{"id":65485,"date":"2026-06-09T15:52:34","date_gmt":"2026-06-09T19:52:34","guid":{"rendered":"https:\/\/www.manaycpa.com\/?page_id=65485"},"modified":"2026-06-10T11:04:38","modified_gmt":"2026-06-10T15:04:38","slug":"amerikada-turk-muhasebeci","status":"publish","type":"page","link":"https:\/\/www.manaycpa.com\/tr\/amerikada-turk-muhasebeci\/","title":{"rendered":"Amerika&#8217;da T\u00fcrk Muhasebeci | Manay CPA"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; top_section_title=&#8221;&#8221; bottom_section_title=&#8221;&#8221;][vc_column][vc_column_text css=&#8221;&#8221;]<style id=\"manay-lp-style\">\r\n\r\n.page-id-65485 nav.navbar,\r\n.page-id-65485 .navbar-fixed-top,\r\n.page-id-65485 #mega-menu-wrap-header-menu,\r\n.page-id-65485 footer#footer,\r\n.page-id-65485 .back-to-top,\r\n.page-id-65485 .breadcrumbs,\r\n.page-id-65485 .entry-header,\r\n.page-id-65485 #cro-mobile-sticky { display: none !important; 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flex-wrap: wrap; margin-bottom: 34px; }\r\n.mlp-hero-trust { display: flex; gap: 26px; flex-wrap: wrap; }\r\n.mlp-hero-trust > div { display: flex; align-items: center; gap: 10px; font-size: 14.5px; color: rgba(255,255,255,.85); }\r\n.mlp-hero-trust svg { flex: 0 0 auto; }\r\n\r\n.mlp-hero-card {\r\n  background: rgba(255,255,255,.06);\r\n  border: 1px solid rgba(255,255,255,.14);\r\n  backdrop-filter: blur(12px);\r\n  border-radius: 22px; padding: 30px;\r\n  box-shadow: var(--mlp-shadow-lg);\r\n}\r\n.mlp-hero-card h3 { color:#fff; font-size: 21px; margin-bottom: 6px; }\r\n.mlp-hero-card p.mlp-card-sub { color: rgba(255,255,255,.7); font-size: 14.5px; margin-bottom: 20px; }\r\n.mlp-hero-stats { display:grid; grid-template-columns: repeat(3,1fr); gap: 14px; margin-top: 24px; padding-top: 22px; border-top: 1px solid rgba(255,255,255,.12); }\r\n.mlp-hero-stats .mlp-stat { text-align:center; }\r\n.mlp-hero-stats .mlp-stat b { display:block; font-family: var(--mlp-font-display); font-size: 26px; color: var(--mlp-gold-lt); font-weight: 700; }\r\n.mlp-hero-stats .mlp-stat span { font-size: 12.5px; color: rgba(255,255,255,.7); }\r\n\r\n.mlp-steps { display: grid; grid-template-columns: repeat(4,1fr); gap: 22px; margin-top: 48px; }\r\n.mlp-step {\r\n  position: relative; background: #fff; border: 1px solid var(--mlp-line);\r\n  border-radius: var(--mlp-radius); padding: 30px 24px 26px;\r\n  transition: transform .3s, box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-step:hover { transform: translateY(-6px); box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\r\n.mlp-step-num {\r\n  width: 46px; height: 46px; border-radius: 12px;\r\n  display: grid; place-items: center; font-family: var(--mlp-font-display);\r\n  font-weight: 700; font-size: 20px; color: #fff;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\r\n  margin-bottom: 18px;\r\n}\r\n.mlp-step h5 { font-size: 17px; margin-bottom: 8px; }\r\n.mlp-step p { font-size: 14.5px; color: var(--mlp-muted); }\r\n.mlp-step::after {\r\n  content:\"\"; position:absolute; top: 52px; right: -13px; width: 22px; height: 2px;\r\n  background: var(--mlp-line);\r\n}\r\n.mlp-step:last-child::after { display:none; }\r\n.mlp-steps-cta { text-align:center; margin-top: 40px; }\r\n\r\n.mlp-why-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 26px; margin-top: 46px; }\r\n.mlp-why-card {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\r\n  padding: 34px 28px; transition: transform .3s, box-shadow .3s;\r\n}\r\n.mlp-why-card:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\r\n.mlp-why-ic {\r\n  width: 56px; height:56px; border-radius: 14px; display:grid; place-items:center;\r\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(4,30,66,.08));\r\n  margin-bottom: 20px;\r\n}\r\n.mlp-why-card h4 { font-size: 19px; margin-bottom: 10px; }\r\n.mlp-why-card p { font-size: 15px; color: var(--mlp-muted); }\r\n\r\n.mlp-feat-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 20px; margin-top: 46px; }\r\n.mlp-feat {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius-sm);\r\n  padding: 28px 24px; position: relative; overflow: hidden;\r\n  transition: transform .3s, box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-feat::before {\r\n  content:\"\"; position:absolute; left:0; top:0; bottom:0; width:4px;\r\n  background: linear-gradient(var(--mlp-blue), var(--mlp-gold)); transform: scaleY(0);\r\n  transform-origin: top; transition: transform .3s;\r\n}\r\n.mlp-feat:hover { transform: translateY(-4px); box-shadow: var(--mlp-shadow); border-color: transparent; }\r\n.mlp-feat:hover::before { transform: scaleY(1); }\r\n.mlp-feat-ic {\r\n  width: 50px; height:50px; border-radius: 12px; display:grid; place-items:center;\r\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); margin-bottom: 16px;\r\n}\r\n.mlp-feat h5 { font-size: 17px; margin-bottom: 8px; }\r\n.mlp-feat p { font-size: 14.5px; color: var(--mlp-muted); }\r\n\r\n.mlp-aud-grid { display:grid; grid-template-columns: repeat(4,1fr); gap: 20px; margin-top: 46px; }\r\n.mlp-aud {\r\n  border-radius: var(--mlp-radius); padding: 30px 24px; color:#fff; position:relative; overflow:hidden;\r\n  background: linear-gradient(155deg, var(--mlp-navy), var(--mlp-navy-2));\r\n  min-height: 200px; display:flex; flex-direction:column; justify-content:flex-end;\r\n  transition: transform .3s;\r\n}\r\n.mlp-aud:hover { transform: translateY(-5px); }\r\n.mlp-aud::after {\r\n  content:\"\"; position:absolute; right:-30px; top:-30px; width:120px; height:120px; border-radius:50%;\r\n  background: radial-gradient(circle, rgba(251,177,28,.35), transparent 70%);\r\n}\r\n.mlp-aud-ic { position:absolute; top:24px; left:24px; opacity:.9; }\r\n.mlp-aud h5 { color:#fff; font-size: 18px; margin-bottom: 8px; position:relative; z-index:2; }\r\n.mlp-aud p { color: rgba(255,255,255,.78); font-size: 14px; position:relative; z-index:2; }\r\n\r\n.mlp-bento {\r\n  display: grid; grid-template-columns: repeat(3, 1fr); grid-auto-rows: 248px;\r\n  gap: 22px; margin-top: 46px; text-align: left;\r\n}\r\n.mlp-bento-card {\r\n  position: relative; overflow: hidden; border-radius: 28px;\r\n  padding: 32px; display: flex; flex-direction: column;\r\n  border: 0; transition: transform .35s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), box-shadow .35s;\r\n}\r\n.mlp-bento-card:hover { transform: translateY(-6px); box-shadow: var(--mlp-shadow-lg); }\r\n\r\n.mlp-bento-card.is--tall { grid-row: span 2; }\r\n.mlp-bento-card.is--wide { grid-column: span 2; }\r\n\r\n.mlp-bento-card.is--navy { background: var(--mlp-navy); color:#fff; }\r\n.mlp-bento-card.is--blue { background: #5b7fb9; color:#fff; }\r\n.mlp-bento-card.is--amber { background: linear-gradient(160deg, #FFE6B4, #FFCE6B); color: var(--mlp-navy); }\r\n.mlp-bento-card.is--soft { background: #f4f0ea; }\r\n.mlp-bento-card.is--white { background: #eef3f8; }\r\n\r\n.mlp-bento-ic {\r\n  width: 56px; height: 56px; border-radius: 16px; display:grid; place-items:center; flex:0 0 auto;\r\n  margin-bottom: auto; background: var(--mlp-gold);\r\n}\r\n.mlp-bento-ic svg { width: 28px; height: 28px; }\r\n.mlp-bento-ic svg [stroke] { stroke: var(--mlp-navy); }\r\n.mlp-bento-ic svg [fill]:not([fill=\"none\"]) { fill: var(--mlp-navy); }\r\n\r\n.mlp-bento-card h3 { font-size: 23px; font-weight: 800; margin: 20px 0 9px; line-height:1.15; letter-spacing:-.01em; }\r\n.mlp-bento-card.is--navy h3, .mlp-bento-card.is--blue h3 { color:#fff; }\r\n.mlp-bento-card.is--amber h3 { color: var(--mlp-navy); }\r\n.mlp-bento-card p { font-size: 15.5px; margin: 0; line-height:1.55; }\r\n.mlp-bento-card.is--navy p, .mlp-bento-card.is--blue p { color: rgba(255,255,255,.85); }\r\n.mlp-bento-card.is--amber p { color: rgba(4,30,66,.78); }\r\n.mlp-bento-card.is--soft p, .mlp-bento-card.is--white p { color: #4a5666; }\r\n\r\n.mlp-bento-stat { font-family: var(--mlp-font-display); font-weight: 800; font-size: 48px; line-height:1; color: var(--mlp-gold); margin: 18px 0 6px; }\r\n.mlp-bento-card.is--amber .mlp-bento-stat { color: var(--mlp-navy); }\r\n.mlp-bento-card > * { position: relative; z-index: 1; }\r\n@media (max-width: 860px) {\r\n  .mlp-bento { grid-template-columns: repeat(2, 1fr); grid-auto-rows: 190px; }\r\n  .mlp-bento-card.is--tall { grid-row: span 2; }\r\n  .mlp-bento-card.is--wide { grid-column: span 2; }\r\n  .mlp-bento-card h3 { font-size: 22px; }\r\n}\r\n@media (max-width: 560px) {\r\n  .mlp-bento { grid-template-columns: 1fr; grid-auto-rows: auto; }\r\n  .mlp-bento-card { min-height: 200px; padding: 28px; }\r\n  .mlp-bento-card.is--tall, .mlp-bento-card.is--wide { grid-row: auto; grid-column: auto; }\r\n}\r\n\r\n.mlp-bento-card.is--photo {\r\n  color:#fff; justify-content: flex-end;\r\n}\r\n.mlp-bento-card.is--photo .mlp-bento-photo {\r\n  position:absolute; inset:0; z-index:0; width:100%; height:100%; object-fit:cover;\r\n}\r\n.mlp-bento-card.is--photo::after {\r\n  content:\"\"; position:absolute; inset:0; z-index:0;\r\n  background: linear-gradient(to top, rgba(4,30,66,.92) 0%, rgba(4,30,66,.5) 42%, rgba(4,30,66,.08) 100%);\r\n}\r\n.mlp-bento-card.is--photo > * { position:relative; z-index:1; }\r\n\r\n.mlp-bento-card.is--photo .mlp-bento-ic { background: var(--mlp-gold); }\r\n.mlp-bento-card.is--photo h3 { color:#fff; }\r\n.mlp-bento-card.is--photo p { color: rgba(255,255,255,.88); }\r\n.mlp-bento-card.is--photo .mlp-bento-stat { color: var(--mlp-gold); }\r\n\r\n.mlp-bento-scene { position:absolute; inset:0; z-index:0; width:100%; height:100%; }\r\n\r\n.mlp-split { display:grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items:center; }\r\n.mlp-split + .mlp-split { margin-top: 80px; }\r\n.mlp-split--rev .mlp-split-media { order: -1; }\r\n.mlp-split-media {\r\n  border-radius: var(--mlp-radius); min-height: 340px; position:relative; overflow:hidden;\r\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\r\n  border:1px solid var(--mlp-line); display:grid; place-items:center;\r\n}\r\n.mlp-split-media .mlp-media-badge {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size: 54px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\r\n  -webkit-background-clip:text; background-clip:text; -webkit-text-fill-color:transparent;\r\n}\r\n.mlp-split h3 { font-size: clamp(24px,3vw,32px); margin-bottom: 16px; }\r\n.mlp-split p { color: var(--mlp-muted); margin-bottom: 18px; }\r\n.mlp-checklist { list-style:none; }\r\n.mlp-checklist li { display:flex; gap:12px; align-items:flex-start; margin-bottom: 12px; font-size: 15.5px; color: var(--mlp-ink); }\r\n.mlp-checklist li svg { flex:0 0 auto; margin-top: 3px; }\r\n\r\n.mlp-sol-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 22px; margin-top: 40px; }\r\n.mlp-sol {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\r\n  padding: 30px 26px; text-align:center; transition: transform .3s, box-shadow .3s;\r\n}\r\n.mlp-sol:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\r\n.mlp-sol-ic {\r\n  width: 64px; height:64px; border-radius: 18px; margin: 0 auto 18px;\r\n  display:grid; place-items:center;\r\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(251,177,28,.12));\r\n  color: var(--mlp-navy);\r\n}\r\n.mlp-sol h5 { font-size: 18px; margin-bottom: 10px; }\r\n.mlp-sol p { font-size: 14.5px; color: var(--mlp-muted); }\r\n\r\n.mlp-form-section {\r\n  background:\r\n    radial-gradient(900px 500px at 90% 10%, rgba(15,79,168,.22), transparent 60%),\r\n    linear-gradient(160deg, #041E42, #0E3F83);\r\n  color:#fff; padding: 90px 0;\r\n}\r\n.mlp-form-grid { display:grid; grid-template-columns: 1fr 1fr; gap: 50px; align-items:center; }\r\n.mlp-form-copy h2 { color:#fff; font-size: clamp(28px,4vw,40px); margin-bottom: 18px; }\r\n.mlp-form-copy p { color: rgba(255,255,255,.82); font-size: 17px; margin-bottom: 26px; }\r\n.mlp-form-points { list-style:none; }\r\n.mlp-form-points li { display:flex; gap:12px; align-items:center; margin-bottom:14px; font-size: 15.5px; color: rgba(255,255,255,.9); }\r\n.mlp-form-box {\r\n  background:#fff; border-radius: 22px; padding: 36px; box-shadow: var(--mlp-shadow-lg);\r\n}\r\n.mlp-form-box h3 { font-size: 22px; margin-bottom: 6px; }\r\n.mlp-form-box p.mlp-fsub { color: var(--mlp-muted); font-size: 15px; margin-bottom: 22px; }\r\n\r\n.mlp-form-box .hbspt-form { font-family: var(--mlp-font-body); }\r\n.mlp-form-placeholder {\r\n  border: 2px dashed var(--mlp-line); border-radius: 12px; padding: 40px 24px;\r\n  text-align:center; color: var(--mlp-muted); font-size: 14.5px; line-height:1.7;\r\n}\r\n\r\n.mlp-faq-wrap { max-width: 860px; margin: 46px auto 0; }\r\n.mlp-faq {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\r\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-faq[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\r\n.mlp-faq summary {\r\n  list-style:none; cursor:pointer; padding: 22px 26px; display:flex;\r\n  align-items:center; justify-content:space-between; gap: 16px;\r\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 16.5px; color: var(--mlp-navy);\r\n}\r\n.mlp-faq summary::-webkit-details-marker { display:none; }\r\n.mlp-faq summary .mlp-faq-ic {\r\n  flex:0 0 auto; width: 28px; height:28px; border-radius: 8px; display:grid; place-items:center;\r\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\r\n}\r\n.mlp-faq[open] summary .mlp-faq-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\r\n.mlp-faq-body { padding: 0 26px 24px; color: var(--mlp-muted); font-size: 15.5px; }\r\n.mlp-faq-contact { display:grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-top: 22px; }\r\n.mlp-faq-contact a {\r\n  display:flex; align-items:center; gap:12px; padding: 18px 22px; border-radius: 14px;\r\n  background:#fff; border:1px solid var(--mlp-line); font-family: var(--mlp-font-display);\r\n  font-weight:600; color: var(--mlp-navy); transition: transform .25s, box-shadow .25s;\r\n}\r\n.mlp-faq-contact a:hover { transform: translateY(-3px); box-shadow: var(--mlp-shadow); }\r\n\r\n.mlp-article { max-width: 820px; margin: 0 auto; }\r\n.mlp-article h2 {\r\n  font-size: clamp(24px,3.2vw,32px); margin: 48px 0 18px; padding-top: 12px;\r\n}\r\n.mlp-article h2:first-child { margin-top: 0; }\r\n.mlp-article h3 { font-size: 22px; margin: 34px 0 14px; }\r\n.mlp-article h4 { font-size: 18px; margin: 24px 0 12px; color: var(--mlp-navy-2); }\r\n.mlp-article p { margin-bottom: 18px; color: #34404f; }\r\n.mlp-article ul { margin: 0 0 22px; padding-left: 4px; list-style:none; }\r\n.mlp-article ul li {\r\n  position:relative; padding-left: 30px; margin-bottom: 11px; color:#34404f;\r\n}\r\n.mlp-article ul li::before {\r\n  content:\"\"; position:absolute; left:0; top:9px; width: 16px; height:16px; border-radius:5px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\r\n}\r\n.mlp-article ul li::after {\r\n  content:\"\"; position:absolute; left:5px; top:13px; width:5px; height:8px;\r\n  border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg);\r\n}\r\n.mlp-article a { font-weight:600; border-bottom: 1px solid rgba(15,79,168,.3); }\r\n.mlp-article a:hover { border-color: var(--mlp-blue); }\r\n.mlp-article strong { color: var(--mlp-navy); }\r\n\r\n.mlp-footcta {\r\n  text-align:center; padding: 80px 24px;\r\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\r\n}\r\n.mlp-footcta h2 { color: var(--mlp-navy); font-size: clamp(26px,4vw,38px); margin-bottom: 14px; }\r\n.mlp-footcta p { color: rgba(4,30,66,.8); font-size: 18px; margin-bottom: 28px; }\r\n\r\n@media (max-width: 980px) {\r\n  .mlp-hero-grid { grid-template-columns: 1fr; gap: 40px; }\r\n  .mlp-steps { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-step::after { display:none; }\r\n  .mlp-why-grid { grid-template-columns: 1fr; }\r\n  .mlp-feat-grid { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-aud-grid { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-split, .mlp-form-grid { grid-template-columns: 1fr; gap: 32px; }\r\n  .mlp-split--rev .mlp-split-media { order: 0; }\r\n  .mlp-sol-grid { grid-template-columns: 1fr; }\r\n}\r\n\r\n.mlp-journey { position: relative; }\r\n\r\n.mlp-journey-track { position: relative; }\r\n\r\n.mlp-journey-pin {\r\n  position: sticky; top: 0; height: 100vh; min-height: 600px;\r\n  display: flex; align-items: center; overflow: hidden;\r\n}\r\n.mlp-journey-pin-inner {\r\n  width: 100%; max-width: 1180px; margin: 0 auto; padding: 0 24px;\r\n  display: grid; grid-template-columns: 1fr 1fr; gap: 60px; align-items: center;\r\n}\r\n\r\n.mlp-journey-progress {\r\n  position: absolute; top: 7vh; left: 50%; transform: translateX(-50%);\r\n  display: flex; gap: 10px; z-index: 3;\r\n}\r\n.mlp-journey-progress span {\r\n  width: 36px; height: 4px; border-radius: 4px; background: var(--mlp-line);\r\n  overflow: hidden; position: relative;\r\n}\r\n.mlp-journey-progress span::after {\r\n  content:\"\"; position:absolute; inset:0; width:0; background: var(--mlp-gold);\r\n  transition: width .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-journey-progress span.is-done::after { width:100%; }\r\n.mlp-journey-progress span.is-active::after { width:100%; }\r\n\r\n.mlp-journey-steps { position: relative; min-height: 280px; }\r\n.mlp-jstep {\r\n  position: absolute; inset: 0; display: flex; gap: 22px;\r\n  opacity: 0; visibility: hidden; transform: translateY(30px);\r\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n  pointer-events: none;\r\n}\r\n.mlp-jstep.is-active { opacity: 1; visibility: visible; transform: translateY(0); pointer-events: auto; }\r\n.mlp-jstep.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px); }\r\n.mlp-jstep-rail {\r\n  flex: 0 0 auto; width: 4px; border-radius: 4px; align-self: stretch;\r\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\r\n}\r\n.mlp-jstep-body { flex: 1; }\r\n.mlp-jstep-head { display: flex; align-items: center; gap: 14px; margin-bottom: 12px; }\r\n.mlp-jstep-num {\r\n  flex:0 0 auto; width: 48px; height:48px; border-radius: 13px; display:grid; place-items:center;\r\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 19px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); color:#fff;\r\n}\r\n.mlp-jstep-tag {\r\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 11px; letter-spacing: .1em;\r\n  text-transform: uppercase; padding: 5px 12px; border-radius: 100px;\r\n}\r\n.mlp-jstep-tag.is--before { color: var(--mlp-blue); background: rgba(15,79,168,.1); }\r\n.mlp-jstep-tag.is--after  { color: #b07d00; background: rgba(251,177,28,.16); }\r\n.mlp-jstep-phase {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\r\n  text-transform:uppercase; color: var(--mlp-muted); margin-bottom: 14px;\r\n}\r\n.mlp-jstep h4 { font-size: clamp(24px, 3vw, 32px); margin-bottom: 14px; }\r\n.mlp-jstep p { font-size: 16px; color: var(--mlp-muted); margin: 0; line-height:1.7; }\r\n.mlp-jstep-cta { margin-top: 22px; }\r\n\r\n.mlp-journey-visual {\r\n  position: relative; height: 64vh; max-height: 520px;\r\n  border-radius: 24px; overflow: hidden;\r\n  background: linear-gradient(160deg, var(--mlp-navy) 0%, var(--mlp-navy-2) 100%);\r\n  box-shadow: var(--mlp-shadow-lg);\r\n}\r\n.mlp-journey-visual::before {\r\n  content:\"\"; position:absolute; inset:0;\r\n  background-image:\r\n    linear-gradient(rgba(255,255,255,.045) 1px, transparent 1px),\r\n    linear-gradient(90deg, rgba(255,255,255,.045) 1px, transparent 1px);\r\n  background-size: 44px 44px;\r\n  mask-image: radial-gradient(420px 320px at 60% 35%, #000, transparent 75%);\r\n}\r\n.mlp-jscene {\r\n  position: absolute; inset: 0; display: flex; flex-direction: column;\r\n  align-items: center; justify-content: center; gap: 22px; padding: 40px; text-align: center;\r\n  opacity: 0; visibility: hidden; transform: translateY(30px) scale(.94);\r\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-jscene.is-active { opacity: 1; visibility: visible; transform: translateY(0) scale(1); }\r\n.mlp-jscene.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px) scale(.94); }\r\n.mlp-jscene-badge {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.12em;\r\n  text-transform:uppercase; padding:7px 18px; border-radius:100px;\r\n  color: var(--mlp-navy); background: var(--mlp-gold);\r\n}\r\n.mlp-jscene-ring {\r\n  width: 150px; height:150px; border-radius:50%; display:grid; place-items:center;\r\n  background: radial-gradient(circle at 50% 40%, rgba(251,177,28,.22), transparent 70%);\r\n  border: 1.5px solid rgba(255,255,255,.12); position: relative;\r\n}\r\n.mlp-jscene-ring::after {\r\n  content:\"\"; position:absolute; inset:-1.5px; border-radius:50%;\r\n  border: 2px solid transparent; border-top-color: var(--mlp-gold); border-right-color: var(--mlp-gold);\r\n  animation: mlp-spin 8s linear infinite;\r\n}\r\n@keyframes mlp-spin { to { transform: rotate(360deg); } }\r\n.mlp-jscene-ring svg { width: 64px; height:64px; }\r\n.mlp-jscene h5 { color:#fff; font-size: 22px; margin: 0; }\r\n.mlp-jscene p { color: rgba(255,255,255,.7); font-size: 15px; max-width: 320px; margin: 0; }\r\n.mlp-jscene-step { color: var(--mlp-gold); font-family: var(--mlp-font-display); font-weight:700; font-size:14px; }\r\n\r\n@media (max-width: 900px) {\r\n  .mlp-journey-track { height: auto !important; }\r\n  .mlp-journey-pin { position: static; height: auto; min-height: 0; display: block; padding: 0; }\r\n  .mlp-journey-pin-inner { grid-template-columns: 1fr; gap: 0; padding: 0; }\r\n  .mlp-journey-progress { display: none; }\r\n  .mlp-journey-visual { display: none; }\r\n  .mlp-journey-steps { position: static; min-height: 0; display: flex; flex-direction: column; gap: 14px; }\r\n  .mlp-jstep {\r\n    position: static; opacity: 1; visibility: visible; transform: none; pointer-events: auto;\r\n    background:#fff; border:1px solid var(--mlp-line); border-radius:14px; padding: 22px;\r\n  }\r\n  .mlp-jstep.is-prev { opacity: 1; visibility: visible; transform: none; }\r\n  .mlp-jstep h4 { font-size: 21px; }\r\n  .mlp-jstep p { font-size: 15px; }\r\n}\r\n\r\n.mlp-split { display:grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items:center; }\r\n.mlp-split + .mlp-split { margin-top: 80px; }\r\n.mlp-split--rev .mlp-split-media { order: -1; }\r\n.mlp-split-media {\r\n  border-radius: var(--mlp-radius); min-height: 340px; position:relative; overflow:hidden;\r\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\r\n  border:1px solid var(--mlp-line); display:grid; place-items:center;\r\n}\r\n.mlp-split-media .mlp-media-badge {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size: 54px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\r\n  -webkit-background-clip:text; background-clip:text; -webkit-text-fill-color:transparent;\r\n}\r\n.mlp-split h3 { font-size: clamp(24px,3vw,32px); margin-bottom: 16px; }\r\n.mlp-split p { color: var(--mlp-muted); margin-bottom: 18px; }\r\n.mlp-checklist { list-style:none; }\r\n.mlp-checklist li { display:flex; gap:12px; align-items:flex-start; margin-bottom: 12px; font-size: 15.5px; color: var(--mlp-ink); }\r\n.mlp-checklist li svg { flex:0 0 auto; margin-top: 3px; }\r\n\r\n.mlp-sol-grid { display:grid; grid-template-columns: repeat(3,1fr); gap: 22px; margin-top: 40px; }\r\n.mlp-sol {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\r\n  padding: 30px 26px; text-align:center; transition: transform .3s, box-shadow .3s;\r\n}\r\n.mlp-sol:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\r\n.mlp-sol-ic {\r\n  width: 64px; height:64px; border-radius: 18px; margin: 0 auto 18px;\r\n  display:grid; place-items:center;\r\n  background: linear-gradient(135deg, rgba(15,79,168,.12), rgba(251,177,28,.12));\r\n  color: var(--mlp-navy);\r\n}\r\n.mlp-sol h5 { font-size: 18px; margin-bottom: 10px; }\r\n.mlp-sol p { font-size: 14.5px; color: var(--mlp-muted); }\r\n\r\n.mlp-form-section {\r\n  background:\r\n    radial-gradient(900px 500px at 90% 10%, rgba(15,79,168,.22), transparent 60%),\r\n    linear-gradient(160deg, #041E42, #0E3F83);\r\n  color:#fff; padding: 90px 0;\r\n}\r\n.mlp-form-grid { display:grid; grid-template-columns: 1fr 1fr; gap: 50px; align-items:center; }\r\n.mlp-form-copy h2 { color:#fff; font-size: clamp(28px,4vw,40px); margin-bottom: 18px; }\r\n.mlp-form-copy p { color: rgba(255,255,255,.82); font-size: 17px; margin-bottom: 26px; }\r\n.mlp-form-points { list-style:none; }\r\n.mlp-form-points li { display:flex; gap:12px; align-items:center; margin-bottom:14px; font-size: 15.5px; color: rgba(255,255,255,.9); }\r\n.mlp-form-box {\r\n  background:#fff; border-radius: 22px; padding: 36px; box-shadow: var(--mlp-shadow-lg);\r\n}\r\n.mlp-form-box h3 { font-size: 22px; margin-bottom: 6px; }\r\n.mlp-form-box p.mlp-fsub { color: var(--mlp-muted); font-size: 15px; margin-bottom: 22px; }\r\n\r\n.mlp-form-box .hbspt-form { font-family: var(--mlp-font-body); }\r\n.mlp-form-placeholder--dark { border-color: rgba(255,255,255,.25); color: rgba(255,255,255,.7); }\r\n.mlp-form-placeholder--dark strong { color:#fff; }\r\n.mlp-hero-card--form { padding: 28px; }\r\n.mlp-form-placeholder {\r\n  border: 2px dashed var(--mlp-line); border-radius: 12px; padding: 40px 24px;\r\n  text-align:center; color: var(--mlp-muted); font-size: 14.5px; line-height:1.7;\r\n}\r\n\r\n.mlp-faq-wrap { max-width: 860px; margin: 46px auto 0; }\r\n.mlp-faq {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\r\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-faq[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.3); }\r\n.mlp-faq summary {\r\n  list-style:none; cursor:pointer; padding: 22px 26px; display:flex;\r\n  align-items:center; justify-content:space-between; gap: 16px;\r\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 16.5px; color: var(--mlp-navy);\r\n}\r\n.mlp-faq summary::-webkit-details-marker { display:none; }\r\n.mlp-faq summary .mlp-faq-ic {\r\n  flex:0 0 auto; width: 28px; height:28px; border-radius: 8px; display:grid; place-items:center;\r\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\r\n}\r\n.mlp-faq[open] summary .mlp-faq-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\r\n.mlp-faq-body { padding: 0 26px 24px; color: var(--mlp-muted); font-size: 15.5px; }\r\n.mlp-faq-contact { display:grid; grid-template-columns: 1fr 1fr; gap: 16px; margin-top: 22px; }\r\n.mlp-faq-contact a {\r\n  display:flex; align-items:center; gap:12px; padding: 18px 22px; border-radius: 14px;\r\n  background:#fff; border:1px solid var(--mlp-line); font-family: var(--mlp-font-display);\r\n  font-weight:600; color: var(--mlp-navy); transition: transform .25s, box-shadow .25s;\r\n}\r\n.mlp-faq-contact a:hover { transform: translateY(-3px); box-shadow: var(--mlp-shadow); }\r\n\r\n.mlp-article { max-width: 820px; margin: 0 auto; }\r\n.mlp-article h2 {\r\n  font-size: clamp(24px,3.2vw,32px); margin: 48px 0 18px; padding-top: 12px;\r\n}\r\n.mlp-article h2:first-child { margin-top: 0; }\r\n.mlp-article h3 { font-size: 22px; margin: 34px 0 14px; }\r\n.mlp-article h4 { font-size: 18px; margin: 24px 0 12px; color: var(--mlp-navy-2); }\r\n.mlp-article p { margin-bottom: 18px; color: #34404f; }\r\n.mlp-article ul { margin: 0 0 22px; padding-left: 4px; list-style:none; }\r\n.mlp-article ul li {\r\n  position:relative; padding-left: 30px; margin-bottom: 11px; color:#34404f;\r\n}\r\n.mlp-article ul li::before {\r\n  content:\"\"; position:absolute; left:0; top:9px; width: 16px; height:16px; border-radius:5px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy));\r\n}\r\n.mlp-article ul li::after {\r\n  content:\"\"; position:absolute; left:5px; top:13px; width:5px; height:8px;\r\n  border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg);\r\n}\r\n.mlp-article a { font-weight:600; border-bottom: 1px solid rgba(15,79,168,.3); }\r\n.mlp-article a:hover { border-color: var(--mlp-blue); }\r\n.mlp-article strong { color: var(--mlp-navy); }\r\n\r\n.mlp-footcta {\r\n  text-align:center; padding: 80px 24px;\r\n  background: linear-gradient(135deg, var(--mlp-gold-lt), var(--mlp-gold));\r\n}\r\n.mlp-footcta h2 { color: var(--mlp-navy); font-size: clamp(26px,4vw,38px); margin-bottom: 14px; }\r\n.mlp-footcta p { color: rgba(4,30,66,.8); font-size: 18px; margin-bottom: 28px; }\r\n\r\n@media (max-width: 980px) {\r\n  .mlp-hero-grid { grid-template-columns: 1fr; gap: 40px; }\r\n  .mlp-steps { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-step::after { display:none; }\r\n  .mlp-why-grid { grid-template-columns: 1fr; }\r\n  .mlp-feat-grid { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-aud-grid { grid-template-columns: repeat(2,1fr); }\r\n  .mlp-split, .mlp-form-grid { grid-template-columns: 1fr; gap: 32px; }\r\n  .mlp-split--rev .mlp-split-media { order: 0; }\r\n  .mlp-sol-grid { grid-template-columns: 1fr; }\r\n}\r\n\r\n.mlp-journey { position: relative; }\r\n\r\n.mlp-journey-track { position: relative; }\r\n\r\n.mlp-journey-pin {\r\n  position: sticky; top: 0; height: 100vh; min-height: 600px;\r\n  display: flex; align-items: center; overflow: hidden;\r\n}\r\n.mlp-journey-pin-inner {\r\n  width: 100%; max-width: 1180px; margin: 0 auto; padding: 0 24px;\r\n  display: grid; grid-template-columns: 1fr 1fr; gap: 60px; align-items: center;\r\n}\r\n\r\n.mlp-journey-progress {\r\n  position: absolute; top: 7vh; left: 50%; transform: translateX(-50%);\r\n  display: flex; gap: 10px; z-index: 3;\r\n}\r\n.mlp-journey-progress span {\r\n  width: 36px; height: 4px; border-radius: 4px; background: var(--mlp-line);\r\n  overflow: hidden; position: relative;\r\n}\r\n.mlp-journey-progress span::after {\r\n  content:\"\"; position:absolute; inset:0; width:0; background: var(--mlp-gold);\r\n  transition: width .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-journey-progress span.is-done::after { width:100%; }\r\n.mlp-journey-progress span.is-active::after { width:100%; }\r\n\r\n.mlp-journey-steps { position: relative; min-height: 280px; }\r\n.mlp-jstep {\r\n  position: absolute; inset: 0; display: flex; gap: 22px;\r\n  opacity: 0; visibility: hidden; transform: translateY(30px);\r\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n  pointer-events: none;\r\n}\r\n.mlp-jstep.is-active { opacity: 1; visibility: visible; transform: translateY(0); pointer-events: auto; }\r\n.mlp-jstep.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px); }\r\n.mlp-jstep-rail {\r\n  flex: 0 0 auto; width: 4px; border-radius: 4px; align-self: stretch;\r\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\r\n}\r\n.mlp-jstep-body { flex: 1; }\r\n.mlp-jstep-head { display: flex; align-items: center; gap: 14px; margin-bottom: 12px; }\r\n.mlp-jstep-num {\r\n  flex:0 0 auto; width: 48px; height:48px; border-radius: 13px; display:grid; place-items:center;\r\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 19px;\r\n  background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); color:#fff;\r\n}\r\n.mlp-jstep-tag {\r\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 11px; letter-spacing: .1em;\r\n  text-transform: uppercase; padding: 5px 12px; border-radius: 100px;\r\n}\r\n.mlp-jstep-tag.is--before { color: var(--mlp-blue); background: rgba(15,79,168,.1); }\r\n.mlp-jstep-tag.is--after  { color: #b07d00; background: rgba(251,177,28,.16); }\r\n.mlp-jstep-phase {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\r\n  text-transform:uppercase; color: var(--mlp-muted); margin-bottom: 14px;\r\n}\r\n.mlp-jstep h4 { font-size: clamp(24px, 3vw, 32px); margin-bottom: 14px; }\r\n.mlp-jstep p { font-size: 16px; color: var(--mlp-muted); margin: 0; line-height:1.7; }\r\n.mlp-jstep-cta { margin-top: 22px; }\r\n\r\n.mlp-journey-visual {\r\n  position: relative; height: 64vh; max-height: 520px;\r\n  border-radius: 24px; overflow: hidden;\r\n  background: linear-gradient(160deg, var(--mlp-navy) 0%, var(--mlp-navy-2) 100%);\r\n  box-shadow: var(--mlp-shadow-lg);\r\n}\r\n.mlp-journey-visual::before {\r\n  content:\"\"; position:absolute; inset:0;\r\n  background-image:\r\n    linear-gradient(rgba(255,255,255,.045) 1px, transparent 1px),\r\n    linear-gradient(90deg, rgba(255,255,255,.045) 1px, transparent 1px);\r\n  background-size: 44px 44px;\r\n  mask-image: radial-gradient(420px 320px at 60% 35%, #000, transparent 75%);\r\n}\r\n.mlp-jscene {\r\n  position: absolute; inset: 0; display: flex; flex-direction: column;\r\n  align-items: center; justify-content: center; gap: 22px; padding: 40px; text-align: center;\r\n  opacity: 0; visibility: hidden; transform: translateY(30px) scale(.94);\r\n  transition: opacity .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), transform .5s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-jscene.is-active { opacity: 1; visibility: visible; transform: translateY(0) scale(1); }\r\n.mlp-jscene.is-prev { opacity: 0; visibility: hidden; transform: translateY(-30px) scale(.94); }\r\n.mlp-jscene-badge {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.12em;\r\n  text-transform:uppercase; padding:7px 18px; border-radius:100px;\r\n  color: var(--mlp-navy); background: var(--mlp-gold);\r\n}\r\n.mlp-jscene-ring {\r\n  width: 150px; height:150px; border-radius:50%; display:grid; place-items:center;\r\n  background: radial-gradient(circle at 50% 40%, rgba(251,177,28,.22), transparent 70%);\r\n  border: 1.5px solid rgba(255,255,255,.12); position: relative;\r\n}\r\n.mlp-jscene-ring::after {\r\n  content:\"\"; position:absolute; inset:-1.5px; border-radius:50%;\r\n  border: 2px solid transparent; border-top-color: var(--mlp-gold); border-right-color: var(--mlp-gold);\r\n  animation: mlp-spin 8s linear infinite;\r\n}\r\n@keyframes mlp-spin { to { transform: rotate(360deg); } }\r\n.mlp-jscene-ring svg { width: 64px; height:64px; }\r\n.mlp-jscene h5 { color:#fff; font-size: 22px; margin: 0; }\r\n.mlp-jscene p { color: rgba(255,255,255,.7); font-size: 15px; max-width: 320px; margin: 0; }\r\n.mlp-jscene-step { color: var(--mlp-gold); font-family: var(--mlp-font-display); font-weight:700; font-size:14px; }\r\n\r\n@media (max-width: 900px) {\r\n  .mlp-journey-track { height: auto !important; }\r\n  .mlp-journey-pin { position: static; height: auto; min-height: 0; display: block; padding: 0; }\r\n  .mlp-journey-pin-inner { grid-template-columns: 1fr; gap: 0; padding: 0; }\r\n  .mlp-journey-progress { display: none; }\r\n  .mlp-journey-visual { display: none; }\r\n  .mlp-journey-steps { position: static; min-height: 0; display: flex; flex-direction: column; gap: 14px; }\r\n  .mlp-jstep {\r\n    position: static; opacity: 1; visibility: visible; transform: none; pointer-events: auto;\r\n    background:#fff; border:1px solid var(--mlp-line); border-radius:14px; padding: 22px;\r\n  }\r\n  .mlp-jstep.is-prev { opacity: 1; visibility: visible; transform: none; }\r\n  .mlp-jstep h4 { font-size: 21px; }\r\n  .mlp-jstep p { font-size: 15px; }\r\n}\r\n@media (max-width: 560px) {\r\n  .manay-lp { font-size: 16px; }\r\n  .mlp-section { padding: 60px 0; }\r\n  .mlp-steps, .mlp-feat-grid, .mlp-aud-grid { grid-template-columns: 1fr; }\r\n  .mlp-hero { padding: 80px 0 70px; }\r\n  .mlp-hero-cta { flex-direction: column; }\r\n  .mlp-hero-cta .mlp-btn { width:100%; }\r\n  .mlp-faq-contact { grid-template-columns: 1fr; }\r\n  .mlp-wrap { padding: 0 18px; }\r\n}\r\n\r\n.mlp-on-dark h1, .mlp-on-dark h2, .mlp-on-dark h3,\r\n.mlp-on-dark h4, .mlp-on-dark h5, .mlp-on-dark h6 { color: #fff; }\r\n.mlp-on-dark p { color: rgba(255,255,255,.85); }\r\n.mlp-hero, .mlp-form-section, .mlp-aud { } \r\n\r\n.mlp-nav {\r\n  position: sticky; top: 0; z-index: 200;\r\n  background: #ffffff;\r\n  border-bottom: 1px solid var(--mlp-line);\r\n  transition: background .35s ease, box-shadow .35s ease, border-color .35s ease;\r\n}\r\n.mlp-nav-inner {\r\n  max-width: 1240px; margin: 0 auto; padding: 14px 28px;\r\n  display: flex; align-items: center; justify-content: space-between; gap: 24px;\r\n}\r\n\r\n.mlp-nav-brand {\r\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 20px;\r\n  color: var(--mlp-navy); white-space:nowrap; display:flex; align-items:center; gap:10px;\r\n  transition: color .35s ease;\r\n}\r\n.mlp-nav-brand span { color: var(--mlp-gold); transition: color .35s ease; }\r\n.mlp-nav-brand .mlp-nav-logo {\r\n  width: 34px; height:34px; flex:0 0 auto; display:grid; place-items:center;\r\n  border:1.5px solid var(--mlp-gold); border-radius:7px; transition: border-color .35s ease;\r\n}\r\n.mlp-nav-brand .mlp-nav-logo svg path { transition: stroke .35s ease; }\r\n\r\n.mlp-nav-links { display: flex; gap: 2px; list-style: none; align-items:center; }\r\n.mlp-nav-links a {\r\n  position: relative;\r\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 14.5px;\r\n  color: var(--mlp-navy); padding: 10px 13px; border-radius: 8px;\r\n  transition: color .25s, background .25s; white-space: nowrap;\r\n}\r\n.mlp-nav-links a:hover { color: var(--mlp-gold); }\r\n\r\n.mlp-nav-links a.mlp-active { color: var(--mlp-gold); }\r\n.mlp-nav-links a.mlp-active::after {\r\n  content:\"\"; position:absolute; left:16px; right:16px; bottom:2px; height:2.5px;\r\n  background: var(--mlp-gold); border-radius:2px;\r\n}\r\n\r\n.mlp-nav-cta { display:flex; align-items:center; gap: 12px; }\r\n.mlp-nav-cta .mlp-nav-btn {\r\n  display:inline-flex; align-items:center; gap:8px;\r\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\r\n  padding: 11px 20px; border-radius: 100px; white-space:nowrap;\r\n  background: var(--mlp-gold); color: var(--mlp-navy); border: 1.5px solid var(--mlp-gold);\r\n  transition: background .3s, color .3s, border-color .3s, transform .25s;\r\n}\r\n.mlp-nav-cta .mlp-nav-btn:hover { transform: translateY(-2px); background: #EB9D00; border-color:#EB9D00; }\r\n.mlp-nav-toggle { display:none; background:none; border:0; cursor:pointer; padding:6px; }\r\n.mlp-nav-toggle svg { display:block; }\r\n.mlp-nav-toggle svg path { stroke: var(--mlp-navy); transition: stroke .35s ease; }\r\n\r\n.mlp-nav.mlp-nav--scrolled {\r\n  background: var(--mlp-navy);\r\n  border-bottom-color: rgba(255,255,255,.08);\r\n  box-shadow: 0 8px 30px -12px rgba(4,30,66,.5);\r\n}\r\n.mlp-nav--scrolled .mlp-nav-brand { color: #fff; }\r\n.mlp-nav--scrolled .mlp-nav-brand span { color: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-brand .mlp-nav-logo { border-color: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-brand .mlp-nav-logo svg path { stroke: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-links a { color: rgba(255,255,255,.92); }\r\n.mlp-nav--scrolled .mlp-nav-links a:hover { color: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-links a.mlp-active { color: var(--mlp-gold); }\r\n\r\n.mlp-nav--scrolled .mlp-nav-cta .mlp-nav-btn {\r\n  background: transparent; color: #fff; border-color: rgba(255,255,255,.4);\r\n}\r\n.mlp-nav--scrolled .mlp-nav-cta .mlp-nav-btn:hover { background: var(--mlp-gold); color: var(--mlp-navy); border-color: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-toggle svg path { stroke: #fff; }\r\n\r\n@media (max-width: 1024px) {\r\n  .mlp-nav-links { display: none; position: absolute; top: 100%; left:0; right:0;\r\n    flex-direction: column; align-items:stretch; background:#fff; border-bottom:1px solid var(--mlp-line);\r\n    padding: 12px 24px 18px; gap: 2px; box-shadow: var(--mlp-shadow); }\r\n  .mlp-nav-links.mlp-open { display: flex; }\r\n  .mlp-nav-links a { padding: 13px 14px; border-radius:8px; }\r\n  .mlp-nav-links a.mlp-active::after { display:none; }\r\n  .mlp-nav-links a.mlp-active { background: rgba(251,177,28,.12); }\r\n  \r\n  .mlp-nav--scrolled .mlp-nav-links { background:#fff; }\r\n  .mlp-nav--scrolled .mlp-nav-links a { color: var(--mlp-navy); }\r\n  .mlp-nav-toggle { display:block; }\r\n}\r\n@media (max-width: 600px) {\r\n  .mlp-nav-inner { padding: 12px 18px; }\r\n  .mlp-nav-cta .mlp-nav-btn span.mlp-cta-long { display:none; }\r\n  .mlp-nav-cta .mlp-nav-btn { padding: 10px 18px; }\r\n}\r\n\r\n.mlp-nav-brand { gap: 14px; }\r\n.mlp-nav-logo-img { height: 56px; width: auto; display: block; transition: opacity .35s ease; }\r\n.mlp-logo-light { display: none; }\r\n.mlp-nav--scrolled .mlp-logo-dark { display: none; }\r\n.mlp-nav--scrolled .mlp-logo-light { display: block; }\r\n.mlp-nav-tagline {\r\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 11.5px; line-height: 1.25;\r\n  color: var(--mlp-muted); padding-left: 14px; border-left: 1.5px solid var(--mlp-line);\r\n  transition: color .35s ease, border-color .35s ease; white-space: nowrap;\r\n}\r\n.mlp-nav--scrolled .mlp-nav-tagline { color: rgba(255,255,255,.7); border-left-color: rgba(255,255,255,.2); }\r\n\r\n.mlp-nav-video {\r\n  display:inline-flex; align-items:center; gap:9px; cursor:pointer;\r\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\r\n  padding: 9px 18px 9px 9px; border-radius: 100px; white-space:nowrap;\r\n  background: #fff; color: var(--mlp-navy); border: 1.5px solid var(--mlp-line);\r\n  transition: border-color .25s, transform .25s, background .35s, color .35s;\r\n}\r\n.mlp-nav-video-ic { width:30px; height:30px; border-radius:50%; background: var(--mlp-gold); display:grid; place-items:center; flex:0 0 auto; }\r\n.mlp-nav-video:hover { transform: translateY(-2px); border-color: var(--mlp-gold); }\r\n.mlp-nav--scrolled .mlp-nav-video { background: transparent; color:#fff; border-color: rgba(255,255,255,.3); }\r\n\r\n.mlp-nav-contact { position: relative; }\r\n.mlp-nav-contact-btn {\r\n  display:inline-flex; align-items:center; gap:8px; cursor:pointer;\r\n  font-family: var(--mlp-font-display); font-weight: 700; font-size: 14.5px;\r\n  padding: 11px 18px; border-radius: 100px; white-space:nowrap;\r\n  background: var(--mlp-navy); color: #fff; border: 1.5px solid var(--mlp-blue);\r\n  transition: background .25s, transform .25s, border-color .25s;\r\n}\r\n.mlp-nav-contact-btn:hover { transform: translateY(-2px); background: var(--mlp-navy-2); }\r\n.mlp-nav-contact-arrow { transition: transform .3s; }\r\n.mlp-nav-contact.is-open .mlp-nav-contact-arrow { transform: rotate(180deg); }\r\n.mlp-nav--scrolled .mlp-nav-contact-btn { border-color: rgba(255,255,255,.35); }\r\n\r\n.mlp-nav-contact-panel {\r\n  position: absolute; top: calc(100% + 14px); left: 50%; transform: translateX(-50%) translateY(-8px);\r\n  width: 340px; background:#fff; border-radius: 18px; box-shadow: 0 24px 60px -16px rgba(4,30,66,.4);\r\n  border: 1px solid var(--mlp-line); padding: 8px; z-index: 50;\r\n  opacity: 0; visibility: hidden; transition: opacity .28s, transform .28s;\r\n}\r\n.mlp-nav-contact.is-open .mlp-nav-contact-panel { opacity:1; visibility:visible; transform: translateX(-50%) translateY(0); }\r\n.mlp-nav-contact-panel::before {\r\n  content:\"\"; position:absolute; top:-7px; left:50%; transform: translateX(-50%) rotate(45deg);\r\n  width:14px; height:14px; background:#fff; border-left:1px solid var(--mlp-line); border-top:1px solid var(--mlp-line);\r\n}\r\n.mlp-nav-contact-head {\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em;\r\n  text-transform:uppercase; color: var(--mlp-muted); padding: 14px 16px 10px;\r\n}\r\n.mlp-nav-contact-row {\r\n  display:flex; align-items:center; gap:14px; padding: 12px 16px; border-radius: 12px;\r\n  transition: background .2s; border-top: 1px solid var(--mlp-line);\r\n}\r\n.mlp-nav-contact-row:hover { background: var(--mlp-bg-soft); }\r\n.mlp-nav-contact-flag { font-size: 26px; flex:0 0 auto; line-height:1; }\r\n.mlp-nav-contact-info { flex:1; display:flex; flex-direction:column; }\r\n.mlp-nav-contact-info small { font-size: 12.5px; color: var(--mlp-muted); font-family: var(--mlp-font-body); }\r\n.mlp-nav-contact-info b { font-size: 17px; color: var(--mlp-navy); font-family: var(--mlp-font-display); font-weight:700; }\r\n.mlp-nav-contact-wa {\r\n  display:flex; align-items:center; justify-content:center; gap:9px; padding: 14px;\r\n  font-family: var(--mlp-font-display); font-weight:700; font-size:14.5px; color:#1a8f47;\r\n  border-top: 1px solid var(--mlp-line); margin-top: 4px;\r\n}\r\n.mlp-nav-contact-wa:hover { color:#147a3b; }\r\n.mlp-nav-contact-cta { width: calc(100% - 12px); margin: 4px 6px 6px; padding: 14px; font-size: 15px; }\r\n\r\n@media (max-width: 1100px) {\r\n  .mlp-nav-tagline { display:none; }\r\n}\r\n@media (max-width: 1024px) {\r\n  \r\n  .mlp-nav-video { display:none; }\r\n}\r\n@media (max-width: 600px) {\r\n  .mlp-nav-logo-img { height: 44px; }\r\n  .mlp-nav-contact-btn { padding: 10px 13px; }\r\n  .mlp-nav-contact-btn .mlp-cta-long, .mlp-nav-btn .mlp-cta-long { display:none; }\r\n  .mlp-nav-contact-panel { width: 290px; }\r\n}\r\n\r\n.mlp-table-wrap {\r\n  margin-top: 42px; border-radius: var(--mlp-radius); overflow: hidden;\r\n  border: 1px solid var(--mlp-line); box-shadow: var(--mlp-shadow);\r\n  background: #fff;\r\n}\r\n\r\n.mlp-tabs { margin-top: 36px; }\r\n.mlp-tabs-nav {\r\n  display: flex; gap: 10px; flex-wrap: wrap; margin-bottom: 22px;\r\n}\r\n.mlp-tab-btn {\r\n  flex: 1 1 auto; min-width: 140px; cursor: pointer;\r\n  background: #fff; border: 1.5px solid var(--mlp-line); border-radius: 16px;\r\n  padding: 16px 20px; text-align: left; transition: all .25s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n  font-family: var(--mlp-font-display);\r\n}\r\n.mlp-tab-btn:hover { border-color: var(--mlp-blue); transform: translateY(-2px); }\r\n.mlp-tab-btn.is-active {\r\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2));\r\n  border-color: transparent; box-shadow: 0 12px 28px -10px rgba(4,30,66,.45);\r\n}\r\n.mlp-tab-btn-code { display:block; font-size: 19px; font-weight: 800; color: var(--mlp-navy); letter-spacing:-.01em; }\r\n.mlp-tab-btn-name { display:block; font-size: 13px; font-weight: 600; color: var(--mlp-muted); margin-top: 2px; }\r\n.mlp-tab-btn.is-active .mlp-tab-btn-code { color: #fff; }\r\n.mlp-tab-btn.is-active .mlp-tab-btn-name { color: var(--mlp-gold); }\r\n\r\n.mlp-tab-panel {\r\n  display: none; background:#fff; border:1px solid var(--mlp-line); border-radius: 22px;\r\n  overflow: hidden; box-shadow: var(--mlp-shadow); animation: mlp-tabfade .4s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-tab-panel.is-active { display: block; }\r\n@keyframes mlp-tabfade { from { opacity:0; transform: translateY(12px); } to { opacity:1; transform:none; } }\r\n.mlp-tab-panel-head {\r\n  display:flex; align-items:center; gap:18px; padding: 28px 32px;\r\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2)); color:#fff;\r\n}\r\n.mlp-tab-panel-badge {\r\n  flex:0 0 auto; width: 60px; height:60px; border-radius:16px; display:grid; place-items:center;\r\n  background: var(--mlp-gold); color: var(--mlp-navy);\r\n  font-family: var(--mlp-font-display); font-weight: 800; font-size: 15px; text-align:center; line-height:1.05;\r\n}\r\n.mlp-tab-panel-head h4 { color:#fff; font-size: 24px; margin:0 0 2px; }\r\n.mlp-tab-panel-head p { color: rgba(255,255,255,.75); font-size: 14.5px; margin:0; }\r\n\r\n.mlp-tab-features { padding: 14px 32px 8px; }\r\n.mlp-tab-feat {\r\n  display:flex; gap: 18px; padding: 18px 0; border-bottom: 1px solid var(--mlp-line);\r\n}\r\n.mlp-tab-feat:last-child { border-bottom: 0; }\r\n.mlp-tab-feat-ic {\r\n  flex:0 0 auto; width: 42px; height:42px; border-radius: 11px; display:grid; place-items:center;\r\n  background: rgba(15,79,168,.1); color: var(--mlp-blue);\r\n}\r\n.mlp-tab-feat-txt { flex:1; }\r\n.mlp-tab-feat-label { font-family: var(--mlp-font-display); font-weight:700; font-size: 13px; color: var(--mlp-muted); text-transform:uppercase; letter-spacing:.05em; margin-bottom: 4px; }\r\n.mlp-tab-feat-val { font-size: 15.5px; color: var(--mlp-ink); line-height:1.5; }\r\n.mlp-tab-feat.is--hl .mlp-tab-feat-ic { background: var(--mlp-gold); color: var(--mlp-navy); }\r\n.mlp-tab-feat.is--hl .mlp-tab-feat-val { font-weight: 600; color: var(--mlp-navy); }\r\n\r\n.mlp-tab-panel-cta {\r\n  display:flex; align-items:center; justify-content:space-between; gap:20px; flex-wrap:wrap;\r\n  padding: 22px 32px; background: var(--mlp-bg-soft); border-top:1px solid var(--mlp-line);\r\n}\r\n.mlp-tab-panel-cta p { font-size:14.5px; color: var(--mlp-muted); margin:0; }\r\n.mlp-tab-panel-cta strong { color: var(--mlp-navy); }\r\n@media (max-width: 560px) {\r\n  .mlp-tab-btn { min-width: calc(50% - 5px); padding: 13px 16px; }\r\n  .mlp-tab-panel-head { padding: 22px; }\r\n  .mlp-tab-features { padding: 10px 22px 4px; }\r\n  .mlp-tab-panel-cta { padding: 20px 22px; }\r\n}\r\n.mlp-table-scroll { overflow-x: auto; -webkit-overflow-scrolling: touch; }\r\n.mlp-table { width: 100%; border-collapse: collapse; min-width: 680px; }\r\n.mlp-table thead th {\r\n  