{"id":38804,"date":"2021-11-08T20:48:06","date_gmt":"2021-11-08T20:48:06","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38804"},"modified":"2021-11-08T20:49:26","modified_gmt":"2021-11-08T20:49:26","slug":"kacakcilik_kanununda_degisiklik","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/kacakcilik_kanununda_degisiklik\/","title":{"rendered":"Ka\u00e7ak\u00e7\u0131l\u0131k Kanununda Yap\u0131lan Baz\u0131 De\u011fi\u015fiklikler \u00c7e\u015fitli Kanunlarda De\u011fi\u015fiklik \u0130\u00e7in \u00c7\u0131kar\u0131lan Kanun No:7341"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38804\" class=\"elementor elementor-38804\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-51374625 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"51374625\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d7303c elementor-column elementor-col-100 elementor-top-column\" data-id=\"2d7303c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b9bb562 elementor-widget elementor-widget-heading\" data-id=\"b9bb562\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ka\u00e7ak\u00e7\u0131l\u0131k Kanununda Yap\u0131lan Baz\u0131 De\u011fi\u015fiklikler \u00c7e\u015fitli Kanunlarda De\u011fi\u015fiklik \u0130\u00e7in \u00c7\u0131kar\u0131lan Kanun No:7341                                                                                                         <\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e55dfc9 elementor-widget elementor-widget-text-editor\" data-id=\"e55dfc9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" xmlns:m=\"http:\/\/schemas.microsoft.com\/office\/2004\/12\/omml\" xmlns=\"http:\/\/www.w3.org\/TR\/REC-html40\"><head><meta http-equiv=Content-Type content=\"text\/html; 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Yap\u0131lan de\u011fi\u015fiklikler \u015fu \u015fekilde;<\/span><br><br><span style='background:white'>5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun 10 uncu maddesinin ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan &#8220;ara\u00e7&#8221; ibaresi &#8220;ta\u015f\u0131t, elkoyma karar\u0131 veren mercilerce&#8221; \u015feklinde, ikinci c\u00fcmlesinde yer alan &#8220;arac\u0131n&#8221; ibaresi &#8220;ta\u015f\u0131t\u0131n&#8221; \u015feklinde, &#8220;ara\u00e7&#8221; ibaresi &#8220;ta\u015f\u0131t&#8221; \u015feklinde de\u011fi\u015ftirildi. D\u00f6rd\u00fcnc\u00fc c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131.<\/span><br><br><span style='background:white'>S\u00f6z konusu maddeye ikinci f\u0131kras\u0131ndan sonra gelmek \u00fczere \u015fu f\u0131kralar eklendi;<\/span><br><br><span style='background:white'>&#8220;(3) Ka\u00e7ak e\u015fya naklinde kullan\u0131ld\u0131\u011f\u0131 \u015f\u00fcphesiyle fiilen g\u00fcmr\u00fck idaresine veya yediemine teslim edilmi\u015f ve hakk\u0131nda elkoyma karar\u0131 bulunmakla birlikte ikinci f\u0131kra uyar\u0131nca al\u0131konulmayan ta\u015f\u0131tlar, g\u00fcmr\u00fck idaresince yap\u0131lacak tebligattan itibaren doksan g\u00fcn i\u00e7inde muhafaza ve di\u011fer masraflar kar\u015f\u0131lanmak suretiyle sahibi taraf\u0131ndan teslim al\u0131nmamas\u0131 halinde, tasfiye idaresi taraf\u0131ndan soru\u015fturma ve kovu\u015fturma sonucu beklenmeksizin derhal tasfiye olunur.<\/span><br><br><span style='background:white'>(4) Tasfiyenin sat\u0131\u015f suretiyle ger\u00e7ekle\u015fmesi halinde, sat\u0131\u015ftan elde edilen gelirden ta\u015f\u0131t\u0131n muhafaza edilmesi ve sat\u0131\u015f\u0131 i\u00e7in gerekli olan b\u00fct\u00fcn masraflar kar\u015f\u0131land\u0131ktan sonra kalan miktar, kovu\u015fturma sonucuna g\u00f6re i\u015flem yap\u0131lmak \u00fczere emanet hesab\u0131na al\u0131n\u0131r.