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Orijinalini görmek için tıklayınız : BASİT USUL HADLERİ



BAYSA70
02.Aralık.2008, 08:49
MERHABA SAYIN GÜLŞEN. BİLANÇO USULÜNE TABİ OLMA ŞARTLARINI YAZMIŞSINIZ. SİZDEN BASİT USULE TABİ OLMA ŞARTLARINI VE TEKEL SATANLARDA BASİT USULE TABİ OLMA ŞARTLARINI ÖĞRENMEK İSTİYORUM.

fevzi56
02.Aralık.2008, 12:01
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<H2 style="MARGIN: 12pt 0cm 3pt; TEXT-ALIGN: center" align=center>BİLANÇO ESASINA GÖRE DEFTER TUTMA HADLERİ<?: prefix = o ns = "urn:schemas-microsoft-com:office:office" /></H2>
(V.U.K. MADDE:177)</TD></TR></T></TABLE>

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BENDİ</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #99ccff 1pt solid; PADDING-LEFT: 0.75pt; : #ffcc99; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 14.25pt; mso-border-top-alt: solid #99CCFF .5pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
2006 YILI</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #99ccff 1pt solid; PADDING-LEFT: 0.75pt; : #d2dbfb; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 14.25pt; mso-border-top-alt: solid #99CCFF .5pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
2007 YILI</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #99ccff 1pt solid; PADDING-LEFT: 0.75pt; : #d2dbfb; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 14.25pt; mso-border-top-alt: solid #99CCFF .5pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
2008 YILI</TD></TR>
<TR style="HEIGHT: 13.5pt; mso-yfti-irow: 1">
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #99ccff 1pt solid; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt; mso-border-left-alt: solid #99CCFF .5pt" noWrap width="25%">
YILLIK MAL ALIŞLARI TOPLAMI</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
96.000.- YTL</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
100.000.-YTL</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
107.000.-YTL</TD></TR>
<TR style="HEIGHT: 12.75pt; mso-yfti-irow: 2">
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #ffff99; PADDING-BOTTOM: 0cm; BORDER-LEFT: #99ccff 1pt solid; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt; mso-border-left-alt: solid #99CCFF .5pt" noWrap width="25%">
YILLIK MAL SATIŞLARI TOPLAMI</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #ffff99; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
130.000.- YTL</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #ffff99; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
140.000.-YTL</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #ffff99; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
150.000.-YTL</TD></TR>
<TR style="HEIGHT: 12.75pt; mso-yfti-irow: 3">
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #99ccff 1pt solid; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt; mso-border-left-alt: solid #99CCFF .5pt" noWrap width="25%">
HİZMET G.SAFİ HASILAT</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
52.000.- YTL</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
56.000.-YTL</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
60.000.-YTL</TD></TR>
<TR style="HEIGHT: 12.75pt; mso-yfti-irow: 4">
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #ffff99; PADDING-BOTTOM: 0cm; BORDER-LEFT: #99ccff 1pt solid; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt; mso-border-left-alt: solid #99CCFF .5pt" noWrap width="25%">
1.VE 2. BİRLİKTE YAPILMASI HALİNDE</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #ffff99; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
96.000.- YTL</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #ffff99; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
100.000.-YTL</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #ffff99; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
107.000.-YTL</TD></TR>
<TR style="HEIGHT: 12.75pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes">
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #99ccff 1pt solid; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt; mso-border-left-alt: solid #99CCFF .5pt" noWrap width="25%">
DAYANAĞI</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
Yeniden Değerleme Oranı
VUK- 354 Sıra Nolu Genel Tebliği</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
Yeniden Değerleme Oranı
VUK- 364 Sıra Nolu Genel Tebliği</TD>
<TD style="BORDER-RIGHT: #99ccff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #99ccff 1pt solid; HEIGHT: 12.75pt; : transparent; mso-border-bottom-alt: solid #99CCFF .5pt; mso-border-right-alt: solid #99CCFF .5pt" noWrap width="25%">
Yeniden Değerleme Oranı
VUK- 378 Sıra Nolu Genel Tebliği</TD></TR></T></TABLE>

