{"id":827,"date":"2026-06-18T12:22:57","date_gmt":"2026-06-18T09:22:57","guid":{"rendered":"http:\/\/www.inspektorgumruk.com\/?p=827"},"modified":"2026-06-23T15:45:15","modified_gmt":"2026-06-23T12:45:15","slug":"teblig","status":"publish","type":"post","link":"http:\/\/www.inspektorgumruk.com\/?p=827","title":{"rendered":"Asgari \u00dccret Tarifesine \u0130li\u015fkin Tebli\u011f"},"content":{"rendered":"\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Ama\u00e7 ve kapsam<\/strong><strong>MADDE 1 \u2013<\/strong>&nbsp;(1) Bu Tebli\u011f, g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi ve yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi Asgari \u00dccret Tarifesinin uygulama esaslar\u0131n\u0131 d\u00fczenlemek ve Asgari \u00dccret Tarifesini y\u0131ll\u0131k olarak belirlemek amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r.<strong>Dayanak<\/strong><strong>MADDE 2 \u2013<\/strong>&#8211; (1) Bu Tebli\u011f, 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun ge\u00e7ici 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<strong>Tan\u0131mlar<\/strong><strong>MADDE 3 \u2013<\/strong>&nbsp;(1) Bu Tebli\u011fde ge\u00e7en;a) Asgari \u00dccret Tarifesi: G\u00fcmr\u00fck m\u00fc\u015favirleri ve yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirlerinin yapacaklar\u0131 i\u015f ve i\u015flemler kar\u015f\u0131l\u0131\u011f\u0131nda alacaklar\u0131 asgari \u00fccreti takvim y\u0131l\u0131 itibar\u0131yla belirleyen tarifeyi,b)<strong>(De\u011fi\u015fik:RG-31\/12\/2019-30995 4. M\u00fckerrer)<sup>&nbsp;(1)<\/sup>&nbsp;<\/strong>Bakanl\u0131k: Ticaret Bakanl\u0131\u011f\u0131n\u0131,c) Taraflar: G\u00fcmr\u00fck m\u00fc\u015favirleri, y\u00fck\u00fcml\u00fcler, yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirleri ve yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirleri ile tespit s\u00f6zle\u015fmesi yapan di\u011fer ki\u015fileri,ifade eder.<strong>G\u00fcmr\u00fck m\u00fc\u015favirli\u011fi ve yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi asgari \u00fccret tarifesi<\/strong><strong>MADDE 4 \u2013<\/strong>&nbsp;(1) G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi Asgari \u00dccret Tarifesi Ek-1\u2019de, Yetkilendirilmi\u015f G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi Asgari \u00dccret Tarifesi Ek-2\u2019de yer almaktad\u0131r.(2) Taraflar, yapt\u0131klar\u0131 s\u00f6zle\u015fmeleri her y\u0131lba\u015f\u0131nda Bakanl\u0131k\u00e7a belirlenen Asgari \u00dccret Tarifesini esas alarak g\u00fcnceller.<strong>Asgari \u00fccret tarifesine ili\u015fkin uygulama esaslar\u0131<\/strong><strong>MADDE 5 \u2013<\/strong>&nbsp;(1) S\u00f6zle\u015fme serbestli\u011fi gere\u011fi taraflar i\u015fin durumu, beyanname konusu e\u015fyan\u0131n \u00f6zelli\u011fi, s\u00f6zle\u015fme konusu antreponun konumu gibi unsurlar\u0131 dikkate alarak daha y\u00fcksek bir \u00fccret\/oran kararla\u015ft\u0131rabilir. Ancak, a\u015fa\u011f\u0131da yer alan esaslarda belirlenen indirimler haricinde Asgari \u00dccret Tarifesinin alt\u0131nda i\u015f kabul edilemez.a) Ek-1\u2019deki tabloda \u201c\u00d6zellik Arz Eden \u0130\u015flemler\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan i\u015f ve i\u015flemlerin ihracata ili\u015fkin olmas\u0131 durumunda \u00fccretler yar\u0131s\u0131 oran\u0131nda indirim yap\u0131larak