<div style="text-align: left;"><span style="font-family: Verdana;">17 Nisan 2013 ÇARŞAMBA<br /> Resmî Gazete<br /> <br /> <br /> Sayı : 28621<br /> <br /> <br /> YÖNETMELİK<br /> <br /> <br /> Maliye Bakanlığı (Gelir İdaresi Başkanlığı)’ndan:<br /> <br /> GELİR İDARESİ BAŞKANLIĞI HUKUK MÜŞAVİRLİĞİ GÖREVLERİ İLE <br /> <br /> AVUKATLARIN MESLEĞE ALINMALARI, DAVALARIN TAKİP USULÜ<br /> <br /> VE ÇALIŞMALARI HAKKINDA YÖNETMELİKTE DEĞİŞİKLİK <br /> <br /> YAPILMASINA DAİR YÖNETMELİK<br /> <br /> <br /> </span></div> <div class="Section1"> <div> <div align="center"> <table cellspacing="0" cellpadding="0" border="0" class="MsoNormalTable" style="margin-left: 5.4pt; border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes; mso-yfti-lastrow: yes;"> <td width="607" valign="top" style="padding: 0cm 5.4pt; width: 455.2pt;"> <div align="center"> <table width="586" cellspacing="0" cellpadding="0" border="0" class="MsoNormalTable" style="width: 439.45pt; border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480;"> <tbody> <tr style="height: 15.85pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes;"> <td width="195" style="border-width: medium medium 1pt; border-style: none none solid; border-color: currentColor currentColor rgb(102, 0, 102); padding: 0cm 5.4pt; width: 146.55pt; height: 15.85pt; mso-border-bottom-alt: solid #660066 .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><br /> </span></p> </td> <td width="195" style="border-width: medium medium 1pt; border-style: none none solid; border-color: currentColor currentColor rgb(102, 0, 102); padding: 0cm 5.4pt; width: 146.55pt; height: 15.85pt; mso-border-bottom-alt: solid #660066 .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><br /> </span></p> </td> <td width="195" style="border-width: medium medium 1pt; border-style: none none solid; border-color: currentColor currentColor rgb(102, 0, 102); padding: 0cm 5.4pt; width: 146.35pt; height: 15.85pt; mso-border-bottom-alt: solid #660066 .5pt;"> <p style="text-align: left;"><span style="font-family: Verdana;"><br /> </span></p> </td> </tr> <tr style="height: 24pt; mso-yfti-irow: 1;"> <td width="586" colspan="3" style="padding: 0cm 5.4pt; width: 439.45pt; height: 24pt; text-align: left;"><span style="font-family: Verdana;"><br /> </span></td> </tr> <tr style="height: 24pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td width="586" colspan="3" style="padding: 0cm 5.4pt; width: 439.45pt; height: 24pt;"> <div style="text-align: left;"><span style="font-family: Verdana;"><br /> </span></div> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; mso-line-height-rule: exactly;"><span style="font-family: Verdana;"><b><span style="font-size: 9pt;">MADDE 1 </span></b><b><span style="font-size: 9pt;">–</span></b><b><span style="font-size: 9pt;"> </span></b><span class="GramE"><span style="font-size: 9pt;">20/8/2011</span></span><span style="font-size: 9pt;"> tarihli ve 28031 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Resm</span><span style="font-size: 9pt;">î</span><span style="font-size: 9pt;"> Gazete</span><span style="font-size: 9pt;">’</span><span style="font-size: 9pt;">de yay</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">mlanan Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;"> Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i G</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revleri ile Avukatlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n Mesle</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">e Al</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nmalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">, Davalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n Takip Usul</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> ve </span><span style="font-size: 9pt;">Ç</span><span style="font-size: 9pt;">al</span><span style="font-size: 9pt;">ış</span><span style="font-size: 9pt;">malar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Hakk</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmeli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">in 4 </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">nc</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> maddesi a</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">a</span><span style="font-size: 9pt;">ğı</span><span style="font-size: 9pt;">daki </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ekilde de</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tirilmi</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tir.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">“</span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 4 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> (1) Bu Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmelikte ge</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">en;</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">a) Avukat: Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;"> Avukatlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">b) Bakanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k: Maliye Bakanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">c) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kan: Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k: Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">d) 1. Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">aviri: Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;"> 1. Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirini,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">e) Giri</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;"> S</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nav</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">: Avukat kadrolar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">na atanacaklar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> belirlemek </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">zere, KPSS (B) sonu</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">lar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">na g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">re Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">a belirlenen yeterli puan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> alan adaylar aras</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda yap</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lan, yaz</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> ve s</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">zl</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> b</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">mlerden olu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">an s</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nav</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">f) Hukuk birimi: Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n hukuk hizmetlerini y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">ten birimi,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">g) Hukuk birimi amiri: 1. Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirini,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">) Hukuk B</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rosu: Avukatlar ile avukatlara i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lerinde yard</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">mc</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> olmak </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">zere g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revlendirilen personelin </span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">al</span><span style="font-size: 9pt;">ış</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;"> ilgili grup m</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">d</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt;">üğü</span><span style="font-size: 9pt;"> b</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">nyesindeki birimi,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">h) Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirleri: Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;"> Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirlerini,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">) Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i: Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;"> Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">ini,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">i) Hukuki