{"id":24664,"date":"2023-02-03T08:05:07","date_gmt":"2023-02-03T08:05:07","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=24664"},"modified":"2023-02-03T08:05:07","modified_gmt":"2023-02-03T08:05:07","slug":"gumruk-alacaklarina-yeniden-yapilandirma","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2023\/02\/03\/gumruk-alacaklarina-yeniden-yapilandirma\/","title":{"rendered":"G\u00fcmr\u00fck Alacaklar\u0131na Yeniden Yap\u0131land\u0131rma"},"content":{"rendered":"<h2><strong>G\u00fcmr\u00fck alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na dair h\u00fck\u00fcmleri i\u00e7eren Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Teklifi (&#8220;Kanun Teklifi&#8221;), 27 Ocak 2023 tarihinde TBMM Ba\u015fkanl\u0131\u011f\u0131&#8217;na sunuldu. Se\u00e7im takvimi de g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda Kanun Teklifi&#8217;nin \u015eubat ay\u0131 ortas\u0131na kadar y\u00fcr\u00fcrl\u00fc\u011fe girmesi bekleniyor.<\/strong><\/h2>\n<h3><strong>Yeni Geli\u015fmeler<\/strong><\/h3>\n<p>G\u00fcmr\u00fck alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na dair h\u00fck\u00fcmleri i\u00e7eren Kanun Teklifi, 27 Ocak 2023 tarihinde TBMM Ba\u015fkanl\u0131\u011f\u0131&#8217;na sunuldu.<\/p>\n<p>Kanun Teklifi&#8217;nin vergi alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131, matrah art\u0131r\u0131m\u0131 ve i\u015fletme kay\u0131tlar\u0131n\u0131n d\u00fczeltilmesine dair h\u00fck\u00fcmlerini ele ald\u0131\u011f\u0131m\u0131z b\u00fcltenimize <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=M0c4dy9kektLdlpEdWxOYnBZSEFtWEpqR0Y0UzNyV29TeUpmOXI0Q202R1FtaWJ0MVpKeWNwQjg0ZThxcEFMZTFiS2xKRlNnNEVBK3VBUmthOVhWcjFudmFjT0Zvc203b1pUTW1Ma1Q5M1J6NXkvNXNxSmpKdz09&amp;rh=ff00a37e16a66f3a799451ba09449a217c723298__;!!Hj9Y_P0nvg!X9poh4bcm_pZud3KnVDYxB-AJHsvyPlQrAuK5kzqGx-PefIRFZk2693Dpe5l1SyRgKcLH5TXmM3KEJQyetreTR-0bg$\">buradan<\/a> ula\u015fabilirsiniz. Bu b\u00fcltenimizde ise g\u00fcmr\u00fck alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin d\u00fczenlemelere yer verilmi\u015f olup; kanunla\u015facak metin ile b\u00fcltenimize konu edilen d\u00fczenlemeler aras\u0131nda birtak\u0131m farkl\u0131l\u0131klar olabilece\u011fi g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r.<\/p>\n<p><strong>Kanun Teklifi Neler Getiriyor?<\/strong><\/p>\n<p><strong>1. Kesinle\u015fmi\u015f G\u00fcmr\u00fck Alacaklar\u0131 <\/strong><\/p>\n<p>Kanun&#8217;un yay\u0131m tarihi itibar\u0131yla vadesi geldi\u011fi halde \u00f6denmemi\u015f ya da \u00f6deme s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan<\/p>\n<ul>\n<li>g\u00fcmr\u00fck vergilerinin \u00f6denmemi\u015f k\u0131sm\u0131n\u0131n tamam\u0131n\u0131n ve gecikme faizi\/zamm\u0131 yerine Kanun&#8217;un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n (\u00f6denmemi\u015f alaca\u011f\u0131n sadece fer&#8217;i alacaktan ibaret olmas\u0131 h\u00e2linde fer&#8217;i alacak yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n) Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, g\u00fcmr\u00fck vergilerine ba\u011fl\u0131 gecikme faizi\/zamlar\u0131n\u0131n tamam\u0131n\u0131n ve asl\u0131 Kanun&#8217;un yay\u0131m\u0131 tarihinden \u00f6nce \u00f6denmi\u015f olanlar dahil olmak \u00fczere asla ba\u011fl\u0131 olarak kesilmi\u015f idari para cezalar\u0131n\u0131n tamam\u0131n\u0131n,<\/li>\n<li>g\u00fcmr\u00fck vergi asl\u0131na ba\u011fl\u0131 olmaks\u0131z\u0131n kesilmi\u015f idari para cezalar\u0131 ile 5326 say\u0131l\u0131 Kabahatler Kanunu&#8217;nun