{"id":2387,"date":"2022-01-02T12:15:00","date_gmt":"2022-01-02T12:15:00","guid":{"rendered":"https:\/\/yurtdisindayiz.com\/?p=2387"},"modified":"2022-04-12T07:05:09","modified_gmt":"2022-04-12T07:05:09","slug":"varlik-barisi-nedir","status":"publish","type":"post","link":"https:\/\/yurtdisindayiz.com\/varlik-barisi-nedir\/","title":{"rendered":"Varl\u0131k Bar\u0131\u015f\u0131 Nedir?"},"content":{"rendered":"\n<p><strong>Varl\u0131k Bar\u0131\u015f\u0131; ger\u00e7ek ve t\u00fczel ki\u015filerin yurtd\u0131\u015f\u0131ndaki varl\u0131klar\u0131n yurda getirilerek milli ekonomiye kazand\u0131r\u0131lmas\u0131d\u0131r. \u0130lk kez 2008\u2019de \u00e7\u0131kar\u0131lan Varl\u0131k Bar\u0131\u015f\u0131 haz\u0131rlanan kanun teklifiyle 6. Kez uyguland\u0131 ve \u015fimdi de Haziran 2022 sonuna kadar uzat\u0131lmas\u0131yla 7. Varl\u0131k Bar\u0131\u015f\u0131 devreye girmi\u015f oldu<\/strong>.<\/p>\n\n\n\n<p>Bu teklife g\u00f6re, yurtd\u0131\u015f\u0131nda bulunan para, d\u00f6viz, alt\u0131n, menkul k\u0131ymetler ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 30 Haziran 2022 tarihine kadar T\u00fcrkiye\u2019deki banka veya arac\u0131 kurumlara bildirilmesi gerekiyor. Bu bildiriyi yapan ger\u00e7ek ve t\u00fczel ki\u015filere bildirdikleri varl\u0131klar\u0131 serbest\u00e7e tasarruf etme imk\u00e2n\u0131 sa\u011flan\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Varl\u0131k Bar\u0131\u015f\u0131&#8217;ndan Kimler Yararlanabilir?<\/strong><\/h2>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u2019\u0131ndan, yurtd\u0131\u015f\u0131nda para, d\u00f6viz, alt\u0131n, menkul k\u0131ymet, <a href=\"https:\/\/yurtdisindayiz.com\/yurtdisindan-hisse-senedi-almak\/\" data-lasso-id=\"1166\">yurtd\u0131\u015f\u0131 hisse senetleri<\/a> ve di\u011fer sermaye piyasas\u0131 arac\u0131 bulunan ger\u00e7ek ve t\u00fczel ki\u015filer yararlanabilir. Bu varl\u0131klar\u0131n T\u00fcrkiye\u2019ye getirilebilmesi i\u00e7in vergi m\u00fckellefi veya T\u00fcrk vatanda\u015f\u0131 olma zorunlulu\u011fu bulunmuyor.<\/p>\n\n\n\n<p>Ayr\u0131ca yurt i\u00e7inde bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan para, alt\u0131n, d\u00f6viz, menkul k\u0131ymetler ve sermaye piyasas\u0131 ara\u00e7lar\u0131 ile ta\u015f\u0131nmazlar\u0131 vergi dairelerine bildiren m\u00fckellefler de bu uygulamadan yararlanabilecek.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Varl\u0131klar\u0131n Bildirim De\u011ferleri Nedir?<\/strong><\/h2>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u0131 kapsam\u0131nda bildirilen varl\u0131klar a\u015fa\u011f\u0131daki de\u011ferlendirme \u00f6l\u00e7\u00fcs\u00fcyle de\u011ferlendirilecektir.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>T\u00fcrk liras\u0131 cinsinden para, itibari (nominal) de\u011feriyle.<\/li><li>Alt\u0131n, rayi\u00e7 bedeliyle. (<a href=\"https:\/\/yurtdisindayiz.com\/yurt-disindan-turkiyeye-altin-getirme-sinirlar-ve-vergiler\/\" data-lasso-id=\"1167\">Yurtd\u0131\u015f\u0131ndan alt\u0131n getirme<\/a> yaz\u0131m\u0131zda daha fazla detay bulabilirsiniz)<\/li><li>D\u00f6viz, T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kuruyla.