Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131ndan:<\/p>\n
\u00c7\u0130FTL\u0130K MUHASEBE VER\u0130 A\u011eI S\u0130STEM\u0130NE D\u00c2H\u0130L OLAN TARIMSAL\u00a0\u0130\u015eLETMELERE KATILIM DESTE\u011e\u0130 \u00d6DEMES\u0130\u00a0YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0(TEBL\u0130\u011e NO: 2018\/30)\u00a0B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<\/p>\n Ama\u00e7<\/b><\/p>\n MADDE 1 \u2013<\/b> (1) Bu Tebli\u011f, \u00c7iftlik Muhasebe Veri A\u011f\u0131 (\u00c7MVA) sistemine g\u00f6n\u00fcll\u00fc olarak d\u00e2hil olan tar\u0131msal i\u015fletmelere kat\u0131l\u0131m deste\u011fi \u00f6denmesine ili\u015fkin usul ve esaslar\u0131 belirlemek amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n Kapsam<\/b><\/p>\n MADDE 2 \u2013 <\/b>(1) Bu Tebli\u011f, \u00c7iftlik Muhasebe Veri A\u011f\u0131 sisteminin kuruldu\u011fu 81 ilde g\u00f6n\u00fcll\u00fcl\u00fck esas\u0131na dayal\u0131 olarak sisteme kat\u0131lan i\u015fletmelere 2018 y\u0131l\u0131 i\u00e7in yap\u0131lacak olan kat\u0131l\u0131m deste\u011fi \u00f6demesine ili\u015fkin usul ve esaslar\u0131 kapsar.<\/p>\n Dayanak<\/b><\/p>\n MADDE 3 \u2013 <\/b>(1) Bu Tebli\u011f, 18\/4\/2006 tarihli ve 5488 say\u0131l\u0131 Tar\u0131m Kanununun 19 uncu maddesi, 26\/2\/2018 tarihli ve 2018\/11460 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan 2018 Y\u0131l\u0131nda Yap\u0131lacak Tar\u0131msal Desteklemelere \u0130li\u015fkin Karar\u0131n 10 uncu maddesi ve 22\/1\/2009 tarihli ve 27118 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u00c7iftlik Muhasebe Veri A\u011f\u0131 Sisteminin Kurulu\u015f ve \u00c7al\u0131\u015fma Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fin 13 \u00fcnc\u00fc maddesi h\u00fck\u00fcmlerine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n Tan\u0131mlar ve k\u0131saltmalar<\/b><\/p>\n MADDE 4 \u2013 <\/b>(1) Bu Tebli\u011fde ge\u00e7en;<\/p>\n a) Anket formu: Tar\u0131msal i\u015fletmelerin y\u0131ll\u0131k teknik, mal\u00ee veya ekonomik bilgilerinin toplanmas\u0131 i\u00e7in haz\u0131rlanan, Avrupa Birli\u011fi uygulamalar\u0131 ile uyumlu soru formunu,<\/p>\n b) Bakanl\u0131k: Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131n\u0131,<\/p>\n c) Banka: T.C. Ziraat Bankas\u0131 A.\u015e.\u2019yi,<\/p>\n \u00e7) \u00c7ift\u00e7i Kay\u0131t Sistemi (\u00c7KS): 27\/5\/2014 tarihli ve 29012 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u00c7ift\u00e7i Kay\u0131t Sistemi Y\u00f6netmeli\u011fi kapsam\u0131nda olu\u015fturulan ve \u00e7ift\u00e7ilerin kimlik, arazi ve \u00fcr\u00fcn bilgileri ile tar\u0131msal desteklemelere ili\u015fkin bilgilerin de kay\u0131t alt\u0131na al\u0131nd\u0131\u011f\u0131 veri taban\u0131n\u0131,<\/p>\n d) \u00c7iftlik