{"id":2855,"date":"2025-12-26T21:21:35","date_gmt":"2025-12-26T21:21:35","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=2855"},"modified":"2026-02-17T13:35:58","modified_gmt":"2026-02-17T13:35:58","slug":"7417-sayili-yeni-yeniden-varlik-barisi","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/7417-sayili-yeni-yeniden-varlik-barisi\/","title":{"rendered":"7417 SAYILI YEN\u0130 YEN\u0130DEN VARLIK BARI\u015eI"},"content":{"rendered":"<p>5\/7\/2022 tarihli ve 31887 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7417 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu ile Baz\u0131 Kanunlarda ve 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun 50 nci maddesiyle 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununa eklenen ge\u00e7ici 15 inci madde ile yurt d\u0131\u015f\u0131nda ve yurt i\u00e7inde bulunan baz\u0131 varl\u0131klar\u0131n ekonomiye kazand\u0131r\u0131lmas\u0131na imk\u00e2n veren d\u00fczenleme y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r.<\/p>\n\n\n\n<p>Bu Kanun ile;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ger\u00e7ek veya t\u00fczel ki\u015filerin yurt d\u0131\u015f\u0131nda bulunan;\u00a0<strong>para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n<\/strong>\u00a0<strong>banka veya arac\u0131 kurumlara bildirilmek<\/strong>\u00a0suretiyle milli ekonomiye kazand\u0131r\u0131lmas\u0131na,<\/li>\n\n\n\n<li>Gelir veya kurumlar vergisi m\u00fckelleflerince sahip olunan ve T\u00fcrkiye\u2019de bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan\u00a0<strong>para, alt\u0131n, d\u00f6viz, menkul k\u0131ymetler ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile ta\u015f\u0131nmazlar\u0131n<\/strong>\u00a0<strong>vergi dairesine beyan edilerek<\/strong>\u00a0kanuni defter kay\u0131tlar\u0131na al\u0131nabilmesine,<\/li>\n<\/ul>\n\n\n\n<p>imkan sa\u011flanmaktad\u0131r.<\/p>\n\n\n\n<p>Ger\u00e7ek ve t\u00fczel ki\u015filer, yurt d\u0131\u015f\u0131 ve yurt i\u00e7i yeni Varl\u0131k Bar\u0131\u015f\u0131 uygulamas\u0131ndan&nbsp;<strong>31 Mart 2023<\/strong>&nbsp;tarihine kadar bildirim veya beyanda bulunmak suretiyle yararlanabileceklerdir.<\/p>\n\n\n\n<p>Yurt d\u0131\u015f\u0131ndaki s\u00f6z konusu varl\u0131klar\u0131n T\u00fcrkiye\u2019ye getirilebilmesi i\u00e7in vergi m\u00fckellefi veya T\u00fcrk vatanda\u015f\u0131 olma zorunlulu\u011fu bulunmamakta olup d\u00fczenlemeden herkes yararlanabilecektir.<\/p>\n\n\n\n<p>Banka ve arac\u0131 kurumlara bildirilen yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n de\u011feri \u00fczerinden;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>30\/9\/2022 tarihine kadar yap\u0131lan bildirimler i\u00e7in %1,<\/li>\n\n\n\n<li>1\/10\/2022 tarihi ila 31\/12\/2022 tarihi aras\u0131nda yap\u0131lan bildirimler i\u00e7in %2,<\/li>\n\n\n\n<li>1\/1\/2023 tarihi ila 31\/3\/2023 tarihine kadar yap\u0131lan bildirimler i\u00e7in %3,<\/li>\n<\/ul>\n\n\n\n<p>oran\u0131nda hesaplanacak vergi, bildirim esnas\u0131nda banka ve arac\u0131 kurumlara pe\u015fin olarak \u00f6denecektir.