<\/li><li>Menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131;<\/li><\/ul>\n\n\n\n<p>*Pay senetleri, varsa borsa rayiciyle, borsa rayici yoksa rayi\u00e7 bedeliyle, bu bedel tespit edilemiyorsa al\u0131\u015f bedeliyle, al\u0131\u015f bedeli de belli de\u011filse itibari (nominal) de\u011feriyle.<\/p>\n\n\n\n<p>*Tahvil, bono, eurobond gibi bor\u00e7lanma ara\u00e7lar\u0131, varsa borsa rayiciyle, borsa rayici yoksa rayi\u00e7 bedeliyle, bu bedel tespit edilemiyorsa al\u0131\u015f bedeliyle, al\u0131\u015f bedeli de belli de\u011filse itibari (nominal) de\u011feriyle.<\/p>\n\n\n\n<p>*Yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131, ilgili piyasas\u0131nda belirlenmi\u015f kapan\u0131\u015f fiyat\u0131yla.<\/p>\n\n\n\n<p>*Vadeli i\u015flem ve opsiyon s\u00f6zle\u015fmeleri gibi t\u00fcrev ara\u00e7lar, varsa borsa rayiciyle, borsa rayici yoksa rayi\u00e7 bedeliyle, bu bedel tespit edilemiyorsa al\u0131\u015f bedeliyle, al\u0131\u015f bedeli de belli de\u011filse itibari (nominal) de\u011feriyle.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Ta\u015f\u0131nmazlar, rayi\u00e7 bedeliyle.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Varl\u0131k Bar\u0131\u015f\u0131&#8217;ndan Yararlanma S\u00fcresi Ne Kadar?<\/strong><\/h2>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u2019\u0131ndan yararlanmak isteyen ger\u00e7ek ve t\u00fczel ki\u015filerin yurtd\u0131\u015f\u0131nda bulunan varl\u0131klar\u0131n\u0131 en ge\u00e7 11 Kas\u0131m 2020 tarihinden 30 Haziran 2022 tarihine kadar T\u00fcrkiye\u2019deki banka veya arac\u0131 kurumlara bildirilmesi gerekiyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Yurtd\u0131\u015f\u0131nda Bulunan Varl\u0131klar Nereye Bildirilecektir?<\/strong><\/h2>\n\n\n\n<p>Yurtd\u0131\u015f\u0131nda bulunan varl\u0131klar\u0131, bankalara veya (menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131na m\u00fcnhas\u0131r olmak \u00fczere) arac\u0131 kurumlara bildirilecektir. Bu varl\u0131klara ili\u015fkin vergi dairelerine bir bildirimde bulunulmas\u0131 gerekmez. <\/p>\n\n\n\n<p>Paran\u0131z\u0131 T\u00fcrkiye&#8217;de hangi bankaya g\u00f6nderecekseniz o bankaya verece\u011finiz beyan formu bu konuda yeterli olacakt\u0131r. Varl\u0131k Bar\u0131\u015f\u0131 beyan formunun bir \u00f6rne\u011fini a\u015fa\u011f\u0131daki foto\u011frafta g\u00f6rebilirsiniz. <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"663\" height=\"1024\" src=\"https:\/\/yurtdisindayiz.com\/wp-content\/uploads\/2021\/07\/varlik-barisi-beyan-formu-1-663x1024.jpg\" alt=\"varl\u0131k bar\u0131\u015f\u0131 beyannamesi\" class=\"wp-image-3497\" srcset=\"https:\/\/yurtdisindayiz.com\/wp-content\/uploads\/2021\/07\/varlik-barisi-beyan-formu-1-663x1024.jpg 663w, https:\/\/yurtdisindayiz.com\/wp-content\/uploads\/2021\/07\/varlik-barisi-beyan-formu-1-194x300.jpg 194w, https:\/\/yurtdisindayiz.com\/wp-content\/uploads\/2021\/07\/varlik-barisi-beyan-formu-1-768x1187.jpg 768w, https:\/\/yurtdisindayiz.com\/wp-content\/uploads\/2021\/07\/varlik-barisi-beyan-formu-1-994x1536.jpg 994w, https:\/\/yurtdisindayiz.com\/wp-content\/uploads\/2021\/07\/varlik-barisi-beyan-formu-1.jpg 1000w\" sizes=\"auto, (max-width: 663px) 100vw, 663px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Yurtd\u0131\u015f\u0131nda Bulunan Varl\u0131klar\u0131n T\u00fcrkiye\u2019ye Getirilmesi Zorunlu Mudur?