background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2));\r\n  color: #fff; font-family: var(--mlp-font-display); font-weight: 600;\r\n  font-size: 15px; text-align: left; padding: 18px 20px; vertical-align: middle;\r\n}\r\n.mlp-table thead th:first-child { font-size: 13px; text-transform: uppercase; letter-spacing: .06em; color: rgba(255,255,255,.7); }\r\n.mlp-table thead th .mlp-th-badge {\r\n  display:block; margin-top:3px; font-size:12px; font-weight:500;\r\n  color: var(--mlp-gold-lt); font-family: var(--mlp-font-body);\r\n}\r\n.mlp-table tbody th {\r\n  text-align: left; padding: 16px 20px; font-family: var(--mlp-font-display);\r\n  font-weight: 600; font-size: 14.5px; color: var(--mlp-navy);\r\n  background: var(--mlp-bg-soft); border-right: 1px solid var(--mlp-line);\r\n  white-space: nowrap;\r\n}\r\n.mlp-table tbody td {\r\n  padding: 16px 20px; font-size: 14.5px; color: #34404f;\r\n  border-top: 1px solid var(--mlp-line); vertical-align: top;\r\n}\r\n.mlp-table tbody tr:hover td { background: rgba(15,79,168,.03); }\r\n.mlp-table .mlp-td-hl { color: var(--mlp-navy); font-weight: 600; }\r\n.mlp-table-cta {\r\n  display:flex; align-items:center; justify-content:space-between; gap:20px;\r\n  flex-wrap:wrap; padding: 20px 24px; background: var(--mlp-bg-soft);\r\n  border-top: 1px solid var(--mlp-line);\r\n}\r\n.mlp-table-cta p { font-size: 14.5px; color: var(--mlp-muted); margin:0; }\r\n.mlp-table-cta strong { color: var(--mlp-navy); }\r\n\r\n.mlp-acc-wrap { max-width: 880px; margin: 40px auto 0; }\r\n.mlp-acc {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 14px;\r\n  margin-bottom: 14px; overflow:hidden; transition: box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-acc[open] { box-shadow: var(--mlp-shadow); border-color: rgba(15,79,168,.28); }\r\n.mlp-acc > summary {\r\n  list-style:none; cursor:pointer; padding: 20px 24px; display:flex;\r\n  align-items:center; gap: 16px;\r\n  font-family: var(--mlp-font-display); font-weight: 600; font-size: 17px; color: var(--mlp-navy);\r\n}\r\n.mlp-acc > summary::-webkit-details-marker { display:none; }\r\n.mlp-acc > summary .mlp-acc-ic {\r\n  flex:0 0 auto; width: 30px; height:30px; border-radius: 9px; display:grid; place-items:center;\r\n  background: var(--mlp-bg-soft); color: var(--mlp-blue); transition: transform .3s, background .3s, color .3s;\r\n}\r\n.mlp-acc[open] > summary .mlp-acc-ic { transform: rotate(45deg); background: var(--mlp-blue); color:#fff; }\r\n.mlp-acc-body { padding: 0 24px 22px; }\r\n.mlp-acc-body > .mlp-answer-first {\r\n  background: linear-gradient(135deg, rgba(15,79,168,.07), rgba(251,177,28,.06));\r\n  border-left: 3px solid var(--mlp-blue); border-radius: 0 10px 10px 0;\r\n  padding: 14px 18px; margin-bottom: 16px; font-size: 15.5px; color: var(--mlp-navy); font-weight: 500;\r\n}\r\n.mlp-acc-body p { font-size: 15.5px; color:#34404f; margin-bottom: 14px; }\r\n.mlp-acc-body p:last-child { margin-bottom: 0; }\r\n.mlp-acc-body ul { margin: 0 0 16px; padding-left: 4px; list-style:none; }\r\n.mlp-acc-body ul li { position:relative; padding-left: 28px; margin-bottom: 9px; color:#34404f; font-size:15px; }\r\n.mlp-acc-body ul li::before { content:\"\"; position:absolute; left:0; top:8px; width:14px; height:14px; border-radius:4px; background: linear-gradient(135deg, var(--mlp-blue), var(--mlp-navy)); }\r\n.mlp-acc-body ul li::after { content:\"\"; position:absolute; left:4px; top:11px; width:4px; height:7px; border-right:2px solid #fff; border-bottom:2px solid #fff; transform: rotate(40deg); }\r\n.mlp-acc-body a { font-weight:600; border-bottom:1px solid rgba(15,79,168,.3); }\r\n.mlp-acc-body strong { color: var(--mlp-navy); }\r\n\r\n.mlp-5n1k { display:grid; grid-template-columns: repeat(3,1fr); gap:18px; max-width:1080px; margin:46px auto 0; }\r\n.mlp-5n1k-item {\r\n  position: relative; text-align:left; background:#fff; border:1px solid var(--mlp-line);\r\n  border-radius: 20px; padding: 26px 24px; overflow:hidden; display:block;\r\n  transition: transform .3s var(--mlp-ease, cubic-bezier(.2,.8,.2,1)), box-shadow .3s, border-color .3s;\r\n}\r\n.mlp-5n1k-item::before {\r\n  content:\"\"; position:absolute; left:0; top:0; bottom:0; width:4px;\r\n  background: linear-gradient(var(--mlp-gold), var(--mlp-blue));\r\n  transform: scaleY(0); transform-origin: top; transition: transform .35s var(--mlp-ease, cubic-bezier(.2,.8,.2,1));\r\n}\r\n.mlp-5n1k-item:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow-lg); border-color: transparent; }\r\n.mlp-5n1k-item:hover::before { transform: scaleY(1); }\r\n.mlp-5n1k-top { display:flex; align-items:center; gap:14px; margin-bottom:14px; }\r\n.mlp-5n1k-ic {\r\n  flex:0 0 auto; width:48px; height:48px; border-radius:13px; display:grid; place-items:center;\r\n  background: linear-gradient(135deg, rgba(251,177,28,.16), rgba(15,79,168,.12)); color: var(--mlp-blue);\r\n  transition: background .3s, color .3s;\r\n}\r\n.mlp-5n1k-ic svg { width:24px; height:24px; }\r\n.mlp-5n1k-item:hover .mlp-5n1k-ic { background: linear-gradient(135deg, var(--mlp-navy), var(--mlp-navy-2)); color: var(--mlp-gold); }\r\n.mlp-5n1k-item:hover .mlp-5n1k-ic svg [stroke] { stroke: var(--mlp-gold); }\r\n.mlp-5n1k-q {\r\n  font-family:var(--mlp-font-display); font-weight:800; font-size:11px; letter-spacing:.08em;\r\n  color:#b07d00; text-transform:uppercase;\r\n  background: rgba(251,177,28,.16); padding:5px 11px; border-radius:100px;\r\n}\r\n.mlp-5n1k-item b { display:block; font-family:var(--mlp-font-display); font-size:18px; color:var(--mlp-navy); margin-bottom:7px; }\r\n.mlp-5n1k-desc { font-size:14.5px; color:var(--mlp-muted); line-height:1.55; }\r\n@media (max-width:860px){ .mlp-5n1k { grid-template-columns:1fr 1fr; } }\r\n@media (max-width:560px){ .mlp-5n1k { grid-template-columns:1fr; } }\r\n\r\n.mlp-vmodal-overlay {\r\n  position: fixed; inset: 0; z-index: 9999; background: rgba(2,15,40,.85);\r\n  backdrop-filter: blur(6px); display: none; align-items: center; justify-content: center;\r\n  padding: 24px; opacity: 0; transition: opacity .3s;\r\n}\r\n.mlp-vmodal-overlay.mlp-show { display: flex; opacity: 1; }\r\n.mlp-vmodal {\r\n  width: 100%; max-width: 920px; position: relative;\r\n  transform: scale(.96); transition: transform .35s cubic-bezier(.2,.8,.2,1);\r\n}\r\n.mlp-vmodal-overlay.mlp-show .mlp-vmodal { transform: scale(1); }\r\n.mlp-vmodal-close {\r\n  position: absolute; top: -46px; right: 0; width: 38px; height:38px; border-radius:50%;\r\n  border:0; background: rgba(255,255,255,.15); color:#fff; cursor:pointer; font-size:22px;\r\n  display:grid; place-items:center; transition: background .2s;\r\n}\r\n.mlp-vmodal-close:hover { background: rgba(255,255,255,.3); }\r\n.mlp-vmodal-frame {\r\n  position: relative; padding-top: 56.25%; border-radius: 18px; overflow: hidden;\r\n  background: var(--mlp-navy); box-shadow: 0 30px 80px -20px rgba(0,0,0,.6);\r\n}\r\n.mlp-vmodal-frame iframe { position:absolute; inset:0; width:100%; height:100%; border:0; }\r\n.mlp-vmodal-ph {\r\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\r\n  gap:14px; color: rgba(255,255,255,.7);\r\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\r\n}\r\n.mlp-vmodal-ph p { font-family: var(--mlp-font-display); font-weight:500; font-size:15px; margin:0; }\r\n\r\n.mlp-vmodal-overlay {\r\n  position: fixed; inset: 0; z-index: 9999; background: rgba(2,15,40,.85);\r\n  backdrop-filter: blur(6px); display: none; align-items: center; justify-content: center;\r\n  padding: 24px; opacity: 0; transition: opacity .3s;\r\n}\r\n.mlp-vmodal-overlay.mlp-show { display: flex; opacity: 1; }\r\n.mlp-vmodal {\r\n  width: 100%; max-width: 920px; position: relative;\r\n  transform: scale(.96); transition: transform .35s cubic-bezier(.2,.8,.2,1);\r\n}\r\n.mlp-vmodal-overlay.mlp-show .mlp-vmodal { transform: scale(1); }\r\n.mlp-vmodal-close {\r\n  position: absolute; top: -46px; right: 0; width: 38px; height:38px; border-radius:50%;\r\n  border:0; background: rgba(255,255,255,.15); color:#fff; cursor:pointer; font-size:22px;\r\n  display:grid; place-items:center; transition: background .2s;\r\n}\r\n.mlp-vmodal-close:hover { background: rgba(255,255,255,.3); }\r\n.mlp-vmodal-frame {\r\n  position: relative; padding-top: 56.25%; border-radius: 18px; overflow: hidden;\r\n  background: var(--mlp-navy); box-shadow: 0 30px 80px -20px rgba(0,0,0,.6);\r\n}\r\n.mlp-vmodal-frame iframe { position:absolute; inset:0; width:100%; height:100%; border:0; }\r\n.mlp-vmodal-ph {\r\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\r\n  gap:14px; color: rgba(255,255,255,.7);\r\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\r\n}\r\n.mlp-vmodal-ph p { font-family: var(--mlp-font-display); font-weight:500; font-size:15px; margin:0; }\r\n\r\n.mlp-exit-overlay {\r\n  position: fixed; inset: 0; z-index: 9998; background: rgba(4,30,66,.6);\r\n  backdrop-filter: blur(4px); display: none; align-items: center; justify-content: center;\r\n  padding: 24px; opacity: 0; transition: opacity .3s;\r\n}\r\n.mlp-exit-overlay.mlp-show { display: flex; opacity: 1; }\r\n.mlp-exit-modal {\r\n  background:#fff; border-radius: 22px; max-width: 480px; width: 100%;\r\n  padding: 40px 36px; position: relative; text-align: center;\r\n  box-shadow: var(--mlp-shadow-lg); transform: translateY(20px) scale(.97); transition: transform .35s cubic-bezier(.2,.8,.2,1);\r\n}\r\n.mlp-exit-overlay.mlp-show .mlp-exit-modal { transform: translateY(0) scale(1); }\r\n.mlp-exit-close {\r\n  position:absolute; top: 16px; right: 16px; width: 36px; height:36px; border-radius:50%;\r\n  border:0; background: var(--mlp-bg-soft); color: var(--mlp-muted); cursor:pointer;\r\n  font-size: 20px; line-height:1; display:grid; place-items:center; transition: background .2s, color .2s;\r\n}\r\n.mlp-exit-close:hover { background: var(--mlp-line); color: var(--mlp-navy); }\r\n.mlp-exit-badge {\r\n  display:inline-block; font-family:var(--mlp-font-display); font-weight:600; font-size:12px;\r\n  letter-spacing:.1em; text-transform:uppercase; color: var(--mlp-gold);\r\n  background: rgba(251,177,28,.12); padding:7px 16px; border-radius:100px; margin-bottom:18px;\r\n}\r\n.mlp-exit-modal h3 { font-size: 26px; margin-bottom: 12px; line-height:1.2; }\r\n.mlp-exit-modal p { color: var(--mlp-muted); font-size: 15.5px; margin-bottom: 24px; }\r\n.mlp-exit-actions { display:flex; flex-direction:column; gap: 12px; }\r\n.mlp-exit-actions .mlp-btn { width:100%; }\r\n.mlp-exit-note { margin-top:16px; font-size:13px; color: var(--mlp-muted); }\r\n\r\n.mlp-float {\r\n  position: fixed; right: 22px; bottom: 22px; z-index: 9990;\r\n  display: flex; flex-direction: column; gap: 12px;\r\n}\r\n.mlp-float a, .mlp-float button {\r\n  width: 56px; height: 56px; border-radius: 50%; display: grid; place-items: center;\r\n  border: 0; cursor: pointer; box-shadow: 0 10px 30px -8px rgba(4,30,66,.4);\r\n  transition: transform .25s; position: relative;\r\n}\r\n.mlp-float a:hover, .mlp-float button:hover { transform: translateY(-4px) scale(1.05); }\r\n.mlp-float .mlp-fl-wa { background: #25D366; }\r\n.mlp-float .mlp-fl-top { background: var(--mlp-navy); opacity: 0; pointer-events:none; transition: opacity .3s, transform .25s; }\r\n.mlp-float .mlp-fl-top.mlp-show { opacity: 1; pointer-events:auto; }\r\n.mlp-float .mlp-fl-tooltip {\r\n  position:absolute; right: 68px; top:50%; transform: translateY(-50%);\r\n  background: var(--mlp-navy); color:#fff; font-size: 13px; font-family:var(--mlp-font-display);\r\n  font-weight:500; padding: 8px 14px; border-radius: 8px; white-space: nowrap;\r\n  opacity:0; pointer-events:none; transition: opacity .2s;\r\n}\r\n.mlp-float a:hover .mlp-fl-tooltip { opacity: 1; }\r\n\r\n.mlp-mobilebar {\r\n  position: fixed; left:0; right:0; bottom:0; z-index: 9991; display:none;\r\n  background:#fff; border-top:1px solid var(--mlp-line); box-shadow: 0 -6px 24px -10px rgba(4,30,66,.2);\r\n  padding: 8px; grid-template-columns: 1fr 1fr 1fr; gap: 8px;\r\n}\r\n.mlp-mobilebar a {\r\n  display:flex; flex-direction:column; align-items:center; justify-content:center; gap:3px;\r\n  padding: 8px 4px; border-radius: 10px; font-family:var(--mlp-font-display); font-weight:600;\r\n  font-size: 12px; text-align:center;\r\n}\r\n.mlp-mobilebar a.mlp-mb-form { background: linear-gradient(135deg,var(--mlp-gold-lt),var(--mlp-gold)); color: var(--mlp-navy); }\r\n.mlp-mobilebar a.mlp-mb-wa { background: rgba(37,211,102,.12); color:#1a8f47; }\r\n.mlp-mobilebar a.mlp-mb-call { background: var(--mlp-bg-soft); color: var(--mlp-navy); }\r\n@media (max-width: 768px) {\r\n  .mlp-mobilebar { display: grid; }\r\n  .mlp-float { display: none; }\r\n  body { } \r\n  .manay-lp { padding-bottom: 72px; }\r\n}\r\n\r\n.mlp-awards-grid { display:grid; grid-template-columns: repeat(4,1fr); gap: 20px; margin-top: 46px; }\r\n.mlp-award {\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: var(--mlp-radius);\r\n  padding: 28px 22px; text-align:center; transition: transform .3s, box-shadow .3s;\r\n  position:relative; overflow:hidden;\r\n}\r\n.mlp-award:hover { transform: translateY(-5px); box-shadow: var(--mlp-shadow); }\r\n.mlp-award::before { content:\"\"; position:absolute; top:0; left:0; right:0; height:3px; background:linear-gradient(90deg,var(--mlp-gold-lt),var(--mlp-gold)); }\r\n.mlp-award-img {\r\n  width: 90px; height: 90px; margin: 0 auto 16px; border-radius: 12px;\r\n  background: var(--mlp-bg-soft); display:grid; place-items:center; overflow:hidden;\r\n  border:1px dashed var(--mlp-line); color: var(--mlp-blue);\r\n}\r\n.mlp-award-img img { width:100%; height:100%; object-fit:contain; }\r\n.mlp-award h5 { font-size: 15.5px; margin-bottom: 6px; line-height:1.3; }\r\n.mlp-award span { font-size: 13px; color: var(--mlp-muted); }\r\n@media (max-width:880px){ .mlp-awards-grid { grid-template-columns: repeat(2,1fr); } }\r\n\r\n.mlp-video-wrap { max-width: 900px; margin: 46px auto 0; }\r\n.mlp-video {\r\n  position: relative; padding-top: 56.25%; border-radius: var(--mlp-radius);\r\n  overflow: hidden; box-shadow: var(--mlp-shadow-lg); background: var(--mlp-navy);\r\n}\r\n.mlp-video iframe, .mlp-video img { position:absolute; inset:0; width:100%; height:100%; border:0; object-fit:cover; }\r\n.mlp-video-placeholder {\r\n  position:absolute; inset:0; display:flex; flex-direction:column; align-items:center; justify-content:center;\r\n  gap: 16px; color:#fff; cursor:pointer;\r\n  background: radial-gradient(600px 300px at 50% 40%, rgba(15,79,168,.4), transparent), var(--mlp-navy);\r\n}\r\n.mlp-video-play {\r\n  width: 78px; height:78px; border-radius:50%; background: rgba(255,255,255,.95);\r\n  display:grid; place-items:center; transition: transform .3s, background .3s;\r\n}\r\n.mlp-video-placeholder:hover .mlp-video-play { transform: scale(1.08); background:#fff; }\r\n.mlp-video-play svg { margin-left: 4px; }\r\n.mlp-video-placeholder p { color: rgba(255,255,255,.85); font-size: 15px; font-family:var(--mlp-font-display); font-weight:500; }\r\n\r\n.mlp-logos { margin-top: 44px; -webkit-mask-image: linear-gradient(90deg, transparent, #000 8%, #000 92%, transparent); mask-image: linear-gradient(90deg, transparent, #000 8%, #000 92%, transparent); overflow: hidden; }\r\n.mlp-logos-track { display: flex; gap: 56px; width: max-content; animation: mlp-marquee 38s linear infinite; }\r\n.mlp-logos:hover .mlp-logos-track { animation-play-state: paused; }\r\n.mlp-logo {\r\n  flex: 0 0 auto; height: 56px; width: 150px; display:grid; place-items:center;\r\n  background:#fff; border:1px solid var(--mlp-line); border-radius: 10px;\r\n  color: var(--mlp-muted); font-family:var(--mlp-font-display); font-weight:600; font-size:14px;\r\n  filter: grayscale(1); opacity:.7; transition: filter .3s, opacity .3s;\r\n}\r\n.mlp-logo img { max-width: 80%; max-height: 70%; object-fit:contain; }\r\n.mlp-logo:hover { filter: grayscale(0); opacity:1; }\r\n@keyframes mlp-marquee { from { transform: translateX(0); } to { transform: translateX(-50%); } }\r\n\r\n.mlp-photos { display:grid; grid-template-columns: 2fr 1fr 1fr; grid-template-rows: repeat(2, 200px); gap: 16px; margin-top:46px; }\r\n.mlp-photo {\r\n  border-radius: var(--mlp-radius); overflow:hidden; position:relative;\r\n  background: linear-gradient(135deg, var(--mlp-bg-soft), #e9f1fa);\r\n  border:1px dashed var(--mlp-line); display:grid; place-items:center;\r\n}\r\n.mlp-photo img { width:100%; height:100%; object-fit:cover; }\r\n.mlp-photo--big { grid-row: span 2; }\r\n.mlp-photo-note { text-align:center; color: var(--mlp-muted); font-size:13px; padding: 12px; font-family:var(--mlp-font-display); font-weight:500; }\r\n.mlp-photo-note svg { display:block; margin:0 auto 8px; opacity:.5; }\r\n.mlp-photo-caption {\r\n  position:absolute; left:0; right:0; bottom:0; padding: 16px;\r\n  background: linear-gradient(transparent, rgba(4,30,66,.8)); color:#fff;\r\n  font-family:var(--mlp-font-display); font-weight:600; font-size:14px;\r\n}\r\n@media (max-width:860px){\r\n  .mlp-photos { grid-template-columns: 1fr 1fr; grid-template-rows: repeat(3,160px); }\r\n  .mlp-photo--big { grid-row: span 2; grid-column: span 2; }\r\n}\r\n\r\n\r\n\/* ===================== DUZELTMELER v2 ===================== *\/\r\n\/* NAV: kalabaligi azalt, cakismayi onle *\/\r\n.manay-lp .mlp-nav-inner{ gap:14px; padding:10px 22px; }\r\n.manay-lp .mlp-nav-links{ gap:0; }\r\n.manay-lp .mlp-nav-links a{ padding:8px 9px; font-size:14px; }\r\n.manay-lp .mlp-nav-logo-img{ height:46px; }\r\n.manay-lp .mlp-nav-cta{ gap:8px; }\r\n.manay-lp .mlp-nav-video{ padding:8px 14px 8px 8px; font-size:13.5px; }\r\n.manay-lp .mlp-nav-contact-btn{ padding:9px 14px; font-size:13.5px; }\r\n.manay-lp .mlp-nav-btn{ padding:9px 16px; font-size:13.5px; }\r\n\/* Iletisim butonu yazisi her zaman gorunur + beyaz *\/\r\n.manay-lp .mlp-nav-contact-btn,\r\n.manay-lp .mlp-nav-contact-btn span,\r\n.manay-lp .mlp-nav-contact-btn svg{ color:#fff !important; }\r\n.manay-lp .mlp-nav-contact-btn .mlp-cta-long{ display:inline-block !important; color:#fff !important; }\r\n\/* Tagline'i daha erken gizle (cakisma engeli) *\/\r\n@media (max-width:1366px){ .manay-lp .mlp-nav-tagline{ display:none; } }\r\n@media (max-width:1200px){ .manay-lp .mlp-nav-video{ display:none; } }\r\n@media (max-width:1080px){\r\n  .manay-lp .mlp-nav-links{ display:none; position:absolute; top:100%; left:0; right:0; flex-direction:column; align-items:stretch; background:#fff; border-bottom:1px solid var(--mlp-line); padding:12px 24px 18px; gap:2px; box-shadow:var(--mlp-shadow); }\r\n  .manay-lp .mlp-nav-links.mlp-open{ display:flex; }\r\n  .manay-lp .mlp-nav-links a{ padding:13px 14px; }\r\n  .manay-lp .mlp-nav-toggle{ display:block; }\r\n}\r\n\r\n\/* HERO: kompakt + ustten hizali *\/\r\n.manay-lp .mlp-hero{ padding:70px 0 60px; }\r\n.manay-lp .mlp-hero-grid{ align-items:start; }\r\n.manay-lp .mlp-hero-copy{ padding-top:6px; }\r\n.manay-lp .mlp-hero-card--form{ padding:20px 20px 16px; }\r\n.manay-lp .mlp-hero-card h3{ font-size:19px; margin-bottom:4px; }\r\n.manay-lp .mlp-hero-card p.mlp-card-sub{ margin-bottom:12px; font-size:13.5px; }\r\n.manay-lp .mlp-hero-stats{ margin-top:14px; padding-top:14px; }\r\n.manay-lp .mlp-hero-stats .mlp-stat b{ font-size:22px; }\r\n\/* HubSpot hero formunu kompaktla *\/\r\n.manay-lp .mlp-hero-card--form .hs-form-field{ margin-bottom:8px !important; }\r\n.manay-lp .mlp-hero-card--form .hs-form-field>label{ margin-bottom:3px !important; font-size:13px !important; line-height:1.2 !important; }\r\n.manay-lp .mlp-hero-card--form .hs-input:not([type=checkbox]):not([type=radio]){ padding:8px 10px !important; min-height:0 !important; font-size:14px !important; }\r\n.manay-lp .mlp-hero-card--form textarea.hs-input{ min-height:58px !important; height:58px !important; }\r\n.manay-lp .mlp-hero-card--form .hs_submit{ margin-top:6px !important; }\r\n.manay-lp .mlp-hero-card--form .hs-button{ padding:11px 22px !important; }\r\n.manay-lp .mlp-hero-card--form .hs_recaptcha{ margin:6px 0 !important; }\r\n\r\n\/* Ara CTA'larda iki buton hizalamasi *\/\r\n.manay-lp .mlp-steps-cta{ display:flex; gap:14px; justify-content:center; flex-wrap:wrap; }\r\n.manay-lp .mlp-footcta .mlp-btn{ margin:6px; }\r\n.manay-lp .mlp-jstep-cta{ display:flex; gap:12px; flex-wrap:wrap; }\r\n\r\n\/* RANDEVU POPUP *\/\r\n.manay-lp .mlp-meet-overlay{ position:fixed; inset:0; z-index:10000; background:rgba(2,15,40,.82); backdrop-filter:blur(6px); display:none; align-items:center; justify-content:center; padding:18px; opacity:0; transition:opacity .3s; }\r\n.manay-lp .mlp-meet-overlay.mlp-show{ display:flex; opacity:1; }\r\n.manay-lp .mlp-meet-modal{ background:#fff; border-radius:20px; width:100%; max-width:920px; max-height:92vh; overflow:auto; position:relative; padding:16px; box-shadow:var(--mlp-shadow-lg); transform:translateY(18px) scale(.98); transition:transform .35s cubic-bezier(.2,.8,.2,1); }\r\n.manay-lp .mlp-meet-overlay.mlp-show .mlp-meet-modal{ transform:none; }\r\n.manay-lp .mlp-meet-close{ position:absolute; top:10px; right:10px; width:38px; height:38px; border-radius:50%; border:0; background:var(--mlp-bg-soft); color:var(--mlp-navy); font-size:22px; line-height:1; cursor:pointer; display:grid; place-items:center; z-index:3; }\r\n.manay-lp .mlp-meet-close:hover{ background:var(--mlp-line); }\r\n.manay-lp .mlp-meet-modal .meetings-iframe-container{ width:100%; min-height:700px; }\r\n@media (max-width:600px){ .manay-lp .mlp-meet-modal .meetings-iframe-container{ min-height:560px; } }\r\n\r\n\r\n\/* ===== HubSpot form: ADAPTIF metin renkleri (zemine gore) ===== *\/\r\n\/* Beyaz kutu (alt iletisim formu) -> KOYU metin *\/\r\n.manay-lp .mlp-form-box .hbspt-form,\r\n.manay-lp .mlp-form-box .hs-form-field label,\r\n.manay-lp .mlp-form-box .hs-form-field>label,\r\n.manay-lp .mlp-form-box .hs-form-field legend,\r\n.manay-lp .mlp-form-box .hs-richtext,\r\n.manay-lp .mlp-form-box .hs-richtext p,\r\n.manay-lp .mlp-form-box .hs-form-booleancheckbox-display,\r\n.manay-lp .mlp-form-box .hs-form-booleancheckbox-display span,\r\n.manay-lp .mlp-form-box .hs-form-radio-display span,\r\n.manay-lp .mlp-form-box .hs-field-desc{ color:#021530 !important; }\r\n.manay-lp .mlp-form-box .hs-input,\r\n.manay-lp .mlp-form-box select.hs-input,\r\n.manay-lp .mlp-form-box textarea.hs-input{ color:#1a1a1a !important; }\r\n.manay-lp .mlp-form-box .hbspt-form a{ color:var(--mlp-blue) !important; text-decoration:underline; }\r\n\r\n\/* Koyu cam kart (hero formu) -> ACIK metin *\/\r\n.manay-lp .mlp-hero-card--form .hbspt-form,\r\n.manay-lp .mlp-hero-card--form .hs-form-field label,\r\n.manay-lp .mlp-hero-card--form .hs-form-field>label,\r\n.manay-lp .mlp-hero-card--form .hs-form-field legend,\r\n.manay-lp .mlp-hero-card--form .hs-richtext,\r\n.manay-lp .mlp-hero-card--form .hs-richtext p,\r\n.manay-lp .mlp-hero-card--form .hs-form-booleancheckbox-display,\r\n.manay-lp .mlp-hero-card--form .hs-form-booleancheckbox-display span,\r\n.manay-lp .mlp-hero-card--form .hs-field-desc{ color:#ffffff !important; }\r\n.manay-lp .mlp-hero-card--form .hbspt-form a{ color:var(--mlp-gold-lt) !important; text-decoration:underline; }\r\n.manay-lp .mlp-hero-card--form .hs-input,\r\n.manay-lp .mlp-hero-card--form select.hs-input,\r\n.manay-lp .mlp-hero-card--form textarea.hs-input{ color:#1a1a1a !important; }\r\n\r\n\/* Hata mesajlari her iki zeminde okunur olsun *\/\r\n.manay-lp .mlp-form-box .hs-error-msg,\r\n.manay-lp .mlp-form-box .hs-error-msgs label{ color:#c0392b !important; }\r\n.manay-lp .mlp-hero-card--form .hs-error-msg,\r\n.manay-lp .mlp-hero-card--form .hs-error-msgs label{ color:#ffd9d2 !important; }\r\n\r\n\r\n\/* ===================== OZEL FORM (HubSpot API) ===================== *\/\r\n.manay-lp .mlp-cform{ display:flex; flex-direction:column; gap:12px; text-align:left; }\r\n.manay-lp .mlp-cform .mlp-field{ display:flex; flex-direction:column; gap:6px; }\r\n.manay-lp .mlp-cform .mlp-field label{ font-family:var(--mlp-font-display); font-weight:600; font-size:13.5px; }\r\n.manay-lp .mlp-cform .mlp-req{ color:#e2574c; }\r\n.manay-lp .mlp-cform input, .manay-lp .mlp-cform select, .manay-lp .mlp-cform textarea{\r\n  width:100%; box-sizing:border-box; font-family:var(--mlp-font-body); font-size:15px; color:#1a1a1a;\r\n  