{"id":19417,"date":"2021-05-06T07:26:25","date_gmt":"2021-05-06T07:26:25","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=19417"},"modified":"2022-06-09T13:25:24","modified_gmt":"2022-06-09T13:25:24","slug":"suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/","title":{"rendered":"Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>24 \u015eubat ve 26 \u015eubat 2021 tarihlerinde Resmi Gazete\u2019de yay\u0131nlanan mevzuat de\u011fi\u015fiklikleri ile su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin finansman\u0131n \u00f6nlenmesi mevzuat\u0131nda \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik&#8217;te (\u201c<strong>Tedbirler Y\u00f6netmeli\u011fi<\/strong>\u201d), Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine \u0130li\u015fkin Y\u00fck\u00fcml\u00fcl\u00fcklere Uyum Program\u0131 Hakk\u0131nda Y\u00f6netmelik\u2019te (\u201c<strong>Uyum Program\u0131 Y\u00f6netmeli\u011fi<\/strong>\u201d) ve Tebli\u011f S\u0131ra No. 18 ile Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Genel Tebli\u011fi S\u0131ra No: 5&#8217;te (\u201c<strong>Tebli\u011f S\u0131ra No. 5<\/strong>\u201d) yap\u0131lan de\u011fi\u015fiklikler 31405 (2. M\u00fckerrer) ve 31407 say\u0131l\u0131 Resmi Gazeteler&#8217;de yay\u0131nland\u0131. Tedbirler Y\u00f6netmeli\u011fi, Uyum Program\u0131 Y\u00f6netmeli\u011fi ve Tebli\u011f S\u0131ra No. 5&#8217;te yap\u0131lan de\u011fi\u015fiklikler 1 May\u0131s 2021 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p><strong>Tedbirler Y\u00f6netmeli\u011fi&#8217;ndeki Ba\u015fl\u0131ca De\u011fi\u015fiklikler Neler?<\/strong><\/p>\n<ul>\n<li>Y\u00fck\u00fcml\u00fcler maddesinin kapsam\u0131 geni\u015fletildi.\n<ul>\n<li>K\u0131ymetli maden, ta\u015f veya m\u00fccevher al\u0131m sat\u0131m\u0131 yapanlara ve i\u015f makineleri dahil her t\u00fcrl\u00fc deniz, hava ve kara nakil vas\u0131talar\u0131n\u0131n al\u0131m sat\u0131m\u0131 ile u\u011fra\u015fanlara ek olarak bu i\u015flemlere arac\u0131l\u0131k edenler de Tedbirler Y\u00f6netmeli\u011fi kapsam\u0131na dahil edildi.<\/li>\n<li>Ayr\u0131ca Tedbirler Y\u00f6netmeli\u011fi&#8217;nde say\u0131lan i\u015flerle s\u0131n\u0131rl\u0131 olmak kayd\u0131yla serbest avukatlar da Dan\u0131\u015ftay Onuncu Dairesi&#8217;nin 2013 y\u0131l\u0131nda benzer bir ibareyi iptal etmesinin ard\u0131ndan yeniden Tedbirler Y\u00f6netmeli\u011fi kapsam\u0131na al\u0131nd\u0131.<\/li>\n<\/ul>\n<\/li>\n<li>Y\u00fck\u00fcml\u00fcler nezdinde yap\u0131lan i\u015flemlerde kimlik tespiti yapma zorunlulu\u011fu i\u00e7in \u00f6ng\u00f6r\u00fclen alt s\u0131n\u0131rlar a\u015fa\u011f\u0131daki \u015fekilde y\u00fckseltildi:\n<ul>\n<li>\u0130\u015flem tutar\u0131 ya da birbiriyle ba\u011flant\u0131l\u0131 birden fazla i\u015flemin toplam tutar\u0131 20.000 TL&#8217;den 75.000 TL&#8217;ye,<\/li>\n<li>Elektronik transferlerde i\u015flem tutar\u0131 ya da birbiriyle ba\u011flant\u0131l\u0131 birden fazla i\u015flemin toplam tutar\u0131 2.000 TL&#8217;den 7.500 TL&#8217;ye art\u0131r\u0131ld\u0131.