{"id":3726,"date":"2022-02-15T01:53:02","date_gmt":"2022-02-14T22:53:02","guid":{"rendered":"https:\/\/www.yssconsulting.com.tr\/t-c-merkez-bankasi-ihracat-genelgesi-ek-1-maddesi-uygulama-talimati\/"},"modified":"2022-02-15T01:53:02","modified_gmt":"2022-02-14T22:53:02","slug":"t-c-merkez-bankasi-ihracat-genelgesi-ek-1-maddesi-uygulama-talimati","status":"publish","type":"post","link":"https:\/\/www.yssconsulting.com.tr\/en\/t-c-merkez-bankasi-ihracat-genelgesi-ek-1-maddesi-uygulama-talimati\/","title":{"rendered":"T.C. Merkez Bankas\u0131 \u0130hracat Genelgesi Ek 1. Maddesi Uygulama Talimat\u0131"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<strong>Sirk\u00fcler Tarihi\u00a0\u00a0 : 19.01.2022<\/strong><\/p>\n<p><strong>Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/04<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Say\u0131n M\u00fc\u015fterilerimiz;<\/p>\n<p>&nbsp;<\/p>\n<p>T.C. Merkez Bankas\u0131 taraf\u0131ndan, \u0130hracat Genelgesi\u2019nin ek 1. maddesi kapsam\u0131nda T.C. Merkez Bankas\u0131na yap\u0131lacak d\u00f6viz sat\u0131\u015flar\u0131n\u0131n uygulama ayr\u0131nt\u0131lar\u0131n\u0131 d\u00fczenlemek amac\u0131yla Uygulama Talimat\u0131 yay\u0131mlanm\u0131\u015ft\u0131r ve konu daha \u00f6nceki sirk\u00fclerimiz ile sizlere duyurulmu\u015ftur.<\/p>\n<p>03.01.2022 tarihinde g\u00fcncellenen TCMB \u0130hracat Genelgesi\u2019nin \u201c\u0130hracat bedellerinin Merkez Bankas\u0131na sat\u0131\u015f\u0131\u201d ba\u015fl\u0131kl\u0131 ek 1. Maddesinde;<\/p>\n<p>\u201cBu maddenin y\u00fcr\u00fcrl\u00fck tarihinden itibaren \u0130hracat Bedeli Kabul Belgesine (\u0130BKB) veya D\u00f6viz Al\u0131m Belgesine (DAB) ba\u011flanan ihracat bedellerinin <strong>%25&#8217;i \u0130BKB\u2019yi veya DAB\u2019\u0131 d\u00fczenleyen bankaya sat\u0131l\u0131r<\/strong>. Bu bedeller bankaca Merkez Bankas\u0131 taraf\u0131ndan ilan edilen ve i\u015flem g\u00fcn\u00fc i\u00e7in ge\u00e7erli d\u00f6viz al\u0131\u015f kuru \u00fczerinden <strong>ayn\u0131 g\u00fcn Merkez Bankas\u0131na sat\u0131l\u0131r ve Merkez Bankas\u0131n\u0131n banka nezdindeki hesab\u0131na aktar\u0131l\u0131r. S\u00f6z konusu tutar\u0131n tam kar\u015f\u0131l\u0131\u011f\u0131 banka taraf\u0131ndan ihracat\u00e7\u0131ya T\u00fcrk paras\u0131 olarak \u00f6denir<\/strong>.\u201d h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n<p>Konu ile ilgili olarak yay\u0131nlanan bilgiler \u0131\u015f\u0131\u011f\u0131nda haz\u0131rlanan soru cevaplar ekte dikkatinize sunulmu\u015ftur.<\/p>\n<ol>\n<li>Banka hesab\u0131na gelen\/yat\u0131r\u0131lan ihracat bedelinden y\u00fczde 25\u2019i ne zaman TCMB\u2019ye sat\u0131lacakt\u0131r? \u0130BKB d\u00fczenlense dahi d\u00f6viz sat\u0131\u015f\u0131, tebli\u011fde belirtilen s\u00fcreler dahilinde ertelenebilir mi?<\/li>\n<\/ol>\n<p>TCMB\u2019ye sat\u0131\u015f tarihi, \u0130BKB\u2019nin d\u00fczenlendi\u011fi tarihtir. \u0130BKB\u2019de belirtilen ihracat bedelinin y\u00fczde 25\u2019i, \u0130BKB\u2019nin d\u00fczenlendi\u011fi tarihte TCMB\u2019ye sat\u0131l\u0131r.