{"id":2153,"date":"2023-10-09T03:03:08","date_gmt":"2023-10-09T00:03:08","guid":{"rendered":"https:\/\/yasarlaw.com\/tr\/?page_id=2153"},"modified":"2024-07-10T01:28:57","modified_gmt":"2024-07-09T22:28:57","slug":"2023-yilinin-ucuncu-ceyreginde-startup-hukukunu-ilgilendiren-mevzuat-degisiklikleri","status":"publish","type":"page","link":"https:\/\/yasarlaw.com\/tr\/yayinlar\/2023-yilinin-ucuncu-ceyreginde-startup-hukukunu-ilgilendiren-mevzuat-degisiklikleri\/","title":{"rendered":"2023 Y\u0131l\u0131n\u0131n \u00dc\u00e7\u00fcnc\u00fc \u00c7eyre\u011finde Startup Hukukunu \u0130lgilendiren Mevzuat De\u011fi\u015fiklikleri"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2153\" class=\"elementor elementor-2153\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1683c794 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1683c794\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ef10a83\" data-id=\"5ef10a83\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0a8f48 elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-text-editor\" data-id=\"d0a8f48\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff;\"><strong>2023 Y\u0131l\u0131n\u0131n \u00dc\u00e7\u00fcnc\u00fc \u00c7eyre\u011finde Startup Hukukunu \u0130lgilendiren Mevzuat De\u011fi\u015fiklikleri<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37652bf2 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37652bf2\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-135ac3b9\" data-id=\"135ac3b9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f2267ca elementor-widget elementor-widget-text-editor\" data-id=\"7f2267ca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>1. Gen\u00e7 Giri\u015fimcilere Vergi ve Sigorta Prim Te\u015fviki Bro\u015f\u00fcr\u00fc Yay\u0131mland\u0131 <\/strong><\/p><p>Ticari, zirai veya mesleki faaliyeti nedeniyle adlar\u0131na ilk defa gelir vergisi m\u00fckellefiyeti tesis olunan ve m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibar\u0131yla yirmi dokuz ya\u015f\u0131n\u0131 doldurmam\u0131\u015f tam m\u00fckellef ger\u00e7ek ki\u015filere tan\u0131nan vergi te\u015fviki ve sigorta prim te\u015fvikine ili\u015fkin detaylara yer verilen <span style=\"text-decoration: underline;\"><a href=\"https:\/\/gib.gov.tr\/sites\/default\/files\/fileadmin\/beyannamerehberi\/2023\/genc_girisimciler_2023.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Gen\u00e7 Giri\u015fimcilere Vergi ve Sigorta Primi Te\u015fviki Bro\u015f\u00fcr\u00fc<\/strong><\/a><\/span>, 02.08.2023 tarihinde Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mland\u0131.<\/p><p><strong>2. Uzaktan Kimlik Tespiti Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p>Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik\u2019te 05.04.2023\u2019te yap\u0131lan de\u011fi\u015fiklik ile t\u00fczel ki\u015filer i\u00e7in de uzaktan kimlik tespiti yap\u0131labilmesi m\u00fcmk\u00fcn k\u0131l\u0131nm\u0131\u015ft\u0131. Bu de\u011fi\u015fikli\u011fin uygulanmas\u0131nda ge\u00e7erli olacak kurallar ise 11.08.2023 tarihli, 32276 say\u0131l\u0131 Resm\u00ee Gazete\u2019de MASAK taraf\u0131ndan yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Genel Tebli\u011fi (S\u0131ra No: 19)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f (S\u0131ra No: 24) ile d\u00fczenlenmi\u015ftir.<\/p><p>An\u0131lan Tebli\u011f uyar\u0131nca, uzaktan kimlik tespiti, s\u00fcrekli i\u015f ili\u015fkisi tesis edilmeden \u00f6nce tamamlanacakt\u0131r. Uzaktan kimlik tespiti s\u00fcrecinin nas\u0131l y\u00fcr\u00fct\u00fclece\u011fine ve hizmet al\u0131m\u0131 yoluyla y\u00fcr\u00fct\u00fclecek olursa bunun standartlar\u0131na ili\u015fkin teknik gereklilikler ve esaslar da d\u00fczenlenmi\u015ftir. Ayr\u0131ca, uzaktan kimlik tespitinin de\u011fi\u015fiklikte detaylar\u0131na yer verilen standartlar\u0131 sa\u011flamas\u0131 halinde yapay zek\u00e2 marifetiyle ger\u00e7ekle\u015ftirilebilmesine de olanak tan\u0131nm\u0131\u015ft\u0131r.