<\/li>\n<\/ul>\n<\/li>\n<li>Tedbirler Y\u00f6netmeli\u011fi\u2019ne eklenen 6\/A maddesi ile ger\u00e7ek ki\u015filerde uzaktan kimlik tespiti m\u00fcmk\u00fcn hale geldi. Buna g\u00f6re y\u00fck\u00fcml\u00fcn\u00fcn asli faaliyet alan\u0131 ile ilgili mevzuatta m\u00fc\u015fteri ile y\u00fcz y\u00fcze gelinmeksizin kimli\u011finin do\u011frulanmas\u0131na imk\u00e2n verecek y\u00f6ntemlerle s\u00f6zle\u015fme kurulmas\u0131na imkan verilmi\u015f olmas\u0131 halinde, ger\u00e7ek ki\u015filerle s\u00fcrekli i\u015f ili\u015fkisi tesisinde m\u00fc\u015fteri kimli\u011finin do\u011frulanmas\u0131 amac\u0131yla uzaktan kimlik tespiti y\u00f6ntemleri kullan\u0131labilecek.<\/li>\n<li>Tedbirler Y\u00f6netmeli\u011fi ile \u201cbir malvarl\u0131\u011f\u0131n\u0131n belirli bir lehtar ya da lehtar grubunun yararlanmas\u0131 i\u00e7in, malvarl\u0131\u011f\u0131n\u0131n maliki olan s\u00f6zle\u015fme kurucusu taraf\u0131ndan, s\u00f6z konusu malvarl\u0131\u011f\u0131n\u0131n y\u00f6netimi, kullan\u0131m\u0131 ya da s\u00f6zle\u015fmede belirtilen di\u011fer tasarruflarda bulunulmas\u0131 amac\u0131yla s\u00f6zle\u015fmeyi icra eden bir m\u00fctevellinin kontrol\u00fcne b\u0131rak\u0131lmas\u0131n\u0131 h\u00fck\u00fcm alt\u0131na alan hukuki ili\u015fki\u201d olarak tan\u0131mlanan \u201cg\u00fcven s\u00f6zle\u015fmesi\u201d mevzuata dahil edildi ve yurt d\u0131\u015f\u0131nda kurulmu\u015f g\u00fcven s\u00f6zle\u015fmelerinde kimlik tespiti i\u00e7in farkl\u0131 bir rejim \u00f6ng\u00f6r\u00fcld\u00fc.<\/li>\n<li>Elektronik para transfer mesajlar\u0131nda yer alacak bilgilere ve bu bilgilerin teyidine ili\u015fkin yeni d\u00fczenlemeler yap\u0131ld\u0131.\n<ul>\n<li>7.500 TL ve \u00fczeri yurt i\u00e7i ve yurt d\u0131\u015f\u0131 elektronik transfer mesajlar\u0131nda daha \u00f6nce \u00f6ng\u00f6r\u00fclen g\u00f6nderene ait bilgilere yer verilmesi zorunlulu\u011fun yan\u0131 s\u0131ra bu bilgilerin teyidi de zorunlu hale geldi. Ayr\u0131ca, art\u0131k bu mesajlarda al\u0131c\u0131n\u0131n ad\u0131 ve soyad\u0131na, ticaret siciline kay\u0131tl\u0131 t\u00fczel ki\u015filerin unvan\u0131na, di\u011fer t\u00fczel ki\u015filer ve t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcllerin tam ad\u0131na, hesap numaras\u0131na, hesap numaras\u0131n\u0131n bulunmad\u0131\u011f\u0131 durumda i\u015flemle ilgili referans numaras\u0131na yer verilecek. Al\u0131c\u0131ya ait bilgilerin teyit edilmesi ise zorunlu olmayacak.<\/li>\n<li>7.500 TL&#8217;nin alt\u0131ndaki yurt i\u00e7i ve yurt d\u0131\u015f\u0131 elektronik transfer mesajlar\u0131nda g\u00f6nderenin ve al\u0131c\u0131n\u0131n ad\u0131 ve soyad\u0131na, ticaret siciline kay\u0131tl\u0131 t\u00fczel ki\u015filerin unvan\u0131na, di\u011fer t\u00fczel ki\u015filer ve t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcllerin tam ad\u0131na, hesap numaras\u0131na, hesap numaras\u0131n\u0131n bulunmad\u0131\u011f\u0131 durumda i\u015flemle ilgili referans numaras\u0131na yer verilmesi zorunlulu\u011fu getirildi. G\u00f6nderene ve al\u0131c\u0131ya ait bu bilgilerin teyit edilmesi zorunlu olmayacak.