%PDF-1.3
%
1 0 obj
<<
/OPM 1
/Type/ExtGState
>>
endobj
2 0 obj
<<
/SM 0.01
/FL 1
/Type/ExtGState
>>
endobj
3 0 obj
<<
/OP true
/Type/ExtGState
>>
endobj
4 0 obj
<<
/OP false
/Type/ExtGState
>>
endobj
5 0 obj
<<
/Length 8555
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
q
/GS2 gs
0 0 0 0 k
53.6 580.6461 488.2061 160.735 re
f
Q
/GS2 gs
q
BT
/F0 1 Tf
26.492 0 0 26 163.5415 669.9418 Tm
0 Tr
0 0 0 1 k
-0.01 Tc
-0.021 Tw
[<85>-10(T)-10(V)-268(Mevzuat\335 A)10<8D>10
10(s)1010(n)10(d)10(a)10(n)]TJ
-0.70958 -1.15385 TD
-0.004 Tc
0.025 Tw
[(T)66(e)-4(c)-4(i)-4(l)-4(-)-4(T)66(erkin Uygulamas\335 (II))]TJ
ET
0 0 0 0 k
56 528.557 482.583 40.115 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
12 0 0 12 246.0857 559.4661 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
[(MEHMET)-257(ERKAN)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 235.1448 547.4661 Tm
0 Tr
0 0 0 1 k
-0.003 Tc
0.025 Tw
(Gelir Politikalar\335 Gen. M\237d. )Tj
2.80284 -1.09091 TD
-0.002 Tc
(Daire Ba\337kan\335)Tj
ET
0 J 0 j 10 M []0 d 1 w
0 0 0 1 K
56.778 522.5471 m
538.668 522.5471 l
S
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 423.2386 51.5471 Tm
0 Tr
0 0 0 1 k
-0.056 Tc
0.025 Tw
(VERG\334 D\206NY)Tj
5.79239 0.00001 TD
-0.05 Tc
(ASI, SA)Tj
3.0278 0.00001 TD
[(YI 335, )17(TEMMUZ 2009 )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 530.0326 51.5471 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(51)Tj
ET
0 0 0 0 k
56 104.1261 482.583 395.041 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 83.3412 490.6444 Tm
0 Tr
0 0 0 1 k
-0.0001 Tc
(-)Tj
0.60779 0 Td
0 Tc
0 Tw
[(GENEL)-165(A\202IKLAMALAR)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 83.3412 475.3098 Tm
0 Tr
0 0 0 1 k
0 Tc
0.073 Tw
[(\205TV'ye tabi mallar)41(, \205zel )18(T\237ketim )18(V)111(er)18(gisi Ka-)]TJ
-2.39466 -1.13636 TD
-0.002 Tc
0.177 Tw
[(nunu'na ekli 4 ayr\335 listede G\237mr\237k )16(T)68(a)-2(r)-2(i)-2(f)-2(e)-2( )-2-2(s)-2(t)-2(a)-2(t)-2(i)-2(s)-2(t)-2(i)-2(k)]TJ
T*
0.244 Tw
(Pozisyon (GT\334P) numaralar\335 itibariyle yer almakta)Tj
T*
-0.003 Tc
0.074 Tw
[(olup, (I) say\335l\335 listenin (A) cetvelinde; benzin, moto)-1(-)]TJ
T*
-0.002 Tc
0.232 Tw
(rin, denizcilikte kullan\335lan motorin, fuel oil, do\333al)Tj
T*
0.01 Tc
0.357 Tw
(gaz, propan, b\237tan, s\335v\335la\337t\335r\335lm\335\337 petrol gaz\335)Tj
T*
-0.003 Tc
0.102 Tw
[(\()-3(L)-3(.)-3(P)108(.G.\), petrol gazlar\335 ve di\333er gazl\335 hidrokarbonlar)]TJ
T*
-0.006 Tc
0.161 Tw
(yer almaktad\335r)Tj
5.83045 0 TD
-0.004 Tc
(.)Tj
0.6531 0 Td
((I) say\335l\335 listenin (B) cetvelinde ise;)Tj
-6.48356 -1.13636 TD
0 Tc
-0.031 Tw
[(solvent ve solvent t\237revleri \(nafta, benzen, benzol, to)2(-)]TJ
T*
0.009 Tw
(luen, white spirit, petrol eteri, hekzan, pentan heptan,)Tj
T*
0.25 Tw
[(tinerler ve di\333er karma \215\232z\237c\237ler)42(, incelticiler vb.\))]TJ
T*
-0.004 Tc
0.025 Tw
[(madeni ya\333, baz ya\333 ve gaz ya\333\335 yer almaktad\335r)54(.)-4( )]TJ
1.28847 -1.39406 TD
0 Tc
-0.011 Tw
[(\205zel T\237ketim V)111(er)18(gisi )-18(Kanunu'nun )-18("V)110(er)18(ginin T)70(eci-)]TJ
-1.28847 -1.13636 TD
-0.007 Tc
-0.022 Tw
(li" ba\337l\335\333\335n\335 ta\337\335yan 8. maddesinin 1. f\335kras\335nda, Kanu)Tj
20.99652 0.00001 TD
0 Tc
(-)Tj
-20.99652 -1.13637 TD
-0.004 Tc
0.023 Tw
(na ekli (I) say\335l\335 listenin (B) cetvelindeki mallar\335n; (I))Tj
T*
-0.005 Tc
0.113 Tw
[(say\335l\335 listeye dahil olmayan mallar\335n imalinde kulla)-1(-)]TJ
0 -1.13636 TD
-0.002 Tc
0.107 Tw
[(n\335lmak \237zere tesliminde ge\215erli olan tecil-terkin uy)2(-)]TJ
T*
-0.004 Tc
0.002 Tw
[(gulamas\335, Kanunu'nun "V)107(e)-4(r)14(g)-4(i)-4(n)-4(i)-4(n)-4( )14(T)66(e)6(c)6(i)6(l)6(i)6(")6( )6(b)6(a)66(l)6666(n)66( )6(t)6(a)66-4(-)]TJ
T*
-0.003 Tc
0.018 Tw
[(yan 8. maddesinin 2. f\335kras\335nda, \334hra\215 edilmek \337art\335y)-2(-)]TJ
T*
0 Tc
0.061 Tw
(la ihracat\215\335lara teslim edilen mallara ili\337kin tecil-ter)Tj
20.99652 0.00001 TD
(-)Tj
-20.99652 -1.13637 TD
-0.006 Tc
0.183 Tw
(kin uygulamas\335 yer almaktad\335r)Tj
12.52775 0.00001 TD
0 Tc
(.)Tj
0.66493 0.00001 TD
(T)Tj
0.54102 0.00001 TD
(ecil-terkin uygula)Tj
7.26283 0.00001 TD
(-)Tj
-20.99652 -1.13639 TD
-0.002 Tc
0.005 Tw
[(mas\335 bu konudaki d\237zenlemeleri i\215eren Bakanlar Ku)1(-)]TJ
0 -1.13636 TD
0.015 Tw
(rulu Kararlar\335 ve di\333er ikincil mevzuat d\237zenlemeleri)Tj
T*
0 Tc
0.025 Tw
(ile y\232nlendirilmektedir)Tj
9.16147 0.00001 TD
(.)Tj
-7.873 -1.39407 TD
-0.003 Tc
0.293 Tw
(Kanuna ekli (I) say\335l\335 listenin (B) cetvelindeki)Tj
-1.28847 -1.13636 TD
0 Tc
0 Tw
(mallar)Tj
2.51416 0.00001 TD
(,)Tj
0.83059 0 Td
0.331 Tw
(kau\215uk, plastik, lastik, m\237rekkep, madeni)Tj
-3.34475 -1.13637 TD
0.002 Tc
0.011 Tw
[(ya\333, )-5(boya, )-5(\215e\337itli )-5(kimyasallar)43(,)5( b)5<9A>5(c)5(e)5(k)5( i)5(l)5(a)5(c)55( v)5(b)5(.)5<208D>5(o)5(k)5( g)5(e)3(-)]TJ
0 -1.13636 TD
-0.001 Tc
0.134 Tw
(ni\337 bir sekt\232rel yelpazede mam\237l imalat\335nda \237retim)Tj
T*
-0.005 Tc
0.025 Tw
(girdisi olarak kullan\335lmaktad\335r)Tj
12.00204 0.00001 TD
0 Tc
(.)Tj
0.52497 0 Td
(Bu y\232n\237 ile \205TV)Tj
7.30373 0.00001 TD
0 Tw
(Ka-)Tj
2.52932 33.72762 TD
-0.004 Tc
0.121 Tw
(nunu yasalla\337\335rken kanun koyucu \205TV'nin (I) say\335l\335)Tj
0 -1.13636 TD
-0.001 Tc
0.014 Tw
(listenin (B) cetvelindeki mallar\335 girdi olarak kullanan)Tj
T*
-0.004 Tc
0.076 Tw
(imalat\215\335lara ek bir ver)Tj
8.93283 0 TD
-0.003 Tc
(gi y\237k\237 getirilmemesi amac\335y)Tj
12.06369 0 TD
0 Tc
(-)Tj
-20.99652 -1.13637 TD
0.001 Tc
0.025 Tw
[(la, tecil-terkin m\237essesesini d\237zenlenmi\337tir)59(.)]TJ
1.28847 -1.39405 TD
-0.004 Tc
0.342 Tw
[<85>-4(T)-4(V)-579(uyg)-1(u)1(lam)-1(a)1(l)-1(a)1(r)-11(n)-1(d)1(a)-1( tec)-1(i)1(l-terkin )-1(uygulamalar\335)]TJ
-1.28847 -1.13636 TD
-0.005 Tc
0.156 Tw
(teredd\237t ve uygulama zorluklar\335n\335n ya\337and\335\333\335 en te)Tj
20.99651 0.00001 TD
0 Tc
(-)Tj
-20.99651 -1.13637 TD
-0.003 Tc
0.124 Tw
(mel konulardan biri olup, yaz\335m\335zda tecil-terkin uy-)Tj
0 -1.13636 TD
-0.002 Tc
0.096 Tw
[(gulamalar\335nda teredd\237t do\333uran, \232zellik arzeden ko)1(-)]TJ
T*
-0.006 Tc
0.025 Tw
(nulara de\333inilmeye \215al\335\337\335lacakt\335r)Tj
12.85933 0 TD
0 Tc
(.)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 317.1338 372.4753 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(2- )Tj
1.1233 0 TD
-0.014 Tc
(TEC\334L)Tj
3.29127 0.00001 TD
0 Tc
(VE )Tj
1.67945 0 TD
-0.006 Tc
0.058 Tw
(TERK\334N\334 UYGULAMASINDA)Tj
-6.09403 -1.13637 TD
-0.008 Tc
0 Tw
(\205ZELL\334K )Tj
4.77647 0 TD
0 Tc
0.025 Tw
(ARZEDEN KONULAR)Tj
-4.77647 -1.39406 TD
0.253 Tw
(2.1- Madeni )Tj
5.82931 0.00001 TD
(Y)Tj
0.61108 0.00001 TD
0.002 Tc
[(a)22( )2<86>2(r)20(etiminde Kullan\335lan Baz)]TJ
-6.44039 -1.13638 TD
0 Tc
0.025 Tw
[(Y)111(a\333\335n \334ndirimli \205TV)-257(U)-6(y)-6(g)-6(u)-6(l)-6(a)-6(m)-6(a)-6(s)-6]TJ
0 -1.39405 TD
-0.03 Tw
[(2.1.1-Genel A)-5<8D>-5-5(k)-5(l)-5(a)-5(m)-5(a)-5(l)-5(a)-5(r)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 317.1338 301.4712 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
-0.004 Tw
[(Baz ya\333lar genel olarak madeni ya\333lar\335n \237retimin)1(-)]TJ
-1.28847 -1.13636 TD
-0.004 Tc
0.178 Tw
[(de hammadde olarak kullan\335lmaktad\335rlar)53(.)-3( )-3(B)-3(u)-3( )-3(y)-3(a)-3-3(l)-3(a)-3(r)]TJ
T*
-0.005 Tc
0.047 Tw
(madeni ya\333 \237retimi d\335\337\335nda gres ya\333\335, katk\335 maddele)Tj
20.99651 0.00001 TD
0 Tc
(-)Tj
-20.99651 -1.13637 TD
-0.003 Tc
0.035 Tw
(ri, otomotiv ve sanayi katk\335 m\237stahzarlar\335, kau\215uk ve)Tj
0 -1.13636 TD
-0.004 Tc
0.089 Tw
[(lastik \237retiminde de kullan\335lmaktad\335rlar)54(.)-3( )-3(B)-3(a)-3(z)-3( )-3(y)-3(a)-3-3(l)-3(a)-3(r)-3(a)]TJ
T*
-0.006 Tc
0.137 Tw
(bir tak\335m katk\335 maddeleri kat\335larak veya baz ya\333lar\335)Tj
0 -1.13637 TD
-0.001 Tc
0.163 Tw
(baz\335 i\337lemlere tabi tutularak \237retilen madeni ya\333lar)Tj
0 -1.13636 TD
-0.002 Tc
0.018 Tw
[(ise piyasada genel olarak ya\333lama ya\333lar\335 olarak kul)1(-)]TJ
T*
-0.013 Tc
0 Tw
(lan\335lmaktad\335r)Tj
5.12061 0.00001 TD
0 Tc
(.)Tj
-3.83214 -1.39406 TD
-0.002 Tc
0.136 Tw
[(Madeni ya\333lar\335n piyasadaki isimleri \205TV)-368(K)-2(a)-2(n)-2(u)-3(-)]TJ
-1.28847 -1.13636 TD
-0.005 Tc
0.209 Tw
[(nuna ekli (I) say\335l\335 listedeki G.T)71(.)-5-5(.)-5(P)105(.)1( )1(n)1(u)1(m)1(a)1(r)1(a)1(l)1(a)1(r)11(n)1(d)1(a)]TJ
T*
0 Tc
0.025 Tw
[(yer alan isimleriyle paralellik arzetmektedir)59(.)1( )1<85>1(r)1(n)1(e)11(i)1(n)]TJ
0 -1.13637 TD
-0.002 Tc
0.371 Tw
(benzinli motor ya\333lar\335, di\337li ve red\237kt\232r ya\333lar\335,)Tj
0 -1.13636 TD
0 Tc
0.241 Tw
(elektrik izolasyonuna mahsus ya\333lar veya hidrolik)Tj
T*
-0.005 Tc
0.025 Tw
(ama\215lara mahsus s\335v\335 ya\333lar (10 numaral\335 ya\333) gibi. )Tj
ET
0 0 0 0 k
55.992 475.423 26.349 44.013 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
40 0 0 40 56.9919 491.0824 Tm
0 Tr
0 0 0 1 k
0 Tc
(1)Tj
ET
Q
endstream
endobj
6 0 obj
<<
/Length 11322
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 52 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(52)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 63.3627 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0.025 Tw
[(V)6(E)6(R)6(G)66( )6(D)6<86>6(N)6(Y)90(ASI, SA)91(YI 335, )17(TEMMUZ 2009 )]TJ
ET
0 0 0 0 k
52 505.643 483 206.301 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 67.1732 703.4213 Tm
0 Tr
0 0 0 1 k
0.002 Tc
0.105 Tw
[(2)2(.)2(1)2(.)2(2)2(-)2( M)2(a)2(d)2(e)2(n)2(i)2( )37(Y)113(a)22<2086>2(r)19(etiminde )-2(Kullan\335lan )-2(Baz)]TJ
0 -1.13636 TD
0 Tc
0.025 Tw
[(Y)111(a\333a \334li\337kin Uygulama Esalar\335)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 67.1732 675.5867 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
-0.022 Tw
[(1)-4(3)-4(.)-4(1)33(1.2003 tarih ve 2003/6467 say\335l\335 Bakanlar Ku)-3(-)]TJ
-1.28847 -1.13636 TD
0.016 Tc
0.62 Tw
(rulu Karar\335 eki Karar\335n 1 inci maddesinde,)Tj
T*
0.208 Tc
0 Tw
(2710.19.99.00.21,2710.19.99.00.22,)Tj
T*
0.02 Tc
2.467 Tw
(2710.19.99.00.23, 2710.19.99.00.24 ve)Tj
T*
-0.003 Tc
0.007 Tw
[(2)-3(7)-3(1)-3(0)-3(.)-3(1)-3(9)-3(.)-3(9)-3(9)-3(.)-3(0)-3(0)-3(.)-3(9)-3(8)-3( )-3(G)-3(.)-3(T)71(.)-3-3(.)-3(P)107(. numaralar\335nda yer alan baz)]TJ
T*
-0.012 Tc
0 Tw
(ya\333lar\335n)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 88.1135 615.3967 Tm
0 Tr
0 0 0 1 k
0 Tc
(1)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 97.0196 613.0867 Tm
0 Tr
0 0 0 1 k
-0.005 Tc
0.05 Tw
[(6.6.2002 tarih ve 4760 say\335l\335 \205zel )14(T)-5<9F>-5(k)-5(e)-5(t)-5(i)-5(m)]TJ
-4.00178 -1.13636 TD
0 Tc
-0.037 Tw
[(V)111(er)18(gisi Kanununun 8 inci maddesinin (1) veya (2) nu-)]TJ
T*
-0.006 Tc
0.098 Tw
(maral\335 f\335kralar\335 uyar\335nca teslim edilecek ya da 5 inci)Tj
0 -1.13637 TD
0.093 Tw
[(maddesinin (1) numaral\335 f\335kras\335 uyar\335nca ihra\215 edile)-3(-)]TJ
0 -1.13636 TD
-0.005 Tc
0.033 Tw
[(c)-5(e)-5(k)-5( )-5(o)-5(l)-5(a)-5(n)-5( )-5(v)-5(e)-5( )-5(G)-5(.)-5(T)69(.)-5-5(.)-5(P)106(. numaralar\335 an\335lan Kararname eki)]TJ
T*
-0.002 Tc
0.041 Tw
(Karar\335n yine 1 inci maddesinde liste halinde yer alan)Tj
T*
-0.003 Tc
0.13 Tw
(mallar\335n imalinde kullan\335lmak \237zere teslim edilmesi)Tj
T*
0.02 Tc
0.772 Tw
[(halinde, \232zel t\237ketim ver)20(g)5(i)5(s)5(i)5( )5(t)5(u)5(t)5(a)5(r)55( )5(5)5(0)5(.)5(0)5(0)5(0)]TJ
T*
0.002 Tc
0.18 Tw
[(T)2(L)2(/)2(K)2(g)2(\()2(0)2(,)2(0)2(5)2(0)2(0)2( )39(YTL/Kg.\) olarak belirlenmi\337tir)58(.)2( )57(A)41(n)412(-)]TJ
22.37902 17.30315 TD
-0.003 Tc
0.038 Tw
(lan Kararname eki Karar\335n uygulama usul ve esaslar\335)Tj
0 -1.13636 TD
-0.004 Tc
0.025 Tw
[(ile a\337a\333\335da yer almaktad\335r)52(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 414.2644 693.2314 Tm
0 Tr
0 0 0 1 k
0 Tc
(2)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 313.3425 675.5867 Tm
0 Tr
0 0 0 1 k
0 Tc
0.025 Tw
(Uygulamada ; )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 313.3425 660.2521 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(-Kararname:)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 375.6418 660.2521 Tm
0 Tr
0 0 0 1 k
-0.003 Tc
0.003 Tw
[(1)-3(3)-3(.)-3(1)34(1.2003 tarih ve 2003/6467 say\335)-2(-)]TJ
-6.95205 -1.13636 TD
-0.004 Tc
0.063 Tw
(l\335 Bakanlar Kurulu Karar\335n\335 ve Bu BKK'da de\333i\337klik)Tj
T*
-0.003 Tc
0.076 Tw
[(yapan 16/06/2008 tarih ve 2008/13762 say\335l\335 Bakan)-2(-)]TJ
T*
-0.008 Tc
0.025 Tw
[(lar Kurulu Karar\335 anla\337\335lmal\335d\335r)48(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 313.3425 607.4174 Tm
0 Tr
0 0 0 1 k
0 Tc
0.041 Tw
[(-Baz Y)111(a\333lar:)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 376.3537 607.4174 Tm
0 Tr
0 0 0 1 k
-0.003 Tc
0.078 Tw
[(Kararname eki Karar\335n 1 inci mad)-1(-)]TJ
-7.01676 -1.13636 TD
0 Tc
-0.037 Tw
(desinde yer alan 2710.19.99.00.21, 2710.19.99.00.22,)Tj
T*
0.02 Tc
2.467 Tw
(2710.19.99.00.23, 2710.19.99.00.24 ve)Tj
T*
-0.003 Tc
0.007 Tw
[(2)-3(7)-3(1)-3(0)-3(.)-3(1)-3(9)-3(.)-3(9)-3(9)-3(.)-3(0)-3(0)-3(.)-3(9)-3(8)-3( )-3(G)-3(.)-3(T)71(.)-3-3(.)-3(P)107(. numaralar\335nda yer alan baz)]TJ
T*
-0.012 Tc
0 Tw
(ya\333lar\335,)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 331.5328 559.7274 Tm
0 Tr
0 0 0 1 k
0 Tc
(3)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 313.3425 542.0828 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(-Madeni )Tj
3.85058 0.00001 TD
[(Y)111(a\333:)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 380.1319 542.0828 Tm
0 Tr
0 0 0 1 k
0 Tc
0.027 Tw
(Kararname eki Kararlarda liste ha)Tj
13.65525 0.00001 TD
(-)Tj
-21.01548 -1.13637 TD
-0.001 Tc
0.022 Tw
[(linde yer alan ve a\337a\333\335da G.T)74(.)-1-1(.)-1(P)110(.)6( )6(n)6(u)6(m)6(a)6(r)6(a)6(l)6(a)6(r)66( )6(i)6(t)6(b)6(a)6(r)66( )6(i)6(l)6(e)]TJ
0 -1.13636 TD
-0.002 Tc
0.025 Tw
[(listelenen mallar\335, ifade etmektedir)56(.)]TJ
ET
0 0 0 0 k
52 71.114 483 65.334 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 53.6667 129.293 Tm
0 Tr
0 0 0 1 k
0 Tc
(1)Tj
1.55556 0 Td
-0.002 Tc
-0.008 Tw
[(16/06/2008 tarih ve 2008/13762 say\335l\335 Bakanlar Kurulu Karar\335 eki Karar\335n 2 nci maddesi ile de\333i\337mi\337tir)56(.)5( )5(2)5(0)5(0)5(8)5(/)5(1)5(3)5(7)5(6)5(2)5( )5(s)5(a)5(y)55(l)55( )5(B)5(a)5(k)5(a)5(n)-1(-)]TJ
0 -1.2222 TD
-0.005 Tc
0.025 Tw
(lar Kurulu Karar\335 20/06/2008 tarih ve 26912 say\335l\335 Resmi Gazete'de yay\335mlanm\335\337t\335r)Tj
33.22926 0.00001 TD
0 Tc
(.)Tj
-34.7848 -1.2222 TD
-0.005 Tc
[(2)-1336(4)-5( )-5(S)-5(e)-5(r)-5(i)-5( )-5(N)-5(o)-5(.)-5(l)-5(u)-5( )-5<85>-5(z)-5(e)-5(l)-5( )13(T)-5<9F>-5(k)-5(e)-5(t)-5(i)-5(m)-5( )14(V)106(e)-5(r)12(g)-5(i)-5(s)-5(i)-5( )-5(G)-5(e)-5(n)-5(e)-5(l)-5( )13(T)65(ebli\333i, 22/12/2003 tarih ve 25324 (M) say\335l\335 Resmi Gazete'de yay\335mlanm\335\337t\335)1(r)53(.)]TJ
T*
0.001 Tc
-0.008 Tw
[(3)-1297(1)1(4)1( )1(S)1(e)1(r)1(i)1( )1(N)1(o)1(.)1(l)1(u)1( )1<85>1(z)1(e)1(l)1( )19(T)1<9F>1(k)1(e)1(t)1(i)1(m)1( )20(V)111(e)1(r)19(g)1(i)1(s)1(i)1( )1(G)1(e)1(n)1(e)1(l)1( )19(T)71(ebli\333inin 14 \237nc\237 maddesi ile de\333i\337tirilmeden \232nceki \337eklinde; "Baz )42(Y)101(a)22(:)2( )2(K)2(a)2(r)2(a)2(r)2(n)2(a)2(m)2(e)]TJ
1.5556 -1.2222 TD
-0.001 Tc
0.025 Tw
[(eki Karar\335n 1 inci maddesinde yer alan 2710.19.99.00.19 G.T)74(.)-1-1(.)-1(P)109(.)3( )3(n)3(o)3(.)3(l)3(u)3( )3(m)3(a)3(l)33(,)3(")3( )3(i)3(b)3(a)3(r)3(e)3(s)3(i)3( )3(y)3(e)3(r)3( )3(a)3(l)3(m)3(a)3(k)3(t)3(a)3(y)3(d)33(.)]TJ
-1.5556 -1.2222 TD
0 Tc
(4)Tj
1.5556 0 TD
(14 Seri No.lu \205zel )Tj
7.82974 0.00001 TD
0 Tw
(T\237ketim )Tj
3.64537 0.00001 TD
(V)Tj
0.61108 0.00001 TD
(er)Tj
0.75879 0.00001 TD
0.025 Tw
(gisi Genel )Tj
4.36421 0.00001 TD
0.003 Tc
[(T)73(e)4(b)4(l)4(i)44(i)4(n)4(i)4(n)4( )4(1)41(1 inci maddesi ile de\333i\337tirilmi\337tir)60(.)]TJ
ET
0 J 0 j 10 M []0 d 0.3 w
0 0 0 1 K
52.417 141.849 m
129.142 141.849 l
S
0 0 0 0 k
53 175.258 482 323.881 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 68.1732 490.6172 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(G.T)Tj
ET
0 J 0 j 10 M []0 d 0.7466 w
0 0 0 1 K
68.1732 489.8867 m
86.8163 489.8867 l
S
BT
/F1 1 Tf
11 0 0 11 86.0026 490.6172 Tm
-0.019 Tc
(.\334.P)Tj
ET
86.0026 489.8867 m
101.8822 489.8867 l
S
BT
/F1 1 Tf
11 0 0 11 100.8724 490.6172 Tm
0 Tc
(.)Tj
0.52492 0 Td
0.025 Tw
(NO )Tj
ET
100.8724 489.8867 m
141.2949 489.8867 l
S
BT
/F1 1 Tf
11 0 0 11 184.3937 490.6172 Tm
-0.001 Tc
(Mal \334smi )Tj
ET
184.3937 489.8867 m
501.7894 489.8867 l
S
BT
/F1 1 Tf
11 0 0 11 68.1732 475.2825 Tm
0 Tc
0 Tw
(2710.19.71.00.00)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 184.3937 475.2825 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.025 Tw
[(\()-3(Y)96(a\333lama ya\333lar\335; di\333er ya\333lar\))]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 184.3937 459.9479 Tm
0 Tr
0 0 0 1 k
0 Tc
0.025 Tw
[(\205zel bir)-257(i\337leme tabi tutulacak olanlar)]TJ
-10.5655 -1.39406 TD
0 Tw
(2710.19.75.00.00)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 184.3937 444.6132 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.025 Tw
[(\()-3(Y)96(a\333lama ya\333lar\335; di\333er ya\333lar\))]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 184.3937 429.2786 Tm
0 Tr
0 0 0 1 k
0 Tc
0.025 Tw
[(2710.19.71.00 )55(Alt pozisyonunda belir)-1(tilen i\337lemlerden ba\337ka bir)-257(i\337lemle )]TJ
0 -1.39407 TD
(kimyasal de\333i\337ime tabi tutulacak olanlar)Tj
-10.5655 -1.39405 TD
0 Tw
(2710.19.81.00.00)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 184.3937 398.6093 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
0 Tw
(\(Y)Tj
0.95484 0.00001 TD
0.025 Tw
(a\333lama ya\333lan; di\333er ya\333lar\))Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 184.3937 383.2747 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(Motor)Tj
2.97764 0.00001 TD
0.004 Tc
0.025 Tw
(ya\333lar\335, kompr)Tj
6.45005 0 TD
0 Tc
0 Tw
(es\232r)Tj
2.03379 0 TD
0.003 Tc
0.025 Tw
(ya\333lama ya\333lar\335, t\237rbin ya\333lama ya\333lar\335)Tj
-22.02698 -1.39406 TD
0 Tc
0 Tw
(2710.19.83.00.00)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 184.3937 367.94 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
0 Tw
(\(Y)Tj
0.95484 0 TD
-0.004 Tc
0.025 Tw
(a\333lama ya\333lar\335; di\333er ya\333lar\))Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 184.3937 352.6054 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(Hidr)Tj
2.0376 0 TD
0.003 Tc
0.025 Tw
(olik ama\215lara mahsus s\335v\335 ya\333lar)Tj
-12.6031 -1.39406 TD
0 Tc
0 Tw
(2710.19.85.00.00)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 184.3937 337.2707 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.025 Tw
[(\()-3(Y)96(a\333lama ya\333lar\335; di\333er ya\333lar\))]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 184.3937 321.9361 Tm
0 Tr
0 0 0 1 k
0.008 Tc
0.025 Tw
[(B)8(e)8(y)8(a)8(z)8( )8(y)8(a)88(l)8(a)8(r)100(, s\335v\335 parafin)]TJ
-10.5655 -1.39405 TD
0 Tc
0 Tw
(2710.19.87.00.00)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 184.3937 306.6015 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
0 Tw
(\(Y)Tj
0.95484 0.00001 TD
-0.004 Tc
0.025 Tw
(a\333lama ya\333lar\335; di\333er ya\333lar\))Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 184.3937 291.2668 Tm
0 Tr
0 0 0 1 k
0.003 Tc
0.025 Tw
[(Di\337li ya\333lar\335 ve r)22(e)3(d)3<9F>3(k)3(t)3<9A>3(r)-255(y)-6(a)-6-6(l)-6(a)-6(r)-6]TJ
-10.5655 -1.39405 TD
0 Tc
0 Tw
(2710.19.91.00.00)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 184.3937 275.9322 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
0 Tw
(\(Y)Tj
0.95484 0.00001 TD
-0.004 Tc
0.025 Tw
(a\333lama ya\333lar\335; di\333er ya\333lar\))Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 184.3937 260.5975 Tm
0 Tr
0 0 0 1 k
0.007 Tc
0.048 Tw
[(M)7(e)7(t)7(a)7(l)7( )7(i)77(l)7(e)7(m)7(e)7(y)7(e)7( )7(m)7(a)7(h)7(s)7(u)7(s)7( )7(b)7(i)7(l)7(e)77(i)7(k)7(l)7(e)7(r)99(, kal\335p \215\335karma ya\333lar\335, a\337\335nmay\335 \232nleyi)8(-)]TJ