<\/strong><\/h2>\n\n\n\n<p>Bildirimi yap\u0131lan varl\u0131klar\u0131, bildirimin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren 3 ay i\u00e7inde T\u00fcrkiye\u2019ye getirilmesi ya da T\u00fcrkiye\u2019de bir banka ya da arac\u0131 kurumlara a\u00e7\u0131lacak bir hesaba aktar\u0131lmas\u0131 zorunludur.&nbsp;<\/p>\n\n\n\n<p>E\u011fer 7\/11\/2020 tarihi itibariyle yurt d\u0131\u015f\u0131nda bulunan para, sermaye, d\u00f6viz, alt\u0131n, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131 bu tarihten \u00f6nce T\u00fcrkiye\u2019ye getirip bildirimi yapanlar da varl\u0131k kapsam\u0131ndan yararlanabileceklerdir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Varl\u0131klar\u0131n T\u00fcrkiye\u2019ye Getirilme \u015eart\u0131 Aranmayacak Durumlar Var M\u0131d\u0131r?<\/strong><\/h2>\n\n\n\n<p>Yurtd\u0131\u015f\u0131nda bulunan varl\u0131klar, yurtd\u0131\u015f\u0131ndaki banka veya finansal kurumlardan kullan\u0131lan ve 17\/11\/2020 tarihinden itibaren kanuni defterlerde kay\u0131tl\u0131 olan kredilerin en ge\u00e7 30\/06\/2022 tarihine kadar kapat\u0131lmas\u0131nda kullan\u0131labilir. <\/p>\n\n\n\n<p>Bu durumda, defter kay\u0131tlar\u0131ndan d\u00fc\u015f\u00fclmesi kayd\u0131yla, borcun \u00f6denmesinde kullan\u0131lan varl\u0131klar i\u00e7in T\u00fcrkiye\u2019ye getirilme \u015fart\u0131 aranmaz. Varl\u0131k bar\u0131\u015f\u0131n\u0131n bu h\u00fckm\u00fcnden yararlanan ki\u015filerin, kredilerini kapatt\u0131klar\u0131na dair yurtd\u0131\u015f\u0131ndaki banka veya finansal kurumlardan alacaklar\u0131 te\u015fvik edici belgeleri talep edildi\u011finde sunmalar\u0131 i\u00e7in saklamalar\u0131 gerekmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>T\u00fcrkiye\u2019de Bulunan Varl\u0131klar Ne Zamana Kadar Bildirilecektir?<\/strong><\/h2>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u2019\u0131ndan yararlanmak isteyen, gelir veya kurum vergi m\u00fckelleflerince sahip olunup ve T\u00fcrkiye\u2019de bulunan ancak kanuni defter kay\u0131tlar\u0131nda yer almayan; para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 ile ta\u015f\u0131nmazlar, gelir veya kurumlar vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olunan vergi dairelerine elektronik ortamda bildiri yapabileceklerdir.<\/p>\n\n\n\n<p>Varl\u0131k bar\u0131\u015f\u0131 kapsam\u0131nda ta\u015f\u0131nmazlar d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n gelir veya kurumlar vergisi, m\u00fckelleflerince banka veya arac\u0131 kurumlardaki hesaplara yat\u0131r\u0131lmas\u0131 gerekir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>T\u00fcrkiye\u2019de Bulunan Varl\u0131klar\u0131n Bildirme S\u00fcresi Ne Kadard\u0131r?<\/strong><\/h2>\n\n\n\n<p>Varl\u0131k bar\u0131\u015f\u0131ndan yararlanmak isteyen ger\u00e7ek ve t\u00fczel ki\u015filer T\u00fcrkiye\u2019de bulunan varl\u0131klar\u0131n\u0131 en ge\u00e7 30 Haziran 2022 tarihine kadar T\u00fcrkiye\u2019deki banka ve arac\u0131 kurumlara bildirmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>T\u00fcrkiye\u2019ye Getirilen Varl\u0131klar\u0131n Vergi Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc Bulunuyor Mu?