<\/li>\n<\/ul>\n<\/li>\n<li>Tedbirler Y\u00f6netmeli\u011fi&#8217;nde yap\u0131lan de\u011fi\u015fiklikle (i) k\u0131ymetli maden, ta\u015f veya m\u00fccevher al\u0131m sat\u0131m\u0131 yapanlar ile bu i\u015flemlere arac\u0131l\u0131k edenler, (ii) ticaret amac\u0131yla ta\u015f\u0131nmaz al\u0131m sat\u0131m\u0131yla u\u011fra\u015fanlar ile bu i\u015flemlere arac\u0131l\u0131k edenler, (iii) noterler, (iv) Tedbirler Y\u00f6netmeli\u011fi&#8217;nde belirtilen i\u015flerle s\u0131n\u0131rl\u0131 olmak ko\u015fuluyla serbest avukatlar, (v) bir i\u015fverene ba\u011fl\u0131 olmaks\u0131z\u0131n \u00e7al\u0131\u015fan serbest muhasebeci, serbest muhasebeci mali m\u00fc\u015favir ve yeminli mali m\u00fc\u015favirler ve (vi) finansal piyasalarda denetim yapmakla yetkili ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131 &#8220;finansal olmayan belirli i\u015f ve meslekler&#8221; olarak tan\u0131mland\u0131lar. Finansal olmayan belirli i\u015f ve meslekler olarak tan\u0131mlananlar art\u0131k finansal kurulu\u015flar gibi Tedbirler Y\u00f6netmeli\u011fi&#8217;nin 20. maddesinde belirtilen \u015fekilde teknolojik risklere kar\u015f\u0131 tedbir almak, 25. maddesi uyar\u0131nca riskli \u00fclkeleri i\u00e7eren i\u015f ili\u015fkileri ve i\u015flemlerde \u00f6zel dikkat g\u00f6stermek ve 26\/A maddesi uyar\u0131nca risk temelli yakla\u015f\u0131m \u00e7er\u00e7evesinde tespit edecekleri y\u00fcksek riskli durumlarda ek tedbirler almak zorunda olacaklar. Bu y\u00fck\u00fcml\u00fcl\u00fcklere uymayan y\u00fck\u00fcml\u00fcler Tedbirler Y\u00f6netmeli\u011fi&#8217;nin 39. maddesinin 2. f\u0131kras\u0131 uyar\u0131nca adli para cezas\u0131 uygulan\u0131r.<\/li>\n<li>Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu (\u201c<strong>MASAK<\/strong>\u201d) y\u00fck\u00fcml\u00fcl\u00fck denetimini yerinde veya uzaktan denetim y\u00f6ntemleri ile yapabilecek ve y\u00fck\u00fcml\u00fcl\u00fck denetimi g\u00f6revini b\u00fcnyesinde istihdam edilen ve bu i\u015fle g\u00f6revlendirilecek hazine ve maliye uzmanlar\u0131 vas\u0131tas\u0131yla yerine getirebilecek.<\/li>\n<\/ul>\n<p><strong>Uyum Program\u0131 Y\u00f6netmeli\u011fi&#8217;ndeki Ba\u015fl\u0131ca De\u011fi\u015fiklikler Neler?<\/strong><\/p>\n<ul>\n<li>Y\u00fck\u00fcml\u00fclere ili\u015fkin kapsam geni\u015fletilerek (i) kambiyo mevzuat\u0131nda belirtilen A grubu yetkili m\u00fcesseseler, (ii) finansman, faktoring ve finansal kiralama \u015firketleri, (iii) portf\u00f6y y\u00f6netim \u015firketleri, (iv) k\u0131ymetli madenler arac\u0131 kurulu\u015flar\u0131, (v) elektronik para kurulu\u015flar\u0131 ve (vi) m\u00fcnhas\u0131ran fatura \u00f6demelerine arac\u0131l\u0131k hizmeti, m\u00fcnhas\u0131ran \u00f6deme emri ba\u015flatma hizmeti ve m\u00fcnhas\u0131ran \u00f6deme hesab\u0131na ili\u015fkin bilgilerin sunulmas\u0131 hizmetini sa\u011flayanlar hari\u00e7 \u00f6deme kurulu\u015flar\u0131 da Uyum Program\u0131 Y\u00f6netmeli\u011fi kapsam\u0131nda uyum program\u0131 olu\u015fturacak y\u00fck\u00fcml\u00fcler aras\u0131na al\u0131nd\u0131. Dolay\u0131s\u0131yla, bu yeni eklenen \u015firketler Uyum Program\u0131 Y\u00f6netmeli\u011fi&#8217;nde belirtilen y\u00fck\u00fcml\u00fcl\u00fcklere uymak zorunda olacak.<\/li>\n<li>27 Aral\u0131k 2020 tarihinde 5549 say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Hakk\u0131nda Kanun&#8217;a eklenen \u201cfinansal grup\u201d tan\u0131m\u0131 Uyum Program\u0131 Y\u00f6netmeli\u011fi&#8217;ne de eklendi. Bu tan\u0131ma g\u00f6re, merkezi T\u00fcrkiye\u2019de ya da yurtd\u0131\u015f\u0131nda bulunan bir ana kurulu\u015fa ba\u011fl\u0131 veya bu kurulu\u015fun kontrol\u00fcnde bulunan T\u00fcrkiye\u2019de yerle\u015fik finansal kurulu\u015flar ile bunlar\u0131n \u015fube, acente, temsilci ve ticari vekil ve benzeri ba\u011fl\u0131 birimlerinden olu\u015fan grup \u201cfinansal grup\u201d olarak de\u011ferlendirilecek. Ayr\u0131ca, Uyum Program\u0131 Y\u00f6netmeli\u011fi&#8217;nde finansal grubun mahiyetine ili\u015fkin detayl\u0131 d\u00fczenlemeler yap\u0131ld\u0131.