-11.85397 -1.13636 TD
0 Tc
0 Tw
(ci )Tj
40.31339 0 Td
(ya\333lar)Tj
-39.02491 -1.39405 TD
(2710.19.93.00.00)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 184.3937 232.763 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.025 Tw
[(\()-3(Y)96(a\333lama ya\333lar\335; di\333er ya\333lar\))]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 184.3937 217.4282 Tm
0 Tr
0 0 0 1 k
0 Tc
0.025 Tw
(Elektrik izolasyonuna mahsus ya\333lar)Tj
-10.29049 -1.39405 TD
0 Tw
(2710.19.99.00.25)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 184.3937 202.0937 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.025 Tw
[(\()-3(Y)96(a\333lama ya\333lar\335; di\333er ya\333lar\))]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 184.3937 186.759 Tm
0 Tr
0 0 0 1 k
0 Tc
0.025 Tw
[(Di\333er)-257(madeni ya\333lar)]TJ
ET
Q
endstream
endobj
7 0 obj
<<
/Length 12549
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 421.2059 52.0321 Tm
0 Tr
0 0 0 1 k
-0.056 Tc
0.025 Tw
(VERG\334 D\206NY)Tj
5.79238 0.00001 TD
-0.05 Tc
(ASI, SA)Tj
3.0278 0.00001 TD
(YI 335, )Tj
3.21807 0.00001 TD
(TEMMUZ 2009 )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 528.45 52.0321 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(53 )Tj
ET
0 0 0 0 k
55 206.209 482 504.6681 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 70.1732 702.3546 Tm
0 Tr
0 0 0 1 k
0.003 Tc
0.372 Tw
[(2.1.2.1- Madeni )37(Y)111<61DB208672>18(e)-3(t)-3(i)-3(m)-3(i)-3(n)-3(d)-3(e)-3( )-3(K)-3(u)-3(l)-3(l)-3(a)-3(n)-3-3(l)-3(a)-3(n)]TJ
0 -1.13636 TD
0.271 Tw
[(B)3(a)3(z)3( )40(Y)114(a)-11-11-11(n)-11( )20(T)95(e)3(c)3(i)3(l)3(-)3( )21(T)95(erkin Uygulamas\335 Kapsa)2(-)]TJ
T*
0.011 Tc
-0.003 Tw
[(m\335nda T)103(e)11(s)11(l)11(i)11(m)11(i)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 70.1732 662.02 Tm
0 Tr
0 0 0 1 k
0 Tc
0.09 Tw
[(Madeni ya\333 imal ederek \205TV)-321(Kanununun 8 inci)]TJ
-1.28847 -1.13636 TD
-0.007 Tc
0.252 Tw
(maddesinin (1) numaral\335 f\335kras\335 kapsam\335nda teslim)Tj
T*
-0.003 Tc
0.084 Tw
(eden m\237kelleflerin, bu ya\333lar\335n imalat\335nda hammad-)Tj
T*
-0.006 Tc
0.113 Tw
[(de olarak kulland\335klar\335 baz ya\333lar\335 0,0500 )14(T)-6(L)-6(/)-6(K)-6(g)-6( )-6(\()-6(5)]TJ
T*
-0.004 Tc
0.141 Tw
[(K)-4(r)-4(/)-4(K)-4(g)-4(\))-4( )-4<85>-4(T)-4(V)-378(tutar\335 \232deyerek sat\335n alabilmeleri i\215in,)]TJ
T*
-0.002 Tc
0.058 Tw
(Enerji Piyasas\335 D\237zenleme Kurumunca verilen "Ma-)Tj
T*
0 Tc
0 Tw
(deni )Tj
1.92357 0.00001 TD
-0.008 Tc
-0.011 Tw
[(Y)92(a\333 Lisans\335")]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 132.3445 589.33 Tm
0 Tr
0 0 0 1 k
0 Tc
(4)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 137.5158 587.02 Tm
0 Tr
0 0 0 1 k
0 Tc
-0.011 Tw
(ve Sanayi Sicil Belgesi" ni haiz ol)Tj
13.5595 0.00001 TD
(-)Tj
-20.97002 -1.13637 TD
-0.004 Tc
0.025 Tw
[(malar\335 gerekmektedir)52(.)-4( )]TJ
1.28847 -1.39406 TD
-0.002 Tc
0.056 Tw
[(Bu uygulamadan yararlanmak isteyen imalat\215\335lar)41(,)]TJ
-1.28847 -1.13636 TD
-0.0001 Tc
(5)Tj
1.01434 0 Td
0 Tc
0.265 Tw
[(Seri No.lu \205TV)-497(Genel )18(T)70(ebli\333i ekinde yer alan)]TJ
-1.01434 -1.13636 TD
0.105 Tw
[((EK:17)"T)70(alep ve )18(T)70(aahh\237tname" ile noter ya da ye)1(-)]TJ
T*
-0.001 Tc
0.078 Tw
[(minli mali m\237\337avir taraf\335ndan onaylanm\335\337 Enerji Pi)2(-)]TJ
T*
-0.002 Tc
0.131 Tw
[(yasas\335 D\237zenleme Kurumunca verilen "Madeni )36(Y)98(a)4]TJ
0 -1.13637 TD
0.047 Tw
(Lisans\335" ve Sanayi Sicil Belgesi"nin bir \232rne\333ini baz)Tj
0 -1.13636 TD
0 Tc
0.02 Tw
[(y)14(a)141414( s)14(a)14(t)1414(n)14( a)14(l)14(d)1414(k)14(l)14(a)14(r)1414<2085>14(T)14(V)-265(m\237kelleflerine )-14(vermeleri )-14(ge)2(-)]TJ
T*
0 Tw
[(rekmektedir)56(. )]TJ
1.28847 -1.39407 TD
0.141 Tw
(Baz ya\333 teslim eden \205TV)Tj
11.31851 0.00001 TD
[(m\237kellefleri, bu kap)1(-)]TJ
-12.60698 -1.13637 TD
0.073 Tw
[(samda teslim ettikleri baz ya\333 i\215in 0,0500 )20(TL/Kg \(5)]TJ
0 -1.13636 TD
-0.006 Tc
0.022 Tw
[(K)-6(r)-6(/)-6(K)-6(g)-6(\))-6( )-6( )-6<85>-6(T)-6(V)-261(hesaplayacak ve teslimin yap\335ld\335\333\335 ilgi)-3(-)]TJ
T*
0 Tc
0.005 Tw
(li d\232nem \205TV)Tj
6.07804 0.00001 TD
(beyannamesinin "V)Tj
7.77146 0.00001 TD
0 Tw
(er)Tj
0.75878 0 TD
0.005 Tw
(gi Bildirimi" b\232)Tj
6.36175 0 TD
(-)Tj
-20.97002 -1.13638 TD
-0.003 Tc
0.015 Tw
(l\237m\237n\237n "B Cetvelindeki \206r\237nler" k\335sm\335nda yer alan)Tj
0 -1.13636 TD
0.002 Tc
0.077 Tw
(baz ya\333 t\237rlerine ili\337kin GT\334P)Tj
12.91276 0 TD
-0.009 Tc
(numaralar\335n\335n bulun)Tj
8.05728 0 TD
0 Tc
(-)Tj
-20.97004 -1.13637 TD
-0.007 Tc
0.22 Tw
(du\333u sat\335rlara "A\215\335klama" olarak "2003/6467 say\335l\335)Tj
0 -1.13636 TD
0 Tc
-0.011 Tw
(Karar" ibaresi se\215ilmek suretiyle beyan edeceklerdir)Tj
21.05279 0 TD
(.)Tj
-21.05279 -1.13636 TD
(A)Tj
0.63013 0 TD
-0.006 Tc
0.009 Tw
(yr\335ca baz ya\333 teslim ettikleri imalat\215\335lardan ald\335klar\335)Tj
-0.63013 -1.13637 TD
-0.002 Tc
0.058 Tw
(Enerji Piyasas\335 D\237zenleme Kurumunca verilen "Ma-)Tj
0 -1.13636 TD
0.013 Tw
[(d)-2(e)-2(n)-2(i)-2( )35(Y)98(a\333 Lisans\335" ve Sanayi Sicil Belgesi" nin kendi)-1(-)]TJ
T*
0 Tc
0.037 Tw
(lerince ka\337e tatbik edilerek onaylanm\335\337 bir \232rne\333i ile)Tj
T*
-0.004 Tc
-0.004 Tw
[(")-4(T)65(a)-4(l)-4(e)-4(p)-4( )-4(v)-4(e)-4( )15(T)66(aahh\237tname" nin asl\335n\335 beyanname ekinde)]TJ
T*
-0.009 Tc
0.152 Tw
(ba\333l\335 bulunduklar\335 )Tj
7.73415 0.00001 TD
0 Tc
[(V)111(er)18(gi Dairesine vermeleri gerek)1(-)]TJ
-7.73415 -1.13636 TD
0 Tw
(mektedir)Tj
3.49903 0.00001 TD
(.)Tj
-2.21055 -1.39406 TD
-0.006 Tc
-0.025 Tw
[(Di\333er taraftan 4760 say\335l\335 \205TV)-212(K)-6(a)-6(n)-6(u)-6(n)-6(u)-6(')-6(n)-6(u)-6(n)-6( )-6(1)-6(2)-6( )-6(n)-6(c)-6(i)]TJ
-1.28847 -1.13636 TD
-0.007 Tc
0.203 Tw
(maddesinin 4 numaral\335 f\335kras\335 uyar\335nca, Kararname)Tj
T*
-0.006 Tc
0.065 Tw
[(kapsam\335nda sat\335n al\335nan baz ya\333a \232denen \205TV)-301(t)10(u)10(t)10(a)10(r)10]TJ
0 -1.13637 TD
-0.002 Tc
0.027 Tw
(ile s\232z konusu mal\335n normal teslimlerinde uygulanan)Tj
0 -1.13636 TD
0 Tc
0 Tw
(\205TV)Tj
2.29528 0.00001 TD
-0.007 Tc
0.008 Tw
[(tutar\335 aras\335ndaki fark kadar teminat al\335nmas\335 uy)-4(-)]TJ
20.03829 44.21259 TD
-0.003 Tc
0.078 Tw
[(g)-7(u)-7(n)-7( )-7(g)-7<9A>-7(r)-7<9F>-7(l)-7(m)-7<9F>-7-7(t)-7<9F>-7(r)52(. Buna g\232re Kararname kapsam\335nda)]TJ
0 -1.13636 TD
-0.005 Tc
0.11 Tw
(teslimin yap\335ld\335\333\335 d\232neme ait beyanname ile birlikte)Tj
T*
-0.012 Tc
0.077 Tw
[(baz ya\333 sat\335c\335s\335n\335n ba\333l\335 oldu\333u ver)8(g)-12(i)-12( )-12(d)-12(a)-12(i)-12(r)-12(e)-12(s)-12(i)-12(n)-12(e)-12( )-12(t)-12(e)-12(m)-12(i)-11(-)]TJ
T*
-0.004 Tc
0.192 Tw
[(n)-4(a)-4(t)-4( )-4(v)-4(e)-4(r)-4(i)-4(l)-4(e)-4(c)-4(e)-4(k)-4(t)-4(i)-4(r)52(.)-4( )14(T)66(eminat\335n \215\232z\237m\237 ise bu )15(T)66(e)-3(b)-3(l)-3(i)-3-3(d)-3(e)]TJ
T*
0 Tc
0.009 Tw
[(belirtilen yeminli mali m\237\337avir raporunun ibraz\335 \237ze)3(-)]TJ
T*
0.002 Tc
0.025 Tw
[(rine ger\215ekle\337tirilecektir)59(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 411.8718 642.1647 Tm
0 Tr
0 0 0 1 k
0 Tc
(5)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 315.8425 624.52 Tm
0 Tr
0 0 0 1 k
-0.008 Tc
0.071 Tw
[(Madeni ya\333 imalat\215\335lar\335 sat\335n ald\335klar\335 baz ya\333lar)-5(-)]TJ
-1.28847 -1.13636 TD
-0.002 Tc
0.091 Tw
(dan, baz ya\333\335n teslim tarihini takip eden ayba\337\335ndan)Tj
T*
0 Tc
0.154 Tw
(itibaren 3 ay i\215inde madeni ya\333 imal ederek, \205TV)Tj
T*
-0.005 Tc
0.248 Tw
(Kanununun 8 inci maddesinin (1) numaral\335 f\335kras\335)Tj
T*
0 Tc
0.245 Tw
(\215er\215evesinde teslim ettiklerini tevsik eden yeminli)Tj
0 -1.13637 TD
-0.005 Tc
-0.029 Tw
[(mali m\237\337avir raporunu, baz ya\333\335 sat\335n ald\335klar\335 m\237kel)-2(-)]TJ
0 -1.13636 TD
0 Tc
0.054 Tw
[(lefin \205TV)-286(m\237kellefiyetinin bulundu\333u ver)19(gi dairesi)1(-)]TJ
-0.0022 Tc
(ne)'
1.21254 0 Td
-0.002 Tc
0.025 Tw
[(ayn\335 s\237re i\215inde ibraz edeceklerdir)55(.)-2( )]TJ
0.07593 -1.39406 TD
-0.005 Tc
0.125 Tw
[(Madeni ya\333 imalat\215\335lar\335n\335n bu Kararname kapsa)-3(-)]TJ
-1.28847 -1.13636 TD
-0.003 Tc
0.11 Tw
[(m\335nda madeni ya\333 \237reterek \205TV)-344(K)-3(a)-3(n)-3(u)-3(n)-3(u)-3(n)-3(u)-3(n)-3( )-3(8)-3( )-3(i)-3(n)-3(c)-3(i)]TJ
0 -1.13637 TD
-0.005 Tc
0.204 Tw
[(maddesinin (1) numaral\335 f\335kras\335 \215er\215evesinde yapa)-3(-)]TJ
0 -1.13636 TD
-0.001 Tc
0.043 Tw
(caklar\335 teslimlere ili\337kin uygulama )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 458.4564 484.1854 Tm
0 Tr
0 0 0 1 k
0.008 Tc
0 Tw
[(")8<85>8(T)8(V)-267(Mevzuat\335)]TJ
-14.25337 -1.13636 TD
0.003 Tc
-0.031 Tw
[(A)-9<8D>-9-9(s)-9-9(n)-9(d)-9(a)-9(n)-9( T)95(e)3(c)3(i)3(l)3(-)3(T)95(erkin )-20(Uygulamas\335(I)")]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 488.7752 471.6855 Tm
0 Tr
0 0 0 1 k
0 Tc
-0.011 Tw
(konulu ya-)Tj
-17.00962 -1.13636 TD
-0.039 Tc
0 Tw
<7ADD6DDD7ADD6E>Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 332.0885 461.4955 Tm
0 Tr
0 0 0 1 k
0 Tc
(6)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 341.5593 459.1854 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
("2.1.4-T)Tj
3.46289 0 TD
(ecil-T)Tj
2.35132 0 TD
0.005 Tc
0.293 Tw
(erkin Uygulamas\335n\335n Usul)Tj
-9.44057 -1.13636 TD
0.004 Tc
0.13 Tw
(ve Esaslar\335" )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 364.9992 446.6855 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.13 Tw
(b\232l\237m\237nde a\215\335klanan usul ve esaslara)Tj
-5.75726 -1.13636 TD
0.002 Tc
0.025 Tw
[(g\232re ger\215ekle\337tirilecektir)59(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 315.8425 418.8507 Tm
0 Tr
0 0 0 1 k
0.003 Tc
0.372 Tw
(2.1.2.2- Madeni )Tj
7.61191 0.00001 TD
0 Tc
(Y)Tj
0.61385 0 TD
0.003 Tc
<61DB208672>Tj
2.784 0 TD
0.006 Tc
(etiminde Kullan\335lan)Tj
-11.00976 -1.13637 TD
0.003 Tc
0.025 Tw
[(B)3(a)3(z)3( )40(Y)114(a\333\335n \334hra\215 Kayd\335yla )20(T)95(e)3(s)3(l)3(i)3(m)3(i)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 315.8425 391.0161 Tm
0 Tr
0 0 0 1 k
-0.003 Tc
0.006 Tw
[(\334mal ettikleri madeni ya\333\335 \205TV)-239(K)-3(a)-3(n)-3(u)-3(n)-3(u)-3(n)-3(u)-3(n)-3( )-3(8)-3( )-3(i)-3(n)-3(c)-3(i)]TJ
-1.28847 -1.13636 TD
-0.007 Tc
0.252 Tw
(maddesinin (2) numaral\335 f\335kras\335 kapsam\335nda teslim)Tj
T*
-0.003 Tc
0.084 Tw
(eden m\237kelleflerin, bu ya\333lar\335n imalat\335nda hammad-)Tj
T*
-0.006 Tc
0.113 Tw
(de olarak kulland\335klar\335 baz ya\333lar\335 0,0500 )Tj
17.38565 0.00001 TD
0 Tc
(TL/Kg \(5)Tj
-17.38565 -1.13637 TD
-0.002 Tc
0.027 Tw
[(K)-2(r)-2(/)-2(K)-2(g)-2(\))-2( )-2( )-2<85>-2(T)-2(V)-262(\232dey)1(erek sat\335n alabilmeleri i\215in, Enerji)]TJ
0 -1.13636 TD
-0.036 Tw
[(Piyasas\335 D\237zenleme Kurumunca verilen "Madeni )36(Y)98(a)4]TJ
T*
-0.003 Tc
0.026 Tw
(Lisans\335" ve Sanayi Sicil Belgesi" ni haiz olmalar\335 ge)Tj
20.97003 0.00001 TD
0 Tc
(-)Tj
-20.97003 -1.13637 TD
0 Tw
[(rekmektedir)56(. )]TJ
1.28847 -1.39406 TD
-0.007 Tc
0.071 Tw
(Madeni ya\333 imalat\215\335lar\335n\335n uygulama kapsam\335nda)Tj
-1.28847 -1.13636 TD
-0.003 Tc
0.014 Tw
[(baz ya\333 sat\335n almalar\335 halinde, 5 Seri No.lu \205TV)-248(G)-3(e)-4(-)]TJ
T*
0 Tc
0.075 Tw
[(nel )18(T)70(ebli\333i ekinde yer alan (EK:18) "T)71(alep ve )18(T)70(aah-)]TJ
T*
0.001 Tc
0.071 Tw
[(h\237tname" ile yeminli mali m\237\337avir ya da noter tara)4(-)]TJ
T*
-0.004 Tc
0.081 Tw
(f\335ndan onaylanm\335\337 Enerji Piyasas\335 D\237zenleme Kuru)Tj
20.97002 0.00001 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
-0.003 Tc
0.058 Tw
[(m)-3(u)-3(n)-3(c)-3(a)-3( )-3(v)-3(e)-3(r)-3(i)-3(l)-3(e)-3(n)-3( )-3(")-3(M)-3(a)-3(d)-3(e)-3(n)-3(i)-3( )35(Y)97(a\333 Lisans\335" ve Sanayi Sicil)]TJ
0 -1.13636 TD
-0.005 Tc
0.039 Tw
(Belgesi" nin bir \232rne\333ini baz ya\333 sat\335n ald\335klar\335 \205TV)Tj
ET
0 0 0 0 k
55 81.948 483 43.333 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 56.6667 118.1265 Tm
0 Tr
0 0 0 1 k
0 Tc
0.025 Tw
[(4)-1056(14 Seri No.lu \205zel )18(T\237ketim )19(V)111(er)17(gisi Genel )18(T)70(e)1(b)1(l)1(i)11(i)1(n)1(i)1(n)1( )1(1)38(1)-3( )-3(i)-3(n)-3(c)-3(i)-3( )-3(m)-3(a)-3(d)-3(d)-3(e)-3(s)-3(i)-3( )-3(i)-3(l)-3(e)-3( )-3(d)-3(e)-3-3(i)-3-3(t)-3(i)-3(r)-3(i)-3(l)-3(m)-3(i)-3-3(t)-3(i)-3(r)58(.)]TJ
0 -1.2222 TD
[(5)-1056(14 Seri No.lu \205zel )18(T\237ketim )19(V)111(er)17(gisi Genel )18(T)70(e)1(b)1(l)1(i)11(i)1(n)1(i)1(n)1( )1(1)38(1)-2( )-2(i)-2(n)-2(c)-2(i)-2( )-2(m)-2(a)-2(d)-2(d)-2(e)-2(s)-2(i)-2( )-2(i)-2(l)-2(e)-2( )-2(e)-2(k)-2(l)-2(e)-2(n)-2(m)-2(i)-2-2(t)-2(i)-2(r)57(.)]TJ
(6)'
1.5556 0 TD
(Mehmet ERKAN, )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
9 0 0 9 138.8496 96.1266 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
("\205TV)Tj
2.97887 0.00001 TD
0.007 Tc
(Mevzuat\335 )Tj
4.27305 0.00001 TD
0.012 Tc
(A\215\335s\335ndan )Tj
4.64512 0.00001 TD
0 Tc
(T)Tj
0.57519 0.00001 TD
(ecil-T)Tj
2.35132 0.00001 TD
0.003 Tc
0.025 Tw
(erkin Uygulamas\335(I)")Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 355.708 96.1266 Tm
0 Tr
0 0 0 1 k
0 Tc
(,)Tj
0.50718 0.00001 TD
(V)Tj
0.61108 0.00001 TD
0 Tw
(er)Tj
0.75879 0.00001 TD
-0.005 Tc
0.025 Tw
(gi D\237nyas\335, Haziran 2009, Say\335:334)Tj
-35.1039 -1.2222 TD
0 Tc
(7)Tj
1.5556 0 Td
-0.0001 Tc
(14)Tj
1.2748 0 Td
0 Tc
0.027 Tw
[(Seri )2(No.lu )2(\205zel )20(T\237ketim )20(V)111(er)18(gisi )2(Genel )20(T)70(e)1(b)1(l)1(i)11(i)1(n)1(i)1(n)1( )3(1)38(1)-2( i)-2(n)-2(c)-2(i)-2( m)-2(a)-2(d)-2(d)-2(e)-2(s)-2(i)-2( i)-2(l)-2(e)-2( e)-2(k)-2(l)-2(e)-2(n)-2(m)-2(i)-2-2(t)-2(i)-2(r)57(.)]TJ
ET
0 J 0 j 10 M []0 d 0.3 w
0 0 0 1 K
55.417 130.6831 m
132.142 130.6831 l
S
Q
endstream
endobj
8 0 obj
<<
/Length 12622
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 52 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(54)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 64.6002 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0.025 Tw
[(V)6(E)6(R)6(G)66( )6(D)6<86>6(N)6(Y)90(ASI, SA)91(YI 335, )17(TEMMUZ 2009 )]TJ
ET
0 0 0 0 k
52 167.623 483 544.321 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 53 703.4213 Tm
0 Tr
0 0 0 1 k
0 Tc
0.049 Tw
[(m\237kellefine )-6(vermeleri )-6(gerekmektedir)57(.)6( B)6(a)6(z)6( y)6(a)666( s)6(a)6(t)6(a)6(n)]TJ
0 -1.13636 TD
0.21 Tw
[(\205TV)-443(m\237kellefleri ise bu kapsamda teslim ettikleri)]TJ
T*
0.008 Tc
0.364 Tw
[(baz ya\333 i\215in hesaplayacaklar\335 0,0500 )17(T)-3(L)-3(/)-3(K)-3(g)-3( )-3(\()-3(5)]TJ
T*
0 Tc
0.033 Tw
(Kr/Kg\) \205TV'yi, ilgili d\232nem beyannamesi ile beyan)Tj
T*
-0.003 Tc
-0.029 Tw
(edecek, bu beyannameye madeni ya\333 imalat\215\335lar\335ndan)Tj
0 -1.13637 TD
-0.002 Tc
0.067 Tw
(Enerji Piyasas\335 D\237zenleme Kurumunca verilen "Ma-)Tj
0 -1.13636 TD
0.018 Tw
[(d)-2(e)-2(n)-2(i)-2( )35(Y)98(a\333 Lisans\335" ve Sanayi Sicil Belgesi" nin kendi)-1(-)]TJ
T*
0 Tc
0.129 Tw
(lerince ka\337e tatbik edilerek onaylanm\335\337 bir \232rne\333ini)Tj
T*
-0.004 Tc
-0.01 Tw
[(v)-4(e)-4( )-4(")-4(T)66(a)-4(l)-4(e)-4(p)-4( )-4(v)-4(e)-4( )14(T)66(aahh\237tname" nin asl\335n\335 ekleyeceklerdir)53(.)-4( )]TJ
1.28847 -1.39405 TD
-0.006 Tc
-0.018 Tw
[(Di\333er taraftan 4760 say\335l\335 \205TV)-219(K)-6(a)-6(n)-6(u)-6(n)-6(u)-6(')-6(n)-6(u)-6(n)-6( )-6(1)-6(2)-6( )-6(n)-6(c)-6(i)]TJ
-1.28847 -1.13637 TD
-0.007 Tc
0.212 Tw
(maddesinin 4 numaral\335 f\335kras\335 uyar\335nca, Kararname)Tj
0 -1.13636 TD
-0.006 Tc
0.071 Tw
[(kapsam\335nda sat\335n al\335nan baz ya\333a \232denen \205TV)-307(t)10(u)10(t)10(a)10(r)10]TJ
T*
-0.002 Tc
0.035 Tw
(ile s\232z konusu mal\335n normal teslimlerinde uygulanan)Tj
T*
-0.007 Tc
0.015 Tw
[<85>-7(T)-7(V)-255(tutar\335 aras\335ndaki fark kadar teminat al\335nmas\335 uy)-4(-)]TJ
T*
-0.003 Tc
0.087 Tw
[(g)-7(u)-7(n)-7( )-7(g)-7<9A>-7(r)-7<9F>-7(l)-7(m)-7<9F>-7-7(t)-7<9F>-7(r)52(. Buna g\232re Kararname kapsam\335nda)]TJ
T*
-0.005 Tc
0.118 Tw
(teslimin yap\335ld\335\333\335 d\232neme ait beyanname ile birlikte)Tj
T*
-0.012 Tc
0.084 Tw
[(baz ya\333 sat\335c\335s\335n\335n ba\333l\335 oldu\333u ver)8(g)-12(i)-12( )-12(d)-12(a)-12(i)-12(r)-12(e)-12(s)-12(i)-12(n)-12(e)-12( )-12(t)-12(e)-12(m)-12(i)-11(-)]TJ
T*
0 Tc
0.2 Tw
(nat verilecektir)Tj
6.16872 0.00001 TD
(.)Tj
0.68191 0 TD
(T)Tj
0.54101 0 TD
-0.004 Tc
[(eminat\335n \215\232z\237m\237 ise bu )15(T)66(e)-3(b)-3(l)-3(i)-3-3(d)-3(e)]TJ
-7.39164 -1.13637 TD
0 Tc
0.017 Tw
[(belirtilen yeminli mali m\237\337avir raporunun ibraz\335 \237ze)3(-)]TJ
0 -1.13636 TD
0.002 Tc
0.025 Tw
(rine ger\215ekle\337tirilecektir)Tj
9.76841 0.00001 TD
0 Tc
(.)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 163.2025 465.3968 Tm
0 Tr
0 0 0 1 k
0 Tc
(7)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 67.1732 447.7521 Tm
0 Tr
0 0 0 1 k
-0.008 Tc
0.079 Tw
(Madeni ya\333 imalat\215\335lar\335 sat\335n ald\335klar\335 baz ya\333lar)Tj
19.72702 0.00001 TD
0 Tc
(-)Tj
-21.01549 -1.13637 TD
-0.002 Tc
0.054 Tw
(dan, baz ya\333\335n teslim tarihini takip eden ay ba\337\335ndan)Tj
0 -1.13636 TD
0 Tc
0.16 Tw
(itibaren 3 ay i\215inde madeni ya\333 imal ederek, \205TV)Tj
T*
-0.005 Tc
0.256 Tw
(Kanununun 8 inci maddesinin (2) numaral\335 f\335kras\335)Tj
T*
0 Tc
0.255 Tw
(\215er\215evesinde teslim ettiklerini tevsik eden yeminli)Tj
T*
-0.005 Tc
-0.023 Tw
(mali m\237\337avir raporunu, baz ya\333\335 sat\335n ald\335klar\335 m\237kel)Tj
21.01549 0.00001 TD
0 Tc
(-)Tj
-21.01549 -1.13637 TD
0.063 Tw
[(lefin \205TV)-295(m\237kellefiyetinin bulundu\333u ver)19(gi dairesi)1(-)]TJ
0 -1.13636 TD
-0.002 Tc
0.219 Tw
(ne ayn\335 s\237re i\215inde ibraz edeceklerdir)Tj
15.92518 0 TD
-0.012 Tc
(.)Tj
0.6949 0 Td
0 Tw
(Dolay\335s\335yla,)Tj
-16.62008 -1.13637 TD
-0.004 Tc
0.183 Tw
(madeni ya\333 imalat\215\335lar\335n\335n bu \337ekilde imal ettikleri)Tj
0 -1.13636 TD
-0.002 Tc
0.04 Tw
(madeni ya\333lar\335 ihra\215 kayd\335yla teslimlerine ili\337kin uy)Tj
21.01549 0.00001 TD
0 Tc
(-)Tj
-21.01549 -1.13637 TD
-0.014 Tw
[(gulama bir \232nceki b\232l\237mde belirtilen esaslar \215er\215eve)3(-)]TJ
0 -1.13636 TD
-0.009 Tc
0.153 Tw
(sinde yap\335lacakt\335r)Tj
7.02256 0.00001 TD
-0.0071 Tc
(.)Tj
0.63902 0 Td
-0.007 Tc
(\334malat\215\335, baz ya\333 al\335m\335 nedeniyle)Tj
-7.66159 -1.13637 TD
0 Tc
0.271 Tw
(y\237klendi\333i 0,050 )Tj
7.52719 0.00001 TD
0 Tw
(YTL)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 157.1787 300.0622 Tm
0 Tr
0 0 0 1 k
0 Tc
(8)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 160.6787 297.7522 Tm
0 Tr
0 0 0 1 k
-0.003 Tc
0.271 Tw
(/Kg (5 Kr/Kg) tutar\335ndaki)Tj
-9.78897 -1.13636 TD
0 Tc
-0.018 Tw
[(\232zel t\237ketim ver)19(gisini, yine bu kapsamda teslim ettik)2(-)]TJ
T*
0.001 Tc
0.038 Tw
[(leri madeni ya\333a ili\337kin tahsil edilen \205TV)-266(t)10(u)10(t)10(a)10(r)1010(n)10(d)10(a)10(n)]TJ
T*
-0.008 Tc
0.131 Tw
[(i)-8(n)-8(d)-8(i)-8(r)-8(e)-8(c)-8(e)-8(k)-8(l)-8(e)-8(r)33(, indirilemeyen k\335sm\335n\335 ise ihracat\335n ger)-6(-)]TJ
0 -1.13637 TD
-0.002 Tc
0.119 Tw
[(\215ekle\337mesiyle birlikte sat\335lan mal\335n maliyetine ekle)2(-)]TJ
0 -1.13636 TD
0 Tc
0 Tw
[(yeceklerdir)56(.)]TJ
1.28847 -1.39407 TD
-0.002 Tc
0.371 Tw
(\334malat\215\335lar\335n Kararname kapsam\335nda \237rettikleri)Tj
-1.28847 -1.13636 TD
0 Tc
0.067 Tw
[(m)5(a)5(d)5(e)5(n)5(i)5( )5(y)5(a)55(l)5(a)5(r)55(n)5( )5<85>5(T)5(V)-298(Kanununun 8 inci maddesinin)]TJ
T*
-0.006 Tc
-0.026 Tw
[((2) numaral\335 f\335kras\335 \215er\215evesinde yapacaklar\335 teslimle)-3(-)]TJ
0 -1.13637 TD
0.029 Tw
(rine ili\337kin uygulama yaz\335m\335z\335n )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 194.6509 182.4174 Tm
0 Tr
0 0 0 1 k
0 Tc
0.029 Tw
("2.2- \334hra\215 Kayd\335y-)Tj
9.50167 47.36399 TD
0.225 Tw
[(la T)92(eslimlerde V)92(erginin T)92(ecili )-18(ve T)92(erkini" )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 510.7834 703.4213 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
<629A6C9F2D>Tj
-19.23764 -1.13636 TD
-0.001 Tc
0.035 Tw
