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<div class=3DSection1>

<p class=3DMsoNormal style=3D'text-align:justify'><b style=3D'mso-bidi-font=
-weight:
normal'><span style=3D'font-size:8.0pt;font-family:Verdana'>Vergi iade
&ouml;demeleri ( &Ouml;zel Gider &#304;ndirimi ); <o:p></o:p></span></b></p>

<p class=3DMsoNormal style=3D'text-align:justify'><b style=3D'mso-bidi-font=
-weight:
normal'><span style=3D'font-size:8.0pt;font-family:Verdana'><o:p>&nbsp;</o:=
p></span></b></p>

<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-indent:-18.0pt;mso-li=
st:l0 level2 lfo1'><![if !supportLists]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-fareast-font-family:Verdan=
a;
mso-bidi-font-family:Verdana'><span style=3D'mso-list:Ignore'>a.<span
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
 </span></span></span><![endif]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-bidi-font-family:Arial'>&C=
cedil;al&#305;&#351;an
ya da y&#305;l i&ccedil;inde i&#351;ten ayr&#305;lm&#305;&#351; olan person=
el
gerekli kurallara uyarak,<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
</span>verilen tarifede (her sene personele bildirilir.) belirtilen <span
class=3DGramE>kriterlere</span> uygun olarak fi&#351;leri haz&#305;rlay&#30=
5;p
zarf &uuml;zerini eksiksiz doldurularak teslim etmelidir.<o:p></o:p></span>=
</p>

<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-indent:-18.0pt;mso-li=
st:l0 level2 lfo1'><![if !supportLists]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-fareast-font-family:Verdan=
a;
mso-bidi-font-family:Verdana'><span style=3D'mso-list:Ignore'>b.<span
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
 </span></span></span><![endif]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-bidi-font-family:Arial'>&#=
304;&#351;ten
ayr&#305;lm&#305;&#351; olanlar i&ccedil;in &#350;UBAT ay&#305;n&#305;n 26 =
<span
class=3DSpellE>s&#305;nda</span> &ouml;denir.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-indent:-18.0pt;mso-li=
st:l0 level2 lfo1'><![if !supportLists]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-fareast-font-family:Verdan=
a;
mso-bidi-font-family:Verdana'><span style=3D'mso-list:Ignore'>c.<span
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
 </span></span></span><![endif]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-bidi-font-family:Arial'>&C=
cedil;al&#305;&#351;anlar&#305;n
ise MART ay&#305;n&#305;n 26 <span class=3DSpellE>s&#305;ndan</span> itibar=
en
gelir vergisi tutar&#305;nda, hesaplanan vergi iadesi alaca&#287;&#305;
bitinceye kadar her ay&#305;n 26 <span class=3DSpellE>s&#305;nda</span>
&ouml;denir.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-indent:-18.0pt;mso-li=
st:l0 level2 lfo1'><![if !supportLists]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-fareast-font-family:Verdan=
a;
mso-bidi-font-family:Verdana'><span style=3D'mso-list:Ignore'>d.<span
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
 </span></span></span><![endif]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-bidi-font-family:Arial'>Y&=
#305;l
i&ccedil;inde i&#351;ten ayr&#305;lanlar&#305;n &Ouml;zel Gider &#304;ndiri=
mi
&ouml;demesi ayr&#305;ld&#305;&#287;&#305; ay&#305; takip eden ay&#305;n 26=
 <span
class=3DSpellE>s&#305;nda</span> tamam&#305; &ouml;denir.<o:p></o:p></span>=
</p>

<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-indent:-18.0pt;mso-li=
st:l0 level2 lfo1'><![if !supportLists]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-fareast-font-family:Verdan=
a;
mso-bidi-font-family:Verdana'><span style=3D'mso-list:Ignore'>e.<span
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
 </span></span></span><![endif]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-bidi-font-family:Arial'>Ay=
n&#305;
y&#305;l i&ccedil;inde i&#351;ten ayr&#305;l&#305;p ba&#351;ka bir
i&#351;yerinde &ccedil;al&#305;&#351;mas&#305;na devam ederse vergi iadesi
evraklar&#305;n&#305; o i&#351;yerine (&ccedil;al&#305;&#351;makta oldu&#28=
7;u)
verir.<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-left:27.0pt;text-indent:-18.0pt;mso-li=
st:l0 level2 lfo1'><![if !supportLists]><span
style=3D'font-size:8.0pt;font-family:Verdana;mso-fareast-font-family:Verdan=
a;
mso-bidi-font-family:Verdana'><span style=3D'mso-list:Ignore'>f.<span
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;
</span></span></span><![endif]><span style=3D'font-size:8.0pt;font-family:V=
erdana;
mso-bidi-font-family:Arial'>Personelin yanl&#305;&#351; veya sahte belge
vermesi i&#351; akdini fesh sebebidir. <o:p></o:p></span></p>

<p class=3DMsoNormal><span style=3D'font-size:8.0pt'><o:p>&nbsp;</o:p></spa=
n></p>

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