<\/p>\n\n\n\n<p>Bildirilen varl\u0131klar\u0131n, T\u00fcrkiye\u2019deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lan hesaplarda en az bir y\u0131l s\u00fcreyle tutulmas\u0131 halinde vergi %0 olarak uygulanacak ve pe\u015fin olarak \u00f6denmi\u015f olan vergi bildirim sahibinin ilgili vergi dairesine ba\u015fvurusu \u00fczerine kendisine iade edilecektir.<\/p>\n\n\n\n<p>Vergi dairelerine beyan edilen yurt i\u00e7i varl\u0131klar\u0131n de\u011feri \u00fczerinden %3 oran\u0131nda vergi tarh edilecek ve bu vergi, tarhiyat\u0131n yap\u0131ld\u0131\u011f\u0131 ay\u0131 izleyen ay\u0131n sonuna kadar \u00f6denecektir. Gelir ve kurumlar vergisi m\u00fckellefiyeti bulunmayanlar da beyan d\u0131\u015f\u0131ndaki di\u011fer \u015fartlar aranmaks\u0131z\u0131n varl\u0131klar\u0131n\u0131 beyan edebilirler.<\/p>\n\n\n\n<p>Beyan edilerek i\u015fletme kay\u0131tlar\u0131na al\u0131nacak ta\u015f\u0131nmazlar\u0131n i\u015fletmeye devrine ili\u015fkin tapuda yap\u0131lacak i\u015flemlerden&nbsp;<strong>har\u00e7 al\u0131nmayacakt\u0131r.<\/strong>&nbsp;Ayr\u0131ca, ta\u015f\u0131nmazlar\u0131n i\u015fletmeye devri, elden \u00e7\u0131karma say\u0131lmayacak ve&nbsp;<strong>de\u011fer art\u0131\u015f kazanc\u0131<\/strong>&nbsp;hesaplanmayacakt\u0131r.<\/p>\n\n\n\n<p>Bildirilen veya beyan edilen varl\u0131klara isabet eden tutarlara ili\u015fkin hi\u00e7bir suretle&nbsp;<strong>vergi incelemesi ve vergi tarhiyat\u0131&nbsp;<\/strong>yap\u0131lmayacakt\u0131r.<\/p>\n\n\n\n<p><strong>Kurumlar Vergisi Kanunu<\/strong><\/p>\n\n\n\n<p><strong>Ge\u00e7ici Madde 15<\/strong><\/p>\n\n\n\n<p><strong>(7417 say\u0131l\u0131 kanunun 50 nci maddesiyle eklenen Ge\u00e7ici Madde; Y\u00fcr\u00fcrl\u00fck: 05.07.2022)<\/strong><\/p>\n\n\n\n<p>(1) Ger\u00e7ek veya t\u00fczel ki\u015filerce, yurt d\u0131\u015f\u0131nda bulunan; para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 31\/3\/2023 tarihine kadar banka veya arac\u0131 kurumlara bildirilir.<\/p>\n\n\n\n<p>(2) Birinci f\u0131kra kapsam\u0131na giren varl\u0131klar, yurt d\u0131\u015f\u0131nda bulunan banka veya finansal kurumlardan kullan\u0131lan ve bu maddenin y\u00fcr\u00fcrl\u00fck tarihi itibar\u0131yla kanuni defterlerde kay\u0131tl\u0131 olan kredilerin en ge\u00e7 31\/3\/2023 tarihine kadar kapat\u0131lmas\u0131nda kullan\u0131labilir. Bu takdirde, defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla, borcun \u00f6denmesinde kullan\u0131lan varl\u0131klar i\u00e7in T\u00fcrkiye\u2019ye getirilme \u015fart\u0131 aranmaks\u0131z\u0131n bu madde h\u00fck\u00fcmlerinden yararlan\u0131l\u0131r.<\/p>\n\n\n\n<p>(3) Bu maddenin y\u00fcr\u00fcrl\u00fck tarihi itibar\u0131yla kanuni defterlerde kay\u0131tl\u0131 olan sermaye avanslar\u0131n\u0131n, yurt d\u0131\u015f\u0131nda bulunan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girmesinden \u00f6nce T\u00fcrkiye\u2019ye getirilmek suretiyle kar\u015f\u0131lanm\u0131\u015f olmas\u0131 h\u00e2linde, s\u00f6z konusu avanslar\u0131n en ge\u00e7 31\/3\/2023 tarihine kadar defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla bu madde h\u00fck\u00fcmlerinden yararlan\u0131l\u0131r.