{"id":3936,"date":"2022-05-18T00:45:19","date_gmt":"2022-05-17T21:45:19","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/ihracat-bedelinin-diger-yontemlerle-tahsili-baslikli-13-uncu-ve-terkin-baslikli-28-inci-maddesinde-degisik\/"},"modified":"2022-05-18T00:45:19","modified_gmt":"2022-05-17T21:45:19","slug":"ihracat-bedelinin-diger-yontemlerle-tahsili-baslikli-13-uncu-ve-terkin-baslikli-28-inci-maddesinde-degisik","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/de\/ihracat-bedelinin-diger-yontemlerle-tahsili-baslikli-13-uncu-ve-terkin-baslikli-28-inci-maddesinde-degisik\/","title":{"rendered":"\u0130hracat Bedelinin Di\u011fer Y\u00f6ntemlerle Tahsili Ba\u015fl\u0131kl\u0131 13 \u00fcnc\u00fc ve Terkin Ba\u015fl\u0131kl\u0131 28 inci Maddesinde De\u011fi\u015fik"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 25.04.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/26<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n 19.04.2022 ve 21.04.2022 tarihli yaz\u0131lar\u0131 ile \u0130hracat Genelgesi\u2019nin \u201c<strong>\u0130hracat bedelinin di\u011fer y\u00f6ntemlerle tahsili<\/strong>\u201d ba\u015fl\u0131kl\u0131 13 \u00fcnc\u00fc ve \u201c<strong>Terkin<\/strong>\u201d ba\u015fl\u0131kl\u0131 28 inci maddesinde de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re ;<\/p>\n<ul>\n<li><strong>\u0130hracatta terkin limiti \u0130hracat Genelgesi\u2019nin &#8222;<\/strong><strong>Terkin&#8220; ba\u015fl\u0131kl\u0131 28\u2019inci maddesinde\u00a0de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/strong><\/li>\n<\/ul>\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n 21.04.2022 tarih ve 1150193 say\u0131l\u0131 yaz\u0131s\u0131 ile s\u00f6z konusu maddede yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca ihracatta terkin limiti de\u011fi\u015ftitilmi\u015ftir.<\/p>\n<p><strong>25.04.2022 <\/strong>tarihinden itibaren ge\u00e7erli olmak \u00fczere daha \u00f6nce <strong>30.000,00 ABD dolar\u0131\u00a0olarak uygulanan ihracat kabul belgesi zorunlulu\u011funa tabi olmayan ihracat tutar\u0131 <\/strong>&#8222;<strong>Terkin tutar\u0131<\/strong>&#8220;\u00a0 <strong>15.000,00 ABD dolar\u0131 olarak uygulanacakt\u0131r.<\/strong><\/p>\n<p>Buna g\u00f6re,\u00a0<strong>her bir g\u00fcmr\u00fck beyannamesi itibar\u0131yla<\/strong>;<\/p>\n<ul>\n<li><strong>15.000 ABD dolar\u0131<\/strong><strong>veya e\u015fitine kadar noksanl\u0131\u011f\u0131 olan ihracat hesaplar\u0131<\/strong>\u00a0do\u011frudan bankalarca \u00f6deme \u015fekline ve toplam beyanname tutar\u0131na olan oran\u0131na bak\u0131lmaks\u0131z\u0131n,<\/li>\n<li><strong>15.000 ABD dolar\u0131 veya e\u015fitinden y\u00fcksek olmakla birlikte 100.000 ABD dolar\u0131 veya e\u015fitini a\u015fmamak \u00fczere<\/strong>, <strong>beyanname veya formda yer alan bedelin %10\u2019una kadar noksanl\u0131\u011f\u0131<\/strong> olan (sigorta bedellerinden kaynaklanan noksanl\u0131klar dahil) ihracat hesaplar\u0131 do\u011frudan bankalarca veya 90 g\u00fcnl\u00fck ihtarname s\u00fcresi i\u00e7inde ilgili Vergi Dairesi Ba\u015fkanl\u0131klar\u0131\/M\u00fcd\u00fcrl\u00fcklerince \u00f6deme \u015fekline bak\u0131lmaks\u0131z\u0131n,<\/li>\n<li><strong>200.000 ABD dolar\u0131 veya e\u015fitini a\u015fmamak \u00fczere<\/strong>, 2018-32\/48 say\u0131l\u0131 Tebli\u011f\u2019in 9 uncu maddesinde belirtilen m\u00fccbir sebep ve hakl\u0131 durum halleri g\u00f6z \u00f6n\u00fcnde bulundurulmak suretiyle <strong>beyanname veya formda yer alan bedelin %10\u2019una kadar <\/strong>a\u00e7\u0131k hesaplar ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce,<\/li>\n<\/ul>\n<p><strong>terkin edilmek suretiyle kapat\u0131lacakt\u0131r.