<\/strong><\/h2>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u0131 kapsam\u0131nda T\u00fcrkiye\u2019ye getirilen varl\u0131klar\u0131n herhangi bir vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunmamaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Varl\u0131klar\u0131n Elden \u00c7\u0131kar\u0131lmas\u0131 Halinde Do\u011fan Zararlar \u0130ndirim Olarak Kabul Edilir Mi?<\/strong><\/h2>\n\n\n\n<p>T\u00fcrkiye\u2019ye getirilerek kay\u0131t edilen varl\u0131klar\u0131n daha sonra elden \u00e7\u0131kar\u0131lmas\u0131 durumunda do\u011fan zararlar, gelir veya kurumlar vergisi uygulamas\u0131 bak\u0131m\u0131ndan gider veya indirim olarak kabul edilemez.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Varl\u0131k Bar\u0131\u015f\u0131 Kapsam\u0131nda Bildirilen Ta\u015f\u0131nmazlar \u0130\u015fletme Kay\u0131tlar\u0131na Al\u0131nabilir Mi?<\/strong><\/h2>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u0131 kapsam\u0131nda beyan edilen ta\u015f\u0131nmazlar\u0131n ayni sermaye olarak konulmak suretiyle i\u015fletme kay\u0131tlar\u0131na al\u0131nabilir. Sermaye art\u0131r\u0131m karar\u0131n\u0131n beyan tarihi itibariyle al\u0131nm\u0131\u015f olmas\u0131 ve bu karar\u0131n beyan tarihini izleyen onuncu ay\u0131n sonuna kadar ticaret siciline tescil edilmesi kayd\u0131yla bu madde h\u00fck\u00fcmlerinden yararlan\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Varl\u0131k Bar\u0131\u015f\u0131&#8217;n\u0131n \u015eartlar\u0131 Nelerdir?<\/strong><\/h2>\n\n\n\n<p>Bu d\u00fczenlemeden faydalanabilmek i\u00e7in bildirilen varl\u0131klar\u0131n, bildiriminin yap\u0131ld\u0131\u011f\u0131 tarihten 3 ay i\u00e7erisinde T\u00fcrkiye\u2019ye getirilmesi veya T\u00fcrkiye\u2019deki banka ya da arac\u0131 kurumlarda a\u00e7\u0131lacak bir hesaba transfer edilmesi gerekiyor.&nbsp;<\/p>\n\n\n\n<p>Bildirilen varl\u0131klar\u0131n ge\u00e7mi\u015fte belli bir tarih itibariyle var oldu\u011funu ispat etme zorunlulu\u011fu yoktur. Verilen s\u00fcre i\u00e7inde(3 ay) yurda getirilmesi veya kayda al\u0131nmas\u0131 ko\u015fulunun sa\u011flanmas\u0131 gerekmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Varl\u0131k Bar\u0131\u015f\u0131&#8217;ndan Yararlanma S\u00fcresi Ne Kadar?<\/strong><\/h3>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u0131&#8217;ndan yararlanmak isteyen ger\u00e7ek ve t\u00fczel ki\u015filerin yurtd\u0131\u015f\u0131nda bulunan varl\u0131klar\u0131n\u0131 en ge\u00e7 11 Kas\u0131m 2020 tarihinden 30 Haziran 2022 tarihine kadar T\u00fcrkiye\u2019deki banka veya arac\u0131 kurumlara bildirilmesi gerekiyor.<\/p>\n\n\n\n<p>Bu kapsamda kanundan faydalanmak i\u00e7in <a href=\"https:\/\/yurtdisindayiz.com\/yurtdisindan-iban-ile-para-gondermek\/\" data-lasso-id=\"1168\">yurtd\u0131\u015f\u0131ndan T\u00fcrkiye&#8217;ye para g\u00f6nderme<\/a> yaz\u0131m\u0131z\u0131 da en az masrafla en h\u0131zl\u0131 \u015fekilde T\u00fcrkiye&#8217;ye para transferi yapman\u0131z\u0131 sa\u011flamak i\u00e7in tavsiye ederiz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Varl\u0131k Bar\u0131\u015f\u0131&#8217;n\u0131n Avantajlar\u0131 Nelerdir?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Varl\u0131klar\u0131n\u0131n yurtd\u0131\u015f\u0131ndan getirenler herhangi bir vergi \u00f6demeyecek.