Muhasebe Veri A\u011f\u0131 (\u00c7MVA): Tar\u0131msal i\u015fletmelerin gelir, gider ve faaliyetlerine ili\u015fkin muhasebe verilerinin toplanmas\u0131, depolanmas\u0131 ve istatistik\u00ee de\u011ferlendirmelerinin yap\u0131lmas\u0131 amac\u0131yla olu\u015fturulan sistemi,<\/p>\n e) \u00c7MVA Kat\u0131l\u0131m Anla\u015fmas\u0131: Verilerin, \u00c7MVA veri toplama usullerinin uygulanarak toplanaca\u011f\u0131na ili\u015fkin il m\u00fcd\u00fcrl\u00fc\u011f\u00fc ve \u00e7ift\u00e7i aras\u0131nda bir y\u0131ll\u0131k s\u00fcreyle imzalanan, her iki taraf\u0131n g\u00f6rev ve sorumluluklar\u0131n\u0131 d\u00fczenleyen Ek-1\u2019de yer alan belgeyi,<\/p>\n f) \u0130cmal 1: \u0130l m\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan haz\u0131rlanan, \u00e7ift\u00e7i detay\u0131nda \u00c7MVA kat\u0131l\u0131m deste\u011fi hak edi\u015flerini g\u00f6steren ve bir \u00f6rne\u011fi Ek-2\u2019de yer alan belgeyi,<\/p>\n g) \u0130cmal 2: \u0130l m\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan \u0130cmal 1\u2019deki bilgilere g\u00f6re haz\u0131rlanan, il detay\u0131nda \u00c7MVA kat\u0131l\u0131m deste\u011fi hakedi\u015flerini g\u00f6steren ve bir \u00f6rne\u011fi Ek-3\u2019te yer alan belgeyi,<\/p>\n \u011f) \u0130l \u00c7MVA Komisyonu: \u0130l m\u00fcd\u00fcr\u00fc veya il m\u00fcd\u00fcr yard\u0131mc\u0131s\u0131 ba\u015fkanl\u0131\u011f\u0131nda koordinasyon ve tar\u0131msal veriler \u015fube m\u00fcd\u00fcr\u00fc ve il m\u00fcd\u00fcrl\u00fc\u011f\u00fcnde anket\u00f6r olarak g\u00f6revlendirilen bir personelden olu\u015fan ve i\u015fletmelerin se\u00e7ilmesinden, formlar\u0131n \u00f6n de\u011ferlendirmesinden, ihtilaflar\u0131n incelenerek sonu\u00e7land\u0131r\u0131lmas\u0131ndan, gerekli durumlarda ihtilaflar\u0131n Merkez \u00c7MVA Komisyonuna iletilmesinden, \u00f6demeye esas icmallerin onaylanmas\u0131ndan sorumlu komisyonu,<\/p>\n h) \u0130l \u00c7MVA Koordinat\u00f6r\u00fc: Sistemin kuruldu\u011fu illerdeki il m\u00fcd\u00fcrl\u00fc\u011f\u00fc koordinasyon ve tar\u0131msal veriler \u015fube m\u00fcd\u00fcr\u00fcn\u00fc,<\/p>\n \u0131) \u0130l m\u00fcd\u00fcrl\u00fc\u011f\u00fc: Bakanl\u0131k il m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<\/p>\n i) \u0130\u015fletme: Yasal durumu ne olursa olsun, sahip oldu\u011fu, ortak\u00e7\u0131l\u0131k, yar\u0131c\u0131l\u0131k ya da kiralama \u015feklinde tuttu\u011fu arazide kendi ad\u0131na bitkisel \u00fcretim, k\u00fc\u00e7\u00fckba\u015f hayvan yeti\u015ftiricili\u011fi, b\u00fcy\u00fckba\u015f hayvan yeti\u015ftiricili\u011fi, k\u00fcmes hayvanc\u0131l\u0131\u011f\u0131, ipek b\u00f6cek\u00e7ili\u011fi, ar\u0131c\u0131l\u0131k yapan veya karma \u00fcretim yapan e\u015fik de\u011fer veya \u00fczeri ekonomik