[(m\237nde a\215\335klanan usul ve esaslara g\232re ger\215ekle\337tiri)2(-)]TJ
T*
0 Tc
0 Tw
[(lecektir)56(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 313.3425 663.0867 Tm
0 Tr
0 0 0 1 k
0.004 Tc
0.371 Tw
[(2.1.2.3- Madeni )37(Y)111<61DB208672>17(e)-3(t)-3(i)-3(m)-3(i)-3(n)-3(d)-3(e)-3( )-3(K)-3(u)-3(l)-3(l)-3(a)-3(n)-3-3(l)-3(a)-3(n)]TJ
0 -1.13636 TD
0 Tc
0.025 Tw
[(Baz )37(Y)111(a\333\335n \334hra\215 Edilmesi )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 313.3425 635.2521 Tm
0 Tr
0 0 0 1 k
0 Tc
0.071 Tw
[(Madeni ya\333 imal ederek \205TV)-302(Kanunu'nun 5 inci)]TJ
-1.28847 -1.13636 TD
-0.007 Tc
0.35 Tw
(maddesinin (1) numaral\335 f\335kras\335 kapsam\335nda ihra\215)Tj
T*
-0.002 Tc
0.078 Tw
[(eden m\237kelleflerin, ihra\215 ettikleri bu ya\333lar\335n imala)2(-)]TJ
T*
0.002 Tc
0.366 Tw
(t\335nda hammadde olarak kulland\335klar\335 baz ya\333lar\335)Tj
T*
0 Tc
0.014 Tw
[(0,0500 )18(TL/Kg (5 Kr/Kg) \205TV)-247<9A>4(d)4(e)4(y)4(e)4(r)4(e)4(k)4( )4(s)4(a)4(t)44(n)4( )4(a)4(l)4(a)4(b)4(i)4(l)2(-)]TJ
T*
-0.002 Tc
0.176 Tw
(meleri i\215in, Enerji Piyasas\335 D\237zenleme Kurumunca)Tj
T*
-0.003 Tc
0.065 Tw
[(v)-3(e)-3(r)-3(i)-3(l)-3(e)-3(n)-3( )-3(")-3(M)-3(a)-3(d)-3(e)-3(n)-3(i)-3( )34(Y)97(a\333 Lisans\335" ve Sanayi Sicil Belge)-1(-)]TJ
0 -1.13637 TD
-0.002 Tc
0.025 Tw
[(si"ni haiz olmalar\335 gerekmektedir)54(.)-2( )]TJ
1.28847 -1.39406 TD
-0.007 Tc
0.082 Tw
(Madeni ya\333 imalat\215\335lar\335n\335n uygulama kapsam\335nda)Tj
-1.28847 -1.13636 TD
-0.003 Tc
0.02 Tw
[(baz ya\333 sat\335n almalar\335 halinde, 5 Seri No.lu \205TV)-253(G)-3(e)-4(-)]TJ
0 -1.13637 TD
0 Tc
0.081 Tw
[(nel )18(T)70(ebli\333i ekinde yer alan (EK:19) "T)71(alep ve )18(T)70(aah-)]TJ
T*
0.001 Tc
0.077 Tw
[(h\237tname" ile yeminli mali m\237\337avir ya da noter tara)4(-)]TJ
0 -1.13636 TD
-0.004 Tc
0.09 Tw
(f\335ndan onaylanm\335\337 Enerji Piyasas\335 D\237zenleme Kuru)Tj
21.01547 0.00001 TD
0 Tc
(-)Tj
-21.01547 -1.13637 TD
0.065 Tw
(munca verilen "Madeni )Tj
9.81195 0.00001 TD
(Y)Tj
0.62206 0 TD
-0.003 Tc
(a\333 Lisans\335" ve Sanayi Sicil)Tj
-10.43402 -1.13637 TD
-0.005 Tc
0.045 Tw
(Belgesi" nin bir \232rne\333ini baz ya\333 sat\335n ald\335klar\335 \205TV)Tj
0 -1.13636 TD
0 Tc
0.025 Tw
[(m\237kellefine vermeleri gerekmektedir)57(. )]TJ
1.28847 -1.39405 TD
0.148 Tw
[(Baz ya\333 teslim eden \205TV)-380(m\237kellefleri, bu kap)1(-)]TJ
-1.28847 -1.13636 TD
0.079 Tw
[(samda teslim ettikleri baz ya\333 i\215in 0,0500 )20(TL/Kg \(5)]TJ
T*
-0.006 Tc
0.028 Tw
[(K)-6(r)-6(/)-6(K)-6(g)-6(\))-6( )-6( )-6<85>-6(T)-6(V)-267(hesaplayacak ve teslimin yap\335ld\335\333\335 ilgi)-4(-)]TJ
T*
0 Tc
0.012 Tw
(li d\232nem \205TV)Tj
6.10077 0 TD
(beyannamesinin "V)Tj
7.77902 0.00001 TD
0 Tw
(er)Tj
0.75879 0.00001 TD
0.012 Tw
[(gi Bildirimi" b\232)1(-)]TJ
-14.63858 -1.13637 TD
-0.003 Tc
0.023 Tw
(l\237m\237n\237n "B Cetvelindeki \206r\237nler" k\335sm\335nda yer alan)Tj
0 -1.13636 TD
0.002 Tc
0.083 Tw
(baz ya\333 t\237rlerine ili\337kin GT\334P)Tj
12.95171 0.00001 TD
-0.009 Tc
(numaralar\335n\335n bulun)Tj
8.06377 0 TD
0 Tc
(-)Tj
-21.01548 -1.13637 TD
-0.007 Tc
0.229 Tw
(du\333u sat\335rlara "A\215\335klama" olarak "2003/6467 say\335l\335)Tj
0 -1.13636 TD
0 Tc
-0.003 Tw
[(Karar" ibaresi se\215ilmek suretiyle beyan edeceklerdir)57(.)]TJ
T*
-0.005 Tc
0.092 Tw
[(Bu beyannameye madeni ya\333 imalat\215\335lar\335ndan ald\335k)-2(-)]TJ
T*
-0.003 Tc
0.23 Tw
(lar\335 Enerji Piyasas\335 D\237zenleme Kurumunca verilen)Tj
T*
-0.002 Tc
0.173 Tw
[(")-2(M)-2(a)-2(d)-2(e)-2(n)-2(i)-2( )35(Y)98(a\333 Lisans\335" ve Sanayi Sicil Belgesi" nin)]TJ
0 -1.13637 TD
0.001 Tc
0.119 Tw
[(kendilerince ka\337e tatbik edilerek onaylanm\335\337 bir \232r)3(-)]TJ
0 -1.13636 TD
-0.001 Tc
0.087 Tw
(ne\333ini ve "T)Tj
5.06051 0.00001 TD
0 Tc
(alep ve )Tj
3.26583 0.00001 TD
(T)Tj
0.54102 0.00001 TD
-0.006 Tc
[(aahh\237tname" nin asl\335n\335 ekleye)-4(-)]TJ
-8.86735 -1.13638 TD
0 Tc
0 Tw
(ceklerdir)Tj
3.4978 0.00001 TD
(.)Tj
-2.20933 -1.39407 TD
-0.006 Tc
-0.018 Tw
[(Di\333er taraftan 4760 say\335l\335 \205TV)-219(K)-6(a)-6(n)-6(u)-6(n)-6(u)-6(')-6(n)-6(u)-6(n)-6( )-6(1)-6(2)-6( )-6(n)-6(c)-6(i)]TJ
-1.28847 -1.13636 TD
-0.007 Tc
0.212 Tw
(maddesinin 4 numaral\335 f\335kras\335 uyar\335nca, Kararname)Tj
T*
-0.006 Tc
0.071 Tw
(kapsam\335nda sat\335n al\335nan baz ya\333a \232denen \205TV)Tj
19.31602 0.00001 TD
-0.016 Tc
0 Tw
(tutar\335)Tj
-19.31602 -1.13637 TD
-0.002 Tc
0.035 Tw
(ile s\232z konusu mal\335n normal teslimlerinde uygulanan)Tj
0 -1.13636 TD
-0.007 Tc
0.015 Tw
[<85>-7(T)-7(V)-255(tutar\335 aras\335ndaki fark kadar teminat al\335nmas\335 uy)-4(-)]TJ
T*
0.004 Tc
0.023 Tw
(gun g\232r\237lm\237\337t\237r)Tj
6.66109 0.00001 TD
0 Tc
(.)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 375.1913 191.5583 Tm
0 Tr
0 0 0 1 k
0 Tc
(9)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 381.6959 189.2482 Tm
0 Tr
0 0 0 1 k
-0.003 Tc
0.023 Tw
(Buna g\232re Kararname kapsam\335nda)Tj
-7.50242 -1.13637 TD
-0.005 Tc
0.118 Tw
(teslimin yap\335ld\335\333\335 d\232neme ait beyanname ile birlikte)Tj
ET
0 0 0 0 k
52 75.734 483 54 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 53.6667 122.5793 Tm
0 Tr
0 0 0 1 k
0 Tc
(7)Tj
1.55556 0.00001 TD
0.025 Tw
(14 Seri No.lu \205zel )Tj
7.82974 0.00001 TD
0.002 Tc
[(T)2<9F>2(k)2(e)2(t)2(i)2(m)2( )20(V)113(e)2(r)20(g)2(i)2(s)2(i)2( )2(G)2(e)2(n)2(e)2(l)2( )20(T)72(e)3(b)3(l)3(i)33(i)3(n)3(i)3(n)3( )3(1)40(1 inci maddesi ile eklenmi\337tir)59(.)]TJ
-9.3853 -1.2222 TD
0 Tc
(8)Tj
1.5556 0 Td
-0.005 Tc
0.018 Tw
[<82>-2(a)-2(l)-2-2-2(m)-2(a)-2(n)-2-2(n)-2( )-2(b)-2(u)-2( )-2(b)-2<9A>-2(l)-2<9F>-2(m)-2<9F>-2(n)-2(d)-2(e)-2( )-2(y)-2(e)-2(r)-2( )-2(a)-2(l)-2(a)-2(n)-2( )33(Y)-5(T)-5(L)-236(ibareleri, bu ibarelerin yer ald\335\333\335 BKK'lardaki orijinal haline sad\335k kal\335nmas\335 amac\335ya ay-)]TJ
T*
-0.002 Tc
0.025 Tw
[(n)66( )66(e)6(k)6(i)6(l)6(d)6(e)6( )6(k)6(u)6(l)6(l)6(a)6(n)66(l)6(m)666(t)66(r)54(.)-2( )53(A)-2(n)-2(c)-2(a)-2(k)-2(,)-2( )35(Y)-2(T)-2(L)-240(i)-2(b)-2(a)-2(r)-2(e)-2(l)-2(e)-2(r)-2(i)-2(n)-2(i)-2(n)-2( )16(T)-2(L)-240(olarak de\333erlendirilmesinde yarar bulunmaktad\335r)56(.)]TJ
-1.5556 -1.2222 TD
0 Tc
(9)Tj
1.5556 0 Td
[(14 Seri No.lu \205zel )18(T\237ketim )18(V)111(er)18(gisi Genel )18(T)70(e)1(b)1(l)1(i)11(i)1(n)1(i)1(n)1( )1(1)38(1)-2( )-2(i)-2(n)-2(c)-2(i)-2( )-2(m)-2(a)-2(d)-2(d)-2(e)-2(s)-2(i)-2( )-2(i)-2(l)-2(e)-2( )-2(e)-2(k)-2(l)-2(e)-2(n)-2(m)-2(i)-2-2(t)-2(i)-2(r)57(.)]TJ
ET
0 J 0 j 10 M []0 d 0.3 w
0 0 0 1 K
52.417 135.135 m
129.142 135.135 l
S
Q
endstream
endobj
9 0 obj
<<
/Length 12084
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 421.2059 52.0321 Tm
0 Tr
0 0 0 1 k
-0.056 Tc
0.025 Tw
(VERG\334 D\206NY)Tj
5.79238 0.00001 TD
-0.05 Tc
(ASI, SA)Tj
3.0278 0.00001 TD
(YI 335, )Tj
3.21807 0.00001 TD
(TEMMUZ 2009 )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 528.45 52.0321 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(55)Tj
ET
0 0 0 0 k
55 203.89 482 506.987 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 56 702.3546 Tm
0 Tr
0 0 0 1 k
-0.012 Tc
0.077 Tw
[(baz ya\333 sat\335c\335s\335n\335n ba\333l\335 oldu\333u ver)8(g)-12(i)-12( )-12(d)-12(a)-12(i)-12(r)-12(e)-12(s)-12(i)-12(n)-12(e)-12( )-12(t)-12(e)-12(m)-12(i)-11(-)]TJ
0 -1.13636 TD
-0.004 Tc
0.192 Tw
[(n)-4(a)-4(t)-4( )-4(v)-4(e)-4(r)-4(i)-4(l)-4(e)-4(c)-4(e)-4(k)-4(t)-4(i)-4(r)52(.)-4( )14(T)66(eminat\335n \215\232z\237m\237 ise bu )15(T)66(e)-3(b)-3(l)-3(i)-3-3(d)-3(e)]TJ
T*
0 Tc
0.009 Tw
[(belirtilen yeminli mali m\237\337avir raporunun ibraz\335 \237ze)3(-)]TJ
T*
0.002 Tc
0.025 Tw
[(rine ger\215ekle\337tirilecektir)59(.)2( )2( )]TJ
1.28847 -1.39405 TD
-0.008 Tc
0.071 Tw
[(Madeni ya\333 imalat\215\335lar\335 sat\335n ald\335klar\335 baz ya\333lar)-5(-)]TJ
-1.28847 -1.13636 TD
-0.002 Tc
0.049 Tw
(dan, baz ya\333\335n teslim tarihini takip eden ay ba\337\335ndan)Tj
T*
0 Tc
0.154 Tw
(itibaren 3 ay i\215inde madeni ya\333 imal ederek, \205TV)Tj
T*
-0.005 Tc
0.248 Tw
(Kanununun 5 inci maddesinin (1) numaral\335 f\335kras\335)Tj
T*
0 Tc
-0.022 Tw
[(\215er\215evesinde ihra\215 ettiklerini tevsik eden yeminli ma)4(-)]TJ
T*
-0.005 Tc
0.042 Tw
(li m\237\337avir raporunu, baz ya\333\335 sat\335n ald\335klar\335 m\237kelle)Tj
20.97002 0.00001 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
0.076 Tw
[(fin \205TV)-308(m\237kellefiyetinin bulundu\333u ver)19(gi dairesine)]TJ
T*
-0.002 Tc
0.025 Tw
[(ayn\335 s\237re i\215inde ibraz edeceklerdir)55(.)-2( )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 70.1732 546.6854 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0 Tw
(2.1.2.4-\334ndirim)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 70.1732 531.3508 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.349 Tw
(Kararname kapsam\335nda madeni ya\333 imal edip)Tj
-1.28847 -1.13636 TD
0 Tc
0.055 Tw
[(\205TV)-288(Kanununun 8 inci maddesinin (1) veya (2) nu)1(-)]TJ
T*
-0.006 Tc
0.078 Tw
(maral\335 f\335kralar\335 ya da 5 inci maddesinin (1) numaral\335)Tj
T*
-0.008 Tc
[(f\335kras\335 uyar\335nca teslim eden imalat\215\335lar)35(,)-8( )-8(i)-8(m)-8(a)-8(l)-8(a)-8(t)-8(t)-8(a)-8( )-8(k)-8(u)-8(l)-7(-)]TJ
0 -1.13637 TD
-0.004 Tc
0.067 Tw
[(land\335klar\335 baz ya\333\335na ili\337kin y\237klendikleri \205TV)-301(t)-4(u)-4(t)-4(a)-3(-)]TJ
0 -1.13636 TD
-0.003 Tc
0.139 Tw
(r\335n\335, yine bu kapsamda teslim ettikleri madeni ya\333a)Tj
T*
0.002 Tc
0.348 Tw
(ili\337kin tahsil edilen \205TV)Tj
11.59477 0.00001 TD
-0.006 Tc
[(tutar\335ndan \205TV)-586(K)-6(a)-6(n)-6(u)-6(-)]TJ
-11.59477 -1.13637 TD
-0.002 Tc
0.037 Tw
[(nu'nun 9 uncu maddesi h\237km\237 uyar\335nca indirecekler)40(,)]TJ
0 -1.13636 TD
-0.003 Tc
0.179 Tw
(indirilemeyen k\335sm\335 ise imal ederek teslim ettikleri)Tj
T*
-0.002 Tc
0.025 Tw
(madeni ya\333\335n maliyetine kaydedeceklerdir)Tj
16.95611 0.00001 TD
0 Tc
(.)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 70.1732 403.5161 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(2.1.2.5-M\237eyyideler)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 70.1732 388.1814 Tm
0 Tr
0 0 0 1 k
-0.003 Tc
0.008 Tw
(S\232z konusu uygulamalar \215er\215evesinde sat\335n al\335nan)Tj
-1.28847 -1.13636 TD
-0.006 Tc
0.006 Tw
[(baz ya\333lar\335n, yukar\335da her bir b\232l\237mde ayr\335 ayr\335 belir)-4(-)]TJ
T*
-0.003 Tc
-0.024 Tw
(tilen 3 ayl\335k s\237reler i\215inde madeni ya\333 imalat\335nda kul)Tj
20.97002 0 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
-0.002 Tc
0.106 Tw
(lan\335larak teslim edildi\333inin tevsik edilmemesi halin)Tj
20.97004 0 TD
0 Tc
(-)Tj
-20.97004 -1.13636 TD
-0.004 Tc
0.047 Tw
(de, baz ya\333\335n teslim tarihinde bu uygulama d\335\337\335ndaki)Tj
T*
0 Tc
0.083 Tw
(ama\215larla tesliminde tarh edilmesi gereken ver)Tj
19.08143 0.00001 TD
(gi tu)Tj
1.8886 0.00001 TD
(-)Tj
-20.97002 -1.13637 TD
-0.003 Tc
0.215 Tw
(tar\335ndan, daha \232nce \232denen ver)Tj
13.22818 0.00001 TD
0 Tc
(ginin mahsubundan)Tj
-13.22818 -1.13637 TD
0.254 Tw
[(sonra kalan tutar)40(,)12( )12(6)12(1)12(8)12(3)12( )12(s)12(a)12(y)1212(l)1212( )56(Amme )55(A)13(l)13(a)13(c)13(a)13(k)13(l)13(a)13(r)1313(n)1313(n)]TJ
0 -1.13636 TD
-0.002 Tc
0.122 Tw
[(T)68(ahsil Usul\237 Hakk\335nda Kanunun 51 inci maddesine)]TJ
T*
0.148 Tw
(g\232re belirlenen gecikme zamm\335 ile birlikte baz ya\333)Tj
T*
-0.011 Tc
0.167 Tw
[(al\335c\335s\335ndan tahsil olunacakt\335r)46(.)-11( )44(A)-3(n)-3(c)-3(a)-3(k)-3( )-3(y)-3(u)-3(k)-3(a)-3(r)-3-3(d)-3(a)-3( )-3(a)-3(n)-3-3(l)-3(a)-3(n)]TJ
T*
-0.004 Tc
0.29 Tw
(yeminli mali m\237\337avir raporlar\335n\335n, 3 ayl\335k s\237reler)Tj
T*
0.001 Tc
0.128 Tw
(i\215inde ibraz edilemeyece\333ine ili\337kin olarak baz ya\333)Tj
0 -1.13637 TD
-0.005 Tc
0.196 Tw
(al\335c\335s\335 veya yeminli mali m\237\337avir taraf\335ndan makul)Tj
0 -1.13636 TD
0 Tc
-0.014 Tw
(mazeret bildirilmesi halinde, ver)Tj
12.93301 0.00001 TD
[(gi dairesince 213 Sa)1(-)]TJ
9.40056 44.47028 TD
0.083 Tw
[(y)3939(l)3939( )18(V)111(er)18(gi Usul Kanununun 17 nci maddesine g\232re 3)]TJ
0 -1.13636 TD
-0.005 Tc
0.027 Tw
[(ayl\335k s\237renin bir kat\335n\335 ge\215memek \237zere ek s\237re veri)-2(-)]TJ
T*
0 Tc
0 Tw
[(lebilecektir)56(. )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 315.8425 662.02 Tm
0 Tr
0 0 0 1 k
0 Tc
0.025 Tw
[(2.1.3- \205zellik )55(Arzeden Konular)]TJ
0 -1.39405 TD
0.004 Tc
-0.002 Tw
[(2)4(.)4(1)4(.)4(3)4(.)4(1)4(-)4( )4(B)4(a)4(z)4( )41(Y)115(a\333 2003/6467 say\335l\335 Bakanlar)-226(K)4(u)3(-)]TJ
0 -1.13636 TD
0.19 Tw
[(rulu Karar\335 Kapsam\335nda Kullan\335lmak \206zer)22(e)]TJ
T*
-0.004 Tc
0.025 Tw
[(\334thal Edilebilir)-261(m)-4(i)-4(?)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 315.8425 606.3507 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
-0.03 Tw
[(1)-4(3)-4(.)-4(1)33(1.2003 tarih ve 2003/6467 say\335l\335 Bakanlar Ku)-3(-)]TJ
-1.28847 -1.13636 TD
0.016 Tc
0.612 Tw
(rulu Karar\335 eki Karar\335n 1 inci maddesinde,)Tj
0 -1.13637 TD
0.02 Tc
5.873 Tw
(2710.19.99.00.21, 2710.19.99.00.22,)Tj
0 -1.13635 TD
2.445 Tw
(2710.19.99.00.23, 2710.19.99.00.24 ve)Tj
0 -1.13636 TD
-0.003 Tc
-0.002 Tw
[(2)-3(7)-3(1)-3(0)-3(.)-3(1)-3(9)-3(.)-3(9)-3(9)-3(.)-3(0)-3(0)-3(.)-3(9)-3(8)-3( )-3(G)-3(.)-3(T)71(.)-3-3(.)-3(P)107(. numaralar\335nda yer alan baz)]TJ
T*
-0.012 Tc
0 Tw
(ya\333lar\335n)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 336.7828 546.1607 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(10)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 349.0899 543.8507 Tm
0 Tr
0 0 0 1 k
-0.005 Tc
-0.009 Tw
[(6.6.2002 tarih ve 4760 say\335l\335 \205zel )14(T)-5<9F>-5(k)-5(e)-5(t)-5(i)-5(m)]TJ
-4.31096 -1.13635 TD
0 Tc
0.178 Tw
[(V)111(er)18(gisi Kanununun 8 inci maddesinin (1) veya (2))]TJ
0 -1.13636 TD
-0.006 Tc
0.016 Tw
[(numaral\335 f\335kralar\335 uyar\335nca teslim edilecek ya da 5 in)-2(-)]TJ
T*
0.038 Tw
[(ci maddesinin (1) numaral\335 f\335kras\335 uyar\335nca ihra\215 edi)-3(-)]TJ
T*
0.161 Tw
[(l)-6(e)-6(c)-6(e)-6(k)-6( o)-6(l)-6(a)-6(n)-6( v)-6(e)-6( G)-6(.)-6(T)69(.)-6-6(.)-6(P)104(. )6(numaralar\335 )6(an\335lan )6(Kararname)]TJ
0 -1.13637 TD
-0.002 Tc
0.09 Tw
(eki Karar\335n yine 1 inci maddesinde liste halinde yer)Tj
0 -1.13636 TD
-0.007 Tc
0.343 Tw
(alan mallar\335n)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 362.304 471.1607 Tm
0 Tr
0 0 0 1 k
0 Tc
(1)Tj
0.46314 0.00001 TD
(1)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 375.5669 468.8507 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.343 Tw
(imalinde kullan\335lmak \237zere teslim)Tj
-6.71796 -1.13636 TD
0 Tc
0.169 Tw
(edilmesi halinde, \232zel t\237ketim ver)Tj
14.23759 0.00001 TD
-0.005 Tc
(gisi tutar\335 0,0500)Tj
-14.23759 -1.13637 TD
0.001 Tc
0.025 Tw
[(TL/Kg (5 Kr/Kg) olarak belirlenmi\337tir)58(.)1( )]TJ
1.28847 -1.39405 TD
0 Tc
0.2 Tw
(Buna g\232re; 2710.19.99.00.21, 2710.19.99.00.22,)Tj
-1.28847 -1.13636 TD
0.02 Tc
2.445 Tw
(2710.19.99.00.23, 2710.19.99.00.24 ve)Tj
T*
0 Tc
-0.002 Tw
(2710.19.99.00.98 G.T)Tj
8.75674 0.00001 TD
0 Tw
(.\334.P)Tj
1.27784 0.00001 TD
-0.0029 Tc
(.)Tj
0.49211 0 Td
-0.003 Tc
-0.002 Tw
(numaralar\335nda yer alan baz)Tj
-10.52669 -1.13637 TD
-0.004 Tc
0.088 Tw
[(ya\333lar\335n \232zel t\237ketim ver)16(gisi tutar\335 0,0500 )14(T)-4(L)-4(/)-4(K)-4(g)-4( )-4(\()-4(5)]TJ
0 -1.13636 TD
0 Tc
0.025 Tw
(Kr/Kg\) olarak teslim edilebilmesi i\215in;)Tj
1.28847 -1.39406 TD
-0.0019 Tc
Tj
1.28215 0 Td
-0.002 Tc
0.036 Tw
(Madeni ya\333 imalinde kullan\335lmak \237zere teslim)Tj
-1.28215 -1.13636 TD
0 Tc
0 Tw
(edilmesi)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 353.1098 352.9915 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(12)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 360.1098 350.6814 Tm
0 Tr
0 0 0 1 k
0 Tc
(,)Tj
-4.0243 -1.39406 TD
-0.0055 Tc
Tj
1.39578 0 Td
-0.005 Tc
0.157 Tw
[(\334malat\215\335n\335n Enerji Piyasas\335 D\237zenleme Kuru)-3(-)]TJ
-1.39578 -1.13636 TD
0 Tc
0.095 Tw
[(munca verilen "Madeni )38(Y)100(a)88( )8(L)8(i)8(s)8(a)8(n)8(s)88(")]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 481.1014 325.1568 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(13)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 491.8916 322.8468 Tm
0 Tr
0 0 0 1 k
0 Tc
0.095 Tw
(ve Sanayi)Tj
-16.00447 -1.13636 TD
-0.003 Tc
0.025 Tw
(Sicil Belgesi" ni haiz olmas\335,)Tj
0 -1.39405 TD
-0.0028 Tc
Tj
1.2695 0 Td
-0.003 Tc
[(\334mal edilecek madeni ya\333\335n \205TV)-258(K)-3(a)-3(n)-3(u)-3(n)-3(u)-3(')-3(n)-3(u)-3(n)-3( )]TJ
-1.2695 -1.39406 TD
-0.0066 Tc
(-)Tj
0.70103 0 Td
(8)Tj
0.86803 0 Td
-0.007 Tc
0.131 Tw
(inci maddesinin (1) numaral\335 f\335kars\335 uyar\335nca)Tj
-1.56905 -1.13636 TD
-0.004 Tc
0.025 Tw
(teslim edilecek olmas\335,)Tj
0 -1.39405 TD
-0.0066 Tc
(-)Tj
0.70103 0 Td
(8)Tj
0.86803 0 Td
-0.007 Tc
0.131 Tw
(inci maddesinin (2) numaral\335 f\335kras\335 uyar\335nca)Tj
-1.56905 -1.13636 TD
-0.003 Tc
0.025 Tw
(teslim edilecek olmas\335 veya)Tj
0 -1.39406 TD
-0.0066 Tc
(-)Tj
0.70103 0 Td
(5)Tj
0.86803 0 Td
-0.007 Tc
0.131 Tw
(inci maddesinin (1) numaral\335 f\335kras\335 uyar\335nca)Tj
-1.56905 -1.13636 TD
-0.002 Tc
0.025 Tw
(ihra\215 edilecek olmas\335, gerekmektedir)Tj
14.71222 0.00001 TD
0 Tc
(.)Tj
ET
0 0 0 0 k
55 74.735 483 86.713 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 56.6667 154.2931 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.009 Tw
(10 16/06/2008 tarih ve 2008/13762 say\335l\335 Bakanlar Kurulu Karar\335 eki Karar\335n 2 nci maddesi ile de\333i\337mi\337tir)Tj
42.6671 0 TD
-0.0065 Tc
(.)Tj
0.49614 0 Td
-0.007 Tc
(2008/13762 say\335l\335 Bakan)Tj
9.87438 0.00001 TD
0 Tc
(-)Tj
-51.48206 -1.22223 TD
-0.005 Tc
0.025 Tw
[(lar Kurulu Karar\335 20/06/2008 tarih ve 26912 say\335l\335 Resmi Gazete'de yay\335mlanm\335\337t\335r)53(.)]TJ
-1.55556 -1.22223 TD
-0.002 Tc
0.011 Tw
[(1)35(1 16/06/2008 tarih ve 2008/13762 say\335l\335 Bakanlar Kurulu Karar\335 eki Karar\335n 2 nci maddesi ile de\333i\337mi\337tir)56(.)5( )5(2)5(0)5(0)5(8)5(/)5(1)5(3)5(7)5(6)5(2)5( )5(s)5(a)5(y)55(l)55( )5(B)5(a)5(k)5(a)5(n)-1(-)]TJ
1.55556 -1.22222 TD
-0.005 Tc
0.025 Tw
[(lar Kurulu Karar\335 20/06/2008 tarih ve 26912 say\335l\335 Resmi Gazete'de yay\335mlanm\335\337t\335r)53(.)]TJ
-1.5556 -1.2222 TD
0 Tc
0.097 Tw
(12 \205TV)Tj
3.7316 0 TD
-0.001 Tc
(m\237kellefleri taraf\335ndan bu kapsamda teslimlerde 5 Seri No.lu \205TV)Tj
27.82506 0.00001 TD
0 Tc
0 Tw
(Genel )Tj
2.717 0.00001 TD
(T)Tj
0.54102 0.00001 TD
0.097 Tw
(ebli\333i ekinde yer alan taahh\237tnamelerden uy)Tj
18.22293 0.00001 TD
(-)Tj
-51.4821 -1.2223 TD
-0.005 Tc
0.025 Tw
(gulamaya uygun olan\335n al\335nmas\335 gerekmektedir)Tj
18.8605 0.00001 TD
0 Tc
(.)Tj
-20.4161 -1.2222 TD
[(13 14 Seri No.lu \205zel )18(T\237ketim )18(V)111(er)18(gisi Genel )18(T)70(e)1(b)1(l)1(i)11(i)1(n)1(i)1(n)1( )1(1)38(1)-3( )-3(i)-3(n)-3(c)-3(i)-3( )-3(m)-3(a)-3(d)-3(d)-3(e)-3(s)-3(i)-3( )-3(i)-3(l)-3(e)-3( )-3(d)-3(e)-3-3(i)-3-3(t)-3(i)-3(r)-3(i)-3(l)-3(m)-3(i)-3-3(t)-3(i)-3(r)57(.)]TJ
ET
0 J 0 j 10 M []0 d 0.3 w
0 0 0 1 K
55.417 166.849 m
132.142 166.849 l
S
Q
endstream
endobj
10 0 obj
<<
/Length 11440
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 52 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(56)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 64.6002 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0.025 Tw
[(V)6(E)6(R)6(G)66( )6(D)6<86>6(N)6(Y)90(ASI, SA)91(YI 335, )17(TEMMUZ 2009 )]TJ
ET
0 0 0 0 k
52 173.155 483 538.789 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 67.1732 703.4213 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.122 Tw
[(Dolay\335s\335yla yukar\335da belirtilen \337artlar birlikte de)-1(-)]TJ
-1.28847 -1.13636 TD
0.02 Tc
1.613 Tw
(\333erlendirilidi\333i takdirde, 2710.19.99.00.21,)Tj
T*
5.918 Tw
(2710.19.99.00.22, 2710.19.99.00.23,)Tj
T*
0 Tc
0.259 Tw
[(2710.19.99.00.24 ve 2710.19.99.00.98 G.T)73(.\334.P)111(. nu-)]TJ
T*
-0.007 Tc
0.224 Tw
