{"id":401,"date":"2026-01-01T01:00:00","date_gmt":"2026-01-12T18:08:20","guid":{"rendered":"https:\/\/www.moore.com.tr\/?page_id=401"},"modified":"2026-04-10T13:33:58","modified_gmt":"2026-04-10T13:33:58","slug":"sirkuler","status":"publish","type":"page","link":"https:\/\/www.moore.com.tr\/en\/sirkuler\/","title":{"rendered":"Sirk\u00fcler"},"content":{"rendered":"<style id=\"strategiq-hero-style\">@media (min-width: 992px){.block-hero{margin-left:83px}}.block-hero .position-relative:has(.hero__svg){overflow:hidden}.block-hero .hero__svg{z-index:1;-webkit-transform:translateX(100%);transform:translateX(100%);opacity:0;-webkit-animation:heroSvgFadeIn 1s ease-out forwards;animation:heroSvgFadeIn 1s ease-out forwards;-webkit-animation-delay:0.3s;animation-delay:0.3s}.block-hero .hero__svg-left{position:absolute;left:0;top:0;height:100%;-webkit-transform:translateX(100%);transform:translateX(100%);opacity:0;-webkit-animation:heroSvgFadeInReverse 2s cubic-bezier(0.25, 0.1, 0.05, 1) 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-->\n\t\t\t\t\t\t\t<span class=\"results-meta\" data-found=\"39\">Found <span class=\"total\">39<\/span> result<span class=\"plural\">s<\/span><\/span>\n\t\t\t\t\t\t\t<div class=\"results posts-container post-feed__posts\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/kuresel-asgari-tamamlayici-kurumlar-vergisi-kuresel-atv-beyanname-ve-bildirimlerine-iliskin-duyuru\/\"  class=\"post-card post-card--small post-card--post\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1084\/insights-13-577x252-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1084\/insights-13-1154x504-cc.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1084\/insights-13-288x126-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1084\/insights-13-576x252-cc.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1084\/insights-13-288x126-cc.jpg\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1084\/insights-13-288x126-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1084\/insights-13-576x252-cc.jpg 2.000x\" alt=\"K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) Beyanname ve Bildirimlerine \u0130li\u015fkin Duyuru\" width=\"288\" height=\"126\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSirk\u00fcler\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tK\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) Beyanname ve Bildirimlerine \u0130li\u015fkin Duyuru\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<p class=\"post-card__excerpt\">Sirk\u00fcler 2026 &#8211; 028 K\u00fcresel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi (K\u00fcresel ATV) Beyanname ve Bildirimlerine \u0130l&#8230;<\/p>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Moore T\u00fcrkiye<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">9 April 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/yurt-ici-asgari-kurumlar-vergisi-rehberi-yayimlanmistir\/\"  class=\"post-card post-card--small post-card--post\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1051\/augmented-reality-tech-trends-577x252-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1051\/augmented-reality-tech-trends-1154x504-cc.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1051\/augmented-reality-tech-trends-288x126-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1051\/augmented-reality-tech-trends-576x252-cc.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1051\/augmented-reality-tech-trends-288x126-cc.jpg\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1051\/augmented-reality-tech-trends-288x126-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1051\/augmented-reality-tech-trends-576x252-cc.jpg 2.000x\" alt=\"Yurt \u0130\u00e7i Asgari Kurumlar Vergisi Rehberi Yay\u0131mlanm\u0131\u015ft\u0131r\" width=\"288\" height=\"126\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSirk\u00fcler\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tYurt \u0130\u00e7i Asgari Kurumlar Vergisi Rehberi Yay\u0131mlanm\u0131\u015ft\u0131r\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<p class=\"post-card__excerpt\">Sirk\u00fcler 2026 &#8211; 027 Yurt \u0130\u00e7i Asgari Kurumlar Vergisi Rehberi Yay\u0131mlanm\u0131\u015ft\u0131r Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 t&#8230;<\/p>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Moore T\u00fcrkiye<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">7 April 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/uzlasma-komisyonlarinin-yetkilerinin-belirlenmesine-iliskin-592-no-lu-vuk-tebligi-yayimlanmistir\/\"  class=\"post-card post-card--small post-card--post\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1064\/fintech-577x252-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1064\/fintech-1154x504-cc.