<\/p><p><strong>3. \u00d6deme Sistemleri Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p>\u00d6deme Hizmetleri ve Elektronik Para \u0130hrac\u0131 ile \u00d6deme Hizmeti Sa\u011flay\u0131c\u0131lar\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik ve \u00d6deme ve Elektronik Para Kurulu\u015flar\u0131n\u0131n Bilgi Sistemleri ile \u00d6deme Hizmeti Sa\u011flay\u0131c\u0131lar\u0131n\u0131n \u00d6deme Hizmetleri Alan\u0131ndaki Veri Payla\u015f\u0131m Servislerine \u0130li\u015fkin Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f, 07.10.2023 tarihli, 32332 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015f ve \u00f6deme hizmetleri mevzuat\u0131na \u00f6nemli de\u011fi\u015fiklikler getirmi\u015ftir.<\/p><p>An\u0131lan mevzuat de\u011fi\u015fiklikleri ile dijital c\u00fczdan tan\u0131mlanm\u0131\u015f ve dijital c\u00fczdan hizmeti sunulabilmesi i\u00e7in gerekli olan yetkiler d\u00fczenlenmi\u015ftir. Ayr\u0131ca, \u00f6deme hizmeti sa\u011flay\u0131c\u0131s\u0131n\u0131n alt yap\u0131 hizmetlerini kullanma talebinde bulunan di\u011fer kurulu\u015flara kulland\u0131rmas\u0131 zorunlulu\u011funun kapsam\u0131 geni\u015fletilmi\u015ftir. \u00d6deme kurulu\u015flar\u0131 ve elektronik para kurulu\u015flar\u0131n\u0131n faaliyet alanlar\u0131na yeni hizmetler de eklenmi\u015ftir. Son olarak kurulu\u015flar\u0131n uzaktan ileti\u015fim arac\u0131 ile s\u00f6zle\u015fme kurmas\u0131 ve kimlik tespiti yapmas\u0131 i\u015flemlerine ili\u015fkin h\u00fck\u00fcmler MASAK mevzuat\u0131 ile uyumlu hale getirilmi\u015ftir. An\u0131lan mevzuat de\u011fi\u015fikliklerine ili\u015fkin di\u011fer detaylara <span style=\"text-decoration: underline;\"><a href=\"https:\/\/yasarlaw.com\/tr\/yayinlar\/odeme-sistemleri-mevzuatindaki-gelismeler\/\" target=\"_blank\" rel=\"noopener\"><strong>buradan<\/strong><\/a><\/span> ula\u015fabilirsiniz.<\/p><p><strong>4. Vergi Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p>15.07.2023 tarihli, 32249 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 7456 say\u0131l\u0131 Kanun ile vergi mevzuat\u0131ndaki \u00e7e\u015fitli de\u011fi\u015fiklikler d\u00fczenlenmi\u015ftir. \u0130lk olarak, genel kurumlar vergisi oran\u0131 %20\u2019den %25\u2019e \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r. Bankalar, finansal kiralama, fakt\u00f6ring, finansman ve tasarruf finansman \u015firketleri, elektronik \u00f6deme ve para kurulu\u015flar\u0131, yetkili d\u00f6viz m\u00fcesseseleri, varl\u0131k y\u00f6netim \u015firketleri, sermaye piyasas\u0131 kurumlar\u0131 ile sigorta ve reas\u00fcrans \u015firketleri ve emeklilik \u015firketleri bak\u0131m\u0131ndan ise kurumlar vergisi oran\u0131 %25\u2019ten %30\u2019a \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r. \u0130hracat yapan kurumlar\u0131n m\u00fcnhas\u0131ran ihracattan elde ettikleri kazan\u00e7lar\u0131na uygulanan kurumlar vergisi indirimi ise 1 puandan 5 puana \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r. \u0130\u015fbu de\u011fi\u015fiklik, 01.10.2023 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak \u00fczere, kurumlar\u0131n 2023 y\u0131l\u0131 ve devam\u0131nda elde edilen kazan\u00e7lar\u0131na uygulanacakt\u0131r.<\/p><p>Bilindi\u011fi \u00fczere, kurumlar\u0131n giri\u015fim sermayesi yat\u0131r\u0131m fonu ve di\u011fer yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131ndan elde ettikleri k\u00e2r paylar\u0131, kat\u0131lma paylar\u0131n\u0131n fona iadesinden do\u011fan gelirler ve kat\u0131lma paylar\u0131n\u0131n de\u011fer art\u0131\u015f kazan\u00e7lar\u0131 kurumlar vergisinden istisna tutulmu\u015ftu. 7456 say\u0131l\u0131 Kanun ile giri\u015fim sermayesi yat\u0131r\u0131m fonu d\u0131\u015f\u0131ndaki di\u011fer yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131na ili\u015fkin yukar\u0131da say\u0131lan gelir ve kazan\u00e7lar bu istisnan\u0131n d\u0131\u015f\u0131na \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r.