{"id":8102,"date":"2022-06-04T18:29:00","date_gmt":"2022-06-04T15:29:00","guid":{"rendered":"https:\/\/www.efeshukuk.com\/?p=8102"},"modified":"2022-06-04T20:50:02","modified_gmt":"2022-06-04T17:50:02","slug":"ihracat-bedellerinin-turkiyeye-getirilmesi-zorunlulugu","status":"publish","type":"post","link":"https:\/\/efeshukuk.com\/en\/ihracat-bedellerinin-turkiyeye-getirilmesi-zorunlulugu\/","title":{"rendered":"Obligation to Bring Export Proceeds to T\u00fcrkiye"},"content":{"rendered":"
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\"\u0130hracat
Obligation to Bring Export Proceeds to T\u00fcrkiye<\/figcaption><\/figure>\n<\/div>\n\n\n

\u0130hracat Bedellerinin T\u00fcrkiye’ye Getirilmesi Zorunlulu\u011fu – \u0130zmir Avukat<\/strong><\/p>\n\n\n\n

1567 Say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetinin Korunmas\u0131 Hakk\u0131nda Kanun ile getirilmi\u015f bir y\u00fck\u00fcml\u00fcl\u00fck olan ihracat bedellerinin T\u00fcrkiye’ye getirilme zorunlulu\u011fu 89\/14391 say\u0131l\u0131 T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karar ile d\u00fczenlenmi\u015f, akabinde \u0130hracat Genelgesi ile uygulamaya a\u00e7\u0131kl\u0131k kavu\u015fturulmu\u015ftur.<\/p>\n\n\n\n

\u0130hra\u00e7 Bedelleri Ne Kadar S\u00fcre \u0130\u00e7erisinde Yurda Getirilmelidir?<\/h2>\n\n\n\n

\u0130hracat genelgesi kapsam\u0131nda ihracat bedellerinin yurda getirilme s\u00fcresinin fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcn\u00fc a\u015famayaca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n

Export Circular<\/a><\/strong><\/p>\n\n\n\n

Article 4 \u2013 Bringing Export Proceeds into the Country (1) The period for bringing export proceeds into the country for transactions that have been actually exported as of the date of entry into force of the Communiqu\u00e9 No. 2018-32\/48 cannot exceed 180 days from the date of actual export. 180 days is the maximum period and it is essential that the proceeds are brought into the country directly and without delay after the importer's payment.<\/p>\n\n\n\n

\u0130hracat Bedellerinin T\u00fcrkiye’ye Getirilmemesi Durumunda Nas\u0131l Bir S\u00fcre\u00e7 izlenmektedir?<\/h2>\n\n\n\n

S\u00fcresi i\u00e7erisinde ihracat bedellerinin T\u00fcrkiye’ye getirilmemesi durumunda s\u00f6z konusu hesaplar arac\u0131 bankalarca Vergi Dairesi’ne bildirilir. Vergi Dairesi taraf\u0131ndan konuya ili\u015fkin ilgili ihracat\u00e7\u0131lara ihtarname g\u00f6nderilerek hesaplar\u0131n kapat\u0131lmas\u0131 ihtar edilir. S\u00f6z konusu hesaplar\u0131n kapat\u0131lmamas\u0131 veya Vergi Dairesi’ne hakl\u0131 bir sebep sunulmamas\u0131 durumunda konu Savc\u0131l\u0131\u011fa intikal ettirilir ve ihracat\u00e7\u0131lardan konuya ili\u015fkin savunmalar\u0131n\u0131n savc\u0131l\u0131\u011fa sunulmas\u0131 talep edilir. Savunmalar\u0131n sunulmas\u0131 akabinde savc\u0131l\u0131k gerekli \u015fartlar\u0131n olu\u015fmu\u015f oldu\u011funa kanaat eder ise konuya ili\u015fkin idari par acezas\u0131 uygulanmas\u0131na karar verebilir. <\/p>\n\n\n\n

Account closure, notification, and extension of time.<\/strong><\/p>\n\n\n\n

ARTICLE 8 <\/strong>\u2013 (1) Ticari ama\u00e7la mal ihrac\u0131nda, bedelleri yurda getirilme s\u00fcresi i\u00e7inde gelen ihracat ile ilgili hesaplar arac\u0131 bankalarca kapat\u0131l\u0131r.<\/p>\n\n\n\n

(2) Export accounts that are not closed within the specified period are reported by the intermediary banks to the relevant Tax Office Presidency or Tax Office Directorate in writing within 5 working days, specifying the stages of the transaction.<\/p>\n\n\n\n

(3) \u0130lgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce, ihbar\u0131 m\u00fcteakip 10 i\u015f g\u00fcn\u00fc i\u00e7inde ilgililere hesaplar\u0131n kapat\u0131lmas\u0131n\u0131 teminen 90 g\u00fcn s\u00fcreli ihtarname g\u00f6nderilir. Bu s\u00fcre i\u00e7inde hesaplar\u0131n kapat\u0131lmas\u0131 veya 9 uncu maddede belirtilen m\u00fccbir sebep hallerinin ya da hakl\u0131 durumun belgelenmesi gereklidir.<\/p>\n\n\n\n