b\u00fcy\u00fckl\u00fckteki, tek y\u00f6netim alt\u0131nda bulunan ekonomik birimi,<\/p>\n j) Kat\u0131l\u0131m deste\u011fi: Kat\u0131l\u0131m anla\u015fmas\u0131 imzalayarak \u00c7MVA sistemine d\u00e2hil olan ve muhasebe y\u0131l\u0131 s\u00fcresince tar\u0131msal faaliyetlerine ili\u015fkin verilerini belirlenen zamanlarda veri toplay\u0131c\u0131lar\u0131yla payla\u015fan ve verileri Sorumlu Birim taraf\u0131ndan uygulanan testler sonunda do\u011frulanan i\u015fletmelere, her y\u0131l belirlenen miktarda yap\u0131lan \u00f6demeyi,<\/p>\n k) Merkez \u00c7MVA Komisyonu: Sorumlu Birim b\u00fcnyesinde, ilgili daire ba\u015fkan\u0131n\u0131n ba\u015fkanl\u0131\u011f\u0131nda, di\u011ferleri konusunda deneyimli teknik personel olmak \u00fczere toplam be\u015f \u00fcyeden olu\u015fan, illerden g\u00f6nderilen anket formlar\u0131n\u0131n kontrol ve do\u011frulanmas\u0131ndan ve il \u00c7MVA Komisyonlar\u0131ndan intikal eden teknik i\u00e7erikli ve ihtilafl\u0131 konular\u0131n de\u011ferlendirilmesinden sorumlu komisyonu,<\/p>\n l) Muhasebe y\u0131l\u0131: 1\/1\/2017 ve 31\/12\/2017 y\u0131l\u0131 zaman aral\u0131\u011f\u0131n\u0131,<\/p>\n m) Rehberlik ve Tefti\u015f Ba\u015fkanl\u0131\u011f\u0131: Bakanl\u0131k Rehberlik ve Tefti\u015f Ba\u015fkanl\u0131\u011f\u0131n\u0131,<\/p>\n n) Sorumlu Birim: Bakanl\u0131k Tar\u0131m Reformu Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<\/p>\n o) Tar\u0131msal faaliyetler: Bitkisel \u00fcretim ve\/veya hayvansal \u00fcretim ve bu \u00fcretim sonucu elde edilen mallar\u0131n; i\u015fletme i\u00e7erisinde ilk i\u015fleme, koruma ve de\u011ferlendirilmesi i\u00e7in yap\u0131lan faaliyetleri,<\/p>\n \u00f6) Veri toplay\u0131c\u0131 (anket\u00f6r): \u00c7MVA verilerinin \u00e7ift\u00e7iden anket formu yoluyla toplanmas\u0131ndan ve kontrol\u00fcnden sorumlu, bu konuda Sorumlu Birimden e\u011fitim alm\u0131\u015f olan Bakanl\u0131k teknik personelini,<\/p>\n ifade eder.<\/p>\n \u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n \u00d6deme Esaslar\u0131<\/p>\n \u00d6deme yap\u0131lacak tar\u0131msal i\u015fletmeler<\/b><\/p>\n MADDE 5 \u2013 <\/b>(1) \u00d6demeler, \u00c7ift\u00e7i Kay\u0131t Sistemine (\u00c7KS) ve\/veya Bakanl\u0131k taraf\u0131ndan olu\u015fturulan herhangi bir idari kay\u0131t sistemine kay\u0131tl\u0131 olup, \u00c7MVA sistemine d\u00e2hil olan, bir muhasebe y\u0131l\u0131 s\u00fcresince tar\u0131msal faaliyetlerine ili\u015fkin muhasebe verilerini belirlenen zamanlarda veri toplay\u0131c\u0131larla payla\u015fan ve verileri Sorumlu Birim taraf\u0131ndan yap\u0131lan kontroller sonunda do\u011frulanan tar\u0131msal i\u015fletmelere yap\u0131l\u0131r.