{"id":3515,"date":"2026-04-28T10:44:05","date_gmt":"2026-04-28T10:44:05","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3515"},"modified":"2026-04-28T10:44:07","modified_gmt":"2026-04-28T10:44:07","slug":"beyannamelere-iliskin-gib-tarafindan-yapilan-guncellemeler","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/beyannamelere-iliskin-gib-tarafindan-yapilan-guncellemeler\/","title":{"rendered":"Beyannamelere \u0130li\u015fkin G\u0130B Taraf\u0131ndan Yap\u0131lan G\u00fcncellemeler"},"content":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan 1 Nisan 2026 tarihi itibar\u0131yla yay\u0131mlanan duyurular \u00e7er\u00e7evesinde, \u00e7e\u015fitli beyannamelerde kapsaml\u0131 de\u011fi\u015fiklikler ve g\u00fcncellemeler yap\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu d\u00fczenlemeler, m\u00fckelleflerin beyan s\u00fcre\u00e7lerini do\u011frudan etkileyecek nitelikte olup, beyanname t\u00fcrleri itibar\u0131yla a\u015fa\u011f\u0131da ayr\u0131nt\u0131l\u0131 \u015fekilde a\u00e7\u0131klanmaktad\u0131r.<\/p>\n\n\n\n<p><strong>1) KURUMLAR VERG\u0130S\u0130 BEYANNAMES\u0130NDE YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLER<\/strong><\/p>\n\n\n\n<p>2025 hesap d\u00f6nemine ili\u015fkin kurum kazan\u00e7lar\u0131n\u0131n beyan edilece\u011fi \u201cY\u0131ll\u0131k Kurumlar Vergisi Beyannamesi\u201d i\u00e7in beyan s\u00fcreci ba\u015flam\u0131\u015ft\u0131r. Beyannamelerini elektronik ortamda g\u00f6nderecek m\u00fckelleflerin, e-Beyanname sistemi \u00fczerinden i\u015flem yapabilmeleri i\u00e7in Beyanname D\u00fczenleme Program\u0131n\u0131 g\u00fcncellemeleri gerekmektedir.<\/p>\n\n\n\n<p>2025 y\u0131l\u0131na ili\u015fkin kurumlar vergisi beyannamesinde yap\u0131lan ba\u015fl\u0131ca de\u011fi\u015fiklikler a\u015fa\u011f\u0131da detayl\u0131 olarak yer almaktad\u0131r:<\/p>\n\n\n\n<p><strong>\u0130stisna ve \u0130ndirim Sat\u0131rlar\u0131na \u0130li\u015fkin D\u00fczenlemeler<\/strong><\/p>\n\n\n\n<p>Beyannamede daha \u00f6nce yer alan \u201c302\u201d kodlu genel nitelikteki \u201cYat\u0131r\u0131m Fon ve Ortakl\u0131\u011f\u0131 Portf\u00f6y \u0130\u015fletmecili\u011fi Kazanc\u0131\u201d sat\u0131r\u0131 kald\u0131r\u0131lm\u0131\u015f; bunun yerine fon t\u00fcrlerine g\u00f6re ayr\u0131\u015ft\u0131r\u0131lm\u0131\u015f yeni alt sat\u0131rlar eklenmi\u015ftir. Bu kapsamda menkul k\u0131ymet yat\u0131r\u0131m fonlar\u0131, alt\u0131n ve k\u0131ymetli maden fonlar\u0131, giri\u015fim sermayesi yat\u0131r\u0131m fonlar\u0131, gayrimenkul yat\u0131r\u0131m fonlar\u0131, emeklilik yat\u0131r\u0131m fonlar\u0131 ile konut ve varl\u0131k finansman\u0131 fonlar\u0131na ili\u015fkin ayr\u0131 ayr\u0131 sat\u0131rlar olu\u015fturulmu\u015ftur.<\/p>\n\n\n\n<p>Bunun yan\u0131 s\u0131ra, ara\u015ft\u0131rma altyap\u0131lar\u0131n\u0131n Ar-Ge faaliyetlerinden elde edilen kazan\u00e7lara y\u00f6nelik istisnan\u0131n beyan edilebilmesi amac\u0131yla yeni bir istisna sat\u0131r\u0131 da sisteme eklenmi\u015ftir.