<\/p>\n\n\n\n<p>(4) Gelir veya kurumlar vergisi m\u00fckelleflerince sahip olunan ve T\u00fcrkiye\u2019de bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile ta\u015f\u0131nmazlar, 31\/3\/2023 tarihine kadar vergi dairelerine beyan edilir.<\/p>\n\n\n\n<p>(5) Birinci ve d\u00f6rd\u00fcnc\u00fc f\u0131kra kapsam\u0131nda bildirilen veya beyan edilen varl\u0131klar 213 say\u0131l\u0131 Kanun uyar\u0131nca defter tutan m\u00fckellefler taraf\u0131ndan bildirim veya beyan tarihi itibar\u0131yla kanuni defterlere kaydedilir. Bilan\u00e7o esas\u0131na g\u00f6re defter tutan m\u00fckellefler, bu madde h\u00fck\u00fcmleri uyar\u0131nca kanuni defterlerine kaydettikleri k\u0131ymetler i\u00e7in pasifte \u00f6zel fon hesab\u0131 a\u00e7arlar. Bu fon hesab\u0131 bildirim veya beyan tarihinden itibaren iki y\u0131l ge\u00e7medik\u00e7e i\u015fletmeden \u00e7ekilemez, sermayeye ilave d\u0131\u015f\u0131nda ba\u015fka bir ama\u00e7la kullan\u0131lamaz, i\u015fletmenin tasfiye edilmesi halinde ise vergilendirilmez. Serbest meslek kazan\u00e7 defteri ile i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler, s\u00f6z konusu k\u0131ymetleri defterlerinde ayr\u0131ca g\u00f6sterirler. Bu varl\u0131klar d\u00f6nem kazanc\u0131n\u0131n tespitinde dikkate al\u0131nmaz ve bildirim veya beyan tarihinden itibaren iki y\u0131l ge\u00e7mesi ko\u015fuluyla vergiye tabi kazanc\u0131n ve kurumlar i\u00e7in da\u011f\u0131t\u0131labilir kazanc\u0131n tespitinde dikkate al\u0131nmaks\u0131z\u0131n i\u015fletmeden \u00e7ekilebilir. Gelir ve kurumlar vergisi m\u00fckellefiyeti bulunmayanlar, bu f\u0131krada yer alan beyan d\u0131\u015f\u0131ndaki di\u011fer \u015fartlar aranmaks\u0131z\u0131n madde h\u00fck\u00fcmlerinden yararlanabilirler, bunlar taraf\u0131ndan ta\u015f\u0131nmaz d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n en ge\u00e7 beyan tarihi itibar\u0131yla banka veya arac\u0131 kurumlara yat\u0131r\u0131lmak suretiyle tevsik edilmesi zorunludur. D\u00f6rd\u00fcnc\u00fc f\u0131kra kapsam\u0131nda beyan edilerek i\u015fletme kay\u0131tlar\u0131na al\u0131nacak ta\u015f\u0131nmazlar\u0131n i\u015fletmeye devrine ili\u015fkin tapuda yap\u0131lacak i\u015flemlerden, 2\/7\/1964 tarihli ve 492 say\u0131l\u0131 Har\u00e7lar Kanunu uyar\u0131nca har\u00e7 al\u0131nmaz, bu ta\u015f\u0131nmazlar\u0131n i\u015fletmeye devri 193 say\u0131l\u0131 Kanunun m\u00fckerrer 80 inci maddesi uygulamas\u0131nda elden \u00e7\u0131karma say\u0131lmaz.