<\/p>\n \u00d6deme miktar\u0131<\/b><\/p>\n MADDE 6 \u2013 <\/b>(1) 5 inci maddede belirtilen tar\u0131msal i\u015fletmelere, 2018 Y\u0131l\u0131nda Yap\u0131lacak Tar\u0131msal Desteklemelere \u0130li\u015fkin Karara istinaden i\u015fletme ba\u015f\u0131na ve bir defada \u00f6denmek \u00fczere 2018 y\u0131l\u0131nda 600 TL kat\u0131l\u0131m deste\u011fi \u00f6denir.<\/p>\n \u00d6demeler i\u00e7in gerekli finansman ve \u00f6deme plan\u0131<\/b><\/p>\n MADDE 7 \u2013 <\/b>(1) \u00c7MVA kat\u0131l\u0131m deste\u011fi \u00f6demeleri i\u00e7in gerekli finansman b\u00fct\u00e7enin ilgili kalemine tahsis edilen \u00f6deneklerden kar\u015f\u0131lan\u0131r. \u00d6demeler, Bakanl\u0131k taraf\u0131ndan Bankaya kaynak aktar\u0131lmas\u0131n\u0131 m\u00fcteakip, il m\u00fcd\u00fcrl\u00fcklerince haz\u0131rlanarak onaylanan \u0130cmal 1\u2019e g\u00f6re, Banka arac\u0131l\u0131\u011f\u0131yla, ilgili \u015fubelerde daha \u00f6nce \u00e7ift\u00e7iler ad\u0131na a\u00e7\u0131lan veya a\u00e7\u0131lacak olan hesaplara yap\u0131l\u0131r. \u00c7ift\u00e7ilere yap\u0131lan toplam \u00f6deme tutar\u0131n\u0131n % 0,2\u2019si b\u00fct\u00e7enin ilgili kaleminden Bankaya hizmet komisyonu olarak \u00f6denir.<\/p>\n \u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/p>\n Uygulama<\/p>\n G\u00f6revli kurum ve kurulu\u015flar<\/b><\/p>\n MADDE 8 \u2013<\/b> (1) \u00c7MVA kat\u0131l\u0131m deste\u011fi \u00f6demeleri uygulamas\u0131, Sorumlu Birim, merkez ve il \u00c7MVA Komisyonlar\u0131 ile il m\u00fcd\u00fcrl\u00fckleri taraf\u0131ndan y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n Uygulama takvimi<\/b><\/p>\n MADDE 9 \u2013<\/b> (1) \u0130\u015fletmelerin bir muhasebe y\u0131l\u0131 boyunca ger\u00e7ekle\u015ftirdi\u011fi tar\u0131msal faaliyetlerine ili\u015fkin veriler takip eden y\u0131l i\u00e7inde, anket yoluyla toplan\u0131r.<\/p>\n (2) Her i\u015fletme i\u00e7in sadece bir anket formu d\u00fczenlenir.<\/p>\n (3) Sorumlu Birim taraf\u0131ndan her bir il i\u00e7in bildirilen say\u0131da i\u015fletme il \u00c7MVA Komisyonlar\u0131 taraf\u0131ndan Bakanl\u0131k\u00e7a belirlenen se\u00e7im plan\u0131na g\u00f6re se\u00e7ilir. Se\u00e7ilen i\u015fletmelerle il m\u00fcd\u00fcrl\u00fckleri aras\u0131nda kat\u0131l\u0131m anla\u015fmas\u0131 imzalan\u0131r.<\/p>\n (4) Kat\u0131l\u0131m anla\u015fmas\u0131 imzalanan i\u015fletmelere anket uygulan\u0131r. Anket formlar\u0131 il m\u00fcd\u00fcrl\u00fcklerince kontrol edilmelerinin ard\u0131ndan Sorumlu Birime g\u00f6nderilir.<\/p>\n (5) Anket formlar\u0131 Sorumlu Birim taraf\u0131ndan testlere tabi tutularak de\u011ferlendirilir. Sorumlu Birim taraf\u0131ndan anket formlar\u0131 do\u011frulanan i\u015fletmeler, kesin icmalleri al\u0131nmak \u00fczere il \u00c7MVA Komisyonuna bildirilir.