\"uluslararasi_vergi_danismanlik_hizmetleri\":{\"title\":\"Uluslararası vergi danıÅmanlık hizmetleri\",\"description\":\"Uluslararası vergi danıÅmanlık hizmetleri\"},\"vergi_danismanlik_hizmetleri\":{\"title\":\"Vergi danıÅmanlık hizmetleri\",\"description\":\"Vergi danıÅmanlık hizmetleri\"},\"vergi_denetimi_tasdik_hizmetleri\":{\"title\":\"Vergi denetimi tasdik hizmetleri\",\"description\":\"Vergi denetimi tasdik hizmetleri\"},\"vergi_muhasebesi_ve_risk_danismaligi_hizmetleri\":{\"title\":\"Vergi muhasebesi ve risk danıÅmanlıÄı hizmetleri\",\"description\":\"Vergi muhasebesi ve risk danıÅmanlıÄı hizmetleri\"},\"vergi_teknolojileri_ve_donusumu_hizmetleri\":{\"title\":\"Vergi teknolojileri ve dönüÅümü hizmetleri\",\"description\":\"Vergi teknolojileri ve dönüÅümü hizmetleri\"},\"vergi_uyusmazliklari_danismanlik_hizmetleri\":{\"title\":\"Vergi uyuÅmazlıkları danıÅmanlık hizmetleri\",\"description\":\"Vergi uyuÅmazlıkları danıÅmanlık hizmetleri\"},\"hizmetlerimiz\":{\"title\":\"Hizmetlerimiz\",\"description\":\"Tüm vergi hizmetlerimiz hakkında bilgi alabilirsiniz.\"},\"kose_yazilari\":{\"title\":\"KöÅe yazıları\",\"description\":\"KöÅe yazıları\"},\"kose_yazisi\":{\"title\":\"KöÅe yazısı\",\"description\":\"KöÅe yazısı\"},\"makaleler\":{\"title\":\"Makaleler\",\"description\":\"Yayınlanan tüm makaleler\"},\"makale\":{\"title\":\"Makale\",\"description\":\"Makale\"},\"ofislerimiz\":{\"title\":\"Ofislerimiz\",\"description\":\"Ofis adres ve iletiÅim bilgileri\"},\"pratik_bilgiler\":{\"title\":\"Pratik bilgiler\",\"description\":\"Pratik bilgiler\"},\"pratik_bilgi\":{\"title\":\"Pratik bilgi\",\"description\":\"Pratik bilgi\"},\"sirkuler\":{\"title\":\"Sirküler\",\"description\":\"Yayınlanan tüm sirküler\"},\"sirku\":{\"title\":\"Sirkü\",\"description\":\"Yayınlanan tüm sirküler\"},\"tax_alerts\":{\"title\":\"Tax Alerts\",\"description\":\"Tax Alerts\"},\"uyelik\":{\"title\":\"Ãyelik\",\"description\":\"Ãyelik formu\"},\"vergi_bolumu_sirket_ortaklari\":{\"title\":\"Vergi bölümü Åirket ortakları\",\"description\":\"Vergi bölümü Åirket ortakları\"},\"vergi_takvimi\":{\"title\":\"Vergi takvimi\",\"description\":\"Vergi takvimi\"}
1,\"yayin\":{\"title\":\"Yayınlar\",\"description\":\"Yayınlar\"}}},\"type\":\"Corner\",\"color\":\"darker-mode\",\"textcolor\":\"white\",\"lang\":\"tr\",\"n\":3,\"sameauthorfilter\":true}],[\"$\",\"$Lc\",null,{\"title\":\"Vergide Gündem makaleleri\",\"dict\":\"$d\",\"type\":\"Vergidegundem\",\"color\":\"light-mode\",\"textcolor\":\"black\",\"lang\":\"tr\",\"n\":3,\"sameauthorfilter\":false}],[\"$\",\"$L57\",null,{\"lang\":\"tr\",\"dict\":\"$d\"}],[\"$\",\"$L58\",null,{\"lang\":\"tr\",\"dict\":\"$d\",\"title\":\"Vergi takvimi\",\"link\":\"/vergi-takvimi?year=2026\",\"image\":{\"src\":\"/_next/static/media/calendar.f44c37f1.jpg\",\"height\":2560,\"width\":3840,\"blurDataURL\":\"data:image/jpeg;base64,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\",\"blurWidth\":8,\"blurHeight\":5},\"text\":\"2026 Vergi takvimi\",\"description\":\"2026 yılının önemli vergi olaylarını ve günlerini takip edebilirsiniz.