i\u015ftirak h\u00fck\u00fcmleri nedeniyle kesilmi\u015f vergi cezalar\u0131n\u0131n %50&#8217;sinin Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi cezas\u0131n\u0131n kalan %50&#8217;sinin,<\/li>\n<li>e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f idari para cezalar\u0131n\u0131n %30&#8217;unun ve varsa g\u00fcmr\u00fck vergi asl\u0131n\u0131n tamam\u0131 ile gecikme faizi\/zamm\u0131 yerine Kanun&#8217;un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, cezalar\u0131n kalan %70&#8217;i ile gecikme faizi\/zamlar\u0131n\u0131n tamam\u0131n\u0131n<\/li>\n<\/ul>\n<p>tahsilinden vazge\u00e7ilecek.<\/p>\n<p><strong>2. Kesinle\u015fmemi\u015f veya dava safhas\u0131nda bulunan g\u00fcmr\u00fck alacaklar\u0131<\/strong><\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0a. Kanun&#8217;un yay\u0131m tarihi itibar\u0131yla ilk derece mahkemeleri nezdinde dava a\u00e7\u0131lm\u0131\u015f ya da dava a\u00e7ma s\u00fcresi hen\u00fcz ge\u00e7memi\u015f olan g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklar<\/strong><\/p>\n<p>G\u00fcmr\u00fck vergisi asl\u0131n\u0131n %50&#8217;sinin ve gecikme faizi\/zamm\u0131 yerine g\u00fcmr\u00fck vergisi asl\u0131n\u0131n %50&#8217;si \u00fczerinden Kanun&#8217;un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, g\u00fcmr\u00fck vergisi asl\u0131n\u0131n kalan %50&#8217;si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (gecikme zamm\u0131\/faizi ve asl\u0131na ba\u011fl\u0131 olarak kesilen di\u011fer cezalar ve bunlara ait gecikme zamlar\u0131 dahil) tahsilinden vazge\u00e7ilecek.<\/p>\n<p>E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f olan idari para cezalar\u0131 ile ilgili olarak %15&#8217;inin Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla kalan cezalar\u0131n tahsilinden vazge\u00e7ilecek.<\/p>\n<p>\u0130dari itiraz mercilerine ba\u015fvuruda bulunulmu\u015f ya da idari itiraz s\u00fcresi ge\u00e7memi\u015f olan g\u00fcmr\u00fck vergileri de bu kapsamdad\u0131r.<\/p>\n<p><strong>\u00a0 \u00a0 \u00a0 b. \u0130tiraz\/istinaf veya temyiz s\u00fcreleri ge\u00e7memi\u015f ya da itiraz veya temyiz yoluna ba\u015fvurulmu\u015f ya da karar d\u00fczeltme talep s\u00fcresi ge\u00e7memi\u015f veya bu yola ba\u015fvurulmu\u015f olan g\u00fcmr\u00fck vergilerine ili\u015fkin tahakkuklar<\/strong><\/p>\n<p>Bu hallerde tahsilinden vazge\u00e7ilecek tutar Kanun&#8217;un yay\u0131m tarihinden \u00f6nce verilen en son mahkeme karar\u0131n\u0131n tarhiyata ili\u015fkin terkin, tasdik veya bozma karar\u0131 olmas\u0131na g\u00f6re de\u011fi\u015fiyor. Buna g\u00f6re en son karar\u0131n:<\/p>\n<ul>\n<li><strong>Terkine<\/strong> ili\u015fkin olmas\u0131 halinde, ilk tarhiyata esas g\u00fcmr\u00fck vergisinin %10&#8217;unun ve gecikme faizi yerine g\u00fcmr\u00fck vergisi asl\u0131n\u0131n %10&#8217;u \u00fczerinden Kanun&#8217;un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %90&#8217;\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %10&#8217;unun \u00f6denmesi \u015fart\u0131yla kalan %90&#8217;\u0131n\u0131n) tahsilinden vazge\u00e7ilecek. E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f olan idari para cezalar\u0131 ile ilgili olarak %5&#8217;inin Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla kalan cezalar\u0131n tahsilinden vazge\u00e7ilecek.