background:#fff; border:1.5px solid var(--mlp-line); border-radius:10px; padding:11px 13px;\r\n  transition:border-color .2s, box-shadow .2s; outline:none; -webkit-appearance:none; appearance:none;\r\n}\r\n.manay-lp .mlp-cform select{ background-image:url(\"data:image\/svg+xml;utf8,<svg xmlns='http:\/\/www.w3.org\/2000\/svg' width='12' height='12' viewBox='0 0 24 24' fill='none' stroke='%235b6678' stroke-width='2.4'><path d='M6 9l6 6 6-6'\/><\/svg>\"); background-repeat:no-repeat; background-position:right 10px center; padding-right:30px; }\r\n.manay-lp .mlp-cform textarea{ resize:vertical; min-height:62px; }\r\n.manay-lp .mlp-cform input:focus, .manay-lp .mlp-cform select:focus, .manay-lp .mlp-cform textarea:focus{\r\n  border-color:var(--mlp-blue); box-shadow:0 0 0 3px rgba(15,79,168,.15);\r\n}\r\n.manay-lp .mlp-cform input::placeholder, .manay-lp .mlp-cform textarea::placeholder{ color:#9aa6b5; }\r\n.manay-lp .mlp-phone{ display:grid; grid-template-columns:120px 1fr; gap:8px; }\r\n.manay-lp .mlp-consent{ display:flex; align-items:flex-start; gap:9px; font-size:12.5px; line-height:1.5; cursor:pointer; }\r\n.manay-lp .mlp-consent input{ width:auto; margin-top:2px; flex:0 0 auto; accent-color:var(--mlp-blue); }\r\n.manay-lp .mlp-cform-submit{ width:100%; margin-top:4px; }\r\n.manay-lp .mlp-cform-msg{ display:none; font-size:14px; line-height:1.5; padding:11px 13px; border-radius:10px; }\r\n.manay-lp .mlp-cform-msg.is-ok{ display:block; background:rgba(37,170,93,.14); color:#1a8f47; }\r\n.manay-lp .mlp-cform-msg.is-err{ display:block; background:rgba(224,87,76,.14); color:#c0392b; }\r\n.manay-lp .mlp-cform .mlp-field.is-invalid input, .manay-lp .mlp-cform .mlp-field.is-invalid textarea, .manay-lp .mlp-cform .mlp-field.is-invalid select{ border-color:#e2574c; box-shadow:0 0 0 3px rgba(226,87,76,.15); }\r\n.manay-lp .mlp-cform .mlp-consent.is-invalid{ color:#e2574c; }\r\n.manay-lp .mlp-hp{ position:absolute !important; left:-9999px !important; top:-9999px !important; width:1px !important; height:1px !important; opacity:0 !important; pointer-events:none !important; }\r\n\/* Zemine gore etiket renkleri *\/\r\n.manay-lp .mlp-hero-card--form .mlp-cform label, .manay-lp .mlp-hero-card--form .mlp-consent{ color:#fff; }\r\n.manay-lp .mlp-hero-card--form .mlp-cform a{ color:var(--mlp-gold-lt) !important; text-decoration:underline; }\r\n.manay-lp .mlp-form-box .mlp-cform label, .manay-lp .mlp-form-box .mlp-consent{ color:var(--mlp-ink); }\r\n.manay-lp .mlp-form-box .mlp-cform a{ color:var(--mlp-blue) !important; text-decoration:underline; }\r\n@media (max-width:380px){ .manay-lp .mlp-phone{ grid-template-columns:104px 1fr; } }\r\n\r\n\r\n\/* ===================== ULKE KODU SECICI (aranabilir + ozel) ===================== *\/\r\n.manay-lp .mlp-cc-wrap{ position:relative; }\r\n.manay-lp .mlp-cc-btn{ display:flex; align-items:center; gap:6px; width:100%; height:100%; min-height:46px; box-sizing:border-box; background:#fff; border:1.5px solid var(--mlp-line); border-radius:10px; padding:0 9px; cursor:pointer; font-family:var(--mlp-font-body); font-size:14px; color:#1a1a1a; }\r\n.manay-lp .mlp-cc-btn .mlp-cc-flag{ font-size:17px; line-height:1; }\r\n.manay-lp .mlp-cc-btn .mlp-cc-code{ font-weight:700; }\r\n.manay-lp .mlp-cc-btn svg{ margin-left:auto; flex:0 0 auto; }\r\n.manay-lp .mlp-cc-wrap.is-open .mlp-cc-btn{ border-color:var(--mlp-blue); box-shadow:0 0 0 3px rgba(15,79,168,.15); }\r\n.manay-lp .mlp-cc-pop{ position:absolute; z-index:40; top:calc(100% + 6px); left:0; width:290px; max-width:82vw; background:#fff; border:1px solid var(--mlp-line); border-radius:12px; box-shadow:var(--mlp-shadow-lg); padding:8px; }\r\n.manay-lp .mlp-cc-search{ width:100%; box-sizing:border-box; border:1.5px solid var(--mlp-line) !important; border-radius:8px; padding:9px 11px !important; font-size:14px !important; color:#1a1a1a !important; outline:none; margin-bottom:6px; background:#fff !important; }\r\n.manay-lp .mlp-cc-search:focus{ border-color:var(--mlp-blue) !important; box-shadow:0 0 0 3px rgba(15,79,168,.12) !important; }\r\n.manay-lp .mlp-cc-opts{ list-style:none; margin:0; padding:0; max-height:240px; overflow:auto; }\r\n.manay-lp .mlp-cc-opts li{ display:flex; align-items:center; gap:9px; padding:9px 10px; border-radius:8px; cursor:pointer; font-size:14px; color:#1a1a1a; }\r\n.manay-lp .mlp-cc-opts li:hover, .manay-lp .mlp-cc-opts li.is-active{ background:var(--mlp-bg-soft); }\r\n.manay-lp .mlp-cc-opts li .mlp-cc-flag{ font-size:17px; line-height:1; }\r\n.manay-lp .mlp-cc-opts li .mlp-cc-d{ margin-left:auto; color:var(--mlp-muted); font-weight:600; }\r\n.manay-lp .mlp-cc-opts li.mlp-cc-custom{ color:var(--mlp-blue); font-weight:600; border-bottom:1px solid var(--mlp-line); border-radius:0; margin-bottom:4px; }\r\n.manay-lp .mlp-cc-empty{ padding:12px 10px; color:var(--mlp-muted); font-size:13px; text-align:center; }\r\n\r\n\r\n\/* ================= TEMA SIZINTISI KORUMASI (canli = tasarim) ================= *\/\r\n\/* Ekko temasinin .container h1\/h2 ... !important kurallarini etkisizlestir *\/\r\n.manay-lp h1,.manay-lp h2,.manay-lp h3,.manay-lp h4,.manay-lp h5,.manay-lp h6{\r\n  font-family:var(--mlp-font-display) !important; letter-spacing:-.01em;\r\n}\r\n.manay-lp p,.manay-lp li,.manay-lp a,.manay-lp span,.manay-lp label,\r\n.manay-lp input,.manay-lp select,.manay-lp textarea,.manay-lp button{ font-family:var(--mlp-font-body); }\r\n.manay-lp .mlp-hero h1{ font-size:clamp(30px,3.6vw,46px) !important; line-height:1.12 !important; font-weight:800 !important; margin-bottom:20px !important; }\r\n.manay-lp .mlp-hero h1 .mlp-accent{ white-space:nowrap; }\r\n.manay-lp .mlp-h2{ font-size:clamp(28px,4vw,42px) !important; line-height:1.18 !important; font-weight:700 !important; }\r\n.manay-lp .mlp-form-copy h2{ font-size:clamp(28px,4vw,40px) !important; line-height:1.18 !important; }\r\n.manay-lp .mlp-footcta h2{ font-size:clamp(26px,4vw,38px) !important; line-height:1.18 !important; }\r\n.manay-lp .mlp-split h3{ font-size:clamp(24px,3vw,32px) !important; line-height:1.18 !important; }\r\n.manay-lp .mlp-jstep h4{ font-size:clamp(24px,3vw,32px) !important; line-height:1.18 !important; }\r\n.manay-lp .mlp-bento-card h3{ font-size:23px !important; line-height:1.15 !important; }\r\n\/* Hero dikey hizalama net + tema margin sizintilarini sifirla *\/\r\n.manay-lp .mlp-hero-grid{ align-items:start !important; }\r\n.manay-lp .mlp-hero-copy{ margin-top:0 !important; padding-top:0 !important; }\r\n.manay-lp .mlp-hero .mlp-eyebrow{ margin-top:0 !important; }\r\n.manay-lp .wpb_wrapper{ margin:0 !important; }\r\n\r\n\r\n\/* ================= v3 D\u00dcZELTMELER ================= *\/\r\n\/* Hero metni SOLA hizali (tema ortalamasini ez) + trust ACIK renk *\/\r\n.manay-lp .mlp-hero-copy{ text-align:left !important; }\r\n.manay-lp .mlp-hero-copy .mlp-hero-cta{ justify-content:flex-start !important; }\r\n.manay-lp .mlp-hero-trust{ justify-content:flex-start !important; }\r\n.manay-lp .mlp-hero-trust, .manay-lp .mlp-hero-trust > div, .manay-lp .mlp-hero-trust span{ color:rgba(255,255,255,.9) !important; }\r\n\r\n\/* KVKK \/ consent metni zemine gore okunur *\/\r\n.manay-lp .mlp-hero-card--form .mlp-consent, .manay-lp .mlp-hero-card--form .mlp-consent span{ color:#fff !important; }\r\n.manay-lp .mlp-form-box .mlp-consent, .manay-lp .mlp-form-box .mlp-consent span{ color:var(--mlp-ink) !important; }\r\n\r\n\/* Checkbox: native g\u00f6r\u00fcn\u00fcm + accent (appearance:none sizintisini ez) *\/\r\n.manay-lp .mlp-cform input[type=checkbox]{\r\n  -webkit-appearance:auto !important; appearance:auto !important;\r\n  width:18px !important; height:18px !important; min-height:0 !important;\r\n  padding:0 !important; margin:2px 0 0 !important; flex:0 0 auto !important;\r\n  accent-color:var(--mlp-blue) !important; background:#fff; border-radius:4px; cursor:pointer;\r\n}\r\n\r\n\/* Pasif input HAFIF GRI, focus'ta beyaz\/aktif *\/\r\n.manay-lp .mlp-cform input:not([type=checkbox]):not(.mlp-cc-search),\r\n.manay-lp .mlp-cform textarea,\r\n.manay-lp .mlp-cform .mlp-cc-btn{ background:#eef2f8 !important; }\r\n.manay-lp .mlp-cform input:not([type=checkbox]):not(.mlp-cc-search):focus,\r\n.manay-lp .mlp-cform textarea:focus,\r\n.manay-lp .mlp-cc-wrap.is-open .mlp-cc-btn{ background:#fff !important; }\r\n\r\n\r\n\/* ===== CRO snippet (65250\/65251) bu LP'de ETKISIZ ===== *\/\r\n.page-id-65485 .cro-roi-badge,\r\n.page-id-65485 .cro-social-proof,\r\n.page-id-65485 .cro-form-trust,\r\n.page-id-65485 .cro-bridge-text,\r\n.page-id-65485 .cro-roi-stat,\r\n.page-id-65485 .cro-faq-cta,\r\n.page-id-65485 #cro-mobile-sticky,\r\n.page-id-65485 #mcpa-unbounce-header,\r\n.page-id-65485 [id*=\"unbounce\"],\r\n.page-id-65485 [id^=\"mcpa-\"]{ display:none !important; }\r\n\r\n\r\n\/* ===== v4: form line-height + sol hero dolgunlugu ===== *\/\r\n\/* Form alaninda line-height 1.3 *\/\r\n.manay-lp .mlp-hero-card--form, .manay-lp .mlp-form-box,\r\n.manay-lp .mlp-cform, .manay-lp .mlp-cform label, .manay-lp .mlp-consent,\r\n.manay-lp .mlp-form-box h3, .manay-lp .mlp-form-box .mlp-fsub,\r\n.manay-lp .mlp-hero-card h3, .manay-lp .mlp-hero-card .mlp-card-sub{ line-height:1.3 !important; }\r\n\r\n\/* Sol hero blogu daha dolgun (buyuk baslik + acik araliklar) *\/\r\n.manay-lp .mlp-hero{ padding:82px 0 74px !important; }\r\n.manay-lp .mlp-hero .mlp-eyebrow{ margin-bottom:26px !important; }\r\n.manay-lp .mlp-hero h1{ font-size:clamp(34px,4.6vw,56px) !important; line-height:1.14 !important; margin-bottom:26px !important; }\r\n.manay-lp .mlp-hero-sub{ font-size:20px !important; line-height:1.8 !important; max-width:560px !important; margin-bottom:44px !important; }\r\n.manay-lp .mlp-hero-cta{ margin-bottom:46px !important; }\r\n.manay-lp .mlp-hero-cta .mlp-btn{ padding:18px 34px !important; font-size:16.5px !important; }\r\n.manay-lp .mlp-hero-trust{ gap:28px !important; }\r\n.manay-lp .mlp-hero-trust > div{ font-size:15px !important; }\r\n@media (max-width:560px){\r\n  .manay-lp .mlp-hero-sub{ font-size:17px !important; line-height:1.7 !important; margin-bottom:30px !important; }\r\n  .manay-lp .mlp-hero-cta{ margin-bottom:30px !important; }\r\n}\r\n\r\n\r\n\/* ===== K\u0130MLER \u0130\u00c7\u0130N bento \u2014 yenilenmi\u015f (Collie tarz\u0131 temiz) ===== *\/\r\n.manay-lp .mlp-bento{ grid-auto-rows:250px; gap:20px; }\r\n.manay-lp .mlp-bento-card{ padding:30px; border-radius:26px; }\r\n.manay-lp .mlp-bento-card h3{ font-size:24px !important; margin:18px 0 8px !important; line-height:1.16 !important; }\r\n.manay-lp .mlp-bento-card p{ font-size:15.5px; line-height:1.6; }\r\n.manay-lp .mlp-bento-card .mlp-bento-ic{ width:54px; height:54px; border-radius:15px; }\r\n\/* Lacivert kartlar: zengin degrade + alt\u0131n aksan *\/\r\n.manay-lp .mlp-bento-card.is--navy{ background:linear-gradient(160deg,#0E3F83 0%,#041E42 100%) !important; color:#fff; }\r\n.manay-lp .mlp-bento-card.is--navy h3{ color:#fff !important; }\r\n.manay-lp .mlp-bento-card.is--navy p{ color:rgba(255,255,255,.85) !important; }\r\n.manay-lp .mlp-bento-card.is--navy .mlp-bento-stat{ color:var(--mlp-gold) !important; }\r\n\/* Mint ye\u015fil kart *\/\r\n.manay-lp .mlp-bento-card.is--mint{ background:#bfe9d0; color:var(--mlp-navy); }\r\n.manay-lp .mlp-bento-card.is--mint h3{ color:var(--mlp-navy) !important; }\r\n.manay-lp .mlp-bento-card.is--mint p{ color:rgba(4,30,66,.72); }\r\n\/* Amber kartta ikon chip kontrast\u0131 (lacivert chip + alt\u0131n ikon) *\/\r\n.manay-lp .mlp-bento-card.is--amber .mlp-bento-ic{ background:var(--mlp-navy); }\r\n.manay-lp .mlp-bento-card.is--amber .mlp-bento-ic svg [stroke]{ stroke:var(--mlp-gold); }\r\n\/* Krem kart biraz daha s\u0131cak *\/\r\n.manay-lp .mlp-bento-card.is--soft{ background:#f2efe8; }\r\n\r\n\r\n\/* ===== MOB\u0130L: \u00e7ift i\u00e7erik temizli\u011fi ===== *\/\r\n\/* Alt sticky bar 2'li (WhatsApp + \u0130leti\u015fim) *\/\r\n.manay-lp .mlp-mobilebar{ grid-template-columns:1fr 1fr !important; }\r\n\/* Mobilde \u00fcstte sadece logo + sayfa i\u00e7i men\u00fc; CTA butonlar\u0131n\u0131 gizle *\/\r\n@media (max-width:768px){\r\n  .manay-lp .mlp-nav-cta{ display:none !important; }\r\n  .manay-lp .mlp-nav-inner{ padding:10px 16px !important; }\r\n}\r\n\r\n\r\n\/* ===== v6: mobil tagline + ileti\u015fim modal\u0131 ===== *\/\r\n\/* \"Amerika'daki Mali M\u00fc\u015faviriniz\" mobilde de g\u00f6r\u00fcns\u00fcn *\/\r\n@media (max-width:768px){\r\n  .manay-lp .mlp-nav-tagline{ display:block !important; font-size:10.5px !important; line-height:1.2 !important; padding-left:10px !important; }\r\n  .manay-lp .mlp-nav-logo-img{ height:40px !important; }\r\n  .manay-lp .mlp-nav-brand{ gap:10px !important; }\r\n}\r\n\/* Alt bar \u0130leti\u015fim butonu (a ile ayn\u0131 g\u00f6r\u00fcn\u00fcm) *\/\r\n.manay-lp .mlp-mobilebar button.mlp-mb-form{\r\n  display:flex; flex-direction:column; align-items:center; justify-content:center; gap:3px;\r\n  padding:8px 4px; border:0; cursor:pointer; width:100%; border-radius:10px;\r\n  font-family:var(--mlp-font-display); font-weight:600; font-size:12px; text-align:center;\r\n  background:linear-gradient(135deg,var(--mlp-gold-lt),var(--mlp-gold)); color:var(--mlp-navy);\r\n}\r\n\r\n\/* \u0130LET\u0130\u015e\u0130M MODALI (mobil bottom-sheet) *\/\r\n.manay-lp .mlp-cmodal-overlay{ position:fixed; inset:0; z-index:10001; background:rgba(2,15,40,.55); backdrop-filter:blur(4px); display:none; align-items:flex-end; justify-content:center; padding:0; opacity:0; transition:opacity .25s; }\r\n.manay-lp .mlp-cmodal-overlay.mlp-show{ display:flex; opacity:1; }\r\n.manay-lp .mlp-cmodal{ position:relative; width:100%; max-width:520px; background:#fff; border-radius:22px 22px 0 0; padding:6px 10px calc(14px + env(safe-area-inset-bottom)); box-shadow:0 -12px 44px -12px rgba(4,30,66,.5); transform:translateY(24px); transition:transform .3s cubic-bezier(.2,.8,.2,1); }\r\n.manay-lp .mlp-cmodal-overlay.mlp-show .mlp-cmodal{ transform:none; }\r\n.manay-lp .mlp-cmodal-close{ position:absolute; top:8px; right:10px; width:34px; height:34px; border-radius:50%; border:0; background:var(--mlp-bg-soft); color:var(--mlp-navy); font-size:20px; line-height:1; cursor:pointer; display:grid; place-items:center; z-index:2; }\r\n.manay-lp .mlp-cmodal-head{ font-family:var(--mlp-font-display); font-weight:700; font-size:12px; letter-spacing:.1em; text-transform:uppercase; color:var(--mlp-muted); padding:16px 14px 8px; }\r\n.manay-lp .mlp-cmodal-row{ display:flex; align-items:center; gap:14px; padding:14px; border-top:1px solid var(--mlp-line); }\r\n.manay-lp .mlp-cmodal-flag{ font-size:26px; flex:0 0 auto; line-height:1; }\r\n.manay-lp .mlp-cmodal-info{ flex:1; display:flex; flex-direction:column; }\r\n.manay-lp .mlp-cmodal-info small{ font-size:12.5px; color:var(--mlp-muted); }\r\n.manay-lp .mlp-cmodal-info b{ font-size:18px; color:var(--mlp-navy); font-family:var(--mlp-font-display); font-weight:700; }\r\n.manay-lp .mlp-cmodal-wa{ display:flex; align-items:center; justify-content:center; gap:9px; padding:15px; font-family:var(--mlp-font-display); font-weight:700; font-size:15px; color:#1a8f47; border-top:1px solid var(--mlp-line); }\r\n.manay-lp .mlp-cmodal-cta{ width:calc(100% - 20px); margin:10px 10px 4px; padding:15px; font-size:15.5px; }\r\n\r\n\r\n\/* ===== v7: MOB\u0130LDE NAV SAB\u0130T (fixed) ===== *\/\r\n\/* CRO snippet'i mobilde body\/main'e overflow-x:hidden veriyor; bu sticky'yi bozar.\r\n   fixed ata overflow'undan etkilenmez -> men\u00fc scroll'da sabit kal\u0131r. *\/\r\n@media (max-width:768px){\r\n  .manay-lp .mlp-nav{ position:fixed !important; top:0; left:0; right:0; }\r\n  .manay-lp{ padding-top:62px; }   \/* nav y\u00fcksekli\u011fi kadar bo\u015fluk *\/\r\n}\r\n\r\n\r\n\/* ===== v8: mobil fixed-nav bo\u015flu\u011fu d\u00fczeltme (beyaz bo\u015fluk -> hero'nun i\u00e7inde) ===== *\/\r\n@media (max-width:768px){\r\n  .manay-lp{ padding-top:0 !important; }              \/* beyaz bo\u015flu\u011fu kald\u0131r *\/\r\n  .manay-lp .mlp-hero{ padding-top:100px !important; } \/* nav y\u00fcksekli\u011fi kadar offset, ama LAC\u0130VERT zeminde *\/\r\n  \/* tema wrapper'lar\u0131nda \u00fcst bo\u015fluk kalmas\u0131n *\/\r\n  .page-id-65485 #wrapper, .page-id-65485 #primary, .page-id-65485 #main,\r\n  .page-id-65485 #single-page, .page-id-65485 #single-page > .container,\r\n  .page-id-65485 .single-page-content{ padding-top:0 !important; margin-top:0 !important; }\r\n}\r\n\r\n\r\n\/* ===== v9: mobil nav bo\u015flu\u011fu K\u00d6KTEN \u00e7\u00f6z\u00fcm + anchor offset ===== *\/\r\n\/* CRO snippet'i body\/main'e overflow-x:hidden veriyordu -> sticky'yi bozuyor + bo\u015fluk.\r\n   clip ile de\u011fi\u015ftir: yatay ta\u015fmay\u0131 yine engeller AMA sticky'yi bozmaz. *\/\r\n@media (max-width:768px){\r\n  html, body, main{ overflow-x:clip !important; }\r\n  \/* nav tekrar sticky (ak\u0131\u015fta, bo\u015fluksuz) *\/\r\n  .manay-lp .mlp-nav{ position:sticky !important; top:0; }\r\n  .manay-lp{ padding-top:0 !important; }\r\n  .manay-lp .mlp-hero{ padding-top:54px !important; }\r\n  \/* tema wrapper zincirinde \u00fcst bo\u015fluk b\u0131rakma *\/\r\n  .page-id-65485 #wrapper, .page-id-65485 #primary, .page-id-65485 #main,\r\n  .page-id-65485 #single-page, .page-id-65485 #single-page > .container,\r\n  .page-id-65485 .single-page-content, .page-id-65485 .wpb-content-wrapper,\r\n  .page-id-65485 .vc_row, .page-id-65485 .wpb_column, .page-id-65485 .vc_column-inner,\r\n  .page-id-65485 .wpb_wrapper, .page-id-65485 .wpb_raw_code{\r\n    margin-top:0 !important; padding-top:0 !important;\r\n  }\r\n}\r\n\/* Men\u00fc linkleri ba\u015fl\u0131\u011f\u0131n alt\u0131na d\u00fczg\u00fcn insin (anchor offset) *\/\r\n.manay-lp section[id], .manay-lp [id=\"contact-form-box\"]{ scroll-margin-top:96px; }\r\n@media (max-width:768px){ .manay-lp section[id], .manay-lp [id=\"contact-form-box\"]{ scroll-margin-top:78px; } }\r\n\r\n\/* ===== Journey sticky hardening (WP wrapper \/ CRO overflow fix) ===== *\/\r\n.page-id-65485 html,\r\n.page-id-65485 body,\r\n.page-id-65485 #wrapper,\r\n.page-id-65485 #primary,\r\n.page-id-65485 #main,\r\n.page-id-65485 #single-page,\r\n.page-id-65485 .content-area,\r\n.page-id-65485 .site-main,\r\n.page-id-65485 .wpb-content-wrapper,\r\n.page-id-65485 .vc_row,\r\n.page-id-65485 .wpb_column,\r\n.page-id-65485 .vc_column-inner,\r\n.page-id-65485 .wpb_wrapper,\r\n.page-id-65485 .wpb_raw_code {\r\n  overflow: visible !important;   \/* sticky needs no overflow:hidden ancestor *\/\r\n  overflow-x: clip !important;    \/* still prevent horizontal scroll without killing sticky *\/\r\n}\r\n\/* Ensure the journey track keeps its JS-set height and the pin can stick *\/\r\n.manay-lp .mlp-journey-track { position: relative; }\r\n.manay-lp .mlp-journey-pin { position: -webkit-sticky; position: sticky; top: 0; }\r\n@media (max-width: 900px){\r\n  \/* on mobile the module is static (JS already handles this) \u2014 leave as-is *\/\r\n  .manay-lp .mlp-journey-pin { position: static; }\r\n}\r\n\r\n\/* Tema kaynakl\u0131 nav tik sembollerini engelle *\/\r\n.manay-lp .mlp-nav-links li::before,\r\n.manay-lp .mlp-nav-links li::after,\r\n.manay-lp .mlp-nav-links a::before { content: none !important; }\r\n\/* Tema kaynakl\u0131 header margin s\u0131z\u0131nt\u0131s\u0131n\u0131 engelle *\/\r\n.manay-lp .mlp-nav { margin: 0 !important; }\r\n.manay-lp .mlp-nav-links { margin: 0 !important; padding: 0 !important; }\r\n\/* Scroll'da nav koyula\u015f\u0131nca butonlar\u0131 okunakl\u0131 tut *\/\r\n.mlp-nav--scrolled .mlp-nav-cta .mlp-nav-btn {\r\n  background: var(--mlp-gold) !important;\r\n  color: var(--mlp-navy) !important;\r\n  border-color: var(--mlp-gold) !important;\r\n}\r\n.mlp-nav--scrolled .mlp-nav-video {\r\n  background: rgba(255,255,255,.10) !important;\r\n  color: #fff !important;\r\n  border-color: rgba(255,255,255,.55) !important;\r\n}\r\n\/* \"Bizi Tan\u0131y\u0131n\" \u2014 koyu arka plan, beyaz okunakl\u0131 yaz\u0131 *\/\r\n.mlp-nav-video { background: var(--mlp-navy) !important; border-color: var(--mlp-navy) !important; }\r\n.mlp-nav-video, .mlp-nav-video .mlp-cta-long { color: #fff !important; }\r\n<\/style>\r\n\r\n<div class=\"manay-lp\">\r\n\r\n<!-- Schema.org: Service -->\r\n<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"Service\",\r\n  \"name\": \"Turkish-Speaking CPA & Accounting Services\",\r\n  \"description\": \"ABD'de ya\u015fayan ve i\u015f yapan T\u00fcrkler i\u00e7in T\u00fcrk\u00e7e konu\u015fan, ABD'de lisansl\u0131 CPA hizmetleri: bireysel vergi beyan\u0131 (1040\/1040-NR), \u015firket muhasebesi, ITIN, \u00e7ifte vergilendirme, FBAR ve uyum.\",\r\n  \"provider\": {\r\n    \"@type\": \"AccountingService\",\r\n    \"name\": \"Manay CPA\",\r\n    \"url\": \"https:\/\/www.manaycpa.com\",\r\n    \"telephone\": \"+14049001040\",\r\n    \"address\": {\r\n      \"@type\": \"PostalAddress\",\r\n      \"addressCountry\": \"US\"\r\n    }\r\n  },\r\n  \"areaServed\": \"Worldwide\",\r\n  \"serviceType\": \"Turkish-Speaking CPA & Accounting\"\r\n}\r\n<\/script>\r\n\r\n<!-- Schema.org: FAQPage -->\r\n<script type=\"application\/ld+json\">\r\n{\r\n  \"@context\": \"https:\/\/schema.org\",\r\n  \"@type\": \"FAQPage\",\r\n  \"mainEntity\": [\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Hizmetlerinizi T\u00fcrk\u00e7e veriyor musunuz?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Evet. T\u00fcm g\u00f6r\u00fc\u015fme, dan\u0131\u015fmanl\u0131k ve s\u00fcre\u00e7 y\u00f6netimini T\u00fcrk\u00e7e (ve gerekti\u011finde \u0130ngilizce) y\u00fcr\u00fct\u00fcyoruz.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"ABD'de lisansl\u0131 bir CPA misiniz?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Evet. Manay CPA, ABD merkezli ve lisansl\u0131 bir CPA firmas\u0131d\u0131r; genel bir muhasebe b\u00fcrosu de\u011fildir.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"T\u00fcrkiye'de ya\u015f\u0131yorum ama ABD gelirim\/\u015firketim var. Yard\u0131mc\u0131 olur musunuz?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Evet. T\u00fcm s\u00fcre\u00e7 uzaktan, g\u00fcvenli \u015fekilde y\u00fcr\u00fct\u00fclebilir.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Resident m\u0131 yoksa non-resident m\u0131 oldu\u011fumu nas\u0131l bilirim?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Ye\u015fil kart sahibiyseniz veya Substantial Presence Test'i kar\u015f\u0131l\u0131yorsan\u0131z genelde resident say\u0131l\u0131rs\u0131n\u0131z. Stat\u00fcn\u00fcz\u00fc biz belirler, do\u011fru formu (1040 \/ 1040-NR) haz\u0131rlar\u0131z.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"ITIN nas\u0131l al\u0131n\u0131r?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"SSN'e uygun de\u011filseniz ve beyan vermeniz gerekiyorsa Form W-7 ile ITIN ba\u015fvurusu yap\u0131l\u0131r. Ba\u015fvuruyu sizin ad\u0131n\u0131za y\u00fcr\u00fct\u00fcr\u00fcz.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"T\u00fcrkiye'deki banka hesaplar\u0131m\u0131 ABD'ye bildirmem gerekir mi?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Hesaplar\u0131n\u0131z\u0131n toplam de\u011feri y\u0131l i\u00e7inde herhangi bir anda 10.000 dolar\u0131 a\u015farsa FBAR (FinCEN 114) bildirimi gerekir. Bunu sizin i\u00e7in y\u00f6netiriz.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"Hem ABD'ye hem T\u00fcrkiye'ye iki kez mi vergi \u00f6derim?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Zorunlu de\u011fil. ABD-T\u00fcrkiye vergi anla\u015fmas\u0131 ve foreign tax credit, \u00e7ifte vergilendirmeyi \u00f6nlemeye yard\u0131mc\u0131 olur; durumunuza g\u00f6re en uygun y\u00f6ntemi modelleriz.\" }\r\n    },\r\n    {\r\n      \"@type\": \"Question\",\r\n      \"name\": \"\u015eirket de kurabilir misiniz?\",\r\n      \"acceptedAnswer\": { \"@type\": \"Answer\", \"text\": \"Evet. 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G\u00f6r\u00fc\u015fme sonras\u0131 net teklif veririz; s\u00fcrpriz yoktur.