(maralar\335nda yer alan baz ya\333lar\335n 2003/6467 say\335l\335)Tj
0 -1.13637 TD
-0.003 Tc
-0.003 Tw
(Bakanlar Kurulu Karar\335 kapsam\335nda \334thal edilmesinin)Tj
0 -1.13636 TD
-0.009 Tc
0.058 Tw
[(m\237mk\237n )12(olmad\335\333\335 )12(anla\337\335lmaktad\335r)48(.)-12( G)-12(e)-12(l)-12(i)-12(r)-12<20DC>-12(d)-12(a)-12(r)-12(e)-12(s)-12(i)-12( B)-12(a)-12-8(-)]TJ
T*
-0.003 Tc
0.065 Tw
[(kanl\335\333\335n\335n bu konuda verilmi\337 g\232r\237\337\237n\237n de bu y\232n)-2(-)]TJ
T*
0.01 Tc
0.36 Tw
[(de oldu\333u anla\337\335lmaktad\335r)52(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 180.4064 605.7314 Tm
0 Tr
0 0 0 1 k
0.0149 Tc
(1)Tj
0.51491 0.00001 TD
(4)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 193.8863 603.4213 Tm
0 Tr
0 0 0 1 k
0.015 Tc
0.36 Tw
(Ancak, s\232z konusu)Tj
-12.80785 -1.13636 TD
-0.004 Tc
0.002 Tw
[(G)-4(.)-4(T)70(.)-4-4(.)-4(P)106(. numaralar\335nda yer alan baz ya\333lar\335n ithal edi-)]TJ
T*
-0.002 Tc
0.034 Tw
[(likten sonra yukar\335da belirtilen usul ve esaslara uyul)1(-)]TJ
T*
-0.007 Tc
0.074 Tw
[(mas\335 kayd\335yla 2003/6467 say\335l\335 Bakanlar Kurulu Ka)-5(-)]TJ
T*
0.072 Tw
[(rar\335 Kapsam\335nda 0,0500 )11(T)-7(L)-7(/)-7(K)-7(g)-7( )-7(\()-7(5)-7( )-7(K)-7(r)-7(/)-7(K)-7(g)-7(\))-7( )-7<85>-7(T)-7(V)-311(u)-7(y)-7(-)]TJ
T*
0 Tc
0.025 Tw
[(gulanarak teslim edilebilecektir)57(. )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 67.1732 525.5867 Tm
0 Tr
0 0 0 1 k
0.0022 Tc
(-)Tj
0.72047 0 Td
0.002 Tc
0.133 Tw
(\334thal edilen baz ya\333\335n (I) say\335l\335 listedeki bir)Tj
-2.00894 -1.13636 TD
0.005 Tc
0.075 Tw
(mal\335n imalinde kullan\335lmas\335 halinde;)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 233.5242 513.0867 Tm
0 Tr
0 0 0 1 k
-0.012 Tc
0.075 Tw
[((I) say\335l\335 lis)-12(-)]TJ
-16.41129 -1.13636 TD
-0.002 Tc
0.031 Tw
[(tenin (B) cetvelinde yer alan baz ya\333, yine ayn\335 liste)1(-)]TJ
T*
-0.014 Tw
(nin ayn\335 cetvelinde yer alan madeni ya\333 imalinde kul)Tj
21.0155 0.00001 TD
0 Tc
(-)Tj
-21.0155 -1.13637 TD
-0.003 Tc
-0.003 Tw
[(lan\335lmak amac\335yla ithal edilmesi durumunda tecil-ter)1(-)]TJ
0 -1.13636 TD
-0.002 Tc
-0.016 Tw
(kin m\237essesesinden yararlanamayacakt\335r)Tj
16.16014 0.00001 TD
-0.012 Tc
(.)Tj
0.45993 0 Td
0 Tw
(Dolay\335s\335yla,)Tj
-16.62007 -1.13636 TD
-0.005 Tc
0.047 Tw
[(baz ya\333\335n men\337eine bak\335lmaks\335z\335n ilgili G\237mr\237k \334da)-3(-)]TJ
T*
-0.002 Tc
0.088 Tw
(resine, madeni ya\333 \237retiminde kullan\335lacak baz ya\333)Tj
T*
-0.006 Tc
0.206 Tw
(i\215in ithalat\335n yap\335ld\335\333\335 d\232nemde y\237r\237rl\237kte bulunan)Tj
T*
-0.002 Tc
0.159 Tw
[<85>-2(T)-2(V)-393(tutar\335 kadar banka teminat mektubu verilmesi)]TJ
T*
0 Tc
0 Tw
[(gerekmektedir)56(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 67.1732 385.2521 Tm
0 Tr
0 0 0 1 k
0.0039 Tc
(-)Tj
0.67524 0 Td
0.004 Tc
0.085 Tw
(Baz ya\333\335n yur)Tj
6.1604 0.00001 TD
-0.0001 Tc
(t)Tj
0.6673 0 Td
0 Tc
(i\215inden temin edilmesi halin)Tj
12.22407 0 TD
(-)Tj
-21.01549 -1.13637 TD
0.037 Tw
(de; )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 73.9765 372.7521 Tm
0 Tr
0 0 0 1 k
0 Tc
0.037 Tw
[(\205zel )18(T\237ketim )18(V)111(er)18(gisi Kanununun 8 inci madde)1(-)]TJ
-1.90695 -1.13636 TD
-0.006 Tc
0.155 Tw
(sinin (1) veya (2) numaral\335 f\335kralar\335 uyar\335nca teslim)Tj
T*
-0.005 Tc
0.06 Tw
(edilecek ya da 5 inci maddesinin (1) numaral\335 f\335kras\335)Tj
T*
-0.003 Tc
0.263 Tw
(uyar\335nca ihra\215 edilecek olan madeni ya\333\335 \237retmek)Tj
T*
-0.005 Tc
0.019 Tw
[(amac\335yla, madeni ya\333lar\335n imalat\335nda hammadde ola)-1(-)]TJ
T*
-0.034 Tw
(rak baz ya\333lar\335 kullanan imalat\215\335lar)Tj
13.82037 0.00001 TD
-0.0001 Tc
(,)Tj
0.46559 0 Td
(5)Tj
0.7156 0 Td
0 Tc
(Seri No.lu \205TV)Tj
-15.00156 -1.13637 TD
0 Tw
(Genel )Tj
2.80576 0.00001 TD
(T)Tj
0.54102 0.00001 TD
0.186 Tw
(ebli\333inde belirtilen usul ve esaslara uymak)Tj
-3.34678 -1.13638 TD
-0.007 Tc
0.053 Tw
[(kayd\335yla baz ya\333\335 0,0500 )12(T)-7(L)-7(/)-7(K)-7(g)-7( )-7(\()-7(5)-7( )-7(K)-7(r)-7(/)-7(K)-7(g)-7(\))-7( )-7<9A>-7(d)-7(e)-7(y)-7(e)-7(r)-7(e)-7(k)]TJ
0 -1.13636 TD
0 Tc
0.043 Tw
[(s)4(a)4(t)44(n)4( )4(a)4(l)4(a)4(b)4(i)4(l)4(e)4(c)4(e)4(k)4(l)4(e)4(r)4(d)4(i)4(r)57(. Buna g\232re, baz ya\333 satan \205TV)]TJ
T*
-0.002 Tc
0.189 Tw
(m\237kellefleri, bu kapsamda teslim ettikleri baz ya\333\335)Tj
0 -1.13637 TD
0 Tc
-0.003 Tw
[(i\215in 0,0500 )18(TL/Kg (5 Kr/Kg) \232zel t\237ketim ver)19(gisi he-)]TJ
0 -1.13636 TD
0.036 Tw
[(saplayacak ve ilgili d\232nem 1 Seri No.lu \205TV)-267(beyan-)]TJ
T*
-0.007 Tw
(namesinin ile beyan edeceklerdir)Tj
13.11182 0.00001 TD
(.)Tj
0.43807 0.00001 TD
(A)Tj
0.63013 0.00001 TD
-0.005 Tc
(yr\335ca, baz ya\333 tes)Tj
6.83545 0.00001 TD
0 Tc
(-)Tj
-21.01547 -1.13639 TD
-0.006 Tc
0.051 Tw
(lim ettikleri imalat\215\335lardan ald\335klar\335 EPDK taraf\335ndan)Tj
0 -1.13636 TD
-0.002 Tc
0.097 Tw
(verilen madeni ya\333 lisans\335 ve sanayi sicil belgesi ve)Tj
T*
0.267 Tw
(madeni ya\333 lisans\335n\335n ka\337eli bir \232rne\333i ile 5 Seri)Tj
22.37902 47.10629 TD
0 Tc
0.089 Tw
[(No.lu \205TV)-322(Genel )18(T)70(ebli\333i ekinde yer alan "T)71(alep ve)]TJ
0 -1.13636 TD
-0.004 Tc
0.196 Tw
[(T)66(aahh\237tname"nin (EK:17) asl\335n\335 beyanname ekinde)]TJ
T*
0 Tc
0.06 Tw
[(b)5(a)55(l)55( b)5(u)5(l)5(u)5(n)5(u)5(l)5(a)5(n)5( v)5(e)5(r)19(gi )-5(dairesine )-5(vereceklerdir)56(. )50(A)92(y)16(r)1616(c)16(a)16(,)]TJ
T*
-0.026 Tw
[(4)11(7)11(6)11(0)11( )11(s)11(a)11(y)1111(l)1111( )11<85>11(T)11(V)-206(Kanunu'nun 12 nci maddesinin 4 nu-)]TJ
T*
-0.009 Tc
0.132 Tw
(maral\335 f\335kras\335 uyar\335nca, Kararname kapsam\335nda sat\335n)Tj
0 -1.13637 TD
-0.003 Tc
-0.03 Tw
[(al\335nan baz ya\333a \232denen \205TV)-205(tutar\335 ile s\232z konusu ma)-2(-)]TJ
0 -1.13636 TD
-0.002 Tc
-0.01 Tw
[(l\335n normal teslimlerinde uygulanan \205TV)-223(t)11(u)11(t)11(a)11(r)1111( )11(a)11(r)11(a)11(s)1111(n)-1(-)]TJ
T*
-0.003 Tc
0.205 Tw
[(daki fark kadar teminat\335n ver)17(g)-3(i)-3( )-3(d)-3(a)-3(i)-3(r)-3(e)-3(s)-3(i)-3(n)-3(e)-3( )-3(v)-3(e)-3(r)-3(i)-3(l)-3(m)-3(e)-3(s)-3(i)]TJ
T*
0.338 Tw
[(g)-3(e)-3(r)-3(e)-3(k)-3(m)-3(e)-3(k)-3(t)-3(e)-3(d)-3(i)-3(r)53(. Buna g\232re Kararname kapsam\335nda)]TJ
T*
-0.005 Tc
0.118 Tw
(teslimin yap\335ld\335\333\335 d\232neme ait beyanname ile birlikte)Tj
T*
-0.012 Tc
0.084 Tw
[(baz ya\333 sat\335c\335s\335n\335n ba\333l\335 oldu\333u ver)8(g)-12(i)-12( )-12(d)-12(a)-12(i)-12(r)-12(e)-12(s)-12(i)-12(n)-12(e)-12( )-12(t)-12(e)-12(m)-12(i)-11(-)]TJ
T*
-0.003 Tc
0.138 Tw
[(n)-3(a)-3(t)-3( )-3(v)-3(e)-3(r)-3(i)-3(l)-3(e)-3(c)-3(e)-3(k)-3(t)-3(i)-3(r)53(.)-3( )15(T)67(eminat\335n \215\232z\237m\237 ise yeminli mali)]TJ
T*
0.001 Tc
0.096 Tw
[(m\237\337avir raporunun ibraz\335 \237zerine ger\215ekle\337tirilecek)3(-)]TJ
T*
0 Tc
0 Tw
[(tir)55(.)]TJ
1.28847 -1.39406 TD
0.019 Tw
(Di\333er taraftan, yurt i\215inden temin edilen)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 494.3886 525.5867 Tm
0 Tr
0 0 0 1 k
0 Tc
0.019 Tw
(baz ya\333-)Tj
-17.74721 -1.13636 TD
0.02 Tc
0 Tw
(dan)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 324.8084 513.0867 Tm
0 Tr
0 0 0 1 k
0.02 Tc
0 Tw
(\237retilen )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 367.4109 513.0867 Tm
0 Tr
0 0 0 1 k
0.024 Tc
0.389 Tw
(madeni ya\333\335n,)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 448.4032 513.0867 Tm
0 Tr
0 0 0 1 k
0.02 Tc
0 Tw
[(\205TV)-642(Kanunu'nun)]TJ
-13.56672 -1.13636 TD
-0.003 Tc
0.201 Tw
(8/1.maddesine g\232re (I) say\335l\335 listeye dahil olmayan)Tj
T*
-0.005 Tc
0.08 Tw
(mallar\335n imalinde kullan\335lmak \237zere imalat\215\335lara tes)Tj
21.01548 0.00001 TD
0 Tc
(-)Tj
-21.01548 -1.13637 TD
0.013 Tc
0.359 Tw
(liminde 2008/14387 say\335l\335 BKK'na g\232re 0,9200)Tj
0 -1.13636 TD
0 Tc
0.026 Tw
(TL/Kg (92 Kr/Kg) \237zerinden \205TV)Tj
14.57683 0.00001 TD
(hesaplanarak be)Tj
6.43867 0.00001 TD
(-)Tj
-21.0155 -1.13637 TD
0.23 Tw
[(yan edilecektir)56(. Beyan edilen ver)19(ginin 2008/14061)]TJ
0 -1.13636 TD
-0.003 Tc
-0.004 Tw
(say\335l\335 BKK'na g\232re tecil edilmesi \232ng\232r\237len tutar \(her)Tj
T*
-0.002 Tc
0.021 Tw
(bir kg i\215in belirlenen \205TV'nin 30 Kr/Kg a\337an k\335sm\335\))Tj
T*
-0.004 Tc
-0.011 Tw
[(ile 12 ayl\335k gecikme faizi tutar\335 toplam\335 kadar bir ban)-1(-)]TJ
T*
0 Tc
0.018 Tw
(ka teminat mektubu verilmek suretiyle tecil edilecek,)Tj
T*
-0.017 Tw
[(k)6(a)6(l)6(a)6(n)6( k)66(s)6(m)66( i)6(s)6(e)6( i)6(l)6(g)6(i)6(l)6(i)6( v)6(e)6(r)19(gi )-6(dairesine )-6(\232denecektir)56(. )49(A)92(y)39(r)39]TJ
T*
0.024 Tw
(ca, \205TV)Tj
3.72301 0 TD
-0.006 Tc
[(m\237kellefleri(madeni ya\333 imalat\215\335s\335) taraf\335n)-2(-)]TJ
-3.72301 -1.13637 TD
-0.003 Tc
0.03 Tw
(dan tecil-terkin uygulamas\335 kapsam\335nda teslim edilen)Tj
0 -1.13636 TD
-0.002 Tc
0 Tw
(madeni ya\333lar\335n beyan edildi\333i ilgili d\232nem beyanna)Tj
21.01549 0 TD
0 Tc
(-)Tj
-21.01549 -1.13637 TD
0.003 Tc
0.369 Tw
(mesine, imalat\215\335lar taraf\335ndan d\237zenlenen (EK:2))Tj
0 -1.13636 TD
-0.004 Tc
0.143 Tw
[(")-4(T)65(a)-4(l)-4(e)-4(p)-4( )-4(v)-4(e)-4( )15(T)66(aahh\237tname" ile imalat\215\335 ad\335na d\237zenle)-1(-)]TJ
T*
0 Tc
0.007 Tw
[(nen "Sanayi Sicil Belgesi"nin Noter veya )38(YMM tara-)]TJ
T*
-0.002 Tc
0.298 Tw
(f\335ndan onaylanm\335\337 bir \232rne\333inin eklenmesi gerek)Tj
21.01547 0.00001 TD
0 Tc
(-)Tj
-21.01547 -1.13637 TD
0 Tw
[(mektedir)56(.)]TJ
1.28847 -1.39405 TD
0.024 Tw
[(B)-4(u)-4( )-4-4(e)-4(k)-4(i)-4(l)-4(d)-4(e)-4( )-4(v)-4(e)-4(r)18(gisi tecil edilerek teslim edilen ma)3(-)]TJ
-1.28847 -1.13636 TD
-0.002 Tc
0.037 Tw
[(deni ya\333lar\335n tecil tarihini takip eden ay ba\337\335ndan iti)2(-)]TJ
0 -1.13637 TD
-0.006 Tc
-0.013 Tw
[(baren 12 ay i\215erisinde imalat\215\335 taraf\335ndan (I) say\335l\335 lis)-2(-)]TJ
0 -1.13636 TD
-0.012 Tw
[(tedeki mallar d\335\337\335ndaki mallar\335n \237retiminde kullan\335ld\335)-2(-)]TJ
T*
-0.007 Tc
0.218 Tw
(\333\335n\335n, \237retimin ger\215ekle\337tirildi\333i takvim y\335l\335n\335 takip)Tj
0 -1.13637 TD
-0.002 Tw
[(eden y\335l\335n mart ay\335 sonuna kadar )31(Y)-2(M)-2(M)-2( )-2(t)-2(a)-2(r)-2(a)-2(f)-2-2(n)-2(d)-2(a)-2(n)-2( )-2(d)-2<9F>-7(-)]TJ
0 -1.13636 TD
0 Tc
0.015 Tw
(zenlenen \237retim raporu ile tevsik edilerek bu raporun)Tj
T*
0.058 Tw
(ilgili ver)Tj
3.45562 0.00001 TD
(gi dairesine verilmesi halinde, teminat mek)Tj
17.55985 0.00001 TD
(-)Tj
ET
0 0 0 0 k
52 81.943 483 20.712 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 53.6667 95.5003 Tm
0 Tr
0 0 0 1 k
-0.005 Tc
0.025 Tw
(14 Gelir \334daresi Ba\337kanl\335\333\335'n\335n 06.03.2006 tarih ve 722 say\335l\335 \205zelgesi)Tj
ET
0 J 0 j 10 M []0 d 0.3 w
0 0 0 1 K
52.417 108.056 m
129.142 108.056 l
S
Q
endstream
endobj
11 0 obj
<<
/Length 12005
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 421.2059 52.0321 Tm
0 Tr
0 0 0 1 k
-0.056 Tc
0.025 Tw
(VERG\334 D\206NY)Tj
5.79238 0.00001 TD
-0.05 Tc
(ASI, SA)Tj
3.0278 0.00001 TD
(YI 335, )Tj
3.21807 0.00001 TD
(TEMMUZ 2009 )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 528.45 52.0321 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(57)Tj
ET
0 0 0 0 k
55 91.89 482 618.9871 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 56 702.3546 Tm
0 Tr
0 0 0 1 k
0.001 Tc
0.019 Tw
[(tubuna istinaden tecil edilmi\337 olan ver)22(g)1(i)1( )1(t)1(e)1(r)1(k)1(i)1(n)1( )1(e)1(d)1(i)1(l)1(i)1(p)]TJ
0 -1.13636 TD
-0.002 Tc
0.11 Tw
[(daha \232nce al\335nm\335\337 olan teminat mektubu iade edile)1(-)]TJ
T*
0 Tc
0 Tw
[(cektir)55(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 70.1732 662.02 Tm
0 Tr
0 0 0 1 k
0 Tc
0.014 Tw
[(2.2- \334hra\215 Kayd\335yla )18(T)91(eslimlerde )19(V)92(erginin )18(T)91(ecili)]TJ
0 -1.13636 TD
0.007 Tw
[(ve T)92(erkini )]TJ
0 -1.39405 TD
-0.03 Tw
[(2.2.1-Genel A)-5<8D>-5-5(k)-5(l)-5(a)-5(m)-5(a)-5(l)-5(a)-5(r)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 70.1732 618.8508 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.215 Tw
[<85>-4(T)-4(V)-452(Kanunu'nun 8. maddesinin 2. f\335kras\335 h\237k)-4(-)]TJ
-1.28847 -1.13636 TD
0.016 Tw
[(m)-4<9F>-4(n)-4(c)-4(e)-4(;)-4( )-4<85>-4(T)-4(V)-252(kapsam\335na giren mallar\335n ihra\215 edilmek)]TJ
T*
-0.002 Tc
0.289 Tw
(\237zere ihracat\215\335lara tesliminde hesaplanan \205TV'nin)Tj
0 -1.13637 TD
0.041 Tw
(ihracat\215\335dan tahsil edilmemesi \337art\335yla, m\237kelleflerin)Tj
0 -1.13635 TD
0.055 Tw
[(talebi \237zerine tecil edilmesi m\237mk\237n bulunmaktad\335r)57(.)]TJ
0 -1.13636 TD
-0.004 Tc
0.087 Tw
[(Bu uygulama, ihracat\215\335n\335n do\333rudan \205TV)-322(m)-4<9F>-4(k)-4(e)-4(l)-4(l)-4(e)-4(f)-4(-)]TJ
T*
-0.005 Tc
0.046 Tw
[(lerinden sat\335n ald\335klar\335 mallar i\215in s\232z konusudur)52(.)-5( )-5-5(h)-5(-)]TJ
0 -1.13635 TD
-0.003 Tc
-0.013 Tw
(ra\215 kayd\335yla yap\335lacak teslimler i\215in cins, nitelik veya)Tj
0 -1.13636 TD
-0.005 Tc
0.025 Tw
[(miktar konusunda bir s\335n\335rlama bulunamamaktad\335r)52(.)-5( )]TJ
1.28847 -1.39405 TD
-0.002 Tc
0.018 Tw
[(\334hra\215 kayd\335yla teslimde bulunan \205TV)-251(m)-2<9F>-2(k)-2(e)-2(l)-2(l)-2(e)-2(f)-2(l)-2(e)-1(-)]TJ
-1.28847 -1.13636 TD
0.098 Tw
(ri taraf\335ndan d\237zenlenecek faturada, mal bedeli \237ze)Tj
20.97004 0 TD
0 Tc
(-)Tj
-20.97004 -1.13637 TD
-0.003 Tc
-0.006 Tw
[(r)-3(i)-3(n)-3(d)-3(e)-3(n)-3( )-3(h)-3(e)-3(s)-3(a)-3(p)-3(l)-3(a)-3(n)-3(a)-3(n)-3( )-3<85>-3(T)-3(V)-229(ayr\335ca g\232sterilecek ve fatura)-1(-)]TJ
0 -1.13636 TD
-0.002 Tc
0.065 Tw
[(y)-2(a)-2(:)-2( )-2(")-2<85>-2(T)-2(V)-299(Kanunu'nun 8)-1( inci maddesinin 2 numaral\335)]TJ
T*
-0.003 Tc
-0.001 Tw
(f\335kras\335 h\237km\237ne g\232re ihra\215 edilmek \237zere teslim edil)Tj
20.97002 0.00001 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
0.005 Tc
-0.014 Tw
(mi\337 olup \205TV)Tj
6.02188 0.00001 TD
0.003 Tc
-0.021 Tw
[(tahsil )-7(edilmemi\337tir)59(.)7(")7( i)7(b)7(a)7(r)7(e)7(s)7(i)7( y)7(a)7(z)77(l)7(a)7(c)7(a)7(k)4(-)]TJ
-6.02188 -1.13637 TD
0 Tc
0.07 Tw
[(t)3939(r)55(. Bu d\232neme ait \205TV)-302(beyannamesinde, ihra\215 kay)2(-)]TJ
0 -1.13636 TD
-0.003 Tc
0.038 Tw
(d\335yla yap\335lan teslim bedeli ve bu bedel \237zerinden he-)Tj
T*
-0.002 Tc
0.156 Tw
(saplanan, ancak ihracat\215\335dan tahsil edilmeyen \205TV)Tj
T*
0 Tc
-0.037 Tw
[(de beyan edilecektir)56(. )18(V)111(er)18(gi daireleri m\237kellefin bu be)1(-)]TJ
T*
-0.002 Tc
0.045 Tw
(yan\335na g\232re gerekli tarhiyat i\337lemini yapt\335ktan sonra,)Tj
T*
0 Tc
0.009 Tw
[(bu konudaki usul ve esaslara uyuldu\333unun tespiti ha)1(-)]TJ
T*
-0.002 Tc
0.072 Tw
(linde, ihra\215 kayd\335yla teslimlere ait \205TV)Tj
16.52695 0.00001 TD
-0.012 Tc
(tutar\335n\335 tecil)Tj
-16.52695 -1.13637 TD
0 Tc
0 Tw
[(edecektir)56(. )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 70.1732 325.6814 Tm
0 Tr
0 0 0 1 k
0.002 Tc
0.143 Tw
(2.2.2-(I) Say\335l\335 Listedeki Mallar\335n \334hra\215 Kay)Tj
19.68156 0.00001 TD
0 Tc
(-)Tj
-19.68156 -1.13637 TD
0.011 Tc
0 Tw
(d\335yla )Tj
2.42369 0.00001 TD
0 Tc
(T)Tj
0.57519 0.00001 TD
(esliminde )Tj
4.31186 0.00001 TD
(T)Tj
0.5752 0.00001 TD
0.004 Tc
0.003 Tw
[(e)4(c)4(i)4(l)4(-)4( T)96(erkin )-22(Uygulamas\335)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 70.1732 297.8468 Tm
0 Tr
0 0 0 1 k
-0.005 Tc
0.042 Tw
[<85>-5(z)-5(e)-5(l)-5( )-5(t)-5<9F>-5(k)-5(e)-5(t)-5(i)-5(m)-5( )-5(v)-5(e)-5(r)14(gisi kapsam\335na giren mallar\335n ih)-4(-)]TJ
-1.28847 -1.13636 TD
-0.002 Tc
-0.005 Tw
(ra\215 edilmek \237zere ihracat\215\335lara tesliminde hesaplanan)Tj
T*
0.035 Tw
[(\205TV'nin ihracat\215\335dan tahsil edilmemesi \337art\335yla, m\237)1(-)]TJ
0 -1.13637 TD
0 Tc
0.089 Tw
[(kelleflerin talebi \237zerine tecil edilmesi m\237mk\237n bu)4(-)]TJ
0 -1.13636 TD
-0.004 Tc
0 Tw
(lunmaktad\335r)Tj
4.74069 0.00001 TD
-0.0009 Tc
(.)Tj
0.86948 0 Td
-0.001 Tc
0.371 Tw
(Bu uygulama, ihracat\215\335n\335n do\333rudan)Tj
-5.61017 -1.13637 TD
0 Tc
0 Tw
(\205TV)Tj
2.38071 0.00001 TD
-0.005 Tc
0.094 Tw
(m\237kelleflerinden sat\335n ald\335klar\335 mallar i\215in s\232z)Tj
-2.38071 -1.13637 TD
-0.004 Tc
0.293 Tw
[(k)-4(o)-4(n)-4(u)-4(s)-4(u)-4(d)-4(u)-4(r)51(. \334hra\215 kayd\335yla yap\335lacak teslimler i\215in)]TJ
0 -1.13636 TD
-0.003 Tc
-0.029 Tw
[(cins, nitelik veya miktar konusunda bir s\335n\335rlama yok)-1(-)]TJ
T*
0 Tc
0 Tw
(tur)Tj
1.05566 0.00001 TD
(.)Tj
0.23281 -1.39406 TD
-0.002 Tc
0.018 Tw
(\334hra\215 kayd\335yla teslimde bulunan \205TV)Tj
15.40592 0.00001 TD
0 Tc
0 Tw
[(m\237kellefle)1(-)]TJ
-16.69439 -1.13637 TD
-0.002 Tc
0.098 Tw
(ri taraf\335ndan d\237zenlenecek olan faturada, mal bedeli)Tj
0 -1.13636 TD
0 Tc
0.022 Tw
(\237zerinden hesaplanan \205TV)Tj
11.23795 0.00001 TD
-0.003 Tc
(ayr\335ca g\232sterilecek ve fa)Tj
9.73208 0.00001 TD
0 Tc
(-)Tj
-20.97002 -1.13638 TD
-0.002 Tc
0.13 Tw
[(t)-2(u)-2(r)-2(a)-2(y)-2(a)-2(:)-2( )-2(")-2<85>-2(T)-2(V)-364(Kanunu'nun 8.maddesinin 2 numaral\335)]TJ
0 -1.13636 TD
-0.003 Tc
-0.001 Tw
(f\335kras\335 h\237km\237ne g\232re ihra\215 edilmek \237zere teslim edil-)Tj
T*
0.005 Tc
-0.014 Tw
(mi\337 olup \205TV)Tj
6.02188 0.00001 TD
0.003 Tc
(tahsil edilmemi\337tir)Tj
7.45635 0.00001 TD
-0.004 Tc
[(." ibaresi yaz\335lacak)-3(-)]TJ
-13.4782 -1.1364 TD
0 Tc
0.07 Tw
[(t)3939(r)55(. Bu d\232neme ait \205TV)-302(beyannamesinde, ihra\215 kay)2(-)]TJ
22.33357 54.07658 TD
-0.003 Tc
0.038 Tw
(d\335yla yap\335lan teslim bedeli ve bu bedel \237zerinden he-)Tj
0 -1.13636 TD
-0.002 Tc
0.156 Tw
(saplanan, ancak ihracat\215\335dan tahsil edilmeyen \205TV)Tj
T*
0 Tc
0.035 Tw
[(de beyan edilecektir)56(. )18(V)111(er)18(gi daireleri m\237kelleflerin bu)]TJ
T*
-0.002 Tc
0.004 Tw
[(beyan\335na g\232re gerekli tarhiyat i\337lemini yapt\335ktan son)1(-)]TJ
T*
-0.03 Tw
[(ra, ihra\215 kayd\335yla teslimlere ait \205TV)-202(t)7(u)7(t)7(a)7(r)77(n)77( )7(t)7(e)7(c)7(i)7(l)7( )7(e)7(d)7(e)-1(-)]TJ
T*
0 Tc
0 Tw
[(cektir)55(.)]TJ
1.28847 -1.39405 TD
-0.005 Tc
0.129 Tw
(\334hra\215 kayd\335yla teslim edilen mallar\335n, ihracat\215\335ya)Tj
-1.28847 -1.13636 TD
0 Tc
0.139 Tw
(teslim tarihini takip eden ay ba\337\335ndan itibaren 3 ay)Tj
T*
-0.002 Tc
0.227 Tw
(i\215inde ihrac\335n\335n ger\215ekle\337mesi halinde, tecil edilen)Tj
T*
0 Tc
0 Tw
(ver)Tj
1.25879 0.00001 TD
-0.004 Tc
0.201 Tw
(gi, mal\335n ihra\215 edildi\333ini g\232steren g\237mr\237k \215\335k\335\337)Tj
-1.25879 -1.13636 TD
-0.002 Tc
0.043 Tw
(beyannamesinin asl\335 veya ilgili g\237mr\237k idaresi ya da)Tj
0 -1.13637 TD
-0.003 Tc
0.248 Tw
[(noter taraf\335ndan onaylanm\335\337 \232rne\333i ver)16(g)-3(i)-3( )-3(d)-3(a)-3(i)-3(r)-3(e)-3(s)-3(i)-3(n)-3(e)]TJ
0 -1.13636 TD
0 Tc
0.025 Tw
[(verilmek suretiyle terkin edilecektir)58(.)]TJ
1.28847 -1.39405 TD
-0.002 Tc
0.02 Tw
(\334hracat\335n yukar\335daki \337artlara uygun olarak ger\215ek-)Tj
-1.28847 -1.13636 TD
0.001 Tc
0.143 Tw
[(le\337tirilmemesi halinde, tecil olunan ver)22(g)1(i)1( )1(v)1(a)1(d)1(e)1( )1(t)1(a)1(r)1(i)2(-)]TJ
T*
-0.006 Tc
0.053 Tw
[(hinden itibaren 6183 say\335l\335 )50(A)-6(m)-6(m)-6(e)-6( )49(A)6(l)6(a)6(c)6(a)6(k)6(l)6(a)6(r)66(n)66(n)6( )13(T)64(a)-6(h)-6(-)]TJ
0 -1.13637 TD
-0.002 Tc
0.027 Tw
(sil Usul\237 Hakk\335nda Kanunun 51 inci maddesine g\232re)Tj
0 -1.13636 TD
0.153 Tw
[(belirlenen gecikme zamm\335 ile birlikte tahsil olunur)57(.)]TJ
T*
0.11 Tw
(Ancak, ihra\215 edilmek \337art\335yla teslim edilen mallar\335n)Tj
T*
-0.016 Tc
-0.028 Tw
(213 say\335l\335 )Tj
3.93744 0 TD
0 Tc
(V)Tj
0.61108 0 TD
[(er)18(gi Usul Kanununda belirtilen m\237cbir se)1(-)]TJ
-4.54853 -1.13636 TD
-0.017 Tw
(bepler nedeniyle ihra\215 edilememesi halinde, tecil edi)Tj
20.97002 0.00001 TD
(-)Tj
-20.97002 -1.13637 TD
-0.003 Tc
0.165 Tw
[(l)-3(e)-3(n)-3( )-3(v)-3(e)-3(r)15(gi, tecil edildi\333i tarihten itibaren 6183 say\335l\335)]TJ
0 -1.13636 TD
-0.035 Tw
[(A)-3(m)-3(m)-3(e)-3( )52(A)9(l)9(a)9(c)9(a)9(k)9(l)9(a)9(r)99(n)99(n)9( )16(T)67(ahsil Usul\237 Hakk\335nda Kanunun)]TJ
T*
0 Tc
-0.024 Tw
(48 inci maddesine g\232re ilgili d\232nemler i\215in ge\215erli te)Tj