uyu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">mazl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k de</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">erlendirme komisyonu: Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k b</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">nyesinde, </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">st y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netici taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan olu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">turulan, hukuk birimi amiri ve hukuki uyu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">mazl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">kla ilgili birim amirinin bulundu</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">u en az </span><span style="font-size: 9pt;">üç</span><span style="font-size: 9pt;"> </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">yeden olu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">an komisyonu,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">j) </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">nsan Kaynaklar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Daire Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">: Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;"> </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">nsan Kaynaklar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Daire Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">k) KPSS (B): (B) grubu olarak adland</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lan kadrolara atanacaklar i</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">in </span><span style="font-size: 9pt;">Ö</span><span style="font-size: 9pt;">SYM taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan yap</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lan Kamu Personel Se</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">me S</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nav</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">l) </span><span style="font-size: 9pt;">Ö</span><span style="font-size: 9pt;">SYM: </span><span style="font-size: 9pt;">Ö</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">me, Se</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">me ve Yerle</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tirme Merkezi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">,</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span class="GramE"><span style="font-size: 9pt;">m) S</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nav Kurulu: Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kan veya g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revlendirece</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kan Yard</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">mc</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">s</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">nda 1. Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">aviri, Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Daire Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">, Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Grup Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> ve Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirleri aras</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan se</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">ilecek en az be</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;"> as</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l ve iki yedek </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">yeden olu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">an ve 1. Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">aviri, </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">nsan Kaynaklar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Daire Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">ndan sorumlu Gelir </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">daresi Daire Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> ve bir Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirinin tabii </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">yesi oldu</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">u giri</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;"> s</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">navlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> yapan kurulu,</span></span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span class="GramE"><span style="font-size: 9pt;">ifade</span></span><span style="font-size: 9pt;"> eder.</span><span style="font-size: 9pt;">”</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 2 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> Ayn</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmeli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">in 19 uncu maddesinin birinci f</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">kras</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n son c</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">mlesi a</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">a</span><span style="font-size: 9pt;">ğı</span><span style="font-size: 9pt;">daki </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ekilde de</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tirilmi</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tir.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; margin-top: 2.8pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">“</span><span style="font-size: 9pt;">Vergi dairesi ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda, g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revlendirme suretiyle de olsa Ek-1</span><span style="font-size: 9pt;">’</span><span style="font-size: 9pt;">deki 1 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> cetvelde g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">sterilen kadroyu a</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">an say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">da avukat </span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">al</span><span style="font-size: 9pt;">ış</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lamaz. Avukatlar merkez te</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kilat</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda ve atand</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> ilin d</span><span style="font-size: 9pt;">ışı</span><span style="font-size: 9pt;">nda ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ka bir yerde g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revlendirilemez.</span><span style="font-size: 9pt;">”</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 3 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> Ayn</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmeli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">in 23 </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">nc</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> maddesi a</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">a</span><span style="font-size: 9pt;">ğı</span><span style="font-size: 9pt;">daki </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ekilde de</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tirilmi</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tir.