<\/li>\n<li><strong>Tasdik veya tadilen tasdike<\/strong> ili\u015fkin olmas\u0131 halinde, tasdik edilen g\u00fcmr\u00fck vergilerinin tamam\u0131n\u0131n, terkin edilen g\u00fcmr\u00fck vergilerinin %10&#8217;unun ve bu tutarlara ili\u015fkin gecikme faizi yerine Kanun&#8217;un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, g\u00fcmr\u00fck vergisi asl\u0131n\u0131n kalan %90&#8217;\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar ile ilgili olarak tasdik edilen tutar\u0131n %50&#8217;sinin ve terkin edilen tutar\u0131n ise %10&#8217;unun \u00f6denmesi \u015fart\u0131yla kalan k\u0131sm\u0131n\u0131n) tahsilinden vazge\u00e7ilecek. E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f olan idari para cezalar\u0131 ile ilgili olarak tasdik edilen ceza tutar\u0131n\u0131n %30&#8217;unun ve terkin edilen cezan\u0131n %5&#8217;inin Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla kalan cezalar\u0131n tahsilinden vazge\u00e7ilecek.<\/li>\n<li><strong>Bozma<\/strong> karar\u0131 olmas\u0131 halinde, g\u00fcmr\u00fck vergisi asl\u0131n\u0131n %50&#8217;sinin ve gecikme faizi yerine g\u00fcmr\u00fck vergisi asl\u0131n\u0131n %50&#8217;si \u00fczerinden Kanun&#8217;un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, vergi asl\u0131n\u0131n kalan %50&#8217;si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %25&#8217;inin \u00f6denmesi \u015fart\u0131yla kalan %75&#8217;inin) tahsilinden vazge\u00e7ilecek. E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f olan idari para cezalar\u0131 ile ilgili olarak %15&#8217;inin Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla kalan cezalar\u0131n tahsilinden vazge\u00e7ilecek.<\/li>\n<li><strong>K\u0131smen onama k\u0131smen bozma <\/strong>karar\u0131 olmas\u0131 halinde,\n<ul>\n<li>onanan k\u0131s\u0131m i\u00e7in onanan g\u00fcmr\u00fck vergilerinin tamam\u0131n\u0131n, terkin edilen g\u00fcmr\u00fck vergilerinin %10&#8217;unun ve bu tutarlara ili\u015fkin gecikme faizi yerine Kanun&#8217;un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, g\u00fcmr\u00fck vergisi asl\u0131n\u0131n kalan %90&#8217;\u0131n\u0131n ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %50&#8217;sinin \u00f6denmesi \u015fart\u0131yla kalan k\u0131sm\u0131n\u0131n) tahsilinden vazge\u00e7ilecek.<\/li>\n<li>bozulan k\u0131s\u0131m i\u00e7in g\u00fcmr\u00fck vergisi asl\u0131n\u0131n %50&#8217;sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50&#8217;si \u00fczerinden Kanun&#8217;un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, g\u00fcmr\u00fck vergisi asl\u0131n\u0131n kalan %50&#8217;si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (asla ba\u011fl\u0131 olmayan cezalar i\u00e7in %25&#8217;inin \u00f6denmesi \u015fart\u0131yla kalan %75&#8217;inin) tahsilinden vazge\u00e7ilecek.<\/li>\n<li>E\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 olarak kesilmi\u015f olan idari para cezalar\u0131 ile ilgili olarak onanan k\u0131sm\u0131n veya tasdik edilen k\u0131sm\u0131n %30&#8217;unun ve terkin edilen k\u0131sm\u0131n %5&#8217;inin ve bozulan k\u0131sm\u0131n %15&#8217;inin Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde tamamen \u00f6denmesi \u015fart\u0131yla kalan cezalar\u0131n tahsilinden vazge\u00e7ilecek.