{"id":3920,"date":"2022-05-18T00:30:55","date_gmt":"2022-05-17T21:30:55","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karara-iliskin-teblig\/"},"modified":"2022-05-18T00:30:55","modified_gmt":"2022-05-17T21:30:55","slug":"turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karara-iliskin-teblig","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/turk-parasi-kiymetini-koruma-hakkinda-32-sayili-karara-iliskin-teblig\/","title":{"rendered":"T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 20.04.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/23<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>&nbsp;<\/p>\n<p>19 Nisan 2022 tarihli ve 31814 say\u0131l\u0131 Resmi Gazete\u2019de\u00a0T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008-32\/34)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (No: 2022-32\/66)\u00a0yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re;<\/p>\n<p><strong>T\u00fcrkiye&#8217;de yerle\u015fik ki\u015filerin<\/strong> kendi aralar\u0131nda akdedecekleri; <strong>ta\u015f\u0131t sat\u0131\u015f s\u00f6zle\u015fmeleri d\u0131\u015f\u0131nda kalan<\/strong> menkul sat\u0131\u015f s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedelini ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer <strong>\u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131rmalar\u0131 m\u00fcmk\u00fcnd\u00fcr<\/strong>; ancak\u00a0<strong>s\u00f6zle\u015fme konusu \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin T\u00fcrk paras\u0131 cinsinden yerine getirilmesi ve kabul edilmesi\u00a0zorunlu hale gelmi\u015ftir.<\/strong><\/p>\n<p><strong>Ayr\u0131ca Tebli\u011f d\u00fczenlemesinden, herhangi bir istisna h\u00fckm\u00fc olmad\u0131\u011f\u0131ndan,\u00a0menkul niteli\u011findeki ticari mallar\u0131n\u00a0da bu kapsamda de\u011ferlendirilmesi gerekti\u011fi\u00a0anla\u015f\u0131lmaktad\u0131r.<\/strong><\/p>\n<p>2022-32\/66 no.lu tebli\u011f incelendi\u011finde bulgular\u0131m\u0131z \u015fu \u015fekildedir;<\/p>\n<p>Ta\u015f\u0131t sat\u0131\u015f s\u00f6zle\u015fmeleri <strong>d\u0131\u015f\u0131nda kalan menkul sat\u0131\u015f s\u00f6zle\u015fmelerinde<\/strong>\u00a0s\u00f6zle\u015fme bedelini ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131rmalar\u0131 <strong>halen m\u00fcmk\u00fcnd\u00fcr<\/strong>. <strong>Ancak daha \u00f6nceden bu bedelin TL cinsinden veya yabanc\u0131 para cinsinden tahsil edilip edilmeyece\u011fi y\u00f6n\u00fcnde <\/strong>tebli\u011fde bir belirleme bulunmamakta dolay\u0131s\u0131yla \u00f6demeler yabanc\u0131 para ile de yap\u0131labilmekte idi.<\/p>\n<p>18.04.2022 Tarihindeki d\u00fczenleme ile birlikte, bahsi ge\u00e7en\u00a0<strong>menkul sat\u0131\u015f s\u00f6zle\u015fmelerine konu \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin, T\u00fcrk paras\u0131 cinsinden yerine getirilmesi ve kabul edilmesi zorunlulu\u011fu getirilmi\u015ftir.<\/strong><\/p>\n<p>Burada belirmemiz gerekir ki Bor\u00e7lar Kanununa g\u00f6re\u00a0s\u00f6zle\u015fmelerin ge\u00e7erlili\u011fi, kanunda aksi \u00f6ng\u00f6r\u00fclmedik\u00e7e, hi\u00e7bir \u015fekle ba\u011fl\u0131 de\u011fildir. Yani s\u00f6zle\u015fmeler yaz\u0131l\u0131 olmayabilir di\u011fer bir ifade ile sat\u0131\u015f s\u00f6zle\u015fmelerin kurulmas\u0131 ve hukuki olarak \u00f6ne s\u00fcr\u00fclmesi i\u00e7in yaz\u0131l\u0131 yahut s\u00f6zl\u00fc olmas\u0131n\u0131n bir \u00f6nemi yoktur.