\" }\r\n    }\r\n  ]\r\n}\r\n<\/script>\r\n\r\n  <nav class=\"mlp-nav\" id=\"mlpNav\">\r\n    <div class=\"mlp-nav-inner\">\r\n      <a href=\"https:\/\/www.manaycpa.com\/tr\/\" class=\"mlp-nav-brand\" aria-label=\"Manay CPA\">\r\n        <img decoding=\"async\" class=\"mlp-nav-logo-img mlp-logo-dark\" 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alt=\"Manay CPA \u2014 Amerika'daki Mali M\u00fc\u015faviriniz\">\r\n        <img decoding=\"async\" class=\"mlp-nav-logo-img mlp-logo-light\" 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\" alt=\"Manay CPA \u2014 Amerika'daki Mali M\u00fc\u015faviriniz\">\r\n        <span class=\"mlp-nav-tagline\">Amerika'daki<br>Mali M\u00fc\u015faviriniz<\/span>\r\n      <\/a>\r\n      <button class=\"mlp-nav-toggle\" id=\"mlpNavToggle\" aria-label=\"Men\u00fc\">\r\n        <svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 7h16M4 12h16M4 17h16\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\"\/><\/svg>\r\n      <\/button>\r\n      <ul class=\"mlp-nav-links\" id=\"mlpNavLinks\">\r\n        <li><a href=\"#how-it-works\" class=\"mlp-navlink\">Nas\u0131l \u00c7al\u0131\u015f\u0131yoruz<\/a><\/li>\r\n        <li><a href=\"#why-manay\" class=\"mlp-navlink\">Neden Manay<\/a><\/li>\r\n        <li><a href=\"#services\" class=\"mlp-navlink\">Hizmetler<\/a><\/li>\r\n        <li><a href=\"#who-we-serve\" class=\"mlp-navlink\">Kimlere<\/a><\/li>\r\n      <\/ul>\r\n      <div class=\"mlp-nav-cta\">\r\n\r\n        <button class=\"mlp-nav-video\" id=\"mlpNavVideo\" type=\"button\">\r\n          <span class=\"mlp-nav-video-ic\"><svg width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"#fff\"><path d=\"M8 5v14l11-7L8 5z\"\/><\/svg><\/span>\r\n          <span class=\"mlp-cta-long\">Bizi Tan\u0131y\u0131n<\/span>\r\n        <\/button>\r\n\r\n        <div class=\"mlp-nav-contact\" id=\"mlpNavContact\">\r\n          <button class=\"mlp-nav-contact-btn\" id=\"mlpNavContactBtn\" type=\"button\" aria-expanded=\"false\">\r\n            <svg width=\"17\" height=\"17\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\r\n            <span class=\"mlp-cta-long\">\u0130leti\u015fim<\/span>\r\n            <svg class=\"mlp-nav-contact-arrow\" width=\"13\" height=\"13\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n          <\/button>\r\n          <div class=\"mlp-nav-contact-panel\" id=\"mlpNavContactPanel\">\r\n            <div class=\"mlp-nav-contact-head\">Bize Ula\u015f\u0131n<\/div>\r\n            <a href=\"tel:+14049001040\" class=\"mlp-nav-contact-row\">\r\n              <span class=\"mlp-nav-contact-flag\">\ud83c\uddfa\ud83c\uddf8<\/span>\r\n              <span class=\"mlp-nav-contact-info\"><small>Amerika (ABD)<\/small><b>+1 (404) 900-1040<\/b><\/span>\r\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#9aa6b5\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg>\r\n            <\/a>\r\n            <a href=\"tel:+908502420100\" class=\"mlp-nav-contact-row\">\r\n              <span class=\"mlp-nav-contact-flag\">\ud83c\uddf9\ud83c\uddf7<\/span>\r\n              <span class=\"mlp-nav-contact-info\"><small>T\u00fcrkiye Ofisi<\/small><b>0850 242 01 00<\/b><\/span>\r\n            <\/a>\r\n            <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20ABD%27deki%20vergi%2Fmuhasebe%20i%C5%9Flerim%20i%C3%A7in%20T%C3%BCrk%C3%A7e%20konu%C5%9Fan%20bir%20CPA%27den%20destek%20almak%20istiyorum.\" class=\"mlp-nav-contact-wa\" target=\"_blank\" rel=\"noopener nofollow\">\r\n              <svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20z\"\/><\/svg>\r\n              WhatsApp'tan yaz\u0131n\r\n            <\/a>\r\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold mlp-nav-contact-cta\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al<\/a>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <a href=\"#contact-form-box\" class=\"mlp-nav-btn\">Bize <span class=\"mlp-cta-long\">Ula\u015f\u0131n<\/span><\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/nav>\r\n\r\n  <span id=\"top\"><\/span>\r\n\r\n  <header class=\"mlp-hero mlp-on-dark\">\r\n    <div class=\"mlp-wrap\">\r\n      <div class=\"mlp-hero-grid\">\r\n        <div class=\"mlp-hero-copy\">\r\n          <span class=\"mlp-eyebrow\" style=\"color:var(--mlp-gold-lt);background:rgba(251,177,28,.14);\">ABD'de T\u00fcrk\u00e7e Konu\u015fan CPA<\/span>\r\n\r\n          <h1>ABD'deki Vergi ve Muhasebeniz \u2014 <span class=\"mlp-accent\">Ana Dilinizde<\/span>, Lisansl\u0131 Bir CPA'den<\/h1>\r\n          <p class=\"mlp-hero-sub\">\r\n            ABD'de ya\u015fayan ya da i\u015f yapan bir T\u00fcrk olarak; bireysel vergi beyan\u0131ndan \u015firket muhasebesine\r\n            kadar her \u015feyi, T\u00fcrk\u00e7e konu\u015fan ve ABD'de lisansl\u0131 CPA kadromuzla net\u00e7e hallediyoruz.\r\n          <\/p>\r\n          <div class=\"mlp-hero-cta\">\r\n            <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\r\n            <a href=\"#how-it-works\" class=\"mlp-btn mlp-btn--ghost\">Nas\u0131l \u00c7al\u0131\u015f\u0131yoruz \u2193<\/a>\r\n          <\/div>\r\n          <div class=\"mlp-hero-trust\">\r\n            <div>\r\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2l2.4 4.9 5.4.8-3.9 3.8.9 5.4L12 19.3 7.2 17l.9-5.4L4.2 7.7l5.4-.8L12 2z\" fill=\"#FFCE6B\"\/><\/svg>\r\n              <span>8.000+ m\u00fc\u015fteriye k\u00fcresel hizmet<\/span>\r\n            <\/div>\r\n            <div>\r\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" stroke=\"#FFCE6B\" stroke-width=\"2\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#FFCE6B\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n              <span>25+ y\u0131ll\u0131k ABD vergi &amp; muhasebe deneyimi<\/span>\r\n            <\/div>\r\n            <div>\r\n              <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M12 3a15 15 0 010 18M12 3a15 15 0 000 18\" stroke=\"#FFCE6B\" stroke-width=\"1.6\"\/><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"#FFCE6B\" stroke-width=\"1.6\"\/><\/svg>\r\n              <span>T\u00fcrk\u00e7e &amp; \u0130ngilizce tam destek<\/span>\r\n            <\/div>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <aside class=\"mlp-hero-card mlp-hero-card--form\">\r\n          <h3>\u00dccretsiz 15 Dakikal\u0131k G\u00f6r\u00fc\u015fme (T\u00fcrk\u00e7e)<\/h3>\r\n          <p class=\"mlp-card-sub\">Durumunuzu T\u00fcrk\u00e7e anlat\u0131n \u2014 ABD taraf\u0131n\u0131 biz halledelim.<\/p>\r\n\r\n          <form class=\"mlp-cform\" id=\"mlpFormHero\" novalidate>\r\n            <div class=\"mlp-field\">\r\n              <label>Ad <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"text\" name=\"firstname\" required autocomplete=\"given-name\" placeholder=\"Ad\u0131n\u0131z\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Soyad <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"text\" name=\"lastname\" required autocomplete=\"family-name\" placeholder=\"Soyad\u0131n\u0131z\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Telefon <span class=\"mlp-req\">*<\/span><\/label>\r\n              <div class=\"mlp-phone\">\r\n                <div class=\"mlp-cc-wrap\">\r\n                  <button type=\"button\" class=\"mlp-cc-btn\" aria-haspopup=\"listbox\" aria-expanded=\"false\">\r\n                    <span class=\"mlp-cc-flag\">\ud83c\uddf9\ud83c\uddf7<\/span><span class=\"mlp-cc-code\">+90<\/span>\r\n                    <svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"#5b6678\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n                  <\/button>\r\n                  <input type=\"hidden\" name=\"phone_cc\" value=\"+90\">\r\n                  <div class=\"mlp-cc-pop\" hidden>\r\n                    <input type=\"text\" class=\"mlp-cc-search\" placeholder=\"\u00dclke veya kod ara\u2026\" autocomplete=\"off\">\r\n                    <ul class=\"mlp-cc-opts\"><\/ul>\r\n                  <\/div>\r\n                <\/div>\r\n                <input type=\"tel\" name=\"phone\" required autocomplete=\"tel\" placeholder=\"5xx xxx xx xx\">\r\n              <\/div>\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>E-posta <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"email\" name=\"email\" required autocomplete=\"email\" placeholder=\"ornek@email.com\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Size nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/label>\r\n              <textarea name=\"how_can_we_help_you_\" rows=\"3\" placeholder=\"Durumunuzu yaz\u0131n (\u00f6r. bireysel beyan, \u015firket muhasebesi, ITIN, \u00e7ifte vergilendirme\u2026)\"><\/textarea>\r\n            <\/div>\r\n            <label class=\"mlp-consent\">\r\n              <input type=\"checkbox\" name=\"kvkk\" checked required>\r\n              <span><a href=\"https:\/\/www.manaycpa.com\/tr\/kvkk-aydinlatma-metni\/\" target=\"_blank\" rel=\"noopener nofollow\">KVKK Ayd\u0131nlatma Metni<\/a>'ni okudum, ki\u015fisel verilerimin i\u015flenmesini kabul ediyorum.<\/span>\r\n            <\/label>\r\n            <input type=\"text\" name=\"company_website\" class=\"mlp-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\">\r\n            <button type=\"submit\" class=\"mlp-btn mlp-btn--gold mlp-cform-submit\">G\u00f6nder<\/button>\r\n            <div class=\"mlp-cform-msg\" role=\"status\" aria-live=\"polite\"><\/div>\r\n          <\/form>\r\n          <div class=\"mlp-hero-stats\">\r\n            <div class=\"mlp-stat\"><b>8K+<\/b><span>K\u00fcresel M\u00fc\u015fteri<\/span><\/div>\r\n            <div class=\"mlp-stat\"><b>25+<\/b><span>Y\u0131l ABD Deneyimi<\/span><\/div>\r\n            <div class=\"mlp-stat\"><b>TR\u00b7EN<\/b><span>Tam Destek<\/span><\/div>\r\n          <\/div>\r\n        <\/aside>\r\n      <\/div>\r\n    <\/div>\r\n  <\/header>\r\n\r\n  <section class=\"mlp-section\" id=\"references\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">M\u00fc\u015fterilerimiz<\/span>\r\n      <h2 class=\"mlp-h2\">ABD'deki T\u00fcrk giri\u015fimciler ve profesyoneller Manay CPA'e g\u00fcveniyor<\/h2>\r\n      <p class=\"mlp-lead\">Bireysel m\u00fckelleflerden \u015firket sahiplerine \u2014 ABD'de ya\u015fayan ve i\u015f yapan T\u00fcrkler, vergi ve muhasebe i\u015flerini ana dillerinde bize emanet ediyor.<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"mlp-logos\">\r\n      <div class=\"mlp-logos-track\">\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-1.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-2.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-3.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-4.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-5.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-6.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-7.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-8.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-9.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-10.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-11.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-1.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-2.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-3.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-4.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-5.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-6.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-7.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-8.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-9.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-10.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n        <div class=\"mlp-logo\"><img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-referans-logo-11.svg\" alt=\"Referans logosu\" loading=\"lazy\"><\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\" id=\"how-it-works\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Nas\u0131l \u00c7al\u0131\u015f\u0131yoruz<\/span>\r\n      <h2 class=\"mlp-h2\">\u0130lk G\u00f6r\u00fc\u015fmeden S\u00fcregelen Deste\u011fe \u2014 Her \u015eeyi T\u00fcrk\u00e7e Y\u00f6netiyoruz<\/h2>\r\n      <p class=\"mlp-lead\">D\u00f6rt basit ad\u0131m. Nerede olursan\u0131z olun, ABD vergi ve muhasebeniz ana dilinizde, do\u011fru ve zaman\u0131nda y\u00f6netilir.<\/p>\r\n\r\n      <div class=\"mlp-steps\">\r\n        <div class=\"mlp-step\">\r\n          <div class=\"mlp-step-num\">1<\/div>\r\n          <h5>\u00dccretsiz G\u00f6r\u00fc\u015fme (T\u00fcrk\u00e7e)<\/h5>\r\n          <p>Durumunuzu anlat\u0131n: ABD'de mi ya\u015f\u0131yorsunuz, geliriniz nereden, \u015firketiniz var m\u0131? Bu a\u015famada evrak gerekmez.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-step\">\r\n          <div class=\"mlp-step-num\">2<\/div>\r\n          <h5>Durumunuzu De\u011ferlendiririz<\/h5>\r\n          <p>Vergi stat\u00fcn\u00fcz\u00fc (resident\/non-resident), ITIN ihtiyac\u0131n\u0131, \u00e7ifte vergilendirme ve uyum y\u00fck\u00fcml\u00fcl\u00fcklerinizi inceleriz.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-step\">\r\n          <div class=\"mlp-step-num\">3<\/div>\r\n          <h5>Belgelerinizi G\u00fcvenle Payla\u015f\u0131rs\u0131n\u0131z<\/h5>\r\n          <p>\u015eifreli portal \u00fczerinden gelir belgeleri ve hesap bilgilerini iletirsiniz; gerisini biz yapar\u0131z.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-step\">\r\n          <div class=\"mlp-step-num\">4<\/div>\r\n          <h5>Beyan &amp; S\u00fcregelen Destek<\/h5>\r\n          <p>Beyanlar\u0131n\u0131z\u0131 haz\u0131rlar, eyalet y\u00fck\u00fcml\u00fcl\u00fcklerini y\u00f6netir ve y\u0131l boyu T\u00fcrk\u00e7e destek veririz.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"mlp-steps-cta\">\r\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz G\u00f6r\u00fc\u015fme Planlay\u0131n<\/a>\r\n        <a href=\"#guide\" class=\"mlp-btn mlp-btn--gold\">S\u00fcrecimizi \u0130nceleyin<\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section mlp-section--soft\" id=\"why-manay\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Neden Manay CPA<\/span>\r\n      <h2 class=\"mlp-h2\">Sadece muhasebeci de\u011fil \u2014 ana dilinizde, ABD'de lisansl\u0131 bir CPA<\/h2>\r\n      <p class=\"mlp-lead\">ABD merkezli, lisansl\u0131 bir CPA firmas\u0131yla T\u00fcrk\u00e7e \u00e7al\u0131\u015f\u0131n; s\u0131n\u0131r \u00f6tesi vergi konular\u0131nda uzman.<\/p>\r\n\r\n      <div class=\"mlp-why-grid\" style=\"text-align:left;\">\r\n        <div class=\"mlp-why-card\">\r\n          <div class=\"mlp-why-ic\">\r\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 2L3 6v6c0 5 3.8 8.5 9 10 5.2-1.5 9-5 9-10V6l-9-4z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><path d=\"M9 12l2 2 4-4\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n          <\/div>\r\n          <h4>T\u00fcrk\u00e7e &amp; \u0130ngilizce Tam Destek<\/h4>\r\n          <p>Karma\u015f\u0131k ABD vergi konular\u0131n\u0131 ana dilinizde, \u00e7eviri kayb\u0131 olmadan anlars\u0131n\u0131z.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-why-card\">\r\n          <div class=\"mlp-why-ic\">\r\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4.5v9L12 21l-8-4.5v-9L12 3z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><circle cx=\"12\" cy=\"11\" r=\"2.5\" stroke=\"#FBB11C\" stroke-width=\"1.8\"\/><\/svg>\r\n          <\/div>\r\n          <h4>S\u0131n\u0131r \u00d6tesi Uzmanl\u0131k<\/h4>\r\n          <p>ABD-T\u00fcrkiye \u00e7ifte vergilendirme, FBAR, ITIN ve resident\/non-resident stat\u00fcs\u00fc dahil; iki sistemi de biliriz.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-why-card\">\r\n          <div class=\"mlp-why-ic\">\r\n            <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"9\" cy=\"8\" r=\"3\" stroke=\"#0F4FA8\" stroke-width=\"1.8\"\/><path d=\"M3 19c0-3 2.7-5 6-5s6 2 6 5\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><path d=\"M16 4l2 2 3-3\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n          <\/div>\r\n          <h4>Ger\u00e7ek CPA Kadrosu<\/h4>\r\n          <p>Genel bir muhasebeci de\u011fil; ABD'de lisansl\u0131 CPA'ler ile \u00e7al\u0131\u015f\u0131rs\u0131n\u0131z.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\" id=\"services\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Hizmetlerimiz<\/span>\r\n      <h2 class=\"mlp-h2\">ABD'deki T\u00fcm Finansal \u0130htiya\u00e7lar\u0131n\u0131z \u2014 Tek \u00c7at\u0131 Alt\u0131nda, T\u00fcrk\u00e7e<\/h2>\r\n      <p class=\"mlp-lead\">Bireysel beyandan \u015firket muhasebesine, \u00e7ifte vergilendirmeden bordroya kadar her \u015feyi kaps\u0131yoruz.<\/p>\r\n\r\n      <div class=\"mlp-feat-grid\" style=\"text-align:left;\">\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21h18M5 21V8l7-5 7 5v13M9 21v-6h6v6\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h5>Bireysel Vergi Beyan\u0131 (Form 1040 \/ 1040-NR)<\/h5>\r\n          <p>Resident veya non-resident stat\u00fcn\u00fcze g\u00f6re do\u011fru beyan; gelir, kredi ve indirimlerin optimizasyonu.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"4\" y=\"4\" width=\"16\" height=\"16\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M8 9h8M8 13h5\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\r\n          <h5>\u015eirket Muhasebesi &amp; Bookkeeping<\/h5>\r\n          <p>Ayl\u0131k defter tutma, finansal raporlama ve vergiye haz\u0131r kay\u0131t d\u00fczeni.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21h18M5 21V8l7-5 7 5v13M9 21v-6h6v6\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h5>\u015eirket Kurulumu (LLC\/C-Corp) &amp; EIN<\/h5>\r\n          <p>ABD'de i\u015f kurmak isteyenler i\u00e7in u\u00e7tan uca kurulum ve EIN ba\u015fvurusu.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h5>Vergi Planlamas\u0131 &amp; \u00c7ifte Vergilendirme<\/h5>\r\n          <p>ABD-T\u00fcrkiye vergi anla\u015fmas\u0131 ve foreign tax credit ile \u00e7ifte vergilendirmeyi en aza indirme.<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><rect x=\"4\" y=\"7\" width=\"16\" height=\"13\" rx=\"2\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M9 7V5a3 3 0 016 0v2M12 12v3\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\r\n          <h5>ITIN Ba\u015fvurusu &amp; IRS Temsili<\/h5>\r\n          <p>SSN'i olmayanlar i\u00e7in ITIN (Form W-7); IRS yaz\u0131\u015fmalar\u0131 ve vek\u00e2let i\u015flemleri (Form 2848).<\/p>\r\n        <\/div>\r\n        <div class=\"mlp-feat\">\r\n          <div class=\"mlp-feat-ic\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"9\" cy=\"8\" r=\"3\" stroke=\"currentColor\" stroke-width=\"1.8\"\/><path d=\"M3 19c0-3 2.7-5 6-5s6 2 6 5\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><path d=\"M16 11h5M18.5 8.5v5\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linecap=\"round\"\/><\/svg><\/div>\r\n          <h5>Bordro (Payroll) &amp; Sales Tax<\/h5>\r\n          <p>\u00c7al\u0131\u015fan\u0131 olan i\u015fletmeler i\u00e7in bordro y\u00f6netimi ve eyalet bazl\u0131 sat\u0131\u015f vergisi uyumu.<\/p>\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"mlp-steps-cta\"><a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a><button type=\"button\" class=\"mlp-btn mlp-btn--navy mlp-open-meeting\">Hemen G\u00f6r\u00fc\u015fme Ayarla<\/button><\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section mlp-section--soft\" id=\"who-we-serve\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Kimlere Hizmet Veriyoruz<\/span>\r\n      <h2 class=\"mlp-h2\">ABD'deki her T\u00fcrk birey ve i\u015fletme i\u00e7in<\/h2>\r\n      <p class=\"mlp-lead\">Hangi durumda olursan\u0131z olun, sizin gibi bireyler ve i\u015fletmeler i\u00e7in ABD vergi ve muhasebe s\u00fcre\u00e7lerini ana dillerinde y\u00f6nettik. En s\u0131k \u00e7al\u0131\u015ft\u0131\u011f\u0131m\u0131z profiller:<\/p>\r\n\r\n      <div class=\"mlp-bento\">\r\n\r\n        <div class=\"mlp-bento-card is--tall is--photo\">\r\n          <img class=\"mlp-bento-photo\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/730x1040-ecommerce.jpg\" alt=\"ABD'de ya\u015fayan T\u00fcrk birey vergi dan\u0131\u015fmanl\u0131\u011f\u0131\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M12 3a15 15 0 010 18M12 3a15 15 0 000 18\" stroke=\"#FBB11C\" stroke-width=\"1.8\"\/><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"#FBB11C\" stroke-width=\"1.8\"\/><\/svg><\/div>\r\n          <div class=\"mlp-bento-stat\">\ud83c\udf0d 60+ \u00fclke<\/div>\r\n          <h3>ABD'de Ya\u015fayan T\u00fcrkler<\/h3>\r\n          <p>Bireysel vergi beyan\u0131, FBAR ve g\u00fcnl\u00fck finansal i\u015fler i\u00e7in ana dilinizde destek. Stat\u00fcn\u00fcz\u00fc belirler, do\u011fru beyan\u0131 haz\u0131rlar ve y\u0131l boyu yan\u0131n\u0131zda oluruz.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-bento-card is--soft\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 7h16v13H4zM9 7V4h6v3\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h3>\ud83c\udfe2 ABD'de \u0130\u015f Kuran T\u00fcrk Giri\u015fimciler<\/h3>\r\n          <p>\u015eirket kurulumu, muhasebe ve vergi tek ekipte.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-bento-card is--blue\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 7h16l-1.5 11H5.5L4 7zM4 7L3 3\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><circle cx=\"9\" cy=\"21\" r=\"1.2\" fill=\"#FBB11C\"\/><circle cx=\"16\" cy=\"21\" r=\"1.2\" fill=\"#FBB11C\"\/><\/svg><\/div>\r\n          <h3>\ud83d\uded2 T\u00fcrk E-ticaret &amp; Amazon Sat\u0131c\u0131lar\u0131<\/h3>\r\n          <p>Sales tax, muhasebe ve uygun t\u00fczel yap\u0131.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-bento-card is--wide is--amber\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l9 5-9 5-9-5 9-5zM5 11v5l7 4 7-4v-5\" stroke=\"#041E42\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h3>\ud83c\udf93 ABD'ye Ta\u015f\u0131nan Profesyoneller &amp; \u00d6\u011frenciler<\/h3>\r\n          <p>Vergi stat\u00fcs\u00fc, ITIN ve ilk y\u0131l beyan\u0131 konular\u0131nda rehberlik. ABD'deki ilk y\u0131l\u0131n\u0131z\u0131 do\u011fru ve sorunsuz ge\u00e7irmenizi sa\u011flar\u0131z.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-bento-card is--wide is--mint\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M4 19V5M4 19h16M8 15l3-4 3 2 4-6\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h3>\ud83d\udcb0 T\u00fcrkiye'den ABD'ye Yat\u0131r\u0131m Yapanlar<\/h3>\r\n          <p>Gayrimenkul\/i\u015f yat\u0131r\u0131mlar\u0131nda vergi planlamas\u0131. Do\u011fru yap\u0131 ve do\u011fru beyanla yat\u0131r\u0131m\u0131n\u0131z\u0131n getirisini korursunuz.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-bento-card is--photo\">\r\n          <img class=\"mlp-bento-photo\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/730x500-investors.jpg\" alt=\"ABD'de \u015fubesi olan T\u00fcrk \u015firketi\">\r\n          <div class=\"mlp-bento-ic\"><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 21V8l6-3v4l6-3v4l6-3v14H3z\" stroke=\"#FBB11C\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n          <h3>\ud83c\udf10 ABD'de \u015eubesi\/\u0130\u015ftiraki Olan T\u00fcrk \u015eirketleri<\/h3>\r\n          <p>ABD muhasebesi, beyanlar ve transfer fiyatland\u0131rma deste\u011fi.<\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\" id=\"comparison\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Karar Rehberi<\/span>\r\n      <h2 class=\"mlp-h2\">ABD'de Vergi ve Muhasebede Bilmeniz Gereken Temel Konular<\/h2>\r\n      <p class=\"mlp-lead\">Do\u011fru yakla\u015f\u0131m stat\u00fcn\u00fcze, gelir kayna\u011f\u0131n\u0131za ve i\u015f yap\u0131n\u0131za ba\u011fl\u0131. Bu kar\u015f\u0131la\u015ft\u0131rmalar\u0131 y\u00f6n bulmak i\u00e7in kullan\u0131n; net analizi \u00fccretsiz g\u00f6r\u00fc\u015fmede yapal\u0131m.<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"mlp-wrap\">\r\n\r\n      <h3 style=\"font-size:22px;margin:8px 0 4px;color:var(--mlp-navy);\">ABD'deki T\u00fcrklerin en s\u0131k kar\u015f\u0131la\u015ft\u0131\u011f\u0131 konular<\/h3>\r\n      <p style=\"color:var(--mlp-muted);font-size:15px;margin:6px 0 0;\">Detayl\u0131 d\u00f6k\u00fcm\u00fc g\u00f6rmek i\u00e7in bir kar\u015f\u0131la\u015ft\u0131rma se\u00e7in.