{"id":3904,"date":"2022-04-11T16:09:12","date_gmt":"2022-04-11T13:09:12","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig\/"},"modified":"2022-04-11T16:09:12","modified_gmt":"2022-04-11T13:09:12","slug":"turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/turk-lirasi-mevduat-ve-katilma-hesaplarina-donusumun-desteklenmesi-hakkinda-teblig\/","title":{"rendered":"T\u00fcrk Liras\u0131 Mevduat ve Kat\u0131lma Hesaplar\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcn Desteklenmesi Hakk\u0131nda Tebli\u011f"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0 : 11.04.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/20<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>08\/04\/2022 tarihli ve 31803 Say\u0131l\u0131 Resmi Gazete\u2019de &#8222;T\u00fcrk Liras\u0131 Mevduat ve Kat\u0131lma Hesaplar\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcn Desteklenmesi Hakk\u0131nda Tebli\u011f\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f yay\u0131mlanm\u0131\u015ft\u0131r. Buna g\u00f6re ;<\/p>\n<p>TCMB\u2019nin 2021\/14 Say\u0131l\u0131 Tebli\u011fi\u00a0uyar\u0131nca yurt i\u00e7i yerle\u015fik t\u00fczel ki\u015filer,\u00a031\/12\/2021 tarihi\u00a0itibar\u0131yla bankalarda mevcut olan ABD dolar\u0131, Euro ve \u0130ngiliz sterlini cinsinden d\u00f6viz tevdiat hesab\u0131 ve d\u00f6viz cinsinden kat\u0131l\u0131m fonu hesab\u0131 bakiyelerini kur korumal\u0131 mevduat kapsam\u0131na alabilmekteydiler.<\/p>\n<p>Yay\u0131mlanan 2022\/16 say\u0131l\u0131 Tebli\u011f ile yukar\u0131da an\u0131lan tebli\u011fde de\u011fi\u015fiklik yap\u0131larak, yurt i\u00e7i yerle\u015fik t\u00fczel ki\u015filerin\u00a0<strong>31\/12\/2021 ile 31\/03\/2022<\/strong> tarihleri aras\u0131ndaki herhangi bir tarihte\u00a0bankalarda mevcut olan\u00a0ABD dolar\u0131, Euro ve \u0130ngiliz sterlini cinsinden d\u00f6viz tevdiat hesab\u0131 ve d\u00f6viz cinsinden kat\u0131l\u0131m fonu hesab\u0131 bakiyelerini kur korumal\u0131 mevduat kapsam\u0131na alabilmelerine imkan sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p>T\u00fczel ki\u015filer i\u00e7in 3 ay, 6 ay veya 1 y\u0131l vadeli T\u00fcrk liras\u0131 mevduat veya kat\u0131lma hesab\u0131 a\u00e7\u0131labilecektir,<\/p>\n<p>Vade sonunda T\u00fcrk liras\u0131 mevduat hesab\u0131 sahibine anapara ile faiz, kat\u0131lma hesab\u0131 sahibine ise vade sonundaki kat\u0131lma hesab\u0131 bakiyesi banka taraf\u0131ndan \u00f6denecektir,<\/p>\n<p>Vade sonu kurunun d\u00f6n\u00fc\u015f\u00fcm kurundan y\u00fcksek olmas\u0131 ve kur fark\u0131 \u00fczerinden hesaplanan tutar\u0131n banka taraf\u0131ndan \u00f6denecek faiz veya k\u00e2r pay\u0131ndan y\u00fcksek olmas\u0131 durumunda, kur fark\u0131 \u00fczerinden hesaplanan tutardan faiz veya k\u00e2r pay\u0131 d\u00fc\u015f\u00fclerek hesaplanan tutar Merkez Bankas\u0131nca mevduat veya kat\u0131lma hesab\u0131 sahibine \u00f6denmek \u00fczere ilgili bankaya aktar\u0131lacakt\u0131r,<\/p>\n<p>T\u00fcrk liras\u0131 mevduat veya kat\u0131lma hesab\u0131ndan vadeden \u00f6nce \u00e7ekim yap\u0131lmas\u0131 halinde Merkez Bankas\u0131nca kur fark\u0131na ili\u015fkin \u00f6deme yap\u0131lmayacakt\u0131r.<\/p>\n<p>Yabanc\u0131 paralar\u0131n T\u00fcrk Liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131na aktar\u0131ld\u0131klar\u0131 tarihi i\u00e7eren ge\u00e7ici vergilendirme d\u00f6neminin ba\u015f\u0131ndan, T\u00fcrk Liras\u0131 mevduat ve kat\u0131lma hesab\u0131n\u0131n a\u00e7\u0131l\u0131\u015f tarihine kadar olan d\u00f6neme ili\u015fkin <strong>kur fark\u0131 kazan\u00e7lar\u0131,<\/strong><\/p>\n<p>S\u00f6z konusu T\u00fcrk Liras\u0131 mevduat ve kat\u0131lma hesaplar\u0131n\u0131n (vadesinden \u00f6nceki tarihte sona eren ge\u00e7ici vergilendirme d\u00f6nemleri dahil olmak \u00fczere) d\u00f6nem sonlar\u0131 itibar\u0131yla tahakkuk eden faiz gelirleri ve kar paylar\u0131 ile bu hesaplardan vade sonunda elde edilen <strong>faiz ve kar pay\u0131 gelirleri ile di\u011fer kazan\u00e7lar kurumlar vergisinden istisna tutulacakt\u0131r.<\/strong><\/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 : 11.04.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/20 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; 08\/04\/2022 tarihli ve 31803 Say\u0131l\u0131 Resmi Gazete\u2019de &#8222;T\u00fcrk Liras\u0131 Mevduat ve Kat\u0131lma Hesaplar\u0131na D\u00f6n\u00fc\u015f\u00fcm\u00fcn Desteklenmesi Hakk\u0131nda Tebli\u011f\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f yay\u0131mlanm\u0131\u015ft\u0131r. Buna g\u00f6re ; TCMB\u2019nin 2021\/14 Say\u0131l\u0131 Tebli\u011fi\u00a0uyar\u0131nca yurt i\u00e7i yerle\u015fik t\u00fczel ki\u015filer,\u00a031\/12\/2021 tarihi\u00a0itibar\u0131yla bankalarda mevcut olan ABD dolar\u0131, Euro ve \u0130ngiliz sterlini&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170],"tags":[],"class_list":["post-3904","post","type-post","status-publish","format-standard","hentry","category-allgemeine","category-170","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3904","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/comments?post=3904"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3904\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}