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NOT : TABLODA BELİRTİLEN RAKAMLARIN ALTINDA KALANLAR İŞLETME HESABINA GÖRE DEFTER TUTAR. İSTEYEN MÜKELLEFLER BUMİKTARLARA BAĞLI KALMAKSIZIN BİLANÇO ESASINA GÖRE DEFTER TUTABİLİRLER. II.SINIFA DAHİL TÜCCARLARIN, BİR HESAP DÖNEMİNİN İŞ HACMİ V.U.K. 177'NCİ MADDEDE YAZILI HADLERDEN %20'Yİ AŞAN BİR NİSPETTE FAZLA OLURSA VEYA ARKA ARKAYA 2 DÖNEMİN İŞ HACMİ V.U.K. 177'NCİ MADDEDE YAZILI HADLERE NAZARAN %20'YE KADAR BİR FAZLALIK GÖSTERİRSE ŞARTLARIN TAHAKKUKUNU TAKİP EDEN HESAP DÖNEMİNDEN BAŞLAYARAK I'NCI SINIFA GEÇERLER.</TD></TR></T></TABLE>
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BASİT USULE TABİ OLMANIN ÖZEL ŞARTLARI
(G.V.K. MADDE:48)</TD></TR></T></TABLE>

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YILI</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ccffff 1pt solid; PADDING-LEFT: 0.75pt; : #3366ff; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 26.25pt; mso-border-top-alt: solid #CCFFFF .75pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt" vAlign=bottom width="15%">
MAL ALIŞ BEDELİ</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ccffff 1pt solid; PADDING-LEFT: 0.75pt; : #3366ff; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 26.25pt; mso-border-top-alt: solid #CCFFFF .75pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt" vAlign=bottom width="15%">
MAL SATIŞ BEDELİ</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ccffff 1pt solid; PADDING-LEFT: 0.75pt; : #3366ff; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 26.25pt; mso-border-top-alt: solid #CCFFFF .75pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt" vAlign=bottom width="15%">
HİZMET İŞLT. YILLIK HASILAT</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ccffff 1pt solid; PADDING-LEFT: 0.75pt; : #3366ff; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 26.25pt; mso-border-top-alt: solid #CCFFFF .75pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt" width="20%">
MAL ALIM-SATIMI VE HİZ. İŞİ. HASILATI</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ccffff 1pt solid; PADDING-LEFT: 0.75pt; : #3366ff; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 26.25pt; mso-border-top-alt: solid #CCFFFF .75pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF .75pt" vAlign=bottom width="25%">
DAYANAĞI</TD></TR>
<TR style="HEIGHT: 13.5pt; mso-yfti-irow: 1; page-break-inside: avoid">
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ccffff 1pt solid; WIDTH: 10%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt; mso-border-left-alt: solid #CCFFFF .75pt" vAlign=bottom width="10%">
2000</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width="15%">
9.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width="15%">
12.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width="15%">
4.500.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" width="20%">
9.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF .75pt" vAlign=bottom width="25%">
YENİDEN DEĞ.ORANI.</TD></TR>
<TR style="HEIGHT: 13.5pt; mso-yfti-irow: 2; page-break-inside: avoid">
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ccffff 1pt solid; WIDTH: 10%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt; mso-border-left-alt: solid #CCFFFF .75pt" vAlign=bottom width="10%">
2001</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=bottom width="15%">
15.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=bottom width="15%">
20.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=bottom width="15%">
7.500.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" width="20%">
15.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF .75pt" vAlign=bottom width="25%">
2000/1689 S. BKK.</TD></TR>
<TR style="HEIGHT: 13.5pt; mso-yfti-irow: 3; page-break-inside: avoid">
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ccffff 1pt solid; WIDTH: 10%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt; mso-border-left-alt: solid #CCFFFF .75pt" vAlign=bottom width="10%">
2002</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width="15%">
22.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width="15%">
30.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width="15%">
11.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" width="20%">
22.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF .75pt" vAlign=bottom width="25%">
2001/3398 S. BKK.</TD></TR>
<TR style="HEIGHT: 13.5pt; mso-yfti-irow: 4; page-break-inside: avoid">
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ccffff 1pt solid; WIDTH: 10%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt; mso-border-left-alt: solid #CCFFFF .75pt" vAlign=bottom width="10%">
2003</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=bottom width="15%">
34.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=bottom width="15%">
47.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=bottom width="15%">
17.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" width="20%">
34.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF .75pt" vAlign=bottom width="25%">
2002/5000 S. BKK.</TD></TR>
<TR style="HEIGHT: 13.5pt; mso-yfti-irow: 5">
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ccffff 1pt solid; WIDTH: 10%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt; mso-border-left-alt: solid #CCFFFF .75pt" vAlign=bottom width="10%">
2004</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width="15%">
43.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width="15%">
60.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=bottom width="15%">
21.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" width="20%">
43.000.000.000.-</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF .75pt" vAlign=bottom width="25%">
G.V.K. Sirküleri/6</TD></TR>
<TR style="HEIGHT: 13.5pt; mso-yfti-irow: 6; page-break-inside: avoid">
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ccffff 1pt solid; WIDTH: 10%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt; mso-border-left-alt: solid #CCFFFF .75pt" vAlign=bottom width="10%">
2005</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=bottom width="15%">
47.000.- YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=bottom width="15%">
66.000.- YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=bottom width="15%">
23.000.- YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" width="20%">
47.000.- YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF .75pt" vAlign=bottom width="25%">
2004/8295 BKK.</TD></TR>
<TR style="HEIGHT: 13.5pt; mso-yfti-irow: 7">
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ccffff 1pt solid; WIDTH: 10%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt; mso-border-left-alt: solid #CCFFFF .75pt" vAlign=top width="10%">
2006</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=top width="15%">
50.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=top width="15%">
72.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" vAlign=top width="15%">
25.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt" width="20%">
50.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : #eaeaea; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF .75pt" vAlign=top width="25%">
2005/9826 BKK.</TD></TR>
<TR style="HEIGHT: 13.5pt; mso-yfti-irow: 8; page-break-inside: avoid">
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ccffff 1pt solid; WIDTH: 10%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF 1.0pt; mso-border-left-alt: solid #CCFFFF .75pt" vAlign=top width="10%">
2007</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=top width="15%">
53.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=top width="15%">
77.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" vAlign=top width="15%">
26.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent" width="20%">
53.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; : transparent; mso-border-bottom-alt: solid #CCFFFF 1.0pt; mso-border-right-alt: solid #CCFFFF .75pt" vAlign=top width="25%">
20.12.2006/26382 R.G.</TD></TR>
<TR style="HEIGHT: 13.5pt; mso-yfti-irow: 9; mso-yfti-lastrow: yes; page-break-inside: avoid">
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : navy; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ccffff 1pt solid; WIDTH: 10%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF .75pt; mso-border-right-alt: solid #CCFFFF 1.0pt; mso-border-left-alt: solid #CCFFFF .75pt" vAlign=top width="10%">
2008</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : navy; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF .75pt; mso-border-right-alt: solid #CCFFFF 1.0pt" vAlign=top width="15%">
56.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : navy; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF .75pt; mso-border-right-alt: solid #CCFFFF 1.0pt" vAlign=top width="15%">
80.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : navy; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 15%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF .75pt; mso-border-right-alt: solid #CCFFFF 1.0pt" vAlign=top width="15%">
27.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : navy; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 20%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF .75pt; mso-border-right-alt: solid #CCFFFF 1.0pt" width="20%">
56.000.-YTL</TD>
<TD style="BORDER-RIGHT: #ccffff 1pt solid; PADDING-RIGHT: 0.75pt; BORDER-TOP: #ece9d8; PADDING-LEFT: 0.75pt; : navy; PADDING-BOTTOM: 0cm; BORDER-LEFT: #ece9d8; WIDTH: 25%; PADDING-TOP: 0.75pt; BORDER-BOTTOM: #ccffff 1pt solid; HEIGHT: 13.5pt; mso-border-bottom-alt: solid #CCFFFF .75pt; mso-border-right-alt: solid #CCFFFF .75pt" vAlign=top width="25%">
266 SERİ NOLU G.V. GENEL TEBLİĞİ</TD></TR></T></TABLE>