<\/p>\n (6) \u0130l \u00c7MVA Komisyonlar\u0131nca anket formu do\u011frulanan i\u015fletmeler i\u00e7in, \u00c7KS sistemi arac\u0131l\u0131\u011f\u0131yla, 2017 y\u0131l\u0131 \u00c7MVA kat\u0131l\u0131m deste\u011fi giri\u015fleri yap\u0131l\u0131r. \u0130\u015fletmelerin kesin icmalleri al\u0131narak \u0130cmal 2 onaylan\u0131p, Sorumlu Birime g\u00f6nderilir.<\/p>\n (7) Sorumlu Birim \u0130cmal 2 seviyesinde \u00f6demeye esas bilgileri Bankaya g\u00f6nderir.<\/p>\n (8) Yukar\u0131da ge\u00e7en t\u00fcm i\u015flemlerin ger\u00e7ekle\u015ftirilmesi esnas\u0131nda g\u00f6revlilerce veri g\u00fcvenli\u011finin sa\u011flanmas\u0131yla ilgili esaslara uyulur.<\/p>\n (9) Sorumlu Birimle il m\u00fcd\u00fcrl\u00fc\u011f\u00fc aras\u0131nda uygulamaya ili\u015fkin koordinasyon il \u00c7MVA Koordinat\u00f6rleri taraf\u0131ndan sa\u011flan\u0131r. Bu kapsamda il s\u0131n\u0131rlar\u0131 d\u00e2hilinde formlar\u0131n anket\u00f6rlere da\u011f\u0131t\u0131lmas\u0131ndan, uygulaman\u0131n takibinden, doldurulan formlar\u0131n merkeze g\u00f6nderilmesinden ve do\u011frulama s\u00fcrecinin tamamlanmas\u0131ndan il \u00c7MVA Koordinat\u00f6rleri sorumludur.<\/p>\n Uygulamalar\u0131n denetimine ili\u015fkin g\u00f6rev ve yetkiler<\/b><\/p>\n MADDE 10 \u2013<\/b> (1) \u00c7MVA kat\u0131l\u0131m deste\u011fi uygulamas\u0131nda, il \u00c7MVA Komisyonlar\u0131n\u0131n \u00e7\u00f6zemedi\u011fi ihtilafl\u0131 durumlar Merkez \u00c7MVA Komisyonu taraf\u0131ndan de\u011ferlendirilerek karara ba\u011flan\u0131r. Sonu\u00e7 al\u0131namayan durumlar Rehberlik ve Tefti\u015f Ba\u015fkanl\u0131\u011f\u0131na iletilir.<\/p>\n D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/p>\n \u00c7MVA Kat\u0131l\u0131m Deste\u011finden Yararlanamayacaklar<\/p>\n \u00c7MVA kat\u0131l\u0131m destek kapsam\u0131 d\u0131\u015f\u0131nda kalacak tar\u0131msal i\u015fletmeler<\/b><\/p>\n MADDE 11 \u2013 <\/b>(1) \u00c7MVA kat\u0131l\u0131m deste\u011finden;<\/p>\n a) \u0130lgili muhasebe y\u0131l\u0131nda \u00c7KS\u2019ye ve\/veya Bakanl\u0131k taraf\u0131ndan olu\u015fturulan herhangi bir idari kay\u0131t sistemine kay\u0131tl\u0131 olmayan,<\/p>\n b) Kat\u0131l\u0131m anla\u015fmas\u0131 imzalamak suretiyle ba\u015fvuru yapmayan,<\/p>\n c) Verilerini istenen zamanda ve do\u011fru olarak veri toplay\u0131c\u0131lar ile payla\u015fmayan,<\/p>\n \u00e7) Sorumlu Birim taraf\u0131ndan yap\u0131lan de\u011ferlendirmeler sonucunda formlar\u0131 do\u011frulanmayan,<\/p>\n d) Kendi iste\u011fiyle sistemden \u00e7\u0131kan,<\/p>\n tar\u0131msal i\u015fletmeler faydalanamazlar.