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">“</span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 23 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> (1) Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i; Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n muhakemat hizmetleri ile hukuk dan</span><span style="font-size: 9pt;">ış</span><span style="font-size: 9pt;">manl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">na ili</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kin i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;"> ve i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemleri y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">tmekle g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revli ve sorumlu olup, Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">inin g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revleri a</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">a</span><span style="font-size: 9pt;">ğı</span><span style="font-size: 9pt;">da belirtilmi</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tir:</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span class="GramE"><span style="font-size: 9pt;">a) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n merkez ve ta</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ra birimlerinin taraf oldu</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">u davalarda, i</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;"> ve d</span><span style="font-size: 9pt;">ış</span><span style="font-size: 9pt;"> tahkim yarg</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lamas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda, icra i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemlerinde ve yarg</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ya intikal eden di</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">er her t</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> hukuki uyu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">mazl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klarda, bu birimleri avukat s</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">fat</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> haiz hukuk m</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirleri ve avukatlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> vas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">tas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">yla ait oldu</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">u makam ve mercilerde temsil ettirmek, bu mercilerdeki i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemleri ikame, takip ve m</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">dafaa ettirmek.</span></span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">b) <span class="GramE">26/9/2011</span> tarihli ve 659 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Kanun H</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">km</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">nde Kararnamenin 5 inci maddesi uyar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nca Bakanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ktan hizmet al</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> halinde dosyalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">, ispata yarayacak her t</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> bilgi ve belgeyi ihtiva edecek </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ekilde ilgili birimle koordineli olarak haz</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">rlamak ve gere</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i yap</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lmak </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">zere hukuki g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">üşü</span><span style="font-size: 9pt;"> ile birlikte Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i ve Muhakemat Genel M</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">d</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt;">üğü</span><span style="font-size: 9pt;">ne g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">ndermek suretiyle bu davalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n takibini sa</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">lamak, ayn</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> usulle hizmet verilmesi halinde dosyalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n takibine ili</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kin i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemleri yapmak veya yapt</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">rmak.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">c) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemlerinden dolay</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Bakanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k husumetiyle g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">lecek davalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n savunmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">na yarayacak her t</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> bilgi ve belgeyi ihtiva edecek </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ekilde ilgili birim taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan haz</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">rlan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">p hukuk birimine aktar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lan i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lem dosyalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> hukuki g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">üşü</span><span style="font-size: 9pt;">yle birlikte ilgisine g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">re Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i ve Muhakemat Genel M</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">d</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt;">üğü</span><span style="font-size: 9pt;">ne veya mahalli birimine g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">ndermek.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">) </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">htisas gerektiren ve ihtiya</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;"> duyulan h</span><span style="font-size: 9pt;">â</span><span style="font-size: 9pt;">llerde, Bakan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n onay</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">zerine Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">a <span class="GramE">4/1/2002</span> tarihli ve 4734 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Kamu </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">hale Kanununun 22 nci maddesinin birinci f</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">kras</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n (h) bendine g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">re serbest avukatlardan veya avukatl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k ortakl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan hizmet sat</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n almaya ili</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kin i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemleri y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">tmek ve hizmet sat</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n alma yoluyla temsil ettirilen dava ve icra takipleri ve tahkim ile ilgili i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemleri koordine etmek, izlemek ve denetlemek.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">d) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k hizmetleriyle ilgili olarak di</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">er kamu kurum ve kurulu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan haz</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">rlanan mevzuat taslaklar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">, idare birimleri taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan haz</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">rlanan mevzuat taslaklar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> ile d</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">zenlenecek her t</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> s</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">zle</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">me ve </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">artname taslaklar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">, Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k ile </span><span style="font-size: 9pt;">üçü</span><span style="font-size: 9pt;">nc</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> ki</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">iler aras</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda </span><span style="font-size: 9pt;">çı</span><span style="font-size: 9pt;">kan uyu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">mazl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klara ili</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kin i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">leri ve idare birimlerince sorulacak di</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">er i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">leri inceleyip hukuki m</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">talaas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> bildirmek.