&#8221;<\/span><br><br><span style='background:white'>mevcut \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 be\u015finci f\u0131kra olarak tesels\u00fcl ettirildi.<o:p><\/o:p><\/span><\/span><\/p><p class=MsoNormal><span style='font-family:\"Segoe UI\",\"sans-serif\";color:#212529;background:white'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-family:\"Segoe UI\",\"sans-serif\";color:#212529;background:white'>Kanunun 11 inci maddesinin be\u015finci f\u0131kras\u0131 \u015fu \u015fekilde de\u011fi\u015ftirildi.<\/span><span style='font-family:\"Segoe UI\",\"sans-serif\";color:#212529'><br><br><span style='background:white'>&#8220;(5) Bu Kanun uyar\u0131nca el konulan ve ambalajlar\u0131nda kamu kurumlar\u0131nca uygulanan bandrol, etiket, hologram, pul, damga veya benzeri i\u015faret bulunmayan t\u00fct\u00fcn mamulleri, etil alkol, metanol, alkoll\u00fc i\u00e7kiler, makaron ve yaprak sigara k\u00e2\u011f\u0131d\u0131 ile ila\u00e7, ila\u00e7 hammaddeleri, ila\u00e7 hammaddesi i\u00e7eren \u00fcr\u00fcnler, t\u0131bbi cihaz ve malzemeler, \u0131s\u0131t\u0131larak ya da yak\u0131larak t\u00fcketilen ve nikotin i\u00e7ersin i\u00e7ermesin t\u00fct\u00fcn mamul\u00fcn\u00fc taklit eder tarzda kullan\u0131lan elektronik sigara ve elektronik nargile dahil her t\u00fcrl\u00fc mamul ve bu mamullerin t\u00fcketiminde kullan\u0131lan elektronik cihaz, aksam, yedek par\u00e7a ve sol\u00fcsyonlar el koyan idarelerce numune al\u0131nmak veya numune al\u0131nmas\u0131 m\u00fcmk\u00fcn olmamas\u0131 halinde ay\u0131rt edici bilgilerin tespiti yap\u0131lmak suretiyle tutana\u011fa ba\u011flanarak imha edilir. Ancak ila\u00e7, ila\u00e7 hammaddeleri, ila\u00e7 hammaddesi i\u00e7eren \u00fcr\u00fcnler, t\u0131bbi cihaz ve malzemeler ile etil alkolden imha haricindeki y\u00f6ntemlerle tasfiye edilmesi uygun g\u00f6r\u00fclenler ilgili bakanl\u0131klar\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131narak Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00e7\u0131kar\u0131lan y\u00f6netmelikle belirlenir.&#8221;<\/span><br><br><span style='background:white'>5607 say\u0131l\u0131 Kanuna bir ge\u00e7ici madde eklendi.<\/span><br><br><span style='background:white'>&#8220;GE\u00c7\u0130C\u0130 MADDE 14 &#8211; (1) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce ka\u00e7ak zann\u0131 ile el konulan ve 11 inci maddenin be\u015finci f\u0131kras\u0131 kapsam\u0131na giren e\u015fya hakk\u0131nda ayn\u0131 f\u0131kra uyar\u0131nca i\u015flem yap\u0131l\u0131r.&#8221;<\/span><\/span><span style='mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D'><o:p>&nbsp;<\/o:p><\/span><\/p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 align=left width=\"100%\" style='width:100.0%;border-collapse:collapse;margin-left:4.8pt;margin-right:4.8pt'><tr style='height:15.85pt'><td width=463 style='width:347.4pt;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt'><p class=MsoNormal style='line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>6 Kas\u0131m 2021 CUMARTES\u0130<\/span><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><td width=463 style='width:347.4pt;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt'><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:12.0pt;font-family:\"Palatino Linotype\",\"serif\";color:maroon;mso-fareast-language:TR'>Resm\u00ee Gazete<\/span><\/b><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><td width=463 style='width:346.95pt;border:none;border-bottom:solid #660066 1.0pt;padding:0cm 5.4pt 0cm 5.4pt;height:15.85pt'><p class=MsoNormal align=right style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:right;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:8.0pt;font-family:\"Arial\",\"sans-serif\";mso-fareast-language:TR'>Say\u0131 : 31651<\/span><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=1389 colspan=3 style='width:1041.75pt;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><p class=MsoNormal align=center style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:center;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Arial\",\"sans-serif\";color:navy;mso-fareast-language:TR'>KANUN<\/span><\/b><span style='font-size:12.