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<body lang=3DTR style=3D'tab-interval:35.4pt'>

<div class=3DSection1>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-right:-.1pt;text-align:=
center;
line-height:14.0pt;mso-line-height-rule:exactly;mso-outline-level:1'><span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;mso-no-proof:ye=
s'>T.C.<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-right:-.1pt;text-align:=
center;
line-height:14.0pt;mso-line-height-rule:exactly;mso-outline-level:1'><span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;mso-no-proof:ye=
s'>&#304;&Ccedil;&#304;&#350;LER&#304;
BAKANLI&#286;I<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-right:-.1pt;text-align:=
center;
line-height:14.0pt;mso-line-height-rule:exactly;tab-stops:36.85pt'><span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;mso-no-proof:ye=
s'>Dernekler
Dairesi Ba&#351;kanl&#305;&#287;&#305;<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-right:-.1pt;text-align:=
center;
line-height:14.0pt;mso-line-height-rule:exactly;tab-stops:36.85pt'><span
style=3D'color:#333333;mso-bidi-font-weight:bold;mso-no-proof:yes'><o:p>&nb=
sp;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-right:-.05pt;tab-stops:36.0pt 45.0pt'>=
<span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333;mso-bidi-font-w=
eight:
bold;mso-no-proof:yes'>Say&#305;<span style=3D'mso-tab-count:1'>&nbsp;&nbsp=
;&nbsp; </span>:<span
style=3D'mso-tab-count:1'> </span></span><span style=3D'font-size:10.0pt;
font-family:Verdana;color:#333333;mso-no-proof:yes'>B050DDB0000007/103<span
style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp; </span><span
style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;
</span>..../09/2005<o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;tab-stops:36.0pt 45.0pt'><=
span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333'>Konu<span
style=3D'mso-tab-count:1'>&nbsp;&nbsp; </span>: <span style=3D'mso-tab-coun=
t:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Al&#305;nd&#305;
Belgeleri</span><span style=3D'color:#333333'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;tab-stops:36.0pt 45.0pt'><=
span
style=3D'color:#333333'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'text-align:justify;tab-stops:36.0pt 45.0pt'><=
span
style=3D'color:#333333'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;tab-stops:36=
.0pt 45.0pt'><span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333'>( D O S Y A )<=
/span><span
style=3D'color:#333333'><o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;tab-stops:36=
.0pt 45.0pt'><span
style=3D'font-size:10.0pt;font-family:Verdana;color:#333333'>GENELGE 2005/1=
03</span><span
style=3D'color:#333333'><o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;tab-stops:36=
.0pt 45.0pt'><span
style=3D'color:#333333'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;tab-stops:36=
.0pt 45.0pt'><span
style=3D'color:#333333'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal style=3D'margin-top:4.0pt;margin-right:-.25pt;margin-b=
ottom:
4.0pt;margin-left:0cm;text-align:justify;text-indent:35.45pt;line-height:14=
.0pt;
mso-line-height-rule:exactly;tab-stops:126.0pt'><span style=3D'font-size:10=
.0pt;
font-family:Verdana;color:#333333;mso-bidi-font-weight:bold;mso-no-proof:ye=
s'>Bilindi&#287;i
&uuml;zere 31.03.2005 tarihli Resmi Gazete&#8217;de yay&#305;mlanarak y&uum=
l;r&uuml;rl&uuml;&#287;e
giren Dernekler Y&ouml;netmeli&#287;i&#8217;nin Ge&ccedil;ici 1. maddesi,
&#8220;</span><span style=3D'font-size:10.0pt;font-family:Verdana;color:#33=
3333'>Dernekler
gelirlerini, yeni al&#305;nd&#305; belgelerini bast&#305;r&#305;ncaya kadar
Maliye Bakanl&#305;&#287;&#305;nca bast&#305;r&#305;l&#305;p derneklere
sat&#305;&#351;&#305; yap&#305;lan al&#305;nd&#305; belgeleri ile toplamaya
devam ederler. Ancak bu Y&ouml;netmeli&#287;in y&uuml;r&uuml;rl&uuml;&#287;e
girdi&#287;i tarihten itibaren en ge&ccedil; alt&#305; ay i&ccedil;inde
dernekler al&#305;nd&#305; belgelerini bast&#305;rmak zorundad&#305;rlar. Bu
s&uuml;renin bitiminden sonra Maliye Bakanl&#305;&#287;&#305;nca
bast&#305;r&#305;lan al&#305;nd&#305; belgeleri kullan&#305;lmaz.&#8221;
h&uuml;km&uuml;ne amirdir.</span><span style=3D'color:#333333'><o:p></o:p><=
/span></p>