uygulanabilir.b)&nbsp;<strong>(De\u011fi\u015fik:RG-12\/1\/2018-30299)<sup>(3)<\/sup>&nbsp;<\/strong>Sekt\u00f6rel&nbsp;d\u0131\u015f ticaret firmalar\u0131n\u0131n, d\u0131\u015f ticaret sermaye \u015firketlerinin, (<strong>M\u00fclga ibare:RG-31\/12\/2023-32416 5.M\u00fckerrer)<sup>(7)<\/sup><\/strong>&nbsp;Yetkilendirilmi\u015f Y\u00fck\u00fcml\u00fc Sertifikas\u0131 sahibi firmalar\u0131n ihracat i\u015flemleri i\u00e7in Asgari \u00dccret Tarifesindeki \u00fccretlerde&nbsp;<strong>(De\u011fi\u015fik ibare:RG-30\/12\/2025-33123)<sup>(9)<\/sup><\/strong>&nbsp;% 20&nbsp;oran\u0131nda indirim uygulanabilir.c)&nbsp;<strong>(Ek:RG-1\/7\/2016-29759)<\/strong>&nbsp;Ayn\u0131 g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi \u015firketinden hizmet al\u0131nmas\u0131 \u015fart\u0131yla beyanname say\u0131s\u0131 g\u00f6z \u00f6n\u00fcnde bulundurularak Asgari \u00dccret Tarifesinde a\u015fa\u011f\u0131da yer alan indirim oranlar\u0131 uygulanabilir:1) Bir takvim y\u0131l\u0131nda (b) bendinde belirtilen firmalar\u0131n ihracat i\u015flemleri i\u00e7in beyanname say\u0131s\u0131 1.000&#8217;i a\u015ft\u0131\u011f\u0131nda bundan sonraki beyannameler i\u00e7in %35 oran\u0131nda; beyanname say\u0131s\u0131 2.500\u2019\u00fc a\u015ft\u0131\u011f\u0131nda bundan sonraki beyannameler i\u00e7in %50 oran\u0131nda indirim uygulanabilir.2) Bir takvim y\u0131l\u0131nda (b) bendinde belirtilen firmalar\u0131n ithalat i\u015flemleri i\u00e7in beyanname say\u0131s\u0131 1.000&#8217;i a\u015ft\u0131\u011f\u0131nda bundan sonraki beyannamelerde Asgari \u00dccret Tarifesindeki \u00fccretlerde %25 oran\u0131nda; 2.500\u2019\u00fc a\u015ft\u0131\u011f\u0131nda bundan sonraki beyannameler i\u00e7in %35 oran\u0131nda indirim uygulanabilir.3)&nbsp;<strong>(De\u011fi\u015fik:RG-26\/12\/2018-30637)<sup>(6)<\/sup><\/strong><sup>&nbsp;<\/sup>Bir \u00f6nceki takvim y\u0131l\u0131nda, bir firma taraf\u0131ndan tescil ettirilen ihracat beyanname say\u0131s\u0131n\u0131n 1000\u2019i a\u015fm\u0131\u015f olmas\u0131 halinde, Asgari \u00dccret Tarifesinde %25 oran\u0131nda; 2.500\u2019\u00fc a\u015fm\u0131\u015f olmas\u0131 halinde %35 oran\u0131nda indirim takip eden takvim y\u0131l\u0131n\u0131n ba\u015f\u0131ndan itibaren uygulanabilir. Belirtilen beyanname say\u0131lar\u0131na y\u0131l i\u00e7erisinde ula\u015f\u0131lmas\u0131 halinde, ula\u015f\u0131ld\u0131\u011f\u0131 tarih itibariyle ayn\u0131 indirim oranlar\u0131 uygulanabilir.4) Bir takvim y\u0131l\u0131nda, bir firma taraf\u0131ndan tescil ettirilen ithalat beyanname say\u0131s\u0131 2.000\u2019i a\u015ft\u0131\u011f\u0131nda bundan sonraki beyannameler i\u00e7in Asgari \u00dccret Tarifesinde %25 oran\u0131nda; 2.500\u2019\u00fc a\u015ft\u0131\u011f\u0131nda bundan sonraki beyannameler i\u00e7in %35 oran\u0131nda indirim uygulanabilir.\u00e7)&nbsp;<strong>(De\u011fi\u015fik:RG-31\/12\/2024-32769 5. M\u00fckerrer)<sup>(8)<\/sup><\/strong>&nbsp;Ek-1\u2019deki tabloda yer alan \u0130TH-13 hizmet kodu kapsam\u0131nda toplam m\u00fc\u015favirlik \u00fccretinin&nbsp;<strong>(De\u011fi\u015fik ibare:RG-30\/12\/2025-33123)<sup>(9)<\/sup><\/strong>&nbsp;78.000&nbsp;TL&#8217;yi; ANT-1 hizmet kodu kapsam\u0131nda toplam m\u00fc\u015favirlik \u00fccretinin&nbsp;<strong>(De\u011fi\u015fik ibare:RG-30\/12\/2025-33123)<sup>(9)<\/sup><\/strong>&nbsp;26.000&nbsp;TL\u2019yi a\u015fmas\u0131 halinde, a\u015fan k\u0131sma ait tutar taraflar\u0131n