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><\/tr><tr style='height:24.0pt'><td width=1389 colspan=3 style='width:1041.75pt;padding:0cm 5.4pt 0cm 5.4pt;height:24.0pt'><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>T\u00dcRK\u0130YE \u0130HRACAT\u00c7ILAR MECL\u0130S\u0130 \u0130LE \u0130HRACAT\u00c7I B\u0130RL\u0130KLER\u0130N\u0130N<\/span><\/b><b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>KURULU\u015e VE G\u00d6REVLER\u0130 HAKKINDA KANUN \u0130LE<\/span><\/b><b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K<\/span><\/b><b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>YAPILMASINA DA\u0130R KANUN<\/span><\/b><b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&nbsp;<\/span><\/b><b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><u><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>Kanun No. 7341<\/span><\/u><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b><u>Kabul Tarihi:&nbsp;4\/11\/2021<\/u><\/b><\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 1 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>18\/6\/2009&nbsp;tarihli ve 5910 say\u0131l\u0131 T\u00fcrkiye \u0130hracat\u00e7\u0131lar Meclisi ile \u0130hracat\u00e7\u0131 Birliklerinin Kurulu\u015f ve G\u00f6revleri Hakk\u0131nda Kanunun 18 inci maddesinin ikinci f\u0131kras\u0131nda yer alan &#8220;M\u00fcste\u015farl\u0131\u011f\u0131n&#8221; ibaresi &#8220;Ticaret Bakanl\u0131\u011f\u0131n\u0131n&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015f, \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan &#8220;Hizmet sekt\u00f6r\u00fc&#8221; ibaresi &#8220;Hizmet sekt\u00f6rleri&#8221; \u015feklinde ve &#8220;be\u015f kat\u0131 aras\u0131nda&#8221; ibaresi &#8220;yirmi kat\u0131 aras\u0131nda y\u0131ll\u0131k cirolara g\u00f6re&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015f, be\u015finci f\u0131kras\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc ve d\u00f6rd\u00fcnc\u00fc c\u00fcmleleri y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;(6) Mal ve hizmet ihracat\u00e7\u0131lar\u0131n\u0131n finansman ihtiya\u00e7lar\u0131n\u0131n giderilmesine katk\u0131 sa\u011flamak ve teminat yetersizli\u011fi i\u00e7inde olan ihracat\u00e7\u0131lar lehine m\u00fcnhas\u0131ran ihracat kredileri i\u00e7in kefalet vermek amac\u0131yla&nbsp;T\u0130M&#8217;in&nbsp;ortakl\u0131\u011f\u0131nda kurulan \u0130hracat\u0131 Geli\u015ftirme Anonim \u015eirketinin sermayesine eklenmek \u00fczere, ihracat i\u015flemleri \u00fczerinden FOB bedelin&nbsp;onbinde&nbsp;\u00fc\u00e7\u00fcne kadar Ticaret Bakanl\u0131\u011f\u0131nca belirlenen oranda ek nispi \u00f6deme kesintisi yap\u0131l\u0131r.&nbsp;Hizmet sekt\u00f6rleri i\u00e7in \u0130hracat\u0131 Geli\u015ftirme Anonim \u015eirketinin sermayesine eklenmek \u00fczere, on alt\u0131 ya\u015f\u0131ndan b\u00fcy\u00fckler i\u00e7in uygulanan ayl\u0131k asgar\u00ee \u00fccretin on kat\u0131na kadar Ticaret Bakanl\u0131\u011f\u0131nca y\u0131ll\u0131k cirolara g\u00f6re belirlenen tutarda ilave y\u0131ll\u0131k aidat tahsil edilir.