<\/li>\n<li>Uyum program\u0131 olu\u015fturma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn finansal gruplar i\u00e7in kapsam\u0131 belirlendi. Ayr\u0131ca, belirli tedbirlerin iki y\u0131lda bir g\u00f6zden ge\u00e7irilmesi ve gerekli g\u00fcncellemelerin yap\u0131lmas\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirildi. Uyum program\u0131n\u0131n finansal grup seviyesinde y\u00fcr\u00fct\u00fclmesinin g\u00f6zetiminde sorumluluk nihai olarak Uyum Program\u0131 Y\u00f6netmeli\u011fi&#8217;nin 6. Maddesi kapsam\u0131nda ana finansal kurulu\u015fun y\u00f6netim kuruluna atfedildi.<\/li>\n<li>Uyum Program\u0131 Y\u00f6netmeli\u011fi&#8217;nde belirtilen ilgili y\u00fck\u00fcml\u00fcler i\u00e7in uyum g\u00f6revlisi atamas\u0131n\u0131n yan\u0131 s\u0131ra uyum g\u00f6revlisi yard\u0131mc\u0131s\u0131 atama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirildi. Bu atamalar\u0131n belirli m\u00fcddetlere kadar yap\u0131lmas\u0131 gerekiyor.<\/li>\n<li>Finansal grup i\u00e7i bilgi payla\u015f\u0131m\u0131 ve finansal grup uyum g\u00f6revlisi atanmas\u0131 ve uyum biriminin faaliyetleri d\u00fczenlendi.<\/li>\n<li>Mevzuatta \u00f6nceden de yer alan kurum politikas\u0131 olu\u015fturma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn kapsam\u0131 geni\u015fletildi. Finansal grup da kurum politikas\u0131 olu\u015fturmak zorunda olacak. Ayr\u0131ca, y\u00fck\u00fcml\u00fcler faaliyet izninin al\u0131nmas\u0131n\u0131 m\u00fcteakip, uyum g\u00f6revlisinin atand\u0131\u011f\u0131 tarihten itibaren en ge\u00e7 otuz g\u00fcn i\u00e7inde kurum politikas\u0131n\u0131 olu\u015fturmak zorunda olacak. Ayn\u0131 s\u00fcre finansal grup i\u00e7inde tan\u0131nd\u0131.<\/li>\n<li>Y\u00fck\u00fcml\u00fcler Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n haz\u0131rlad\u0131\u011f\u0131 <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=TVBQVm1XTWNwRzlOckdua0U4NytBQ01SMFZjb0l6K1RqTGRqNy9ZMzg0SHMxRDdCMC9USHU1c1MyeHduN3R4NHlkaVJhRHdVMnFObmJ1cGIzMWc0NGZXZUFReXY2bm4zMlB6c1BCRXlxZ3ZyMEYwRHVvV3JIUXVZN1FSeWdqWVg=&amp;rh=ff007900e54c0def7fbc0d62ec4a9c297ad3f750__;!!Hj9Y_P0nvg!HDBNYdvU9_cCF-v9P259d_mCnNs7JfaqKTDeJ0qpQBGw5Mpkjr1oNmOD0jV9XaJwatuADg$\">eklerde<\/a> yer alan kurum politikas\u0131 taahh\u00fct formunu imzalay\u0131p kurum politikas\u0131n\u0131n onay tarihinden itibaren otuz g\u00fcn i\u00e7inde MASAK&#8217;a g\u00f6ndermek zorunda olacaklar. Halihaz\u0131rda kurum politikas\u0131 olu\u015fturmu\u015f olan y\u00fck\u00fcml\u00fcler ile (i) kambiyo mevzuat\u0131nda belirtilen A grubu yetkili m\u00fcesseseler, (ii) finansman, faktoring ve finansal kiralama \u015firketleri, (iii) portf\u00f6y y\u00f6netim \u015firketleri, (iv) k\u0131ymetli madenler arac\u0131 kurulu\u015flar\u0131, (v) elektronik para kurulu\u015flar\u0131 ve (vi) yukar\u0131da bahsedilen \u015fekilde \u00f6deme