<\/strong><\/p>\n<ul>\n<li><strong>\u0130hracat bedelinin \u00e7ekle tahsili hususunda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/strong><\/li>\n<\/ul>\n<p>\u0130hracat i\u015flemlerinde, \u0130hracat Genelgesinin &#8222;\u0130hracat bedelinin di\u011fer y\u00f6ntemlerle&#8220;\u00a0tahsili ba\u015fl\u0131kl\u0131 13 \u00fcnc\u00fc maddesindeki h\u00fck\u00fcmlere uyulmas\u0131 \u015fart\u0131yla \u00e7ek ile \u00f6deme yap\u0131labilmektedir.<\/p>\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n 19.04.2022 tarih ve 1140372 say\u0131l\u0131 yaz\u0131s\u0131 ile s\u00f6z konusu maddede yap\u0131lan de\u011fi\u015fiklik uyar\u0131nca;<\/p>\n<p>\u0130hracat bedeli olarak tevdi edilen \u00e7eklerin ciro edilmesi durumunda\u00a0\u0130BKB d\u00fczenlenebilmesi i\u00e7in\u00a0\u00e7ek bedelinin vadesinde tahsil edildi\u011fine dair\u00a0banka yaz\u0131s\u0131\u00a0aranacakt\u0131r,<\/p>\n<p>T\u00fcrkiye\u2019deki bankalarca d\u00fczenlenen \u00e7eklerin i\u015ftira edilerek ihracata ili\u015fkin \u0130BKB d\u00fczenlenebilmesi i\u00e7in \u00e7eki d\u00fczenleyen bankan\u0131n \u00e7ek bedelinin yurt d\u0131\u015f\u0131ndan geldi\u011fini belirten yaz\u0131s\u0131 aranmaktad\u0131r. <strong>Ancak,\u00a0serbest b\u00f6lgede faaliyet g\u00f6steren T\u00fcrkiye\u2019de yerle\u015fik ithalat\u00e7\u0131 firmalardan al\u0131nan d\u00f6viz \u00e7ekleri i\u00e7in bu h\u00fck\u00fcm uygulanmayacakt\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\u00a0 : 25.04.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/26 \u00a0 \u00a0 Say\u0131n M\u00fc\u015fterilerimiz; Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n 19.04.2022 ve 21.04.2022 tarihli yaz\u0131lar\u0131 ile \u0130hracat Genelgesi\u2019nin \u201c\u0130hracat bedelinin di\u011fer y\u00f6ntemlerle tahsili\u201d ba\u015fl\u0131kl\u0131 13 \u00fcnc\u00fc ve \u201cTerkin\u201d ba\u015fl\u0131kl\u0131 28 inci maddesinde de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re ; \u0130hracatta terkin limiti \u0130hracat Genelgesi\u2019nin &#8222;Terkin&#8220; ba\u015fl\u0131kl\u0131 28\u2019inci maddesinde\u00a0de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. Hazine ve&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-3936","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\/3936","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=3936"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/posts\/3936\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/media?parent=3936"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/categories?post=3936"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/de\/wp-json\/wp\/v2\/tags?post=3936"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}