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1064\/fintech-288x126-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1064\/fintech-576x252-cc.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1064\/fintech-288x126-cc.jpg\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1064\/fintech-288x126-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/1064\/fintech-576x252-cc.jpg 2.000x\" alt=\"Uzla\u015fma Komisyonlar\u0131n\u0131n Yetkilerinin Belirlenmesine \u0130li\u015fkin 592 No.lu VUK Tebli\u011fi Yay\u0131mlanm\u0131\u015ft\u0131r\" width=\"288\" height=\"126\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSirk\u00fcler\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tUzla\u015fma Komisyonlar\u0131n\u0131n Yetkilerinin Belirlenmesine \u0130li\u015fkin 592 No.lu VUK Tebli\u011fi Yay\u0131mlanm\u0131\u015ft\u0131r\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<p class=\"post-card__excerpt\">Sirk\u00fcler 2026 -026 Uzla\u015fma Komisyonlar\u0131n\u0131n Yetkilerinin Belirlenmesine \u0130li\u015fkin 592 No.lu VUK Tebli\u011fi Yay\u0131mlanm\u0131&#8230;<\/p>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Moore T\u00fcrkiye<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">2 April 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/2025-takvim-yilina-ait-ucret-gelirlerinin-beyanina-iliskin-rehber-yayimlanmistir\/\"  class=\"post-card post-card--small post-card--post\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/531\/2025-takvim-yilina-ait-ucret-gelirlerinin-beyanina-iliskin-rehber-yayimlanmistir-577x252-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/531\/2025-takvim-yilina-ait-ucret-gelirlerinin-beyanina-iliskin-rehber-yayimlanmistir-932x407-cc.png 1.615x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/531\/2025-takvim-yilina-ait-ucret-gelirlerinin-beyanina-iliskin-rehber-yayimlanmistir-288x126-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/531\/2025-takvim-yilina-ait-ucret-gelirlerinin-beyanina-iliskin-rehber-yayimlanmistir-576x252-cc.png 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/531\/2025-takvim-yilina-ait-ucret-gelirlerinin-beyanina-iliskin-rehber-yayimlanmistir-288x126-cc.png\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/531\/2025-takvim-yilina-ait-ucret-gelirlerinin-beyanina-iliskin-rehber-yayimlanmistir-288x126-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/531\/2025-takvim-yilina-ait-ucret-gelirlerinin-beyanina-iliskin-rehber-yayimlanmistir-576x252-cc.png 2.000x\" alt=\"2025 Takvim Y\u0131l\u0131na Ait \u00dccret Gelirlerinin Beyan\u0131na \u0130li\u015fkin Rehber Yay\u0131mlanm\u0131\u015ft\u0131r\" width=\"288\" height=\"126\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSirk\u00fcler\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\t2025 Takvim Y\u0131l\u0131na Ait \u00dccret Gelirlerinin Beyan\u0131na \u0130li\u015fkin Rehber Yay\u0131mlanm\u0131\u015ft\u0131r\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<p class=\"post-card__excerpt\">Sirk\u00fcler&nbsp;2026 &#8211; 025 2025 Takvim Y\u0131l\u0131na Ait \u00dccret Gelirlerinin Beyan\u0131na \u0130li\u015fkin Rehber Yay\u0131mlanm\u0131\u015ft?&#8230;<\/p>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Moore T\u00fcrkiye<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">26 February 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir\/\"  class=\"post-card post-card--small post-card--post\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/529\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir-577x252-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/529\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir-1015x443-cc.png 1.759x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/529\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir-288x126-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/529\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir-576x252-cc.png 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/529\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir-288x126-cc.png\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/529\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir-288x126-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/529\/yapilmakta-olan-yatirimlar-hesabinin-enflasyon-duzeltmesi-farklarinin-izlendigi-ozel-fonlar-hesabindaki-tutarlarin-vergisel-durumu-hakkinda-sirkuler-yayimlanmistir-576x252-cc.png 2.000x\" alt=\"Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131n\u0131n Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n \u0130zlendi\u011fi \u00d6zel Fonlar Hesab\u0131ndaki Tutarlar\u0131n Vergisel Durumu Hakk\u0131nda Sirk\u00fcler