{"id":14568,"date":"2018-10-07T12:36:32","date_gmt":"2018-10-07T12:36:32","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2018\/10\/07\/dovizle-odeme-yasaginin-istisnalari-aciklandi\/"},"modified":"2022-06-09T12:18:54","modified_gmt":"2022-06-09T12:18:54","slug":"dovizle-odeme-yasaginin-istisnalari-aciklandi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2018\/10\/07\/dovizle-odeme-yasaginin-istisnalari-aciklandi\/","title":{"rendered":"D\u00f6vizle \u00d6deme Yasa\u011f\u0131n\u0131n \u0130stisnalar\u0131 A\u00e7\u0131kland\u0131"},"content":{"rendered":"
Yeni Geli\u015fme<\/b><\/span>
\n<\/span>
\n13 Eyl\u00fcl 2018 tarihli Resmi Gazete’de yay\u0131nlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar’da (“<\/span>32 say\u0131l\u0131 Karar<\/b><\/span>“) yap\u0131lan de\u011fi\u015fiklikle T\u00fcrkiye’de yerle\u015fik ki\u015filer aras\u0131nda yap\u0131lacak birtak\u0131m s\u00f6zle\u015fmeler kapsam\u0131ndaki \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 yasaklanm\u0131\u015f ve ve T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 (“<\/span>Bakanl\u0131k<\/b><\/span>“), yukar\u0131daki s\u0131n\u0131rlamalara ili\u015fkin olarak istisnalar getirmeye yetkilendirilmi\u015fti. Bakanl\u0131k taraf\u0131ndan, T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f’de (Tebli\u011f No: 2008-32\/34) yap\u0131lan de\u011fi\u015fikliklerle, d\u00f6vizle \u00f6deme yasa\u011f\u0131n\u0131n istisnalar\u0131 belirlendi. De\u011fi\u015fikli\u011fe ili\u015fkin tebli\u011f 6 Ekim 2018 tarihinde Resmi Gazete’de yay\u0131nland\u0131.<\/span>
\n<\/span>
\n<\/span>De\u011fi\u015fiklik ne getiriyor?<\/b><\/span>
\n<\/span>
\n<\/span>\u0130stisnalar<\/u><\/span>
\n<\/span>
\nA\u015fa\u011f\u0131daki s\u00f6zle\u015fmeler d\u00f6vizle \u00f6deme yasa\u011f\u0131na tabi olmayacak: <\/span><\/span><\/div>\n
    \n
  • (i) Yurt d\u0131\u015f\u0131nda ifa edilen i\u015f s\u00f6zle\u015fmeleri ile (ii) T\u00fcrkiye Cumhuriyeti Devleti ile vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan ki\u015filerin veya d\u0131\u015far\u0131da yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin bulundu\u011fu \u015firketler veya (iii) serbest b\u00f6lgelerde yer alan \u015firketlerin serbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda taraf oldu\u011fu i\u015f s\u00f6zle\u015fmeleri.<\/span><\/span><\/li>\n
  • (i) T\u00fcrkiye Cumhuriyeti Devleti ile vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan veya d\u0131\u015far\u0131da yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin bulundu\u011fu \u015firketler ile serbest b\u00f6lgelerde yer alan \u015firketlerin serbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda taraf oldu\u011fu dan\u0131\u015fmanl\u0131k, arac\u0131l\u0131k ve ta\u015f\u0131mac\u0131l\u0131k d\u00e2hil hizmet s\u00f6zle\u015fmeleri ile (ii) T\u00fcrkiye’de yerle\u015fik ki\u015filerin yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirecekleri faaliyetler kapsam\u0131nda yap\u0131lan veya (iii) ihracat, transit ticaret, ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetler veya (iv) T\u00fcrkiye\u2019de ba\u015flay\u0131p yurt d\u0131\u015f\u0131nda sonlanan ve yurt d\u0131\u015f\u0131nda ba\u015flay\u0131p T\u00fcrkiye\u2019de sonlanan elektronik haberle\u015fmeye ili\u015fkin veya (v) T\u00fcrkiye’de yerle\u015fik ki\u015filerin yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirecekleri faaliyetler kapsam\u0131nda yap\u0131lan dan\u0131\u015fmanl\u0131k, arac\u0131l\u0131k ve ta\u015f\u0131mac\u0131l\u0131k d\u00e2hil hizmet s\u00f6zle\u015fmeleri.<\/span><\/span><\/li>\n
  • Gemi in\u015fas\u0131, tamiri ve bak\u0131m\u0131na ili\u015fkin eser s\u00f6zle\u015fmeleri.<\/span><\/span><\/li>\n
  • Ta\u015f\u0131t ve i\u015f makinelerinin sat\u0131\u015f\u0131 ve kiralanmas\u0131na ili\u015fkin olanlar hari\u00e7 olmak \u00fczere her t\u00fcrl\u00fc menkul mala ili\u015fkin sat\u0131\u015f ve kira s\u00f6zle\u015fmeleri.<\/span><\/span><\/li>\n
  • 32 say\u0131l\u0131 Karar’\u0131n d\u00f6viz kredisi kullan\u0131m\u0131na ili\u015fkin maddeleri kapsam\u0131nda belirtilen finansal kiralama s\u00f6zle\u015fmeleri.<\/span><\/span><\/li>\n
  • Kamu kurum ve kurulu\u015flar\u0131 ile T\u00fcrk Silahl\u0131 Kuvvetlerini G\u00fc\u00e7lendirme Vakf\u0131 \u015firketlerinin (\u00f6rn. ASELSAN, TUSA\u015e ve Roketsan)\u00a0 taraf oldu\u011fu, gayrimenkul sat\u0131\u015f ve gayrimenkul kiralama d\u0131\u015f\u0131nda kalan s\u00f6zle\u015fmeler.<\/span><\/span><\/li>\n
  • Kamu kurum ve kurulu\u015flar\u0131n\u0131n taraf oldu\u011fu d\u00f6viz cinsinden veya d\u00f6vize endeksli ihaleler, s\u00f6zle\u015fmeler ve milletleraras\u0131 anla\u015fmalar\u0131n ifas\u0131 kapsam\u0131nda olmak kayd\u0131yla; y\u00fcklenicilerin \u00fc\u00e7\u00fcnc\u00fc taraflarla akdedece\u011fi gayrimenkul sat\u0131\u015f, gayrimenkul kiralama ve i\u015f s\u00f6zle\u015fmeleri d\u0131\u015f\u0131nda kalan s\u00f6zle\u015fmeler.<\/span><\/span><\/li>\n
  • Bakanl\u0131k’\u0131n 4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun kapsam\u0131nda ger\u00e7ekle\u015ftirdi\u011fi i\u015flemlerle ilgili olarak bankalar\u0131n taraf oldu\u011fu s\u00f6zle\u015fmeler.<\/span><\/span><\/li>\n
  • 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu ile bu kanuna dayal\u0131 olarak yap\u0131lan d\u00fczenlemeler \u00e7er\u00e7evesinde sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n olu\u015fturulmas\u0131, ihrac\u0131 ve al\u0131m sat\u0131m\u0131na ili\u015fkin s\u00f6zle\u015fmeler.<\/span><\/span><\/li>\n
  • Yurt d\u0131\u015f\u0131nda \u00fcretilen yaz\u0131l\u0131mlara ili\u015fkin sat\u0131\u015f s\u00f6zle\u015fmeleri.<\/span><\/span><\/li>\n
  • Donan\u0131m ve yaz\u0131l\u0131mlara ili\u015fkin lisans ve hizmet s\u00f6zle\u015fmeleri.<\/span><\/span><\/li>\n<\/ul>\n
    D\u00f6viz’den TL’ye D\u00f6n\u00fc\u015f\u00fcm<\/u><\/span> <\/span><\/div>\n
      \n
    • TL’ye d\u00f6n\u00fc\u015f\u00fcm i\u00e7in verilen 30 g\u00fcnl\u00fck s\u00fcre uzat\u0131lmad\u0131.<\/span><\/span><\/li>\n