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 2 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>5910 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;GE\u00c7\u0130C\u0130 MADDE 3 &#8211; (1) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte T\u0130M nezdinde faaliyet g\u00f6stermekte olan T\u00fcrkiye Tan\u0131t\u0131m Grubunun tasfiyesi ile varl\u0131klar\u0131n\u0131n k\u0131smen ya da tamamen \u0130hracat\u0131 Geli\u015ftirme Anonim \u015eirketine sermayesine eklenmek \u00fczere aktar\u0131lmas\u0131na ili\u015fkin usul ve esaslar Ticaret Bakanl\u0131\u011f\u0131nca belirlenir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>(2) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte ihracat\u00e7\u0131 birliklerinin yedek ak\u00e7e hesaplar\u0131nda bulunan mebla\u011flar Ticaret Bakanl\u0131\u011f\u0131nca belirlenen tutarda \u0130hracat\u0131 Geli\u015ftirme Anonim \u015eirketine sermayesine eklenmek \u00fczere sermaye taahh\u00fcd\u00fc \u00f6demesi olarak aktar\u0131l\u0131r.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 3 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>31\/12\/1960&nbsp;tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun ge\u00e7ici 67&nbsp;nci&nbsp;maddesinin (5) numaral\u0131 f\u0131kras\u0131nda yer alan &#8220;(1) bendi&#8221; ibaresi &#8220;(1) ve (p) bentleri&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 4 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>1\/7\/1964&nbsp;tarihli ve 488 say\u0131l\u0131 Damga Vergisi Kanununa ekli (2) say\u0131l\u0131 tablonun &#8220;V-Kurumlarla ilgili ka\u011f\u0131tlar&#8221; ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn (22) numaral\u0131 f\u0131kras\u0131nda yer alan &#8220;Kurumlar Vergisi Kanununun 7&nbsp;nci&nbsp;maddesinin 24 numaral\u0131 bendinde&#8221; ibaresi &#8220;13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (1) ve (p) bentlerinde&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 5 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>2\/7\/1964&nbsp;tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanununun 123 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan &#8220;Kredi Garanti Fonu \u0130\u015fletme ve Ara\u015ft\u0131rma Anonim \u015eirketi&#8221; ibaresi &#8220;Kredi Garanti Fonu Anonim \u015eirketi ve 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (p) bendinde belirtilen kurumlar&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 6 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>25\/10\/1984&nbsp;tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun 17&nbsp;nci&nbsp;maddesinin (4) numaral\u0131 f\u0131kras\u0131n\u0131n (e) bendinde yer alan &#8220;Kurumlar Vergisi Kanununun 7&nbsp;nci&nbsp;maddesinin (24) numaral\u0131 bendinde&#8221; ibaresi &#8220;5520 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (1) ve (p) bentlerinde&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 7 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>6\/6\/1985&nbsp;tarihli ve 3218 say\u0131l\u0131 Serbest B\u00f6lgeler Kanununa a\u015fa\u011f\u0131daki ek madde eklenmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;EK MADDE 4 &#8211; Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten sonra ge\u00e7ici 2&nbsp;nci&nbsp;madde uyar\u0131nca ilk kez faaliyete ge\u00e7ecek serbest b\u00f6lgelerde, i\u015fleticilerin serbest b\u00f6lgelerin i\u015fletilmesi ile ilgili faaliyetlerden elde ettikleri kazan\u00e7lar\u0131, 30 y\u0131l\u0131 ge\u00e7memek ve Ticaret Bakanl\u0131\u011f\u0131nca kendilerine verilecek ilk faaliyet ruhsat\u0131nda belirtilen s\u00fcre ile s\u0131n\u0131rl\u0131 olmak \u00fczere gelir veya kurumlar vergisinden m\u00fcstesnad\u0131r.&nbsp;Bu istisna, m\u00fcnhas\u0131ran al\u0131m sat\u0131m veya depo i\u015fletmecili\u011fi faaliyet ruhsat\u0131 sahibi kullan\u0131c\u0131lardan elde edilen kazan\u00e7lar ile&nbsp;31\/12\/1960&nbsp;tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanunu ile 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu uyar\u0131nca yap\u0131lacak vergi kesintilerini kapsamaz. Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilidir.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 8 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>25\/3\/1987&nbsp;tarihli ve 3332 say\u0131l\u0131 Sermaye Piyasas\u0131n\u0131n Te\u015fviki, Sermayenin Tabana Yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131 ve Ekonomiyi D\u00fczenlemede Al\u0131nacak Tedbirler ile 5422 Say\u0131l\u0131 Kurumlar Vergisi Kanunu, 213 Say\u0131l\u0131 Vergi Usul Kanunu ve 3182 Say\u0131l\u0131 Bankalar Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve f\u0131kraya a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;Banka i\u00e7in&nbsp;10\/2\/1954&nbsp;tarihli ve 6245 say\u0131l\u0131 Harc\u0131rah Kanunu, 5\/1\/1961 tarihli ve 237 say\u0131l\u0131 Ta\u015f\u0131t Kanunu, 8\/9\/1983 tarihli ve 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu, 12\/4\/1990 tarihli ve 3624 say\u0131l\u0131 K\u00fc\u00e7\u00fck ve Orta \u00d6l\u00e7ekli \u0130\u015fletmeleri Geli\u015ftirme ve Destekleme \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 Te\u015fvik ve Muafiyetleri Kanunu, yap\u0131m ihaleleri hari\u00e7 4\/1\/2002 tarihli ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu, 8\/6\/1984 tarihli ve 233 say\u0131l\u0131 Kamu \u0130ktisadi Te\u015febb\u00fcsleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname, 18\/5\/1994 tarihli ve 527 say\u0131l\u0131 Memurlar ve Di\u011fer Kamu G\u00f6revlileri ile \u0130lgili Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun H\u00fckm\u00fcnde Kararname, 12&nbsp;nci&nbsp;maddesi hari\u00e7 4\/7\/2001 tarihli ve 631 say\u0131l\u0131 Memurlar ve Di\u011fer Kamu G\u00f6revlilerinin Mali ve Sosyal Haklar\u0131nda D\u00fczenlemeler ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararname h\u00fck\u00fcmleri uygulanmaz.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;D) Bankan\u0131n her t\u00fcrl\u00fc ihtiyat\u00ee tedbir, ihtiyat\u00ee haciz ve icran\u0131n geri b\u0131rak\u0131lmas\u0131 taleplerinde teminat \u015fart\u0131 aranmaz.&nbsp;Bankan\u0131n kredilerinin teminat\u0131n\u0131 te\u015fkil eden ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar\u0131n icrada, iflasta veya haricen sat\u0131\u015f\u0131nda Banka \u00fczerinde kalmas\u0131 h\u00e2linde sat\u0131\u015f, devir ve intikal ile ilgili her t\u00fcrl\u00fc i\u015flemler, mahkemeler ve icra daireleri nezdinde a\u00e7aca\u011f\u0131 dava, takip ve talepler teminattan ve t\u00fcm har\u00e7lardan; Bankan\u0131n ihracat\u0131n finansman\u0131na ili\u015fkin a\u00e7t\u0131\u011f\u0131 al\u0131c\u0131 veya ihracat\u00e7\u0131 kredileri, ihracat\u0131n finansman\u0131 amac\u0131yla ihracat\u00e7\u0131lar\u0131n yurt i\u00e7i ve yurt d\u0131\u015f\u0131 banka ve finans kurumlar\u0131ndan sa\u011flayacaklar\u0131 krediler i\u00e7in verdi\u011fi garantiler, ihracat\u00e7\u0131lar\u0131n mal ve hizmet sat\u0131\u015f\u0131n\u0131 te\u015fvik etmek \u00fczere yapt\u0131\u011f\u0131 ihracat kredi sigortalar\u0131 ile yurt d\u0131\u015f\u0131na yap\u0131lacak finansal kiralama i\u015flemlerinin finansman\u0131 ve bu kapsamda verdi\u011fi garantiler dolay\u0131s\u0131yla lehe ald\u0131\u011f\u0131 paralar banka ve sigorta muameleleri vergisinden istisnad\u0131r.