kurulu\u015flar\u0131, <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=TVBQVm1XTWNwRzlOckdua0U4NytBQ01SMFZjb0l6K1RqTGRqNy9ZMzg0SHMxRDdCMC9USHU1c1MyeHduN3R4NHlkaVJhRHdVMnFObmJ1cGIzMWc0NGZXZUFReXY2bm4zMlB6c1BCRXlxZ3ZyMEYwRHVvV3JIUXVZN1FSeWdqWVg=&amp;rh=ff007900e54c0def7fbc0d62ec4a9c297ad3f750__;!!Hj9Y_P0nvg!HDBNYdvU9_cCF-v9P259d_mCnNs7JfaqKTDeJ0qpQBGw5Mpkjr1oNmOD0jV9XaJwatuADg$\">eklerde<\/a> yer alan kurum politikas\u0131 taahh\u00fct formunu doldurup 1 Temmuz 2021 tarihine kadar MASAK&#8217;a g\u00f6ndermeleri gerekiyor.<\/li>\n<\/ul>\n<p><strong>Tebli\u011f S\u0131ra No. 5&#8217;teki Ba\u015fl\u0131ca De\u011fi\u015fiklikler Neler?<\/strong><\/p>\n<p>Tebli\u011f S\u0131ra No. 5, Tedbirler Y\u00f6netmeli\u011fi Madde 26 kapsam\u0131nda m\u00fc\u015fterinin tan\u0131nmas\u0131na y\u00f6nelik tedbirler bak\u0131m\u0131ndan y\u00fck\u00fcml\u00fclere daha basit tedbirler \u00f6ng\u00f6r\u00fcyor. MASAK Tebli\u011f S\u0131ra No. 18 ile Tebli\u011f S\u0131ra No. 5&#8217;te \u00f6ng\u00f6r\u00fclen basit tedbirlerin hem kapsam\u0131nda hem de belirtilen parasal limitler de de\u011fi\u015fiklikler \u00f6ng\u00f6r\u00fcld\u00fc. Bu de\u011fi\u015fiklikler aras\u0131nda elektronik para ve \u00f6deme kurulu\u015flar\u0131na ili\u015fkin i\u015flemler i\u00e7in kimlik tespiti s\u0131ras\u0131nda al\u0131nan bilgilerin teyidinden muaf olan i\u015flemlerin parasal limitleri art\u0131r\u0131ld\u0131. Ger\u00e7ek ki\u015fi m\u00fc\u015fteriler i\u00e7in \u00f6n \u00f6demeli kartlara ili\u015fkin i\u015flemlerde kimlik tespiti yap\u0131lmas\u0131nda muaf olunan i\u015flemlerin parasal limitleri art\u0131r\u0131ld\u0131.<\/p>\n<p>M\u00fc\u015fterinin hisseleri Borsa \u0130stanbul Anonim \u015eirketi&#8217;ne kote edilmi\u015f \u015firket oldu\u011fu i\u015flemlerde ticaret siciline kay\u0131tl\u0131 t\u00fczel ki\u015filerde kimlik tespiti yap\u0131l\u0131yordu. Ancak bu durumlarda al\u0131nan bilgilerin teyidi zorunlu de\u011fildi. Art\u0131k m\u00fc\u015fterinin veya m\u00fc\u015fterinin y\u00fczde elliyi a\u015fan \u00e7o\u011funluk hissesine sahip orta\u011f\u0131n\u0131n hisseleri Borsa \u0130stanbul Anonim \u015eirketi&#8217;ne kote edilmi\u015f ise m\u00fc\u015fterinin kimlik tespiti yap\u0131ld\u0131ktan sonra al\u0131nan bilgilerin teyidi zorunlu olmayacak.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Hem Tedbirler Y\u00f6netmeli\u011fi ve hem de Uyum Program\u0131 Y\u00f6netmeli\u011fi &#8220;y\u00fck\u00fcml\u00fcler&#8221; tan\u0131m\u0131n\u0131 geni\u015fletti. Ayr\u0131ca, y\u00fck\u00fcml\u00fcler i\u00e7in \u00e7e\u015fitli ek y\u00fck\u00fcml\u00fcl\u00fckler getirildi. Bu y\u00fck\u00fcml\u00fcl\u00fcklerin 1 May\u0131s 2021 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi d\u00fc\u015f\u00fcn\u00fcl\u00fcrse, y\u00fck\u00fcml\u00fclerin kendileri i\u00e7in uygulanacak y\u00fck\u00fcml\u00fcl\u00fckleri tespit edip bunlara ili\u015fkin at\u0131lmas\u0131 gereken ad\u0131mlar\u0131, y\u00f6netmeliklerde belirtilen tarihlere kadar tamamlamalar\u0131 \u00f6nem ifade ediyor. Aksi takdirde y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi sebebiyle MASAK taraf\u0131nda verilecek idari para cezalar\u0131 ile kar\u015f\u0131 kar\u015f\u0131ya kalabilirler.