anla\u015fmas\u0131yla belirlenir.d) Ek-1\u2019deki tabloda yer alan \u201c\u0130thalat \u0130\u015flemleri\u201d d\u0131\u015f\u0131ndaki hizmetlerde tablodaki k\u0131ymet hesaplar\u0131na g\u00f6re Asgari \u00dccret Tarifesinin uygulanmas\u0131 taraflar\u0131n anla\u015fmas\u0131na ba\u011fl\u0131d\u0131r. Tablolarda yer alan CIF k\u0131ymet esas\u0131na g\u00f6re asgari \u00fccretin hesaplanmas\u0131nda, vergi matrah\u0131n\u0131n hesaplanmas\u0131nda g\u00f6z \u00f6n\u00fcne al\u0131nan CIF istatistiki k\u0131ymet esas al\u0131n\u0131r.e) Asgari \u00dccret Tarifesinde yer alan \u00fccretlere KDV ilave edilir. Hizmet bedelleri, Asgari \u00dccret Tarifesindeki asgari de\u011ferlerden daha az olmamak \u00fczere m\u00fc\u015fteri ad\u0131na tanzim edilecek fatura\/serbest meslek makbuzu kar\u015f\u0131l\u0131\u011f\u0131nda tahsil edilir.&nbsp;<strong>&nbsp;(Ek c\u00fcmle:RG-28\/12\/2021-31703)<sup>(5)&nbsp;<\/sup><\/strong>&nbsp;Kamu kurumu ad\u0131na tescil edilen beyannameler i\u00e7in verilen g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi hizmetinde; kamu kurumu taraf\u0131ndan yap\u0131lan s\u00f6zle\u015fme kapsam\u0131nda s\u00f6z konusu hizmet bedelinin s\u00f6zle\u015fmeye taraf firma taraf\u0131ndan kar\u015f\u0131lanaca\u011f\u0131 belirlenmi\u015fse hizmet bedeli faturas\u0131\/serbest meslek makbuzu s\u00f6zle\u015fmeye taraf firma ad\u0131na d\u00fczenlenebilir.f)&nbsp;<strong>(De\u011fi\u015fik:RG-31\/12\/2019-30995 4. M\u00fckerrer)<sup>&nbsp;(1)&nbsp;<\/sup><\/strong>G\u00fcmr\u00fck i\u015flemlerinde y\u00fck\u00fcml\u00fc ad\u0131na kullan\u0131lan bas\u0131l\u0131 ve\/veya elektronik ortamda bulunan t\u00fcm belgelerin \u00fccretleri (beyanname, dola\u015f\u0131m belgesi, men\u015fe \u015fahadetnamesi, tahlil formu ve benzerleri) y\u00fck\u00fcml\u00fc taraf\u0131ndan kar\u015f\u0131lan\u0131r.g) Asgari \u00dccret Tarifesi alt\u0131nda g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi hizmeti veren g\u00fcmr\u00fck m\u00fc\u015favirleri hakk\u0131nda, disiplin cezas\u0131 h\u00fck\u00fcmleri sakl\u0131 kalmak kayd\u0131yla, her beyanname itibar\u0131yla i\u015flemi yapan g\u00fcmr\u00fck m\u00fc\u015favirine ve y\u00fck\u00fcml\u00fclere ayr\u0131 ayr\u0131 olmak \u00fczere G\u00fcmr\u00fck Kanununun 241 inci maddesinin birinci f\u0131kras\u0131 uygulan\u0131r. G\u00fcmr\u00fck M\u00fc\u015favirleri Dernekleri, Asgari \u00dccret Tarifesine uyulmas\u0131 ve bu Asgari \u00dccret Tarifesi alt\u0131nda i\u015f kabul edenler hakk\u0131nda yasal i\u015flem yap\u0131lmas\u0131 hususlar\u0131nda her t\u00fcrl\u00fc tedbiri almak ve ilgililer hakk\u0131nda Bakanl\u0131\u011fa bildirimde bulunmakla y\u00fck\u00fcml\u00fcd\u00fcr.\u011f) D\u00f6kme e\u015fyan\u0131n ta\u015f\u0131nmas\u0131nda kullan\u0131lan konteyner, tank, dorse, vagon ve benzerleri, e\u015fyan\u0131n G\u00fcmr\u00fck Y\u00f6netmeli\u011fince tan\u0131mlanm\u0131\u015f d\u00f6kme vasf\u0131n\u0131 de\u011fi\u015ftirmez.h)&nbsp;<strong>(De\u011fi\u015fik:RG-31\/12\/2019-30995 4. M\u00fckerrer)<sup>(1)<\/sup><\/strong>&nbsp;Asgari \u00dccret Tarifesinde yer almayan hizmetlerin \u00fccretleri taraflar\u0131n kar\u015f\u0131l\u0131kl\u0131 anla\u015fmas\u0131na ba\u011fl\u0131d\u0131r.