<\/p>\r\n\r\n      <div class=\"mlp-tabs\" id=\"mlpCompanyTabs\">\r\n\r\n        <div class=\"mlp-tabs-nav\">\r\n          <button class=\"mlp-tab-btn is-active\" data-tab=\"status\">\r\n            <span class=\"mlp-tab-btn-code\">Resident vs Non-Resident<\/span>\r\n            <span class=\"mlp-tab-btn-name\">Vergi Stat\u00fcs\u00fc<\/span>\r\n          <\/button>\r\n          <button class=\"mlp-tab-btn\" data-tab=\"taxid\">\r\n            <span class=\"mlp-tab-btn-code\">ITIN vs SSN<\/span>\r\n            <span class=\"mlp-tab-btn-name\">Vergi Numaralar\u0131<\/span>\r\n          <\/button>\r\n          <button class=\"mlp-tab-btn\" data-tab=\"entity\">\r\n            <span class=\"mlp-tab-btn-code\">LLC vs C-Corp<\/span>\r\n            <span class=\"mlp-tab-btn-name\">\u015eirket Yap\u0131s\u0131<\/span>\r\n          <\/button>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-tab-panel is-active\" data-panel=\"status\">\r\n          <div class=\"mlp-tab-panel-head\">\r\n            <div class=\"mlp-tab-panel-badge\" style=\"font-size:11px;\">RES<br>NR<\/div>\r\n            <div><h4>Resident vs Non-Resident<\/h4><p>Vergi stat\u00fcn\u00fcz, hangi gelir \u00fczerinden vergilendi\u011finizi belirler<\/p><\/div>\r\n          <\/div>\r\n          <div class=\"mlp-table-wrap\">\r\n            <div class=\"mlp-table-scroll\">\r\n              <table class=\"mlp-table\">\r\n                <thead>\r\n                  <tr><th scope=\"col\">&nbsp;<\/th><th scope=\"col\">Resident Alien (1040)<\/th><th scope=\"col\">Non-Resident (1040-NR)<\/th><\/tr>\r\n                <\/thead>\r\n                <tbody>\r\n                  <tr><th scope=\"row\">Vergilendirilen gelir<\/th><td class=\"mlp-td-hl\">T\u00fcm d\u00fcnya geliri<\/td><td>Yaln\u0131zca ABD kaynakl\u0131 gelir<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Stat\u00fc belirleme<\/th><td>Ye\u015fil kart veya Substantial Presence Test<\/td><td>Bu testleri kar\u015f\u0131lamayanlar<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Beyan formu<\/th><td>Form 1040<\/td><td>Form 1040-NR<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Yabanc\u0131 hesap bildirimi (FBAR)<\/th><td class=\"mlp-td-hl\">Genelde gerekir<\/td><td>Genelde gerekmez<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Tipik durum<\/th><td>ABD'de yerle\u015fik T\u00fcrkler<\/td><td>K\u0131sa s\u00fcreli \/ s\u0131n\u0131rl\u0131 ABD ba\u011f\u0131 olanlar<\/td><\/tr>\r\n                <\/tbody>\r\n              <\/table>\r\n            <\/div>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-tab-panel\" data-panel=\"taxid\">\r\n          <div class=\"mlp-tab-panel-head\">\r\n            <div class=\"mlp-tab-panel-badge\" style=\"font-size:11px;\">SSN<br>ITIN<\/div>\r\n            <div><h4>ITIN vs SSN<\/h4><p>Hangi vergi numaras\u0131 size uygun?<\/p><\/div>\r\n          <\/div>\r\n          <div class=\"mlp-table-wrap\">\r\n            <div class=\"mlp-table-scroll\">\r\n              <table class=\"mlp-table\">\r\n                <thead>\r\n                  <tr><th scope=\"col\">&nbsp;<\/th><th scope=\"col\">SSN<\/th><th scope=\"col\">ITIN<\/th><\/tr>\r\n                <\/thead>\r\n                <tbody>\r\n                  <tr><th scope=\"row\">Kime<\/th><td>ABD vatanda\u015f\u0131 \/ ye\u015fil kart \/ \u00e7al\u0131\u015fma izni olanlar<\/td><td>SSN'e uygun olmayan ama beyan gereken bireyler<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Nereden \/ nas\u0131l<\/th><td>Sosyal G\u00fcvenlik \u0130daresi (SSA)<\/td><td class=\"mlp-td-hl\">IRS \u2014 Form W-7<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Ne i\u00e7in<\/th><td>\u00c7al\u0131\u015fma, beyan, sosyal g\u00fcvenlik<\/td><td class=\"mlp-td-hl\">Vergi beyan\u0131 \/ raporlama<\/td><\/tr>\r\n                  <tr><th scope=\"row\">S\u00fcre<\/th><td>&mdash;<\/td><td>Birka\u00e7 hafta\u2013aylar<\/td><\/tr>\r\n                <\/tbody>\r\n              <\/table>\r\n            <\/div>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-tab-panel\" data-panel=\"entity\">\r\n          <div class=\"mlp-tab-panel-head\">\r\n            <div class=\"mlp-tab-panel-badge\">LLC<br>Corp<\/div>\r\n            <div><h4>LLC vs C-Corp<\/h4><p>\u0130\u015finize ve hedefinize g\u00f6re t\u00fczel yap\u0131<\/p><\/div>\r\n          <\/div>\r\n          <div class=\"mlp-table-wrap\">\r\n            <div class=\"mlp-table-scroll\">\r\n              <table class=\"mlp-table\">\r\n                <thead>\r\n                  <tr><th scope=\"col\">&nbsp;<\/th><th scope=\"col\">LLC<\/th><th scope=\"col\">C-Corp<\/th><\/tr>\r\n                <\/thead>\r\n                <tbody>\r\n                  <tr><th scope=\"row\">Vergilendirme<\/th><td class=\"mlp-td-hl\">Pass-through (k\u00e2r orta\u011fa ge\u00e7er)<\/td><td>Ayr\u0131 vergi m\u00fckellefi \u2014 %21 federal<\/td><\/tr>\r\n                  <tr><th scope=\"row\">En uygun<\/th><td class=\"mlp-td-hl\">E-ticaret, dan\u0131\u015fmanl\u0131k, KOB\u0130<\/td><td>Yat\u0131r\u0131m alacak giri\u015fimler<\/td><\/tr>\r\n                  <tr><th scope=\"row\">Formalite<\/th><td>D\u00fc\u015f\u00fck<\/td><td>Daha y\u00fcksek (kurul, kay\u0131tlar)<\/td><\/tr>\r\n                <\/tbody>\r\n              <\/table>\r\n            <\/div>\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mlp-table-cta\" style=\"margin-top:34px;\">\r\n        <p><strong>Durumunuza hangisinin uydu\u011fundan emin de\u011fil misiniz?<\/strong> \u00dccretsiz g\u00f6r\u00fc\u015fmede birlikte netle\u015ftirelim.<\/p>\r\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\">\r\n    <div class=\"mlp-wrap\">\r\n\r\n      <div class=\"mlp-split\">\r\n        <div class=\"mlp-split-copy\">\r\n          <span class=\"mlp-eyebrow\">Deneyim<\/span>\r\n          <h3>25 Y\u0131ll\u0131k ABD Vergi &amp; Muhasebe Deneyimi \u2014 T\u00fcrk Toplulu\u011funun Yan\u0131nda<\/h3>\r\n          <p>Manay CPA, 1999'dan beri ABD vergi mevzuat\u0131 ile uluslararas\u0131 i\u015f d\u00fcnyas\u0131n\u0131n kesi\u015fiminde \u00e7al\u0131\u015f\u0131yor. ABD'ye yeni ta\u015f\u0131nan bireylerden k\u00f6kl\u00fc T\u00fcrk i\u015fletmelerine kadar her durumu g\u00f6rd\u00fck. Sizin durumunuz bizim i\u00e7in yeni de\u011fil.<\/p>\r\n          <ul class=\"mlp-checklist\">\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> ABD'de lisansl\u0131, uluslararas\u0131 uzmanl\u0131\u011fa sahip CPA'ler<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> T\u00fcrk\u00e7e konu\u015fan ekip<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> 60+ \u00fclkeden m\u00fc\u015fteri<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#0F4FA8\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Y\u0131l boyu, sezon d\u0131\u015f\u0131nda da eri\u015filebilir destek<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n        <div class=\"mlp-split-media\" style=\"background: linear-gradient(rgba(255,255,255,.62), rgba(230,242,255,.62)), url('https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/25year-of-experience.jpg') center\/cover no-repeat;\"><span class=\"mlp-media-badge\">25+<\/span><\/div>\r\n      <\/div>\r\n\r\n      <div class=\"mlp-split mlp-split--rev\">\r\n        <div class=\"mlp-split-copy\">\r\n          <span class=\"mlp-eyebrow\">T\u00fcrk\u00e7e Destek &amp; G\u00fcvenlik<\/span>\r\n          <h3>Ana Dilinizde \u0130leti\u015fim, G\u00fcvende Veriler, Zaman\u0131nda Beyanlar<\/h3>\r\n          <p>Karma\u015f\u0131k vergi konular\u0131n\u0131 T\u00fcrk\u00e7e konu\u015farak netle\u015ftiririz; belge payla\u015f\u0131m\u0131 i\u00e7in banka d\u00fczeyinde \u015fifreli portal kullan\u0131r\u0131z. \u00d6nemli tarihler her m\u00fc\u015fteri i\u00e7in otomatik takip edilir.<\/p>\r\n          <ul class=\"mlp-checklist\">\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> T\u00fcrk\u00e7e konu\u015fan m\u00fc\u015fteri temsilcisi<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> T\u00fcm belgeler i\u00e7in \u015fifreli portal<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> T\u00fcm kritik tarihler i\u00e7in otomatik hat\u0131rlatma<\/li>\r\n            <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FBB11C\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#fff\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> IRS vek\u00e2let i\u015flemleri (Form 2848)<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n        <div class=\"mlp-split-media\" style=\"background: linear-gradient(rgba(255,255,255,.62), rgba(230,242,255,.62)), url('https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/Awarded.png') center\/cover no-repeat;\"><span class=\"mlp-media-badge\">TR\u00b7EN<\/span><\/div>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\" id=\"awards\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Ba\u015far\u0131lar<\/span>\r\n      <h2 class=\"mlp-h2\">\u00d6d\u00fcller &amp; Yetkinlikler<\/h2>\r\n      <p class=\"mlp-lead\">25 y\u0131l\u0131 a\u015fk\u0131n g\u00fcvenilir hizmet; sekt\u00f6r \u00f6d\u00fclleri ve mesleki yetkinliklerle tescilli.<\/p>\r\n\r\n      <div class=\"mlp-awards-grid\">\r\n        <div class=\"mlp-award\">\r\n          <div class=\"mlp-award-img\">\r\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-1.svg\" alt=\"\u00d6d\u00fcl 1\" loading=\"lazy\">\r\n          <\/div>\r\n          <h5>Best Woman Entrepreneur of the Year<\/h5>\r\n          <span>Cobb Chamber \u00b7 2026<\/span>\r\n        <\/div>\r\n        <div class=\"mlp-award\">\r\n          <div class=\"mlp-award-img\">\r\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-2.svg\" alt=\"\u00d6d\u00fcl 2\" loading=\"lazy\">\r\n          <\/div>\r\n          <h5>Top 25 Small Businesses of the Year<\/h5>\r\n          <span>Cobb Chamber \u00b7 2026<\/span>\r\n        <\/div>\r\n        <div class=\"mlp-award\">\r\n          <div class=\"mlp-award-img\">\r\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-3.svg\" alt=\"\u00d6d\u00fcl 3\" loading=\"lazy\">\r\n          <\/div>\r\n          <h5>Best of Georgia<\/h5>\r\n          <span>Georgia Business Journal \u00b7 2025<\/span>\r\n        <\/div>\r\n        <div class=\"mlp-award\">\r\n          <div class=\"mlp-award-img\">\r\n            <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-award-4.svg\" alt=\"\u00d6d\u00fcl 4\" loading=\"lazy\">\r\n          <\/div>\r\n          <h5>One of America's Fastest-Growing Companies<\/h5>\r\n          <span>Inc. 5000 \u00b7 2025<\/span>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section mlp-section--soft\" id=\"team\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Ekibimiz<\/span>\r\n      <h2 class=\"mlp-h2\">T\u00fcrk\u00e7e Konu\u015fan Uzman Kadromuzla Tan\u0131\u015f\u0131n<\/h2>\r\n      <p class=\"mlp-lead\">Ger\u00e7ek CPA'ler. Ana dilinizde uzmanl\u0131k. D\u0131\u015f kaynak yok.<\/p>\r\n    <\/div>\r\n    <div class=\"mlp-wrap\">\r\n      <div class=\"mlp-photos\">\r\n        <div class=\"mlp-photo mlp-photo--big\">\r\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-1.jpg\" alt=\"Manay CPA ofis\" loading=\"lazy\">\r\n        <\/div>\r\n        <div class=\"mlp-photo\">\r\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-2.jpg\" alt=\"Manay CPA ekip\" loading=\"lazy\">\r\n        <\/div>\r\n        <div class=\"mlp-photo\">\r\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-3.jpg\" alt=\"Manay CPA \u00e7al\u0131\u015fma ortam\u0131\" loading=\"lazy\">\r\n        <\/div>\r\n        <div class=\"mlp-photo\">\r\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-4.jpg\" alt=\"Manay CPA dan\u0131\u015fmanl\u0131k\" loading=\"lazy\">\r\n        <\/div>\r\n        <div class=\"mlp-photo\">\r\n          <img decoding=\"async\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/06\/manay-ofis-5.jpg\" alt=\"Manay CPA ofis binas\u0131\" loading=\"lazy\">\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section mlp-section--soft\" id=\"video\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">Bizi Tan\u0131y\u0131n<\/span>\r\n      <h2 class=\"mlp-h2\">Her M\u00fc\u015fteriye T\u00fcrk\u00e7e Konu\u015fan, Adanm\u0131\u015f Bir Uzman<\/h2>\r\n      <p class=\"mlp-lead\">ABD'deki T\u00fcrk bireylere ve i\u015fletmelere vergi ve muhasebe s\u00fcre\u00e7lerinde nas\u0131l yol g\u00f6sterdi\u011fimizi videoda izleyin.<\/p>\r\n\r\n      <div class=\"mlp-video-wrap\">\r\n        <div class=\"mlp-video\" id=\"mlpVideo\">\r\n          <div class=\"mlp-video-placeholder\" data-id=\"JiAq21_4iOU\">\r\n            <div class=\"mlp-video-play\">\r\n              <svg width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M8 5v14l11-7L8 5z\" fill=\"#041E42\"\/><\/svg>\r\n            <\/div>\r\n            <p>Videoyu izlemek i\u00e7in t\u0131klay\u0131n<\/p>\r\n          <\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section--soft mlp-journey\" id=\"journey\" style=\"padding-top:60px;\">\r\n    <div class=\"mlp-wrap mlp-center\" style=\"padding-bottom:20px;\">\r\n      <span class=\"mlp-eyebrow\">Yol Haritan\u0131z<\/span>\r\n      <h2 class=\"mlp-h2\">ABD'deki Finansal Yolculu\u011funuz \u2014 Ad\u0131m Ad\u0131m<\/h2>\r\n      <p class=\"mlp-lead\">ABD'ye ta\u015f\u0131nd\u0131\u011f\u0131n\u0131z ya da i\u015f yapt\u0131\u011f\u0131n\u0131z andan tam uyuma kadar s\u00fcre\u00e7 nas\u0131l ilerliyor? Takip etmek i\u00e7in kayd\u0131r\u0131n.<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"mlp-journey-track\" id=\"mlpJourneyTrack\">\r\n\r\n      <div class=\"mlp-journey-pin\">\r\n\r\n        <div class=\"mlp-journey-progress\" id=\"mlpJourneyProgress\">\r\n          <span><\/span><span><\/span><span><\/span><span><\/span>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-journey-pin-inner\">\r\n\r\n          <div class=\"mlp-journey-steps\" id=\"mlpJourneySteps\">\r\n\r\n            <div class=\"mlp-jstep is-active\" data-scene=\"0\">\r\n              <div class=\"mlp-jstep-rail\"><\/div>\r\n              <div class=\"mlp-jstep-body\">\r\n                <div class=\"mlp-jstep-phase\">\u2460 Ba\u015flang\u0131\u00e7<\/div>\r\n                <div class=\"mlp-jstep-head\">\r\n                  <div class=\"mlp-jstep-num\">1<\/div>\r\n                  <span class=\"mlp-jstep-tag is--before\">Ad\u0131m 1<\/span>\r\n                <\/div>\r\n                <h4>ABD'ye Ta\u015f\u0131n\u0131r \/ \u0130\u015f Yapars\u0131n\u0131z<\/h4>\r\n                <p>Yeni bir \u00fclke, yeni bir vergi sistemi. \u0130lk soru: y\u00fck\u00fcml\u00fcl\u00fckleriniz neler?<\/p>\r\n              <\/div>\r\n            <\/div>\r\n\r\n            <div class=\"mlp-jstep\" data-scene=\"1\">\r\n              <div class=\"mlp-jstep-rail\"><\/div>\r\n              <div class=\"mlp-jstep-body\">\r\n                <div class=\"mlp-jstep-phase\">\u2461 Karma\u015f\u0131kl\u0131k<\/div>\r\n                <div class=\"mlp-jstep-head\">\r\n                  <div class=\"mlp-jstep-num\">2<\/div>\r\n                  <span class=\"mlp-jstep-tag is--before\">Ad\u0131m 2<\/span>\r\n                <\/div>\r\n                <h4>Kurallar Kafa Kar\u0131\u015ft\u0131r\u0131r<\/h4>\r\n                <p>\u0130ngilizce formlar, resident\/non-resident stat\u00fcs\u00fc, ITIN, FBAR ve \u00e7ifte vergilendirme.<\/p>\r\n              <\/div>\r\n            <\/div>\r\n\r\n            <div class=\"mlp-jstep\" data-scene=\"2\">\r\n              <div class=\"mlp-jstep-rail\"><\/div>\r\n              <div class=\"mlp-jstep-body\">\r\n                <div class=\"mlp-jstep-phase\">\u2462 Risk<\/div>\r\n                <div class=\"mlp-jstep-head\">\r\n                  <div class=\"mlp-jstep-num\">3<\/div>\r\n                  <span class=\"mlp-jstep-tag is--after\">Ad\u0131m 3<\/span>\r\n                <\/div>\r\n                <h4>Yanl\u0131\u015f\/Eksik Beyan Riski<\/h4>\r\n                <p>Genel bir muhasebeci s\u0131n\u0131r \u00f6tesi inceli\u011fi ka\u00e7\u0131rabilir; ceza ve \u00e7ifte vergi riski do\u011far.<\/p>\r\n              <\/div>\r\n            <\/div>\r\n\r\n            <div class=\"mlp-jstep\" data-scene=\"3\">\r\n              <div class=\"mlp-jstep-rail\"><\/div>\r\n              <div class=\"mlp-jstep-body\">\r\n                <div class=\"mlp-jstep-phase\">\u2463 \u00c7\u00f6z\u00fcm<\/div>\r\n                <div class=\"mlp-jstep-head\">\r\n                  <div class=\"mlp-jstep-num\">4<\/div>\r\n                  <span class=\"mlp-jstep-tag is--after\">Ad\u0131m 4<\/span>\r\n                <\/div>\r\n                <h4>T\u00fcrk\u00e7e Konu\u015fan CPA'i Bulursunuz<\/h4>\r\n                <p>Manay CPA; ana dilinizde, ABD'de lisansl\u0131 ve s\u0131n\u0131r \u00f6tesi uzman. Her \u015feyi biz y\u00f6netiriz.<\/p>\r\n                <div class=\"mlp-jstep-cta\"><a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">Yolculu\u011fa Ba\u015flay\u0131n<\/a><button type=\"button\" class=\"mlp-btn mlp-btn--gold mlp-open-meeting\">Hemen G\u00f6r\u00fc\u015fme Ayarla<\/button><\/div>\r\n              <\/div>\r\n            <\/div>\r\n\r\n          <\/div>\r\n\r\n          <div class=\"mlp-journey-visual\" id=\"mlpJourneyVisual\">\r\n            <div class=\"mlp-jscene is-active\" data-scene=\"0\">\r\n              <span class=\"mlp-jscene-badge\">Ba\u015flang\u0131\u00e7<\/span>\r\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M3 12h18M12 3a15 15 0 010 18M12 3a15 15 0 000 18\" stroke=\"#FBB11C\" stroke-width=\"1.5\"\/><circle cx=\"12\" cy=\"12\" r=\"9\" stroke=\"#fff\" stroke-width=\"1.5\"\/><\/svg><\/div>\r\n              <span class=\"mlp-jscene-step\">Ad\u0131m 1 \/ 4<\/span>\r\n              <h5>ABD'ye Ta\u015f\u0131n\u0131r \/ \u0130\u015f Yapars\u0131n\u0131z<\/h5>\r\n              <p>Yeni \u00fclke, yeni vergi sistemi \u2014 y\u00fck\u00fcml\u00fcl\u00fckler ne?<\/p>\r\n            <\/div>\r\n            <div class=\"mlp-jscene\" data-scene=\"1\">\r\n              <span class=\"mlp-jscene-badge\">Karma\u015f\u0131kl\u0131k<\/span>\r\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 3h9l4 4v14H6V3z\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linejoin=\"round\"\/><path d=\"M14 3v5h5M9 13h6M9 17h6\" stroke=\"#fff\" stroke-width=\"1.5\" stroke-linecap=\"round\"\/><\/svg><\/div>\r\n              <span class=\"mlp-jscene-step\">Ad\u0131m 2 \/ 4<\/span>\r\n              <h5>Kurallar Kafa Kar\u0131\u015ft\u0131r\u0131r<\/h5>\r\n              <p>Stat\u00fc, ITIN, FBAR ve \u00e7ifte vergilendirme bir arada.<\/p>\r\n            <\/div>\r\n            <div class=\"mlp-jscene\" data-scene=\"2\">\r\n              <span class=\"mlp-jscene-badge\">Risk<\/span>\r\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l9 16H3L12 3z\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linejoin=\"round\"\/><path d=\"M12 10v4M12 17h.01\" stroke=\"#fff\" stroke-width=\"1.6\" stroke-linecap=\"round\"\/><\/svg><\/div>\r\n              <span class=\"mlp-jscene-step\">Ad\u0131m 3 \/ 4<\/span>\r\n              <h5>Yanl\u0131\u015f\/Eksik Beyan Riski<\/h5>\r\n              <p>S\u0131n\u0131r \u00f6tesi inceli\u011fi ka\u00e7\u0131rmak ceza do\u011furabilir.<\/p>\r\n            <\/div>\r\n            <div class=\"mlp-jscene\" data-scene=\"3\">\r\n              <span class=\"mlp-jscene-badge\">\u00c7\u00f6z\u00fcm<\/span>\r\n              <div class=\"mlp-jscene-ring\"><svg viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 3l8 4v5c0 4.4-3.1 7.6-8 9-4.9-1.4-8-4.6-8-9V7l8-4z\" stroke=\"#FBB11C\" stroke-width=\"1.5\" stroke-linejoin=\"round\"\/><path d=\"M9 12l2 2 4-4\" stroke=\"#fff\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/div>\r\n              <span class=\"mlp-jscene-step\">Ad\u0131m 4 \/ 4<\/span>\r\n              <h5>T\u00fcrk\u00e7e Konu\u015fan CPA'i Bulursunuz<\/h5>\r\n              <p>Ana dilinizde, lisansl\u0131 ve s\u0131n\u0131r \u00f6tesi uzman destek.<\/p>\r\n            <\/div>\r\n          <\/div>\r\n\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-form-section mlp-on-dark\" id=\"contact-form-box\">\r\n    <div class=\"mlp-wrap\">\r\n      <div class=\"mlp-form-grid\">\r\n        <div class=\"mlp-form-copy\">\r\n          <span class=\"mlp-eyebrow\" style=\"color:var(--mlp-gold-lt);background:rgba(251,177,28,.16);\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k<\/span>\r\n          <h2>T\u00fcrk\u00e7e \u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/h2>\r\n          <p>Formu doldurun; T\u00fcrk\u00e7e konu\u015fan ekibimiz 24 saat i\u00e7inde sizinle ileti\u015fime ge\u00e7sin. Y\u00fck\u00fcml\u00fcl\u00fck yok; size tam olarak neyin gerekti\u011fini \u2014 ve neyin gerekmedi\u011fini \u2014 anlat\u0131r\u0131z.<\/p>\r\n          <ul class=\"mlp-form-points\">\r\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> 15 dakika \u00fccretsiz dan\u0131\u015fmanl\u0131k \u2014 taahh\u00fct yok<\/li>\r\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> Vergi stat\u00fcn\u00fcz\u00fc ve y\u00fck\u00fcml\u00fcl\u00fcklerinizi g\u00f6r\u00fc\u015fmede de\u011ferlendiririz<\/li>\r\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> \u015eeffaf, sabit paket fiyat \u2014 saatlik s\u00fcrpriz yok<\/li>\r\n            <li><svg width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"10\" fill=\"#FFCE6B\"\/><path d=\"M8 12.5l2.5 2.5L16 9\" stroke=\"#041E42\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg> T\u00fcrk\u00e7e konu\u015fan, ABD'de lisansl\u0131 CPA ekibi<\/li>\r\n          <\/ul>\r\n        <\/div>\r\n\r\n        <div class=\"mlp-form-box\">\r\n          <h3>T\u00fcrk\u00e7e \u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/h3>\r\n          <p class=\"mlp-fsub\">Formu doldurun; T\u00fcrk\u00e7e konu\u015fan ekibimiz 24 saat i\u00e7inde sizinle ileti\u015fime ge\u00e7sin.<\/p>\r\n\r\n          <form class=\"mlp-cform\" id=\"mlpFormContact\" novalidate>\r\n            <div class=\"mlp-field\">\r\n              <label>Ad <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"text\" name=\"firstname\" required autocomplete=\"given-name\" placeholder=\"Ad\u0131n\u0131z\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Soyad <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"text\" name=\"lastname\" required autocomplete=\"family-name\" placeholder=\"Soyad\u0131n\u0131z\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Telefon <span class=\"mlp-req\">*<\/span><\/label>\r\n              <div class=\"mlp-phone\">\r\n                <div class=\"mlp-cc-wrap\">\r\n                  <button type=\"button\" class=\"mlp-cc-btn\" aria-haspopup=\"listbox\" aria-expanded=\"false\">\r\n                    <span class=\"mlp-cc-flag\">\ud83c\uddf9\ud83c\uddf7<\/span><span class=\"mlp-cc-code\">+90<\/span>\r\n                    <svg width=\"12\" height=\"12\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 9l6 6 6-6\" stroke=\"#5b6678\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n                  <\/button>\r\n                  <input type=\"hidden\" name=\"phone_cc\" value=\"+90\">\r\n                  <div class=\"mlp-cc-pop\" hidden>\r\n                    <input type=\"text\" class=\"mlp-cc-search\" placeholder=\"\u00dclke veya kod ara\u2026\" autocomplete=\"off\">\r\n                    <ul class=\"mlp-cc-opts\"><\/ul>\r\n                  <\/div>\r\n                <\/div>\r\n                <input type=\"tel\" name=\"phone\" required autocomplete=\"tel\" placeholder=\"5xx xxx xx xx\">\r\n              <\/div>\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>E-posta <span class=\"mlp-req\">*<\/span><\/label>\r\n              <input type=\"email\" name=\"email\" required autocomplete=\"email\" placeholder=\"ornek@email.com\">\r\n            <\/div>\r\n            <div class=\"mlp-field\">\r\n              <label>Size nas\u0131l yard\u0131mc\u0131 olabiliriz?<\/label>\r\n              <textarea name=\"how_can_we_help_you_\" rows=\"3\" placeholder=\"Durumunuzu yaz\u0131n (\u00f6r. bireysel beyan, \u015firket muhasebesi, ITIN, \u00e7ifte vergilendirme\u2026)\"><\/textarea>\r\n            <\/div>\r\n            <label class=\"mlp-consent\">\r\n              <input type=\"checkbox\" name=\"kvkk\" checked required>\r\n              <span><a href=\"https:\/\/www.manaycpa.com\/tr\/kvkk-aydinlatma-metni\/\" target=\"_blank\" rel=\"noopener nofollow\">KVKK Ayd\u0131nlatma Metni<\/a>'ni okudum, ki\u015fisel verilerimin i\u015flenmesini kabul ediyorum.