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">e) Anla</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">mazl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> </span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">nleyici hukuki tedbirleri zaman</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda almak, uyu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">mazl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n sulh yoluyla </span><span style="font-size: 9pt;">çö</span><span style="font-size: 9pt;">z</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">m</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> konusunda m</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">talaa vermek.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">f) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n ama</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">lar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> daha iyi ger</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">ekle</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tirmek, mevzuata, plan ve programa uygun </span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">al</span><span style="font-size: 9pt;">ış</span><span style="font-size: 9pt;">malar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> temin etmek amac</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">yla gerekli hukuki teklifleri haz</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">rlamak.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">g) Yarg</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> mercilerinden, hakemlerden, icra dairelerinden, noterlerden g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">nderilen tebligatlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> almak ve hukuki gereklerini ilgili birimle koordineli olarak yerine getirmek.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n taraf oldu</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">u davalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n gerektirdi</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i yarg</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lama giderleri ile yarg</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> mercileri taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan bu davalarda aleyhe h</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">kmedilen ve b</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">ede tertibi bulunmayan </span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">demeleri yapmak veya yapt</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">rmak.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">h) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k merkez ve ta</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ra birimlerinin taraf oldu</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">u davalarla ilgili olarak analizler yapmak ve ihtilaflar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n en aza indirilmesi hususunda </span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">nerilerde bulunmak.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">) Hukuk b</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rolar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemlerini hukuki a</span><span style="font-size: 9pt;">çı</span><span style="font-size: 9pt;">dan de</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">erlendirmek ve ihtiya</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;"> duyulan bilgileri ilgili yerlerden istemek, gereken hukuki i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemleri yapmak veya yap</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> sa</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">lamak, davalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n takibi hususunda talimat vermek.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">i) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n onay</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> ile veya mevzuat gere</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i olu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">turulan heyet, kurul veya komisyon </span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">al</span><span style="font-size: 9pt;">ış</span><span style="font-size: 9pt;">malar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">na kat</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lmak.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">j) Hukuk M</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">ine intikal ettirilen tefti</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">, inceleme ve soru</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">turma raporlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> hakk</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda gereken i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemleri yapmak.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">k) Hukuk ve yarg</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> uygulamalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n izlenmesi veya personelin e</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">itiminin sa</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">lanmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> i</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">in Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n onay</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">na istinaden </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">niversiteler, mesleki veya bilimsel kurum ve kurulu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">larla i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">birli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i yapmak, ilgili birimlerle koordineli olarak hukuki veya mesleki seminer veya toplant</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lar d</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">zenlemek, mesleki veya bilimsel kurum veya kurulu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lar taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan d</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">zenlenen seminer, kurs ve benzeri toplant</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lara kat</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">m</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> sa</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">lamak.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">l) Hukuki uyu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">mazl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k de</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">erlendirme komisyonunun sekretarya hizmetlerini y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">tmek.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">m) Mevzuatta yer alan veya Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kan taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan verilecek benzeri g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revleri yapmak.</span><span style="font-size: 9pt;">”</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 4 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> Ayn</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmeli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">in 24 </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">nc</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> maddesi a</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">a</span><span style="font-size: 9pt;">ğı</span><span style="font-size: 9pt;">daki </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ekilde de</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tirilmi</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tir.