20.97002 0 TD
(-)Tj
-20.97002 -1.13637 TD
0.025 Tw
(cil faizi ile birlikte tahsil edilir)Tj
12.25953 0 TD
(.)Tj
-10.97105 -1.39407 TD
-0.005 Tc
0.179 Tw
(2003/6467 say\335l\335 Bakanlar Kurulu Karar\335 ekinde)Tj
-1.28847 -1.13636 TD
0 Tc
0.105 Tw
(yer alan Kararnamede belirtilen ver)Tj
14.61655 0 TD
-0.009 Tc
(gi tutar\335 ile sat\335n)Tj
-14.61655 -1.13636 TD
-0.003 Tc
-0.007 Tw
(al\335nan baz ya\333dan \237retilen madeni ya\333lar\335n ihra\215 kay)Tj
20.97002 0 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
-0.001 Tc
0.05 Tw
[(d\335yla tesliminde tecil- terkin i\337leyi\337ini a\215\335klamak ge)3(-)]TJ
0 -1.13636 TD
0 Tc
0.025 Tw
(rekirse; )Tj
1.28847 -1.39405 TD
0.214 Tw
(-Madeni ya\333 imal eden \237reticiler)Tj
13.91418 0.00001 TD
-0.0001 Tc
(,)Tj
0.71379 0 Td
0 Tc
0 Tw
(\237retimlerinde)Tj
-15.91645 -1.13637 TD
-0.009 Tc
0.075 Tw
(girdi olarak kulland\335klar\335 baz ya\333\335n\335 2003/6467 say\335l\335)Tj
0 -1.13636 TD
-0.002 Tc
-0.018 Tw
(Bakanlar Kurulu Karar\335 ekinde yer alan Kararnamede)Tj
T*
0 Tc
0.102 Tw
(belirtilen ver)Tj
5.22083 0.00001 TD
-0.004 Tc
[(gi tutar\335na g\232re ( 5 Kr/Kg) sat\335n alabil)-3(-)]TJ
-5.22083 -1.13637 TD
0 Tc
0.027 Tw
[(mek i\215in, (Ek-18) "T)70(alep ve )19(T)70(aahh\237tname" ile )37(YMM)]TJ
0 -1.13636 TD
-0.001 Tc
0.042 Tw
(veya Noterlerce onaylanm\335\337 "Sanayi Sicil Belgesi"ni)Tj
T*
0 Tc
0.323 Tw
[(s)7(a)7(t)77(c)77( d)7(u)7(r)7(u)7(m)7(u)7(n)7(d)7(a)7(k)7(i)7<2085>7(T)7(V)-562(m\237kelleflerine )-7(vermeleri)]TJ
0 -1.13637 TD
0 Tw
(gerekmektedir)Tj
5.71948 -0.00001 TD
-0.0039 Tc
(.)Tj
0.5191 0 Td
-0.004 Tc
0.027 Tw
(S\232z konusu belgeleri alan sat\335c\335lar ise)Tj
-6.23857 -1.13636 TD
-0.003 Tc
0.048 Tw
(teslim konusu baz ya\333\335 i\215in hesaplayacaklar\335 \232zel t\237)Tj
20.97002 0.00001 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
0.247 Tw
(ketim ver)Tj
4.03267 0.00001 TD
(gisini, ilgili d\232nem \205TV)Tj
11.1063 0.00001 TD
0 Tw
(beyannamesine)Tj
-15.13897 -1.13637 TD
0.109 Tw
(kaydetmek suretiyle beyan edecekler)Tj
15.0858 0.00001 TD
(,)Tj
0.60929 0 Td
0 Tw
(beyannamele)Tj
5.27494 0.00001 TD
(-)Tj
-20.97002 -1.13638 TD
-0.003 Tc
0.11 Tw
(rine ise al\335c\335dan al\335nan ka\337eli sanayi sicil belgesi ve)Tj
0 -1.13636 TD
0 Tw
[(EPDK taraf\335ndan verilen madeni ya\333 lisans\335 ile 5 Se)-1(-)]TJ
T*
0 Tc
0.032 Tw
(ri No.lu \205TV)Tj
5.74355 0.00001 TD
0 Tw
(Genel )Tj
2.65174 0.00001 TD
0.032 Tw
[(T)70(ebli\333i ekinde yer alan, (Ek-18))]TJ
-8.39529 -1.13638 TD
-0.004 Tc
0.025 Tw
[(")-4(T)65(a)-4(l)-4(e)-4(p)-4( )-4(v)-4(e)-4( )15(T)66(aahh\237tname"nin asl\335n\335 ekleyeceklerdir)53(.)]TJ
1.28847 -1.39406 TD
-0.008 Tc
0.06 Tw
(Buna g\232re, madeni ya\333 imalat\215\335lar\335, sat\335n ald\335klar\335)Tj
-1.28847 -1.13637 TD
-0.003 Tc
0.056 Tw
(baz ya\333\335n\335 girdi olarak kullanarak teslim alma tarihi-)Tj
0 -1.13636 TD
0 Tc
-0.003 Tw
[(ni takip eden ay ba\337\335ndan itibaren 3 ay i\215erisinde ma)2(-)]TJ
ET
Q
endstream
endobj
12 0 obj
<<
/Length 11792
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 52 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(58)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 64.6002 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0.025 Tw
[(V)6(E)6(R)6(G)66( )6(D)6<86>6(N)6(Y)90(ASI, SA)91(YI 335, )17(TEMMUZ 2009 )]TJ
ET
0 0 0 0 k
52 181.1451 483 530.799 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 53 703.4213 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.003 Tw
(deni ya\333 \237retip ihra\215 kayd\335yla teslim ettiklerini tevsik)Tj
0 -1.13636 TD
0.006 Tw
[(e)-2(d)-2(e)-2(n)-2( )35(YMM \237retim raporunu baz ya\333\335 satan \205TV)-240(m)-2<9F>-2(-)]TJ
T*
-0.003 Tc
0.108 Tw
[(kellefinin ba\333l\335 bulundu\333u ilgili ver)17(g)2(i)2( )2(d)2(a)2(i)2(r)2(e)2(s)2(i)2(n)2(e)2( )2(a)2(y)2(n)2]TJ
T*
0 Tc
0.242 Tw
[(s\237re i\215inde ibraz edeceklerdir)57(.)8( )8(D)8(o)8(l)8(a)8(y)88(s)88(y)8(l)8(a)8(,)8( )8(m)8(a)8(d)8(e)8(n)8(i)]TJ
T*
-0.004 Tc
0.183 Tw
(ya\333 imalat\215\335lar\335n\335n bu \337ekilde imal ettikleri madeni)Tj
0 -1.13637 TD
-0.002 Tc
0.165 Tw
(ya\333lar\335 ihra\215 kayd\335yla teslimlerine ili\337kin uygulama)Tj
0 -1.13636 TD
0 Tc
-0.033 Tw
[(bir \232nceki b\232l\237mde belirtilen esaslar \215er\215evesinde ya)3(-)]TJ
T*
-0.005 Tc
-0.016 Tw
[(p)1212(l)12(a)12(c)12(a)12(k)12(t)1212(r)51(.)2( )22(m)2(a)2(l)2(a)2(t)2<8D>22(l)2(a)2(r)36(, baz ya\333 al\335m\335 nedeniyle y\237klen)-3(-)]TJ
T*
-0.002 Tc
0.13 Tw
[(di\333i 5 Kr/Kg tutar\335ndaki \232zel t\237ketim ver)18(g)-2(i)-2(s)-2(i)-2(n)-2(i)-2(,)-2( )-2(b)-2(u)]TJ
T*
0.001 Tc
0.125 Tw
(kapsamda teslim ettikleri madeni ya\333a ili\337kin tahsil)Tj
T*
-0.006 Tc
0.035 Tw
[(e)-6(d)-6(i)-6(l)-6(e)-6(n)-6( )-6<85>-6(T)-6(V)-273(tutar\335n\335n mevcut olmas\335 halinde bu tutar)-4(-)]TJ
T*
-0.007 Tc
0.004 Tw
[(d)-7(a)-7(n)-7( )-7(i)-7(n)-7(d)-7(i)-7(r)-7(e)-7(b)-7(i)-7(l)-7(e)-7(c)-7(e)-7(k)-7(l)-7(e)-7(r)34(, indirilemeyen k\335s\335m ise ihracat\335n)]TJ
T*
-0.002 Tc
0.008 Tw
[(ger\215ekle\337mesiyle birlikte sat\335lan mal\335n maliyetine ek)2(-)]TJ
T*
0 Tc
0 Tw
[(lenecektir)56(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 67.1732 525.5867 Tm
0 Tr
0 0 0 1 k
0.005 Tc
0.108 Tw
[(2.2.3-(I) Say\335l\335 Listede D\335\337\335ndaki Mallar\335n \334h)4(-)]TJ
0 -1.13636 TD
0 Tc
0.058 Tw
[(r)-5(a)-5<8D>-5( )-5(K)-5(a)-5(y)-5(d)-5-5(y)-5(l)-5(a)-5( )18(T)92(esliminde )17(T)92(ecil -T)93(erkin Uygula)-1(-)]TJ
T*
0.018 Tc
0 Tw
(mas\335)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 67.1732 485.2521 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.013 Tw
[<85>-4(T)-4(V)-249(kapsam\335na giren mallar\335n ihra\215 edilmek \237ze)-1(-)]TJ
-1.28847 -1.13636 TD
-0.002 Tc
0.09 Tw
[(re ihracat\215\335lara tesliminde hesaplanan \205TV'nin ihra)1(-)]TJ
T*
0.092 Tw
(cat\215\335dan tahsil edilmemesi \337art\335yla, m\237kelleflerin ta)Tj
21.01549 0 TD
0 Tc
(-)Tj
-21.01549 -1.13637 TD
-0.002 Tc
0.209 Tw
(lebi \237zerine tecil edilmesi m\237mk\237n bulunmaktad\335r)Tj
21.09824 0.00001 TD
0 Tc
(.)Tj
-21.09824 -1.13637 TD
-0.004 Tc
0.096 Tw
[(Bu uygulama, ihracat\215\335n\335n do\333rudan \205TV)-331(m)-4<9F>-4(k)-4(e)-4(l)-4(l)-4(e)-4(f)-4(-)]TJ
0 -1.13636 TD
-0.005 Tc
0.052 Tw
[(lerinden sat\335n ald\335klar\335 mallar i\215in s\232z konusudur)52(.)-5( )-5-5(h)-5(-)]TJ
T*
-0.003 Tc
-0.006 Tw
(ra\215 kayd\335yla yap\335lacak teslimler i\215in cins, nitelik veya)Tj
T*
-0.005 Tc
0.029 Tw
[(miktar konusunda bir s\335n\335rlama bulunmamaktad\335r)52(.)-5( )-5-5(h)-5(-)]TJ
T*
-0.002 Tc
-0.017 Tw
(ra\215 kayd\335yla teslimde bulunan \205TV)Tj
14.39786 0.00001 TD
0 Tc
(m\237kellefleri tara)Tj
6.61762 0 TD
(-)Tj
-21.01548 -1.13637 TD
-0.002 Tc
0.154 Tw
(f\335ndan d\237zenlenecek faturada, mal bedeli \237zerinden)Tj
0 -1.13636 TD
0.001 Tc
0.374 Tw
(hesaplanan \205TV)Tj
7.74577 0 TD
-0.001 Tc
(ayr\335ca g\232sterilecek ve faturaya:)Tj
-7.74577 -1.13637 TD
-0.004 Tc
0.077 Tw
[(")-4<85>-4(T)-4(V)-314(Kanununun 8 inci maddesinin 2 numaral\335 f\335k)-2(-)]TJ
0 -1.13636 TD
0 Tc
-0.013 Tw
(ras\335 h\237km\237ne g\232re ihra\215 edilmek \237zere teslim edilmi\337)Tj
T*
-0.007 Tc
0.207 Tw
[(o)-7(l)-7(u)-7(p)-7( )-7<85>-7(T)-7(V)-447(t)-10(a)-10(h)-10(s)-10(i)-10(l)-10( )-10(e)-10(d)-10(i)-10(l)-10(m)-10(e)-10(m)-10(i)-10-10(t)-10(i)-10(r)50(." ibaresi yaz\335lacakt\335r)49(.)]TJ
T*
-0.002 Tc
0.02 Tw
(M\237kellef taraf\335ndan bu d\232neme ait \205TV)Tj
16.46225 0.00001 TD
0 Tc
0 Tw
[(beyanname)1(-)]TJ
-16.46225 -1.13637 TD
-0.003 Tc
-0.03 Tw
(sinde, ihra\215 kayd\335yla yap\335lan teslim bedeli ve bu bedel)Tj
0 -1.13636 TD
-0.002 Tc
0.065 Tw
[(\237zerinden hesaplanan, ancak ihracat\215\335dan tahsil edil)2(-)]TJ
T*
0 Tc
0.011 Tw
[(meyen \205TV)-243(de beyan edilecektir)56(. )18(V)111(er)17(gi daireleri m\237)1(-)]TJ
T*
0.23 Tw
(kellefin bu beyan\335na g\232re gerekli tarhiyat i\337lemini)Tj
0 -1.13637 TD
-0.003 Tc
0.012 Tw
[(yapt\335ktan sonra, ihra\215 kayd\335yla teslimlere ait \205TV)-245(t)-3(u)-3(-)]TJ
0 -1.13636 TD
-0.007 Tc
0.025 Tw
[(tar\335n\335 tecil edecektir)50(.)-7( )]TJ
1.28847 -1.39407 TD
-0.005 Tc
0.138 Tw
(\334hra\215 kayd\335yla teslim edilen mallar\335n, ihracat\215\335ya)Tj
-1.28847 -1.13636 TD
0 Tc
0.144 Tw
(teslim tarihini takip eden ay ba\337\335ndan itibaren 3 ay)Tj
T*
-0.002 Tc
0.236 Tw
(i\215inde ihrac\335n\335n ger\215ekle\337mesi halinde, tecil edilen)Tj
22.37902 46.22762 TD
0.053 Tw
[(v)-2(e)-2(r)16(gi, mal\335n ihra\215 edildi\333ini g\232steren g\237mr\237k beyan-)]TJ
0 -1.13636 TD
-0.003 Tc
0.034 Tw
[(namesinin [(II), (III) ve (IV) say\335l\335 listelerdeki malla)-1(-)]TJ
T*
-0.005 Tc
0.049 Tw
[(r\335n serbest b\232lgeden ihrac\335nda ayr\335ca "Serbest B\232lge)-3(-)]TJ
T*
0.002 Tc
0.182 Tw
[(l)2(e)2(r)2(d)2(e)2(n)2( )39(Y)102(a)8(p)88(l)8(a)8(n)8( )88(h)8(r)8(a)8(c)8(a)8(t)8( )21(T)72(eslimlerine \334li\337kin Bildirim)]TJ
T*
0.092 Tw
[(1)2(4)2( S)2(e)2(r)2(i)2( N)2(o)2(.)2(l)2(u)2<2085>2(T)2(V)-325(G)2(e)2(n)2(e)2(l)2( )18(T)72(ebli\333i )-2((EK:20)" )-2(ile )-2(giri\337)]TJ
0 -1.13637 TD
-0.005 Tc
0.142 Tw
(ve \215\335k\335\337la ilgili serbest b\232lge i\337lem formlar\335n\335n] asl\335)Tj
0 -1.13636 TD
0 Tc
0.096 Tw
(veya ilgili g\237mr\237k idaresi, noter ya da yeminli mali)Tj
T*
-0.001 Tc
0.013 Tw
[(m\237\337avir taraf\335ndan onaylanm\335\337 \232rne\333i ver)18(g)-1(i)-1( )-1(d)-1(a)-1(i)-1(r)-1(e)-1(s)-1(i)-1(n)-1(e)]TJ
T*
0 Tc
0.025 Tw
[(verilmek suretiyle terkin edilecektir)58(.)]TJ
1.28847 -1.39405 TD
-0.004 Tc
0.243 Tw
[(Bu mallar\335n serbest b\232lgelerden ihrac\335nda ver)16(g)-4(i)]TJ
-1.28847 -1.13637 TD
0.001 Tc
0.009 Tw
[(dairelerinin terkin i\337leminden \232nce, ihra\215 edilen mal)5(-)]TJ
0 -1.13636 TD
-0.001 Tc
0.114 Tw
(lar\335n serbest b\232lgeye giri\337i ve serbest b\232lgeden yurt)Tj
T*
-0.006 Tc
0.045 Tw
[(d\335\337\335na \215\335k\335\337\335yla ilgili serbest b\232lge i\337lem formlar\335nda)-3(-)]TJ
T*
0 Tc
0.06 Tw
[(ki bilgilerin ilgili serbest b\232lge m\237d\237rl\237\333\237nden teyi)2(-)]TJ
T*
-0.005 Tc
0.025 Tw
[(dini almalar\335 \337artt\335r)51(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 385.0499 527.8968 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(15)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 313.3425 510.2521 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.029 Tw
(\334hracat\335n yukar\335daki \337artlara uygun olarak ger\215ek-)Tj
-1.28847 -1.13636 TD
0.002 Tc
0.039 Tw
[(le\337memesi halinde tecil edilen ver)22(g)2(i)2(,)2( )2(v)2(a)2(d)2(e)2( )2(t)2(a)2(r)2(i)2(h)2(i)2(n)2(d)2(e)2(n)]TJ
T*
-0.003 Tc
0.045 Tw
(itibaren 6183 say\335l\335 Kanunun 51 inci maddesine g\232re)Tj
T*
-0.002 Tc
0.057 Tw
[(belirlenen gecikme zamm\335 ile birlikte \205TV)-288(m)-2<9F>-2(k)-2(e)-2(l)-2(l)-2(e)-1(-)]TJ
T*
0 Tc
0.12 Tw
(finden tahsil edilecektir)Tj
9.6252 0 TD
(.)Tj
0.56504 0 TD
-0.005 Tc
(Ancak ihracat\335n )Tj
6.75166 0 TD
0 Tc
(V)Tj
0.61109 0 TD
0 Tw
(er)Tj
0.75878 0.00001 TD
0.12 Tw
(gi Usul)Tj
-18.31177 -1.13638 TD
-0.034 Tw
(Kanununda belirtilen m\237cbir sebepler nedeniyle s\237re)Tj
21.01549 0.00001 TD
(-)Tj
-21.01549 -1.13637 TD
0.001 Tc
0.298 Tw
(sinde ger\215ekle\337memi\337 olmas\335 halinde, tecil edilen)Tj
0 -1.13636 TD
-0.003 Tc
-0.011 Tw
[(v)-3(e)-3(r)15(gi, tecil edildi\333i tarihten itibaren 6183 say\335l\335 Kanu-)]TJ
T*
0 Tc
0.107 Tw
(nun 48 inci maddesine g\232re ilgili d\232nemler i\215in ge)Tj
21.0155 0 TD
(-)Tj
-21.0155 -1.13637 TD
0.025 Tw
[(\215erli tecil faizi ile birlikte tahsil edilecektir)59(. )]TJ
1.28847 -1.39406 TD
-0.007 Tc
0.008 Tw
[(A)-7(n)-7(c)-7(a)-7(k)-7(,)-7( )-7(K)-7(D)-7(V)-248(uygulamas\335 a\215\335s\335ndan ihracat istisna)-5(-)]TJ
-1.28847 -1.13636 TD
-0.006 Tc
0.025 Tw
(s\335 kapsam\335nda kabul edilen;)Tj
1.28847 -1.39405 TD
-0.0003 Tc
(-)Tj
0.86733 0 TD
-0.002 Tc
0.302 Tw
(T\237rkiye'de ikamet etmeyen yolculara yap\335lan)Tj
-0.86733 -1.13636 TD
0 Tc
0.025 Tw
(mal teslimler)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 371.346 344.3929 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(16)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 378.346 342.0829 Tm
0 Tr
0 0 0 1 k
0 Tc
(,)Tj
-5.90941 -1.39407 TD
-0.0003 Tc
(-)Tj
0.82202 0 Td
-0.004 Tc
0.257 Tw
(T\237rkiye'de ikamet etmeyenlere d\232viz kar\337\335l\335\333\335)Tj
-0.82202 -1.13636 TD
-0.007 Tc
0.056 Tw
(yap\335lan sat\335\337lar)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 379.131 316.5583 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(17)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 386.131 314.2481 Tm
0 Tr
0 0 0 1 k
0.002 Tc
0.056 Tw
[(\(uygulamada bilinen \337ekli ile ba)4(-)]TJ
-6.61714 -1.13636 TD
0 Tc
0.025 Tw
(vul ticareti\), )Tj
0 -1.39405 TD
-0.0042 Tc
(-)Tj
0.59968 0 Td
-0.004 Tc
[(Serbest b\232lgedeki al\335c\335lara teslimler)38(,)-4( )]TJ
-0.59968 -1.39405 TD
-0.0003 Tc
(-)Tj
0.5709 0 Td
0 Tc
[(Y)100(etkili antrepolara teslimler ile )]TJ
-0.5709 -1.39407 TD
-0.0049 Tc
(-)Tj
0.60369 0 Td
-0.005 Tc
0.03 Tw
[(G\237mr\237k hatt\335 d\335\337\335 e\337ya sat\335\337 ma\333azalar\335 ve depo)-3(-)]TJ
-0.60369 -1.13636 TD
-0.006 Tc
0.145 Tw
(lar\335na yap\335lan teslimeler \205TV)Tj
12.62322 0.00001 TD
-0.015 Tc
(uygulamas\335 a\215\335s\335n)Tj
7.1038 0.00001 TD
0 Tc
(-)Tj
-19.72702 -1.13637 TD
-0.003 Tc
0.051 Tw
(dan ihracat istisnas\335 kapsam\335nda kabul ediledi\333in)Tj
19.72702 0.00001 TD
0 Tc
(-)Tj
-19.72702 -1.13637 TD
-0.002 Tc
0.006 Tw
[(den bu kapsamda ihra\215 kayd\335yla teslim uygulama)1(-)]TJ
0 -1.13636 TD
-0.005 Tc
0.025 Tw
[(s\335da ge\215erlili\333i bulunmamaktad\335r)52(.)]TJ
ET
0 0 0 0 k
52 76.425 483 62.045 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 53.6667 131.3158 Tm
0 Tr
0 0 0 1 k
0.001 Tc
0.024 Tw
[(1)1(5)1( 1)1(4)1( S)1(e)1(r)1(i)1( N)1(o)1(.)1(l)1(u)1<2085>1(z)1(e)1(l)1( )18(T)1<9F>1(k)1(e)1(t)1(i)1(m)1( )18(V)112(e)1(r)19(g)1(i)1(s)1(i)1( G)1(e)1(n)1(e)1(l)1( )18(T)71(ebli\333i'nin )-1(4 )-1<9F6E639F20>-1(maddesi )-1(ile )-1(eklenmi\337tir)58(.)]TJ
0 -1.22222 TD
-0.004 Tc
0.033 Tw
[(1)-4(6)-4( )51(A)88(yr\335nt\335lar i\215in bkn. 43 Seri No.lu KDV)-269(G)-4(e)-4(n)-4(e)-4(l)-4( )13(T)66(e)-4(b)-4(l)-4(i)-4-4(i)-4(,)-4( )-4(4)-4(3)-4( )-4(S)-4(e)-4(r)-4(i)-4( )-4(N)-4(o)-4(.)-4(l)-4(u)-4( )-4(K)-4(D)-4(V)-269(G)-4(e)-4(n)-4(e)-4(l)-4( )14(T)66(ebli\333i 28.07.1994 tarih ve 22004 say\335l\335 Resmi)]TJ
1.5556 -1.2222 TD
-0.008 Tc
[(Gazete'de )8(yay\335mlanm\335\337t\335r)49(.)-8( )]TJ
-1.5556 -1.2222 TD
0 Tc
0 Tw
(17 )Tj
1.2343 0 TD
-0.004 Tc
0.039 Tw
[(A)88(yr\335nt\335lar i\215in bkn. 61 Seri No.lu KDV)-276(G)-4(e)-4(n)-4(e)-4(l)-4( )14(T)66(e)-4(b)-4(l)-4(i)-4-4(i)-4(,)-4( )-4(6)-4(1)-4( )-4(S)-4(e)-4(r)-4(i)-4( )-4(N)-4(o)-4(.)-4(l)-4(u)-4( )-4(K)-4(D)-4(V)-276(G)-4(e)-4(n)-4(e)-4(l)-4( )14(T)66(ebli\333i 01.03.1997 tarih ve 22920 say\335l\335 Res)-2(-)]TJ
0.3212 -1.2222 TD
-0.007 Tc
0.032 Tw
[(mi )7(Gazete'de )7(yay\335mlanm\335\337t\335r)50(.)-7( )]TJ
ET
0 J 0 j 10 M []0 d 0.3 w
0 0 0 1 K
52.417 143.872 m
129.142 143.872 l
S
Q
endstream
endobj
13 0 obj
<<
/Length 11608
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 421.2059 52.0321 Tm
0 Tr
0 0 0 1 k
-0.056 Tc
0.025 Tw
(VERG\334 D\206NY)Tj
5.79238 0.00001 TD
-0.05 Tc
(ASI, SA)Tj
3.0278 0.00001 TD
(YI 335, )Tj
3.21807 0.00001 TD
(TEMMUZ 2009 )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 528.45 52.0321 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(59)Tj
ET
0 0 0 0 k
55 194.557 482 516.32 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 70.1732 702.3546 Tm
0 Tr
0 0 0 1 k
0 Tc
0.008 Tw
[(2.2.4-Serbest )3(B\232lgeler)18(e )40(Y)111(a)-3(p)-3-3(l)-3(a)-3(n)-3<20DC>-3(h)-3(r)-3(a)-3<8D>-3( K)-3(a)-3(y)-3(d)-3-3(y)-3(l)-3(a)]TJ
0 -1.13636 TD
0.004 Tc
0.003 Tw
[(T)96(e)4(s)4(l)4(i)4(m)4(d)4(e)4( T)95(e)4(c)4(i)4(l)4( )-18(-)4(T)97(erkin )-22(Uygulamas\335)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 70.1732 674.52 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.005 Tw
[<85>-4(T)-4(V)-242(kapsam\335na giren mallar\335n ihra\215 edilmek \237ze)-1(-)]TJ
-1.28847 -1.13636 TD
-0.002 Tc
0.081 Tw
[(re ihracat\215\335lara tesliminde hesaplanan \205TV'nin ihra)1(-)]TJ
T*
0.083 Tw
[(cat\215\335dan tahsil edilmemesi \337art\335yla, m\237kelleflerin ta)2(-)]TJ
T*
0.199 Tw
[(lebi \237zerine tecil edilmesi m\237mk\237n bulunmaktad\335r)56(.)]TJ
T*
-0.004 Tc
0.087 Tw
[(Bu uygulama, ihracat\215\335n\335n do\333rudan \205TV)-322(m)-4<9F>-4(k)-4(e)-4(l)-4(l)-4(e)-4(f)-4(-)]TJ
T*
-0.005 Tc
0.046 Tw
[(lerinden sat\335n ald\335klar\335 mallar i\215in s\232z konusudur)52(.)-5( )-5-5(h)-5(-)]TJ
T*
-0.003 Tc
-0.013 Tw
(ra\215 kayd\335yla yap\335lacak teslimler i\215in cins, nitelik veya)Tj
T*
-0.005 Tc
0.02 Tw
(miktar konusunda bir s\335n\335rlama bulunmamaktad\335r)Tj
19.61763 0.00001 TD
-0.0001 Tc
(.)Tj
0.51945 0 Td
0 Tc
0 Tw
(\334h-)Tj
-20.13708 -1.13636 TD
-0.002 Tc
-0.024 Tw
[(ra\215 kayd\335yla teslimde bulunan \205TV)-209(m)-2<9F>-2(k)-2(e)-2(l)-2(l)-2(e)-2(f)-2(l)-2(e)-2(r)-2(i)-2( )-2(t)-2(a)-2(r)-2(a-)]TJ
0 -1.13637 TD
0.145 Tw
(f\335ndan d\237zenlenecek faturada, mal bedeli \237zerinden)Tj
0 -1.13636 TD
0.375 Tw
[(h)-2(e)-2(s)-2(a)-2(p)-2(l)-2(a)-2(n)-2(a)-2(n)-2( )-2<85>-2(T)-2(V)-609(ayr\335ca g\232sterilecek ve faturaya:)]TJ
T*
-0.004 Tc
0.07 Tw
[(")-4<85>-4(T)-4(V)-307(Kanununun 8 inci maddesinin 2 numaral\335 f\335k)-3(-)]TJ
0 -1.13637 TD
0 Tc
-0.02 Tw
(ras\335 h\237km\237ne g\232re ihra\215 edilmek \237zere teslim edilmi\337)Tj
0 -1.13636 TD
-0.007 Tc
0.198 Tw
[(o)-7(l)-7(u)-7(p)-7( )-7<85>-7(T)-7(V)-438(t)-10(a)-10(h)-10(s)-10(i)-10(l)-10( )-10(e)-10(d)-10(i)-10(l)-10(m)-10(e)-10(m)-10(i)-10-10(t)-10(i)-10(r)50(." ibaresi yaz\335lacakt\335r)49(.)]TJ
T*
-0.002 Tc
0.013 Tw
[(M\237kellef taraf\335ndan bu d\232neme ait \205TV)-245(b)-2(e)-2(y)-2(a)-2(n)-2(n)-2(a)-2(m)-2(e)-2(-)]TJ
T*
-0.003 Tc
0.076 Tw
(sinde, ihra\215 kayd\335yla yap\335lan teslim bedeli ve bu be)Tj
20.97004 0 TD
0 Tc
(-)Tj
-20.97004 -1.13637 TD
-0.002 Tc
0.178 Tw
(del \237zerinden hesaplanan, ancak ihracat\215\335dan tahsil)Tj
0 -1.13636 TD
0 Tc
0.066 Tw
[(edilmeyen \205TV)-297(de beyan edilecektir)56(. )18(V)111(er)17(gi daireleri)]TJ
T*
0.009 Tw
(m\237kellefin bu beyan\335na g\232re gerekli tarhiyat i\337lemini)Tj
T*
-0.003 Tc
0.006 Tw
[(yapt\335ktan sonra, ihra\215 kayd\335yla teslimlere ait \205TV)-239(t)-3(u)-3(-)]TJ
T*
-0.007 Tc
0.025 Tw
[(tar\335n\335 tecil edecektir)50(.)-7( )]TJ
1.28847 -1.39405 TD
-0.005 Tc
-0.022 Tw
(\334hra\215 kayd\335yla serbest b\232lgedeki al\335c\335ya teslim edi)Tj
19.68155 0 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
-0.003 Tc
-0.036 Tw
(len mallar\335n tecil-terkin uygulamas\335ndan yararlanabil)Tj
20.97002 0 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
-0.003 Tc
0.062 Tw
(mesi i\215in a\337a\333\335daki \337artlar\335n sa\333lanmas\335 gerekmekte-)Tj
0 -1.13636 TD
0 Tc
0 Tw
(dir)Tj
1.05566 0 TD
(.)Tj
0.23281 -1.39407 TD
-0.002 Tc
-0.026 Tw
(i-\334hracat\215\335ya teslim tarihini takip eden ay ba\337\335ndan)Tj
-1.28847 -1.13637 TD
0.025 Tw
(itibaren 3 ay i\215inde ihrac\335n\335n ger\215ekle\337mesi,)Tj
1.28847 -1.39405 TD
0.104 Tw
(ii-Mal\335n ihra\215 edildi\333ini g\232steren g\237mr\237k beyan-)Tj
-1.28847 -1.13636 TD
0 Tc
0.025 Tw
(namesinin tevsiki,)Tj
1.28847 -1.39407 TD
-0.005 Tc
0.223 Tw
(iii-Serbest b\232lgedeki al\335c\335ya teslim edilen mal\335n)Tj
-1.28847 -1.13636 TD
-0.003 Tc
-0.032 Tw
[<85>-3(T)-3(V)-203(Kanununa ekli (II), (III) ve (IV) say\335l\335 listelerde)-2(-)]TJ
T*
-0.006 Tc
0.025 Tw
(ki mallar aras\335nda yer almas\335)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 182.4319 277.9915 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(18)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 189.4319 275.6814 Tm
0 Tr
0 0 0 1 k
0 Tc
(,)Tj
-10.8417 -1.39406 TD
-0.001 Tc
0.156 Tw
(iv- Serbest b\232lgeye giri\337 ve \215\335k\335\337la ilgili serbest)Tj