<\/span>\r\n            <\/label>\r\n            <input type=\"text\" name=\"company_website\" class=\"mlp-hp\" tabindex=\"-1\" autocomplete=\"off\" aria-hidden=\"true\">\r\n            <button type=\"submit\" class=\"mlp-btn mlp-btn--gold mlp-cform-submit\">G\u00f6nder<\/button>\r\n            <div class=\"mlp-cform-msg\" role=\"status\" aria-live=\"polite\"><\/div>\r\n          <\/form>\r\n\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section\" id=\"faq\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">S\u0131k Sorulan Sorular<\/span>\r\n      <h2 class=\"mlp-h2\">S\u0131k Sorulan Sorular<\/h2>\r\n\r\n      <div class=\"mlp-faq-wrap\" style=\"text-align:left;\">\r\n        <details class=\"mlp-faq\">\r\n          <summary>Hizmetlerinizi T\u00fcrk\u00e7e veriyor musunuz?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Evet. T\u00fcm g\u00f6r\u00fc\u015fme, dan\u0131\u015fmanl\u0131k ve s\u00fcre\u00e7 y\u00f6netimini T\u00fcrk\u00e7e (ve gerekti\u011finde \u0130ngilizce) y\u00fcr\u00fct\u00fcyoruz.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>ABD'de lisansl\u0131 bir CPA misiniz?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Evet. Manay CPA, ABD merkezli ve lisansl\u0131 bir CPA firmas\u0131d\u0131r; genel bir muhasebe b\u00fcrosu de\u011fildir.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>T\u00fcrkiye'de ya\u015f\u0131yorum ama ABD gelirim\/\u015firketim var. Yard\u0131mc\u0131 olur musunuz?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Evet. T\u00fcm s\u00fcre\u00e7 uzaktan, g\u00fcvenli \u015fekilde y\u00fcr\u00fct\u00fclebilir.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>Resident m\u0131 yoksa non-resident m\u0131 oldu\u011fumu nas\u0131l bilirim?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Ye\u015fil kart sahibiyseniz veya Substantial Presence Test'i kar\u015f\u0131l\u0131yorsan\u0131z genelde \"resident\" say\u0131l\u0131rs\u0131n\u0131z. Stat\u00fcn\u00fcz\u00fc biz belirler, do\u011fru formu (1040 \/ 1040-NR) haz\u0131rlar\u0131z.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>ITIN nas\u0131l al\u0131n\u0131r?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">SSN'e uygun de\u011filseniz ve beyan vermeniz gerekiyorsa Form W-7 ile ITIN ba\u015fvurusu yap\u0131l\u0131r. Ba\u015fvuruyu sizin ad\u0131n\u0131za y\u00fcr\u00fct\u00fcr\u00fcz.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>T\u00fcrkiye'deki banka hesaplar\u0131m\u0131 ABD'ye bildirmem gerekir mi?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Hesaplar\u0131n\u0131z\u0131n toplam de\u011feri y\u0131l i\u00e7inde herhangi bir anda 10.000 dolar\u0131 a\u015farsa FBAR (FinCEN 114) bildirimi gerekir. Bunu sizin i\u00e7in y\u00f6netiriz.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>Hem ABD'ye hem T\u00fcrkiye'ye iki kez mi vergi \u00f6derim?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Zorunlu de\u011fil. ABD-T\u00fcrkiye vergi anla\u015fmas\u0131 ve foreign tax credit, \u00e7ifte vergilendirmeyi \u00f6nlemeye yard\u0131mc\u0131 olur; durumunuza g\u00f6re en uygun y\u00f6ntemi modelleriz.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>\u015eirket de kurabilir misiniz?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Evet. ABD'de i\u015f kurmak isteyenler i\u00e7in LLC\/C-Corp kurulumu ve EIN ba\u015fvurusunu y\u00fcr\u00fct\u00fcr\u00fcz.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>\u0130lk g\u00f6r\u00fc\u015fme \u00fccretli mi?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Hay\u0131r. \u0130lk 15 dakikal\u0131k g\u00f6r\u00fc\u015fme \u00fccretsizdir.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>Belgelerimi nas\u0131l payla\u015f\u0131r\u0131m?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Banka d\u00fczeyinde \u015fifreli m\u00fc\u015fteri portal\u0131 \u00fczerinden; hassas evrak e-postayla gitmez.<\/div>\r\n        <\/details>\r\n        <details class=\"mlp-faq\">\r\n          <summary>\u00dccretlendirme nas\u0131l?<span class=\"mlp-faq-ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 5v14M5 12h14\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"\/><\/svg><\/span><\/summary>\r\n          <div class=\"mlp-faq-body\">Saatlik de\u011fil, sabit paket fiyatla \u00e7al\u0131\u015f\u0131r\u0131z. G\u00f6r\u00fc\u015fme sonras\u0131 net teklif veririz; s\u00fcrpriz yoktur.<\/div>\r\n        <\/details>\r\n      <\/div>\r\n\r\n      <div class=\"mlp-faq-wrap mlp-faq-contact\">\r\n        <a href=\"https:\/\/api.whatsapp.com\/send?phone=14045501000&amp;text=Merhaba%2C%20ABD%27deki%20vergi%2Fmuhasebe%20i%C5%9Flerim%20i%C3%A7in%20T%C3%BCrk%C3%A7e%20konu%C5%9Fan%20bir%20CPA%27den%20destek%20almak%20istiyorum.\" rel=\"nofollow noopener\" target=\"_blank\">\r\n          <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"#0F4FA8\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20z\"\/><\/svg>\r\n          Canl\u0131 Destek \u2014 Uzmanlar\u0131m\u0131za Ba\u011flan\u0131n\r\n        <\/a>\r\n        <a href=\"tel:+14049001040\">\r\n          <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L15 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#0F4FA8\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\r\n          Bizi Aray\u0131n \u2014 +1 (404) 900-1040\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-section mlp-section--soft\" id=\"guide\">\r\n    <div class=\"mlp-wrap mlp-center\">\r\n      <span class=\"mlp-eyebrow\">ABD Vergi &amp; Muhasebe Rehberi<\/span>\r\n      <h2 class=\"mlp-h2\">ABD'de Ya\u015fayan ve \u0130\u015f Yapan T\u00fcrkler \u0130\u00e7in Kapsaml\u0131 Rehber<\/h2>\r\n      <p class=\"mlp-lead\">ABD'deki vergi ve muhasebe y\u00fck\u00fcml\u00fcl\u00fcklerinizi anlaman\u0131z i\u00e7in bilmeniz gereken her \u015fey: vergi stat\u00fcs\u00fc, ITIN, \u00e7ifte vergilendirme, FBAR ve uyum takvimi.<\/p>\r\n    <\/div>\r\n\r\n    <div class=\"mlp-wrap\">\r\n      <div class=\"mlp-article\">\r\n\r\n        <h2>Neden T\u00fcrk\u00e7e Konu\u015fan Bir CPA ile \u00c7al\u0131\u015fmal\u0131s\u0131n\u0131z?<\/h2>\r\n        <p>ABD vergi sistemi, kendi terminolojisi, say\u0131s\u0131z formu ve s\u00fcrekli de\u011fi\u015fen kurallar\u0131yla ana dili \u0130ngilizce olmayanlar i\u00e7in ciddi bir karma\u015f\u0131kl\u0131k ta\u015f\u0131r. Karma\u015f\u0131k konular\u0131 ana dilinizde konu\u015fmak; \"resident\", \"withholding\", \"foreign tax credit\" gibi kavramlar\u0131n ger\u00e7ek anlam\u0131n\u0131 \u00e7eviri kayb\u0131 olmadan anlaman\u0131z\u0131 sa\u011flar. Yanl\u0131\u015f anla\u015f\u0131lan tek bir terim, yanl\u0131\u015f formun verilmesine ya da bir avantaj\u0131n ka\u00e7\u0131r\u0131lmas\u0131na yol a\u00e7abilir. Hem ABD hem de T\u00fcrkiye sistemini bilen bir ekiple \u00e7al\u0131\u015fmak, iki \u00fclke aras\u0131ndaki etkile\u015fimi (\u00f6rne\u011fin \u00e7ifte vergilendirme) do\u011fru y\u00f6netmenizi sa\u011flar. Manay CPA olarak dan\u0131\u015fmanl\u0131\u011f\u0131 T\u00fcrk\u00e7e y\u00fcr\u00fct\u00fcr, resmi beyanlar\u0131 ise ABD standartlar\u0131nda haz\u0131rlar\u0131z; b\u00f6ylece hem anlars\u0131n\u0131z hem de uyumlu kal\u0131rs\u0131n\u0131z.<\/p>\r\n\r\n        <h2>ABD Vergi Sistemine Genel Bak\u0131\u015f<\/h2>\r\n        <p>ABD'de vergi iki temel katmanda i\u015fler: federal (IRS) ve eyalet d\u00fczeyi. Federal gelir vergisi t\u00fcm \u00fclkede ge\u00e7erliyken, eyalet gelir vergisi eyaletten eyalete de\u011fi\u015fir; baz\u0131 eyaletlerde (\u00f6r. Florida, Teksas) eyalet gelir vergisi yoktur. Gelir vergisi, geliriniz belirli bir e\u015fi\u011fi a\u015ft\u0131\u011f\u0131nda beyan zorunlulu\u011fu do\u011furur ve bu e\u015fik medeni durumunuza ve stat\u00fcn\u00fcze g\u00f6re de\u011fi\u015fir. Bunun yan\u0131nda sat\u0131\u015f vergisi (sales tax) gibi eyalet bazl\u0131 vergiler ve \u015firketler i\u00e7in ayr\u0131 kurumlar vergisi katmanlar\u0131 bulunur. Bu \u00e7ok katmanl\u0131 yap\u0131, hangi gelirinizin nerede ve nas\u0131l vergilendirilece\u011fini do\u011fru belirlemeyi gerektirir.<\/p>\r\n\r\n        <h2>Vergi Stat\u00fcn\u00fcz \u2014 Resident mi, Non-Resident mi?<\/h2>\r\n        <p>ABD vergilendirmesinde belki de en kritik soru, vergi a\u00e7\u0131s\u0131ndan \"resident\" m\u0131 yoksa \"non-resident\" m\u0131 say\u0131ld\u0131\u011f\u0131n\u0131zd\u0131r; \u00e7\u00fcnk\u00fc bu, hangi gelir \u00fczerinden ve hangi formla vergilendi\u011finizi do\u011frudan belirler. Stat\u00fc, vatanda\u015fl\u0131ktan ba\u011f\u0131ms\u0131zd\u0131r ve belirli testlerle saptan\u0131r.<\/p>\r\n\r\n        <h3>Substantial Presence Test<\/h3>\r\n        <p>Substantial Presence Test, ABD'de fiziksel olarak ge\u00e7irdi\u011finiz g\u00fcnlere dayanan a\u011f\u0131rl\u0131kl\u0131 bir hesapt\u0131r. Genel kural olarak; cari y\u0131lda en az 31 g\u00fcn ve son \u00fc\u00e7 y\u0131lda a\u011f\u0131rl\u0131kl\u0131 toplamda 183 g\u00fcne ula\u015fman\u0131z halinde \"resident\" say\u0131l\u0131rs\u0131n\u0131z. Hesapta cari y\u0131l\u0131n g\u00fcnleri tam, bir \u00f6nceki y\u0131l\u0131n g\u00fcnleri 1\/3, iki y\u0131l \u00f6ncesinin g\u00fcnleri ise 1\/6 oran\u0131nda say\u0131l\u0131r. \u00d6\u011frenci veya belirli vize t\u00fcrleri i\u00e7in istisnalar olabilir. Bu testin sonucu, beyannamenizin tamam\u0131n\u0131 etkiledi\u011fi i\u00e7in do\u011fru hesaplanmas\u0131 kritiktir.<\/p>\r\n\r\n        <h3>Resident vs Non-Resident Vergilendirme<\/h3>\r\n        <p>\"Resident\" say\u0131lan ki\u015filer, t\u0131pk\u0131 ABD vatanda\u015flar\u0131 gibi t\u00fcm d\u00fcnya gelirleri \u00fczerinden vergilendirilir ve Form 1040 verir; ayr\u0131ca yabanc\u0131 hesap bildirimleri (\u00f6r. FBAR) gibi y\u00fck\u00fcml\u00fcl\u00fckleri olabilir. \"Non-resident\" say\u0131lanlar ise yaln\u0131zca ABD kaynakl\u0131 gelirleri \u00fczerinden vergilendirilir ve Form 1040-NR verir. \u0130ki stat\u00fc aras\u0131ndaki fark, \u00f6denecek vergiyi ve bildirim y\u00fck\u00fcml\u00fcl\u00fcklerini ciddi bi\u00e7imde de\u011fi\u015ftirir. Stat\u00fcn\u00fcz\u00fc do\u011fru belirlemek, hem fazla vergi \u00f6dememek hem de eksik beyandan ka\u00e7\u0131nmak i\u00e7in \u015fartt\u0131r.<\/p>\r\n\r\n        <h2>ITIN ve SSN \u2014 Vergi Numaralar\u0131<\/h2>\r\n        <p>ABD'de vergi sisteminde kimli\u011finiz bir vergi numaras\u0131yla tan\u0131mlan\u0131r. SSN (Social Security Number), ABD vatanda\u015flar\u0131, ye\u015fil kart sahipleri ve \u00e7al\u0131\u015fma izni olanlar i\u00e7indir ve Sosyal G\u00fcvenlik \u0130daresi taraf\u0131ndan verilir. SSN almaya uygun olmayan ancak ABD'de vergi beyan\u0131 vermesi veya raporlama yapmas\u0131 gereken bireyler ise ITIN (Individual Taxpayer Identification Number) al\u0131r. ITIN, IRS'e Form W-7 ile ba\u015fvurularak edinilir ve yaln\u0131zca vergi ama\u00e7l\u0131d\u0131r; \u00e7al\u0131\u015fma izni veya sosyal g\u00fcvenlik hakk\u0131 sa\u011flamaz. E\u015finizi veya bakmakla y\u00fck\u00fcml\u00fc oldu\u011funuz ki\u015fileri beyan\u0131n\u0131za dahil etmek i\u00e7in de ITIN gerekebilir. Ba\u015fvuruyu ve gerekli belgeleri sizin ad\u0131n\u0131za haz\u0131rlar\u0131z.<\/p>\r\n\r\n        <h2>ABD-T\u00fcrkiye \u00c7ifte Vergilendirme ve Vergi Anla\u015fmas\u0131<\/h2>\r\n        <p>ABD'de ya\u015fayan ya da ABD geliri olan T\u00fcrklerin en s\u0131k endi\u015fesi, ayn\u0131 gelir \u00fczerinden hem ABD'ye hem de T\u00fcrkiye'ye vergi \u00f6demek zorunda kalmakt\u0131r. \u0130ki \u00fclkenin de ayn\u0131 geliri vergilendirme hakk\u0131 oldu\u011fu durumlar olu\u015fabilir; ancak ABD ile T\u00fcrkiye aras\u0131ndaki gelir vergisi anla\u015fmas\u0131 ve \"foreign tax credit\" mekanizmas\u0131, bu \u00e7ifte y\u00fck\u00fc azaltmak veya ortadan kald\u0131rmak i\u00e7in tasarlanm\u0131\u015ft\u0131r. Foreign tax credit, bir \u00fclkeye \u00f6denen verginin di\u011fer \u00fclkedeki vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnden mahsup edilmesine olanak tan\u0131r. Hangi y\u00f6ntemin sizin i\u00e7in en avantajl\u0131 oldu\u011fu; gelirin t\u00fcr\u00fcne, kayna\u011f\u0131na ve stat\u00fcn\u00fcze g\u00f6re de\u011fi\u015fir. Bu nedenle her m\u00fc\u015fteri i\u00e7in senaryolar\u0131 ayr\u0131 ayr\u0131 modelleyerek en d\u00fc\u015f\u00fck yasal y\u00fck\u00fc hedefleriz. Bu b\u00f6l\u00fcm genel bilgilendirme ama\u00e7l\u0131d\u0131r; kesin sonu\u00e7 bireysel duruma ba\u011fl\u0131d\u0131r.<\/p>\r\n\r\n        <h2>FBAR ve Yabanc\u0131 Hesap Bildirimi<\/h2>\r\n        <p>ABD vergi a\u00e7\u0131s\u0131ndan \"resident\" say\u0131lan ki\u015filerin, yurt d\u0131\u015f\u0131ndaki (\u00f6rne\u011fin T\u00fcrkiye'deki) banka ve finansal hesaplar\u0131n\u0131 belirli ko\u015fullarda bildirmesi gerekir. T\u00fcm yabanc\u0131 hesaplar\u0131n\u0131z\u0131n toplam de\u011feri y\u0131l i\u00e7inde herhangi bir anda 10.000 dolar\u0131 a\u015farsa, FBAR (FinCEN Form 114) bildirimi zorunlu hale gelir. FBAR, gelir vergisi beyannamesinden ayr\u0131 ve ek bir bilgilendirme bildirimidir; genellikle vergi do\u011furmaz ama verilmemesi a\u011f\u0131r cezalara yol a\u00e7abilir. Bildirim, hesapta paran\u0131z olmasa bile imza yetkiniz varsa dahi gerekebilir. Bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u00e7o\u011fu ki\u015fi bilmez; bu nedenle stat\u00fcn\u00fcz\u00fc ve hesaplar\u0131n\u0131z\u0131 de\u011ferlendirip FBAR s\u00fcrecini sizin i\u00e7in y\u00f6netiriz.<\/p>\r\n\r\n        <h2>Bireysel Beyan \u2014 Form 1040 \/ 1040-NR<\/h2>\r\n        <p>Bireysel gelir vergisi beyan\u0131n\u0131z, stat\u00fcn\u00fcze g\u00f6re farkl\u0131 formlarla verilir: \"resident\" iseniz Form 1040, \"non-resident\" iseniz Form 1040-NR. Beyanda \u00fccret, serbest meslek kazanc\u0131, kira, faiz, temett\u00fc ve sermaye kazan\u00e7lar\u0131 gibi gelir t\u00fcrleri yer al\u0131r. Do\u011fru indirim ve kredilerin (\u00f6r. standart indirim, belirli vergi kredileri) uygulanmas\u0131, \u00f6deyece\u011finiz vergiyi \u00f6nemli \u00f6l\u00e7\u00fcde etkiler; baz\u0131 kredi ve indirimler yaln\u0131zca belirli stat\u00fclerde ge\u00e7erlidir. Yanl\u0131\u015f formun se\u00e7ilmesi ya da bir gelir kaleminin atlanmas\u0131, hem ceza hem de gereksiz vergi anlam\u0131na gelebilir. Beyan\u0131n\u0131z\u0131 stat\u00fcn\u00fcze ve gelir profilinize g\u00f6re eksiksiz haz\u0131rlar\u0131z.<\/p>\r\n\r\n        <h2>ABD'de \u0130\u015f Kuran T\u00fcrkler \u0130\u00e7in Muhasebe ve Vergi<\/h2>\r\n        <p>ABD'de i\u015f kuran T\u00fcrkler i\u00e7in s\u00fcre\u00e7, do\u011fru t\u00fczel yap\u0131n\u0131n (genellikle LLC veya C-Corp) se\u00e7ilmesiyle ba\u015flar ve EIN (i\u015fletme vergi numaras\u0131) al\u0131nmas\u0131yla devam eder. Kurulu\u015f sonras\u0131nda d\u00fczenli bookkeeping, finansal raporlama ve vergiye haz\u0131r kay\u0131t d\u00fczeni, hem do\u011fru beyan hem de banka\/yat\u0131r\u0131mc\u0131 ili\u015fkileri i\u00e7in kritiktir. Birden fazla eyalete sat\u0131\u015f yapan i\u015fletmeler i\u00e7in sales tax ve \"nexus\" y\u00fck\u00fcml\u00fcl\u00fckleri ayr\u0131 bir takip gerektirir. Ayr\u0131ca yabanc\u0131 sahipli yap\u0131lar, Form 5472 gibi ek beyanlara tabi olabilir ve bunlar\u0131n atlanmas\u0131 y\u00fcksek cezalara yol a\u00e7ar. Kurulum, muhasebe ve vergiyi tek \u00e7at\u0131 alt\u0131nda sunarak bu y\u00fck\u00fc sizin i\u00e7in y\u00f6netiriz.<\/p>\r\n\r\n        <h2>\u00d6nemli Tarihler ve Uyum Takvimi<\/h2>\r\n        <p>ABD'de vergi uyumu, y\u0131l i\u00e7inde takip edilmesi gereken birka\u00e7 \u00f6nemli tarihe dayan\u0131r. Bireysel beyan\u0131n standart son tarihi genellikle 15 Nisan'd\u0131r; ancak ABD d\u0131\u015f\u0131nda ya\u015fayan m\u00fckelleflere otomatik bir uzatma tan\u0131n\u0131r ve talep \u00fczerine ek uzatma al\u0131nabilir. Tarihler stat\u00fcn\u00fcze ve durumunuza g\u00f6re de\u011fi\u015febilir. A\u015fa\u011f\u0131da temsili bir takvim yer al\u0131yor:<\/p>\r\n        <div class=\"mlp-table-wrap\">\r\n          <div class=\"mlp-table-scroll\">\r\n            <table class=\"mlp-table\">\r\n              <thead>\r\n                <tr><th scope=\"col\">Beyan\/Y\u00fck\u00fcml\u00fcl\u00fck<\/th><th scope=\"col\">Tarih (temsili)<\/th><\/tr>\r\n              <\/thead>\r\n              <tbody>\r\n                <tr><th scope=\"row\">Bireysel beyan (Form 1040, standart)<\/th><td>15 Nisan<\/td><\/tr>\r\n                <tr><th scope=\"row\">ABD d\u0131\u015f\u0131nda ya\u015fayanlar i\u00e7in otomatik uzatma<\/th><td class=\"mlp-td-hl\">15 Haziran<\/td><\/tr>\r\n                <tr><th scope=\"row\">Uzatmal\u0131 beyan (talep \u00fczerine)<\/th><td>15 Ekim<\/td><\/tr>\r\n                <tr><th scope=\"row\">FBAR (FinCEN 114)<\/th><td>15 Nisan, otomatik 15 Ekim'e uzar<\/td><\/tr>\r\n              <\/tbody>\r\n            <\/table>\r\n          <\/div>\r\n        <\/div>\r\n        <p>Tarihler stat\u00fcn\u00fcze ve durumunuza g\u00f6re de\u011fi\u015febilir; her m\u00fc\u015fteri i\u00e7in net takvimi biz \u00e7\u0131kar\u0131r\u0131z.<\/p>\r\n\r\n        <h2>S\u0131k Yap\u0131lan Hatalar<\/h2>\r\n        <p>ABD'deki T\u00fcrklerin en s\u0131k d\u00fc\u015ft\u00fc\u011f\u00fc hatalar genellikle bilgi eksikli\u011finden kaynaklan\u0131r ve \u00e7o\u011fu \u00f6nlenebilir. Vergi stat\u00fcs\u00fcn\u00fc (resident\/non-resident) yanl\u0131\u015f varsaymak, ba\u015ftan yanl\u0131\u015f formla beyan vermeye yol a\u00e7ar. T\u00fcrkiye'deki hesaplar i\u00e7in FBAR bildirimini atlamak, a\u011f\u0131r cezalar do\u011furabilir. ABD-T\u00fcrkiye vergi anla\u015fmas\u0131 ve foreign tax credit gibi avantajlar\u0131 kullanmamak, gereksiz yere \u00e7ifte vergi \u00f6demek demektir. Ge\u00e7 beyan veya ge\u00e7 \u00f6deme, faiz ve cezalarla maliyeti art\u0131r\u0131r. Son olarak, s\u0131n\u0131r \u00f6tesi inceli\u011fi olmayan genel bir muhasebeciyle \u00e7al\u0131\u015fmak, bu konular\u0131n g\u00f6zden ka\u00e7mas\u0131na neden olabilir.<\/p>\r\n\r\n        <h2>Neden Manay CPA?<\/h2>\r\n        <p>Manay CPA; T\u00fcrk\u00e7e ve \u0130ngilizce tam destek, ABD'de lisansl\u0131 CPA kadrosu ve s\u0131n\u0131r \u00f6tesi uzmanl\u0131\u011f\u0131 tek \u00e7at\u0131 alt\u0131nda birle\u015ftirir. Karma\u015f\u0131k konular\u0131 ana dilinizde konu\u015fur, beyanlar\u0131n\u0131z\u0131 ABD standartlar\u0131nda haz\u0131rlar\u0131z; hem birey hem de \u015firket taraf\u0131nda hizmet verdi\u011fimiz i\u00e7in farkl\u0131 sa\u011flay\u0131c\u0131lar aras\u0131nda ko\u015fu\u015fturmazs\u0131n\u0131z. Do\u011fru stat\u00fc belirleme, do\u011fru form, zaman\u0131nda beyan ve s\u00fcrekli uyum; hem cezalar\u0131 \u00f6nler hem de size zaman ve para kazand\u0131r\u0131r. 25 y\u0131l\u0131 a\u015fk\u0131n deneyimimiz ve 60+ \u00fclkeden m\u00fc\u015fterimizle, sizin durumunuz bizim i\u00e7in yeni de\u011fil. ABD'deki finansal i\u015flerinizi g\u00fcvenle, ana dilinizde y\u00f6netmek i\u00e7in yan\u0131n\u0131zday\u0131z.<\/p>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"mlp-footcta\">\r\n    <h2>ABD'deki Finansal \u0130\u015flerinizi Ana Dilinizde Halledin.<\/h2>\r\n    <p>ABD'de g\u00fcvenen 8.000+ m\u00fc\u015fterinin tercih etti\u011fi, T\u00fcrk\u00e7e konu\u015fan CPA ekibiyle \u00e7al\u0131\u015f\u0131n.<\/p>\r\n    <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--navy\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\r\n    <button type=\"button\" class=\"mlp-btn mlp-btn--navy mlp-open-meeting\">G\u00f6r\u00fc\u015fme Ayarla<\/button>\r\n  <\/section>\r\n\r\n  <div class=\"mlp-float\">\r\n    <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20ABD%27deki%20vergi%2Fmuhasebe%20i%C5%9Flerim%20i%C3%A7in%20T%C3%BCrk%C3%A7e%20konu%C5%9Fan%20bir%20CPA%27den%20destek%20almak%20istiyorum.\" class=\"mlp-fl-wa\" target=\"_blank\" rel=\"noopener nofollow\" aria-label=\"WhatsApp\">\r\n      <span class=\"mlp-fl-tooltip\">WhatsApp'tan yaz\u0131n<\/span>\r\n      <svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"#fff\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2zm0 18a8 8 0 01-4.1-1.1l-.3-.2-2.9.8.8-2.8-.2-.3A8 8 0 1112 20zm4.4-6c-.2-.1-1.4-.7-1.6-.8-.2-.1-.4-.1-.5.1l-.7.9c-.1.2-.3.2-.5.1a6.5 6.5 0 01-3.2-2.8c-.1-.2 0-.4.1-.5l.4-.5c.1-.1.1-.3 0-.4l-.7-1.7c-.2-.4-.4-.4-.5-.4h-.5c-.2 0-.4.1-.6.3-.6.6-.8 1.4-.6 2.3.3 1.4 1.2 2.6 2.8 3.7 1.9 1.3 3.2 1.3 4 .9.5-.2.9-.7 1-1.2.1-.3.1-.6 0-.7z\"\/><\/svg>\r\n    <\/a>\r\n    <button class=\"mlp-fl-top\" id=\"mlpToTop\" aria-label=\"Yukar\u0131 \u00e7\u0131k\">\r\n      <svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M12 19V5M5 12l7-7 7 7\" stroke=\"#fff\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg>\r\n    <\/button>\r\n  <\/div>\r\n\r\n  <div class=\"mlp-mobilebar\">\r\n    <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20ABD%27deki%20vergi%2Fmuhasebe%20i%C5%9Flerim%20i%C3%A7in%20T%C3%BCrk%C3%A7e%20konu%C5%9Fan%20bir%20CPA%27den%20destek%20almak%20istiyorum.\" class=\"mlp-mb-wa\" target=\"_blank\" rel=\"noopener nofollow\">\r\n      <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2z\"\/><\/svg>\r\n      WhatsApp\r\n    <\/a>\r\n    <button type=\"button\" class=\"mlp-mb-form mlp-open-contact\">\r\n      <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L15 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"currentColor\" stroke-width=\"1.8\" stroke-linejoin=\"round\"\/><\/svg>\r\n      \u0130leti\u015fim\r\n    <\/button>\r\n  <\/div>\r\n\r\n  <div class=\"mlp-vmodal-overlay\" id=\"mlpVideoModal\" data-id=\"JiAq21_4iOU\">\r\n    <div class=\"mlp-vmodal\">\r\n      <button class=\"mlp-vmodal-close\" aria-label=\"Kapat\">&times;<\/button>\r\n      <div class=\"mlp-vmodal-frame\">\r\n        <div class=\"mlp-vmodal-ph\">\r\n          <svg width=\"54\" height=\"54\" viewBox=\"0 0 24 24\" fill=\"none\"><circle cx=\"12\" cy=\"12\" r=\"11\" stroke=\"#fff\" stroke-width=\"1.2\" opacity=\".4\"\/><path d=\"M10 8l6 4-6 4V8z\" fill=\"#fff\"\/><\/svg>\r\n          <p>Video y\u00fckleniyor\u2026<\/p>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"mlp-exit-overlay\" id=\"mlpExitOverlay\">\r\n    <div class=\"mlp-exit-modal\">\r\n      <button class=\"mlp-exit-close\" id=\"mlpExitClose\" aria-label=\"Kapat\">&times;<\/button>\r\n      <span class=\"mlp-exit-badge\">Gitmeden \u00d6nce<\/span>\r\n      <h3>Ayr\u0131lmadan \u00f6nce \u00fccretsiz g\u00f6r\u00fc\u015fmenizi planlay\u0131n<\/h3>\r\n      <p>ABD'deki vergi stat\u00fcn\u00fcz, ITIN, FBAR ve \u00e7ifte vergilendirme hakk\u0131nda t\u00fcm sorular\u0131n\u0131z\u0131 T\u00fcrk\u00e7e konu\u015fan, lisansl\u0131 CPA'lerimize \u00fccretsiz sorun \u2014 y\u00fck\u00fcml\u00fcl\u00fck yok.<\/p>\r\n      <div class=\"mlp-exit-actions\">\r\n        <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold\" id=\"mlpExitForm\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/a>\r\n        <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20ABD%27deki%20vergi%2Fmuhasebe%20i%C5%9Flerim%20i%C3%A7in%20T%C3%BCrk%C3%A7e%20konu%C5%9Fan%20bir%20CPA%27den%20destek%20almak%20istiyorum.\" class=\"mlp-btn mlp-btn--navy\" target=\"_blank\" rel=\"noopener nofollow\">WhatsApp'tan Yaz\u0131n<\/a>\r\n      <\/div>\r\n      <p class=\"mlp-exit-note\">Hi\u00e7bir \u00fccret veya y\u00fck\u00fcml\u00fcl\u00fck yok \u2014 sadece do\u011fru bilgi.