\",\"action\":\"Vergi takvimine git\"}],[\"$\",\"$L59\",null,{\"isyellow\":true,\"title\":\"Sirküler ve vergi yayınlarına abone olun\",\"action\":\"Abone ol\",\"link\":\"/uyelik\"}],[\"$\",\"$L5a\",null,{\"title\":\"MaaŠHesaplama\",\"image\":{\"src\":\"/_next/static/media/calculator.dc0838a6.jpg\",\"height\":826,\"width\":1240,\"blurDataURL\":\"data:image/jpeg;base64,/9j/4AAQSkZJRgABAQAAAQABAAD/2wCEAAoKCgoKCgsMDAsPEA4QDxYUExMUFiIYGhgaGCIzICUgICUgMy03LCksNy1RQDg4QFFeT0pPXnFlZXGPiI+7u/sBCgoKCgoKCwwMCw8QDhAPFhQTExQWIhgaGBoYIjMgJSAgJSAzLTcsKSw3LVFAODhAUV5PSk9ecWVlcY+Ij7u7+//CABEIAAUACAMBIgACEQEDEQH/xAAnAAEBAAAAAAAAAAAAAAAAAAAABgEBAAAAAAAAAAAAAAAAAAAAAP/aAAwDAQACEAMQAAAApAf/xAAdEAABAwUBAAAAAAAAAAAAAAADAgQRAAUGEyKS/9oACAEBAAE/AMYIe9snoXZ1qCMuqJ69V//EABQRAQAAAAAAAAAAAAAAAAAAAAD/2gAIAQIBAT8Af//EABQRAQAAAAAAAAAAAAAAAAAAAAD/2gAIAQMBAT8Af//Z\",\"blurWidth\":8,\"blurHeight\":5},\"text\":\"Netten Brüte MaaŠHesaplama\",\"description\":\"Netten Brüte ve Brütten Nete maaŠhesaplama araçlarımızı kullanabilirsiniz.\",\"link\":\"/hesaplamalar\",\"action\":\"MaaŠhesaplama\"}],[\"$\",\"$L59\",null,{\"title\":\"Vergide Gündem\",\"description\":\"Aylık olarak yayınlanan Vergide Gündem dergimize ve makalelere göz atın\",\"action\":\"İncele\",\"link\":\"/dergiler\"}]]}]]}]\n"])</script>
1<script>self.__next_f.push([1,"7:[\"$\",\"html\",null,{\"lang\":\"tr\",\"children\":[\"$\",\"body\",null,{\"id\":\"main-background\",\"className\":\"__className_d65c78 dark-mode\",\"children\":[[\"$\",\"$L5b\",null,{}],[\"$\",\"div\",null,{\"className\":\"no-print w-screen z-50\",\"children\":[\"$\",\"$L5c\",null,{\"className\":\"no-print w-screen\",\"lang\":\"tr\",\"dict\":\"$d\"}]}],[\"$\",\"div\",null,{\"className\":\"flex flex-col items-center w-full z-0\",\"children\":[\"$\",\"div\",null,{\"className\":\"w-full min-h-full min-w-72 flex flex-col items-center justify-between px-12 pt-8 lg:pt-[110px]\",\"children\":[\"$\",\"$L5d\",null,{\"parallelRouterKey\":\"children\",\"segmentPath\":[\"children\"],\"error\":\"$undefined\",\"errorStyles\":\"$undefined\",\"errorScripts\":\"$undefined\",\"template\":[\"$\",\"$L5e\",null,{}],\"templateStyles\":\"$undefined\",\"templateScripts\":\"$undefined\",\"notFound\":[[\"$\",\"title\",null,{\"children\":\"404: This page could not be found.\"}],[\"$\",\"div\",null,{\"style\":{\"fontFamily\":\"system-ui,\\\"Segoe UI\\\",Roboto,Helvetica,Arial,sans-serif,\\\"Apple Color Emoji\\\",\\\"Segoe UI Emoji\\\"\",\"height\":\"100vh\",\"textAlign\":\"center\",\"display\":\"flex\",\"flexDirection\":\"column\",\"alignItems\":\"center\",\"justifyContent\":\"center\"},\"children\":[\"$\",\"div\",null,{\"children\":[[\"$\",\"style\",null,{\"dangerouslySetInnerHTML\":{\"__html\":\"body{color:#000;background:#fff;margin:0}.next-error-h1{border-right:1px solid rgba(0,0,0,.3)}@media (prefers-color-scheme:dark){body{color:#fff;background:#000}.next-error-h1{border-right:1px solid rgba(255,255,255,.3)}}\"}}],[\"$\",\"h1\",null,{\"className\":\"next-error-h1\",\"style\":{\"display\":\"inline-block\",\"margin\":\"0 20px 0 0\",\"padding\":\"0 23px 0 0\",\"fontSize\":24,\"fontWeight\":500,\"verticalAlign\":\"top\",\"lineHeight\":\"49px\"},\"children\":\"404\"}],[\"$\",\"div\",null,{\"style\":{\"display\":\"inline-block\"},\"children\":[\"$\",\"h2\",null,{\"style\":{\"fontSize\":14,\"fontWeight\":400,\"lineHeight\":\"49px\",\"margin\":0},\"children\":\"This page could not be found.