{"id":17364,"date":"2020-09-11T07:40:13","date_gmt":"2020-09-11T07:40:13","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=17364"},"modified":"2022-06-09T13:10:55","modified_gmt":"2022-06-09T13:10:55","slug":"kambiyo-mevzuati-sermaye-hareketleri-genelgesinde-degisiklik","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2020\/09\/11\/kambiyo-mevzuati-sermaye-hareketleri-genelgesinde-degisiklik\/","title":{"rendered":"Kambiyo Mevzuat\u0131: Sermaye Hareketleri Genelgesi&#8217;nde De\u011fi\u015fiklik"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (<strong>&#8220;TCMB&#8221;<\/strong>), d\u00f6viz gelirlerinin beyan\u0131na ili\u015fkin olarak 4 Eyl\u00fcl 2020 tarihinde Sermaye Hareketleri Genelgesi&#8217;nde de\u011fi\u015fiklik (<strong>&#8220;De\u011fi\u015fiklik&#8221;) <\/strong>yapt\u0131.<\/p>\n<p><strong>De\u011fi\u015fiklik Ne Anlama Geliyor?<\/strong><\/p>\n<p>De\u011fi\u015fiklik uyar\u0131nca d\u00f6viz kredisi kullan\u0131mlar\u0131 kapsam\u0131nda son \u00fc\u00e7 mali y\u0131la ait d\u00f6viz gelirleri beyan edilirken firma taraf\u0131ndan yaz\u0131l\u0131 olarak talep edilmesi halinde, i\u00e7inde bulunulan mali y\u0131la ait d\u00f6viz gelirleri, \u00fc\u00e7\u00fcnc\u00fc mali y\u0131la ait d\u00f6viz gelirlerinin yerini alabilecek. Bu durumda ilgili mali y\u0131llardan en eski tarihli olan \u00fc\u00e7\u00fcnc\u00fc mali y\u0131la ait d\u00f6viz gelirleri, d\u00f6viz geliri hesaplamas\u0131na dahil edilmeyecek.<\/p>\n<p>Bu imkandan yararlan\u0131labilmesi i\u00e7in i\u00e7inde bulunulan mali y\u0131la ait gelirlerin serbest muhasebeci mali m\u00fc\u015favir veya yeminli mali m\u00fc\u015favirler taraf\u0131ndan haz\u0131rlanacak ve onaylanacak olan i) D\u00f6viz Gelirleri Beyan Formlar\u0131 ve ii) bu formlarda i\u015flenen gelirlerin mevzuat kapsam\u0131nda d\u00f6viz geliri say\u0131labilece\u011fini tespit eden ve bu tespit i\u00e7in dayan\u0131lan belgeler hakk\u0131nda bilgiler i\u00e7eren raporlarla bankalara ve finansal kurulu\u015flara ibraz edilmesi gerekecek.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>De\u011fi\u015fiklik ile birlikte d\u00f6viz gelirlerinin beyan\u0131 s\u0131ras\u0131nda firmalara daha fazla takdir alan\u0131 sa\u011flanm\u0131\u015f oldu. B\u00f6ylece \u00f6zellikle T\u00fcrkiye&#8217;de yerle\u015fik ki\u015filerden kredi bakiyesi 15 milyon ABD dolar\u0131n\u0131n alt\u0131nda olanlara d\u00f6viz kredisi kullan\u0131m\u0131 i\u00e7in esneklik sa\u011fland\u0131.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (&#8220;TCMB&#8221;), d\u00f6viz gelirlerinin beyan\u0131na ili\u015fkin olarak 4 Eyl\u00fcl 2020 tarihinde Sermaye Hareketleri Genelgesi&#8217;nde de\u011fi\u015fiklik [&hellip;]<\/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-17364","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-banking-finance-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with 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