-1.28847 -1.13636 TD
-0.003 Tc
0.025 Tw
(b\232lge i\337lem formlar\335n\335n tevsiki,)Tj
1.28847 -1.39406 TD
0 Tc
0.068 Tw
[(v-Serbest B\232lgelerden )37(Y)100(a)6(p)66(l)6(a)6(n)6( )66(h)6(r)6(a)6(c)6(a)6(t)6( )20(T)70(eslimleri-)]TJ
-1.28847 -1.13636 TD
0.002 Tc
-0.023 Tw
(ne \334li\337kin Bildirim (EK:20))Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 175.8915 222.3222 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(19)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 185.3857 220.0122 Tm
0 Tr
0 0 0 1 k
0 Tc
-0.023 Tw
(ile [(II), (III) ve (IV) sa-)Tj
-11.76234 -1.13636 TD
-0.004 Tc
-0.015 Tw
(y\335l\335 listelerdeki mallar i\215in asl\335 veya ilgili g\237mr\237k ida-)Tj
22.33357 44.98567 TD
-0.001 Tc
0.262 Tw
(resi, noter ya da yeminli mali m\237\337avir taraf\335ndan)Tj
0 -1.13636 TD
0 Tc
0.022 Tw
[(o)2(n)2(a)2(y)2(l)2(a)2(n)2(m)222( )2<9A>2(r)2(n)2(e)22(i)2( )2(v)2(e)2(r)19(gi dairesine verilmesi suretiyle)]TJ
T*
0.068 Tw
[(ihra\215 kayd\335yla teslim edilen mallara ili\337kin tecil edi)4(-)]TJ
T*
0.025 Tw
[(len ver)18(gi terkin edilecektir)57(.)]TJ
1.28847 -1.39405 TD
-0.004 Tc
0.234 Tw
[(Bu mallar\335n serbest b\232lgelerden ihrac\335nda ver)16(g)-4(i)]TJ
-1.28847 -1.13636 TD
0.001 Tc
0.001 Tw
[(dairelerinin terkin i\337leminden \232nce, ihra\215 edilen mal)5(-)]TJ
T*
-0.001 Tc
0.107 Tw
(lar\335n serbest b\232lgeye giri\337i ve serbest b\232lgeden yurt)Tj
T*
-0.006 Tc
0.037 Tw
[(d\335\337\335na \215\335k\335\337\335yla ilgili serbest b\232lge i\337lem formlar\335nda)-3(-)]TJ
T*
0 Tc
0.052 Tw
[(ki bilgilerin ilgili serbest b\232lge m\237d\237rl\237\333\237nden teyi)2(-)]TJ
T*
-0.005 Tc
0.025 Tw
(dini almalar\335 \337artt\335r)Tj
7.55733 0.00001 TD
0 Tc
(.)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 387.5499 589.33 Tm
0 Tr
0 0 0 1 k
0 Tc
(2)Tj
0.49996 0.00001 TD
(0)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 315.8425 571.6854 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.02 Tw
(\334hracat\335n yukar\335daki \337artlara uygun olarak ger\215ek-)Tj
-1.28847 -1.13636 TD
0.002 Tc
0.032 Tw
[(le\337memesi halinde tecil edilen ver)22(g)2(i)2(,)2( )2(v)2(a)2(d)2(e)2( )2(t)2(a)2(r)2(i)2(h)2(i)2(n)2(d)2(e)2(n)]TJ
T*
-0.003 Tc
0.039 Tw
(itibaren 6183 say\335l\335 Kanunun 51 inci maddesine g\232re)Tj
T*
-0.002 Tc
0.049 Tw
[(belirlenen gecikme zamm\335 ile birlikte \205TV)-281(m)-2<9F>-2(k)-2(e)-2(l)-2(l)-2(e)-1(-)]TJ
T*
0 Tc
0.112 Tw
[(finden tahsil edilecektir)57(. )55(A)5(n)5(c)5(a)5(k)5( )5(i)5(h)5(r)5(a)5(c)5(a)5(t)55(n)5( )18(V)111(er)18(gi Usul)]TJ
T*
[(Kanununda belirtilen m\237cbir sebepler nedeniyle s\237)2(-)]TJ
0 -1.13637 TD
0.001 Tc
0.134 Tw
(resinde ger\215ekle\337memi\337 olmas\335 halinde, tecil edilen)Tj
0 -1.13636 TD
-0.003 Tc
-0.017 Tw
[(v)-3(e)-3(r)15(gi, tecil edildi\333i tarihten itibaren 6183 say\335l\335 Kanu-)]TJ
T*
0 Tc
0.101 Tw
[(nun 48 inci maddesine g\232re ilgili d\232nemler i\215in ge)3(-)]TJ
T*
0.025 Tw
(\215erli tecil faizi ile birlikte tahsil edilecektir)Tj
17.1417 0 TD
(.)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 315.8425 443.8507 Tm
0 Tr
0 0 0 1 k
0 Tc
0.332 Tw
[(2.3-T)92(ecil-T)92(erkin )5(\336art)-5(l)-5(a)-5(r)-5-5(n)-5(a)-5( U)-5(y)-5(u)-5(l)-5(m)-5(a)-5(m)-5(a)-5(s)-5-5( H)-5(a-)]TJ
0 -1.13636 TD
0.025 Tw
(linde Uygulanacak M\237eyyideler)Tj
0 -1.39405 TD
0.245 Tw
[(2.3.1-M\237cbir)-477(Sebep Hali -Beklenilmedik Du-)]TJ
0 -1.13636 TD
0 Tw
(rum )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 315.8425 388.1814 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.067 Tw
[<85>-4(T)-4(V)-304(Kanunu'nun 8. maddesinin 1. f\335kras\335nda be)-3(-)]TJ
-1.28847 -1.13636 TD
-0.003 Tc
0.171 Tw
(lirtilen h\237k\237mlere uyulmamas\335 halinde, bu mallar\335n)Tj
T*
-0.001 Tc
-0.001 Tw
(tecil-terkin i\337lemi d\335\337\335ndaki ama\215larla tesliminde tarh)Tj
T*
0 Tc
0.174 Tw
(edilmesi gereken ver)Tj
8.65976 0 TD
-0.003 Tc
(gi tutar\335ndan, daha \232nce tahsil)Tj
-8.65976 -1.13636 TD
0 Tc
0.038 Tw
(edilen ver)Tj
3.99036 0.00001 TD
(ginin mahsubundan sonra kalan tutar)Tj
14.88652 0.00001 TD
(,)Tj
0.53818 0 Td
0 Tw
(vade)Tj
-19.41506 -1.13638 TD
-0.005 Tc
0.207 Tw
(tarihinden itibaren 6183 say\335l\335 )Tj
12.89322 0.00001 TD
0 Tc
0 Tw
(Amme )Tj
3.12394 0.00001 TD
-0.013 Tc
(Alacaklar\335n\335n)Tj
-16.01716 -1.13637 TD
0 Tc
(T)Tj
0.54101 0.00001 TD
-0.002 Tc
0.039 Tw
(ahsil Usul\237 Hakk\335nda Kanunun 51 inci maddesinde)Tj
-0.54101 -1.13637 TD
0 Tc
0 Tw
(belirlenen )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F2 1 Tf
11 0 0 11 348.8052 300.6814 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.037 Tw
(gecikme zamm\335 ile birlikte al\335c\335dan tahsil)Tj
-4.28508 -1.13636 TD
0 Tc
0 Tw
[(edilir)55(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 331.7813 288.1814 Tm
0 Tr
0 0 0 1 k
0 Tc
0.181 Tw
[(Ancak, tecil edilen ver)19(g)10(i)10(n)10(i)10(n)10( )10(2)10(1)10(3)10( )10(s)10(a)10(y)1010(l)1010( )19(V)111(er)17(gi)]TJ
-2.73745 -1.13636 TD
-0.003 Tc
-0.012 Tw
[(Usul Kanununda belirtilen m\237cbir sebepler dolay\335s\335y)-1(-)]TJ
T*
0 Tc
0.064 Tw
[(la terkin edilememesi halinde bu ver)20(gi, tecil edildi\333i)]TJ
T*
-0.005 Tc
-0.002 Tw
[(tarihten itibaren 6183 say\335l\335 )51(A)-5(m)-5(m)-5(e)-5( )50(A)7(l)7(a)7(c)7(a)7(k)7(l)7(a)7(r)77(n)77(n)7( )14(T)65(a)-5(h)-5(-)]TJ
T*
-0.002 Tc
0.027 Tw
(sil Usul\237 Hakk\335nda Kanunun 48 inci maddesine g\232re)Tj
0 -1.13637 TD
0 Tc
-0.01 Tw
(ilgili d\232nemler i\215in ge\215erli)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F2 1 Tf
11 0 0 11 420.9696 225.6814 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
-0.01 Tw
(tecil faizi ile birlikte al\335c\335-)Tj
-10.84548 -1.13636 TD
0 Tc
0.025 Tw
(dan tahsil edilir)Tj
6.49555 0.00001 TD
(.)Tj
ET
0 0 0 0 k
55 84.758 483 62.046 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 56.6667 139.6491 Tm
0 Tr
0 0 0 1 k
-0.005 Tc
0.098 Tw
[(1)-5(8)-5( )-213<85>-5(T)-5(V)-335(Kanununa ekli (I) say\335l\335 listelerdeki mallar\335n serbest b\232lgedeki al\335c\335ya ihra\215 kayd\335yla teslim uygulamas\335ndan yararlanmas\335)]TJ
1.55556 -1.22222 TD
-0.004 Tc
0.025 Tw
(m\237mk\237n bulunmamaktad\335r)Tj
10.75132 0 TD
0 Tc
(.)Tj
-12.3069 -1.2222 TD
0.001 Tc
-0.009 Tw
[(1)1(9)1( )-314(S)1(e)1(r)1(b)1(e)1(s)1(t)1( )1(B)1<9A>1(l)1(g)1(e)1(l)1(e)1(r)1(d)1(e)1(n)1( )39(Y)101(a)7(p)77(l)7(a)7(n)7( )77(h)7(r)7(a)7(c)7(a)7(t)7( )20(T)71(eslimlerine \334li\337kin Bildirim (EK:20),14 Seri No.lu \205zel )21(T)1<9F>1(k)1(e)1(t)1(i)1(m)1( )19(V)112(e)1(r)19(g)1(i)1(s)1(i)1( )1(G)1(e)1(n)1(e)1(l)1( )19(T)71(e)2(b)2(l)2(i)22(i)2( )2(e)2(k)2(i)2(n)2(-)]TJ
1.5556 -1.2222 TD
-0.005 Tc
0.025 Tw
(de yer almaktad\335r)Tj
6.91328 0.00001 TD
0 Tc
(.)Tj
-8.4688 -1.2222 TD
0.026 Tw
[(20 )-280(14 )1(Seri )1(No.lu )1(\205zel )19(T\237ketim )20(V)111(er)17(gisi )1(Genel )19(T)70(e)-1(b)-1(l)-1(i)-1-1(i)-1(n)-1(i)-1(n)-1( 4)-1<209F>-1(n)-1(c)-1<9F>-1( m)-1(a)-1(d)-1(d)-1(e)-1(s)-1(i)-1( i)-1(l)-1(e)-1( e)-1(k)-1(l)-1(e)-1(n)-1(m)-1(i)-1-1(t)-1(i)-1(r)58(.)]TJ
ET
0 J 0 j 10 M []0 d 0.3 w
0 0 0 1 K
55.417 152.205 m
132.142 152.205 l
S
Q
endstream
endobj
14 0 obj
<<
/Length 11438
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 52 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(60)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 64.6002 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0.025 Tw
[(V)6(E)6(R)6(G)66( )6(D)6<86>6(N)6(Y)90(ASI, SA)91(YI 335, )17(TEMMUZ 2009 )]TJ
ET
0 0 0 0 k
52 212.84 483 499.104 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 67.1732 703.4213 Tm
0 Tr
0 0 0 1 k
-0.003 Tc
0.04 Tw
[4(h)4(r)4(a)4(c)4(a)4(t)44(n)4( )4<85>4(T)4(V)-274(Kanunu'nun 8. maddesinin 2.f\335kra)-3(-)]TJ
-1.28847 -1.13636 TD
0.001 Tc
-0.029 Tw
[(s\335nda belirtilen \337artlara uygun olarak ger\215ekle\337meme)3(-)]TJ
T*
0 Tc
0.077 Tw
[(si halinde tecil edilen ver)20(gi, vade tarihinden itibaren)]TJ
T*
-0.003 Tc
0.224 Tw
(6183 say\335l\335 Kanunun 51.maddesine g\232re belirlenen)Tj
T*
-0.008 Tw
[(gecikme zamm\335 ile birlikte \205TV)-225(m)-3<9F>-3(k)-3(e)-3(l)-3(l)-3(e)-3(f)-3(i)-3(n)-3(d)-3(e)-3(n)-3( )-3(t)-3(a)-3(h)-3(s)-3(i)-3(l)]TJ
0 -1.13637 TD
0.186 Tw
[(e)-3(d)-3(i)-3(l)-3(e)-3(c)-3(e)-3(k)-3(t)-3(i)-3(r)53(.)-3( )52(Ancak, ihracat\335n yukar\335daki \337artlara uy)-1(-)]TJ
0 -1.13636 TD
0.001 Tc
0.016 Tw
(gun olarak ger\215ekle\337tirilmemesi halinde, tecil olunan)Tj
T*
-0.004 Tc
0.024 Tw
[(v)-4(e)-4(r)14(gi vade tarihinden itibaren 6183 say\335l\335 )53(A)-4(m)-4(m)-4(e)-4( )51(A)-4(l)-4(a)-4(-)]TJ
T*
-0.002 Tc
0.205 Tw
[(c)14(a)14(k)14(l)14(a)14(r)1414(n)1414(n)14( )17(T)68(ahsil Usul\237 Hakk\335nda Kanunun 51 inci)]TJ
T*
0.045 Tw
[(maddesine g\232re belirlenen gecikme zamm\335 ile birlik)2(-)]TJ
T*
-0.003 Tc
0.093 Tw
[(t)-3(e)-3( )-3<85>-3(T)-3(V)-328(m\237kellefinden tahsil olunaca\333\335, \205TV)-327(K)-3(a)-3(n)-3(u)-3(-)]TJ
T*
-0.005 Tc
0.025 Tw
[(nu'nun 8. maddesinin 2. f\335kras\335ndan anla\337\335lmaktad\335r)51(.)]TJ
1.28847 -1.39405 TD
0 Tc
0.098 Tw
[(B)4(u)4(n)4(a)4( g)4<9A>4(r)4(e)4(;)4( i)4(h)4(r)4(a)4(c)4(a)4(t)44(n)4( )15(VUK'unda )-4(belirtilen )-4(m\237cbir)]TJ
-1.28847 -1.13636 TD
0.001 Tc
0.054 Tw
(sebepler nedeniyle s\237resinde ger\215ekle\337memi\337 olmas\335)Tj
T*
0 Tc
0.003 Tw
[(halinde, tecil edilen ver)20(gi, tecil edildi\333i tarihten itiba)2(-)]TJ
T*
-0.003 Tc
0.017 Tw
[(ren 6183 say\335l\335 Kanunun 48.maddesine g\232re ilgili d\232)-2(-)]TJ
T*
0 Tc
0.012 Tw
[(nemler i\215in ge\215erli tecil faizi ile birlikte \205TV)-241(m\237kel)1(-)]TJ
T*
0.076 Tw
(lefinden tahsil edilecektir)Tj
10.25903 0.00001 TD
-0.0029 Tc
(.)Tj
0.57017 0 Td
-0.003 Tc
(\334hra\215 kayd\335yla teslimlerde)Tj
-10.8292 -1.13637 TD
0 Tc
0.001 Tw
[(KDV)-234(Kanunu'nun 1)36(1. maddesi h\237km\237nce)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 236.7911 477.8967 Tm
0 Tr
0 0 0 1 k
0 Tc
(2)Tj
0.49996 0.00001 TD
(1)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 243.7911 475.5867 Tm
0 Tr
0 0 0 1 k
-0.0079 Tc
(;)Tj
0.51322 0 Td
-0.008 Tc
0 Tw
(\334hracat\335n)Tj
-17.85786 -1.13636 TD
0 Tc
0.199 Tw
(m\237cbir sebepler veya beklenmedik durumlar nede)Tj
21.01548 0.00001 TD
(-)Tj
-21.01548 -1.13637 TD
0.001 Tc
0.092 Tw
(niyle \237\215 ay i\215inde ger\215ekle\337tirilememesi halinde, en)Tj
0 -1.13636 TD
-0.001 Tc
0.091 Tw
(ge\215 \237\215 ayl\335k s\237renin doldu\333u tarihten itibaren onbe\337)Tj
T*
-0.004 Tc
-0.003 Tw
(g\237n i\215inde ba\337vuran ihracat\215\335lara, Maliye Bakanl\335\333\335n)Tj
21.01548 0 TD
0 Tc
(-)Tj
-21.01548 -1.13637 TD
-0.004 Tc
0.088 Tw
[(ca veya Bakanl\335\333\335n uygun g\232rmesi halinde ver)16(g)-4(i)-4( )-4(d)-4(a)-4(-)]TJ
0 -1.13636 TD
0.001 Tc
0.096 Tw
[(irelerince \237\215 aya kadar ek s\237re verilebilece\333ine ili\337)4(-)]TJ
T*
-0.003 Tc
-0.025 Tw
[(kin d\237zenleme yer almas\335na kar\337\335n \205TV)-209(K)-3(a)-3(n)-3(u)-3(n)-3(u)-3(')-3(n)-3(u)-3(n)-3(-)]TJ
T*
-0.002 Tc
0.063 Tw
(da benzeri bir h\237k\237m bulunmamaktad\335r)Tj
15.94627 0 TD
0 Tc
(.)Tj
0.56276 0 Td
(Bu nedenle,)Tj
-16.50904 -1.13637 TD
-0.002 Tc
0.104 Tw
(ihracat\335n m\237cbir sebepler veya beklenmedik durum)Tj
21.01548 0 TD
0 Tc
(-)Tj
-21.01548 -1.13636 TD
0.001 Tc
0.079 Tw
(lar nedeniyle \237\215 ay i\215inde ger\215ekle\337tirilememesi ha)Tj
21.0155 0 TD
0 Tc
(-)Tj
-21.0155 -1.13637 TD
-0.002 Tw
[(l)4(i)4(n)4(d)4(e)4(,)4( )4(i)4(h)4(r)4(a)4(c)4(a)4(t)4<8D>44(y)4(a)4( )4(v)4(e)4(r)20(gi dairesince \237\215 aya kadar ek s\237)1(-)]TJ
0 -1.13636 TD
0.109 Tw
[(re verilebilmesi durumumunda ek s\237re KDV)-340(uygul-)]TJ
T*
-0.002 Tc
-0.023 Tw
[(mas\335 i\215in h\237k\237m ifade edecek ancak, \205TV)-210(u)-2(y)-2(g)-2(u)-2(l)-2(a)-2(m)-2(a)-2(-)]TJ
T*
-0.007 Tc
-0.013 Tw
(s\335 a\215\335s\335ndan h\237k\237m ifade etmeyecektir)Tj
15.04368 0.00001 TD
0 Tc
(.)Tj
0.43256 0.00001 TD
(Ancak, ihraca)Tj
5.53924 0.00001 TD
(-)Tj
-21.01548 -1.13638 TD
0.078 Tw
[(t)2626(n)26( )18(V)111(er)18(gi Usul Kanununda belirtilen m\237cbir sebepler)]TJ
0 -1.13636 TD
0.001 Tc
0.088 Tw
(nedeniyle s\237resinde ger\215ekle\337memi\337 olmas\335 halinde,)Tj
T*
0 Tc
0.038 Tw
(tecil edilen ver)Tj
6.00017 0.00001 TD
(gi, tecil edildi\333i tarihten itibaren 6183)Tj
-6.00017 -1.13637 TD
-0.003 Tc
0.061 Tw
[(say\335l\335 Kanunun 48 inci maddesine g\232re ilgili d\232nem)-1(-)]TJ
0 -1.13636 TD
0 Tc
0.014 Tw
[(ler i\215in ge\215erli tecil faizi ile birlikte tahsil edilecektir)60(.)]TJ
T*
-0.004 Tc
-0.023 Tw
(Gelir \334daresi Ba\337kanl\335\333\335'n\335n bu konudaki uygulama ile)Tj
22.37902 43.4395 TD
-0.001 Tc
0.013 Tw
(ilgili g\232r\237\337lerini yans\335tan \232rnek \232zelge \232zetle a\337a\333\335da)Tj
0 -1.13636 TD
-0.006 Tc
0.025 Tw
[(yer almaktad\335r)50(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
11 0 0 11 313.3425 675.5867 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
-0.022 Tw
[(")-1(.)-1(.)-1(.)-1<85>-1(T)-1(V)-212(mevzuat\335nda tecil-terkin uygulamas\335yla il-)]TJ
-1.28847 -1.13636 TD
0 Tc
0.09 Tw
[(gili olarak s\237r)37(esinde verilmeyen YMM \237r)37(etim tasdik)]TJ
T*
0.029 Tw
[(rapor)-1(unun s\237r)37(esinden sonra verilebilmesini sa\333laya-)]TJ
T*
0.001 Tc
0.007 Tw
[(cak m\237cbir sebep haline ili\337kin d\237zenleme bulunma)2(-)]TJ
T*
0 Tc
0.102 Tw
[(m)4(a)4(k)4(t)4(a)4(d)44(r)111(. Ek s\237r)36(e verilmesine y\232nelik h\237k\237m bulun)2(-)]TJ
T*
-0.001 Tc
0.156 Tw
(mamas\335 nedeniyle......m\237vekkilinizce, ihtirazi kay\335tla)Tj
T*
0 Tc
-0.021 Tw
[(\232denen \205TV)-211(nin iade edilmesi m\237mk\237n bulunmamak-)]TJ
T*
-0.007 Tc
0 Tw
[(tad\335r)104(.)-7(")]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 329.4284 590.3967 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(22)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 313.3425 572.7521 Tm
0 Tr
0 0 0 1 k
0 Tc
(V)Tj
0.61108 -0.00001 TD
-0.003 Tc
0.134 Tw
[(e)-3(r)15(g)-3(i)-3( )-3(i)-3(d)-3(a)-3(r)-3(e)-3(s)-3(i)-3(,)-3( )34(YMM raporunun baz\335 motorin al\335\337)]TJ
-1.89955 -1.13636 TD
-0.005 Tc
0.029 Tw
(faturalar\335n\335n da\333\335t\335m \337irketince posta ile g\232nderilmesi)Tj
0 -1.13637 TD
0 Tc
-0.023 Tw
[(nedeniyle ge\215 intikal etmesi, )39(YMM raporunun d\232nem)]TJ
0 -1.13636 TD
-0.002 Tc
0.086 Tw
[(s)-6(o)-6(n)-6(u)-6( )-6(i)-6-6(l)-6(e)-6(m)-6(l)-6(e)-6(r)-6(i)-6(n)-6( )35(YTL'ye uyarlanmas\335 nedeniyle s\237re)-1(-)]TJ
T*
-0.005 Tc
-0.001 Tw
[(s)-5(i)-5(n)-5(d)-5(e)-5( )-5(v)-5(e)-5(r)-5(i)-5(l)-5(m)-5(e)-5(m)-5(e)-5(s)-5(i)-5(,)-5( )33(YMM raporlar\335n\335n s\237resinde ibraz)]TJ
0 -1.13637 TD
0 Tc
0.061 Tw
[(edilmemesi, )38(YMM \237retim tasdik raporunun ve m\237h-)]TJ
0 -1.13636 TD
-0.005 Tc
0.118 Tw
[(r\237n bulundu\333u \215antan\335n \215al\335nmas\335 nedeniyle s\232z ko)-3(-)]TJ
T*
-0.002 Tc
0.037 Tw
(nusu raporlar\335n s\237resinde verilememesi gibi nedenle-)Tj
T*
0 Tc
0.245 Tw
[(ri ek s\237re verilmesini gerektirir nitelikte g\232r\237lme)3(-)]TJ
T*
-0.004 Tc
0.025 Tw
(mekte ve dolay\335s\335 ile ek s\237re vermemektedir)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 493.9666 462.5621 Tm
0 Tr
0 0 0 1 k
0 Tc
(.)Tj
0.24998 0.00001 TD
0 Tw
(23)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 313.3425 444.9175 Tm
0 Tr
0 0 0 1 k
0.003 Tc
0.191 Tw
[(2)-1(.)-1(3)-1(.)-1(2)-1(-)-1( )-1(M)-1(a)-1(l)-1(l)-1(a)-1(r)-1-1(n)-1( )21(T)95(e)3(c)3(i)3(l)3(-)3(T)95(erkin Kapsam\335nda Be)3(-)]TJ
0 -1.13636 TD
0 Tc
0 Tw
(lir)Tj
0.99951 0.00001 TD
0.15 Tw
(tilen S\237r)Tj
3.82598 0 TD
(ede \206r)Tj
2.9915 0 TD
0.01 Tc
(etimde Kullan\335ld\335\333\335n\335n )Tj
10.39098 0.00001 TD
0 Tc
(T)Tj
0.57519 0 TD
0 Tw
(ev-)Tj
-18.78316 -1.13638 TD
0.025 Tw
(sik Edilememesi )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 313.3425 404.5828 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.223 Tw
[<85>-4(T)-4(V)-459(Kanunu'nun 8. maddesinin 1. f\335kras\335 h\237k)-4(-)]TJ
-1.28847 -1.13636 TD
-0.006 Tc
0.1 Tw
(m\237nce, tecil-terkin uygulamas\335 kapsam\335nda sat\335n al\335)Tj
21.01548 0 TD
0 Tc
(-)Tj
-21.01548 -1.13637 TD
-0.001 Tc
-0.022 Tw
[(nan mallar\335n tecil tarihini veya bu kapsamda ithal edi)2(-)]TJ
0 -1.13636 TD
-0.002 Tc
-0.002 Tw
(len mallar\335n ithal tarihini takip eden ayba\337\335ndan itiba)Tj
21.01548 0.00001 TD
0 Tc
(-)Tj
-21.01548 -1.13637 TD
-0.006 Tc
0.021 Tw
(ren 12 ay i\215inde imalatta kullan\335ld\335\333\335n\335n \237retimin ger)Tj
21.01548 0 TD
0 Tc
(-)Tj
-21.01548 -1.13636 TD
-0.008 Tc
0.006 Tw
[(\215ekle\337ti\333i takvim y\335l\335n\335 takip eden y\335l\335n mart ay\335 sonu)-4(-)]TJ
T*
0 Tc
0.13 Tw
[(na kadar )37(YMM \237retim raporuyla tevsik edilmemesi)]TJ
T*
-0.004 Tc
0.068 Tw
[(h)-4(a)-4(l)-4(i)-4(n)-4(d)-4(e)-4(,)-4( )-4(i)-4(l)-4(g)-4(i)-4(l)-4(i)-4( )-4(v)-4(e)-4(r)15(gi dairelerince bu al\335c\335 veya ithalat)-1(-)]TJ
T*
0 Tc
-0.026 Tw
[<8D>1010(l)10(a)10(r)10( )10(v)10(e)10(r)19(gi incelemesine sevk edilecek ve inceleme ra)3(-)]TJ
0 -1.13637 TD
-0.003 Tc
0.025 Tw
[(poru sonucuna g\232re i\337lem yap\335lacakt\335r)54(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 313.3425 276.7481 Tm
0 Tr
0 0 0 1 k
0.005 Tc
0.025 Tw
(2.3.3-\334\337in B\335rak\335lmas\335 )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 313.3425 261.4135 Tm
0 Tr
0 0 0 1 k
-0.008 Tc
0.307 Tw
(Al\335c\335 veya ithalat\215\335lar\335n i\337i b\335rakmalar\335 halinde,)Tj
-1.28847 -1.13636 TD
-0.004 Tc
0.182 Tw
(YMM \237retim raporlar\335n\335n i\337i b\335rakma tarihini takip)Tj
T*
0 Tc
-0.029 Tw
[(eden ay ba\337\335ndan itibaren 2 ay i\215inde verilmesi gerek)2(-)]TJ
0 -1.13637 TD
0 Tw
(mektedir)Tj
3.49902 -0.00001 TD
-0.0018 Tc
(.)Tj
0.47937 0 Td
-0.002 Tc
-0.017 Tw
(Bu s\237re i\215erisinde s\232z\237 edilen raporlar\335 ver-)Tj
ET
0 0 0 0 k
52 81.425 483 62.045 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 53.6667 136.3158 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.025 Tw
[(2)-2(1)-2( )-2(K)-2(D)-2(V)-260(K)-2(a)-2(n)-2(u)-2(n)-2(u)-2(')-2(n)-2(u)-2(n)-2( )-2(1)34(1. maddesine 4842 Say\335l\335 Kanun ile eklenen ve 1.5.2003 tarihinden itibaren y\237r\237rl\237kte bulunan d\237zenleme)]TJ
0 -1.22222 TD
-0.005 Tc
(22 Gelir \334daresi Ba\337kanl\335\333\335'n\335n 13.06.2007 tarih ve 53191 say\335l\335 \205zelgesi )Tj
T*
-0.004 Tc
0.015 Tw
(23 Maliye Bakanl\335\333\335 Gelirler Genel M\237d\237rl\237\333\237'n\237n 14.2.2005 tarih ve 6892 say\335l\335 \205zelgesi, Maliye Bakanl\335\333\335 Gelirler Genel M\237d\237r-)Tj
1.5556 -1.2222 TD
0.051 Tw
(l\237\333\237'n\237n 21.2.2005 tarih ve 8136 say\335l\335 \205zelgesi, Maliye Bakanl\335\333\335 Gelirler Genel M\237d\237rl\237\333\237'n\237n 22.2.2005 tarih ve 8282 say\335l\335)Tj
T*
0.025 Tw
(\205zelgesi Gelir \334daresi Ba\337kanl\335\333\335'n\335n 24.06.2008 tarih ve 63097 say\335l\335 \205zelgesi)Tj
ET
0 J 0 j 10 M []0 d 0.3 w
0 0 0 1 K
52.417 148.872 m
129.142 148.872 l
S
Q
endstream
endobj
15 0 obj
<<
/Length 11324
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 421.2059 52.0321 Tm
0 Tr
0 0 0 1 k
-0.056 Tc
0.025 Tw
(VERG\334 D\206NY)Tj
5.79238 0.00001 TD
-0.05 Tc
(ASI, SA)Tj
3.0278 0.00001 TD
(YI 335, )Tj
3.21807 0.00001 TD
(TEMMUZ 2009 )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 528.45 52.0321 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(61)Tj
ET
0 0 0 0 k
55 178.824 482 532.053 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 56 702.3546 Tm
0 Tr
0 0 0 1 k
0 Tc
0.067 Tw
[(gi dairesine vermeyen m\237kellefler de ilgili ver)21(gi da-)]TJ
0 -1.13636 TD
-0.009 Tw
[(irelerince ver)19(gi incelemesine sevk edilecek ve incele)2(-)]TJ
T*
-0.003 Tc
0.025 Tw
[(me raporu sonucuna g\232re i\337lem yap\335lacakt\335r)54(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 70.1732 662.02 Tm
0 Tr
0 0 0 1 k
0.002 Tc
0.045 Tw
[(2)2(.)2(3)2(.)2(4)2(-)2(T)94(evsik Edici Raporlar\335n S\237r)19(e)2(s)2(i)2(n)2(d)2(e)2(n)2( )2(S)2(o)2(n)2(-)]TJ
0 -1.13636 TD
-0.003 Tc
0.025 Tw
(ra \334braz Edilmesi )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 70.1732 634.1854 Tm