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 24 \u015eubat ve 26 \u015eubat 2021 tarihlerinde Resmi Gazete\u2019de yay\u0131nlanan mevzuat de\u011fi\u015fiklikleri ile su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin [&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":[105],"class_list":["post-19417","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-compliance-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 24 \u015eubat ve 26 \u015eubat 2021 tarihlerinde Resmi Gazete\u2019de yay\u0131nlanan mevzuat de\u011fi\u015fiklikleri ile su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik\" \/>\n<meta property=\"og:description\" content=\"Yeni Geli\u015fme 24 \u015eubat ve 26 \u015eubat 2021 tarihlerinde Resmi Gazete\u2019de yay\u0131nlanan mevzuat de\u011fi\u015fiklikleri ile su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/\" \/>\n<meta property=\"og:site_name\" content=\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-06T07:26:25+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-09T13:25:24+00:00\" \/>\n<meta name=\"author\" content=\"R\u0131dvan Konrat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"R\u0131dvan Konrat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/\"},\"author\":{\"name\":\"R\u0131dvan Konrat\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\"},\"headline\":\"Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik\",\"datePublished\":\"2021-05-06T07:26:25+00:00\",\"dateModified\":\"2022-06-09T13:25:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/\"},\"wordCount\":1919,\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"keywords\":[\"Hukuka Uyumluluk\"],\"articleSection\":[\"Hukuk B\u00fcltenleri\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/\",\"name\":\"Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\"},\"datePublished\":\"2021-05-06T07:26:25+00:00\",\"dateModified\":\"2022-06-09T13:25:24+00:00\",\"description\":\"Yeni Geli\u015fme 24 \u015eubat ve 26 \u015eubat 2021 tarihlerinde Resmi Gazete\u2019de yay\u0131nlanan mevzuat de\u011fi\u015fiklikleri ile su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin\",\"breadcrumb\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.esin.av.tr\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"contentUrl\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"width\":800,\"height\":460,\"caption\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\"},\"image\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\",\"name\":\"R\u0131dvan Konrat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"caption\":\"R\u0131dvan Konrat\"},\"sameAs\":[\"http:\/\/www.esin.av.tr\"],\"url\":\"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik","description":"Yeni Geli\u015fme 24 \u015eubat ve 26 \u015eubat 2021 tarihlerinde Resmi Gazete\u2019de yay\u0131nlanan mevzuat de\u011fi\u015fiklikleri ile su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/","og_locale":"tr_TR","og_type":"article","og_title":"Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik","og_description":"Yeni Geli\u015fme 24 \u015eubat ve 26 \u015eubat 2021 tarihlerinde Resmi Gazete\u2019de yay\u0131nlanan mevzuat de\u011fi\u015fiklikleri ile