<p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Son birkaç senede ülkemizde ve dünyada şans oyunları oynama oranının arttığı gözle görülebilmektedir. Bu durumun nedenlerinden biri, son on yıl içerisinde dünyada ve ülkemizde yaşanan teknolojik gelişmelerle birlikte toplumlar içinde giderek büyüyen gelir dağılımı eşitsizliğinin yarattığı zengin olabilme umudu dürtüsüyle hareket eden insanların, şans oyunlarına olan ilgisinin artmasıdır. Gerek şans oyunlarına katılımın gerekse şans oyunlarından elde edilen ödül ve ikramiyelerin devletler açısından büyük bir gelir kaynağı olduğu da yadsınamaz bir gerçektir ve bu durum sonunda, söz konusu şans oyunları vergisel bir boyut kazanmaktadır.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Ülkemizin yaşadığı ve etkileri halen devam eden Gölcük depreminin (1999) doğurduğu zararları tüm ülkece karşılayabilmek amacıyla 4481 sayılı Kanunla, belirli bir süre için yürürlüğe konan “Özel İletişim Vergisi’ne şans oyunları da dahil edilmiş ve bu uygulamaya 31/12/2003 itibariyle son verilmiştir. 01/01/2004 tarihinde yürürlüğe giren 5035 sayılı Kanun’da yer alan şans oyunları, şans oyunları vergisinin konusuna dahil edilmiştir.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Bu yazıda öncelikle Türkiye’de vergi mükellefi olan kurumlar aracılığı ile oynatılan şans oyunlarının vergilendirilme sürecine, daha sonra ise giderek yaygın hale gelen şans oyunlarından dolaylı ve doğrudan alınan vergilerin niteliğine ve işleyişine yer verilecektir.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">14/3/2007 tarihli ve 5602 sayılı Kanun ile 6132 sayılı At Yarışları Hakkında Kanun ve 7258 sayılı Futbol ve Diğer Spor Müsabakalarında Bahis ve Şans Oyunları Düzenlenmesi Hakkında Kanun ile 320 sayılı Milli Piyango İdaresi Genel Müdürlüğü Kuruluş ve Görevleri Hakkında Kanun Hükmünde Kararname uyarınca tertip edilen şans oyunlarından elde edilen hasılatın tâbi tutulacağı esasların düzenlenmesi amaçlanmıştır. Bu Kanun ile çeşitli tanımlamalar yapılmış ve sınırlamalar getirilmiştir.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><b style="box-sizing:border-box; font-weight:700"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Şans Oyunları</span></span></span></b></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">İlgili mevzuat çerçevesinde yetki verilen kurum ve kuruluşlar tarafından tertip edilen ve sonucu tesadüfe dayalı olarak belirlenen her türlü oyunlar ile müşterek bahisleri, ifade eder.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><strong style="box-sizing:border-box; font-weight:700"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Şans oyunları vergisi mükellefleri kimlerdir?</span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Verginin mükellefi, kendisine şans oyunları tertip etme hak ve yetkisi verilmiş kurumlardır. Bu hak ve yetkinin devri halinde ise mükellef, devralan kurum, kuruluş veya özel hukuk tüzel kişileridir.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><b style="box-sizing:border-box; font-weight:700"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">İştirakçilere ödenebilecek ikramiye tutarı</span></span></span></b></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Tertip edilen tüm şans oyunları için bir takvim yılında ödenecek ikramiyelerin toplamı kurumun aynı dönemdeki hasılatının %40’ından az %83’ünden fazla olamaz.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Hasılatı önceden öngörülen oyunların, oyun planlarında ödenecek ikramiyeler tutar olarak; hasılatı önceden belli olmayan oyunların planlarında ise ödenecek ikramiyeler oran olarak belirlenir.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><strong style="box-sizing:border-box; font-weight:700"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Türkiye’de Vergi Mükellefi Kurumlar Aracılığı ile Oynanan Şans Oyunlarının Vergilendirilme Süreci</span></span></span></strong></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Türkiye’de vergi mükellefi kurumlar aracılığı ile oynatılan şans oyunlarının vergilendirilme süreci iki aşamadan oluşmaktadır. Birinci aşama oyunlara katılım esnasında alınan vergiler, ikinci aşama ise elde edilen ödül ve ikramiyeler üzerinden alınan vergilerdir. İlk aşamada düzenlenen oyuna iştirakçinin katılımıyla vergi ortaya çıkar, bu vergi “şans oyunları vergisi’dir. İkinci aşamada ise elde edilen ikramiyeler üzerinden vergi alınması söz konusu olup, bu vergi ise “veraset ve intikal vergisi’dir.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><strong style="box-sizing:border-box; font-weight:700"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Elde edilen ödül ve ikramiyelerden gelir vergisi tahakkuk etmez</span></span></span></strong><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif"> çünkü Türk Vergi Sistemi’ne göre “kaynak teorisi” esastır. Kaynak teorisine göre bir gelirin gelir vergisine tabi olabilmesi için gelirin üretim faktörlerini (emek, sermaye, doğal kaynaklar) içinde barındırması gerekir. Şans oyunlarından gelir elde eden kurumlar söz konusu ödüllerden ve ikramiyelerden doğan veraset ve intikal vergisinden mükellef değillerdir. Veraset ve intikal vergisi ödül ve ikramiye elde eden kişi veya kurumlar için mükellefiyet doğurur. Bu durumda ivazsız intikal ile elde edilen gelir; veraset ve intikal vergisi konusuna girer. Şans oyunlarına iştirak eden iştirakçi ise, ödediği ücret içinde şans oyunları vergisini de ödemiş olur.