INSERT INTO Tb_Izin_Tahakkuk ( Sicil_No, Adi, Soyadi, GYil) 
SELECT Tb_Personel.Id, Tb_Personel.Adi, Tb_Personel.Soyadi, YEAR([HakTarihi]) AS İzinYılı
FROM ((Tb_Personel INNER JOIN Tb_Birimler ON Tb_Personel.Birimi=Tb_Birimler.Id) INNER JOIN Tb_Firma ON Tb_Personel.Firması=Tb_Firma.Id) INNER JOIN Tb_Iller ON Tb_Personel.İl=Tb_Iller.Id
WHERE (((Tb_Personel.[Cikis_Tarihi]) IS NULL)) AND Tb_Izin_Tahakkuk.Sicil_No NOT IN (SELECT Birles FROM Tb_Izin_Tahakkuk)
ORDER BY Tb_Personel.[Adi];