<\/p>\n<p>Bu anlamda\u00a0<strong>teklif mektuplar\u0131, proforma faturalar ile emtian\u0131n se\u00e7imi ve sipari\u015fin elektronik ortamda tamamlanmas\u0131 s\u00f6zle\u015fmenin kurulmas\u0131 i\u00e7in yeterlidir. Fatura s\u00f6zle\u015fmenin\u00a0yap\u0131lmas\u0131 de\u011fil, yerine getirilmesi safhas\u0131 ile ilgili bir ticari belgedir.<\/strong><\/p>\n<p><strong>Netice itibariyle ticari emtia al\u0131m sat\u0131m\u0131nda,\u00a0yaz\u0131l\u0131 s\u00f6zle\u015fmeye gerek bulunmamakta, dolay\u0131s\u0131yla s\u00f6zl\u00fc olarak kurulan akdin neticesinde \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn de TL cinsinden yap\u0131lmas\u0131 gerekmektedir. <\/strong><\/p>\n<p><strong>Yani bu tebli\u011f \u00f6ncesinde oldu\u011fu gibi sonras\u0131nda da menkul mallar\u0131n sat\u0131\u015f\u0131 i\u00e7in s\u00f6zle\u015fme ve buna ba\u011fl\u0131 d\u00fczenlenen fatura yine d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak d\u00fczenlenebilir ancak bu faturalara ait \u00f6demeler art\u0131k TL cinsinden yerine getirilecektir. Tebli\u011fde net bir belirleme olmamakla birlikte d\u00f6viz cinsinden d\u00fczenlenen s\u00f6zle\u015fmelere konu y\u00fck\u00fcml\u00fcl\u00fcklerin, yerine getirildi\u011fi tarih yani\u00a0\u00f6deme tarihinde TCMB taraf\u0131ndan yay\u0131mlanan d\u00f6viz al\u0131\u015f kurlar\u0131n\u0131n esas al\u0131nmas\u0131 gerekti\u011fini d\u00fc\u015f\u00fcnmekteyiz.<\/strong><\/p>\n<p>Ticari mal sat\u0131\u015f\u0131 ve bu sat\u0131\u015fa ili\u015fkin\u00a0<strong>s\u00f6zle\u015fmenin 19\/04\/2022 tarihinden \u00f6nce yap\u0131lm\u0131\u015f olmas\u0131, ancak \u00f6demenin bu tarihten sonra yap\u0131lm\u0131\u015f olunmas\u0131 halinde de yine y\u00fck\u00fcml\u00fcl\u00fck TL cinsinden yerine getirilecektir.<\/strong><\/p>\n<p>Tebli\u011fin yay\u0131m tarihinden\u00a0<strong>(19\/04\/2022) \u00f6nce yap\u0131lan sat\u0131\u015flara ili\u015fkin d\u00f6viz cinsinden d\u00fczenlenen \u00e7ek ve senetler i\u00e7in de, y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn yerine getirilmesi noktas\u0131nda TL cinsinden \u00f6deme yap\u0131lmas\u0131 gerekmektedir.<\/strong><\/p>\n<p>Y\u00fck\u00fcml\u00fcl\u00fcklerin tebli\u011f h\u00fck\u00fcmlerine g\u00f6re yerine getirilmemesi halinde; \u0130\u015flemin taraflar\u0131 i\u00e7in ayr\u0131 ayr\u0131\u00a0olmak ve Tekrar\u0131 halinde 2 kat\u00a0olarak uygulanmak \u015fart\u0131yla, <strong>11.000,00-TL ila 100.000,00-TL aras\u0131nda idari para cezas\u0131<\/strong>\u00a0uygulanabilece\u011fi unutulmamal\u0131d\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 : 20.04.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/23 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; &nbsp; 19 Nisan 2022 tarihli ve 31814 say\u0131l\u0131 Resmi Gazete\u2019de\u00a0T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008-32\/34)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (No: 2022-32\/66)\u00a0yay\u0131mlanm\u0131\u015ft\u0131r. Buna g\u00f6re; T\u00fcrkiye&#8217;de yerle\u015fik ki\u015filerin kendi aralar\u0131nda akdedecekleri; ta\u015f\u0131t sat\u0131\u015f s\u00f6zle\u015fmeleri d\u0131\u015f\u0131nda kalan menkul sat\u0131\u015f s\u00f6zle\u015fmelerinde&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[170],"tags":[],"class_list":["post-3920","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\/3920","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=3920"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3920\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}