<\/p>\n\n\n\n<p>(6)&nbsp;Banka ve arac\u0131 kurumlar, kendilerine bildirilen varl\u0131klara ili\u015fkin olarak bildirim sahibinden bildirilen varl\u0131klar\u0131n de\u011feri \u00fczerinden 30\/9\/2022 tarihine kadar yap\u0131lan bildirimler i\u00e7in %1, 1\/10\/2022 tarihi ila 31\/12\/2022 tarihi (bu tarih dahil) aras\u0131nda yap\u0131lan bildirimler i\u00e7in %2, 31\/3\/2023 tarihine kadar yap\u0131lan bildirimler i\u00e7in %3 oran\u0131nda pe\u015fin olarak tahsil ettikleri vergiyi, bildirimi izleyen ay\u0131n on be\u015finci g\u00fcn\u00fc ak\u015fam\u0131na kadar vergi sorumlusu s\u0131fat\u0131yla bir beyanname ile ba\u011fl\u0131 bulundu\u011fu vergi dairesine beyan eder ve ayn\u0131 s\u00fcrede \u00f6derler. \u015eu kadar ki vergi oran\u0131; bildirilen varl\u0131klar\u0131n, T\u00fcrkiye\u2019deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lan hesaplara transfer edildi\u011fi veya yurt d\u0131\u015f\u0131ndan getirilerek bu hesaplara yat\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren en az bir y\u0131l s\u00fcreyle tutulmas\u0131 halinde %0 olarak uygulan\u0131r. Bu takdirde, banka ve arac\u0131 kurumlar taraf\u0131ndan bildirim esnas\u0131nda tahsil edilerek vergi dairesine \u00f6denen vergi, bildirim sahibinin ilgili vergi dairesine ba\u015fvurusu \u00fczerine iade edilir.<\/p>\n\n\n\n<p>(7) Vergi dairelerine beyan edilen varl\u0131klar\u0131n de\u011feri \u00fczerinden %3 oran\u0131nda vergi tarh edilir ve bu vergi, tarhiyat\u0131n yap\u0131ld\u0131\u011f\u0131 ay\u0131 izleyen ay\u0131n sonuna kadar \u00f6denir. Bu f\u0131kraya ve alt\u0131nc\u0131 f\u0131kraya g\u00f6re \u00f6denen vergi, hi\u00e7bir suretle gider yaz\u0131lamaz ve ba\u015fka bir vergiden mahsup edilemez.<\/p>\n\n\n\n<p>(8) Bildirim ve beyana konu edilen varl\u0131klarla ilgili olarak 213 say\u0131l\u0131 Kanunun amortismanlara ili\u015fkin h\u00fck\u00fcmleri uygulanmaz. Bu varl\u0131klar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan zararlar, gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilmez.<\/p>\n\n\n\n<p>(9) Bildirilen veya beyan edilen varl\u0131klara isabet eden tutarlara ili\u015fkin hi\u00e7bir suretle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmaz. Di\u011fer nedenlerle ba\u015flayan vergi incelemeleri ile takdir komisyonu kararlar\u0131 sonucu bulunan matrah fark\u0131n\u0131n madde kapsam\u0131nda bildirilen veya beyan edilen varl\u0131klar nedeniyle ortaya \u00e7\u0131kt\u0131\u011f\u0131n\u0131n tespiti ve bildirilen veya beyan edilen varl\u0131k tutar\u0131n\u0131n, bulunan matrah fark\u0131na e\u015fit ya da fazla olmas\u0131 durumunda matrah fark\u0131na ili\u015fkin tarhiyat yap\u0131lmaz. Bulunan matrah fark\u0131n\u0131n, bildirilen veya beyan edilen varl\u0131klar nedeniyle ortaya \u00e7\u0131kt\u0131\u011f\u0131n\u0131n tespitine ra\u011fmen s\u00f6z konusu varl\u0131k tutarlar\u0131ndan b\u00fcy\u00fck olmas\u0131 durumunda sadece aradaki fark tutar \u00fczerinden vergi tarhiyat\u0131 yap\u0131l\u0131r. Vergi incelemesi veya takdir komisyonu kararlar\u0131 sonucunda bildirim veya beyana konu edilen varl\u0131klar d\u0131\u015f\u0131ndaki nedenlerle matrah fark\u0131 tespit edilmesi durumunda, bu madde kapsam\u0131nda bildirilen veya beyan edilen tutarlar, bulunan matrah fark\u0131ndan mahsup edilmeksizin tarhiyat yap\u0131l\u0131r.