<\/li><li>Varl\u0131k bar\u0131\u015f\u0131ndan yararlananlar hakk\u0131nda bildirilen bu varl\u0131klar nedeniyle vergi incelemesi ve vergi tarhiyat\u0131 yap\u0131lmayacak.<\/li><li>Bildirilen varl\u0131klar gelir veya kurumlar vergisine tabi tutulmayacak.<\/li><li>\u015eirketler taraf\u0131ndan ortaklara da\u011f\u0131t\u0131lmas\u0131 durumunda kar da\u011f\u0131t\u0131m\u0131na ba\u011fl\u0131 stopaj kesilmeyecek.<\/li><li>Yurtd\u0131\u015f\u0131ndan getirilerek bildirimi yap\u0131lan varl\u0131klar bildirim sonras\u0131nda istenildi\u011fi gibi serbest\u00e7e kullan\u0131labilecek.<\/li><li>Bildirimde bulunan m\u00fckellefler bu varl\u0131klar\u0131n\u0131 yat\u0131r\u0131m yapabilecek ve bunlar\u0131 sermaye olarak da kullanabilecek.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Varl\u0131k Bar\u0131\u015f\u0131 Uzat\u0131ld\u0131 M\u0131?<\/strong><\/h2>\n\n\n\n<p>Kas\u0131m 2020&#8217;de devreye sokulan Varl\u0131k Bar\u0131\u015f\u0131&#8217;n\u0131n 30 Haziran 2021&#8217;de son bulmas\u0131 bekleniyordu fakat Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesiyle Varl\u0131k Bar\u0131\u015f\u0131 6 ay s\u00fcreyle uzat\u0131ld\u0131 ve yurtd\u0131\u015f\u0131ndan vergisiz bir \u015fekilde para getirmek isteyenler bu sayede Varl\u0131k Bar\u0131\u015f\u0131&#8217;ndan y\u0131l sonuna kadar yararlanabilecekti. Ard\u0131ndan Cumhurba\u015fkan\u0131 Varl\u0131k Bar\u0131\u015f\u0131&#8217;n\u0131 6 ayl\u0131k s\u00fcreyle daha uzatarak 30 Haziran 2022&#8217;ye kadar uzatt\u0131.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"960\" height=\"457\" src=\"https:\/\/yurtdisindayiz.com\/wp-content\/uploads\/2021\/01\/varlik-barisi-suresi-uzatilma-karari.jpeg\" alt=\"varlik-barisi-suresi-uzatilma-karari\" class=\"wp-image-3495\" srcset=\"https:\/\/yurtdisindayiz.com\/wp-content\/uploads\/2021\/01\/varlik-barisi-suresi-uzatilma-karari.jpeg 960w, https:\/\/yurtdisindayiz.com\/wp-content\/uploads\/2021\/01\/varlik-barisi-suresi-uzatilma-karari-300x143.jpeg 300w, https:\/\/yurtdisindayiz.com\/wp-content\/uploads\/2021\/01\/varlik-barisi-suresi-uzatilma-karari-768x366.jpeg 768w\" sizes=\"auto, (max-width: 960px) 100vw, 960px\" \/><\/figure>\n\n\n\n<p><strong>Haziran 2022&#8217;de son durumu bildirmek ad\u0131na yaz\u0131m\u0131z tekrar g\u00fcncelleyece\u011fiz.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Varl\u0131k Bar\u0131\u015f\u0131; ger\u00e7ek ve t\u00fczel ki\u015filerin yurtd\u0131\u015f\u0131ndaki varl\u0131klar\u0131n yurda getirilerek milli ekonomiye kazand\u0131r\u0131lmas\u0131d\u0131r. \u0130lk kez 2008\u2019de \u00e7\u0131kar\u0131lan Varl\u0131k Bar\u0131\u015f\u0131 haz\u0131rlanan &#8230; <a title=\"Varl\u0131k Bar\u0131\u015f\u0131 Nedir?\" class=\"read-more\" href=\"https:\/\/yurtdisindayiz.com\/varlik-barisi-nedir\/\" aria-label=\"More on Varl\u0131k Bar\u0131\u015f\u0131 Nedir?\">Devam\u0131 \u0130\u00e7in<\/a><\/p>\n","protected":false},"author":1,"featured_media":2388,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-yurtdisinda-yasamak","resize-featured-image"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Varl\u0131k Bar\u0131\u015f\u0131 Nedir? 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