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">“</span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 24 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> (1) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k merkez ve ta</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ra birimleri husumetiyle yarg</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> mercilerinde a</span><span style="font-size: 9pt;">çı</span><span style="font-size: 9pt;">lan davalar ile icra takipleri, ilgisine g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">re vekil olarak hukuk m</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirleri ve avukatlar taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan ait oldu</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">u makam ve mercilerde ikame, takip ve m</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">dafaa edilir. Takip edilen dava ve icra takipleri ile ilgili i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;"> ve i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemlerin y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">lmesinde avukatlara yard</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">mc</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> olmak </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">zere hukuk b</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rosunda yeteri kadar personel g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revlendirilir.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span class="GramE"><span style="font-size: 9pt;">(2) Vergi dairesi ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">nda avukat bulunmamas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">, avukatlar taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan muhakemat hizmeti verilememesi veya hastal</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k, izin ve benzeri nedenlerle avukatlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revi ba</span><span style="font-size: 9pt;">şı</span><span style="font-size: 9pt;">nda bulunmamas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> halleri ile vergi dairesi ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;"> kurulmayan illerde a</span><span style="font-size: 9pt;">çı</span><span style="font-size: 9pt;">lan dava ve icra takiplerine ili</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kin olarak Bakanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ktan muhakemat hizmeti al</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nmayan durumlarda, </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">st y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netici taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan yetki verilmesi </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">art</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">yla temsil ve takip g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revi ilgili birim amiri taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan yerine getirilir. </span></span><span style="font-size: 9pt;">Bu durumda hukuk b</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rosunda g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revli di</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">er personel veya vergi dairesi ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;"> kurulmayan illerde ilgili birimde g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revli personel taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan haz</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">rlanan dilek</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">e, takip talebi ve benzeri i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemler ilgili birim amiri veya imza yetkisini devretti</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i ki</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">i taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan imzalan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">(3) G</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revlerin y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">lmesinde etkinli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i ve verimlili</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i sa</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">lamak amac</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">yla hukuk birimi koordinat</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> olarak bir avukat g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revlendirilir. Koordinat</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">r olarak g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revlendirilen avukat hukuk biriminin i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;"> ve i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemlerinin y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">lmesinden sorumludur. G</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">rev ve yetkilerinin mevzuata uygun kullan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> hususunda, hukuk birimindeki avukatlar koordinat</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">r avukata ve di</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">er personel ise avukatlara ve koordinat</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">r avukata kar</span><span style="font-size: 9pt;">şı</span><span style="font-size: 9pt;"> sorumludur.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">(4) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k merkez ve ta</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ra birimlerinin taraf oldu</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">u dava ve icra takiplerinde Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k birimleri lehine takdir ve tahsil edilen <span class="GramE">vekalet</span> </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">cretleri, Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n merkez te</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kilat</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda bir emanet hesab</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda toplan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r. Vekalet </span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">cretlerinin da</span><span style="font-size: 9pt;">ğı</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">m</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">, <span class="GramE">25/6/2012</span> tarihli ve 2012/3327 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Bakanlar Kurulu Karar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">yla y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt;">üğ</span><span style="font-size: 9pt;">e konulan Vekalet </span><span style="font-size: 9pt;">Ü</span><span style="font-size: 9pt;">cretlerinin Da</span><span style="font-size: 9pt;">ğı</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">m</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">na Dair Usul ve Esaslar Hakk</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmelik h</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">k</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">mlerine g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">re yap</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">(5) Hizmet sat</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n al</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nan avukatlara yap</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lacak </span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">demeler bu madde kapsam</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> d</span><span style="font-size: 9pt;">ışı</span><span style="font-size: 9pt;">ndad</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r.