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong>\u0130nceleme ve tarhiyat safhas\u0131nda bulunan g\u00fcmr\u00fck alacaklar\u0131<\/strong><\/li>\n<\/ol>\n<p>Kanun&#8217;un yay\u0131mland\u0131\u011f\u0131 tarihten \u00f6nce ba\u015flanm\u0131\u015f ve Kanun&#8217;un yay\u0131m tarihi itibariyle tamamlanamam\u0131\u015f g\u00fcmr\u00fck incelemeleri ve ek tahakkuk i\u015flemleri sonucunda tarh edilecek vergi as\u0131llar\u0131n\u0131n %50&#8217;sinin ve gecikme faizi yerine vergi asl\u0131n\u0131n %50&#8217;si \u00fczerinden Kanun&#8217;un yay\u0131m tarihine kadar Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak belirlenecek tutar\u0131n Kanun&#8217;da belirtilen s\u00fcre ve \u015fekilde \u00f6denmesi \u015fart\u0131yla, g\u00fcmr\u00fck vergisi asl\u0131n\u0131n kalan %50&#8217;si ve vergi cezalar\u0131n\u0131n tamam\u0131n\u0131n (e\u015fyan\u0131n g\u00fcmr\u00fcklenmi\u015f de\u011ferine ba\u011fl\u0131 cezalarda %15&#8217;inin \u00f6denmesi \u015fart\u0131yla kalan %85&#8217;inin) tahsilinden vazge\u00e7ilecek.<\/p>\n<p><strong>4. \u00d6deme \u015fekilleri<\/strong><\/p>\n<p>Yeniden yap\u0131land\u0131rma imk\u00e2n\u0131ndan yararlanmak isteyen m\u00fckellefler, 30 Nisan 2023&#8217;e kadar vergi dairelerine ba\u015fvurmal\u0131lar. M\u00fckellefler, Kanun h\u00fck\u00fcmlerine g\u00f6re hesaplanan tutarlar\u0131 pe\u015fin olarak veya taksitler halinde \u00f6deyebilecekler.<\/p>\n<p>Taksitle \u00f6deme yapacak m\u00fckelleflerin, ilk taksiti May\u0131s ay\u0131 sonuna kadar \u00f6demek \u00fczere ayl\u0131k d\u00f6nemler halinde azami 48 e\u015fit taksitte \u00f6demeleri gerekiyor. Bu durumda, m\u00fckelleflerin ba\u015fvuru s\u0131ras\u0131nda 12, 18, 24, 36 ve 48 e\u015fit taksitte \u00f6deme se\u00e7eneklerinden birini tercih etmeleri gerekiyor. Hesaplanan tutarlar (i) 12 e\u015fit taksit i\u00e7in 1,09; (ii)18 e\u015fit taksit i\u00e7in 1,135; (iii) 24 e\u015fit taksit i\u00e7in 1,18, (iv) 36 e\u015fit taksit i\u00e7in 1,27, (v) 48 e\u015fit taksit i\u00e7in 1,36 katsay\u0131s\u0131 ile \u00e7arp\u0131lacak.<\/p>\n<p>Hesaplanan tutarlar\u0131n tamam\u0131n\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7inde pe\u015fin olarak \u00f6denmesi halinde katsay\u0131 uygulanmayacak ve fer&#8217;i alacaklar yerine Y\u0130-\u00dcFE ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanan tutarlar\u0131n %90&#8217;\u0131n\u0131n tahsilinden vazge\u00e7ilecek.<\/p>\n<h3><strong>Sonu\u00e7<\/strong><\/h3>\n<p>TBMM&#8217;nin 14 May\u0131s 2023 tarihinde ger\u00e7ekle\u015fecek olan Cumhurba\u015fkanl\u0131\u011f\u0131 ve Milletvekili Genel Se\u00e7imi nedeniyle belirli bir s\u00fcre (Mart-Nisan aylar\u0131nda) kapal\u0131 kalmas\u0131 gerekece\u011finden, Kanun Teklifi&#8217;nin \u015eubat ay\u0131 ortas\u0131na kadar kanunla\u015fmas\u0131n\u0131 bekliyoruz. Kanun Teklifi&#8217;nin kapsam\u0131na giren g\u00fcmr\u00fck bor\u00e7lar\u0131 veya ihtilaflar\u0131 bulunan m\u00fckelleflerin, yap\u0131land\u0131rman\u0131n sa\u011flad\u0131\u011f\u0131 mali avantajlar\u0131 da g\u00f6z \u00f6n\u00fcnde bulundurarak de\u011ferlendirme yapmalar\u0131nda fayda g\u00f6r\u00fcyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>G\u00fcmr\u00fck alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na dair h\u00fck\u00fcmleri i\u00e7eren Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[118,120],"tags":[94,95],"class_list":["post-24664","post","type-post","status-publish","format-standard","hentry","category-publications","category-legal-alerts","tag-international-commercial-and-trade-tr","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>G\u00fcmr\u00fck Alacaklar\u0131na Yeniden Yap\u0131land\u0131rma<\/title>\n<meta name=\"description\" content=\"G\u00fcmr\u00fck alacaklar\u0131 da dahil olmak \u00fczere \u00e7e\u015fitli kamu alacaklar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na dair h\u00fck\u00fcmleri i\u00e7eren Baz\u0131 Alacaklar\u0131n Yeniden\" \/>\n<meta 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