<\/p>\n\n\n\n<p><strong>2. Ba\u011f\u0131\u015f ve Yard\u0131mlara \u0130li\u015fkin Yeni Sat\u0131r<\/strong><\/p>\n\n\n\n<p>\u201cKazanc\u0131n Bulunmas\u0131 Halinde \u0130ndirilecek \u0130ndirimler\u201d b\u00f6l\u00fcm\u00fcne, 2690 say\u0131l\u0131 T\u00fcrkiye Enerji, N\u00fckleer ve Maden Ara\u015ft\u0131rma Kurumu ile ilgili d\u00fczenlemeler kapsam\u0131nda yap\u0131lan nakd\u00ee ba\u011f\u0131\u015f ve yard\u0131mlar\u0131n beyan edilebilmesine y\u00f6nelik yeni bir sat\u0131r ilave edilmi\u015ftir.<\/p>\n\n\n\n<p><strong>3. Yurt \u0130\u00e7i Asgari Kurumlar Vergisi Uygulamas\u0131<\/strong><br>Beyannamenin \u201cVergi Bildirimi\u201d b\u00f6l\u00fcm\u00fcne;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hesaplanan Yurt \u0130\u00e7i Asgari Kurumlar Vergisi<\/li>\n\n\n\n<li>Verginin Hesaplanmas\u0131na Esas Matrah<\/li>\n\n\n\n<li>Nihai Hesaplanan Kurumlar Vergisi<\/li>\n<\/ul>\n\n\n\n<p>olmak \u00fczere \u00fc\u00e7 yeni sat\u0131r eklenmi\u015ftir.<\/p>\n\n\n\n<p>Ayr\u0131ca, \u201cYurt \u0130\u00e7i Asgari Kurumlar Vergisi\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda ayr\u0131 bir sekme olu\u015fturulmu\u015f; bu sekmede matrah hesaplamas\u0131, %10 oran uygulamas\u0131, indirimler ve di\u011fer unsurlar\u0131n detayl\u0131 \u015fekilde g\u00f6sterilmesine imk\u00e2n sa\u011flanm\u0131\u015ft\u0131r. Sistem, hesaplanan kurumlar vergisi ile asgari kurumlar vergisini kar\u015f\u0131la\u015ft\u0131rarak y\u00fcksek olan tutar\u0131 nihai vergi olarak dikkate almaktad\u0131r.<\/p>\n\n\n\n<p><strong>4. Teknoloji Geli\u015ftirme B\u00f6lgeleri Listesinin G\u00fcncellenmesi<\/strong><br>Ekler b\u00f6l\u00fcm\u00fcnde yer alan teknoloji geli\u015ftirme b\u00f6lgeleri listesi g\u00fcncellenmi\u015f ve a\u015fa\u011f\u0131daki b\u00f6lgeler listeye dahil edilmi\u015ftir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Abdullah G\u00fcl \u00dcniversitesi Teknoloji Geli\u015ftirme B\u00f6lgesi (Kayseri \u2013 2020)<\/li>\n\n\n\n<li>TEKNOG\u00dc Teknoloji Geli\u015ftirme B\u00f6lgesi (Eski\u015fehir \u2013 2021)<\/li>\n\n\n\n<li>Alt\u0131nba\u015f \u00dcniversitesi Teknoloji Geli\u015ftirme B\u00f6lgesi (\u0130stanbul \u2013 2022)<\/li>\n\n\n\n<li>Yalova Teknoloji Geli\u015ftirme B\u00f6lgesi (Yalova \u2013 2024)<\/li>\n<\/ul>\n\n\n\n<p><strong>5. \u0130ndirimli Kurumlar Vergisi Tablosuna Yeni Sat\u0131r<\/strong><br>Yat\u0131r\u0131m te\u015fvik uygulamalar\u0131na ili\u015fkin olarak, indirimli kurumlar vergisi tablosuna \u201c9903 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u201d kapsam\u0131nda yeni bir sat\u0131r eklenmi\u015ftir.<\/p>\n\n\n\n<p><strong>6. Kontrol Edilen Yabanc\u0131 Kurum (CFC) Kazanc\u0131 Tablosu<\/strong><br>Kurumlar Vergisi Kanunu\u2019nun 7. maddesi kapsam\u0131nda kontrol edilen yabanc\u0131 kurum kazan\u00e7lar\u0131n\u0131n beyan\u0131na y\u00f6nelik yeni bir tablo olu\u015fturularak ekler b\u00f6l\u00fcm\u00fcne eklenmi\u015ftir.