&nbsp;<strong>(Ek c\u00fcmleler:RG-31\/12\/2024-32769 5. M\u00fckerrer)<sup>(8)<\/sup><\/strong>&nbsp;Ancak, bu Tebli\u011f ile belirlenen asgari \u00fccret tarifesinin uygulanmas\u0131nda ya\u015fanabilecek ihtilaflarda g\u00fcmr\u00fck m\u00fc\u015favirinin \u00fcye oldu\u011fu G\u00fcmr\u00fck M\u00fc\u015favirleri Derne\u011fine ba\u015fvurulur. G\u00fcmr\u00fck M\u00fc\u015favirleri Derneklerince verilecek ortak g\u00f6r\u00fc\u015f dikkate al\u0131narak ba\u015fvurunun yap\u0131ld\u0131\u011f\u0131 G\u00fcmr\u00fck M\u00fc\u015favirleri Derne\u011fince ihtilaf konusu husus karara ba\u011flan\u0131r. Bu karara ra\u011fmen ihtilaf\u0131n devam etmesi halinde, ba\u015fvuru \u00fczerine ihtilaf Bakanl\u0131k\u00e7a (G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) sonu\u00e7land\u0131r\u0131l\u0131r.I) Ayn\u0131 beyannamede Asgari \u00dccret Tarifesi tablosunda yer alan birden fazla rejim bulunmas\u0131 halinde tarifedeki \u00fccretlerden y\u00fcksek olan\u0131 uygulan\u0131r.i)&nbsp;<strong>(De\u011fi\u015fik:RG-31\/12\/2019-30995 4. M\u00fckerrer)<sup>(1)<\/sup><\/strong>&nbsp;Ek-1\u2019deki tabloda yer alan \u0130HR-8, \u0130TH-14&nbsp;<strong>(De\u011fi\u015fik ibare:RG-31\/12\/2024-32769 5. M\u00fckerrer)<sup>(8)<\/sup><\/strong>&nbsp;ve ANT-3&nbsp;hizmet kodunda kay\u0131tl\u0131 \u00fccretler, 10 adet hizmete kadar uygulan\u0131r. 10 adedi a\u015fan k\u0131s\u0131m i\u00e7in ise \u00fccret taraflar\u0131n anla\u015fmas\u0131 ile belirlenir.j) Ek-1\u2019deki tabloda yer alan \u0130HR-6 hizmet kodunda kay\u0131tl\u0131 \u00fccretler, 50 faturay\u0131 a\u015fan i\u015flemlerde taraflar\u0131n anla\u015fmas\u0131 ile belirlenir.k) G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi Asgari \u00dccret Tarifesinin Ek-1\u2019deki tabloda \u201cDan\u0131\u015fmanl\u0131k \u00dccretleri\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alan hizmet konular\u0131 k\u0131sm\u0131nda ge\u00e7en Asgari \u00dccret Tarifesi, yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirleri i\u00e7in de ge\u00e7erlidir.l)&nbsp;<strong>(Ek:RG-23\/12\/2017-30279)<sup>(2)<\/sup><\/strong>&nbsp;Ek-1\u2019deki tabloda yer alan \u0130TH-10 hizmet kodu kapsam\u0131nda yer alan e\u015fyan\u0131n ithalinde \u0130TH-13 hizmet kodunda yer alan tarife uygulanmaz.m)&nbsp;<strong>(Ek:RG-26\/12\/2018-30637)<sup>(6)<\/sup>&nbsp;<\/strong>Ek-1\u2019deki tabloda yer alan ANT-1 hizmet kodu kapsam\u0131nda G\u00fcmr\u00fcks\u00fcz Sat\u0131\u015f Ma\u011fazalar\u0131na e\u015fya tesliminde 7200 kodlu beyannameler i\u00e7in Asgari \u00dccret Tarifesi %50 oran\u0131nda indirimli olarak uygulan\u0131r.(2)&nbsp;(<strong>Ek:RG-31\/12\/2023-32416 5.M\u00fckerrer)<sup>(7)&nbsp;<\/sup><\/strong>G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi ve Yetkilendirilmi\u015f G\u00fcmr\u00fck M\u00fc\u015favirli\u011fi Asgari \u00dccret Tarifesi, resm\u00ee kurumlar\u0131n \u00e7al\u0131\u015fma saatleri i\u00e7erisinde verilen hizmetler i\u00e7in belirlenmi\u015ftir.<strong>Yetki<\/strong><strong>MADDE 5\/A \u2013 (Ek:RG-1\/7\/2016-29759) (De\u011fi\u015fik:RG-31\/12\/2019-30995 4. M\u00fckerrer)<sup>&nbsp;(1)<\/sup><\/strong>(1) Bakanl\u0131k&nbsp;<strong>&nbsp;(De\u011fi\u015fik ibare:RG-28\/12\/2021-31703)<sup>(5)&nbsp;<\/sup>&nbsp;<\/strong>(G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc)&nbsp;bu Tebli\u011fin uygulanmas\u0131 s\u0131ras\u0131nda ortaya \u00e7\u0131kan \u00f6zel ve zorunlu durumlar\u0131 inceleyip sonu\u00e7land\u0131rmaya yetkilidir.