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><strong style="box-sizing:border-box; font-weight:700"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Şans oyunlarından gelir elde eden kurumlar şans oyunları vergisi için kanuni mükelleftir</span></span></span></strong><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif"><span style="font-size:18px"><span style="box-sizing:border-box">Söz konusu kurumun düzenlediği oyuna iştirakçinin iştiraki esnasında ortaya çıkan şans oyunları vergisinin dolaylı vergi olması hasebiyle, </span></span><strong style="box-sizing:border-box; font-weight:700"><span style="font-size:18px"><span style="box-sizing:border-box">iştirakçi şans oyunları vergisinin sadece iktisadi mükellefidir</span></span></strong><span style="font-size:18px"><span style="box-sizing:border-box">. Kanuni mükellef, verginin doğduğu ayı takip eden ayın 20. günün sonuna kadar şans oyunları vergisi beyannamesi vermek ve aynı süre içinde ödemekle yükümlüdür.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><b style="box-sizing:border-box; font-weight:700"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Şans Oyunları Vergisinin Matrahı ve Oranları</span></span></span></b></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif"><span style="font-size:18px"><span style="box-sizing:border-box">Şans oyunları vergisinin matrahı, 5602 sayılı Kanun’un 6. maddesinde “</span></span><em style="box-sizing:border-box"><span style="font-size:18px"><span style="box-sizing:border-box">Verginin matrahı, şans oyunlarından elde edilen hasılat tutarıdır</span></span></em><span style="font-size:18px"><span style="box-sizing:border-box">”</span></span><em style="box-sizing:border-box"> </em><span style="font-size:18px"><span style="box-sizing:border-box">ibaresiyle ifade edilmiştir. Hasılat, katma değer vergisi ve varsa diğer vergilerin düşüldüğünde kalan kısımdır.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Verginin oranı spor müsabakaları için %5, at yarışları için %7 ve diğer şans oyunları için %10’dur. Yine aynı Kanun’da şans oyunları vergisinin gelir ve kurumlar vergisi uygulamasında gider olarak dikkate alınamayacağı ve hiçbir vergiden mahsup edilemeyeceği açıkça ifade edilmiştir.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><b style="box-sizing:border-box; font-weight:700"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">İkramiye kazanan iştirakçi ne kadar veraset ve intikal vergisi öder?</span></span></span></b></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="background:#ffffff"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif"><span style="font-size:18px"><span style="box-sizing:border-box">7338 sayılı Veraset ve İntikal Vergisi Kanunu’nun (VİVK) 4. maddesinin e) bendinde </span></span><span class="grame" style="font-size:18px"><span style="box-sizing:border-box">1/1/2022</span></span><span style="font-size:18px"><span style="box-sizing:border-box"> tarihinden itibaren </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><i style="box-sizing:border-box"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="line-height:19.26px"><span style="font-family:Arial, sans-serif">“Para ve mal üzerine düzenlenen yarışma ve çekilişler ile 14/3/2007 tarihli ve 5602 sayılı Şans Oyunları Hasılatından Alınan Vergi, Fon ve Payların Düzenlenmesi Hakkında Kanunda tanımlanan şans oyunlarında kazanılan ikramiyelerin 10.491-TL”</span></span></span></span></i><span style="font-size:12pt"><span style="box-sizing:border-box"><span style="line-height:17.12px"><span style="font-family:Arial, sans-serif"><span style="font-size:18px"><span style="box-sizing:border-box">sinin VİV’nden istisna olduğu belirtilmiştir.</span></span><a href="#_ftn1" name="_ftnref1" style="box-sizing:border-box; color:#488dc6; text-decoration:none; transition:all 0.4s ease 0s" title=""><span class="MsoFootnoteReference" style="box-sizing:border-box"><span class="MsoFootnoteReference" style="box-sizing:border-box"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="line-height:19.26px">[1]</span></span></span></span></span></a><span style="font-size:18px"><span style="box-sizing:border-box"> Kanun’un 16. maddesinde de 2022 yılı için uygulanacak vergi tarifesi matrah dilim tutarları şöyle belirlenmiştir:</span></span><a href="#_ftn2" name="_ftnref2" style="box-sizing:border-box; color:#488dc6; text-decoration:none; transition:all 0.4s ease 0s" title=""><span class="MsoFootnoteReference" style="box-sizing:border-box"><span class="MsoFootnoteReference" style="box-sizing:border-box"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="line-height:19.26px">[2]</span></span></span></span></span></a></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin: 0px 0px 20px; -webkit-text-stroke-width: 0px; text-align: justify;"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <div align="center" style="-webkit-text-stroke-width:0px"> <table class="Table" style="box-sizing:border-box; border-spacing:0px; border-collapse:collapse; width:322.7pt; border:1pt solid windowtext" width="430"> <tbody style="box-sizing:border-box"> <tr style="box-sizing:border-box; height:22.5pt"> <td rowspan="2" style="width:256.55pt; border:1pt solid windowtext" width="342"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:22.5pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Matrah</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td style="border-top:none; border-right:none; border-left:none; border-image:initial; border-bottom:1pt solid windowtext" width="88"> <p style="margin:0px 0px 20px; padding:0px"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"> </span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td height="30" style="box-sizing:border-box; padding:0px; height:22.5pt; border:none" width="0"></td> </tr> <tr style="box-sizing:border-box; height:24.4pt"> <td style="width:66.15pt; border-top:none; border-left:none; border-bottom:1pt solid windowtext; border-right:1pt solid windowtext" width="88"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:24.4pt"><span style="font-size:9pt"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif"><span style="font-size:18px"><span style="box-sizing:border-box">İvazsız</span></span><br style="box-sizing:border-box" /> <span style="font-size:18px"><span style="box-sizing:border-box">İntikallerde</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td height="33" style="box-sizing:border-box; padding:0px; height:24.4pt; border:none" width="0"></td> </tr> <tr style="box-sizing:border-box; height:1pt"> <td style="width:256.55pt; border-right:1pt solid windowtext; border-bottom:1pt solid windowtext; border-left:1pt solid windowtext; border-image:initial; border-top:none" width="342"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:1pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">İlk 500.000 TL için</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td style="width:66.15pt; border-top:none; border-left:none; border-bottom:1pt solid windowtext; border-right:1pt solid windowtext" width="88"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:1pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">10</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td height="1" style="box-sizing:border-box; padding:0px; height:1pt; border:none" width="0"></td> </tr> <tr style="box-sizing:border-box; height:1pt"> <td style="width:256.55pt; border-right:1pt solid windowtext; border-bottom:1pt solid windowtext; border-left:1pt solid windowtext; border-image:initial; border-top:none" width="342"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:1pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Sonra gelen 1.200.000 TL için</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td style="width:66.15pt; border-top:none; border-left:none; border-bottom:1pt solid windowtext; border-right:1pt solid windowtext" width="88"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:1pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">15</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td height="1" style="box-sizing:border-box; padding:0px; height:1pt; border:none" width="0"></td> </tr> <tr style="box-sizing:border-box; height:1pt"> <td style="width:256.55pt; border-right:1pt solid windowtext; border-bottom:1pt solid windowtext; border-left:1pt solid windowtext; border-image:initial; border-top:none" width="342"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:1pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Sonra gelen 2.500.000 TL için</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td style="width:66.15pt; border-top:none; border-left:none; border-bottom:1pt solid windowtext; border-right:1pt solid windowtext" width="88"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:1pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">20</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td height="1" style="box-sizing:border-box; padding:0px; height:1pt; border:none" width="0"></td> </tr> <tr style="box-sizing:border-box; height:1pt"> <td style="width:256.55pt; border-right:1pt solid windowtext; border-bottom:1pt solid windowtext; border-left:1pt solid windowtext; border-image:initial; border-top:none" width="342"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:1pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Sonra gelen 4.900.000 TL için</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td style="width:66.15pt; border-top:none; border-left:none; border-bottom:1pt solid windowtext; border-right:1pt solid windowtext" width="88"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:1pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">25</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td height="1" style="box-sizing:border-box; padding:0px; height:1pt; border:none" width="0"></td> </tr> <tr style="box-sizing:border-box; height:1pt"> <td style="width:256.55pt; border-right:1pt solid