<\/p>\n\n\n\n<p>(10) Birinci f\u0131kra uyar\u0131nca bildirildi\u011fi halde, bildirilen varl\u0131klar\u0131n, bildirimin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren \u00fc\u00e7 ay i\u00e7inde T\u00fcrkiye\u2019ye getirilmemesi veya T\u00fcrkiye\u2019deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lacak bir hesaba transfer edilmemesi ile bildirilen veya beyan edilen tutarlara ili\u015fkin tarh edilen vergilerin s\u00fcresinde \u00f6denmemesi ve bu maddede yer alan di\u011fer \u015fartlar\u0131n yerine getirilmemesi hallerinde dokuzuncu f\u0131kra h\u00fckm\u00fcnden yararlan\u0131lamaz. Vergi incelemesine ba\u015flan\u0131lan veya takdir komisyonuna sevk edilen tarihten sonra bu madde kapsam\u0131nda yap\u0131lan bildirim ve beyanlar dolay\u0131s\u0131yla s\u00f6z konusu inceleme veya takdir komisyonu kararlar\u0131 sonucunda yap\u0131lacak tarhiyatlar i\u00e7in de dokuzuncu f\u0131kra h\u00fckm\u00fc uygulanmaz. Tahakkuk eden verginin vadesinde \u00f6denmemesi vergi asl\u0131n\u0131n gecikme zamm\u0131 ile birlikte 6183 say\u0131l\u0131 Kanun uyar\u0131nca takip ve tahsiline engel te\u015fkil etmez. Tahsil edilmi\u015f olan vergiler red ve iade edilmez.<\/p>\n\n\n\n<p>(11) Bildirim ve beyan s\u00fcresi sona erdikten sonra bildirim veya beyanlara ili\u015fkin d\u00fczeltme yap\u0131lamaz.<\/p>\n\n\n\n<p>(12) Hazine ve Maliye Bakanl\u0131\u011f\u0131, madde kapsam\u0131na giren varl\u0131klar\u0131n T\u00fcrkiye\u2019ye getirilmesi ve bildirimi ile i\u015fletmeye d\u00e2hil edilmelerine ili\u015fkin hususlar\u0131, bildirim ve beyana esas \u015fekli ile maddenin uygulanmas\u0131nda kullan\u0131lacak bilgi ve belgeler ile iade i\u015flemlerine ve uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.<\/p>\n\n\n\n<p>(13) Bu maddeyi ihdas eden Kanunla, Kanunun 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendinde yap\u0131lan de\u011fi\u015fiklik h\u00fckm\u00fc, bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce sermaye art\u0131r\u0131m\u0131 yapan veya ilk defa kurulan \u015firketler i\u00e7in 2022 y\u0131l\u0131 hesap d\u00f6nemi dahil olmak \u00fczere 5 hesap d\u00f6nemi i\u00e7in uygulan\u0131r.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>5\/7\/2022 tarihli ve 31887 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7417 say\u0131l\u0131 Devlet Memurlar\u0131 Kanunu ile Baz\u0131 Kanunlarda ve 375 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun 50 nci maddesiyle 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununa eklenen ge\u00e7ici 15 inci madde ile yurt d\u0131\u015f\u0131nda ve yurt i\u00e7inde bulunan baz\u0131 varl\u0131klar\u0131n ekonomiye kazand\u0131r\u0131lmas\u0131na imk\u00e2n veren d\u00fczenleme y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f [&hellip;]<\/p>","protected":false},"author":1,"featured_media":2742,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-2855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mali-yontem-gundem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - 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