(4) In case of force majeure, additional time is granted by the relevant Tax Office Directorate or Tax Office Manager in six-month periods for the duration of the force majeure.<\/p>\n\n\n\n

(5) In the event of justifiable circumstances other than force majeure, requests for an additional period of up to six months for closing accounts are examined and finalized by the relevant Tax Office Directorate or Tax Office Department in three-month intervals, based on the written statement of the firms indicating their justifiable circumstances, and requests for an additional period beyond six months are examined and finalized by the Ministry of Treasury and Finance.<\/p>\n\n\n\n

What are the monetary limits on export proceeds?<\/h2>\n\n\n\n

<\/p>\n\n\n\n

Circular No. 2019-32\/56 Regarding Amendments to the Circular No. 2018-32\/48 Concerning Decision No. 32 on Protecting the Value of Turkish Currency (Regarding Export Proceeds)<\/strong><\/p>\n\n\n\n

ARTICLE 7 \u2013<\/strong> The first paragraph of Article 10 of the same Communiqu\u00e9 has been amended as follows, and the following paragraph has been added to the same article.<\/p>\n\n\n\n

\u201c(1) For each customs declaration;<\/strong><\/strong><\/p>\n\n\n\n

a) Export accounts with shortfalls of up to US$30,000 will be processed directly by banks, regardless of the payment method and the ratio to the total declared amount.<\/strong>,<\/p>\n\n\n\n

b) 30.000 ABD dolar\u0131ndan y\u00fcksek olmakla birlikte 100.000 ABD dolar\u0131 veya e\u015fitini a\u015fmayan, beyanname veya formda yer alan bedelin %10\u2019una kadar noksanl\u0131\u011f\u0131 olan (sigorta bedellerinden kaynaklanan noksanl\u0131klar dahil) ihracat hesaplar\u0131 do\u011frudan bankalarca \u00f6deme \u015fekline bak\u0131lmaks\u0131z\u0131n,<\/p>\n\n\n\n

c) Up to 10% of the amount stated in the declaration or form, not exceeding 200,000 USD or its equivalent, taking into account force majeure and justifiable circumstances as specified in Article 9, open accounts may be opened by the relevant Tax Office Presidency or Tax Office Directorate.,<\/p>\n\n\n\n

It is closed by being abandoned.\u201d<\/p>\n\n\n\n

What are the penalties for non-compliance with these obligations?<\/h2>\n\n\n\n

Article 3, Paragraph 3 of the Law on Protecting the Value of Turkish Currency \u201c"Those who import and export all kinds of goods, assets, services and capital, or those who act as intermediaries in these transactions, and who fail to bring the receivables arising from these transactions into the country in accordance with the provisions of the decisions taken pursuant to Article 1 and within the periods determined in these decisions, shall be liable for the market value of the assets they are obliged to bring into the country." They are punished with an administrative fine of five percent.<\/strong> Those who bring their receivables into the country before the decision regarding the administrative fine becomes final will be subject to an administrative fine in accordance with the provisions of the first paragraph.\u201d<\/em> It is arranged in this way.<\/p>\n\n\n\n

Those who bring the said amounts into the country until the decision regarding the administrative fine becomes final will be subject to an administrative fine of 3000 TL to 25000 TL (approximately 7,810-65,083 TL when revaluation rates are taken into account) in accordance with the first paragraph of the aforementioned Law.<\/p>\n\n\n\n

However, the administrative fine imposed cannot exceed 1 TRY 3T 2.5% of the money that should have been brought into the country. On the other hand, those who engage in collusive transactions with the intention of evading foreign currency or Turkish Lira in import, export, and other foreign exchange transactions are punished with an administrative fine equal to the market value of the assets they were obligated to bring into the country or that they evaded.<\/p>\n\n\n\n

\u00d6te yandan, s\u00f6z konusu ihracat bedellerinin yurda getirilmesi ancak %80\u2019nin bir bankaya sat\u0131lmamas\u0131, bedelin getirilmesi sonras\u0131nda yap\u0131lan i\u015flemler de usule ili\u015fkin hatalar\u0131n yap\u0131lmas\u0131 veya an\u0131lan Genelge\u2019nin herhangi bir h\u00fckm\u00fcne ayk\u0131r\u0131l\u0131k olmas\u0131 durumunda; 1567 say\u0131l\u0131 Kanunun 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda 3.000-25.000 TL tutar\u0131nda (yeniden de\u011ferleme oranlar\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda yakla\u015f\u0131k 7.810- 65.083 TL) idari para cezas\u0131 uygulanacakt\u0131r. Tekerr\u00fcr durumunda ise bu cezalar iki kat\u0131 olarak uygulanmaktad\u0131r.<\/p>\n\n\n\n

Here are some other works that might interest you:<\/p>\n\n\n\n

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