{"id":3711,"date":"2022-02-15T01:43:18","date_gmt":"2022-02-14T22:43:18","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/ihracat-bedelinin-180-gun-icinde-yurda-getirilmesi-ve-bankalar-tarafindan-ihracat-bedeli-kabul-belgesi-ibkb-duzenlenmesi\/"},"modified":"2022-02-15T01:43:18","modified_gmt":"2022-02-14T22:43:18","slug":"ihracat-bedelinin-180-gun-icinde-yurda-getirilmesi-ve-bankalar-tarafindan-ihracat-bedeli-kabul-belgesi-ibkb-duzenlenmesi","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/en\/ihracat-bedelinin-180-gun-icinde-yurda-getirilmesi-ve-bankalar-tarafindan-ihracat-bedeli-kabul-belgesi-ibkb-duzenlenmesi\/","title":{"rendered":"\u0130hracat Bedelinin 180 G\u00fcn \u0130\u00e7inde Yurda Getirilmesi Ve Bankalar Taraf\u0131ndan \u201c\u0130hracat Bedeli Kabul Belgesi\u201d (\u0130BKB) D\u00fczenlenmesi"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 04.01.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/02<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p><strong>1.Her bir G\u00fcmr\u00fck Beyannamesi Baz\u0131nda 30.000,00 Usd \u00fczeri olan \u0130hracat Bedelinin 180 G\u00fcn \u0130\u00e7inde Yurda Getirilmesi Ve Bankalar Taraf\u0131ndan \u201c\u0130hracat Bedeli Kabul Belgesi\u201d (\u0130BKB) D\u00fczenlenmesi Zorunludur:<\/strong><\/p>\n<p>\u0130hracat bedeli d\u00f6vizin belirlenen usul ve esaslara g\u00f6re 180 g\u00fcn i\u00e7inde yurda getirildi\u011finin tevsiki amac\u0131yla bankalar taraf\u0131ndan \u201c\u0130hracat Bedeli Kabul Belgesi\u201d d\u00fczenlenecek ve ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131 i\u015flemi bu belgeye g\u00f6re yap\u0131labilecektir.<\/p>\n<p>\u0130hracat bedelinin fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcn i\u00e7inde belirlenen usul ve esaslara g\u00f6re yurda getirilmesi ve bankada a\u00e7\u0131lan ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131nda kullan\u0131lmas\u0131 yeterli olup, ihracat bedelinin en az %80\u2019ininin sat\u0131larak D\u00f6viz Al\u0131m Belgesine ba\u011flanmas\u0131 \u015fart\u0131 31.12.2019 tarih 2019-32\/56 say\u0131l\u0131 tebli\u011f ile kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Di\u011fer bir ifadeyle Her bir g\u00fcmr\u00fck beyannamesi itibar\u0131yla 30.000 ABD Dolar\u0131na kadar olan tutar\u0131n yurda getirilme zorunlulu\u011fu yoktur bu tutar\u0131n \u00fczerinde olan ihracatlarda zorunluluk a\u015fan k\u0131s\u0131m i\u00e7in uygulan\u0131r \u00f6rne\u011fin 40.000 Usd ihracatta D\u00f6viz Al\u0131m Belgesine ba\u011flanmas\u0131 \u015fart\u0131 10.000 Usd i\u00e7in ge\u00e7erlidir % 10 sapma hakk\u0131 ile birlikte 9.000 Usd\u2019ye kadar D\u00f6viz Al\u0131m Belgesine ba\u011flanmas\u0131 yeterlidir. <strong>% 10 sapma hakk\u0131 detay\u0131 i\u00e7in i\u00e7in bak\u0131n\u0131z 3.1 ve 3.2<\/strong><\/p>\n<p><strong>2.\u0130hracat Hesab\u0131n\u0131n Kapat\u0131lmas\u0131nda \u0130braz\u0131 Zorunlu Belgeler:<\/strong><\/p>\n<p>\u201c\u0130hracat hesab\u0131n\u0131n kapat\u0131labilmesi i\u00e7in GB \u00f6rne\u011fi\/GB bilgileri, ilgili ihracat bedeli kabul belgeleri (\u0130BKB), sat\u0131\u015f faturas\u0131 ile indirim ve mahsup konusu belgelerin arac\u0131 bankaya ibraz\u0131 zorunludur<em>.