<\/p>\n<ol start=\"2\">\n<li>\u0130hracat bedelinden TCMB\u2019ye sat\u0131lacak oran y\u00fczde 25 midir, daha y\u00fcksek oran olabilir mi? E\u011fer daha y\u00fcksek oranda sat\u0131\u015f m\u00fcmk\u00fcnse bu ihracat\u00e7\u0131n\u0131n talebiyle mi olacakt\u0131r?<\/li>\n<\/ol>\n<p>\u0130BKB veya DAB\u2019da belirtilen tutar\u0131n tam y\u00fczde 25\u2019i TCMB\u2019ye sat\u0131l\u0131r.<\/p>\n<ol start=\"3\">\n<li>\u0130thalattan kaynaklanan d\u00f6viz borcu olan ihracat\u00e7\u0131lar\u0131n ithalat y\u00fck\u00fcml\u00fcl\u00fckleri, tebli\u011f ve genelgede belirtilen usul ve esaslar dahilinde indirildikten sonra kalan k\u0131s\u0131m i\u00e7in mi \u0130BKB d\u00fczenlenecek ve y\u00fczde 25\u2019lik TCMB sat\u0131\u015f\u0131 bu k\u0131s\u0131m \u00fczerinden mi hesaplanacakt\u0131r?<\/li>\n<\/ol>\n<p>Tebli\u011f ve genelgede belirtilen usul ve esaslar dahilinde indirimler uyguland\u0131ktan sonra kalan mebla\u011f\u0131n ihracat bedeli olarak banka hesab\u0131na aktar\u0131lmas\u0131 esast\u0131r. \u0130BKB, indirimler uyguland\u0131ktan sonra ortaya \u00e7\u0131kan bedel \u00fczerinden d\u00fczenlenir. TCMB\u2019ye yap\u0131lacak sat\u0131\u015f da bu bedel \u00fczerinden hesaplan\u0131r.<\/p>\n<ol start=\"4\">\n<li>Muafiyet kapsam\u0131ndaki \u00fclkelerde yap\u0131lan ihracat\u0131n bedeli y\u00fczde 25 TCMB sat\u0131\u015f\u0131 uygulamas\u0131na tabi olacak m\u0131d\u0131r?<\/li>\n<\/ol>\n<p>Tebli\u011f ve genelge uyar\u0131nca ihracat bedellerinin banka hesaplar\u0131na al\u0131nmas\u0131 zorunlu olmayan \u00fclkelere yap\u0131lan ihracat\u0131n bedelleri i\u00e7in \u0130BKB d\u00fczenlenmesi ve dolay\u0131s\u0131yla TCMB\u2019ye sat\u0131\u015f yap\u0131lmas\u0131 zorunlu de\u011fildir.<\/p>\n<ol start=\"5\">\n<li>Hizmet ihracat\u0131, mikro ihracat ve transit ticaret bedelleri y\u00fczde 25 TCMB sat\u0131\u015f\u0131 uygulamas\u0131na tabi olacak m\u0131d\u0131r?<\/li>\n<\/ol>\n<p>Hizmet ihracat\u0131, mikro ihracat ve transit ticarete ili\u015fkin bedeller, ilgili tebli\u011f ve genelge kapsam\u0131 d\u0131\u015f\u0131nda bulunmaktad\u0131r. Dolay\u0131s\u0131 ile bu bedeller i\u00e7in \u0130BKB d\u00fczenlenmesi ve TCMB\u2019ye sat\u0131\u015f s\u00f6z konusu de\u011fildir.<\/p>\n<ol start=\"6\">\n<li>Serbest b\u00f6lgelerde yap\u0131lan ihracata ili\u015fkin bedeller y\u00fczde 25 TCMB sat\u0131\u015f\u0131 uygulamas\u0131na tabi olacak m\u0131d\u0131r?<\/li>\n<\/ol>\n<p>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\u015flemleri muafiyet kapsam\u0131ndad\u0131r. Ayr\u0131ca, serbest\u00a0b\u00f6lgelerde yerle\u015fik firmalar kambiyo mevzuat\u0131 kapsam\u0131nda yurtd\u0131\u015f\u0131nda yerle\u015fik say\u0131ld\u0131\u011f\u0131ndan bu firmalara gelen bedeller i\u00e7in \u0130BKB d\u00fczenlenmesine ve Merkez Bankas\u0131na sat\u0131\u015f yap\u0131lmas\u0131na\u00a0gerek bulunmamaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<ol start=\"7\">\n<li>Eximbank ya da di\u011fer bankalardan kullan\u0131lan d\u00f6viz kredilerinin geri \u00f6demeleri, tebli\u011f kapsam\u0131nda banka hesab\u0131na yat\u0131r\u0131lmas\u0131 gereken tutarlardan indirilebilir mi?