Yay\u0131mlanm\u0131\u015ft\u0131r\" width=\"288\" height=\"126\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSirk\u00fcler\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tYap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131n\u0131n Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n \u0130zlendi\u011fi \u00d6zel Fonlar Hesab\u0131ndaki Tutarlar\u0131n Vergisel Durumu Hakk\u0131nda Sirk\u00fcler Yay\u0131mlanm\u0131\u015ft\u0131r\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<p class=\"post-card__excerpt\">Sirk\u00fcler\u00a02026 &#8211; 024 Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131n\u0131n Enflasyon D\u00fczeltmesi Farklar\u0131n\u0131n \u0130zlendi\u011fi \u00d6&#8230;<\/p>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Moore T\u00fcrkiye<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">10 February 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/2025-yilinda-uygulanacak-yurtdisi-gundeliklerine-iliskin-cumhurbaskani-karari-yayimlanmistir\/\"  class=\"post-card post-card--small post-card--post\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/518\/2025-yilinda-uygulanacak-yurtdisi-gundeliklerine-iliskin-cumhurbaskani-karari-yayimlanmistir-577x252-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/518\/2025-yilinda-uygulanacak-yurtdisi-gundeliklerine-iliskin-cumhurbaskani-karari-yayimlanmistir-1161x507-cc.jpg 2.012x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/518\/2025-yilinda-uygulanacak-yurtdisi-gundeliklerine-iliskin-cumhurbaskani-karari-yayimlanmistir-288x126-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/518\/2025-yilinda-uygulanacak-yurtdisi-gundeliklerine-iliskin-cumhurbaskani-karari-yayimlanmistir-576x252-cc.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/518\/2025-yilinda-uygulanacak-yurtdisi-gundeliklerine-iliskin-cumhurbaskani-karari-yayimlanmistir-288x126-cc.jpg\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/518\/2025-yilinda-uygulanacak-yurtdisi-gundeliklerine-iliskin-cumhurbaskani-karari-yayimlanmistir-288x126-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/518\/2025-yilinda-uygulanacak-yurtdisi-gundeliklerine-iliskin-cumhurbaskani-karari-yayimlanmistir-576x252-cc.jpg 2.000x\" alt=\"2025 Y\u0131l\u0131nda Uygulanacak Yurtd\u0131\u015f\u0131 G\u00fcndeliklerine \u0130li\u015fkin Cumhurba\u015fkan\u0131 Karar\u0131 Yay\u0131mlanm\u0131\u015ft\u0131r\" width=\"288\" height=\"126\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSirk\u00fcler\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\t2025 Y\u0131l\u0131nda Uygulanacak Yurtd\u0131\u015f\u0131 G\u00fcndeliklerine \u0130li\u015fkin Cumhurba\u015fkan\u0131 Karar\u0131 Yay\u0131mlanm\u0131\u015ft\u0131r\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<p class=\"post-card__excerpt\">Sirk\u00fcler&nbsp;2026 &#8211; 022 2026 Y\u0131l\u0131nda Uygulanacak Yurtd\u0131\u015f\u0131 G\u00fcndeliklerine \u0130li\u015fkin Cumhurba\u015fkan\u0131 Karar\u0131&#8230;<\/p>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Moore T\u00fcrkiye<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">3 February 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/31-12-2025-tarihi-itibariyle-yabanci-paralarin-degerlenmesinde-kullanilacak-kurlar-aciklandi\/\"  class=\"post-card post-card--small post-card--post\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/515\/31-12-2025-tarihi-itibariyle-yabanci-paralarin-degerlenmesinde-kullanilacak-kurlar-aciklandi-577x252-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/515\/31-12-2025-tarihi-itibariyle-yabanci-paralarin-degerlenmesinde-kullanilacak-kurlar-aciklandi-994x434-cc.png 1.723x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/515\/31-12-2025-tarihi-itibariyle-yabanci-paralarin-degerlenmesinde-kullanilacak-kurlar-aciklandi-288x126-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/515\/31-12-2025-tarihi-itibariyle-yabanci-paralarin-degerlenmesinde-kullanilacak-kurlar-aciklandi-576x252-cc.png 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/515\/31-12-2025-tarihi-itibariyle-yabanci-paralarin-degerlenmesinde-kullanilacak-kurlar-aciklandi-288x126-cc.png\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/515\/31-12-2025-tarihi-itibariyle-yabanci-paralarin-degerlenmesinde-kullanilacak-kurlar-aciklandi-288x126-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/515\/31-12-2025-tarihi-itibariyle-yabanci-paralarin-degerlenmesinde-kullanilacak-kurlar-aciklandi-576x252-cc.png 2.000x\" alt=\"31.12.2025 Tarihi \u0130tibariyle Yabanc\u0131 Paralar\u0131n De\u011ferlenmesinde Kullan\u0131lacak Kurlar A\u00e7\u0131kland\u0131\" width=\"288\" height=\"126\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSirk\u00fcler\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\t31.12.2025 Tarihi \u0130tibariyle Yabanc\u0131 Paralar\u0131n De\u011ferlenmesinde Kullan\u0131lacak Kurlar A\u00e7\u0131kland\u0131\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<p class=\"post-card__excerpt\">Sirk\u00fcler\u00a02026 &#8211; 020 31.12.2025 Tarihi \u0130tibariyle Yabanc\u0131 Paralar\u0131n De\u011ferlenmesinde Kullan\u0131lacak Kurlar A\u00e7?