<\/p><p><strong>5. Dijital Hizmet Sa\u011flay\u0131c\u0131lar\u0131na Eri\u015fim Engeli Yapt\u0131r\u0131m\u0131 \u0130ptal Edildi<\/strong><\/p><p>7194 say\u0131l\u0131 Kanun ile 01.03.2020 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe giren dijital hizmet vergisiyle birlikte dijital ortamda sunulan her t\u00fcrl\u00fc reklam hizmetleri, dijital ortamda yap\u0131lan sat\u0131\u015flar ile dijital ortamlar\u0131n sa\u011flanmas\u0131 ve i\u015fletilmesi ile bunlara arac\u0131l\u0131k edilmesi hizmetlerinden dijital hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n elde etti\u011fi gelir vergilendirilmektedir. 7194. Say\u0131l\u0131 Kanun\u2019da ayr\u0131ca 213 say\u0131l\u0131 Vergi Usul Kanunu kapsam\u0131na giren vergilere ili\u015fkin beyanname verme ve vergi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin s\u00fcresinde yerine getirilmemesi halinde, ilgili dijital hizmet sa\u011flay\u0131c\u0131s\u0131na veya T\u00fcrkiye\u2019deki yetkili temsilcisine ihtarda bulunulaca\u011f\u0131, bu durumun Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n internet sitesinde ilan edilece\u011fi ve ilandan itibaren otuz g\u00fcn i\u00e7inde bu y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi halinde y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirene kadar dijital hizmet sa\u011flay\u0131c\u0131s\u0131n\u0131n sundu\u011fu hizmetlere eri\u015fimin engellenece\u011fi d\u00fczenlenmi\u015ftir.<\/p><p>Bu h\u00fckm\u00fcn iptali i\u00e7in Anayasa Mahkemesine ba\u015fvurulmu\u015ftur. Anayasa Mahkemesi de eri\u015fim engeli tedbirinin te\u015febb\u00fcs \u00f6zg\u00fcrl\u00fc\u011f\u00fcn\u00fc k\u0131s\u0131tlad\u0131\u011f\u0131na, bant geni\u015fli\u011finin kademeli olarak daralt\u0131lmas\u0131 gibi daha hafif k\u0131s\u0131tlamalar\u0131n \u00f6ncelikle uygulanmas\u0131 m\u00fcmk\u00fcnken eri\u015fim engeli yapt\u0131r\u0131m\u0131n\u0131n dijital hizmet sa\u011flay\u0131c\u0131s\u0131na a\u015f\u0131r\u0131 k\u00fclfet y\u00fckledi\u011fine ve orant\u0131s\u0131z oldu\u011funa h\u00fckmederek eri\u015fim engeli yapt\u0131r\u0131m\u0131na ili\u015fkin h\u00fckm\u00fcn iptaline karar vermi\u015ftir. \u0130ptal karar\u0131, 12.06.2024\u2019te y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p><p><strong>6. Elektronik Ticaret Mevzuat\u0131ndaki Geli\u015fmeler<\/strong><\/p><p><span style=\"text-decoration: underline;\"><a href=\"https:\/\/startupcentrum.com\/tr\/rapor\/2022-turkish-startup-ecosystem-investment-report\" target=\"_blank\" rel=\"noopener\"><strong>2022 T\u00fcrkiye Startup Ekosistemi Yat\u0131r\u0131m Raporu<\/strong><\/a><\/span>\u2019nda detaylar\u0131na yer verildi\u011fi \u00fczere, 6563 say\u0131l\u0131 Elektronik Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanunda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun, 07.07.2022 tarihli, 31889 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015f ve elektronik ticaret alan\u0131nda \u00f6nemli de\u011fi\u015fiklikler getirmi\u015ftir. Ek olarak, 29.12.2022 tarihli, 32058 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Elektronik Ticaret Arac\u0131 Hizmet Sa\u011flay\u0131c\u0131 ve Elektronik Ticaret Hizmet Sa\u011flay\u0131c\u0131lar Hakk\u0131nda Y\u00f6netmelik (\u201c<strong>E-Ticaret Y\u00f6netmeli\u011fi<\/strong>\u201d) de an\u0131lan Kanundaki h\u00fck\u00fcmler ile paralel d\u00fczenlemeler \u00f6ng\u00f6rm\u00fc\u015ft\u00fcr.