    • Ta\u015f\u0131t ve i\u015f makinelerinin kiralanmas\u0131na ili\u015fkin olarak 13 Eyl\u00fcl 2018 tarihinden \u00f6nce imzalanan s\u00f6zle\u015fmeler bak\u0131m\u0131ndan TL’ye d\u00f6n\u00fc\u015f\u00fcm zorunlu olmayacak.<\/span><\/span><\/li>\n
    • TL’ye d\u00f6n\u00fc\u015fmesi gereken s\u00f6zle\u015fmelerde yer alan bedellerin d\u00f6n\u00fc\u015f\u00fcm\u00fcnde mutabakata var\u0131lamazsa s\u00f6z konusu bedeller, 2 Ocak 2018 tarihindeki T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131’n\u0131n g\u00f6sterge niteli\u011findeki efektif sat\u0131\u015f kuru kullan\u0131larak hesaplanan tutara, 2 Ocak 2018 tarihinden yeniden belirleme tarihine kadar T\u00fcrkiye \u0130statistik Kurumu’nun her ay i\u00e7in belirledi\u011fi t\u00fcketici fiyat endeksi (T\u00dcFE) ayl\u0131k de\u011fi\u015fim oranlar\u0131 esas al\u0131narak hesaplanacak tutar\u0131n eklenmesi suretiyle belirlenecek.<\/span><\/span><\/li>\n
    • D\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn olmayan s\u00f6zle\u015fmelerde tahsili yap\u0131lm\u0131\u015f veya gecikmi\u015f alacaklar i\u00e7in yukar\u0131da belirtildi\u011fi gibi yeniden belirleme yap\u0131lamayacak.<\/span><\/span><\/li>\n
    • 13 Eyl\u00fcl 2018’den \u00f6nce imzalanan konut ve i\u015f yeri d\u00e2hil gayrimenkul kiralama s\u00f6zle\u015fmelerine ili\u015fkin yeniden belirlemenin en az iki y\u0131ll\u0131\u011f\u0131na yap\u0131lmas\u0131 zorunlu olacak.<\/span><\/span><\/li>\n<\/ul>\n
      Di\u011fer Hususlar\u200b<\/u><\/span> <\/span><\/div>\n
        \n
      • Konut ve i\u015f yeri d\u00e2hil gayrimenkul sat\u0131\u015f ve kiralama s\u00f6zle\u015fmeleri d\u00f6vizle \u00f6deme yasa\u011f\u0131na tabi olmaya devam edecek.<\/span><\/span><\/li>\n
      • T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin yurt d\u0131\u015f\u0131ndaki; \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, i\u015fletti\u011fi veya y\u00f6netti\u011fi fonlar, y\u00fczde elli ve \u00fczerinde pay sahipliklerinin bulundu\u011fu \u015firketler ile do\u011frudan ya da dolayl\u0131 olarak sahipliklerinde bulunan \u015firketler T\u00fcrkiye’de yerle\u015fik olarak de\u011ferlendirilecek ve bu ki\u015filerin T\u00fcrkiye’de yerle\u015fik ki\u015filerle yapt\u0131klar\u0131 s\u00f6zle\u015fmeler bak\u0131m\u0131ndan d\u00f6vizle \u00f6deme yasa\u011f\u0131 s\u00f6z konusu olacak.<\/span><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        Yeni Geli\u015fme 13 Eyl\u00fcl 2018 tarihli Resmi Gazete’de yay\u0131nlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar’da (“32 say\u0131l\u0131 Karar“) […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[90],"class_list":["post-14568","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-banking-finance-tr"],"acf":[],"yoast_head":"\nD\u00f6vizle \u00d6deme Yasa\u011f\u0131n\u0131n \u0130stisnalar\u0131 A\u00e7\u0131kland\u0131<\/title>\n<meta name=\"description\" content=\"Konut ve i\u015f yeri d\u00e2hil gayrimenkul sat\u0131\u015f ve kiralama s\u00f6zle\u015fmeleri d\u00f6vizle \u00f6deme yasa\u011f\u0131na tabi olmaya devam edecek.\" \/>\n<meta name=\"robots\" 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