\"}]}]]}]}]],\"notFoundStyles\":[],\"styles\":null}]}]}],[\"$\",\"div\",null,{\"className\":\"no-print\",\"children\":[\"$\",\"$L5f\",null,{\"lang\":\"tr\",\"dict\":\"$d\"}]}],[\"$\",\"div\",null,{\"className\":\"fixed bottom-[10px] right-1 \",\"children\":[[\"$\",\"div\",null,{\"className\":\"no-print pb-1 \",\"children\":false}],[\"$\",\"div\",null,{\"className\":\"no-print pb-1 \",\"children\":[\"$\",\"$L60\",null,{\"tooltip\":\"Abone ol\"}]}],[\"$\",\"div\",null,{\"className\":\"no-print pb-1 \",\"children\":[\"$\",\"$L61\",null,{\"tooltip\":\"Dil deÄiÅtir\",\"current_language\":\"tr\"}]}],[\"$\",\"div\",null,{\"className\":\"no-print\",\"children\":[\"$\",\"$L62\",null,{\"URL\":\"https://www.ey.com/tr_tr/connect-with-us\",\"tooltip\":\"Bize ulaÅın\"}]}]]}],[\"$\",\"div\",null,{\"className\":\"no-print\",\"children\":[\"$\",\"$L63\",null,{\"dict\":\"$d\"}]}],[\"$\",\"$L64\",null,{\"lang\":\"tr\"}]]}]}]\n"])</script>
1<script>self.__next_f.push([1,"8:[[\"$\",\"meta\",\"0\",{\"name\":\"viewport\",\"content\":\"width=device-width, initial-scale=1\"}],[\"$\",\"meta\",\"1\",{\"charSet\":\"utf-8\"}],[\"$\",\"title\",\"2\",{\"children\":\"Vergide Gündem\"}],[\"$\",\"meta\",\"3\",{\"name\":\"description\",\"content\":\"EY Vergi Bölümü profesyonelleri tarafından hazırlanan güncel konuların ele alındıÄı Vergide Gündem dergisi\"}],[\"$\",\"meta\",\"4\",{\"name\":\"application-name\",\"content\":\"Vergide Gündem\"}],[\"$\",\"link\",\"5\",{\"rel\":\"canonical\",\"href\":\"https://www.vergidegundem.com\"}],[\"$\",\"meta\",\"6\",{\"property\":\"og:title\",\"content\":\"Vergide Gündem\"}],[\"$\",\"meta\",\"7\",{\"property\":\"og:description\",\"content\":\"EY Vergi Bölümü profesyonelleri tarafından hazırlanan güncel konuların ele alındıÄı Vergide Gündem dergisi\"}],[\"$\",\"meta\",\"8\",{\"property\":\"og:url\",\"content\":\"https://www.vergidegundem.com\"}],[\"$\",\"meta\",\"9\",{\"property\":\"og:site_name\",\"content\":\"Vergide Gündem\"}],[\"$\",\"meta\",\"10\",{\"property\":\"og:locale\",\"content\":\"tr_TR\"}],[\"$\",\"meta\",\"11\",{\"property\":\"og:type\",\"content\":\"website\"}],[\"$\",\"meta\",\"12\",{\"name\":\"twitter:card\",\"content\":\"summary\"}],[\"$\",\"meta\",\"13\",{\"name\":\"twitter:title\",\"content\":\"Vergide Gündem\"}],[\"$\",\"meta\",\"14\",{\"name\":\"twitter:description\",\"content\":\"EY Vergi Bölümü profesyonelleri tarafından hazırlanan güncel konuların ele alındıÄı Vergide Gündem dergisi\"}],[\"$\",\"link\",\"15\",{\"rel\":\"icon\",\"href\":\"/icon2.ico?e745f77ffbf0c3bd\",\"type\":\"image/x-icon\",\"sizes\":\"25x24\"}],[\"$\",\"meta\",\"16\",{\"name\":\"next-size-adjust\"}]]\n5:null\n"])</script>
1</body></html>
Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.