&#8230;<\/p>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Moore T\u00fcrkiye<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">22 January 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/2025-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-belirlenmistir\/\"  class=\"post-card post-card--small post-card--post\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/513\/2026-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-belirlenmistir-577x252-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/513\/2026-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-belirlenmistir-763x333-cc.png 1.322x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/513\/2026-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-belirlenmistir-288x126-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/513\/2026-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-belirlenmistir-576x252-cc.png 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/513\/2026-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-belirlenmistir-288x126-cc.png\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/513\/2026-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-belirlenmistir-288x126-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/513\/2026-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-belirlenmistir-576x252-cc.png 2.000x\" alt=\"2025 Y\u0131l\u0131 4. Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131 % 25,49 Olarak Belirlenmi\u015ftir\" width=\"288\" height=\"126\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSirk\u00fcler\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\t2025 Y\u0131l\u0131 4. Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131 % 25,49 Olarak Belirlenmi\u015ftir\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<p class=\"post-card__excerpt\">Sirk\u00fcler\u00a02026 &#8211; 019 2025 Y\u0131l\u0131 4. Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131\u00a0% 25,49\u00a0Olar&#8230;<\/p>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Moore T\u00fcrkiye<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">22 January 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/2024-yili-yerel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-suresi-28-ocak-2026-carsamba-gunune-uzatilmistir\/\"  class=\"post-card post-card--small post-card--post\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/424\/2024-yili-yerel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-suresi-28-ocak-2026-carsamba-gunune-uzatilmistir-577x252-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/424\/2024-yili-yerel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-suresi-28-ocak-2026-carsamba-gunune-uzatilmistir-1154x504-cc.jpg 2.000x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/424\/2024-yili-yerel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-suresi-28-ocak-2026-carsamba-gunune-uzatilmistir-288x126-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/424\/2024-yili-yerel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-suresi-28-ocak-2026-carsamba-gunune-uzatilmistir-576x252-cc.jpg 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/424\/2024-yili-yerel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-suresi-28-ocak-2026-carsamba-gunune-uzatilmistir-288x126-cc.jpg\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/424\/2024-yili-yerel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-suresi-28-ocak-2026-carsamba-gunune-uzatilmistir-288x126-cc.jpg 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/424\/2024-yili-yerel-asgari-tamamlayici-kurumlar-vergisi-beyan-ve-odeme-suresi-28-ocak-2026-carsamba-gunune-uzatilmistir-576x252-cc.jpg 2.000x\" alt=\"\u00a02024 Y\u0131l\u0131 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyan ve \u00d6deme S\u00fcresi 28 Ocak 2026 \u00c7ar\u015famba G\u00fcn\u00fcne Uzat\u0131lm\u0131\u015ft\u0131r\" width=\"288\" height=\"126\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSirk\u00fcler\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\t\u00a02024 Y\u0131l\u0131 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyan ve \u00d6deme S\u00fcresi 28 Ocak 2026 \u00c7ar\u015famba G\u00fcn\u00fcne Uzat\u0131lm\u0131\u015ft\u0131r\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<p class=\"post-card__excerpt\">Sirk\u00fcler\u00a02026 &#8211; 018 2024 Y\u0131l\u0131 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyan ve \u00d6deme S\u00fcresi 28 Ocak 2026&#8230;<\/p>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Moore T\u00fcrkiye<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">13 January 