<p class=3DMsoNormal style=3D'margin-top:4.0pt;margin-right:-.05pt;margin-b=
ottom:
4.0pt;margin-left:0cm;text-align:justify;text-indent:35.45pt;line-height:14=
.0pt;
mso-line-height-rule:exactly;mso-outline-level:1'><span style=3D'font-size:=
10.0pt;
font-family:Verdana;color:#333333'>Bu do&#287;rultuda, Maliye
Bakanl&#305;&#287;&#305;&#8217;nca bast&#305;r&#305;l&#305;p yukar&#305;daki
Y&ouml;netmelik maddesine g&ouml;re kullan&#305;m s&uuml;releri dolan
al&#305;nd&#305; belgelerinin her yapra&#287;&#305;na &#8220;&#304;PTAL&#82=
21;
ibaresi yaz&#305;l&#305;p dernek y&ouml;netim kurulu karar&#305; al&#305;nm=
ak
suretiyle Dernekler Y&ouml;netmeli&#287;i&#8217;nin 39. maddesine g&ouml;re
be&#351; y&#305;l s&uuml;re ile saklanmas&#305; ve bu s&uuml;renin bitiminde
imha edilmesi gerekmektedir.</span><span style=3D'color:#333333'><o:p></o:p=
></span></p>

<p class=3DMsoNormal style=3D'margin-top:4.0pt;margin-right:-.05pt;margin-b=
ottom:
4.0pt;margin-left:0cm;text-align:justify;text-indent:35.45pt;line-height:14=
.0pt;
mso-line-height-rule:exactly;mso-outline-level:1'><span style=3D'font-size:=
10.0pt;
font-family:Verdana;color:#333333'>Bilgilerinizi, konunun hassasiyetle takip
edilerek her hangi bir aksakl&#305;&#287;a meydan verilmemesini rica ederim=
.</span><span
style=3D'color:#333333'><o:p></o:p></span></p>

<p class=3DMsoNormal style=3D'margin-top:4.0pt;margin-right:-.05pt;margin-b=
ottom:
4.0pt;margin-left:0cm;text-align:justify;text-indent:35.45pt;line-height:14=
.0pt;
mso-line-height-rule:exactly;mso-outline-level:1'><span style=3D'font-size:=
10.0pt;
font-family:Verdana;color:#333333;mso-no-proof:yes'><span style=3D'mso-tab-=
count:
1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span
style=3D'mso-spacerun:yes'>&nbsp;</span><span style=3D'mso-bidi-font-weight=
:bold'><o:p></o:p></span></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:0cm;margin-right:-.=
05pt;
margin-bottom:0cm;margin-left:324.0pt;margin-bottom:.0001pt;text-align:cent=
er;
mso-outline-level:1;tab-stops:36.85pt'><span style=3D'color:#333333;mso-bid=
i-font-weight:
bold;mso-no-proof:yes'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:0cm;margin-right:-.=
05pt;
margin-bottom:0cm;margin-left:324.0pt;margin-bottom:.0001pt;text-align:cent=
er;
mso-outline-level:1;tab-stops:36.85pt'><span style=3D'color:#333333;mso-bid=
i-font-weight:
bold;mso-no-proof:yes'><o:p>&nbsp;</o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:0cm;margin-right:-.=
05pt;
margin-bottom:0cm;margin-left:324.0pt;margin-bottom:.0001pt;text-align:cent=
er;
mso-outline-level:1;tab-stops:36.85pt'><span style=3D'font-size:10.0pt;
font-family:Verdana;color:#333333;mso-bidi-font-weight:bold;mso-no-proof:ye=
s'>Zekeriya
&#350;ARBAK<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:0cm;margin-right:-.=
05pt;
margin-bottom:0cm;margin-left:324.0pt;margin-bottom:.0001pt;text-align:cent=
er;
mso-outline-level:1;tab-stops:36.85pt'><span style=3D'font-size:10.0pt;
font-family:Verdana;color:#333333;mso-bidi-font-weight:bold;mso-no-proof:ye=
s'>Bakan
a.<o:p></o:p></span></p>

<p class=3DMsoNormal align=3Dcenter style=3D'margin-top:0cm;margin-right:-.=
05pt;
margin-bottom:0cm;margin-left:324.0pt;margin-bottom:.0001pt;text-align:cent=
er;
mso-outline-level:1;tab-stops:36.85pt'><span style=3D'font-size:10.0pt;
font-family:Verdana;color:#333333;mso-bidi-font-weight:bold;mso-no-proof:ye=
s'>M&uuml;ste&#351;ar
Yard&#305;mc&#305;s&#305; V.<o:p></o:p></span></p>

<p class=3DMsoNormal><o:p>&nbsp;</o:p></p>

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