{"id":3401,"date":"2017-12-11T04:45:06","date_gmt":"2017-12-11T01:45:06","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2017\/12\/yayinlarimiz\/haber\/vergi-ve-muhasebe-dunyasinda-2018-yili-basladiginda-emrah-aygul-ymm\/"},"modified":"2017-12-11T04:45:06","modified_gmt":"2017-12-11T01:45:06","slug":"vergi-ve-muhasebe-dunyasinda-2018-yili-basladiginda-emrah-aygul-ymm","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2017\/12\/yayinlarimiz\/makale\/vergi-ve-muhasebe-dunyasinda-2018-yili-basladiginda-emrah-aygul-ymm\/","title":{"rendered":"Vergi ve Muhasebe D\u00fcnyas\u0131nda 2018 Y\u0131l\u0131 Ba\u015flad\u0131\u011f\u0131nda &#8211; Emrah AYG\u00dcL, YMM"},"content":{"rendered":"<p><strong>Vergi ve Muhasebe D\u00fcnyas\u0131nda 2018 Y\u0131l\u0131<\/strong><\/p>\n<p> <span class=\"quote-arrow\" style=\"border-left-color:;\"><\/span><strong>Emrah AYG\u00dcL<\/strong><br \/> Yeminli Mali M\u00fc\u015favir<br \/> Ba\u011f\u0131ms\u0131z Denet\u00e7i<br \/> emrah.aygul@erisymm.com<strong>\u00a0<\/strong> <\/p>\n<p>\u2014 3 Y\u0131l boyunca<strong> kurumlar vergisi ve kurum ge\u00e7ici vergi oran\u0131<\/strong> %22 olarak uygulanacakt\u0131r.<\/p>\n<p>\u2014 Kimi vergi ve cezalar ile haklar\u0131n tutar\u0131 %14,47 oran\u0131nda artacakt\u0131r. Bilindi\u011fi \u00fczere <strong>yeniden de\u011ferleme oran\u0131<\/strong>, 2017 y\u0131l\u0131 i\u00e7in % 14,47 (ond\u00f6rt virg\u00fcl k\u0131rkyedi) olarak tespit edilmi\u015ftir. Vergi Usul Kanunu genel tebli\u011fleri arac\u0131l\u0131\u011f\u0131yla, her y\u0131l yeniden de\u011ferleme oran\u0131 d\u00fczenli bir \u015fekilde a\u00e7\u0131klanmaktad\u0131r. Bu oran hesaplan\u0131rken yurt i\u00e7i \u00fcretici fiyatlar\u0131 endeksindeki Ekim ay\u0131 sonu on iki ayl\u0131k ortalamalara g\u00f6re de\u011fi\u015fim oran\u0131 dikkate al\u0131nmaktad\u0131r. Bu oran, temel olarak: emlak vergisi, motorlu ta\u015f\u0131tlar vergisi, maktu damga vergisi, maktu har\u00e7lar, trafik cezalar\u0131, maktu vergi cezalar\u0131, gelir vergisi tarifesi gibi y\u00fck\u00fcml\u00fcl\u00fckleri artt\u0131rd\u0131\u011f\u0131 gibi, vergiden ba\u011f\u0131\u015f\u0131k g\u00fcnl\u00fck yemek fi\u015fi, engelli vergi indirimi, yat\u0131r\u0131m indirimi, yat\u0131r\u0131ma katk\u0131 pay\u0131 tutarlar\u0131 vb. haklar\u0131 da art\u0131rmaktad\u0131r. Ancak \u201cTorba Yasaya\u201d ba\u011fl\u0131 olarak, motorlu ta\u015f\u0131tlar vergisi art\u0131\u015f\u0131 ile 2017 y\u0131l\u0131nda yap\u0131lan arsalara\/arazilere ait de\u011fer tespitine ba\u011fl\u0131 olarak emlak vergisi art\u0131\u015f\u0131n\u0131n yeniden de\u011ferleme oran\u0131ndan daha fazla olaca\u011f\u0131 unutulmamal\u0131d\u0131r.