</span><span style="font-size: 9pt;">”</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 5 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> Ayn</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmeli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">in 25 inci maddesi a</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">a</span><span style="font-size: 9pt;">ğı</span><span style="font-size: 9pt;">daki </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ekilde de</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tirilmi</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tir.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">“</span><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 25 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> (1) Yarg</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> mercilerindeki davalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> ikame, takip ve m</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">dafaa ile icra dosyalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> takip g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">rev ve yetkisi ilgisine g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">re vekil olarak hukuk m</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirleri ve avukatlara ait bulunmaktad</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">(2) Hukuk m</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirleri ve avukatlar taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan her hangi bir nedenle muhakemat hizmeti verilememesi ve Bakanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ktan muhakemat hizmeti temin edilememesi halinde, yetki verilmesi </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">art</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">yla bu g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">rev ve yetki, temsilci olarak daire amirleri taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan kullan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span class="GramE"><span style="font-size: 9pt;">(3) Hukuk m</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">avirlerinin temsil yetkisi, Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k merkez ve ta</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ra birimleri ile Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">n g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">rev alan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> ile ilgili i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lemlerden dolay</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Bakanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k husumetiyle a</span><span style="font-size: 9pt;">çı</span><span style="font-size: 9pt;">lan ve hizmet talebi kapsam</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığ</span><span style="font-size: 9pt;">a intikal eden b</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">n dava ve icra takiplerini, avukatlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n temsil yetkisi bu dava ve icra takiplerinden, atand</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> veya g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revlendirildikleri yerlerdeki yarg</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> mercilerinde ve icra dairelerinde a</span><span style="font-size: 9pt;">çı</span><span style="font-size: 9pt;">lan dava ve icra takipleri ile atand</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> veya g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">revlendirildikleri yerlerle ili</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kilendirilen Ek-4</span><span style="font-size: 9pt;">’</span><span style="font-size: 9pt;">teki 2 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> cetvelde yer alan yerlerdeki idari yarg</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> mercilerinde a</span><span style="font-size: 9pt;">çı</span><span style="font-size: 9pt;">lan davalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> kapsar.</span></span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">(4) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;"> vekil s</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">fat</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">yla temsile yetkili olan hukuk birimi amiri, hukuk m</span><span style="font-size: 9pt;">üş</span><span style="font-size: 9pt;">aviri ve avukatlar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n bir listesi, idaresince yaz</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> olarak veya Adalet Bakanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">nca belirlenen esaslar dairesinde elektronik ortamda ilgili Cumhuriyet ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">savc</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">na, b</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">lge idare mahkemesi ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">na, askeri savc</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klara ve Askeri Y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">ksek </span><span style="font-size: 9pt;">İ</span><span style="font-size: 9pt;">dare Mahkemesi Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">na verilir. Vekil s</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">fat</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">yla temsil yetkisi sona erenlerin isimleri an</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lan mercilere ayn</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> usulle derhal bildirilir.</span><span style="font-size: 9pt;">”</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 6 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> Ayn</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmeli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">in 26 nc</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> maddesi ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ığı</span><span style="font-size: 9pt;">yla birlikte a</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">a</span><span style="font-size: 9pt;">ğı</span><span style="font-size: 9pt;">daki </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ekilde de</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tirilmi</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tir.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">“</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">Adli ve idari uyu</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ş</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">mazl</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ı</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">klar</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ı</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">n sulh yoluyla halli, uzla</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ş</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ma ve vazge</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ç</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">me</span></b></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 26 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> (1) 659 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Kanun H</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">km</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">nde Kararnamede yer alan sulh, uzla</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ma ve vazge</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">meye ili</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kin yetkiler, <span class="GramE">mezkur</span> Kanun H</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">km</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">nde Kararnamede belirtilen makamlar taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan kullan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r. Bu yetkilerden devredilenler, ilgisine g</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">re kendisine yetki devri yap</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lanlar taraf</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan Kanunda belirtilen usuller dairesinde kullan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">(2) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k merkez ve ta</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ra birimlerinin taraf oldu</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">u