<\/li>\n<\/ol>\n<p>Eximbank ya da di\u011fer bankalardan kullan\u0131lan d\u00f6viz kredilerinin geri \u00f6demeleri, tebli\u011f ve genelge h\u00fck\u00fcmleri kapsam\u0131nda indirime konu edilemez.<\/p>\n<ol start=\"8\">\n<li>Terkin s\u0131n\u0131rlar\u0131 i\u00e7erisinde kalan ihracat bedelleri TCMB\u2019ye sat\u0131\u015f uygulamas\u0131 dahilinde midir?<\/li>\n<\/ol>\n<p>Genelgede belirtilen terkin s\u0131n\u0131rlar\u0131 dahilindeki ihracat bedelleri i\u00e7in \u0130BKB d\u00fczenlenmesi ve TCMB\u2019ye sat\u0131\u015f yap\u0131lmas\u0131 zorunlu de\u011fildir.<\/p>\n<ol start=\"9\">\n<li>Muafiyet kapsam\u0131ndaki ihracat bedelleri banka hesab\u0131na yat\u0131r\u0131l\u0131r ve DAB d\u00fczenlenirse, bu bedellerden y\u00fczde 25 TCMB\u2019ye sat\u0131lacak m\u0131d\u0131r?<\/li>\n<\/ol>\n<p>Muafiyet kapsam\u0131ndaki ihracat bedeller i\u00e7in ihracat bedeli oldu\u011funun tevsik edilmesi amac\u0131yla \u0130BKB veya DAB d\u00fczenletilmesi halinde bu bedellerin de %25\u2019inin TCMB\u2019ye sat\u0131lmas\u0131 gereklidir.<\/p>\n<p>Di\u011fer taraftan, bu bedellerin sadece T\u00fcrk liras\u0131na \u00e7evrilmesi i\u00e7in bir DAB d\u00fczenlenmesi halinde TCMB\u2019ye sat\u0131\u015f yap\u0131lmaz.<\/p>\n<ol start=\"10\">\n<li>Y\u00fczde 25 TCBM\u2019ye sat\u0131\u015f hangi d\u00f6viz cinsleri i\u00e7in ge\u00e7erli olacakt\u0131r?<\/li>\n<\/ol>\n<p>Yaln\u0131zca ABD Dolar\u0131, EURO ve \u0130ngiliz Sterlini cinsinden ihracat bedellerinin y\u00fczde 25\u2019nin TCMB\u2019ye sat\u0131\u015f\u0131 s\u00f6z konusudur. Di\u011fer d\u00f6viz cinslerindeki ihracat bedelleri i\u00e7in TCMB\u2019ye sat\u0131\u015f s\u00f6z\u00a0konusu olmayacakt\u0131r.<\/p>\n<ol start=\"11\">\n<li>TCMB\u2019ye sat\u0131\u015fa esas y\u00fczde 25\u2019in hesaplanmas\u0131nda hangi tutar dikkate al\u0131n\u0131r?<\/li>\n<\/ol>\n<p>%25\u2019lik d\u00f6viz sat\u0131\u015f tutar\u0131 \u0130BKB\u2019ye ba\u011flanacak tutar \u00fczerinden hesaplanacakt\u0131r. \u00d6rne\u011fin, 100 bin USD ihracat bedelinin 80 bin USD\u2019lik k\u0131sm\u0131 i\u00e7in \u0130BKB d\u00fczenlenir. TCMB\u2019ye sat\u0131lacak tutar 80 bin USD\u2019nin y\u00fczde 25\u2019ine tekab\u00fcl eden 20 bin USD\u2019dir.<\/p>\n<ol start=\"12\">\n<li>\u0130hracat bedelinin tamam\u0131 veya bir k\u0131sm\u0131na \u0130BKB d\u00fczenlenmesi i\u00e7in talimat verilene kadar hesapta tutulmas\u0131 zorunlu mudur?<\/li>\n<\/ol>\n<p>Hay\u0131r. Bedel ihracat\u00e7\u0131n\u0131n kullan\u0131m\u0131na b\u0131rak\u0131larak \u0130BKB daha sonra d\u00fczenlenebilir. \u0130BKB d\u00fczenlenmesi i\u00e7in talimat verildi\u011fi g\u00fcn \u0130BKB tutar\u0131n\u0131n %25\u2019i i\u00e7in ilgili d\u00f6viz hesab\u0131na bakiyenin\u00a0TCMB d\u00f6viz sat\u0131\u015f\u0131 i\u00e7in m\u00fcsait olmas\u0131 gerekmektedir.