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n  <script>\r\n  (function(){\r\n    var lp = document.currentScript ? document.currentScript.closest('.manay-lp') : document.querySelector('.manay-lp');\r\n\r\n    \/* ---- Sticky nav: scroll g\u00f6lgesi + scroll-spy ---- *\/\r\n    var nav = document.getElementById('mlpNav');\r\n    var navLinks = Array.prototype.slice.call(document.querySelectorAll('.mlp-navlink'));\r\n    var sections = navLinks.map(function(a){ return document.querySelector(a.getAttribute('href')); });\r\n    function onScroll(){\r\n      if(window.scrollY > 20){ nav.classList.add('mlp-nav--scrolled'); }\r\n      else { nav.classList.remove('mlp-nav--scrolled'); }\r\n      \/\/ scroll-spy\r\n      var pos = window.scrollY + 120;\r\n      var current = -1;\r\n      for(var i=0;i<sections.length;i++){\r\n        if(sections[i] && sections[i].offsetTop <= pos){ current = i; }\r\n      }\r\n      navLinks.forEach(function(a,i){ a.classList.toggle('mlp-active', i===current); });\r\n      \/\/ to-top butonu\r\n      var tt = document.getElementById('mlpToTop');\r\n      if(tt){ tt.classList.toggle('mlp-show', window.scrollY > 600); }\r\n    }\r\n    window.addEventListener('scroll', onScroll, {passive:true});\r\n    onScroll();\r\n\r\n    \/* ---- Smooth scroll (nav offset'li) ---- *\/\r\n    document.querySelectorAll('.manay-lp a[href^=\"#\"]').forEach(function(a){\r\n      a.addEventListener('click', function(e){\r\n        var id = a.getAttribute('href');\r\n        if(id.length>1){\r\n          var t = document.querySelector(id);\r\n          if(t){\r\n            e.preventDefault();\r\n            var navH = nav ? nav.offsetHeight : 0;\r\n            var y = t.getBoundingClientRect().top + window.scrollY - navH - 12;\r\n            window.scrollTo({top:y, behavior:'smooth'});\r\n            \/\/ mobil men\u00fc a\u00e7\u0131ksa kapat\r\n            document.getElementById('mlpNavLinks').classList.remove('mlp-open');\r\n          }\r\n        }\r\n      });\r\n    });\r\n\r\n    \/* ---- Mobil men\u00fc toggle ---- *\/\r\n    var tog = document.getElementById('mlpNavToggle');\r\n    if(tog){ tog.addEventListener('click', function(){\r\n      document.getElementById('mlpNavLinks').classList.toggle('mlp-open');\r\n    }); }\r\n\r\n    \/* ---- To-top ---- *\/\r\n    var tt = document.getElementById('mlpToTop');\r\n    if(tt){ tt.addEventListener('click', function(){ window.scrollTo({top:0,behavior:'smooth'}); }); }\r\n\r\n    \/* ---- Exit-intent modal ---- *\/\r\n    var overlay = document.getElementById('mlpExitOverlay');\r\n    var shown = false;\r\n    function showExit(){\r\n      if(shown) return;\r\n      shown = true;\r\n      overlay.classList.add('mlp-show');\r\n    }\r\n    function hideExit(){ overlay.classList.remove('mlp-show'); }\r\n    \/\/ masa\u00fcst\u00fc: mouse \u00fcst kenardan \u00e7\u0131k\u0131nca\r\n    document.addEventListener('mouseout', function(e){\r\n      if(!e.relatedTarget && e.clientY <= 0){ showExit(); }\r\n    });\r\n    \/\/ mobil: h\u0131zl\u0131 yukar\u0131 scroll (geri d\u00f6nme niyeti) + zaman bazl\u0131 yedek\r\n    var lastY = window.scrollY;\r\n    window.addEventListener('scroll', function(){\r\n      var y = window.scrollY;\r\n      if(y < lastY - 40 && y < 200 && window.innerWidth < 768){ \/* yukar\u0131 h\u0131zl\u0131 *\/ }\r\n      lastY = y;\r\n    }, {passive:true});\r\n    \/\/ mobilde 35sn sonra bir kez (exit-intent mobilde g\u00fcvenilir de\u011fil)\r\n    if(window.innerWidth < 768){\r\n      setTimeout(showExit, 35000);\r\n    }\r\n    document.getElementById('mlpExitClose').addEventListener('click', hideExit);\r\n    document.getElementById('mlpExitForm').addEventListener('click', hideExit);\r\n    overlay.addEventListener('click', function(e){ if(e.target===overlay) hideExit(); });\r\n\r\n    \/* ---- Scroll-ba\u011fl\u0131 yolculuk mod\u00fcl\u00fc (PIN \/ sabitlenmeli) ---- *\/\r\n    (function(){\r\n      var track = document.getElementById('mlpJourneyTrack');\r\n      var steps = Array.prototype.slice.call(document.querySelectorAll('#mlpJourneySteps .mlp-jstep'));\r\n      var scenes = Array.prototype.slice.call(document.querySelectorAll('#mlpJourneyVisual .mlp-jscene'));\r\n      var dots = Array.prototype.slice.call(document.querySelectorAll('#mlpJourneyProgress span'));\r\n      if(!track || !steps.length || !scenes.length) return;\r\n\r\n      var COUNT = steps.length;\r\n      var current = -1;\r\n      var mq = window.matchMedia('(max-width: 900px)');\r\n\r\n      \/\/ d\u0131\u015f scroll alan\u0131n\u0131n y\u00fcksekli\u011fi: her ad\u0131m i\u00e7in 1 ekran\r\n      function setTrackHeight(){\r\n        if(mq.matches){ track.style.height = 'auto'; }\r\n        else { track.style.height = (COUNT * 100) + 'vh'; }\r\n      }\r\n\r\n      function setActive(idx){\r\n        if(idx === current) return;\r\n        current = idx;\r\n        steps.forEach(function(st,i){\r\n          st.classList.toggle('is-active', i===idx);\r\n          st.classList.toggle('is-prev', i<idx);\r\n        });\r\n        scenes.forEach(function(sc,i){\r\n          sc.classList.toggle('is-active', i===idx);\r\n          sc.classList.toggle('is-prev', i<idx);\r\n        });\r\n        dots.forEach(function(d,i){\r\n          d.classList.toggle('is-active', i===idx);\r\n          d.classList.toggle('is-done', i<idx);\r\n        });\r\n      }\r\n\r\n      function onScroll(){\r\n        if(mq.matches){ setActive(0); return; }\r\n        var rect = track.getBoundingClientRect();\r\n        var vh = window.innerHeight;\r\n        \/\/ track i\u00e7indeki ilerleme: 0 (\u00fcst viewport'a de\u011fdi) -> 1 (alt \u00e7\u0131kt\u0131)\r\n        var scrolled = -rect.top;\r\n        var total = track.offsetHeight - vh;\r\n        var prog = total > 0 ? scrolled \/ total : 0;\r\n        prog = Math.max(0, Math.min(0.9999, prog));\r\n        var idx = Math.floor(prog * COUNT);\r\n        if(idx > COUNT-1) idx = COUNT-1;\r\n        if(idx < 0) idx = 0;\r\n        setActive(idx);\r\n      }\r\n\r\n      setTrackHeight();\r\n      setActive(0);\r\n      window.addEventListener('scroll', onScroll, {passive:true});\r\n      window.addEventListener('resize', function(){ setTrackHeight(); onScroll(); });\r\n      onScroll();\r\n    })();\r\n\r\n    \/* ---- Nav: \u0130leti\u015fim a\u00e7\u0131l\u0131r paneli ---- *\/\r\n    (function(){\r\n      var c = document.getElementById('mlpNavContact');\r\n      var btn = document.getElementById('mlpNavContactBtn');\r\n      if(!c || !btn) return;\r\n      btn.addEventListener('click', function(e){\r\n        e.stopPropagation();\r\n        var open = c.classList.toggle('is-open');\r\n        btn.setAttribute('aria-expanded', open ? 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autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture';\r\n          ifr.allowFullscreen = true;\r\n          frame.appendChild(ifr);\r\n        }\r\n      }\r\n      function close(){\r\n        overlay.classList.remove('mlp-show');\r\n        var ifr = frame.querySelector('iframe'); if(ifr) ifr.remove();\r\n      }\r\n      trigger.addEventListener('click', open);\r\n      closeBtn.addEventListener('click', close);\r\n      overlay.addEventListener('click', function(e){ if(e.target===overlay) close(); });\r\n      document.addEventListener('keydown', function(e){ if(e.key==='Escape') close(); });\r\n    })();\r\n\r\n    \/* ---- \u015eirket t\u00fcr\u00fc sekmeleri ---- *\/\r\n    (function(){\r\n      var wrap = document.getElementById('mlpCompanyTabs');\r\n      if(!wrap) return;\r\n      var btns = wrap.querySelectorAll('.mlp-tab-btn');\r\n      var panels = wrap.querySelectorAll('.mlp-tab-panel');\r\n      btns.forEach(function(btn){\r\n        btn.addEventListener('click', function(){\r\n          var tab = btn.getAttribute('data-tab');\r\n          btns.forEach(function(b){ b.classList.toggle('is-active', b===btn); });\r\n          panels.forEach(function(p){ p.classList.toggle('is-active', p.getAttribute('data-panel')===tab); });\r\n        });\r\n      });\r\n    })();\r\n\r\n    \/* ---- Video lazy-load (t\u0131klay\u0131nca YouTube y\u00fckle) ---- *\/\r\n    var vph = document.querySelector('.mlp-video-placeholder');\r\n    if(vph){\r\n      vph.addEventListener('click', function(){\r\n        var id = vph.getAttribute('data-id');\r\n        if(id && id !== 'VIDEO_ID_BURAYA'){\r\n          var ifr = document.createElement('iframe');\r\n          ifr.src = 'https:\/\/www.youtube.com\/embed\/'+id+'?autoplay=1&rel=0';\r\n          ifr.allow = 'accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture';\r\n          ifr.allowFullscreen = true;\r\n          vph.parentNode.replaceChild(ifr, vph);\r\n        }\r\n      });\r\n    }\r\n\r\n    document.addEventListener('keydown', function(e){ if(e.key==='Escape') hideExit(); });\r\n  })();\r\n  <\/script>\r\n  <div class=\"mlp-meet-overlay\" id=\"mlpMeetOverlay\">\r\n    <div class=\"mlp-meet-modal\">\r\n      <button class=\"mlp-meet-close\" id=\"mlpMeetClose\" type=\"button\" aria-label=\"Kapat\">&times;<\/button>\r\n      <div class=\"meetings-iframe-container\" data-src=\"https:\/\/meetings.hubspot.com\/sertac-tuzcuoglu\/linkedin-campaign?embed=true\"><\/div>\r\n    <\/div>\r\n  <\/div>\r\n  <script type=\"text\/javascript\" src=\"https:\/\/static.hsappstatic.net\/MeetingsEmbed\/ex\/MeetingsEmbedCode.js\"><\/script>\r\n  <script>\r\n  (function(){\r\n    var ov=document.getElementById('mlpMeetOverlay'); if(!ov) return;\r\n    var cl=document.getElementById('mlpMeetClose');\r\n    function openM(e){ if(e&&e.preventDefault) e.preventDefault(); ov.classList.add('mlp-show'); }\r\n    function closeM(){ ov.classList.remove('mlp-show'); }\r\n    document.querySelectorAll('.mlp-open-meeting').forEach(function(b){ b.addEventListener('click', openM); });\r\n    cl.addEventListener('click', closeM);\r\n    ov.addEventListener('click', function(e){ if(e.target===ov) closeM(); });\r\n    document.addEventListener('keydown', function(e){ if(e.key==='Escape') closeM(); });\r\n  })();\r\n  <\/script>\r\n  <script>\r\n  (function(){\r\n    var PORTAL=\"6855674\", FORM=\"e47544bb-796c-4de9-976a-51981d118149\";\r\n    var ENDPOINT=\"https:\/\/api.hsforms.com\/submissions\/v3\/integration\/submit\/\"+PORTAL+\"\/\"+FORM;\r\n    function cookie(n){ var m=document.cookie.match('(^|;)\\\\s*'+n+'\\\\s*=\\\\s*([^;]+)'); return m?m.pop():''; }\r\n    function setMsg(form,type,text){ var el=form.querySelector('.mlp-cform-msg'); if(!el) return; el.className='mlp-cform-msg '+(type==='ok'?'is-ok':'is-err'); el.textContent=text; }\r\n    function emailOk(v){ return \/^[^@\\s]+@[^@\\s]+\\.[^@\\s]+$\/.test(v); }\r\n    function attach(form){\r\n      form.addEventListener('submit', function(e){\r\n        e.preventDefault();\r\n        var hp=form.querySelector('.mlp-hp'); if(hp && hp.value){ return; }\r\n        var ok=true;\r\n        form.querySelectorAll('[required]').forEach(function(f){\r\n          var wrap = f.closest('.mlp-field') || f.closest('.mlp-consent');\r\n          var bad = (f.type==='checkbox') ? !f.checked : !String(f.value).trim();\r\n          if(f.type==='email' && f.value && !emailOk(f.value.trim())) bad=true;\r\n          if(wrap){ wrap.classList.toggle('is-invalid', bad); }\r\n          if(bad) ok=false;\r\n        });\r\n        if(!ok){ setMsg(form,'err','L\u00fctfen zorunlu alanlar\u0131 (Ad, Soyad, Telefon, E-posta, KVKK onay\u0131) eksiksiz doldurun.'); return; }\r\n        var btn=form.querySelector('.mlp-cform-submit'); var label=btn.textContent; btn.disabled=true; btn.textContent='G\u00f6nderiliyor\u2026';\r\n        var val=function(n){ var el=form.querySelector('[name=\"'+n+'\"]'); return el?el.value.trim():''; };\r\n        var cc=val('phone_cc'); var phone=val('phone');\r\n        var fields=[\r\n          {name:\"firstname\", value:val('firstname')},\r\n          {name:\"lastname\",  value:val('lastname')},\r\n          {name:\"email\",     value:val('email')},\r\n          {name:\"phone\",     value:(cc? cc+' ':'')+phone}\r\n        ];\r\n        var msg=val('how_can_we_help_you_');\r\n        if(msg){ fields.push({name:\"how_can_we_help_you_\", value:msg}); }\r\n        var payload={\r\n          fields:fields,\r\n          context:{ pageUri:location.href, pageName:document.title },\r\n          legalConsentOptions:{ consent:{ consentToProcess:true, text:\"KVKK Ayd\u0131nlatma Metni'ni okudum, ki\u015fisel verilerimin i\u015flenmesini kabul ediyorum.\" } }\r\n        };\r\n        var hutk=cookie('hubspotutk'); if(hutk){ payload.context.hutk=hutk; }\r\n        fetch(ENDPOINT,{ method:'POST', headers:{'Content-Type':'application\/json'}, body:JSON.stringify(payload) })\r\n          .then(function(r){ return r.json().then(function(j){ return {ok:r.ok, j:j}; }).catch(function(){ return {ok:r.ok, j:null}; }); })\r\n          .then(function(res){\r\n            if(res.ok){\r\n              try{ if(window.dataLayer){ window.dataLayer.push({event:'mlp_form_submit'}); } }catch(e){}\r\n              window.location.href='https:\/\/www.manaycpa.com\/tr\/tesekkurler\/';\r\n            } else {\r\n              if(window.console) console.warn('HubSpot submit hatas\u0131:', res.j);\r\n              setMsg(form,'err','G\u00f6nderim s\u0131ras\u0131nda bir sorun olu\u015ftu. L\u00fctfen tekrar deneyin ya da bizi aray\u0131n: +1 (404) 900-1040');\r\n            }\r\n          })\r\n          .catch(function(err){ if(window.console) console.warn(err); setMsg(form,'err','Ba\u011flant\u0131 hatas\u0131. L\u00fctfen tekrar deneyin.'); })\r\n          .then(function(){ btn.disabled=false; btn.textContent=label; });\r\n      });\r\n      \/\/ yazarken hatay\u0131 temizle\r\n      form.addEventListener('input', function(e){\r\n        var wrap=e.target.closest('.mlp-field')||e.target.closest('.mlp-consent');\r\n        if(wrap) wrap.classList.remove('is-invalid');\r\n      });\r\n    }\r\n    document.querySelectorAll('form.mlp-cform').forEach(attach);\r\n  })();\r\n  <\/script>\r\n  <script>\r\n  (function(){\r\n    var COUNTRIES=[\r\n    [\"TR\",\"T\u00fcrkiye\",\"90\"],[\"US\",\"Amerika Birle\u015fik Devletleri\",\"1\"],[\"GB\",\"Birle\u015fik Krall\u0131k\",\"44\"],[\"DE\",\"Almanya\",\"49\"],\r\n    [\"NL\",\"Hollanda\",\"31\"],[\"FR\",\"Fransa\",\"33\"],[\"BE\",\"Bel\u00e7ika\",\"32\"],[\"AT\",\"Avusturya\",\"43\"],[\"CH\",\"\u0130svi\u00e7re\",\"41\"],\r\n    [\"IT\",\"\u0130talya\",\"39\"],[\"ES\",\"\u0130spanya\",\"34\"],[\"PT\",\"Portekiz\",\"351\"],[\"SE\",\"\u0130sve\u00e7\",\"46\"],[\"NO\",\"Norve\u00e7\",\"47\"],\r\n    [\"DK\",\"Danimarka\",\"45\"],[\"FI\",\"Finlandiya\",\"358\"],[\"IE\",\"\u0130rlanda\",\"353\"],[\"PL\",\"Polonya\",\"48\"],[\"CZ\",\"\u00c7ekya\",\"420\"],\r\n    [\"RO\",\"Romanya\",\"40\"],[\"BG\",\"Bulgaristan\",\"359\"],[\"GR\",\"Yunanistan\",\"30\"],[\"HU\",\"Macaristan\",\"36\"],[\"HR\",\"H\u0131rvatistan\",\"385\"],\r\n    [\"RS\",\"S\u0131rbistan\",\"381\"],[\"UA\",\"Ukrayna\",\"380\"],[\"RU\",\"Rusya\",\"7\"],[\"AZ\",\"Azerbaycan\",\"994\"],[\"GE\",\"G\u00fcrcistan\",\"995\"],\r\n    [\"KZ\",\"Kazakistan\",\"7\"],[\"UZ\",\"\u00d6zbekistan\",\"998\"],[\"TM\",\"T\u00fcrkmenistan\",\"993\"],[\"KG\",\"K\u0131rg\u0131zistan\",\"996\"],[\"TJ\",\"Tacikistan\",\"992\"],\r\n    [\"AE\",\"Birle\u015fik Arap Emirlikleri\",\"971\"],[\"SA\",\"Suudi Arabistan\",\"966\"],[\"QA\",\"Katar\",\"974\"],[\"KW\",\"Kuveyt\",\"965\"],\r\n    [\"BH\",\"Bahreyn\",\"973\"],[\"OM\",\"Umman\",\"968\"],[\"JO\",\"\u00dcrd\u00fcn\",\"962\"],[\"LB\",\"L\u00fcbnan\",\"961\"],[\"IQ\",\"Irak\",\"964\"],\r\n    [\"IR\",\"\u0130ran\",\"98\"],[\"IL\",\"\u0130srail\",\"972\"],[\"EG\",\"M\u0131s\u0131r\",\"20\"],[\"MA\",\"Fas\",\"212\"],[\"DZ\",\"Cezayir\",\"213\"],\r\n    [\"TN\",\"Tunus\",\"216\"],[\"LY\",\"Libya\",\"218\"],[\"ZA\",\"G\u00fcney Afrika\",\"27\"],[\"NG\",\"Nijerya\",\"234\"],[\"KE\",\"Kenya\",\"254\"],\r\n    [\"ET\",\"Etiyopya\",\"251\"],[\"GH\",\"Gana\",\"233\"],[\"CA\",\"Kanada\",\"1\"],[\"MX\",\"Meksika\",\"52\"],[\"BR\",\"Brezilya\",\"55\"],\r\n    [\"AR\",\"Arjantin\",\"54\"],[\"CL\",\"\u015eili\",\"56\"],[\"CO\",\"Kolombiya\",\"57\"],[\"PE\",\"Peru\",\"51\"],[\"VE\",\"Venezuela\",\"58\"],\r\n    [\"CN\",\"\u00c7in\",\"86\"],[\"JP\",\"Japonya\",\"81\"],[\"KR\",\"G\u00fcney Kore\",\"82\"],[\"IN\",\"Hindistan\",\"91\"],[\"PK\",\"Pakistan\",\"92\"],\r\n    [\"BD\",\"Banglade\u015f\",\"880\"],[\"ID\",\"Endonezya\",\"62\"],[\"MY\",\"Malezya\",\"60\"],[\"SG\",\"Singapur\",\"65\"],[\"TH\",\"Tayland\",\"66\"],\r\n    [\"VN\",\"Vietnam\",\"84\"],[\"PH\",\"Filipinler\",\"63\"],[\"HK\",\"Hong Kong\",\"852\"],[\"TW\",\"Tayvan\",\"886\"],[\"AU\",\"Avustralya\",\"61\"],\r\n    [\"NZ\",\"Yeni Zelanda\",\"64\"],[\"CY\",\"K\u0131br\u0131s\",\"357\"],[\"MT\",\"Malta\",\"356\"],[\"LU\",\"L\u00fcksemburg\",\"352\"],[\"IS\",\"\u0130zlanda\",\"354\"],\r\n    [\"EE\",\"Estonya\",\"372\"],[\"LV\",\"Letonya\",\"371\"],[\"LT\",\"Litvanya\",\"370\"],[\"SK\",\"Slovakya\",\"421\"],[\"SI\",\"Slovenya\",\"386\"],\r\n    [\"BA\",\"Bosna Hersek\",\"387\"],[\"MK\",\"Kuzey Makedonya\",\"389\"],[\"AL\",\"Arnavutluk\",\"355\"],[\"ME\",\"Karada\u011f\",\"382\"],\r\n    [\"XK\",\"Kosova\",\"383\"],[\"MD\",\"Moldova\",\"373\"],[\"BY\",\"Belarus\",\"375\"],[\"AM\",\"Ermenistan\",\"374\"]\r\n    ];\r\n    var DIAL={}; COUNTRIES.forEach(function(x){ if(!(x[0] in DIAL)) DIAL[x[0]]=x[2]; });\r\n    function flag(iso){ if(!iso||iso.length!==2) return \"\ud83c\udf10\"; try{ return iso.toUpperCase().replace(\/.\/g,function(c){ return String.fromCodePoint(127397+c.charCodeAt(0)); }); }catch(e){ return \"\ud83c\udf10\"; } }\r\n    function norm(s){ return (s||'').toString().toLowerCase().trim(); }\r\n\r\n    function initCC(wrap){\r\n      var btn=wrap.querySelector('.mlp-cc-btn');\r\n      var hidden=wrap.querySelector('input[name=\"phone_cc\"]');\r\n      var pop=wrap.querySelector('.mlp-cc-pop');\r\n      var search=wrap.querySelector('.mlp-cc-search');\r\n      var opts=wrap.querySelector('.mlp-cc-opts');\r\n      var flagEl=btn.querySelector('.mlp-cc-flag');\r\n      var codeEl=btn.querySelector('.mlp-cc-code');\r\n      var picked=false;\r\n\r\n      function setVal(dial, iso){\r\n        dial = (''+dial); if(dial.charAt(0)!=='+') dial='+'+dial;\r\n        hidden.value=dial; codeEl.textContent=dial; flagEl.textContent= iso? flag(iso) : \"\ud83c\udf10\";\r\n      }\r\n      function render(q){\r\n        q=norm(q); var digits=q.replace(\/[^\\d]\/g,''); var html='';\r\n        var list=COUNTRIES.filter(function(x){\r\n          if(!q) return true;\r\n          return norm(x[1]).indexOf(q)>-1 || x[2].indexOf(digits)>-1 || ('+'+x[2]).indexOf(q)>-1 || norm(x[0])===q;\r\n        });\r\n        if(digits){ html+='<li class=\"mlp-cc-custom\" data-d=\"+'+digits+'\" data-iso=\"\"><span class=\"mlp-cc-flag\">\ud83c\udf10<\/span><span>\u00d6zel kod<\/span><span class=\"mlp-cc-d\">+'+digits+'<\/span><\/li>'; }\r\n        list.slice(0,80).forEach(function(x){\r\n          html+='<li data-d=\"+'+x[2]+'\" data-iso=\"'+x[0]+'\"><span class=\"mlp-cc-flag\">'+flag(x[0])+'<\/span><span>'+x[1]+'<\/span><span class=\"mlp-cc-d\">+'+x[2]+'<\/span><\/li>';\r\n        });\r\n        if(!html) html='<div class=\"mlp-cc-empty\">Sonu\u00e7 yok. Kodu elle yaz\u0131n (\u00f6rn. +90).<\/div>';\r\n        opts.innerHTML=html;\r\n      }\r\n      function open(){ wrap.classList.add('is-open'); pop.hidden=false; btn.setAttribute('aria-expanded','true'); search.value=''; render(''); setTimeout(function(){ try{search.focus();}catch(e){} },10); }\r\n      function close(){ wrap.classList.remove('is-open'); pop.hidden=true; btn.setAttribute('aria-expanded','false'); }\r\n      function pick(li){ picked=true; setVal(li.getAttribute('data-d'), li.getAttribute('data-iso')); close(); var ph=wrap.parentNode.querySelector('input[name=\"phone\"]'); if(ph) ph.focus(); }\r\n\r\n      btn.addEventListener('click', function(e){ e.stopPropagation(); wrap.classList.contains('is-open')?close():open(); });\r\n      search.addEventListener('input', function(){ render(this.value); });\r\n      search.addEventListener('keydown', function(e){\r\n        if(e.key==='Enter'){ e.preventDefault(); var first=opts.querySelector('li'); if(first) pick(first); }\r\n        else if(e.key==='Escape'){ close(); btn.focus(); }\r\n      });\r\n      opts.addEventListener('click', function(e){ var li=e.target.closest('li'); if(li) pick(li); });\r\n      document.addEventListener('click', function(e){ if(!wrap.contains(e.target)) close(); });\r\n\r\n      setVal(hidden.value||'+90','TR');\r\n      wrap._setByIso=function(iso){ if(picked) return; var d=DIAL[iso]; if(d) setVal(d, iso); };\r\n    }\r\n\r\n    var wraps=[].slice.call(document.querySelectorAll('.mlp-cc-wrap'));\r\n    wraps.forEach(initCC);\r\n\r\n    function applyIso(iso){ iso=(iso||'').toUpperCase(); if(!DIAL[iso]) return; wraps.forEach(function(w){ if(w._setByIso) w._setByIso(iso); }); }\r\n    \/\/ 1) Cloudflare (ayni alan adi, anahtarsiz)  2) yedek: ipwho.is\r\n    fetch('\/cdn-cgi\/trace').then(function(r){ return r.text(); }).then(function(t){\r\n      var m=\/(?:^|\\n)loc=([A-Z]{2})\/.exec(t); if(m) applyIso(m[1]); else throw 0;\r\n    }).catch(function(){\r\n      fetch('https:\/\/ipwho.is\/').then(function(r){ return r.json(); }).then(function(j){ if(j&&j.country_code) applyIso(j.country_code); }).catch(function(){});\r\n    });\r\n  })();\r\n  <\/script>\r\n  <script>\r\n  (function(){\r\n    var SEL='.cro-roi-badge,.cro-social-proof,.cro-form-trust,.cro-bridge-text,.cro-roi-stat,.cro-faq-cta,#cro-mobile-sticky,#mcpa-unbounce-header,[id*=\"unbounce\"],[id^=\"mcpa-\"]';\r\n    function clean(){ var n=document.querySelectorAll(SEL); for(var i=0;i<n.length;i++){ if(n[i].parentNode) n[i].parentNode.removeChild(n[i]); } }\r\n    clean();\r\n    if(document.readyState!=='complete'){ window.addEventListener('load', clean); }\r\n    setTimeout(clean,1200); setTimeout(clean,2600);\r\n  })();\r\n  <\/script>\r\n\r\n  <div class=\"mlp-cmodal-overlay\" id=\"mlpContactModal\">\r\n    <div class=\"mlp-cmodal\">\r\n      <button class=\"mlp-cmodal-close\" id=\"mlpContactClose\" type=\"button\" aria-label=\"Kapat\">&times;<\/button>\r\n      <div class=\"mlp-cmodal-head\">Bize Ula\u015f\u0131n<\/div>\r\n      <a href=\"tel:+14049001040\" class=\"mlp-cmodal-row\">\r\n        <span class=\"mlp-cmodal-flag\">\ud83c\uddfa\ud83c\uddf8<\/span>\r\n        <span class=\"mlp-cmodal-info\"><small>Amerika (ABD)<\/small><b>+1 (404) 900-1040<\/b><\/span>\r\n        <svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M5 4h3l2 5-2 1.5a11 11 0 005 5L18 13l5 2v3a2 2 0 01-2 2A16 16 0 013 6a2 2 0 012-2z\" stroke=\"#9aa6b5\" stroke-width=\"1.6\" stroke-linejoin=\"round\"\/><\/svg>\r\n      <\/a>\r\n      <a href=\"https:\/\/wa.me\/14045501000?text=Merhaba%2C%20ABD%27deki%20vergi%2Fmuhasebe%20i%C5%9Flerim%20i%C3%A7in%20T%C3%BCrk%C3%A7e%20konu%C5%9Fan%20bir%20CPA%27den%20destek%20almak%20istiyorum.\" class=\"mlp-cmodal-wa\" target=\"_blank\" rel=\"noopener nofollow\">\r\n        <svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"currentColor\"><path d=\"M12 2a10 10 0 00-8.6 15l-1.3 4.8 4.9-1.3A10 10 0 1012 2z\"\/><\/svg>\r\n        WhatsApp ile de yazabilirsiniz\r\n      <\/a>\r\n      <a href=\"#contact-form-box\" class=\"mlp-btn mlp-btn--gold mlp-cmodal-cta\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al<\/a>\r\n    <\/div>\r\n  <\/div>\r\n  <script>\r\n  (function(){\r\n    var ov=document.getElementById('mlpContactModal'); if(!ov) return;\r\n    var cl=document.getElementById('mlpContactClose');\r\n    function openC(e){ if(e&&e.preventDefault) e.preventDefault(); ov.classList.add('mlp-show'); }\r\n    function closeC(){ ov.classList.remove('mlp-show'); }\r\n    document.querySelectorAll('.mlp-open-contact').forEach(function(b){ b.addEventListener('click', openC); });\r\n    if(cl) cl.addEventListener('click', closeC);\r\n    ov.addEventListener('click', function(e){ if(e.target===ov) closeC(); });\r\n    document.addEventListener('keydown', function(e){ if(e.key==='Escape') closeC(); });\r\n    ov.querySelectorAll('a').forEach(function(a){ a.addEventListener('click', function(){ setTimeout(closeC,60); }); });\r\n  })();\r\n  <\/script>\r\n\r\n<\/div>\r\n[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row full_width=&#8221;stretch_row_content_no_spaces&#8221; top_section_title=&#8221;&#8221; bottom_section_title=&#8221;&#8221;][vc_column][vc_column_text css=&#8221;&#8221;][\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"author":40,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-65485","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages\/65485","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/40"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=65485"}],"version-history":[{"count":7,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages\/65485\/revisions"}],"predecessor-version":[{"id":65508,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/pages\/65485\/revisions\/65508"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=65485"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}