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 9 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>18\/5\/2004&nbsp;tarihli ve 5174 say\u0131l\u0131 T\u00fcrkiye Odalar ve Borsalar Birli\u011fi ile Odalar ve Borsalar Kanununun 71 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan &#8220;Bakanl\u0131k M\u00fcste\u015far\u0131n\u0131n ba\u015fkanl\u0131\u011f\u0131nda, ilgili m\u00fcste\u015far yard\u0131mc\u0131s\u0131, \u0130\u00e7 Ticaret Genel M\u00fcd\u00fcr\u00fc veya g\u00f6revlendirece\u011fi yard\u0131mc\u0131s\u0131,&#8221; ibaresi &#8220;\u0130\u00e7 Ticaret Genel M\u00fcd\u00fcr\u00fc ba\u015fkanl\u0131\u011f\u0131nda, \u0130\u00e7 Ticaret Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde g\u00f6revli en fazla \u00fc\u00e7 genel m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 ile&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 10 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>7\/6\/2005&nbsp;tarihli ve 5362 say\u0131l\u0131 Esnaf ve Sanatk\u00e2rlar Meslek Kurulu\u015flar\u0131 Kanununun 46&nbsp;nc\u0131&nbsp;maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;Meslek kurulu\u015fu \u00fcyelerine; sadece kay\u0131tl\u0131 oldu\u011fu meslek kurulu\u015fu ile s\u0131n\u0131rl\u0131 kalmak kayd\u0131yla Bakanl\u0131k e-esnaf ve sanatk\u00e2r veri taban\u0131 \u00fczerinden, \u00fcyelerin ad\u0131 soyad\u0131, sicil numaras\u0131 ile sabit i\u015f yeri olanlar\u0131n i\u015f yeri adresi bilgilerini i\u00e7eren listeye eri\u015fim yetkisi verilir. Elde edilen ki\u015fisel veriler, sadece meslek kurulu\u015fu organlar\u0131nda g\u00f6rev almak isteyen adaylar\u0131n bu kurulu\u015flar\u0131n \u00fcyelerine ula\u015fabilmeleri amac\u0131yla kullan\u0131labilir. Bu veriler&nbsp;24\/3\/2016&nbsp;tarihli ve 6698 say\u0131l\u0131 Ki\u015fisel Verilerin Korunmas\u0131 Kanununa ayk\u0131r\u0131 olarak kullan\u0131lamaz, aktar\u0131lamaz veya ba\u015fka bir \u015fekilde i\u015flenemez.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 11 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>5362 say\u0131l\u0131 Kanunun 70 inci maddesinin ikinci f\u0131kras\u0131nda yer alan &#8220;Bakanl\u0131k M\u00fcste\u015far\u0131n\u0131n ba\u015fkanl\u0131\u011f\u0131nda, ilgili m\u00fcste\u015far yard\u0131mc\u0131s\u0131, Esnaf ve Sanatk\u00e2rlar Genel M\u00fcd\u00fcr\u00fc ve genel m\u00fcd\u00fcr yard\u0131mc\u0131lar\u0131&#8221; ibaresi &#8220;Esnaf, Sanatk\u00e2rlar ve Kooperatif\u00e7ilik Genel M\u00fcd\u00fcr\u00fc ba\u015fkanl\u0131\u011f\u0131nda, Esnaf, Sanatk\u00e2rlar ve Kooperatif\u00e7ilik Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde g\u00f6revli en fazla \u00fc\u00e7 genel m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 12 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>13\/6\/2006&nbsp;tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131na a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;p)&nbsp;18\/6\/2009&nbsp;tarihli ve 5910 say\u0131l\u0131 T\u00fcrkiye \u0130hracat\u00e7\u0131lar Meclisi ile \u0130hracat\u00e7\u0131 Birliklerinin Kurulu\u015f ve G\u00f6revleri Hakk\u0131nda Kanunun 18 inci maddesi kapsam\u0131nda ihracat\u00e7\u0131lar lehine m\u00fcnhas\u0131ran ihracat kredileri i\u00e7in kefalet vermek amac\u0131yla kurulan kurumlar.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 13 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>21\/3\/2007&nbsp;tarihli ve 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun 10 uncu maddesinin ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan &#8220;ara\u00e7&#8221; ibaresi &#8220;ta\u015f\u0131t,&nbsp;elkoyma&nbsp;karar\u0131 veren mercilerce&#8221; \u015feklinde, ikinci c\u00fcmlesinde yer alan &#8220;arac\u0131n&#8221; ibaresi &#8220;ta\u015f\u0131t\u0131n&#8221; \u015feklinde, &#8220;ara\u00e7&#8221; ibaresi &#8220;ta\u015f\u0131t&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015f, d\u00f6rd\u00fcnc\u00fc c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, maddeye ikinci f\u0131kras\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki f\u0131kralar eklenmi\u015f ve mevcut \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 be\u015finci f\u0131kra olarak tesels\u00fcl ettirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;(3) Ka\u00e7ak