windowtext; border-bottom:1pt solid windowtext; border-left:1pt solid windowtext; border-image:initial; border-top:none" width="342"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:1pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">Matrahın 9.100.000 TL’yi aşan bölümü için</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td style="width:66.15pt; border-top:none; border-left:none; border-bottom:1pt solid windowtext; border-right:1pt solid windowtext" width="88"> <p style="margin:1pt 0cm; padding:0cm 5.4pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="line-height:normal"><span style="height:1pt"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:Arial, sans-serif">30</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </td> <td height="1" style="box-sizing:border-box; padding:0px; height:1pt; border:none" width="0"></td> </tr> </tbody> </table> </div> <p style="margin:0px 0px 20px; text-align:start; -webkit-text-stroke-width:0px"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><i style="box-sizing:border-box"> </i></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin:0px 0px 20px; text-align:start; -webkit-text-stroke-width:0px"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="font-size:12pt"><span style="box-sizing:border-box"><span style="line-height:17.12px"><span style="font-family:Arial, sans-serif"><span style="font-size:18px"><span style="box-sizing:border-box">Örneğin 2022 yılında 1.000.000-TL ikramiye kazanan bir kişinin ödeyeceği VİV tutarını hesaplayalım. Bu tutarın 10.491-TL kısmı bu vergiden müstesnadır. 1.000.000 -10.491 = 989.509-TL’lik matrahın ilk 500.000-TL’lik kısmı için %10, kalan 489.509-TL’lik kısım için ise %15 vergi ödeyecektir ikramiye sahibi kişi. Dolayısıyla ödenecek VİV toplamı 50.000 + 73.426,35 = 123.426,35-TL olacaktır.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p style="margin:0px 0px 20px; text-align:start; -webkit-text-stroke-width:0px"></p> <div style="text-align:start; -webkit-text-stroke-width:0px"> <hr align="left" size="1" style="box-sizing:content-box; height:0px; margin-top:20px; margin-bottom:20px; border-width:1px 0px 0px; border-right-style:initial; border-bottom-style:initial; border-left-style:initial; border-right-color:initial; border-bottom-color:initial; border-left-color:initial; border-image:initial; border-top-style:solid; border-top-color:#eeeeee" width="33%" /> <div id="ftn1"> <p class="ortabalkbold" style="margin:5.65pt 0cm 0.0001pt"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="box-sizing:border-box"><span style="line-height:12pt"><a href="file:///C:/Users/bbalci/AppData/Local/Microsoft/Windows/INetCache/Content.Outlook/B5QNRP4M/%C5%9Eans%20Oyunlar%C4%B1_final.docx#_ftnref1" name="_ftn1" style="box-sizing:border-box; color:#488dc6; text-decoration:none; transition:all 0.4s ease 0s" title=""><span class="MsoFootnoteReference" style="box-sizing:border-box"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="line-height:19.26px"><span style="font-family:"Times New Roman", serif">[1]</span></span></span></span></span></a> <span style="font-size:18px"><span style="box-sizing:border-box">VİVK Genel Tebliği</span></span> <span style="font-size:18px"><span style="box-sizing:border-box">(Seri No: 53)</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> <p class="MsoFootnoteText" style="margin:0px 0px 20px"></p> </div> <div id="ftn2"> <p class="MsoFootnoteText" style="margin:0px 0px 20px"><span style="font-size:14px"><span style="box-sizing:border-box"><span style="color:#2d4050"><span style="font-family:Arial, Helvetica, sans-serif"><span style="font-style:normal"><span style="font-variant-ligatures:normal"><span style="font-variant-caps:normal"><span style="font-weight:400"><span style="letter-spacing:normal"><span style="orphans:2"><span style="text-transform:none"><span style="white-space:normal"><span style="widows:2"><span style="word-spacing:0px"><span style="background-color:#ffffff"><span style="text-decoration-thickness:initial"><span style="text-decoration-style:initial"><span style="text-decoration-color:initial"><span style="box-sizing:border-box"><span style="box-sizing:border-box"><a href="file:///C:/Users/bbalci/AppData/Local/Microsoft/Windows/INetCache/Content.Outlook/B5QNRP4M/%C5%9Eans%20Oyunlar%C4%B1_final.docx#_ftnref2" name="_ftn2" style="box-sizing:border-box; color:#488dc6; text-decoration:none; transition:all 0.4s ease 0s" title=""><span class="MsoFootnoteReference" style="box-sizing:border-box"><span style="box-sizing:border-box"><span style="font-family:"Times New Roman", serif"><span class="MsoFootnoteReference" style="box-sizing:border-box"><span style="font-size:18px"><span style="box-sizing:border-box"><span style="line-height:19.26px">[2]</span></span></span></span></span></span></span></a> <span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:"Times New Roman", serif">VİVK Genel Tebliği</span></span></span> <span style="font-size:18px"><span style="box-sizing:border-box"><span style="font-family:"Times New Roman", serif">(Seri No: 53)</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></p> </div> </div>