<DIV align=center>
<TABLE =Ms&#111;normalTable style="MARGIN: auto auto auto -79.35pt; WIDTH: 94.72%; mso-cellspacing: 1.5pt" cellPadding=0 width="94%">
<T>
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Basit usule tabi olmanın özel şartları şunlardır: 1. Satın aldıkları malları olduğu gibi veya işledikten sonra satanların yıllık alımları tutarının 53.000 YTL (2008 Yılı için 56.000.-YTL) veya yıllık satışları tutarının 77.000 YTL (2008 Yılı için 80.000.-YTL) aşmaması,
2. 1 numaralı bentte yazılı olanların dışındaki işlerle uğraşanların bir yıl içinde elde ettikleri gayri safi iş hasılatının 26.000 YTL. (2008 Yılı için 27.000.-YTL) aşmaması,
3. 1 ve 2 numaralı bentlerde yazılı işlerin birlikte yapılması halinde, yıllık satış tutarı ile iş hasılatı toplamının 53.000 YTL. (2008 Yılı için 56.000.-YTL)aşmaması. Milli piyango bileti, akaryakıt, şeker ve bunlar gibi(*********) kar hadleri emsallerine nazaran bariz şekilde düşük olarak tespit edilmiş bulunan emtia için, bu maddenin 1 ve 3 numaralı bentlerinde yazılı hadler yerine ilgili bakanlıkların mütalaası alınmak suretiyle, Maliye Bakanlığınca belirlenecek alım satım hadleri uygulanır.(**********) (***********) </TD></TR></T></TABLE>