<\/p>\n<p>\u2014 2016 ve 2017 y\u0131llar\u0131nda (her iki y\u0131lda da) tek ba\u015f\u0131na veya ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleriyle birlikte a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisini sa\u011flayan \u015firketler <strong>2018 y\u0131l\u0131nda ba\u011f\u0131ms\u0131z denetim<\/strong>e tabi olacakt\u0131r.[1]<\/p>\n<ul>\n<li>Aktif toplam\u0131 40 milyon TL ve \u00fczeri,<\/li>\n<li>Net sat\u0131\u015f has\u0131lat\u0131 80 milyon TL ve \u00fczeri<\/li>\n<li>\u00c7al\u0131\u015fan say\u0131s\u0131 200 ki\u015fi ve \u00fczeri<\/li>\n<\/ul>\n<p>\u2014<strong> Ba\u011f\u0131ms\u0131z denetim<\/strong>e tabi olup, T\u00fcrkiye Finansal Raporlama Standartlar\u0131n\u0131 uygulamayan i\u015fletmelerin m\u00fcnferit ve konsolide finansal tablolar\u0131n\u0131n ger\u00e7e\u011fe uygun, ihtiyaca uygun ve kar\u015f\u0131la\u015ft\u0131r\u0131labilir bilgi sa\u011flamas\u0131n\u0131 teminen B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler i\u00e7in Finansal Raporlama Standard\u0131\u00a0 (BOB\u0130 FRS) y\u00fcr\u00fcrl\u00fc\u011fe (1.1.2018 tarihi ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde uygulanacakt\u0131r.)<\/p>\n<p>\u2014 2016 Hesap d\u00f6neminde br\u00fct sat\u0131\u015f has\u0131lat\u0131 10 Milyon TL\u00a0 ve \u00fczerinde ger\u00e7ekle\u015fmi\u015f olan m\u00fckellefler, <strong>e-Defter<\/strong> tutacak ve <strong>e-Fatura<\/strong> uygulamas\u0131na ge\u00e7ecektir.<\/p>\n<p>\u2014 <strong>\u0130nternet \u00fczerinden mal ve hizmet sat\u0131\u015f\u0131<\/strong> yapan ve 2016 hesap d\u00f6neminde br\u00fct sat\u0131\u015f has\u0131lat\u0131 5 Milyon TL ve \u00fczerinde olan m\u00fckellefler<strong> e-Ar\u015fiv<\/strong> uygulamas\u0131na ge\u00e7ecektir. e-Ar\u015fiv uygulamas\u0131ndan yararlanma izni verilen m\u00fckellefler<strong> e-Fatura<\/strong> uygulamas\u0131na kay\u0131tl\u0131 olanlara d\u00fczenledikleri faturalar\u0131 e-Fatura olarak olu\u015fturmak, iletmek, muhafaza ve istenildi\u011finde ibraz etmek zorunda olduklar\u0131ndan, e-Fatura uygulamas\u0131na da ge\u00e7mek zorunda olacaklard\u0131r.<\/p>\n<p>\u2014 Muhtasar beyanname ile ayl\u0131k prim ve hizmet belgesinin birle\u015ftiren, kesilen vergilerin matrahlar\u0131yla birlikte sigortal\u0131n\u0131n sigorta primleri ve kazan\u00e7lar\u0131 toplam\u0131 ile prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131 da i\u00e7eren \u201c<strong>Muhtasar ve Prim Hizmet Beyannamesi<\/strong>\u201d uygulamaya ge\u00e7ecektir. Muhtasar ve Prim Hizmet Beyannamesi, ertesi ay\u0131n 23 \u00fcnc\u00fc g\u00fcn\u00fc saat 23.59\u2019a kadar yetkili vergi dairesine elektronik ortamda g\u00f6nderilecektir. Muhtasar ve Prim Hizmet Beyannamesini ayl\u0131k