e\u015fya naklinde kullan\u0131ld\u0131\u011f\u0131 \u015f\u00fcphesiyle fiilen g\u00fcmr\u00fck idaresine veya yediemine teslim edilmi\u015f ve hakk\u0131nda&nbsp;elkoyma&nbsp;karar\u0131 bulunmakla birlikte ikinci f\u0131kra uyar\u0131nca al\u0131konulmayan ta\u015f\u0131tlar, g\u00fcmr\u00fck idaresince yap\u0131lacak tebligattan itibaren doksan g\u00fcn i\u00e7inde muhafaza ve di\u011fer masraflar kar\u015f\u0131lanmak suretiyle sahibi taraf\u0131ndan teslim al\u0131nmamas\u0131 halinde, tasfiye idaresi taraf\u0131ndan soru\u015fturma ve kovu\u015fturma sonucu beklenmeksizin derhal tasfiye olunur.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>(4) Tasfiyenin sat\u0131\u015f suretiyle ger\u00e7ekle\u015fmesi halinde, sat\u0131\u015ftan elde edilen gelirden ta\u015f\u0131t\u0131n muhafaza edilmesi ve sat\u0131\u015f\u0131 i\u00e7in gerekli olan b\u00fct\u00fcn masraflar kar\u015f\u0131land\u0131ktan sonra kalan miktar, kovu\u015fturma sonucuna g\u00f6re i\u015flem yap\u0131lmak \u00fczere emanet hesab\u0131na al\u0131n\u0131r.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 14 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>5607 say\u0131l\u0131 Kanunun 11 inci maddesinin be\u015finci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;(5) Bu Kanun uyar\u0131nca el konulan ve ambalajlar\u0131nda kamu kurumlar\u0131nca uygulanan&nbsp;bandrol, etiket, hologram, pul, damga veya benzeri i\u015faret bulunmayan t\u00fct\u00fcn mamulleri, etil alkol,&nbsp;metanol, alkoll\u00fc i\u00e7kiler,&nbsp;makaron&nbsp;ve yaprak sigara k\u00e2\u011f\u0131d\u0131 ile ila\u00e7, ila\u00e7 hammaddeleri, ila\u00e7 hammaddesi i\u00e7eren \u00fcr\u00fcnler, t\u0131bbi cihaz ve malzemeler, \u0131s\u0131t\u0131larak ya da yak\u0131larak t\u00fcketilen ve nikotin i\u00e7ersin i\u00e7ermesin t\u00fct\u00fcn mamul\u00fcn\u00fc taklit eder tarzda kullan\u0131lan elektronik sigara ve elektronik nargile dahil her t\u00fcrl\u00fc mamul ve bu mamullerin t\u00fcketiminde kullan\u0131lan elektronik cihaz, aksam, yedek par\u00e7a ve sol\u00fcsyonlar el koyan idarelerce numune al\u0131nmak veya numune al\u0131nmas\u0131 m\u00fcmk\u00fcn olmamas\u0131 halinde ay\u0131rt edici bilgilerin tespiti yap\u0131lmak suretiyle tutana\u011fa ba\u011flanarak imha edilir. Ancak ila\u00e7, ila\u00e7 hammaddeleri, ila\u00e7 hammaddesi i\u00e7eren \u00fcr\u00fcnler, t\u0131bbi cihaz ve malzemeler ile etil alkolden imha haricindeki y\u00f6ntemlerle tasfiye edilmesi uygun g\u00f6r\u00fclenler ilgili bakanl\u0131klar\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131narak Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00e7\u0131kar\u0131lan y\u00f6netmelikle belirlenir.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 15 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>5607 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;GE\u00c7\u0130C\u0130 MADDE 14 &#8211; (1) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce ka\u00e7ak zann\u0131 ile el konulan ve 11 inci maddenin be\u015finci f\u0131kras\u0131 kapsam\u0131na giren e\u015fya hakk\u0131nda ayn\u0131 f\u0131kra uyar\u0131nca i\u015flem yap\u0131l\u0131r.&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 16 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>14\/12\/2009&nbsp;tarihli ve 5941 say\u0131l\u0131 \u00c7ek Kanununun ge\u00e7ici 3 \u00fcnc\u00fc maddesinin be\u015finci f\u0131kras\u0131nda yer alan &#8220;31\/12\/2021&#8221; ibaresi &#8220;31\/12\/2023&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 17 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>13\/1\/2011&nbsp;tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 543 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131n\u0131n birinci ve ikinci c\u00fcmlelerinde yer alan &#8220;alt\u0131&#8221; ibareleri &#8220;\u00fc\u00e7&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 18 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>10\/12\/2003&nbsp;tarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanununa ekli (I) say\u0131l\u0131 Cetvelin 11 inci ve 40&nbsp;\u0131nc\u0131&nbsp;s\u0131ralar\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve Cetvele a\u015fa\u011f\u0131daki s\u0131ra eklenmi\u015ftir.