<\/p>\n\n\n\n<p><strong>7. Ger\u00e7ek Faydalan\u0131c\u0131 Bilgileri Tablosunda G\u00fcncelleme<\/strong><br>Ger\u00e7ek faydalan\u0131c\u0131ya ili\u015fkin tabloda yer alan \u201c\u015eirketteki Unvan\u0131\u201d alan\u0131na standart se\u00e7enekler (M\u00fcd\u00fcr, Ortak, Y\u00f6netim Kurulu Ba\u015fkan\u0131, Y\u00f6netim Kurulu \u00dcyesi, Kanuni Temsilci vb.) tan\u0131mlanarak veri giri\u015finde birlik sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>8. YMM Tasdik Zorunlulu\u011funa \u0130li\u015fkin A\u00e7\u0131klamalar<\/strong><br>Belirli istisna ve indirim kalemlerinde belirlenen tutarlar\u0131n a\u015f\u0131lmas\u0131 durumunda YMM tasdik raporu zorunlulu\u011funa ili\u015fkin a\u00e7\u0131klamalar beyannameye dahil edilmi\u015ftir. Bu kapsamda;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Baz\u0131 istisna ve indirimlerde 500.000 TL,<\/li>\n\n\n\n<li>\u201cDi\u011fer indirimler\u201d kaleminde 1.000.000 TL,<\/li>\n\n\n\n<li>Kurumlar vergisi oran\u0131 indirimlerinde 200.000 TL<\/li>\n<\/ul>\n\n\n\n<p>s\u0131n\u0131rlar\u0131n\u0131n a\u015f\u0131lmas\u0131 halinde tasdik zorunlulu\u011fu bulunmaktad\u0131r. Ayr\u0131ca, Kurumlar Vergisi Kanunu\u2019nun 32\/A maddesi kapsam\u0131ndaki indirimli kurumlar vergisi uygulamas\u0131nda tutar s\u0131n\u0131r\u0131 olmaks\u0131z\u0131n tasdik zorunlulu\u011fu devam etmektedir.<\/p>\n\n\n\n<p>\u00d6te yandan, yukar\u0131da belirtilen de\u011fi\u015fikliklerin \u00f6nemli bir k\u0131sm\u0131 ge\u00e7ici vergi beyannamesine de yans\u0131t\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>2) KATMA DE\u011eER VERG\u0130S\u0130 (KDV) BEYANNAMES\u0130NDE YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLER<\/strong><\/p>\n\n\n\n<p><strong>1. \u00d6nceki D\u00f6nemden Devreden KDV Tablosu<\/strong><br>\u201cFatura Ekleme\u201d ve \u201cFatura \u00c7\u0131karma\u201d sat\u0131rlar\u0131 kald\u0131r\u0131larak yerine;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Al\u0131\u015f Faturas\u0131 Ekleme<\/li>\n\n\n\n<li>Al\u0131\u015f Faturas\u0131 \u00c7\u0131karma<\/li>\n\n\n\n<li>Sat\u0131\u015f Faturas\u0131 Ekleme<\/li>\n\n\n\n<li>Sat\u0131\u015f Faturas\u0131 \u00c7\u0131karma<\/li>\n<\/ul>\n\n\n\n<p>olmak \u00fczere d\u00f6rt ayr\u0131 sat\u0131r olu\u015fturulmu\u015f ve veri giri\u015finin daha ayr\u0131nt\u0131l\u0131 yap\u0131labilmesi sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>2. Al\u0131\u015f Faturas\u0131 \u00c7\u0131karma Sat\u0131r\u0131na \u0130li\u015fkin Ek Y\u00fck\u00fcml\u00fcl\u00fck<\/strong><br>Bu sat\u0131r\u0131n kullan\u0131lmas\u0131 halinde, ekler b\u00f6l\u00fcm\u00fcnde yer alan \u201c\u00d6nceki D\u00f6nemden Devreden KDV\u2019den \u00c7\u0131kar\u0131lan Faturalara \u0130li\u015fkin Bilgiler\u201d tablosunun da ayn\u0131 tutarlarla uyumlu \u015fekilde doldurulmas\u0131 zorunlu hale getirilmi\u015ftir.<\/p>\n\n\n\n<p><strong>3. Di\u011fer \u0130ndirimler Tablosunda Uyum Zorunlulu\u011fu<\/strong><br>\u201cYurt i\u00e7i al\u0131mlar\u201d ve \u201cithalde \u00f6denen KDV\u201d i\u015flem t\u00fcrlerine ili\u015fkin giri\u015f yap\u0131lmas\u0131 durumunda, ayn\u0131 tutarlar\u0131n oranlara g\u00f6re da\u011f\u0131l\u0131m tablosuna da yans\u0131t\u0131lmas\u0131 gerekmektedir.