d\u00f6nemler halinde beyan etme zorunlulu\u011fu bulunmaktad\u0131r. Yani i\u015f\u00e7isi olan i\u015fletmelerin \u00fc\u00e7er ayl\u0131k d\u00f6nemler halinde beyan\u0131 art\u0131k s\u00f6z konusu olamayacakt\u0131r. Muhtasar ve Prim Hizmet Beyannamesi ile beyan edilen vergi ve sigorta primleri ayr\u0131 ayr\u0131 tahakkuk ettirilecek ve bunlar\u0131n \u00f6demeleri ilgili vergi kanunlar\u0131 ile <strong><span style=\"text-decoration: underline;\">5510 say\u0131l\u0131 Kanun<\/span><\/strong> h\u00fck\u00fcmleri \u00e7er\u00e7evesinde yap\u0131lacakt\u0131r.<\/p>\n<p>\u2014 5510 Say\u0131l\u0131 Kanunun 102. maddesinin 1\/n bendine g\u00f6re, Muhtasar ve Prim Hizmet Beyannamesinde, sigortal\u0131lar\u0131n i\u015fyerlerinde fiilen yapt\u0131klar\u0131 i\u015fe uygun <strong>meslek ad\u0131 ve kodunu<\/strong>, ger\u00e7e\u011fe ayk\u0131r\u0131 bildiren her bir i\u015fyeri i\u00e7in ayl\u0131k asgari \u00fccreti ge\u00e7memek \u00fczere meslek ad\u0131 ve kodu ger\u00e7e\u011fe ayk\u0131r\u0131 bildirilen\u00a0sigortal\u0131 ba\u015f\u0131na asgari \u00fccretin onda biri tutar\u0131nda\u00a0idari para cezas\u0131 uygulanacakt\u0131r.<\/p>\n<p>\u2014 Y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinde &#8220;<strong>Vergiye uyumlu m\u00fckelleflere vergi indirimi<\/strong>&#8220;uygulamas\u0131 ba\u015flayacakt\u0131r. Buna g\u00f6re ticari, zirai veya mesleki faaliyeti nedeniyle gelir vergisi m\u00fckellefi olanlar ile kurumlar vergisi m\u00fckelleflerinden (finans ve bankac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6sterenler, sigorta ve reas\u00fcrans \u015firketleri ile emeklilik \u015firketleri ve emeklilik yat\u0131r\u0131m fonlar\u0131 hari\u00e7 olmak \u00fczere), yasal d\u00fczenlemelerde belirtilen \u015fartlar\u0131 ta\u015f\u0131yanlar\u0131n y\u0131ll\u0131k gelir veya kurumlar vergisi beyannameleri \u00fczerinden hesaplanan verginin %5&#8217;i, \u00f6denmesi gereken gelir veya kurumlar vergisinden indirilecektir. Ancak hesaplanan indirim tutar\u0131, her h\u00e2l ve takdirde 1 milyon T\u00fcrk liras\u0131ndan fazla olamayacakt\u0131r. \u0130ndirilecek tutar\u0131n \u00f6denmesi gereken vergiden fazla olmas\u0131 durumunda kalan tutar, y\u0131ll\u0131k gelir veya kurumlar vergisi beyannamesinin verilmesi gereken tarihi izleyen bir tam y\u0131l i\u00e7inde m\u00fckellefin beyan\u0131 \u00fczerine tahakkuk eden di\u011fer vergilerinden mahsup edilebilecektir.<\/p>\n<p>\u2014 <strong>Kira gelirlerinin beyan\u0131<\/strong>nda (2017 y\u0131l\u0131 beyan\u0131 d\u00e2hil) g\u00f6t\u00fcr\u00fc gider oran\u0131 %25 yerine %15 olarak uygulanacakt\u0131r. Ger\u00e7ek gider y\u00f6ntemi \u00f6n plana \u00e7\u0131kacakt\u0131r.