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;11) \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;40) G\u00f6\u00e7 \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>&#8220;42) \u0130klim De\u011fi\u015fikli\u011fi Ba\u015fkanl\u0131\u011f\u0131&#8221;<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 19 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>Bu Kanun yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal style='text-align:justify;text-indent:28.3pt;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>MADDE 20 &#8211;&nbsp;<\/span><\/b><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>Bu Kanun h\u00fck\u00fcmlerini Cumhurba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><span style='font-size:9.0pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'>5\/11\/2021<\/span><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal align=center style='text-align:center;line-height:12.0pt;mso-element:frame;mso-element-frame-hspace:7.05pt;mso-element-wrap:around;mso-element-anchor-vertical:paragraph;mso-element-anchor-horizontal:margin;mso-element-top:-23.95pt;mso-height-rule:exactly'><b><span style='font-size:9.5pt;font-family:\"Arial\",\"sans-serif\";color:navy;mso-fareast-language:TR'>&nbsp;<\/span><\/b><span style='font-size:9.5pt;font-family:\"Times New Roman\",\"serif\";mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><\/td><\/tr><\/table><p class=MsoNormal><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='margin-left:5.4pt;border-collapse:collapse'><tr><td width=607 valign=top style='width:455.2pt;padding:0cm 5.4pt 0cm 5.4pt'><\/td><\/tr><\/table><\/div><p class=MsoNormal align=center style='text-align:center'><span style='font-size:13.5pt;font-family:\"Times New Roman\",\"serif\";color:black;mso-fareast-language:TR'>&nbsp;<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black;mso-fareast-language:TR'>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/span><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ka\u00e7ak\u00e7\u0131l\u0131k Kanununda Yap\u0131lan Baz\u0131 De\u011fi\u015fiklikler \u00c7e\u015fitli Kanunlarda De\u011fi\u015fiklik \u0130\u00e7in \u00c7\u0131kar\u0131lan Kanun No:7341 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu De\u011fi\u015fiklik Kanununun 13 ila 15 Maddelerine G\u00f6re De\u011fi\u015fiklikler 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu&#8217;nda baz\u0131 de\u011fi\u015fiklikler yap\u0131ld\u0131. Yap\u0131lan de\u011fi\u015fiklikler \u015fu \u015fekilde; 5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanununun 10 uncu maddesinin ikinci f\u0131kras\u0131n\u0131n birinci c\u00fcmlesinde yer alan &#8220;ara\u00e7&#8221; ibaresi &#8220;ta\u015f\u0131t, elkoyma karar\u0131 veren<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/kacakcilik_kanununda_degisiklik\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":38544,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=38804"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38804\/revisions"}],"predecessor-version":[{"id":38806,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38804\/revisions\/38806"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/38544"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}