{"id":3782,"date":"2022-02-15T02:41:34","date_gmt":"2022-02-14T23:41:34","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/7352-sayili-kanun-ile-turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi\/"},"modified":"2022-02-15T02:41:34","modified_gmt":"2022-02-14T23:41:34","slug":"7352-sayili-kanun-ile-turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/7352-sayili-kanun-ile-turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi\/","title":{"rendered":"7352 Say\u0131l\u0131 Kanun \u0130le T\u00fcrk Liras\u0131 Mevduat Ve Kat\u0131lma Hesaplar\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcn Desteklenmesi"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 31.01.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/11<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>29.01.2022 tarihinde kabul edilen 7352 Say\u0131l\u0131 Kanun ile T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen hesaplar ile ilgili olarak; kurumlar\u0131n <strong>31\/12\/2021<\/strong> tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131, <strong>d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemine<\/strong> ili\u015fkin beyannamenin verilme tarihine kadar <strong>(17.02.2022) <\/strong>T\u00fcrk liras\u0131na \u00e7evirmeleri ve bu suretle elde edilen T\u00fcrk liras\u0131 varl\u0131\u011f\u0131, bu kapsamda a\u00e7\u0131lan <strong>en az \u00fc\u00e7 ay vadeli<\/strong> T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda a\u015fa\u011f\u0131da belirtilen kazan\u00e7lar kurumlar vergisinden m\u00fcstesnad\u0131r:<\/p>\n<ol>\n<li>a) Bu f\u0131kra kapsam\u0131ndaki yabanc\u0131 paralar\u0131n d\u00f6nem sonu de\u011ferlemesinden <strong>kaynaklanan kur fark\u0131 kazan\u00e7lar\u0131n\u0131n<\/strong>1\/10\/2021ila 31\/12\/2021 tarihleri aras\u0131ndaki d\u00f6neme isabet eden k\u0131sm\u0131,<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<ol>\n<li>b) 2021 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemine ili\u015fkin beyannamenin verilme tarihine kadar T\u00fcrk liras\u0131na \u00e7evrilen hesaplarla ilgili olu\u015fan kur fark\u0131 kazan\u00e7lar\u0131 ile s\u00f6z konusu hesaplardan d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere <strong>vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar.<\/strong><\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>Kurumlar\u0131n\u00a031\/12\/2021\u00a0tarihli bilan\u00e7olar\u0131nda yer alan alt\u0131n hesab\u0131 ile bu tarihten sonra a\u00e7\u0131lacak i\u015flenmi\u015f ve hurda alt\u0131n kar\u015f\u0131l\u0131\u011f\u0131 alt\u0131n hesab\u0131 bakiyelerini 2022 y\u0131l\u0131 sonuna kadar T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm fiyat\u0131 \u00fczerinden T\u00fcrk liras\u0131na \u00e7evirmeleri ve bu suretle elde edilen T\u00fcrk liras\u0131 varl\u0131\u011f\u0131 en az \u00fc\u00e7 ay vadeli T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131nda de\u011ferlendirmeleri durumunda T\u00fcrk liras\u0131na \u00e7evrildi\u011fi tarihte olu\u015fan kazan\u00e7lar ile d\u00f6nem sonu de\u011ferlemesinden kaynaklananlar da d\u00e2hil olmak \u00fczere vade sonunda elde edilen faiz ve k\u00e2r paylar\u0131 ile di\u011fer kazan\u00e7lar kurumlar vergisinden m\u00fcstesnad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Sirk\u00fcler Tarihi\u00a0\u00a0 : 31.01.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/11 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; 29.01.2022 tarihinde kabul edilen 7352 Say\u0131l\u0131 Kanun ile T\u00fcrk liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na d\u00f6n\u00fc\u015f\u00fcm\u00fcn desteklenmesi kapsam\u0131nda d\u00f6n\u00fc\u015f\u00fcm kuru \u00fczerinden T\u00fcrk liras\u0131na \u00e7evrilen hesaplar ile ilgili olarak; kurumlar\u0131n 31\/12\/2021 tarihli bilan\u00e7olar\u0131nda yer alan yabanc\u0131 paralar\u0131n\u0131, d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6nemine ili\u015fkin beyannamenin verilme tarihine kadar&hellip;<\/p>\n","protected":false},"author":1,"featured_media":3778,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170],"tags":[],"class_list":["post-3782","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemeine","category-170","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3782","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/comments?post=3782"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3782\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media\/3778"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}