0 Tr
0 0 0 1 k
-0.005 Tc
0.002 Tw
(YMM \237retim raporlar\335n\335n, tecil-terkin kapsam\335nda)Tj
-1.28847 -1.13636 TD
0.09 Tw
(sat\335n al\335nan mallar\335n tecil tarihini veya bu kapsamda)Tj
0 -1.13637 TD
-0.002 Tc
0.023 Tw
[(ithal edilen mallar\335n ithal tarihini takip eden ayba\337\335n)2(-)]TJ
0 -1.13636 TD
-0.006 Tc
0.002 Tw
[(dan itibaren 12 ay i\215inde imalatta kullan\335ld\335\333\335n\335n, \237re)-2(-)]TJ
T*
0.033 Tw
(timin ger\215ekle\337ti\333i takvim y\335l\335n\335 takip eden y\335l\335n mart)Tj
T*
-0.002 Tc
0.003 Tw
[(ay\335 sonuna kadar verilmemesi nedeniyle ver)18(g)-2(i)-2( )-2(i)-2(n)-2(c)-2(e)-2(l)-2(e)-1(-)]TJ
T*
0 Tc
0.118 Tw
[(mesine sevk edilen m\237kelleflerin, incelemeye sevk)3(-)]TJ
T*
-0.001 Tc
0.075 Tw
[(ten sonra ibraz edecekleri raporlar\335 i\337leme konulma)2(-)]TJ
T*
0.001 Tc
0.041 Tw
(yacak, incelemeye sevki gerektiren tecil i\337lemlerinin)Tj
T*
0 Tc
0.057 Tw
[(terkini, inceleme sonu\215lanmadan yerine getirilmeye)3(-)]TJ
T*
0 Tw
[(cektir)55(. )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 70.1732 493.8508 Tm
0 Tr
0 0 0 1 k
0.002 Tc
0.045 Tw
[(2)2(.)2(3)2(.)2(5)2(-)2(T)94(evsik Edici Raporlar\335n S\237r)19(e)2(s)2(i)2(n)2(d)2(e)2(n)2( )2(S)2(o)2(n)2(-)]TJ
0 -1.13637 TD
0 Tc
-0.013 Tw
[(ra )55(Ancak )17(V)92(ergi \334ncelemesi Ba\337lat\335lmadan \205nce)]TJ
0 -1.13636 TD
-0.004 Tc
0.025 Tw
(\334braz Edilmesi )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 70.1732 453.5161 Tm
0 Tr
0 0 0 1 k
0 Tc
(A)Tj
0.63013 0 TD
-0.016 Tc
0 Tw
(yr\335ca )Tj
2.22753 0 TD
-0.004 Tc
0.094 Tw
(YMM \237retim raporlar\335n\335 s\237resinde verme)Tj
16.82391 0 TD
0 Tc
(-)Tj
-20.97004 -1.13637 TD
-0.003 Tc
0.065 Tw
(yen m\237kelleflerin haklar\335nda ver)Tj
13.1767 0.00001 TD
0.003 Tc
[(gi incelemesi ba\337la)4(-)]TJ
-13.1767 -1.13637 TD
-0.004 Tc
0.057 Tw
[(t\335lmadan \232nce s\232z konusu raporlar\335 ilgili ver)16(g)-4(i)-4( )-4(d)-4(a)-4(i)-4(r)-4(e)-3(-)]TJ
0 -1.13636 TD
0.001 Tc
0.017 Tw
[(lerine vermeleri halinde de bu raporlar i\337leme konul)4(-)]TJ
T*
0.001 Tw
(mayacak ve inceleme raporu sonucuna g\232re i\337lem te)Tj
20.97002 0.00001 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
0.025 Tw
[(sis edilecektir)56(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 119.1974 393.3261 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(24)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 70.1732 375.6814 Tm
0 Tr
0 0 0 1 k
0.002 Tc
-0.001 Tw
[(2.3.6-(I) say\335l\335 Listenin (B) Cetvelindeki Malla)2(-)]TJ
0 -1.13636 TD
0.018 Tc
0 Tw
(r\335n )Tj
1.7042 0 TD
0.008 Tc
0.177 Tw
[(A)8(k)8(a)8(r)8(y)-3(a)-3(k)-3-3(t)-3( )25(T\237rlerine Kar\335\337t\335r\335larak Sat\335l)9(-)]TJ
-1.7042 -1.13636 TD
0.014 Tc
0 Tw
(mas\335 )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 70.1732 335.3468 Tm
0 Tr
0 0 0 1 k
-0.003 Tc
0.331 Tw
(\334malatta kullanaca\333\335n\335 ileri s\237rerek, tecil-terkin)Tj
-1.28847 -1.13636 TD
0.021 Tw
(kapsam\335nda solvent veya solvent t\237revlerini alanlar\335n)Tj
T*
-0.006 Tc
-0.015 Tw
(bu mallar\335 akaryak\335tlara kar\335\337t\335rarak satmalar\335 halinde,)Tj
T*
0.287 Tw
[<85>-6(T)-6(V)-526(Kanun'nun 13.maddesinin 2 numaral\335 f\335kras\335)]TJ
T*
-0.007 Tc
0.081 Tw
(uyar\335nca; "(I) say\335l\335 listedeki mallar\335 teslim alanlar\335n,)Tj
T*
-0.002 Tc
0.12 Tw
[(bu mallar\335 daha y\237ksek tutarda ver)17(g)-2(i)-2(y)-2(e)-2( )-2(t)-2<89>-2(b)-2(i)-2( )-2(b)-2(i)-2(r)-2( )-2(m)-2(a)-2(l)]TJ
0 -1.13637 TD
0.001 Tc
0.08 Tw
[(olarak kullanmak veya \237\215\237nc\237 ki\337ilere satmak sure)3(-)]TJ
0 -1.13636 TD
0 Tc
0.045 Tw
(tiyle ver)Tj
3.33115 0.00001 TD
-0.002 Tc
(gi ziya\335na sebebiyet vermeleri halinde, ziyaa)Tj
-3.33115 -1.13637 TD
-0.007 Tc
0.114 Tw
(u\333rat\335lan ver)Tj
5.09268 0.00001 TD
-0.002 Tc
(gi bunlar ad\335na tarh olunur ve tarhiyata)Tj
-5.09268 -1.13637 TD
0 Tc
0.036 Tw
[(2)16(1)16(3)16( )16(s)16(a)16(y)1616(l)1616( )19(V)110(er)18(gi Usul Kanununun 344 \237nc\237 maddesi-)]TJ
0 -1.13636 TD
-0.01 Tc
0.09 Tw
[(n)-10(e)-10( )-10(g)-10<9A>-10(r)-10(e)-10( )-10(v)-10(e)-10(r)8(gi ziya\335 cezas\335 uygulan\335r)47(.)-5(")-5( )-5(z)-5(i)-5(y)-5(a)-5(a)-5( )-5(u)-5-5(r)-5(a)-5(t)-5-5(l)-5(a)-5(n)]TJ
T*
0 Tc
0 Tw
(ver)Tj
1.25879 0.00001 TD
-0.002 Tc
0.131 Tw
[(gi, ilgililer ad\335na tarh olunarak, bu ver)18(g)6(i)6( )6(t)6(u)6(t)6(a)6(r)66(n)6(a)]TJ
-1.25879 -1.13637 TD
-0.006 Tc
0.025 Tw
[(a)2(y)2(r)22(c)2(a)2(,)2( )2(v)2(e)2(r)13(gi ziya\335 cezas\335 uygulanmas\335 gerekmektedir)51(.)-6( )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 315.8425 702.3546 Tm
0 Tr
0 0 0 1 k
0 Tc
0.025 Tw
(2.3.7-YMM'lerin M\237teselsil Sorumlulu\333u )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 315.8425 687.0201 Tm
0 Tr
0 0 0 1 k
-0.005 Tc
0.191 Tw
(3568 say\335l\335 kanunun verdi\333i yetkiye dayan\335larak)Tj
-1.28847 -1.13637 TD
0.002 Tc
0.022 Tw
[<8D>1616(k)16(a)16(r)1616(l)16(a)16(n)16( )16(")16(Y)102(eminli Mali M\237\337avirlerin )21(T)72(a)2(s)2(d)2(i)2(k)2( )2(E)2(d)2(e)2(c)2(e)2(k)3(-)]TJ
0 -1.13636 TD
0.003 Tc
-0.037 Tw
[(l)3(e)3(r)3(i)3( )3(B)3(e)3(l)3(g)3(e)3(l)3(e)3(r)44(,)3( )21(T)73(a)8(s)8(d)8(i)8(k)8( )8(K)8(o)8(n)8(u)8(l)8(a)8(r)88(,)8( )20(T)73(asdike \334li\337kin Usul ve)]TJ
T*
0.014 Tc
0.356 Tw
[(Esaslar Hakk\335nda )32(Y)-4<9A>-4(n)-4(e)-4(t)-4(m)-4(e)-4(l)-4(i)-4(k)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
7 0 0 7 445.7025 651.8301 Tm
0 Tr
0 0 0 1 k
0.0185 Tc
(2)Tj
0.5185 0.00001 TD
(5)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 452.9619 649.5201 Tm
0 Tr
0 0 0 1 k
0.018 Tc
0.356 Tw
('in 7.maddesi ile)Tj
-13.75387 -1.13636 TD
-0.005 Tc
0.1 Tw
[(Y)-5(M)-5(M)-5(')-5(l)-5(e)-5(r)-5(c)-5(e)-5( )-5(v)-5(e)-5(r)13(gi mevzuat\335 y\232n\237nden tasdiki yap\335la)-3(-)]TJ
T*
0 Tc
-0.027 Tw
[(bilecek olan konu ve belgeler belirlenmi\337, ayr\335ca, ma)3(-)]TJ
T*
0.001 Tc
0.087 Tw
[(li mevzuatta yer alan te\337vik, indirim, istisna ve mu)4(-)]TJ
T*
-0.002 Tc
0.021 Tw
(afiyetlerle ilgili yap\335lan i\337lemlerin tasdik kapsam\335nda)Tj
T*
-0.001 Tc
0.156 Tw
(yer almas\335 \232ng\232r\237lm\237\337t\237r)Tj
10.5093 0.00001 TD
(.)Tj
0.65421 0 Td
(Bu konuda yap\335lacak i\337-)Tj
-11.16351 -1.13636 TD
-0.002 Tc
0.097 Tw
[(lemlerin usul ve esaslar\335 ile ilgili olarak Maliye Ba)2(-)]TJ
0 -1.13637 TD
-0.004 Tc
0.025 Tw
[(kanl\335\333\335na yetki verilmi\337tir)53(.)]TJ
1.28847 -1.39405 TD
-0.003 Tc
0.077 Tw
[(T)67(ecil terkin uygulamas\335 kapsam\335nda yeminli mali)]TJ
-1.28847 -1.13636 TD
-0.001 Tc
-0.028 Tw
(m\237\337avirlerin yapm\335\337 oldu\333u incelemenin amac\335, 4760)Tj
T*
0 Tc
0.11 Tw
[(s)14(a)14(y)1414(l)1414( )14<85>14(z)14(e)14(l)14( )18(T\237ketim )19(V)111(er)17(gisi Kanunu'nun 8'inci mad-)]TJ
T*
-0.005 Tc
0.053 Tw
(desi h\237km\237nden yararlan\335lmas\335 i\215in aran\335lan \337artlar\335n)Tj
0 -1.13637 TD
-0.001 Tc
0.146 Tw
[(yerine getirilip getirilmedi\333ini, aran\335lan \337artlara uy)3(-)]TJ
0 -1.13636 TD
0 Tc
0.104 Tw
[(gun olarak \237retimin yer ve zaman itibariyle ger\215ek)3(-)]TJ
T*
0.001 Tc
0.196 Tw
(le\337tirilip ger\215ekle\337tirilmedi\333ini ara\337t\335rmak ve tespit)Tj
T*
0 Tc
0 Tw
(etmektir)Tj
3.27685 0 TD
-0.0089 Tc
(.)Tj
0.59781 0 Td
-0.009 Tc
0.116 Tw
(Dolay\335s\335yla bu konu ile s\335n\335rl\335 olmak \237zere)Tj
-3.87466 -1.13636 TD
0 Tc
0.084 Tw
(\232denmesi gereken \232zel t\237ketim ver)Tj
14.3101 0.00001 TD
(gisinin do\333ru he)Tj
6.65994 0.00001 TD
(-)Tj
-20.97003 -1.13637 TD
-0.007 Tc
0.109 Tw
[(saplan\335p hesaplanmad\335\333\335n\335 ve beyan edilip edilmedi)-3(-)]TJ
0 -1.13636 TD
-0.001 Tc
0.033 Tw
(\333ini ara\337t\335rmak, tespit etmek ve sa\333lamak da yeminli)Tj
T*
0.001 Tc
0.014 Tw
(mali m\237\337avirlerin bir di\333er g\232revidir)Tj
14.70909 0 TD
0 Tc
(.)Tj
0.51353 0 Td
(Bu nedenle ye)Tj
5.7474 0.00001 TD
(-)Tj
-20.97002 -1.13637 TD
0.003 Tc
0.165 Tw
(minli mali m\237\337avirler)Tj
9.00905 0 TD
0 Tc
(,)Tj
0.66472 0 Td
(ger\215ek durumu tespit etmek)Tj
-9.67377 -1.13636 TD
0.009 Tw
(i\215in her t\237rl\237 belgeden yararlanmak ve ilgili mevzuat)Tj
T*
0.135 Tw
(\215er\215evesinde her t\237rl\237 inceleme tekniklerini kullan)Tj
20.97003 0 TD
(-)Tj
-20.97003 -1.13637 TD
-0.005 Tc
0.025 Tw
(mak zorundad\335rlar)Tj
7.24936 0 TD
0 Tc
(.)Tj
-5.96089 -1.39407 TD
0.087 Tw
(\334mza ve m\237h\237r kullanmak suretiyle tasdik yapan)Tj
-1.28847 -1.13636 TD
0.001 Tc
-0.011 Tw
[(ve tasdik raporu d\237zenleyen yeminli mali m\237\337avirler)44(,)]TJ
T*
-0.006 Tc
0.046 Tw
[(tasdik kapsam\335 ile s\335n\335rl\335 olmak \237zere tasdikin do\333ru)-4(-)]TJ
T*
0 Tc
0.32 Tw
[(lu\333undan )3(sorumludurlar)55(. )40(Y)100(e)-3(m)-3(i)-3(n)-3(l)-3(i)-3( m)-3(a)-3(l)-3(i)-3( m)-3<9F>-3-3(a)-3(v)-3(i)-3(r)-3(l)-3(e)-3(r)41(,)]TJ
T*
-0.005 Tc
0.074 Tw
(yapt\335klar\335 tasdikin do\333ru olmamas\335 halinde ziyaa u\333)Tj
20.97002 0.00001 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
-0.008 Tc
0.044 Tw
(rat\335lan ver)Tj
4.02838 0.00001 TD
0 Tc
(gilerden ve kesilecek cezalardan m\237kellef)Tj
16.94164 0.00001 TD
(-)Tj
-20.97002 -1.13637 TD
0.001 Tc
0.07 Tw
(le birlikte m\237\337tereken ve m\237teselsilen sorumlu tutu)Tj
20.97003 0.00001 TD
0 Tc
(-)Tj
-20.97003 -1.13637 TD
0 Tw
[(lurlar)55(.)]TJ
1.28847 -1.39405 TD
-0.004 Tc
0.133 Tw
(Buna g\232re, 4760 say\335l\335 \205TVK'nun 8 maddesinin)Tj
-1.28847 -1.13637 TD
-0.007 Tc
0.025 Tw
(1.f\335kras\335na uyar\335nca, kanuna ekli (I) say\335l\335 listenin (B))Tj
0 -1.13636 TD
-0.004 Tc
0.055 Tw
(cetvelinde yer alan mallar\335n (I) say\335l\335 listede yer alan)Tj
T*
-0.005 Tc
0.063 Tw
(mallar d\335\337\335ndaki mallar\335n imalinde kullan\335lmak \237zere)Tj
T*
0 Tc
0.182 Tw
(tesliminde tarh ve tahakkuk ettirilen ver)Tj
16.85828 0.00001 TD
(gi BKK'na)Tj
ET
0 0 0 0 k
54 79.612 483 27.6749 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 55.6667 100.1321 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
0.025 Tw
[(2)-1(4)-1( )-1(1)-1(4)-1( )-1(S)-1(e)-1(r)-1(i)-1( )-1(N)-1(o)-1(.)-1(l)-1(u)-1( )-1<85>-1(z)-1(e)-1(l)-1( )17(T)-1<9F>-1(k)-1(e)-1(t)-1(i)-1(m)-1( )17(V)110(e)-1(r)17(g)-1(i)-1(s)-1(i)-1( )-1(G)-1(e)-1(n)-1(e)-1(l)-1( )17(T)69(ebli\333inin 6 nc\335 maddesi ile yeniden d\237zenlenmi\337tir)57(.)]TJ
0 -1.2222 TD
-0.005 Tc
(25 02.01.1990 tarih ve 25696 say\335l\335 Resmi Gazete'de yay\335mlanm\335\337t\335r)Tj
27.26153 0.00001 TD
0 Tc
(.)Tj
ET
0 J 0 j 10 M []0 d 0.3 w
0 0 0 1 K
54.417 112.688 m
131.142 112.688 l
S
Q
endstream
endobj
16 0 obj
<<
/Length 12002
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 52 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(62)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 64.6002 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0.025 Tw
[(V)6(E)6(R)6(G)66( )6(D)6<86>6(N)6(Y)90(ASI, SA)91(YI 335, )17(TEMMUZ 2009 )]TJ
ET
0 0 0 0 k
52 101.623 483 610.321 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 53 703.4213 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.005 Tw
[(g\232re tespit edilecek k\335sm\335n\335n tecil edilmesi, s\232z konu)-2(-)]TJ
0 -1.13636 TD
-0.006 Tc
0.111 Tw
(su mallar\335n 12 ay i\215erisinde imalatta kullan\335lmas\335n\335n)Tj
T*
-0.002 Tc
-0.029 Tw
(YMM taraf\335nda d\237zenlenecek \237retim tasdik raporu ile)Tj
T*
0 Tc
0.004 Tw
[(tevsik edilmesi halinde ise terkin edilmesi gerekmek)3(-)]TJ
T*
-0.002 Tc
0.114 Tw
[(t)-2(e)-2(d)-2(i)-2(r)53(.)-2( )35(YMM'ler tecil-terkin kapsam\335nda \232zel t\237ketim)]TJ
0 -1.13637 TD
-0.003 Tc
0.144 Tw
[(v)-3(e)-3(r)15(gisi \232demeyerek mal sat\335n al\335p imalatta kullanan)]TJ
0 -1.13636 TD
0.001 Tc
0.033 Tw
[(m\237kellefler ile s\232zle\337me yaparak gerekli incelemele)5(-)]TJ
T*
-0.006 Tc
0.13 Tw
[(ri yapt\335ktan sonra d\237zenledikleri raporlar\335 sat\335c\335 m\237)-3(-)]TJ
T*
0 Tc
0.04 Tw
[(kellefin ver)19(gi dairesine vermeleri gerekir)56(.)-5( )-5(B)-5(u)-5( )-5-5(e)-5(k)-5(i)-5(l)-5(d)-5(e)]TJ
T*
0.162 Tw
[(tasdik yaparak rapor d\237zenleyen )38(YMM'ler)39(, tasdikin)]TJ
T*
-0.007 Tc
0.168 Tw
[(kapsam\335yla s\335n\335rl\335 olmak \237zere bu tasdikin do\333rulu)-4(-)]TJ
T*
-0.008 Tc
0.204 Tw
[-8(u)-8(n)-8(d)-8(a)-8(n)-8( )-8(s)-8(o)-8(r)-8(u)-8(m)-8(l)-8(u)-8(d)-8(u)-8(r)-8(l)-8(a)-8(r)47(. Dolay\335s\335yla, yap\335lan tasdikin)]TJ
T*
-0.004 Tc
0.001 Tw
[(do\333ru olmamas\335 halinde ortaya \215\335kacak olan ver)17(g)-4(i)-4( )-4(k)-4(a)-4(-)]TJ
T*
-0.003 Tc
0.002 Tw
(y\335p ve cezas\335ndan m\237kellefle birlikte m\237teselsilen so-)Tj
0 -1.13637 TD
-0.005 Tc
0.025 Tw
[(rumlu olacaklard\335r)51(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 67.1732 513.0867 Tm
0 Tr
0 0 0 1 k
0 Tc
0.028 Tw
[(2.4- )3(Fason )3<8672>17(etimde )21(T)92(ecil-T)92(e)-3(r)-3(k)-3(i)-3(n)-3( U)-3(y)-3(g)-3(u)-3(l)-3(a)-3(m)-3(a)-3(s)-3-3( )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 67.1732 497.7521 Tm
0 Tr
0 0 0 1 k
0 Tc
0.336 Tw
[(4)10(7)10(6)10(0)10( S)10(a)10(y)1010(l)1010<2085>10(z)10(e)10(l)10( )9(T\237ketim )8(V)111(er)18(gisi )-10(Kanunu'nun)]TJ
-1.28847 -1.13636 TD
-0.007 Tc
0.014 Tw
[(")-6(V)104(e)-7(r)11(g)-7(i)-7(n)-7(i)-7(n)-7( )11(T)63(ecili" ba\337l\335\333\335n\335 ta\337\335yan 8.maddesinin 1.f\335k)-5(-)]TJ
T*
-0.004 Tc
-0.02 Tw
[(ras\335na g\232re, kanuna ekli (I) say\335l\335 listenin (B) cetvelin)-2(-)]TJ
T*
0.112 Tw
(de yer alan mallar\335n, (I) say\335l\335 listeye dahil olmayan)Tj
T*
-0.003 Tc
0.009 Tw
(mallar\335n imalinde kullan\335lmak \237zere m\237kellefler tara)Tj
21.01549 0.00001 TD
0 Tc
(-)Tj
-21.01549 -1.13637 TD
-0.002 Tc
0.029 Tw
[(f\335ndan tesliminde tarh ve tahakkuk ettirilen \205TV)-260(B)-2(a)-2(-)]TJ
0 -1.13636 TD
-0.005 Tc
0.168 Tw
(kanlar Kurulu taraf\335ndan belirlenecek k\335sm\335 teminat)Tj
T*
-0.003 Tc
0.081 Tw
(al\335nmak suretiyle tecil edilecek, s\232z konusu mallar\335n)Tj
T*
0 Tc
0.172 Tw
(tecil tarihini takip eden ay ba\337\335ndan itibaren 12 ay)Tj
T*
-0.005 Tc
0.274 Tw
(i\215erisinde (I) say\335l\335 listeye dahil olmayan mallar\335n)Tj
T*
-0.003 Tc
-0.032 Tw
[(imalinde kullan\335lmas\335 halinde tecil olunan ver)18(g)-3(i)-3( )-3(t)-3(e)-3(r)-3(k)-3(i)-3(n)]TJ
T*
0 Tc
0 Tw
(edilecektir)Tj
4.16455 0 TD
0.0013 Tc
(.)Tj
0.79786 0 Td
0.001 Tc
0.295 Tw
(Konuyla ilgili usul ve esaslara ili\337kin)Tj
-4.96241 -1.13637 TD
-0.003 Tc
0.175 Tw
[(a\215\335klamalar 1 Seri No.lu \205TV)-409(G)-3(e)-3(n)-3(e)-3(l)-3( )15(T)67(e)-2(b)-2(l)-2(i)-2-2(i)-2(')-2(n)-2(i)-2(n)-2( )-2(9)-2(.)]TJ
0 -1.13636 TD
-0.009 Tc
0.184 Tw
(b\232l\237m\237nde yap\335lm\335\337t\335r)Tj
9.03191 0.00001 TD
0 Tc
(.)Tj
0.68343 0 Td
(S\232z konusu b\232l\237m muhtelif)Tj
-9.71533 -1.13636 TD
-0.002 Tc
0.025 Tw
[<85>-2(T)-2(V)-260(G)-2(e)-2(n)-2(e)-2(l)-2( )16(T)68(ebli\333leriyle de\333i\337ikli\333e u\333ram\335\337t\335r)55(.)]TJ
1.28847 -1.39406 TD
0 Tc
0.209 Tw
(\205te yandan, 07.07.2006 tarih ve \205TV)Tj
16.11643 0.00001 TD
0 Tw
(-1/2006-2)Tj
-17.4049 -1.13637 TD
-0.003 Tc
0.212 Tw
[(s)9(a)9(y)99(l)99( 3)9( N)9(u)9(m)9(a)9(r)9(a)9(l)99<2085>9(T)9(V)-455(Sirk\237lerindeki )-9(a\215\335klamalara)]TJ
0 -1.13636 TD
-0.004 Tc
-0.029 Tw
[(g)-4<9A>-4(r)-4(e)-4(,)-4( )-4<85>-4(T)-4(V)-208(Kanunu'na ekli (I) say\335l\335 listenin (B) cetve)-2(-)]TJ
T*
0 Tc
-0.027 Tw
[(linde yer alan 2901.10.90.00.1)37(1 GT\334P)-186(n)10(u)10(m)10(a)10(r)10(a)10(l)1010( )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 260.9538 269.9175 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
[("hek)-1(-)]TJ
-18.90489 -1.13636 TD
(zan")Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 78.4285 257.4174 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.007 Tw
(isimli mal\335n, bitkisel ya\333 \237retiminde imal edile)Tj
18.70382 0 TD
0 Tc
(-)Tj
-21.0155 -1.13636 TD
-0.003 Tc
0.104 Tw
(cek mal\335n b\237nyesine girmesi kayd\335yla \(sonradan da)Tj
21.0155 0.00001 TD
0 Tc
(-)Tj
-21.0155 -1.13637 TD
-0.007 Tc
0.159 Tw
(m\335tma veya benzeri y\232ntemlerle ayr\335\337t\335r\335lm\335\337 olmas\335)Tj
T*
-0.002 Tc
-0.01 Tw
(i\337lemi dahil\) hammadde ya da yard\335mc\335 madde olarak)Tj
0 -1.13636 TD
-0.003 Tc
0.145 Tw
(kullan\335lmas\335 halinde \205TVK'nun 8/1.maddesinde yer)Tj
T*
-0.003 Tw
[(alan tecil-terkin imkan\335ndan yararlan\335labilecektir)56(.)-3( )-3(B)-3(u)-3(-)]TJ
0 -1.13637 TD
0 Tc
0.113 Tw
(nunla birlikte, )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 119.9511 182.4174 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
("hekzan" )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 169.7669 182.4174 Tm
0 Tr
0 0 0 1 k
-0.003 Tc
0.113 Tw
(isimli mal\335n temizlik, test,)Tj
-10.61517 -1.13636 TD
-0.002 Tc
0.028 Tw
[(ya\333lama ve benzeri ama\215larla imal edilen mal\335n b\237n)2(-)]TJ
T*
-0.003 Tc
0.067 Tw
[(yesine girmeksizin yard\335mc\335 madde veya sarf malze)-1(-)]TJ
0 -1.13637 TD
-0.004 Tc
0.17 Tw
[(mesi olarak kullan\335lmas\335 halinde, \205TV)-404(K)-4(a)-4(n)-4(u)-4(n)-4(u)-4(')-4(n)-4(u)-4(n)]TJ
0 -1.13636 TD
-0.002 Tc
0.109 Tw
[(8/1.maddesinde yer alan tecil-terkin imkan\335ndan ya)1(-)]TJ
T*
-0.009 Tc
0 Tw
(rarlan\335lamayacakt\335r)Tj
7.56153 0.00001 TD
0 Tc
(.)Tj
16.10597 53.0458 TD
0.011 Tw
[(Di\333er taraftan, 03.04.2007 tarih ve \205TV)92(-1/2007-1)]TJ
-1.28847 -1.13636 TD
0.238 Tw
[(s)12(a)12(y)1212(l)1212( 4)12( N)12(u)12(m)12(a)12(r)12(a)12(l)1212<2085>12(T)12(V)-482(Sirk\237lerinde )-12(de )-12(belirtildi\333i)]TJ
T*
-0.002 Tc
0.237 Tw
[(\237zere, sanayi sicil belgesi sahibi imalat\215\335lar)41(,)-2( )-2(f)-2(a)-2(s)-2(o)-2(n)]TJ
T*
0.001 Tc
0.002 Tw
[(imalat \337eklinde verdikleri hizmetler i\215in, \205TV)-230(K)1(a)1(n)1(u-)]TJ
T*
0 Tc
0.146 Tw
[(nu'nun 8/1.maddesinde yer alan tecil-terkin uygula)2(-)]TJ
0 -1.13637 TD
-0.005 Tc
0.01 Tw
[(mas\335 kapsam\335nda 1 Seri No.lu \205TV)-246(G)-5(e)-5(n)-5(e)-5(l)-5( )13(T)65(e)-4(b)-4(l)-4(i)-4-4(i)-4(n)-4(d)-4(e)]TJ
0 -1.13636 TD
-0.001 Tc
0.146 Tw
(belirtilen di\333er usul ve esaslara uymak \337art\335yla mal)Tj
T*
-0.002 Tc
0.025 Tw
[(sat\335n alabilecek veya ithal edebileceklerdir)57(.)]TJ
1.28847 -1.39405 TD
-0.004 Tc
0.046 Tw
[(A)88(yr\335ca, 1 Seri No.lu \205TV)-282(G)-4(e)-4(n)-4(e)-4(l)-4( )14(T)66(e)-4(b)-4(l)-4(i)-4-4(i)-4(n)-4(d)-4(e)-4( )-4(b)-4(e)-4(l)-4(i)-4(r)-3(-)]TJ
-1.28847 -1.13636 TD
-0.001 Tc
0.095 Tw
[(tilen di\333er usul ve esaslara uymak \337art\335yla, tecil-ter)2(-)]TJ
0 -1.13637 TD
-0.005 Tc
0.112 Tw
[(kin uygulamas\335 kapsam\335nda kendi imalatlar\335nda kul)-2(-)]TJ
0 -1.13636 TD
-0.002 Tc
-0.01 Tw
[(lanmak \237zere mal sat\335n alan veya ithal eden sanayi si)2(-)]TJ
T*
-0.003 Tc
-0.024 Tw
[(cil belgesi sahibi imalat\215\335lar)40(, imalat\335 fason olarak yap)-2(-)]TJ
T*
0 Tc
0.052 Tw
[(t)77(r)7(m)7(a)7(l)7(a)7(r)77( h)7(a)7(l)7(i)7(n)7(d)7(e)7( d)7(e)7<2085>7(T)7(V)-289(Kanunu'na )-7(8/1.maddesinde)]TJ
T*
-0.003 Tc
0.129 Tw
(yer alan tecil-terkin uygulamas\335ndan yararlan\335labile-)Tj
T*
0 Tc
0 Tw
[(cektir)55(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
11 0 0 11 313.3425 497.7521 Tm
0 Tr
0 0 0 1 k
0 Tc
0.17 Tw
[(2.5- )18(T)91(ecil-T)93(erkin Uygulamas\335na \334li\337kin \205rnek)]TJ
0 -1.13636 TD
0 Tw
(\205zelgeler)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
11 0 0 11 313.3425 469.9175 Tm
0 Tr
0 0 0 1 k
-0.004 Tc
0.031 Tw
(Gelir \334daresi Ba\337kanl\335\333\335'n\335n tecil terkin uygulama)Tj
19.72701 0.00001 TD
0 Tc
(-)Tj
-21.01548 -1.13637 TD
-0.002 Tc
0.022 Tw
(s\335 ile ilgili g\232r\237\337lerini yans\335tan \232rnek \232zelgeler \232zetle)Tj
0 -1.13636 TD
-0.005 Tc
0.025 Tw
[(a\337a\333\335da yer almaktad\335r)51(.)]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
11 0 0 11 319.12 429.5829 Tm
0 Tr
0 0 0 1 k
0 Tc
0.275 Tw
[(".....\205zel T\237ketim V)111(er)37(gisi Kanununun 8/1 inci)]TJ
-1.8137 -1.13636 TD
-0.001 Tc
0.075 Tw
[(maddesiyle, Kanuna ekli (I) say\335l\335 listenin (B) cetve)1(-)]TJ
T*
-0.002 Tc
0.067 Tw
(lindeki mallar\335n (I) say\335l\335 listeye dahil olmayan mal-)Tj
T*
0.261 Tw