<strong>Y\u00fcr\u00fcrl\u00fck<\/strong><strong>MADDE 6 \u2013<\/strong>&nbsp;(1) Bu Tebli\u011f 1\/1\/2016 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<strong>Y\u00fcr\u00fctme<\/strong><strong>MADDE 7 \u2013<\/strong>&nbsp;<strong>(De\u011fi\u015fik:RG-31\/12\/2019-30995 4. M\u00fckerrer)<sup>(1)<\/sup><\/strong>(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Ticaret Bakan\u0131 y\u00fcr\u00fct\u00fcr.&nbsp;_______________(1) 1\/7\/2016 tarihli ve 29759 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan de\u011fi\u015fiklik ile Tebli\u011fin 5 inci maddesinin birinci f\u0131kras\u0131na (b) bendinden sonra gelmek \u00fczere (c) bendi eklenmi\u015f ve di\u011fer bentler buna g\u00f6re tesels\u00fcl ettirilmi\u015ftir.(2) &nbsp;Bu de\u011fi\u015fiklik 1\/1\/2018 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.(3) Bu de\u011fi\u015fiklik 1\/1\/2018&nbsp;tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.(4) Bu de\u011fi\u015fiklik 1\/1\/2020 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.(5) Bu de\u011fi\u015fiklik 1\/1\/2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.(6) Bu de\u011fi\u015fiklik 1\/1\/2019 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.(7) Bu de\u011fi\u015fiklik&nbsp;1\/1\/2024 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.(8) Bu de\u011fi\u015fiklik&nbsp;1\/1\/2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.(9) Bu de\u011fi\u015fiklik&nbsp;1\/1\/2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.&nbsp;&nbsp;<strong><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/yonetmelik\/9.5.21333-Ek.zip\">Ekler i\u00e7in t\u0131klay\u0131n\u0131z&nbsp;<\/a><\/strong>&nbsp;&nbsp;&nbsp;<strong>Tebli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete\u2019nin<\/strong><strong>Tarihi<\/strong><strong>Say\u0131s\u0131<\/strong>30\/12\/201529578<strong>Tebli\u011fde De\u011fi\u015fiklik Yapan Tebli\u011flerin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazetelerin<\/strong><strong>Tarihi<\/strong><strong>Say\u0131s\u0131<\/strong>1.1\/7\/2016297592.29\/12\/2016299333.23\/12\/2017302794.&nbsp;12\/1\/2018302995.30\/11\/2018306116.26\/12\/2018306377.31\/12\/201930995 4. M\u00fckerrer8.29\/12\/2020313499.28\/12\/20213170310.2\/7\/20223188411.29\/12\/20223205812.12\/7\/20233224613.31\/12\/202332416 5.M\u00fckerrer14.31\/12\/202432769 (5. M\u00fckerrer)15.30\/12\/202533123&nbsp;<\/td><\/tr><tr><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ama\u00e7 ve kapsamMADDE 1 \u2013&nbsp;(1) Bu Tebli\u011f, g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi ve yetkilendirilmi\u015f g\u00fcmr\u00fck m\u00fc\u015favirli\u011fi Asgari \u00dccret Tarifesinin uygulama esaslar\u0131n\u0131 d\u00fczenlemek ve Asgari \u00dccret Tarifesini y\u0131ll\u0131k olarak belirlemek amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r.DayanakMADDE 2 \u2013&#8211; (1) Bu Tebli\u011f, 27\/10\/1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanununun ge\u00e7ici 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.Tan\u0131mlarMADDE 3 \u2013&nbsp;(1) Bu Tebli\u011fde [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":828,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[142],"tags":[],"class_list":["post-827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mevzuat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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