<p align="left" class="MsoNormal" style="margin: 0cm 0cm 0.0001pt; line-height: 12pt;"> </p> <table border="1" cellpadding="0" cellspacing="3" class="MsoNormalTable" style="width:100.0%;mso-cellspacing:2.0pt;background:#0C4CA3;border:outset #F2F2F2 1.0pt; mso-border-alt:outset #F2F2F2 .75pt;mso-yfti-tbllook:1184;mso-padding-alt: 2.25pt 2.25pt 2.25pt 2.25pt;mso-border-insideh:.75pt outset #F2F2F2; mso-border-insidev:.75pt outset #F2F2F2" width="100%"> <tbody> <tr> <td style="width:99.14%;border:inset #F2F2F2 1.0pt;mso-border-alt: inset #F2F2F2 .75pt;padding:2.25pt 2.25pt 2.25pt 2.25pt" width="99%"> <p class="MsoNormal" style="margin:0cm;margin-bottom:.0001pt;text-indent:1.0cm; line-height:12.0pt;mso-line-height-rule:exactly"> <b><span style="font-size:9.0pt;font-family:Wingdings;mso-fareast-font-family: Wingdings;mso-bidi-font-family:Wingdings;color:white;mso-fareast-language: TR">1 </span></b><a href="/userfiles/others/files/Mvzt/Dyrlr/25/10-16-5520%20say%C4%B1l%C4%B1%20Kurumlar%20Vergisi%20Kanunu%20Sirk%C3%BCleri%20-%2070.pdf"><span style="font-size:9.0pt;color:white">5520 sayılı Kurumlar Vergisi Kanunu Sirküleri / 70</span></a><span style="font-size:9.0pt; mso-fareast-font-family:"Times New Roman";color:white;mso-fareast-language: TR;mso-bidi-font-weight:bold"><o:p></o:p></span></p> </td> </tr> </tbody> </table> <br /> <br /> <br /> <br />