su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin","og_url":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/","og_site_name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_published_time":"2021-05-06T07:26:25+00:00","article_modified_time":"2022-06-09T13:25:24+00:00","author":"R\u0131dvan Konrat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"R\u0131dvan Konrat","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/#article","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/"},"author":{"name":"R\u0131dvan Konrat","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae"},"headline":"Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik","datePublished":"2021-05-06T07:26:25+00:00","dateModified":"2022-06-09T13:25:24+00:00","mainEntityOfPage":{"@id":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/"},"wordCount":1919,"publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"keywords":["Hukuka Uyumluluk"],"articleSection":["Hukuk B\u00fcltenleri"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/","url":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/","name":"Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/#website"},"datePublished":"2021-05-06T07:26:25+00:00","dateModified":"2022-06-09T13:25:24+00:00","description":"Yeni Geli\u015fme 24 \u015eubat ve 26 \u015eubat 2021 tarihlerinde Resmi Gazete\u2019de yay\u0131nlanan mevzuat de\u011fi\u015fiklikleri ile su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin","breadcrumb":{"@id":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.esin.av.tr\/tr\/2021\/05\/06\/suc-gelirlerinin-aklanmasinin-onlenmesi-mevzuatinda-onemli-degisiklik\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.esin.av.tr\/tr\/"},{"@type":"ListItem","position":2,"name":"Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Mevzuat\u0131nda \u00d6nemli De\u011fi\u015fiklik"}]},{"@type":"WebSite","@id":"https:\/\/www.esin.av.tr\/tr\/#website","url":"https:\/\/www.esin.av.tr\/tr\/","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","description":"","publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.esin.av.tr\/tr\/#organization","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","url":"https:\/\/www.esin.av.tr\/tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/","url":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","contentUrl":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","width":800,"height":460,"caption":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131"},"image":{"@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae","name":"R\u0131dvan Konrat","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","caption":"R\u0131dvan Konrat"},"sameAs":["http:\/\/www.esin.av.tr"],"url":"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/19417","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=19417"}],"version-history":[{"count":1,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/19417\/revisions"}],"predecessor-version":[{"id":19418,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/19417\/revisions\/19418"}],"wp:attachment":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=19417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=19417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=19417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}