(lar\335n imalinde kullan\335lmak \237zer)Tj
13.32814 0 TD
-0.003 Tc
(e)Tj
0.94949 0 Td
(ithalat\215\335lar\335 veya)Tj
-14.27762 -1.13636 TD
-0.002 Tc
0.196 Tw
[(imalat\215\335lar\335 taraf\335ndan tesliminde tar)17(h)-2( )-2(v)-2(e)-2( )-2(t)-2(a)-2(h)-2(a)-2(k)-2(k)-2(u)-2(k)]TJ
T*
0 Tc
-0.028 Tw
(ettirilen \205TV'nin Bakanlar Kur)Tj
12.48917 0.00001 TD
-0.001 Tc
(ulu taraf\335ndan belirle)Tj
8.52632 0 TD
0 Tc
(-)Tj
-21.01549 -1.13637 TD
-0.003 Tc
-0.008 Tw
(necek k\335sm\335n\335n teminat al\335nmak sur)Tj
13.98061 0 TD
0 Tc
[(etiyle tecil edilme)2(-)]TJ
-13.98061 -1.13636 TD
-0.001 Tc
0.002 Tw
[(si, s\232z konusu mallar\335n tecil tarihini takip eden ayba)1(-)]TJ
T*
0.007 Tw
[-3-3(n)-3(d)-3(a)-3(n)-3( )-3(i)-3(t)-3(i)-3(b)-3(a)-3(r)36(en 12 ay i\215inde (I) say\335l\335 listeye dahil ol)1(-)]TJ
T*
-0.002 Tc
0.182 Tw
(mayan mallar\335n imalinde kullan\335lmas\335 halinde tecil)Tj
T*
0.002 Tc
0.025 Tw
[(o)2(l)2(u)2(n)2(a)2(n)2( )2(v)2(e)2(r)39(ginin terkin edilmesi \232ng\232r\237lm\237\337t\237r)113(.)2( )2(.)2(.)2(.)2(.)2(.)]TJ
1.28847 -1.39407 TD
-0.001 Tc
0.008 Tw
[(Madde h\237km\237 uyar\335nca, \205zel T\237ketim V)110(e)-1(r)36(g)-1(i)-1(s)-1(i)-1( )-1(K)-1(a)-1(-)]TJ
-1.28847 -1.13636 TD
0.004 Tw
(nunu'na ekli (I) say\335l\335 listenin (B) Cetvelinde yer alan)Tj
T*
-0.002 Tc
0.267 Tw
(mallar\335n, (I) say\335l\335 listeye dahil olmayan mallar\335n)Tj
T*
0.1 Tw
[(i)-2(m)-2(a)-2(l)-2(i)-2(n)-2(d)-2(e)-2( )-2(g)-2(i)-2(r)35(di olarak kullan\335lmas\335 \(sonradan dam\335t)-2(-)]TJ
T*
0 Tc
-0.028 Tw
[(ma veya benzeri y\232ntemlerle ayr\335\337t\335r\335lm\335\337 olmas\335 i\337le)1(-)]TJ
T*
0.062 Tw
(mi dahil\) halinde, \205TV)Tj
9.75595 0.00001 TD
(Kanunu'nun 8/1 inci madde-)Tj
-9.75595 -1.13637 TD
-0.001 Tc
0.054 Tw
(sinde yer alan tecil-terkin imkan\335ndan yararlan\335lma-)Tj
0 -1.13636 TD
-0.003 Tc
0.025 Tw
[(s\335 m\237mk\237n bulunmaktad\335r)108(.)-3( )]TJ
1.28847 -1.39406 TD
-0.001 Tc
0.074 Tw
(Bu d\237zenlemeler \215er\215evesinde," (I) Say\335l\335 listenin)Tj
-1.28847 -1.13636 TD
-0.002 Tc
0.01 Tw
[((B) Cetvelinde yer alan mallar\335n, (I) say\335l\335 listeye da)1(-)]TJ
T*
-0.001 Tc
0.092 Tw
[(hil olmayan mallar\335n imalinde gir)37(d)1(i)1( )1(o)1(l)1(a)1(r)1(a)1(k)1( )1(k)1(u)1(l)1(l)1(a)1(n)11(l-)]TJ
0 -1.13637 TD
0.004 Tw
[(m)2(a)2(s)22(")2( )2(i)2(b)2(a)2(r)35(esinde ye alan "kullan\335lmas\335" kelimesinden)]TJ
0 -1.13636 TD
0.134 Tw
[(a)-1(n)-1(l)-1(a)-1-1-1(l)-1(n)-1(a)-1(s)-1-1( )-1(g)-1(e)-1(r)36(eken yukar\335da bahsi ge\215en sirk\237lerin)]TJ
T*
0 Tc
0.068 Tw
[(parantez i\215i ifadesinde belir)1(t)1(i)1(l)1(d)1(i)11(i)1( )1<9F>1(z)1(e)1(r)38(e s\232z konusu)]TJ
T*
-0.001 Tc
0.187 Tw
(uygulama kapsam\335nda temin edilen mallar\335n tama)Tj
21.01549 0.00001 TD
0 Tc
(-)Tj
ET
Q
endstream
endobj
17 0 obj
<<
/Length 11410
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 421.2059 52.0321 Tm
0 Tr
0 0 0 1 k
-0.056 Tc
0.025 Tw
(VERG\334 D\206NY)Tj
5.79238 0.00001 TD
-0.05 Tc
(ASI, SA)Tj
3.0278 0.00001 TD
(YI 335, )Tj
3.21807 0.00001 TD
(TEMMUZ 2009 )Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 528.45 52.0321 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(63 )Tj
ET
0 0 0 0 k
55 200.557 482 510.32 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
11 0 0 11 56 702.3546 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
0.072 Tw
[(m\335yla t\237ketilmesi de\333il \237r)37(e)-1(t)-1(i)-1(m)-1( )-1(s)-1<9F>-1(r)35(e)2(c)2(i)2(n)2(e)2( )2(s)2(o)2(k)2(u)2(l)2(m)2(a)2(s)22(d)22(r)110(.)]TJ
0 -1.13636 TD
0.013 Tw
[<8672>36(e)-1(t)-1(i)-1(m)-1( )-1(s)-1<9F>-1(r)36(ecinde kullan\335lan baz\335 mallar\335n ta\337\335m\335\337 ol-)]TJ
T*
0 Tc
0.242 Tw
[(du\333u kimyasal \232zellik ve \237r)37(etim s\237r)37(eci g\232z \232n\237ne)]TJ
T*
-0.001 Tc
-0.005 Tw
[(a)4(l)44(n)4(m)4(a)4(s)44( )4(d)4(u)4(r)-1(umunda bu mallar\335n tamamen t\237ketilme)-1(-)]TJ
T*
-0.002 Tc
0.025 Tw
[(sinin m\237mk\237n olmad\335\333\335 anla\337\335lmaktad\335r)109(.)-2(.)-2(.)-2(.)-2(")]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
7 0 0 7 246.2125 654.6647 Tm
0 Tr
0 0 0 1 k
0 Tc
(2)Tj
0.49996 0.00001 TD
(6)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
11 0 0 11 70.1732 637.02 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
0.012 Tw
("\334lgide kay\335tl\335 dilek\215enizin incelenmesinden; 4760)Tj
-1.28847 -1.13636 TD
-0.001 Tw
[(s)5(a)5(y)55(l)55( )5<85>5(T)5(V)-233(Kanununa ekli (I) say\335l\335 listenin (B) cetve)1(-)]TJ
T*
0 Tc
0.022 Tw
[(linin 2901.10.90.00.1)74(1 G.T)74(.\334.P)-255(n)2(u)2(m)2(a)2(r)2(a)2(s)22(n)2(d)2(a)2( )2(y)2(e)2(r)2( )2(a)2(l)2(a)2(n)]TJ
T*
-0.002 Tc
0.057 Tw
("hekzan" isimli mal\335n ay\215i\215e\333i ya\333\335 imalat\335nda ham-)Tj
T*
0 Tc
0.118 Tw
(made olarak de\333il de sarf malzemesi veya yar)Tj
19.13702 0.00001 TD
-0.014 Tc
0 Tw
<64DD6D63DD>Tj
-19.13702 -1.13636 TD
-0.001 Tc
0.104 Tw
[(madde olarak kullan\335lmas\335 halinde tecil - terkin uy)1(-)]TJ
0 -1.13637 TD
-0.003 Tc
0.002 Tw
[(gulamas\335ndan yararlan\335p yararlan\335lamayaca\333\335 konu)-2(-)]TJ
0 -1.13636 TD
0.002 Tc
0.025 Tw
[(s)2(u)2(n)2(d)2(a)2( )2(t)2(e)2(r)39(edd\237de d\237\337\237ld\237\333\237 anla\337\335lmaktad\335r)112(.)]TJ
1.28847 -1.39405 TD
-0.002 Tc
0.021 Tw
[<85>-2(z)-2(e)-2(l)-2( )-2(T)-2<9F>-2(k)-2(e)-2(t)-2(i)-2(m)-2( )-2(V)109(e)-2(r)35(gisi Kanunu'na ekli (I) Say\335l\335 lis)-1(-)]TJ
-1.28847 -1.13636 TD
0.02 Tc
2.284 Tw
(tenin (B) Cetvelinde yer alan)Tj
T*
-0.001 Tc
0.294 Tw
[(2)-1(9)-1(0)-1(1)-1(.)-1(1)-1(0)-1(.)-1(9)-1(0)-1(.)-1(0)-1(0)-1(.)-1(1)73(1)-1(.)-1(G)-1(.)-1(T)72(.)-1-1(.)-1(P)128(. numaral\335 "hekzan" isimli)]TJ
0 -1.13637 TD
0.229 Tw
[(m)1(a)1(l)11(n)1(,)1( b)1(i)1(t)1(k)1(i)1(s)1(e)1(l)1( y)1(a)11<209F>1(r)37(etiminde )-1(imal )-1(edilecek )-1(mal\335n)]TJ
0 -1.13636 TD
0.056 Tw
(b\237nyesine girmesi kayd\335yla \(sonradan dam\335tma veya)Tj
T*
0 Tc
0.007 Tw
(benzeri y\232ntemlerle ayr\335\337t\335r\335lm\335\337 olmas\335 i\337lemi dahil\))Tj
T*
0.019 Tw
(hammadde yada yar)Tj
8.16545 0 TD
-0.004 Tc
(d\335mc\335 madde olarak kullan\335lmas\335)Tj
-8.16545 -1.13636 TD
0 Tc
0.162 Tw
(halinde, \205TV)Tj
5.94411 0.00001 TD
(Kanunu'nun 8/1 inci maddesinde yer)Tj
-5.94411 -1.13636 TD
-0.002 Tc
0.13 Tw
[(alan tecil - terkin imkan\335ndan yararlan\335lmas\335 m\237m)-1(-)]TJ
T*
0.025 Tw
[(k\237n bulunmaktad\335r)109(.)]TJ
1.28847 -1.39406 TD
-0.001 Tc
0.158 Tw
(Bununla birlikte, "hekzan" isimli mal\335n temizlik,)Tj
-1.28847 -1.13636 TD
0.009 Tw
(test, ya\333lama ve benzeri ama\215larla imal edilen mal\335n)Tj
T*
0 Tc
-0.027 Tw
[(b\237nyesine )-2(girmeksizin )-2(yar)37(d)22(m)2(c)22( m)2(a)2(d)2(d)2(e)2( v)2(e)2(y)2(a)2( s)2(a)2(r)2(f)2( m)2(a)2(l-)]TJ
T*
-0.001 Tc
0.097 Tw
(zemesi olarak kullan\335lmas\335 halinde ise Kanunun 8/1)Tj
T*
0.167 Tw
(maddesinde yer alan tecil - terkin uygulamas\335ndan)Tj
0 -1.13637 TD
-0.003 Tc
0.025 Tw
[(yararlan\335lmas\335 m\237mk\237n olmayacakt\335r)108(.)-3(")]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
7 0 0 7 227.9631 346.1607 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(27)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
11 0 0 11 70.1732 328.5161 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.114 Tw
[("....(I) say\335l\335 listenin (B) cetvelindeki mallar\335n it)1(-)]TJ
-1.28847 -1.13636 TD
-0.001 Tc
0.001 Tw
(halinin do\333r)Tj
4.96745 0.00001 TD
-0.003 Tc
(udan imalat\215\335lar taraf\335ndan yap\335lmas\335 ve)Tj
-4.96745 -1.13637 TD
0.084 Tw
[(imalat\215\335n\335n bu \237r\237nleri (I) say\335l\335 listedeki mallar d\335)-1(-)]TJ
0 -1.13636 TD
-0.001 Tc
0.038 Tw
(\337\335ndaki mallar\335n imalinde kullanaca\333\335n\335 3 Seri No.lu)Tj
T*
0 Tc
0 Tw
(\205TV)Tj
2.35192 0.00001 TD
0.231 Tw
[(Kanunu Genel T)92(ebli\333 ekinde yer alan formu)]TJ
-2.35192 -1.13637 TD
-0.002 Tc
0.132 Tw
[(\()-2(E)-2(k)-2(:)-2(1)-2(4)-2(\))-2( )-2(v)-2(e)-2(r)-2(m)-2(e)-2(k)-2( )-2(s)-2(u)-2(r)35(etiyle yaz\335l\335 olarak beyan etmesi)]TJ
0 -1.13636 TD
-0.001 Tc
0.091 Tw
[(h)-1(a)-1(l)-1(i)-1(n)-1(d)-1(e)-1(,)-1( )-1(g)-1<9F>-1(m)-1(r)-1<9F>-1(k)-1( )-1(i)-1(d)-1(a)-1(r)36(esi taraf\335ndan, Bakanlar Kur)-1(u)-1(-)]TJ
T*
0 Tc
0.08 Tw
[(lu'nun \237r\237n\237n bu ama\215la kullan\335lmas\335na ili\337kin ola)1(-)]TJ
0 -1.13637 TD
0.194 Tw
(rak belirledi\333i \205TV)Tj
8.69559 -0.00001 TD
-0.002 Tc
[(tutar\335 kadar teminat al\335nacak)-1(-)]TJ
-8.69559 -1.13636 TD
-0.014 Tc
0 Tw
(t\335r)Tj
0.80591 0.00001 TD
0.001 Tc
0.028 Tw
(.EK:14 talep ve taahh\237tnameyi ithalat a\337amas\335nda)Tj
21.52766 44.21259 TD
-0.002 Tc
0.023 Tw
[(g)-2<9F>-2(m)-2(r)-2<9F>-2(k)-2( )-2(i)-2(d)-2(a)-2(r)34(esine vermeyen ithalat\215\335lar\335n \205TV)-255(k)-2(a)-2(n)-2(u)-2(-)]TJ
0 -1.13636 TD
-0.001 Tc
0.034 Tw
[(nu 8/1. maddesi kapsamn\335ndaki uygulamadan yarar)-1(-)]TJ
T*
-0.002 Tc
0.025 Tw
[(lamas\335 m\237mk\237n bulunmamaktad\335r)108(.)-2(.)-2(.)-2(.)-2(.)-2(")]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
7 0 0 7 469.0643 679.6647 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(28)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
11 0 0 11 315.8425 662.02 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
-0.033 Tw
[(")-1(.)-1(.)-1(.)-1<85>-1(T)-1(V)-201(mevzuat\335nda tecil-terkin uygulamas\335yla il)1(-)]TJ
-1.28847 -1.13636 TD
0 Tc
0.082 Tw
[(gili olarak s\237r)37(esinde verilmeyen YMM \237r)37(etim tasdik)]TJ
T*
0.018 Tw
[(rapor)-1(unun s\237r)37(esinden sonra verilebilmesini sa\333laya-)]TJ
T*
0.001 Tc
0.001 Tw
[(cak m\237cbir sebep haline ili\337kin d\237zenleme bulunma)2(-)]TJ
T*
0 Tc
0.095 Tw
[(m)4(a)4(k)4(t)4(a)4(d)44(r)111(. Ek s\237r)36(e verilmesine y\232nelik h\237k\237m bulun)2(-)]TJ
T*
-0.001 Tc
0.14 Tw
(mamas\335 nedeniyle......m\237vekkilinizce, ihtirazi kay\335tla)Tj
T*
0 Tc
-0.029 Tw
(\232denen \205TV)Tj
5.20078 0.00001 TD
(nin iade edilmesi m\237mk\237n bulunmamak-)Tj
-5.20078 -1.13636 TD
-0.007 Tc
0 Tw
[(tad\335r)104(.)-7(")-7( )]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
7 0 0 7 331.9284 576.8301 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(29)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
11 0 0 11 315.8425 559.1854 Tm
0 Tr
0 0 0 1 k
0 Tc
0.062 Tw
[("..........S\232z konusu dilek\215enizde elektrik \237r)38(etimin-)]TJ
-1.28847 -1.13636 TD
-0.001 Tc
0.176 Tw
[(de kullan\335lan 2 adet dizel makine ve alternat\232r)38(d)-1(e)-1(n)]TJ
T*
0.001 Tc
-0.027 Tw
[(o)-2(l)-2(u)-2-2(a)-2(n)-2( )-2(j)-2(e)-2(n)-2(e)-2(r)-2(a)-2(t)-2<9A>-2(r)-2( )-2(g)-2(r)1(uplar\335n\335n mekanik \215al\335\337ma \337ar)1(t)1(l)1(a)1(-)]TJ
T*
-0.002 Tc
-0.025 Tw
[(r\335n\335 iyile\337tirmek i\215in kullan\335ld\335\333\335 belirt)-2(i)-2(l)-2(e)-2(n)-2( )-2(m)-2(o)-2(t)-2(o)-2(r)-2( )-2(y)-2(a)-2-2(-)]TJ
T*
-0.001 Tc
0.284 Tw
(lar\335n\335n, imal edilen \237r\237n\237n b\237nyesine girmeksizin)Tj
0 -1.13637 TD
-0.002 Tc
0.025 Tw
[(y)-2(a)-2(r)35(d\335mc\335 madde veya sarf malzemesi olarak kullan\335l)-1(-)]TJ
0 -1.13636 TD
-0.003 Tc
[(d\335\333\335 anla\337\335lmaktad\335r)108(.)]TJ
1.28847 -1.39406 TD
0.005 Tc
0.371 Tw
[(.............. \337irketinizce elektrik \237r)39(e)2(t)2(e)2(n)2( )2(j)2(e)2(n)2(e)2(r)2(a)2(t)2<9A>2(r)]TJ
-1.28847 -1.13636 TD
0 Tc
0 Tw
(gr)Tj
0.88892 0.00001 TD
-0.002 Tc
0.052 Tw
[(uplar\335n\335n dizel motorlar\335nda kullan\335lan ancak \237r)35(e)-1(-)]TJ
-0.88892 -1.13637 TD
-0.001 Tc
0.175 Tw
[(tilen mal\335n \(elektri\333in\) b\237nyesine girmeyen \(sonra)1(-)]TJ
0 -1.13636 TD
0.14 Tw
(dan dam\335tma veya benzeri y\232ntemlerle ayr\335\337t\335r\335lm\335\337)Tj
T*
0 Tc
0.069 Tw
(olmas\335 i\337lemi dahil\) madeni ya\333lar\335n, \205TV)Tj
17.80304 0.00001 TD
0 Tw
(Kanunu)Tj
3.16699 0.00001 TD
(-)Tj
-20.97003 -1.13637 TD
-0.001 Tc
0.038 Tw
[(nun 8/1 inci maddesi uyar\335nca tecil-terkin m\237essese)1(-)]TJ
0 -1.13636 TD
-0.002 Tc
0.07 Tw
(si kapsam\335nda kullan\335lmas\335 m\237mk\237n bulunmamakta)Tj
20.97002 0 TD
0 Tc
(-)Tj
-20.97002 -1.13637 TD
-0.014 Tc
0 Tw
[(d\335r)97(.)-14(")]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
7 0 0 7 320.3473 383.6607 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(30)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
11 0 0 11 315.8425 366.0161 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
-0.03 Tw
("\334lgide kay\335tl\335 dilek\215enizin incelenmesinden; kendi)Tj
-1.28847 -1.13636 TD
-0.004 Tc
0.372 Tw
(imalat\335n\335zda yar)Tj
6.86226 0.00001 TD
-0.005 Tc
(d\335mc\335 madde olarak kulland\335\333\335n\335z)Tj
-6.86226 -1.13637 TD
-0.001 Tc
0.152 Tw
[(madeni ya\333lar i\215in tecil-terkin uygulamas\335ndan ya)1(-)]TJ
0 -1.13636 TD
-0.002 Tc
0.005 Tw
[(rarlan\335p yararlanamayaca\333\335n\335z hususunda ter)34(e)-2(d)-2(d)-2<9F>-2(d)-2(e)]TJ
T*
0.001 Tc
0.186 Tw
(d\237\337t\237\333\237n\237z ve konuya ili\337kin olarak Ba\337kanl\335\333\335m\335z)Tj
T*
0.025 Tw
[(g\232r\237\337\237n\237 istedi\333iniz anla\337\335lmaktad\335r)112(.)]TJ
1.28847 -1.39406 TD
-0.001 Tc
0.111 Tw
(....s\232z konusu mallar\335n temizlik, test, ya\333lama ve)Tj
-1.28847 -1.13636 TD
0 Tc
0.024 Tw
[(benzeri ama\215larla imal edilen \237r\237n\237n b\237nyesine gir)1(-)]TJ
T*
-0.002 Tc
0.012 Tw
[(m)-2(e)-2(k)-2(s)-2(i)-2(z)-2(i)-2(n)-2( )-2(y)-2(a)-2(r)35(d\335mc\335 madde veya sarf malzemesi olarak)]TJ
T*
-0.001 Tc
-0.032 Tw
(kullan\335lmas\335 halinde ise Kanunun 8/1 maddesinde yer)Tj
T*
0.017 Tc
0.357 Tw
(alan tecil-terkin uygulamas\335ndan yararlan\335lmas\335)Tj
0 -1.13637 TD
-0.002 Tc
0.025 Tw
[(m\237mk\237n olmayacakt\335r)109(.)-2(")]TJ
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
7 0 0 7 405.8374 227.9915 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(31)Tj
ET
0 0 0 0 k
55 72.069 483 81.883 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 56.6667 146.7971 Tm
0 Tr
0 0 0 1 k
-0.005 Tc
0.025 Tw
(26 Gelir \334daresi Ba\337kanl\335\333\335'n\335n 15.05.2008 tarih ve 49398 say\335l\335 \205zelgesi )Tj
0 -1.22223 TD
(27 Gelir \334daresi Ba\337kanl\335\333\335'n\335n 10.07.2006 tarih ve 51547 say\335l\335 \205zelgesi )Tj
0 -1.22222 TD
(28 Gelir \334daresi Ba\337kanl\335\333\335'n\335n 22.04.2008 tarih ve 41548 say\335l\335 \205zelgesi )Tj
T*
(29 Gelir \334daresi Ba\337kanl\335\333\335'n\335n 13.06.2007 tarih ve 53191 say\335l\335 \205zelgesi )Tj
T*
(30 Gelir \334daresi Ba\337kanl\335\333\335'n\335n 20.02.2007 tarih ve 14545 say\335l\335 \205zelgesi )Tj
T*
0.009 Tw
(31 Gelir \334daresi Ba\337kanl\335\333\335'n\335n 26.09.2006 tarih ve 74165 say\335l\335 \205zelgesi, Gelir \334daresi Ba\337kanl\335\333\335'n\335n 06.09.2006 tarih ve 69143 say\335l\335)Tj
1.5556 -1.2222 TD
0 Tc
0 Tw
(\205zelgesi)Tj
ET
0 J 0 j 10 M []0 d 0.3 w
0 0 0 1 K
55.417 159.353 m
132.142 159.353 l
S
Q
endstream
endobj
18 0 obj
<<
/Length 11495
>>
stream
/GS0 gs
q
0 0.89 595 841 re
W n
1 g
0 841.89 0 0 re
f
Q
/GS1 gs
/GS2 gs
q
BT
/F0 1 Tf
9 0 0 9 52 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0 Tw
(64)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F1 1 Tf
5.5 0 0 5.5 64.6002 52.4206 Tm
0 Tr
0 0 0 1 k
-0.05 Tc
0.025 Tw
[(V)6(E)6(R)6(G)66( )6(D)6<86>6(N)6(Y)90(ASI, SA)91(YI 335, )17(TEMMUZ 2009 )]TJ
ET
0 0 0 0 k
52 256.957 483 454.987 re
f
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
11 0 0 11 67.1732 703.4213 Tm
0 Tr
0 0 0 1 k
-0.001 Tc
0.037 Tw
[("\334lgide kay\335tl\335 dilek\215enizin incelenmesinden; trak)2(-)]TJ
-1.28847 -1.13636 TD
0.131 Tw
(t\232r imalat\335 i\337i ile u\333ra\337t\335\333\335n\335z ve trakt\232r imalat\335nda)Tj
T*
-0.002 Tc
0.197 Tw
[(k)4(u)4(l)4(l)4(a)4(n)4(d)4444(n)44(z)4( )4<85>4(T)4(V)-430(Kanununa ekli (I) say\335l\335 listenin)]TJ
T*
-0.001 Tc
0.198 Tw
((B) cetvelinde yer alan madeni ya\333lar i\215in, an\335lan)Tj
T*
0.048 Tw
[(Kanunun 8/1 inci maddesi uyar\335nca tecil - terkin uy)1(-)]TJ
0 -1.13637 TD
-0.003 Tc
0.147 Tw
[(gulamas\335ndan yararlan\335p yararlanamayaca\333\335n\335z ko)-3(-)]TJ
0 -1.13636 TD
0.002 Tc
0.025 Tw
[(n)2(u)2(s)2(u)2(n)2(d)2(a)2( )2(t)2(e)2(r)39(edd\237de d\237\337\237ld\237\333\237 anla\337\335lmaktad\335r)112(.)]TJ
1.28847 -1.39405 TD
-0.001 Tc
0.054 Tw
[(B)-1(u)-1(n)-1(a)-1( )-1(g)-1<9A>-1(r)36(e, yukar\335daki madde h\237km\237nde yer alan)]TJ
-1.28847 -1.13636 TD
-0.002 Tc
0.225 Tw
("(I) say\335l\335 listeye dahil olmayan mallar\335n imalinde)Tj
T*
0.306 Tw
[(kullan\335lmak" tabiri, s\232z konusu ya\333lar\335n \237r)36(e)-2(t)-2(i)-2(m)-2(d)-2(e)]TJ
0 -1.13637 TD
0.06 Tw
(hammadde olarak kullan\335lmas\335n\335 ifade etmekte olup;)Tj
0 -1.13636 TD
0 Tc
0.037 Tw
[(imalatta sarf malzemesi veya yar)37(d)33(m)3(c)33( )3(m)3(a)3(d)3(d)3(e)3( )3(o)3(l)3(a)3(r)3(a)3(k)]TJ
T*
-0.001 Tc
-0.02 Tw
[(kullan\335lan madeni ya\333lar i\215in tecil - terkin uygulama)2(-)]TJ
T*
-0.003 Tc
0.025 Tw
[(s\335ndan yararlan\335lmas\335 m\237mk\237n bulunmamaktad\335r)108(.)-3( )-3(B)-3(u)]TJ
T*
0.001 Tc
-0.028 Tw
[(nedenle, \337irketiniz taraf\335ndan nihai \237r)39(e)1(t)1(i)1(m)1( )1(t)1(a)1(m)1(a)1(m)1(l)1(a)1(n)1(-)]TJ
T*
0.002 Tc
0.066 Tw
[(m)2(a)2(d)2(a)2(n)2(,)2( g)2(e)2(r)38(e)2(k)2<209F>2(r)39(e)2(t)2(i)2(m)2( s)2<9F>2(r)39(eci )-2(i\215erisinde )-2(ger\215ekle\337tir)40(e)2(n)]TJ
T*
-0.002 Tc
0.213 Tw
[(t)-2(e)-2(s)-2(t)-2(l)-2(e)-2(r)35(de kullan\335lan ger)36(e)-2(k)-2(s)-2(e)-2( )-2<9F>-2(r)35(etim tamamland\335ktan)]TJ
T*
0.001 Tc
0.073 Tw
(sonra trakt\232r\237n motor ve \337anzuman\335na konulan ma)Tj
21.01549 0.00001 TD
0 Tc
(-)Tj
-21.01549 -1.13637 TD
-0.001 Tc
0.042 Tw
[(deni ya\333lar)110(, ham)1(madde olmay\335p sarf malzemesi veya)]TJ
0 -1.13636 TD
0 Tc
0 Tw
(yar)Tj
1.2959 0.00001 TD
-0.002 Tc
-0.004 Tw
(d\335mc\335 madde oldu\333undan, bu ya\333lar i\215in \205TV)Tj
18.55259 0.00001 TD
0 Tc
0 Tw
(Ka-)Tj
-19.84849 -1.13637 TD
-0.001 Tc
0.006 Tw
[(nununun 8/1 inci maddesi h\237km\237 uyar\335nca tecil - ter)1(-)]TJ
0 -1.13636 TD
-0.002 Tc
0.164 Tw
[(kin uygulamas\335ndan yararlan\335lmas\335 m\237mk\237n bulun)-2(-)]TJ
T*
-0.003 Tc
0 Tw
(mamaktad\335r)Tj
4.6936 0 TD
0 Tc
(.")Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
7 0 0 7 111.9988 427.8968 Tm
0 Tr
0 0 0 1 k
0 Tc
0 Tw
(32)Tj
ET
Q
/GS3 gs
/GS2 gs
q
BT
/F3 1 Tf
11 0 0 11 67.1732 410.2521 Tm
0 Tr
0 0 0 1 k
-0.002 Tc
0.113 Tw
("\334lgide kay\335tl\335 dilek\215enizin incelenmesinden; baz\335)Tj
-1.28847 -1.13636 TD
0 Tc
0.078 Tw
[(firmalar\335n m\237\337terilerinize, vida ve c\335vata \237r)38(etiminde)]TJ
T*
0.084 Tw
(so\333utma ve karar)Tj
7.16011 0.00001 TD
-0.001 Tc
(tma olarak kullan\335lan madeni ya\333)Tj
13.85538 0 TD
0 Tc
(-)Tj
-21.01549 -1.13637 TD
0.074 Tw
(lar\335n her ne kadar bitmi\337 \237r\237n\237n b\237nyesine girmese)Tj
0 -1.13636 TD
-0.001 Tc
0.039 Tw
(de (form\237l\237nde bulunmamas\335) \237r)Tj
13.29876 0 TD
0 Tc
[(etim pr)37(osesi ile ala-)]TJ
-13.29876 -1.13637 TD
-0.001 Tc
0.014 Tw
(kal\335 oldu\333undan tecil - terkin uygulamas\335ndan fayda-)Tj
0 -1.13636 TD
-0.003 Tc
0.05 Tw
(lanacaklar\335n\335 belir)Tj
7.52032 0.00001 TD
-0.002 Tc
(tip faturalar\335n\335 tecil - terkin uygu)Tj
13.49516 0.00001 TD
0 Tc
(-)Tj
-21.01548 -1.13637 TD
0.002 Tc
-0.018 Tw
[(l)5(a)5(m)5(a)5(s)55(n)5(a)5( )5(g)5<9A>5(r)39(e)2( )2(k)2(e)2(s)2(m)2(e)2(y)2(i)2( )2<9A>2(n)2(e)2(r)39(dikleri ve bu konuda Ba\337)3(-)]TJ
0 -1.13636 TD
-0.001 Tc
0.025 Tw
(kanl\335\333\335m\335z g\232r\237\337\237n\237n istenildi\333i anla\337\335lmaktad\335r)Tj
19.44903 0.00001 TD
0 Tc
(.)Tj
-18.16055 -1.39407 TD
-0.003 Tc
-0.03 Tw
[(........... say\335l\335 yaz\335m\335zda da belir)-3(t)-3(i)-3(l)-3(d)-3(i)-3-3(i)-3( )-3(g)-3(i)-3(b)-3(i)-3(,)-3( )-3(")-3(\()-3(I)-3(\))-3( )-3(s)-3(a)-2(-)]TJ
-1.28847 -1.13636 TD
-0.002 Tc
0.05 Tw
(y\335l\335 listeye dahil olmayan mallar\335n imalinde kullan\335l-)Tj
T*
0 Tc
0.04 Tw
[(m)2(a)2(k)2(")2( t)2(a)2(b)2(i)2(r)2(i)2(,)2( y)2(a)222(n)2<209F>2(r)37(etimde )-2(hammadde )-2(olarak )-2(kulla)1(-)]TJ
22.37902 39.40944 TD
-0.002 Tc
0.033 Tw
[(n\335lmas\335n\335 ifade etmekte olup; imalatta yar)36(d)5