<\/p>\n\n\n\n<p><strong>4. Di\u011fer \u0130\u015flemler Tablosuna Eklenen Yeni Kodlar<\/strong><br>Matrah b\u00f6l\u00fcm\u00fcnde yer alan tabloya a\u015fa\u011f\u0131daki yeni i\u015flem t\u00fcrleri eklenmi\u015ftir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Zayi olan mallara ait daha \u00f6nce indirim konusu yap\u0131lan KDV<\/li>\n\n\n\n<li>Konaklama i\u015fletmelerinde kullan\u0131lan alkoll\u00fc i\u00e7eceklere ili\u015fkin KDV<\/li>\n\n\n\n<li>Kanunen kabul edilmeyen gider (KKEG) kapsam\u0131nda de\u011ferlendirilen KDV<\/li>\n<\/ul>\n\n\n\n<p><strong>3) GER\u0130 KAZANIM KATILIM PAYI (GEKAP) BEYANNAMES\u0130NDE YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLER<\/strong><\/p>\n\n\n\n<p>2026 y\u0131l\u0131na ili\u015fkin olarak plastik po\u015fetlerden elde edilen kat\u0131l\u0131m pay\u0131 tutarlar\u0131 ile piyasaya arz edilen \u00fcr\u00fcnler i\u00e7in uygulanacak GEKAP birim tutarlar\u0131 yeniden belirlenmi\u015ftir. Bu kapsamda m\u00fckelleflerin beyanname d\u00fczenleme programlar\u0131n\u0131 g\u00fcncelleyerek yeni tutarlar\u0131 dikkate almalar\u0131 gerekmektedir.<\/p>\n\n\n\n<p><strong>4) HAR\u00c7 B\u0130LD\u0130R\u0130MLER\u0130NDE YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLER<\/strong><\/p>\n\n\n\n<p>Nisan ay\u0131ndan itibaren verilmesi gereken \u201cHar\u00e7 Kamu\u201d ve \u201cHar\u00e7 Di\u011fer\u201d bildirimlerinde yap\u0131lan sistemsel d\u00fczenlemeler do\u011frultusunda, bu bildirimleri kullanacak m\u00fckelleflerin Beyanname D\u00fczenleme Program\u0131n\u0131 g\u00fcncellemeleri gerekmektedir.<\/p>\n\n\n\n<p>Mali Y\u00f6ntem<\/p>\n\n\n\n<p><em>Mali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; \u201cMali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k\u201d bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan 1 Nisan 2026 tarihi itibar\u0131yla yay\u0131mlanan duyurular \u00e7er\u00e7evesinde, \u00e7e\u015fitli beyannamelerde kapsaml\u0131 de\u011fi\u015fiklikler ve g\u00fcncellemeler yap\u0131lm\u0131\u015ft\u0131r. S\u00f6z konusu d\u00fczenlemeler, m\u00fckelleflerin beyan s\u00fcre\u00e7lerini do\u011frudan etkileyecek nitelikte olup, beyanname t\u00fcrleri itibar\u0131yla a\u015fa\u011f\u0131da ayr\u0131nt\u0131l\u0131 \u015fekilde a\u00e7\u0131klanmaktad\u0131r. 1) KURUMLAR VERG\u0130S\u0130 BEYANNAMES\u0130NDE YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLER 2025 hesap d\u00f6nemine ili\u015fkin kurum kazan\u00e7lar\u0131n\u0131n beyan edilece\u011fi \u201cY\u0131ll\u0131k Kurumlar Vergisi Beyannamesi\u201d i\u00e7in [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","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-3515","post","type-post","status-publish","format-standard","hentry","category-mali-yontem-gundem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Beyannamelere \u0130li\u015fkin G\u0130B Taraf\u0131ndan Yap\u0131lan G\u00fcncellemeler - Mali Y\u00f6ntem<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.maliyontem.com.tr\/en\/beyannamelere-iliskin-gib-tarafindan-yapilan-guncellemeler\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Beyannamelere \u0130li\u015fkin G\u0130B Taraf\u0131ndan Yap\u0131lan G\u00fcncellemeler - Mali Y\u00f6ntem\" \/>\n<meta property=\"og:description\" content=\"Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan 1 Nisan 2026 tarihi itibar\u0131yla yay\u0131mlanan duyurular \u00e7er\u00e7evesinde, \u00e7e\u015fitli beyannamelerde kapsaml\u0131 de\u011fi\u015fiklikler ve g\u00fcncellemeler yap\u0131lm\u0131\u015ft\u0131r. 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