<\/p>\n<ol start=\"13\">\n<li>TL\u2019ye \u00e7evrilen tutar sonradan d\u00f6vize d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir mi?<\/li>\n<\/ol>\n<p>Bedelin TL\u2019ye \u00e7evrildikten sonra ihracat\u00e7\u0131 taraf\u0131ndan tasarrufu ihracat\u00e7\u0131ya ba\u011fl\u0131d\u0131r.<\/p>\n<ol start=\"14\">\n<li>Pe\u015fin ihracat bedelleri i\u00e7in de d\u00f6viz sat\u0131\u015f i\u015flemi yap\u0131lacak m\u0131d\u0131r?<\/li>\n<\/ol>\n<p>Tebli\u011f kapsam\u0131nda \u0130BKB d\u00fczenlenen t\u00fcm ihracat bedelleri TCMB\u2019ye sat\u0131\u015fa konu olacakt\u0131r. Pe\u015fin bedellerde ihracat\u0131n yap\u0131lmamas\u0131 olas\u0131l\u0131\u011f\u0131 oldu\u011fundan, gelen pe\u015fin bedelin sonradan\u00a0prefinansman kredisine d\u00f6n\u00fc\u015fme olas\u0131l\u0131\u011f\u0131 bulundu\u011fundan ve pe\u015fin ihracatta \u0130BKB d\u00fczenletmek i\u00e7in 24 ayl\u0131k s\u00fcre bulundu\u011fundan firman\u0131n fiili ihracattan sonra bedelin \u0130BKB\u2019ye\u00a0ba\u011flanmas\u0131n\u0131 talep etmesi m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<ol start=\"15\">\n<li>G\u00fcmr\u00fck beyannamesinde beyan edilen d\u00f6viz cinsi ile hesaba gelen d\u00f6viz cinsi farkl\u0131 ise hangi d\u00f6viz cinsi dikkate al\u0131nacakt\u0131r?<\/li>\n<\/ol>\n<p>\u0130hracat\u00e7\u0131n\u0131n hesab\u0131na gelen d\u00f6vizin cinsi dikkate al\u0131nacakt\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 : 19.01.2022 Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 2022\/04 &nbsp; Say\u0131n M\u00fc\u015fterilerimiz; &nbsp; T.C. Merkez Bankas\u0131 taraf\u0131ndan, \u0130hracat Genelgesi\u2019nin ek 1. maddesi kapsam\u0131nda T.C. Merkez Bankas\u0131na yap\u0131lacak d\u00f6viz sat\u0131\u015flar\u0131n\u0131n uygulama ayr\u0131nt\u0131lar\u0131n\u0131 d\u00fczenlemek amac\u0131yla Uygulama Talimat\u0131 yay\u0131mlanm\u0131\u015ft\u0131r ve konu daha \u00f6nceki sirk\u00fclerimiz ile sizlere duyurulmu\u015ftur. 03.01.2022 tarihinde g\u00fcncellenen TCMB \u0130hracat Genelgesi\u2019nin \u201c\u0130hracat bedellerinin Merkez Bankas\u0131na sat\u0131\u015f\u0131\u201d ba\u015fl\u0131kl\u0131&hellip;<\/p>\n","protected":false},"author":1,"featured_media":3722,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[92],"tags":[],"class_list":["post-3726","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\/3726","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=3726"}],"version-history":[{"count":0,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/posts\/3726\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media\/3722"}],"wp:attachment":[{"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/media?parent=3726"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/categories?post=3726"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yssconsulting.com.tr\/en\/wp-json\/wp\/v2\/tags?post=3726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}