<\/p>\n<p>\u2014 <strong>\u00d6deme emirleri<\/strong>ne ili\u015fkin \u00f6deme, mal bildirimi, dava a\u00e7ma s\u00fcresi 7 g\u00fcn yerine 15 g\u00fcn olarak uygulanacakt\u0131r.<\/p>\n<p>\u2014 \u015eans oyunlar\u0131 ile yar\u0131\u015fma ve \u00e7ekili\u015flerde kazan\u0131lan ikramiyeler i\u00e7in <strong>veraset ve intikal vergisi oran\u0131<\/strong> %10\u2019dan %20\u2019ye \u00e7\u0131kacakt\u0131r.<\/p>\n<p>\u2014 T\u00fcrkiye \u201c<strong>Vergi Konular\u0131nda Kar\u015f\u0131l\u0131kl\u0131 \u0130dari Yard\u0131mla\u015fma S\u00f6zle\u015fmesi<\/strong>\u2019 kapsam\u0131nda otomatik bilgi de\u011fi\u015fimine ba\u015flayacakt\u0131r. \u0130dare taraf\u0131ndan yurt d\u0131\u015f\u0131 kazan\u00e7lar\u0131n ve varl\u0131klar\u0131n izlenmesi kolayla\u015facakt\u0131r. <strong>Vergi kay\u0131p ve ka\u00e7a\u011f\u0131 ile m\u00fccadele<\/strong> etmek i\u00e7in S\u00f6zle\u015fmeye taraf \u00fclkeler aras\u0131nda \u00f6ng\u00f6r\u00fclen kapsaml\u0131 i\u015fbirli\u011fi y\u00f6ntemleri aras\u0131nda bilgi de\u011fi\u015fimi, e\u015fzamanl\u0131 vergi incelemeleri, yurt d\u0131\u015f\u0131 vergi incelemeleri, tahsilatta yard\u0131mla\u015fma ve tebligat konular\u0131 yer almaktad\u0131r.[2]<\/p>\n<p>\u2014 <strong>Arabuluculu\u011fa<\/strong> ili\u015fkin d\u00fczenleme y\u00fcr\u00fcrl\u00fc\u011fe girecektir. \u0130\u015f mahkemelerinin kurulu\u015f, g\u00f6rev, yetki ve yarg\u0131lama usul\u00fcn\u00fc d\u00fczenleyen <strong><span style=\"text-decoration: underline;\">7036 say\u0131l\u0131 \u0130\u015f Mahkemeleri Kanununun<\/span><\/strong> 3. maddesi uyar\u0131nca Kanundan, bireysel veya toplu i\u015f s\u00f6zle\u015fmesinden kaynaklanan i\u015f\u00e7i ve i\u015fveren alacak ve tazminat\u0131 ile i\u015fe iade taleplerinde dava a\u00e7\u0131lmadan \u00f6nce arabulucuya ba\u015fvurulmu\u015f olmas\u0131, dava \u015fart\u0131 olacakt\u0131r. \u0130\u015f kazas\u0131 veya meslek hastal\u0131\u011f\u0131ndan kaynaklanan maddi ve manevi tazminat ile bunlarla ilgili tespit, itiraz ve r\u00fccu davalar\u0131 hakk\u0131nda bu \u015fart uygulanmayacakt\u0131r.<\/p>\n<p>Yine <strong><span style=\"text-decoration: underline;\">\u0130\u015f Kanununun<\/span><\/strong> 20. maddesinde yap\u0131lan de\u011fi\u015fiklikle <strong>i\u015f s\u00f6zle\u015fmesi feshedilen i\u015f\u00e7i<\/strong>, fesih bildiriminde sebep g\u00f6sterilmedi\u011fi veya g\u00f6sterilen sebebin ge\u00e7erli bir sebep olmad\u0131\u011f\u0131 iddias\u0131 ile fesih bildiriminin tebli\u011fi tarihinden itibaren bir ay i\u00e7inde i\u015fe iade talebiyle, \u0130\u015f Mahkemeleri Kanunu h\u00fck\u00fcmleri uyar\u0131nca arabulucuya ba\u015fvurmak zorunda olacakt\u0131r. Arabuluculuk faaliyeti sonunda anla\u015fmaya var\u0131lamamas\u0131 h\u00e2linde, son tutana\u011f\u0131n d\u00fczenlendi\u011fi tarihten itibaren, iki hafta i\u00e7inde i\u015f mahkemesinde dava a\u00e7\u0131labilir.