{"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

\u0130hracat Genelgesi<\/a><\/strong><\/p>\n\n\n\n

\u0130hracat bedellerinin yurda getirilmesi Madde 4 \u2013 (1) 2018-32\/48 say\u0131l\u0131 Tebli\u011f\u2019in y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren fiili ihracat\u0131 ger\u00e7ekle\u015ftirilen i\u015flemlere ili\u015fkin ihracat bedellerinin yurda getirilme s\u00fcresi fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcn\u00fc ge\u00e7emez. 180 g\u00fcn azami s\u00fcre olup bedellerin ithalat\u00e7\u0131n\u0131n \u00f6demesini m\u00fcteakip do\u011frudan ve gecikmeksizin yurda getirilmesi esast\u0131r.<\/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

Hesap kapatma, ihbar ve ek s\u00fcre<\/strong><\/p>\n\n\n\n

MADDE 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) S\u00fcresi i\u00e7inde kapat\u0131lmayan ihracat hesaplar\u0131 arac\u0131 bankalarca 5 i\u015f g\u00fcn\u00fc i\u00e7inde muamelenin safhalar\u0131n\u0131 belirtecek \u015fekilde yaz\u0131l\u0131 olarak ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ihbar edilir.<\/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) M\u00fccbir sebeplerin varl\u0131\u011f\u0131 halinde, m\u00fccbir sebebin devam\u0131 m\u00fcddetince alt\u0131\u015far ayl\u0131k d\u00f6nemler itibar\u0131yla ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce ek s\u00fcre verilir.<\/p>\n\n\n\n

(5) M\u00fccbir sebep halleri d\u0131\u015f\u0131nda kalan hakl\u0131 durumlar\u0131n varl\u0131\u011f\u0131 halinde, hesaplar\u0131n kapat\u0131lmas\u0131na ili\u015fkin alt\u0131 aya kadar olan ek s\u00fcre talepleri, firmalar\u0131n hakl\u0131 durumu belirten yaz\u0131l\u0131 beyan\u0131na istinaden \u00fc\u00e7er ayl\u0131k devreler halinde ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce, alt\u0131 ayl\u0131k s\u00fcreden sonraki ek s\u00fcre talepleri Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan incelenip sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n\n\n\n

\u0130hra\u00e7 Bedellerinde Parasal S\u0131n\u0131rlar Nelerdir?<\/h2>\n\n\n\n

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

T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (\u0130hracat Bedelleri Hakk\u0131nda) (Tebli\u011f No: 2018-32\/48)\u2019De De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Tebli\u011f No: 2019-32\/56)<\/strong><\/p>\n\n\n\n

MADDE 7 \u2013<\/strong> Ayn\u0131 Tebli\u011fin 10 uncu maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n\n\n\n

\u201c(1) Her bir g\u00fcmr\u00fck beyannamesi itibar\u0131yla;<\/strong><\/strong><\/p>\n\n\n\n

a) 30.000 ABD dolar\u0131na kadar noksanl\u0131\u011f\u0131 olan ihracat hesaplar\u0131 do\u011frudan bankalarca \u00f6deme \u015fekline ve toplam beyanname tutar\u0131na olan oran\u0131na bak\u0131lmaks\u0131z\u0131n<\/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) 200.000 ABD dolar\u0131 veya e\u015fitini a\u015fmamak \u00fczere, 9 uncu maddede belirtilen m\u00fccbir sebep ve hakl\u0131 durum halleri g\u00f6z \u00f6n\u00fcnde bulundurulmak suretiyle beyanname veya formda yer alan bedelin % 10\u2019una kadar a\u00e7\u0131k hesaplar ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce,<\/p>\n\n\n\n

terkin edilmek suretiyle kapat\u0131l\u0131r.\u201d<\/p>\n\n\n\n

S\u00f6z Konusu Y\u00fck\u00fcml\u00fcl\u00fcklere Uyulmamas\u0131 Durumunda Yapt\u0131r\u0131m Nedir?<\/h2>\n\n\n\n

T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun\u2019un 3. Maddesinin 3. F\u0131kras\u0131 \u201cHer t\u00fcrl\u00fc mal, k\u0131ymet, hizmet ve sermaye ithal ve ihra\u00e7 edenler veya bu i\u015flere arac\u0131l\u0131k edenlerden bu i\u015flemlerinden do\u011fan alacaklar\u0131n\u0131 1 inci maddeye g\u00f6re al\u0131nan kararlardaki h\u00fck\u00fcmlere g\u00f6re ve bu kararlarda tayin edilen s\u00fcreler i\u00e7inde yurda getirmeyenler, yurda getirmekle y\u00fck\u00fcml\u00fc olduklar\u0131 k\u0131ymetlerin rayi\u00e7 bedelinin y\u00fczde be\u015fi kadar idar\u00ee para cezas\u0131yla cezaland\u0131r\u0131l\u0131rlar.<\/strong> \u0130dar\u00ee para cezas\u0131na ili\u015fkin karar kesinle\u015finceye kadar alacaklar\u0131n\u0131 yurda getirenlere, birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re idar\u00ee para cezas\u0131 verilir.\u201d<\/em> \u015feklinde d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n

\u0130dar\u00ee para cezas\u0131na ili\u015fkin karar kesinle\u015finceye kadar s\u00f6z konusu bedelleri yurda getirenlere, an\u0131lan Kanun\u2019un birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re 3000 TL\u2019den 25000 TL\u2019ye kadar idar\u00ee para cezas\u0131 (yeniden de\u011ferleme oranlar\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda yakla\u015f\u0131k 7.810-65.083-TL) idari para cezas\u0131 verilir.<\/p>\n\n\n\n

Ancak, verilecek idar\u00ee para cezas\u0131 yurda getirilmesi gereken paran\u0131n %2,5\u2019inden fazla olamaz. Di\u011fer taraftan, ithalat, ihracat ve di\u011fer kambiyo i\u015flemlerinde d\u00f6viz veya T\u00fcrk Paras\u0131 ka\u00e7\u0131rmak kast\u0131yla muvazaal\u0131 i\u015flemlerde bulunanlar, yurda getirmekle y\u00fck\u00fcml\u00fc olduklar\u0131 veya ka\u00e7\u0131rd\u0131klar\u0131 k\u0131ymetlerin rayi\u00e7 bedeli kadar idar\u00ee para cezas\u0131yla cezaland\u0131r\u0131l\u0131rlar.<\/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

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