\u201d<\/em><\/p>\n<ol start=\"3\">\n<li><strong> \u0130hracat Bedelinin Yurda Getirme Usulleri:<\/strong><\/li>\n<\/ol>\n<p>\u0130hracat bedellerinin tahsili, sat\u0131\u015f s\u00f6zle\u015fmesinde belirlenen kurallar ve uluslararas\u0131 ticari uygulamalar \u00e7er\u00e7evesinde firmalar\u0131n yaz\u0131l\u0131 beyan\u0131na istinaden \u201cAkreditifli \u00d6deme\u201d, \u201cVesaik Mukabili \u00d6deme\u201d, \u201cMal Mukabili \u00d6deme\u201d, \u201cKabul Kredili Akreditifli \u00d6deme\u201d, \u201cKabul Kredili Vesaik Mukabili \u00d6deme\u201d, \u201cKabul Kredili Mal Mukabili \u00d6deme\u201d ve \u201cPe\u015fin \u00d6deme\u201d \u015fekillerine g\u00f6re ger\u00e7ekle\u015ftirilir.<\/p>\n<p><strong>3.1. Her Bir G\u00fcmr\u00fck Beyannamesi \u0130tibar\u0131yla 30.000 ABD Dolar\u0131na Kadar Olan \u0130hracatlar \u0130le Noksan Kalan K\u0131sm\u0131n Bu Tutar\u0131n Alt\u0131nda Kalmas\u0131 Durumu:<\/strong><\/p>\n<p>Her bir g\u00fcmr\u00fck beyannamesi itibar\u0131yla 30.000 ABD Dolar\u0131na kadar olan tutar\u0131n yurda getirilme zorunlulu\u011fu kald\u0131r\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re 30.000 USD\u2019nin alt\u0131ndaki t\u00fcm beyannameler bankalarca terkin edilecektir. Ayr\u0131ca ihracat bedeli 30.000 ABD Dolar\u0131n\u0131n \u00fczerinde olup, yurda getirilemeyen tutar 30.000 ABD Dolar\u0131n\u0131n alt\u0131nda kalmas\u0131 durumunda yine bu beyannameler vergi dairesine bildirilmeksizin do\u011frudan bankalar taraf\u0131ndan terkin edilerek kapat\u0131l\u0131r. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a028\/1-a, 28\/6)<\/p>\n<p><strong>3.2. G\u00fcmr\u00fck Beyannamesi Baz\u0131nda \u0130hracat Bedelinin %10\u2019una Kadar Noksanl\u0131\u011f\u0131 Olan Ve 100.000 ABD Dolar\u0131n\u0131 A\u015fmayan \u0130hracat Bedelleri:<\/strong><\/p>\n<p>30.000 ABD Dolar\u0131 veya e\u015fitinden y\u00fcksek olmakla birlikte 100.000 ABD dolar\u0131 veya e\u015fitini a\u015fmamak \u00fczere, 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 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 vergi dairesine bildirilmeksizin do\u011frudan bankalar taraf\u0131ndan terkin edilerek kapat\u0131l\u0131r. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a028\/1-b, 28\/6)<\/p>\n<p>&nbsp;<\/p>\n<p><strong>3.3. \u0130hracat Bedelinin %10\u2019una Kadar Olan Ve G\u00fcmr\u00fck Beyannamesi Baz\u0131nda 200.000 ABD Dolar\u0131n\u0131 A\u015fmayan M\u00fccbir Sebep ve Hakl\u0131 Durum Kapsam\u0131nda Olan \u0130hracat Bedelleri:<\/strong><\/p>\n<p>200.000 ABD Dolar\u0131 veya e\u015fitini a\u015fmamak \u00fczere, 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 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, terkin edilerek kapat\u0131l\u0131r. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a028\/1-c)<\/p>\n<p>&nbsp;<\/p>\n<p><strong>3.4. Her Bir G\u00fcmr\u00fck Beyannamesi \u0130tibar\u0131yla 200.000 ABD Dolar\u0131 Veya \u00dczerinde Noksanl\u0131\u011f\u0131 Olan A\u00e7\u0131k Hesaplara \u0130li\u015fkin Terkin Talepleri:<\/strong><\/p>\n<p>G\u00fcmr\u00fck beyannamesi itibar\u0131yla, 200.000 ABD dolar\u0131 veya e\u015fitini a\u015fan noksanl\u0131\u011f\u0131 olan a\u00e7\u0131k hesaplara ili\u015fkin terkin talepleri 2018-32\/48 say\u0131l\u0131 Tebli\u011f\u2019in 9 uncu maddesinde belirtilen m\u00fccbir sebepler ile hakl\u0131 durumlar g\u00f6z \u00f6n\u00fcnde bulundurulmak suretiyle Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan sonu\u00e7land\u0131r\u0131l\u0131r. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a028\/2)<\/p>\n<p>Bununla birlikte \u0130ran, Suriye ve L\u00fcbnan&#8217;a yap\u0131lan ihracat i\u015flemleriyle ilgili olarak bedellerin yurda getirilmesine muafiyet tan\u0131nmaktayd\u0131. Yeni d\u00fczenleme ile muafiyet tan\u0131nan \u00fclke listesi 29 olarak g\u00fcncellendi ve \u015fu 26\u00a0 \u00fclke de kapsaman al\u0131nd\u0131. <strong>Afganistan, Angola, Belarus, Benin, Cibuti, Etiyopya, Fildi\u015fi Sahili, Filistin, Gabon, Gana, Gine, Kamerun, Kenya, K\u0131rg\u0131zistan, Kuzey Kore, K\u00fcba, Liberya,\u00a0 Moldova, Nijerya, Senegal, Somali, Sudan, Suudi Arabistan, Tacikistan, Tanzanya, Venezuela<\/strong>.<\/p>\n<ol start=\"4\">\n<li><strong> \u0130hracat\u00e7\u0131n\u0131n Serbest Kullan\u0131m\u0131na B\u0131rak\u0131lan D\u00f6vizler:<\/strong><\/li>\n<\/ol>\n<p>Hizmet ihracat\u0131, transit ticaret, T\u00fcrkiye\u2019de ikamet etmeyenlere \u00f6zel fatura ile yap\u0131lan sat\u0131\u015f, T\u00fcrkiye\u2019de ikamet etmeyenlere KDV hesaplanarak yap\u0131lan sat\u0131\u015f, mikro ihracat ve serbest b\u00f6lge i\u015flem formu kapsam\u0131nda ger\u00e7ekle\u015ftirilen 5.000,- ABD dolar\u0131 veya kar\u015f\u0131l\u0131\u011f\u0131 d\u00f6viz ya da T\u00fcrk liras\u0131n\u0131 ge\u00e7meyen tutardaki ihracat i\u015flemlerinde bedellerin tamam\u0131n\u0131n tasarrufu serbesttir ayr\u0131ca a\u015fa\u011f\u0131da belirtilen \u00fclkelere yap\u0131lan ihracat i\u015flemlerinde, ihracat bedelinin sadece %50\u2019sinin yurda getirilme zorunlulu\u011fu bulunmaktad\u0131r.\u00a0<strong>Azerbaycan, Cezayir, Fas, Kazakistan, M\u0131s\u0131r, \u00d6zbekistan, Tunus, T\u00fcrkmenistan, Ukrayna, Yemen.<\/strong><\/p>\n<p>\u0130hracat bedellerinin beyan edilen TL veya d\u00f6viz cinsi haricinde farkl\u0131 bir d\u00f6viz cinsinde tahsili m\u00fcmk\u00fcnd\u00fcr. (\u0130hr. Gen. 5\/2)<\/p>\n<p>\u0130hracat bedelinin yolcu beraberinde efektif olarak yurda getirilmesi halinde g\u00fcmr\u00fck idarelerine beyan edilerek \u201cNakit Beyan Formunun\u201d (NBF) d\u00fczenlenmesi zorunludur. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a05\/4)<\/p>\n<p>GB bilgilerinin ihracat bedeli kabul belgesine eklenmesi suretiyle, birden fazla GB i\u00e7in tek ihracat bedeli kabul belgesi d\u00fczenlenebilir. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a08\/11)<\/p>\n<p>\u0130hracat bedelinin T\u00fcrkiye\u2019deki bankalarca yurt d\u0131\u015f\u0131ndaki bankalar ile ger\u00e7ek veya t\u00fczel ki\u015filere a\u00e7\u0131lan kredilerden kar\u015f\u0131lanmas\u0131 m\u00fcmk\u00fcnd\u00fcr. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a08\/13)<\/p>\n<p>Ayn\u0131 GB\u2019de kay\u0131tl\u0131 imalat\u00e7\u0131\/tedarik\u00e7i firma ile ihracat\u00e7\u0131 firman\u0131n grup firmas\u0131 olmas\u0131 durumunda, ihra\u00e7 bedellerinin yurda getirilme s\u00fcresi i\u00e7inde kal\u0131nmas\u0131 ve ihracat\u00e7\u0131n\u0131n yaz\u0131l\u0131 onay\u0131n\u0131n al\u0131nmas\u0131 kayd\u0131yla, ihracat bedeli imalat\u00e7\u0131\/tedarik\u00e7i firman\u0131n yapt\u0131\u011f\u0131 ithalata ili\u015fkin bedellerin mahsuben \u00f6denmesinde kullan\u0131labilir. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a021\/10)<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Yurt d\u0131\u015f\u0131ndan ihracat bedeli tutar kadar d\u00f6viz veya T\u00fcrk paras\u0131 geldi\u011finin sat\u0131\u015f s\u00f6zle\u015fmesi, kesin veya proforma fatura, GB \u00f6rne\u011fi\/GB bilgileri, banka hesap \u00f6zeti gibi belgelerle tevsik edilmesi, an\u0131lan firmalar\u0131n yurt i\u00e7i hesaplar\u0131ndan d\u00f6viz veya T\u00fcrk paras\u0131 cinsinden ihracat\u00e7\u0131n\u0131n hesab\u0131na yap\u0131lan havalelerin ihracat bedeli olarak kabul\u00fc m\u00fcmk\u00fcnd\u00fcr. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a08\/6)<\/p>\n<p>GB\u2019de kay\u0131tl\u0131 al\u0131c\u0131 firma veya bu firma d\u0131\u015f\u0131ndaki ger\u00e7ek veya t\u00fczel ki\u015filer taraf\u0131ndan yurt d\u0131\u015f\u0131ndan havale olarak g\u00f6nderilen d\u00f6vizin, herhangi bir referans veya fatura numaras\u0131yla irtibatland\u0131r\u0131lm\u0131\u015f olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n ihracat\u00e7\u0131n\u0131n beyan edece\u011fi GB konusu ihracat\u0131n bedeli olarak kabul\u00fc m\u00fcmk\u00fcnd\u00fcr. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a011\/1)<\/p>\n<p>\u0130hracat\u00e7\u0131n\u0131n hesab\u0131na transfer edilen ihracat bedelinin, bankadan efektif olarak al\u0131nmas\u0131 halinde bu efektifin daha sonra ayn\u0131 banka taraf\u0131ndan ihracat bedeli olarak kabul\u00fc, serbest tasarruf edilen d\u00f6vizin yurt d\u0131\u015f\u0131 kaynakl\u0131 oldu\u011funun sat\u0131\u015f s\u00f6zle\u015fmesi, kesin veya proforma fatura, GB \u00f6rne\u011fi\/GB bilgileri, banka hesap \u00f6zeti gibi belgelerle tevsik edilmesi, 2018-32\/48 say\u0131l\u0131 Tebli\u011f\u2019de yer alan s\u00fcre ile ilgili h\u00fck\u00fcmlere ayk\u0131r\u0131l\u0131k olu\u015fmad\u0131\u011f\u0131n\u0131n tespit edilmesi ve ba\u015fka bir bankaya yurt d\u0131\u015f\u0131ndan geldi\u011fine ili\u015fkin yaz\u0131 verilmedi\u011finin tevsiki kayd\u0131yla m\u00fcmk\u00fcnd\u00fcr. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a012\/4)<\/p>\n<p>\u0130thalat\u00e7\u0131 taraf\u0131ndan d\u00fczenlenen bono ve\/veya ihracat\u00e7\u0131 taraf\u0131ndan d\u00fczenlenerek ithalat\u00e7\u0131 taraf\u0131ndan kabul edilen poli\u00e7e bedelleri, bedelin yurt d\u0131\u015f\u0131ndan tahsil edildi\u011finin tevsiki kayd\u0131yla, ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131nda kullan\u0131labilir. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a017\/1)<\/p>\n<p>Giderlerin ihracat bedelinden indirilmesi veya mahsup edilmesi sebebiyle ihracat bedelinin bu giderler kadar eksik g\u00f6nderilmesi halinde bu durum arac\u0131 bankaya belgelendirilir. D\u00fczenlenen \u0130BKB \u00fczerine s\u00f6z konusu giderlerin t\u00fcr\u00fc ve tutar\u0131yla ilgili not konulur. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a021\/1,2)<\/p>\n<p>D\u0131\u015f ticaret mevzuat\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilen mal ihra\u00e7 ve ithalinde ihra\u00e7 bedellerinin yurda getirilme s\u00fcresi i\u00e7inde kal\u0131nmas\u0131 kayd\u0131yla, ilgili GB\u2019lerin birer \u00f6rne\u011fi\/GB bilgilerinin bankalara ibraz\u0131 durumunda mal ihra\u00e7 ve ithal bedellerinin bankalarca mahsubu m\u00fcmk\u00fcnd\u00fcr. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a021\/6)<\/p>\n<p>\u0130hracat bedelinin tahsilinden ve ihracat hesab\u0131n\u0131n yurda getirme s\u00fcresi i\u00e7inde (ek s\u00fcreler d\u00e2hil) kapat\u0131lmas\u0131ndan ihracat\u00e7\u0131lar, ihracat bedelinin faktoring \u015firketinin yurt i\u00e7i kaynaklar\u0131ndan \u00f6dendi\u011fi faktoring i\u015flemlerinde faktoring \u015firketi sorumludur. (<a href=\"https:\/\/alomaliye.com\/2018\/11\/07\/ihracat-bedelleri-ihracat-genelgesi\/\" target=\"_blank\" rel=\"noopener\"><strong>\u0130hracat Genelgesi<\/strong><\/a>\u00a026\/1)<\/p>\n<ol start=\"5\">\n<li><strong> M\u00fceyyideler<\/strong><\/li>\n<\/ol>\n<p>2008-32\/48 say\u0131l\u0131 Tebli\u011f\u2019in 8 inci maddesine g\u00f6re, s\u00fcresi i\u00e7erisinde kapat\u0131lamayan ihracat hesaplar\u0131 arac\u0131 bankalarca 5 i\u015f g\u00fcn\u00fc i\u00e7erisinde Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ihbar edilmekte, ilgili 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\u0131 i\u00e7in 90 g\u00fcn s\u00fcreli ihtarname g\u00f6nderilerek ek s\u00fcre verilmektedir. Bu s\u00fcre i\u00e7erisinde ihracat bedelinin yurda getirilmesi halinde hesaplar kapat\u0131labiliyor. Getirilememesi durumunda ise an\u0131lan Tebli\u011f\u2019in 9 uncu maddesinde belirtilen m\u00fccbir sebep hallerinin ya da hakl\u0131 durumun belgelendirilmesi gereklidir.<\/p>\n<p>An\u0131lan Tebli\u011f\u2019in 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda tayin edilen s\u00fcreler i\u00e7inde ihracat bedellerini yurda getirmeyenler; 1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun\u2019un 3 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, yurda getirmekle y\u00fck\u00fcml\u00fc olunan ihracat bedellerinin rayi\u00e7 bedelinin % 5\u2019i kadar idar\u00ee para cezas\u0131yla cezaland\u0131r\u0131l\u0131rlar. \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 3.000 TL\u2019den 25.000 TL\u2019ye kadar idar\u00ee para cezas\u0131 (yeniden de\u011ferleme oranlar\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda 2020 y\u0131l\u0131 i\u00e7in yakla\u015f\u0131k 9.574 \u2013 79.784 TL) idar\u00ee para cezas\u0131 verilir. Ancak, verilecek idar\u00ee para cezas\u0131 yurda getirilmesi gereken paran\u0131n %2,5\u2019inden fazla olamaz.<\/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 : 04.01.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/02 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; 1.Her bir G\u00fcmr\u00fck Beyannamesi Baz\u0131nda 30.000,00 Usd \u00fczeri olan \u0130hracat Bedelinin 180 G\u00fcn \u0130\u00e7inde Yurda Getirilmesi Ve Bankalar Taraf\u0131ndan \u201c\u0130hracat Bedeli Kabul Belgesi\u201d (\u0130BKB) D\u00fczenlenmesi Zorunludur: \u0130hracat bedeli d\u00f6vizin belirlenen usul ve esaslara g\u00f6re 180 g\u00fcn i\u00e7inde yurda getirildi\u011finin tevsiki amac\u0131yla bankalar taraf\u0131ndan \u201c\u0130hracat&hellip;<\/p>\n","protected":false},"author":1,"featured_media":3695,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[92],"tags":[],"class_list":["post-3711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-92","description-off"],"_links":{"self":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3711","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/comments?post=3711"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3711\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media\/3695"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}