<\/p><p>6563 say\u0131l\u0131 Kanun\u2019un muhtelif h\u00fck\u00fcmlerinin iptali istemiyle Anayasa Mahkemesine 2022\/109 E. say\u0131l\u0131 ba\u015fvuru yap\u0131lm\u0131\u015f, Anayasa Mahkemesi ise 2023\/125 K. say\u0131l\u0131, 13.07.2023 tarihli karar\u0131yla iptal ba\u015fvurusunu reddetmi\u015ftir. Paralel olarak, E-Ticaret Y\u00f6netmeli\u011fi\u2019nin muhtelif h\u00fck\u00fcmleri hakk\u0131nda y\u00fcr\u00fctmenin durdurulmas\u0131 ve iptali talep edilmi\u015f, Dan\u0131\u015ftay 10. Dairesi taraf\u0131ndan y\u00fcr\u00fctmenin durdurulmas\u0131 karar\u0131 verilmi\u015ftir. E-Ticaret Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerinin iptali talebi ise \u0130dari Dava Daireleri Genel Kurulu nezdinde incelenmekte olup Anayasa Mahkemesi karar\u0131n\u0131n da \u0131\u015f\u0131\u011f\u0131nda iptal talebinin de reddedilece\u011fi \u00f6ng\u00f6r\u00fclmektedir.<\/p><p><strong>7. Veri Sorumlular\u0131 Siciline Kay\u0131t Zorunlulu\u011fu<\/strong><\/p><p>6698 say\u0131l\u0131 Ki\u015fisel Verilerin Korunmas\u0131 Kanunu uyar\u0131nca ki\u015fisel verileri i\u015fleyen ger\u00e7ek ve t\u00fczel ki\u015filerin veri i\u015flemeye ba\u015flamadan \u00f6nce Veri Sorumlular\u0131 Siciline kaydolmas\u0131n\u0131n zorunlu oldu\u011fu ve bu zorunlulu\u011fun istisnalar\u0131 d\u00fczenlenmi\u015ftir. 25.07.2023 tarihli, 32259 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 06.07.2023 tarihli, 2023\/1154 say\u0131l\u0131 Ki\u015fisel Verileri Koruma Kurulu karar\u0131 ile ana faaliyet konusu \u00f6zel nitelikli ki\u015fisel veri i\u015fleme olmayanlardan y\u0131ll\u0131k \u00e7al\u0131\u015fan say\u0131s\u0131 50\u2019den az ve y\u0131ll\u0131k mali bilan\u00e7o toplam\u0131 100 milyon T\u00fcrk liras\u0131ndan az olan ger\u00e7ek veya t\u00fczel ki\u015fi veri sorumlular\u0131 kay\u0131t zorunlu\u011fundan muaf tutulmu\u015ftur.<\/p><p>Herhangi bir sorunuz olmas\u0131 halinde bize ula\u015fabilirsiniz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fe75500 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fe75500\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3dd48092\" data-id=\"3dd48092\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10e39b76 elementor-shape-square elementor-fixed elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"10e39b76\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;fixed&quot;}\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon- elementor-animation-grow elementor-repeater-item-c1c9a90\" href=\"https:\/\/yasarlaw.com\/publications\/developments-in-startup-law-in-2023-q3\/\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\"><\/span>\n\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 1000 1000\" style=\"enable-background:new 0 0 1000 1000;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFFFFF;}<\/style><g id=\"Layer_3\"><\/g><g id=\"Layer_1_00000020364029370813827900000003168452955817500576_\">\t<rect width=\"1000\" height=\"1000\"><\/rect><\/g><g>\t<path class=\"st0\" d=\"M259.3,345.1H456v51.1H316.2v52.9h122.9v51.1H316.2v54.8h141.5V606H259.3V345.1z\"><\/path>\t<path class=\"st0\" d=\"M508.9,345.1h52.9l122.2,160.6V345.1h56.7v260.8H692L565.5,440.1v165.8h-56.7L508.9,345.1L508.9,345.1z\"><\/path><\/g><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26fa9928 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26fa9928\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c5b4038\" data-id=\"c5b4038\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3f767c48 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3f767c48\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-368fb3c6\" data-id=\"368fb3c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-147a07b8 elementor-widget