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir\/\"  class=\"post-card post-card--small post-card--post\">\n\t<div class=\"post-card__row post-card__image-row\">\n\t\t<picture class=\"post-card__image\"><source media=\"(min-width: 992px)\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/422\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir-577x252-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/422\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir-932x407-cc.png 1.615x\"><source media=\"(min-width: 0px)\" loading=\"lazy\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/422\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir-288x126-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/422\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir-576x252-cc.png 2.000x\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/422\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir-288x126-cc.png\" srcset=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/422\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir-288x126-cc.png 1.000x,https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/bis-images\/422\/yerel-asgari-tamamlayici-kurumlar-vergisi-beyanname-duzenleme-kilavuzu-yayimlanmistir-576x252-cc.png 2.000x\" alt=\"Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131r\" width=\"288\" height=\"126\" class=\"\"><\/picture>\t<\/div>\n\t<div class=\"post-card__row post-card__meta-row\">\n\t\t<div class=\"post-card__content-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"post-card__category\">\n\t\t\t\t\t\tSirk\u00fcler\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"post-card__title\">\n\t\t\t\t\t\t\t\t\tYerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131r\t\t\t\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<p class=\"post-card__excerpt\">Sirk\u00fcler\u00a02026 &#8211; 017 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyanname D\u00fczenleme K\u0131lavuzu Yay\u0131mlanm\u0131\u015ft\u0131&#8230;<\/p>\n\t\t\t\t<div class=\"post-card__content-row post-card__content-meta-row\">\n\t\t\t\t\t\t\t<p class=\"post-card__author\">By <strong>Moore T\u00fcrkiye<\/strong><\/p>\n\t\t\t\t<p class=\"post-card__date\">12 January 2026<\/p>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/a>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\n<div class=\"pagination\">\n\t\t\t<div class=\"pagination-pages\">\n\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\t\t\t\t\t\t\t\t\t\t\t<a class=\"page-numbers\" href=\"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/pages\/401\/page\/2\/\">2<\/a>\t\t\t\t\t\t\t\t\t\t\t<a class=\"page-numbers\" href=\"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/pages\/401\/page\/3\/\">3<\/a>\t\t\t\t\t\t\t\t\t\t\t<a class=\"page-numbers\" href=\"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/pages\/401\/page\/4\/\">4<\/a>\t\t\t\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.moore.com.tr\/en\/wp-json\/wp\/v2\/pages\/401\/page\/2\/\" data-page=\"2\" class=\"pagination-nav pagination-nav--next\" aria-label=\"Next page\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"8\" height=\"13\" viewBox=\"0 0 8 13\" fill=\"none\">\n\t\t\t\t\t\t<path d=\"M1 12L7 6.5L1 1\" stroke=\"#ffffff\" \/>\n\t\t\t\t\t<\/svg>\n\t\t\t\t<\/a>\n\t\t\t\n\t\t<\/div>\n\n\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":19,"featured_media":0,"parent":0,"menu_order":13,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":true,"footnotes":""},"class_list":["post-401","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sirk\u00fcler - Moore T\u00fcrkiye<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.com.tr\/en\/sirkuler\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sirk\u00fcler - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/en\/sirkuler\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-10T13:33:58+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/sirkuler\\\/\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/sirkuler\\\/\",\"name\":\"Sirk\u00fcler - Moore T\u00fcrkiye\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#website\"},\"datePublished\":\"2026-01-12T18:08:20+00:00\",\"dateModified\":\"2026-04-10T13:33:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/sirkuler\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.moore.com.tr\\\/sirkuler\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/sirkuler\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.moore.com.tr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sirk\u00fcler\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#website\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/\",\"name\":\"Moore T\u00fcrkiye\",\"description\":\"Bu, Moore T\u00fcrkiye&#039; 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