<\/p>\n<p>\u2014 Mecliste kabul edilen yasa uyar\u0131nca <strong>sporcular\u0131n vergi avantajlar\u0131<\/strong> devam edecektir. D\u00fczenleme ile sporculara yap\u0131lan \u00fccret ve \u00fccret say\u0131lan \u00f6demelerdeki gelir vergisi tevkifat\u0131n\u0131n d\u00fczenlendi\u011fi Gelir Vergisi Kanununun ge\u00e7ici 72. maddesinin uygulama s\u00fcresinin 31.12.2019 tarihine kadar uzat\u0131lmas\u0131n\u0131n sa\u011flanmas\u0131 ama\u00e7lanmaktad\u0131r. \u00a0S\u00f6z konusu d\u00fczenlemeyi i\u00e7eren Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi 6.12.2017 tarihinde, TBMM Genel Kurulunda kabul edilerek yasala\u015ft\u0131. Ancak Yasan\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girmesi i\u00e7in Cumhurba\u015fkan\u0131 taraf\u0131ndan onaylanarak\u00a0Resmi Gazetede yay\u0131mlanmas\u0131 gerekir.<\/p>\n<p>Bilindi\u011fi \u00fczere <strong>sporcular\u0131n \u00fccret ve \u00fccret say\u0131lan gelirlerinden<\/strong>, spor dal\u0131na ve bulundu\u011fu lige g\u00f6re %5, %10 ya da %15 oran\u0131nda vergi kesilmektedir ve bu vergi nihaidir. Memur, i\u015f\u00e7i, m\u00fchendis, kira geliri elde edene daha y\u00fcksek vergi oran\u0131 uygulanmas\u0131, d\u00fczenlemenin vergide e\u015fitlik ve adalet ilkelerine ayk\u0131r\u0131 oldu\u011fu iddialar\u0131, di\u011fer Avrupa \u00fclkelerine[3] g\u00f6re vergi oran\u0131n\u0131n d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc ele\u015ftiri konusu edilmektedir.<\/p>\n<p>\u2014 Son olarak yeni y\u0131lda;<\/p>\n<ul>\n<li><strong>Serbest meslek erbab\u0131<\/strong>, <strong>i\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan m\u00fckellefler<\/strong> ile <strong>basit usule tabi olan m\u00fckelleflerin<\/strong> kay\u0131tlar\u0131n\u0131n elektronik ortamda tutulmas\u0131, s\u00f6z konusu m\u00fckelleflerden defter tutmak zorunda olanlar\u0131n defterlerinin bu kay\u0131tlardan hareketle elektronik ortamda olu\u015fturulmas\u0131 ve saklanmas\u0131, vergi beyannamesi, bildirim ve dilek\u00e7elerin elektronik ortamda verilebilmesi ile elektronik ortamda belge d\u00fczenlenebilmesi amac\u0131yla geli\u015ftirilen Defter-Beyan Sistemi,<\/li>\n<li>\u201c<strong>Sevk irsaliyesi<\/strong>\u201d, \u201c<strong>m\u00fcstahsil makbuzu<\/strong>\u201d ve \u201c<strong>serbest meslek makbuzu<\/strong>\u201d belgelerinin ka\u011f\u0131t belge yerine, elektronik ortamda; elektronik belge olarak d\u00fczenlenmesi, iletilmesi ile muhafaza ve ibraz\u00a0edilmesi,<\/li>\n<\/ul>\n<p>konular\u0131ndaki tebli\u011f taslaklar\u0131na g\u00f6re, 2018 y\u0131l\u0131nda y\u00fck\u00fcml\u00fcl\u00fckler s\u00f6z konusu olabilecektir.