elementor-widget-text-editor\" data-id=\"147a07b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #781619;\"><b>Ya\u015far Law Office<\/b><\/span><\/p><p><span style=\"color: #781619;\">Bize Ula\u015f\u0131n:<\/span><\/p><p><span style=\"color: #781619;\">Karanfil Sokak, No: 13<\/span><\/p><p><span style=\"color: #781619;\">Levent, Be\u015fikta\u015f, \u0130stanbul<\/span><\/p><p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"+90 212 401 4240\" href=\"tel:+902124014240\">+90 212 401 4240<\/a><\/span><\/p><p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"info@yasarlaw.com\" href=\"mailto:info@yasarlaw.com\">info@yasarlaw.com<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96d5563 elementor-widget elementor-widget-text-editor\" data-id=\"96d5563\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: rgb(120, 22, 25); font-style: inherit; font-weight: inherit; letter-spacing: 0.01em;\">Bize Ula\u015f\u0131n:<\/span><br><\/p>\n<p><span style=\"color: #781619;\">859. Sokak, No: 4\/303<\/span><\/p>\n<p><font color=\"#781619\">Cumhuriyet Bulvar\u0131, Konak, \u0130zmir<\/font><\/p>\n<p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"+90 212 401 4240\" href=\"tel:+902124014240\">+90 212 401 4240<\/a><\/span><\/p>\n<p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"info@yasarlaw.com\" href=\"mailto:info@yasarlaw.com\">info@yasarlaw.com<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4290edba\" data-id=\"4290edba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b2d60b0 elementor-widget elementor-widget-google_maps\" data-id=\"5b2d60b0\" data-element_type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Karanfil%20Soka%C4%9F%C4%B1%20No%3A13%2C%20Levent%2C%2034330%20Be%C5%9Fikta%C5%9F%2F%C4%B0stanbul&#038;t=m&#038;z=15&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Karanfil Soka\u011f\u0131 No:13, Levent, 34330 Be\u015fikta\u015f\/\u0130stanbul\"\n\t\t\t\t\taria-label=\"Karanfil Soka\u011f\u0131 No:13, Levent, 34330 Be\u015fikta\u015f\/\u0130stanbul\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>2023 Y\u0131l\u0131n\u0131n \u00dc\u00e7\u00fcnc\u00fc \u00c7eyre\u011finde Startup Hukukunu \u0130lgilendiren Mevzuat De\u011fi\u015fiklikleri 1. Gen\u00e7 Giri\u015fimcilere Vergi ve Sigorta Prim Te\u015fviki Bro\u015f\u00fcr\u00fc Yay\u0131mland\u0131 Ticari, zirai veya mesleki faaliyeti nedeniyle adlar\u0131na ilk defa gelir vergisi m\u00fckellefiyeti tesis olunan ve m\u00fckellefiyet ba\u015flang\u0131\u00e7 tarihi itibar\u0131yla yirmi dokuz ya\u015f\u0131n\u0131 doldurmam\u0131\u015f tam m\u00fckellef ger\u00e7ek ki\u015filere tan\u0131nan vergi te\u015fviki ve sigorta prim te\u015fvikine ili\u015fkin detaylara [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1032,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"zakra_page_container_layout":"customizer","zakra_page_sidebar_layout":"customizer","zakra_remove_content_margin":false,"zakra_sidebar":"customizer","zakra_transparent_header":"customizer","zakra_logo":0,"zakra_main_header_style":"default","zakra_menu_item_color":null,"zakra_menu_item_hover_color":null,"zakra_menu_item_active_color":null,"zakra_menu_active_style":"","zakra_page_header":true,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-2153","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2153","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/comments?post=2153"}],"version-history":[{"count":28,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2153\/revisions"}],"predecessor-version":[{"id":2833,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2153\/revisions\/2833"}],"up":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/1032"}],"wp:attachment":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/media?parent=2153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}