<\/p>\n BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n \u00c7e\u015fitli ve Son H\u00fck\u00fcmler<\/p>\n Haks\u0131z \u00f6demelerin geri al\u0131nmas\u0131 ve hak mahrumiyeti<\/b><\/p>\n MADDE 12 \u2013<\/b> (1) Haks\u0131z yere yap\u0131lan destekleme \u00f6demeleri, \u00f6deme tarihinden itibaren 21\/7\/1953 tarihli ve 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131 oranlar\u0131 dikkate al\u0131narak hesaplanan kanuni faizi ile birlikte an\u0131lan Kanun h\u00fck\u00fcmlerine g\u00f6re geri al\u0131n\u0131r. Haks\u0131z \u00f6demenin yap\u0131lmas\u0131nda \u00f6demeyi sa\u011flayan, belge veya belgeleri d\u00fczenleyen ger\u00e7ek ve t\u00fczel ki\u015filer, geri al\u0131nacak tutarlar\u0131n tahsilinde m\u00fc\u015ftereken sorumlu tutulurlar.<\/p>\n (2) 2018 Y\u0131l\u0131nda Yap\u0131lacak Tar\u0131msal Desteklemelere \u0130li\u015fkin Karar kapsam\u0131ndaki destekleme \u00f6demelerinden, idari hata sonucu d\u00fczenlenen belgelerle yap\u0131lan \u00f6demeler hari\u00e7, haks\u0131z yere yararland\u0131\u011f\u0131 tespit edilen \u00fcreticiler ile idari hata sonucu sehven yap\u0131lan fazla \u00f6demeyi iade etmeyen \u00fcreticiler be\u015f y\u0131l s\u00fcreyle hi\u00e7bir destekleme program\u0131ndan yararland\u0131r\u0131lmazlar.<\/p>\n Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan tebli\u011f<\/b><\/p>\n MADDE 13 \u2013<\/b> (1) 23\/11\/2017 tarihli ve 30249 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u00c7iftlik Muhasebe Veri A\u011f\u0131 Sistemine D\u00e2hil Olan Tar\u0131msal \u0130\u015fletmelere Kat\u0131l\u0131m Deste\u011fi \u00d6demesi Yap\u0131lmas\u0131na Dair Tebli\u011f (Tebli\u011f No: 2017\/40) y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n MADDE 14 \u2013<\/b> (1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n Y\u00fcr\u00fctme<\/b><\/p>\n MADDE 15 \u2013<\/b> (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Tar\u0131m ve Orman Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":" Tar\u0131m ve Orman Bakanl\u0131\u011f\u0131ndan: \u00c7\u0130FTL\u0130K MUHASEBE VER\u0130 A\u011eI S\u0130STEM\u0130NE D\u00c2H\u0130L OLAN TARIMSAL\u00a0\u0130\u015eLETMELERE KATILIM DESTE\u011e\u0130 \u00d6DEMES\u0130\u00a0YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0(TEBL\u0130\u011e NO: 2018\/30)\u00a0B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar Ama\u00e7 MADDE 1 \u2013 (1) Bu Tebli\u011f, \u00c7iftlik Muhasebe Veri A\u011f\u0131 (\u00c7MVA) sistemine g\u00f6n\u00fcll\u00fc olarak d\u00e2hil olan tar\u0131msal i\u015fletmelere kat\u0131l\u0131m deste\u011fi \u00f6denmesine ili\u015fkin usul ve esaslar\u0131 belirlemek amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r. Kapsam …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53,28],"tags":[868,897,896,898],"class_list":["post-2628","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-868","tag-ciftlik","tag-katilim-destegi","tag-muhasebe-veri-agi"],"yoast_head":"\n