<TABLE =Ms&#111;normalTable style="MARGIN-LEFT: 3.5pt; BORDER-COLLAPSE: collapse" cellSpacing=0 cellPadding=0 width=669 border=1>
<T>
<TR style="page-break-inside: avoid">
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: text 1px solid; PADDING-LEFT: 3.5pt; : black; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1px solid; WIDTH: 657px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top colSpan=5>
<H3 style="MARGIN: 2pt 0cm">USULSÜZLÜK CEZALARINA AİT CETVEL</H3></TD></TR>
<TR style="page-break-inside: avoid">
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; : #bfbfbf; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1px solid; WIDTH: 246px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" rowSpan=2>
MÜKELLEF GRUPLARI</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; PADDING-LEFT: 3.5pt; : #bfbfbf; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 195px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top colSpan=2>
BİRİNCİ DERECE
USULSÜZLÜKLER İÇİN</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; PADDING-LEFT: 3.5pt; : #bfbfbf; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 194px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top colSpan=2>
İKİNCİ DERECE
USULSÜZLÜKLER İÇİN</TD></TR>
<TR style="page-break-inside: avoid">
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; : #e5e5e5; PADDING-BOTTOM: 0cm; WIDTH: 90px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
1.1.2007’den itibaren (YTL)</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; PADDING-LEFT: 3.5pt; : #e5e5e5; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 94px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
1.1.2008’den itibaren (YTL)</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; : #e5e5e5; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 80px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
1.1.2007’den itibaren (YTL)</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; PADDING-LEFT: 3.5pt; : #e5e5e5; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 103px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
1.1.2008’den itibaren (YTL)</TD></TR>
<TR>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1px solid; WIDTH: 246px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
1. Sermaye Şirketleri</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 90px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
75,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 94px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
80,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 80px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
43,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 103px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
46,00</TD></TR>
<TR>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1px solid; WIDTH: 246px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
2. Sermaye Şirketleri Dışında Kalanlar Birinci Sınıf Tüccar ve Serbest Meslek Erbabı</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 90px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
49,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 94px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
50,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 80px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
24,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 103px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
25,00</TD></TR>
<TR>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1px solid; WIDTH: 246px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
3. İkinci Sınıf Tüccarlar</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 90px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
24,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 94px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
25,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 80px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
12,70</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 103px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
13,00</TD></TR>
<TR>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1px solid; WIDTH: 246px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
4. Yukarıdakiler Dışında Kalıp Beyanname Usulüyle Gelir Vergisine Tabi Olanlar</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 90px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
12,70</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 94px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
13,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 80px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
6,40</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 103px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
6,80</TD></TR>
<TR>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1px solid; WIDTH: 246px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
5. Kazancı Basit Usulde Tespit Edilenler</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 90px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
6,40</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 94px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
6,80</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 80px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
3,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 103px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
3,20</TD></TR>
<TR>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: text 1px solid; WIDTH: 246px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid" vAlign=top>
6. Gelir Vergisinden Muaf Esnaf</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 90px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
3,00</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 94px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
3,20</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 80px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
1,70</TD>
<TD style="BORDER-RIGHT: text 1px solid; PADDING-RIGHT: 3.5pt; BORDER-TOP: 1px solid; PADDING-LEFT: 3.5pt; PADDING-BOTTOM: 0cm; BORDER-LEFT: 1px solid; WIDTH: 103px; PADDING-TOP: 0cm; BORDER-BOTTOM: text 1px solid">
1,80</TD></TR></T></TABLE>