uyu</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">mazl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">klar bak</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">m</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan sulh veya uzla</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ma yoluyla halli m</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">mk</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">n olmayanlar i</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">in dava a</span><span style="font-size: 9pt;">çı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r veya icra takibine ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r. Maddi veya hukuki sebeplerle dava a</span><span style="font-size: 9pt;">çı</span><span style="font-size: 9pt;">lmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda veya icra takibine ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lanmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k yarar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> bulunmamas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> halinde 659 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Kanun H</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">km</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">nde Kararnamede belirtilen usuller dairesinde dava a</span><span style="font-size: 9pt;">çı</span><span style="font-size: 9pt;">lmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan veya icra takibine ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">lan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">lmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">ndan vazge</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">ilir.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">(3) Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k merkez ve ta</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ra birimlerinin taraf oldu</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">u davalar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n takibi esnas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nda Ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">kanl</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">k menfaatlerinin korunmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> i</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">in her t</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;"> tedbir al</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">n</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">r. Bu kapsamda Kanunda belirtilen usuller dairesinde yetkili makamdan vazge</span><span style="font-size: 9pt;">ç</span><span style="font-size: 9pt;">me al</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">nmamas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> halinde kanun yollar</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">na ba</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">vurulmas</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> zorunludur.</span><span style="font-size: 9pt;">”</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 7 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> Ayn</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmeli</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">in Ek-1</span><span style="font-size: 9pt;">’</span><span style="font-size: 9pt;">deki 1 say</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">l</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> cetveli ekteki </span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">ekilde de</span><span style="font-size: 9pt;">ğ</span><span style="font-size: 9pt;">i</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tirilmi</span><span style="font-size: 9pt;">ş</span><span style="font-size: 9pt;">tir.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; text-align: left;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 8 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> Bu Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmelik yay</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;">m</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> tarihinde y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">rl</span><span style="font-size: 9pt;">üğ</span><span style="font-size: 9pt;">e girer.</span></span></p> <p class="3-NormalYaz" style="line-height: 12pt; text-indent: 28.3pt; margin-bottom: 2.8pt; text-align: left;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">MADDE 9 </span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">–</span></b><span style="font-size: 9pt;"> Bu Y</span><span style="font-size: 9pt;">ö</span><span style="font-size: 9pt;">netmelik h</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">k</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">mlerini Maliye Bakan</span><span style="font-size: 9pt;">ı</span><span style="font-size: 9pt;"> y</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">t</span><span style="font-size: 9pt;">ü</span><span style="font-size: 9pt;">r.</span></span></p> <p class="3-NormalYaz" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;"> </span></span></p> <div align="center"> <table width="567" cellspacing="0" cellpadding="0" border="1" class="MsoTableGrid" style="border: currentColor; width: 15cm; border-collapse: collapse; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 480; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext;"> <tbody> <tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"> <td width="567" valign="top" colspan="2" style="border-width: 1pt 1pt medium; border-style: solid solid none; border-color: windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 15cm; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="3-NormalYaz" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">Y</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ö</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">netmeli</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ğ</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">in Yay</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ı</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">mland</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ığı</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;"> Resm</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">î</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;"> Gazete'nin</span></b></span></p> </td> </tr> <tr style="mso-yfti-irow: 1;"> <td width="284" valign="top" style="border-width: medium medium 1pt 1pt; border-style: none none solid solid; border-color: currentColor currentColor windowtext windowtext; padding: 0cm 5.4pt; width: 212.7pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;"> <p class="3-NormalYaz" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">Tarihi</span></b></span></p> </td> <td width="283" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 212.55pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="3-NormalYaz" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">Say</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ı</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">s</span></b><b style="mso-bidi-font-weight: normal;"><span style="font-size: 9pt;">ı</span></b></span></p> </td> </tr> <tr style="mso-yfti-irow: 2; mso-yfti-lastrow: yes;"> <td width="284" valign="top" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 5.4pt; width: 212.7pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt;"> <p class="3-NormalYaz" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span class="GramE"><span style="font-size: 9pt;">20/8/2011</span></span></span></p> </td> <td width="283" valign="top" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 5.4pt; width: 212.55pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt;"> <p class="3-NormalYaz" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">28031</span></span></p> </td> </tr> </tbody> </table> </div> <p class="3-NormalYaz" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;"> </span></span></p> <div align="center"> <table width="567" cellspacing="0" cellpadding="0" border="0" class="MsoNormalTable" style="width: 15cm; border-collapse: collapse; mso-padding-alt: 0cm 3.5pt 0cm 3.5pt;"> <tbody> <tr style="height: 1pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes;"> <td width="483" valign="bottom" nowrap="nowrap" colspan="2" style="padding: 0cm 3.5pt; width: 362pt; height: 1pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><b><span style="font-size: 9pt;">EK-1</span></b></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 1; mso-height-source: userset;"> <td width="483" valign="bottom" nowrap="nowrap" colspan="2" style="padding: 0cm 3.5pt; width: 362pt; height: 1pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">1 SAYILI CETVEL</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 2;"> <td width="339" valign="bottom" nowrap="nowrap" style="padding: 0cm 3.5pt; width: 254.05pt; height: 1pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;"> </span></span></p> <div style="text-align: left;"><span style="font-family: Verdana;"><br /> </span></div> </td> <td width="144" valign="bottom" nowrap="nowrap" style="padding: 0cm 3.5pt; width: 107.95pt; height: 1pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;"> </span></span></p> <div style="text-align: left;"><span style="font-family: Verdana;"><br /> </span></div> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 3; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="padding: 0cm 3.5pt; border: 1pt solid windowtext; width: 254.05pt; height: 1pt; mso-border-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><b><span style="font-size: 9pt;">Başkanlık Adı</span></b></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: 1pt 1pt 1pt medium; border-style: solid solid solid none; border-color: windowtext windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><b><span style="font-size: 9pt;">Avukat Kadro Sayısı</span></b></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 4; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Büyük Mükellefler Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">5</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 5; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Adana Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">12</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 6; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Ankara Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">27</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 7; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Antalya Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">10</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 8; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Aydın Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">4</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 9; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Balıkesir Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">5</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 10; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Bursa Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">15</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 11; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Denizli Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">4</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 12; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Diyarbakır Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">4</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 13; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Edirne Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">3</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 14; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Erzurum Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">3</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 15; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Eskişehir Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">5</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 16; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Gaziantep Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">6</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 17; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Hatay Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">5</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 18; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Mersin Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">7</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 19; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">İstanbul Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">81</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 20; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">İzmir Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">23</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 21; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Kayseri Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">4</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 22; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Kocaeli Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">7</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 23; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Konya Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">7</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 24; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Malatya Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">3</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 25; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Manisa Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">5</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 26; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">K.Maraş Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">3</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 27; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Muğla Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">5</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 28; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Sakarya Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">4</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 29; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Samsun Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">5</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 30; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Tekirdağ Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">3</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 31; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Trabzon Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">3</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 32; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Şanlıurfa Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">3</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 33; mso-height-source: userset;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">Zonguldak Vergi <span class="GramE">Dairesi Başkanlığı</span></span></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><span style="font-size: 9pt;">4</span></span></p> </td> </tr> <tr style="height: 1pt; mso-yfti-irow: 34; mso-yfti-lastrow: yes;"> <td width="339" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt; border-style: none solid solid; border-color: currentColor windowtext windowtext; padding: 0cm 3.5pt; width: 254.05pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="line-height: 12pt; text-align: left;"><span style="font-family: Verdana;"><b><span style="font-size: 9pt;">TOPLAM</span></b></span></p> </td> <td width="144" valign="bottom" nowrap="nowrap" style="border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: currentColor windowtext windowtext currentColor; padding: 0cm 3.5pt; width: 107.95pt; height: 1pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt;"> <p class="MsoNormal" style="text-align: left; line-height: 12pt;"><span style="font-family: Verdana;"><b><span style="font-size: 9pt;">275</span></b></span></p> </td> </tr> </tbody> </table> </div> <p style="text-align: left;"></p> </td> </tr> </tbody> </table> </div> <div> <p class="MsoNormal" style="text-align: left;"></p> </div> </td> </tr> </tbody> </table> </div> <p class="MsoNormal" style="text-align: left;"><a href="http://www.hukukihaber.net/">hukukihaber.net</a></p> </div> </div> <div style="text-align: left;"><br /> <br /> <br /> </div>