<\/p>\n<p><em>Say\u0131n Okuyucu, bu vesile ile yeni y\u0131l\u0131n\u0131z\u0131 kutlar, yeni y\u0131l\u0131n \u00fclkemiz, milletimiz ve t\u00fcm insanl\u0131k i\u00e7in bar\u0131\u015f, huzur ve refah i\u00e7inde ge\u00e7mesini temenni ederim.<\/em><\/p>\n<div class=\"mom_hr mom_hr_square hr_icon_left\" style=\"\"><span class=\"mom_inner_hr\"><i><\/i><\/span><\/div>\n<p>[1] Bilindi\u011fi \u00fczere 2012\/4213 say\u0131l\u0131 Kararname uyar\u0131nca kimi \u015firketler i\u00e7in kriterler daha d\u00fc\u015f\u00fck belirlenmi\u015ftir. (\u00d6rne\u011fin: Yurt \u00e7ap\u0131nda g\u00fcnl\u00fck olarak gazete yay\u0131mlayan \u015firketler.)<\/p>\n<p>[2] Bak\u0131n\u0131z: <span style=\"text-decoration: underline;\">http:\/\/www.alomaliye.com\/2017\/11\/16\/yurt-disi-hesaplara-maliyenin-otomatik-ulasimi\/<\/span><\/p>\n<p>[3] Bak\u0131n\u0131z: http:\/\/www.erisymm.com\/2017\/11\/18\/avrupada-ve-turkiyede-futbolcularin-odedigi-vergi\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi ve Muhasebe D\u00fcnyas\u0131nda 2018 Y\u0131l\u0131 Emrah AYG\u00dcL Yeminli Mali M\u00fc\u015favir Ba\u011f\u0131ms\u0131z Denet\u00e7i emrah.aygul@erisymm.com\u00a0 \u2014 3 Y\u0131l boyunca kurumlar vergisi ve kurum ge\u00e7ici vergi oran\u0131 %22 olarak uygulanacakt\u0131r. \u2014 Kimi vergi ve cezalar ile haklar\u0131n tutar\u0131 %14,47 oran\u0131nda artacakt\u0131r. Bilindi\u011fi \u00fczere yeniden de\u011ferleme oran\u0131, 2017 y\u0131l\u0131 i\u00e7in % 14,47 (ond\u00f6rt virg\u00fcl k\u0131rkyedi) olarak tespit edilmi\u015ftir.&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Vergi ve Muhasebe D\u00fcnyas\u0131nda 2018 Y\u0131l\u0131 Ba\u015flad\u0131\u011f\u0131nda &#8211; Emrah AYG\u00dcL, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/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.bastasdanismanlik.com.tr\/2017\/12\/yayinlarimiz\/makale\/vergi-ve-muhasebe-dunyasinda-2018-yili-basladiginda-emrah-aygul-ymm\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi ve Muhasebe D\u00fcnyas\u0131nda 2018 Y\u0131l\u0131 Ba\u015flad\u0131\u011f\u0131nda &#8211; Emrah AYG\u00dcL, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"Vergi ve Muhasebe D\u00fcnyas\u0131nda 2018 Y\u0131l\u0131 Emrah AYG\u00dcL Yeminli Mali M\u00fc\u015favir Ba\u011f\u0131ms\u0131z Denet\u00e7i emrah.aygul@erisymm.com\u00a0 \u2014 3 Y\u0131l boyunca kurumlar vergisi ve kurum ge\u00e7ici vergi oran\u0131 %22 olarak uygulanacakt\u0131r. \u2014 Kimi vergi ve cezalar ile haklar\u0131n tutar\u0131 %14,47 oran\u0131nda artacakt\u0131r. 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