{"status":true,"post":{"id":18046,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:26:06","created_at":"2018-03-05T21:00:00.000000Z","updated_at":"2022-10-21T07:26:06.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18046,"is_featured":0,"title":"Yurtd\u0131\u015f\u0131ndan getirilen yabanc\u0131 paralar\u0131n sermayeye d\u00f6n\u00fc\u015f\u00fcm\u00fc","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Vergi Usul Kanunu\u2019nun 280\u2019inci maddesi gere\u011fi olarak \u201cYabanc\u0131 paralar borsa rayici ile de\u011ferlenir. Borsa rayicinin takarr\u00fcr\u00fcnde (olu\u015fumunda) muvazaa oldu\u011fu anla\u015f\u0131l\u0131rsa bu rayi\u00e7 yerine al\u0131\u015f bedeli esas al\u0131n\u0131r.\u201d<\/span><\/p>

Yabanc\u0131 paran\u0131n borsada rayici yoksa de\u011ferlemeye uygulanacak kur Maliye Bakanl\u0131\u011f\u0131\u2019nca tespit olunur.<\/span><\/p>

Bu madde h\u00fckm\u00fc yabanc\u0131 para ile olan senetli ve senetsiz alacaklar ve bor\u00e7lar hakk\u0131nda da caridir. Bunlardan vadesi gelmemi\u015f senede ba\u011fl\u0131 alacak ve bor\u00e7lar, bu Kanun\u2019un 281 ve 285\u2019inci maddeleri uyar\u0131nca de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca edilebilir. Ancak senette faiz oran\u0131n\u0131n yaz\u0131l\u0131 olmad\u0131\u011f\u0131 durumlarda de\u011ferleme g\u00fcn\u00fcnde ge\u00e7erli olan Londra Bankalar Aras\u0131 Faiz Oran\u0131 (L\u0130BOR) esas al\u0131n\u0131r.<\/span><\/p>

T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019ne 2 \u015eubat 2018 tarihinde sunulan \u201cVergi Kanunlar\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131ndaki Kanun Tasar\u0131s\u0131\u201dn\u0131n 11\u2019inci maddesi ile s\u00f6z konusu maddeden sonra gelmek \u00fczere \u201cYurtd\u0131\u015f\u0131ndan getirilerek sermaye olarak konulan yabanc\u0131 paralar\u201d ba\u015fl\u0131kl\u0131 280\/A maddesi ihdas edilmektedir.<\/span><\/p>

S\u00f6z konusu madde gere\u011fi \u201cYat\u0131r\u0131m Te\u015fvik Belgesi\u201d kapsam\u0131nda yat\u0131r\u0131m yapacak tam m\u00fckellef sermaye \u015firketlerine i\u015fe ba\u015flad\u0131klar\u0131 hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar yurtd\u0131\u015f\u0131ndan getirilecek sermaye olarak konulan yabanc\u0131 paralar\u0131n, s\u00f6z konusu d\u00f6nem zarf\u0131nda yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda sarf olunan k\u0131sm\u0131 nedeniyle olu\u015fan kur farklar\u0131 pasifte \u00f6zel bir fon hesab\u0131na al\u0131nabilecektir. Bu durumda olumlu kur farklar\u0131 bu hesab\u0131n alaca\u011f\u0131na, olumsuz kur farklar\u0131 ise bu hesab\u0131n borcuna kay\u0131t edilecektir.<\/span><\/p>

Sermaye olarak konulan bu yabanc\u0131 paralar\u0131n, i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar mukayyet (kay\u0131tl\u0131) de\u011ferleriyle, i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6neminin sonu itibar\u0131yla Vergi Usul Kanunu\u2019nun 280\u2019inci maddesine g\u00f6re de\u011ferlendirilecektir.<\/span><\/p>

Yukar\u0131da belirtilen fon hesab\u0131, sermayeye ilave edilme d\u0131\u015f\u0131nda herhangi bir suretle ba\u015fka bir hesaba nakledildi\u011fi veya i\u015fletmeden \u00e7ekildi\u011fi takdirde; bu i\u015flemlerin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemlerin kazanc\u0131 ile ili\u015fkilendirilmeksizin, bu d\u00f6nemde vergiye tabi tutulacakt\u0131r. Kurumlar Vergisi Kanunu\u2019na g\u00f6re yap\u0131lan devir ve b\u00f6l\u00fcnme i\u015flemleri hari\u00e7, \u015firketin tasfiyesi halinde bu h\u00fck\u00fcm uygulanacakt\u0131r. <\/span><\/p>

M\u00fckelleflerin bu d\u00fczenlemeden yararlanabilmeleri i\u00e7in ticaret siciline tescil tarihini izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ba\u015fvuruda bulunmu\u015f ve i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini izleyen hesap d\u00f6nemi sonuna kadar bu belgeyi alm\u0131\u015f olmas\u0131 gerekmektedir. S\u00f6z konusu yabanc\u0131 paralar; ba\u015fvurunun s\u00fcresi i\u00e7inde yap\u0131lmamas\u0131 halinde m\u00fcteakip ilk vergilendirme d\u00f6neminden, yat\u0131r\u0131m te\u015fvik belgesinin al\u0131nmamas\u0131 halinde ise i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonu itibar\u0131yla Vergi Usul Kanunu\u2019nun 280\u2019inci maddesine g\u00f6re de\u011ferlendirilecektir. Maliye Bakanl\u0131\u011f\u0131 bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>

Bu madde ile yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda yat\u0131r\u0131m yapacak tam m\u00fckellef sermaye \u015firketlerine, i\u015fe ba\u015flad\u0131klar\u0131 hesap d\u00f6nemi ve bu d\u00f6nemi takip eden hesap d\u00f6neminde sermaye olarak yurtd\u0131\u015f\u0131ndan getirilen yabanc\u0131 paralar i\u00e7in yeni bir de\u011ferleme m\u00fcessesesi getirilmesi sa\u011flanmaktad\u0131r. Bu uygulama ile \u00f6zellikle te\u015febb\u00fcs sahiplerinin amaca y\u00f6nelik olarak yurt d\u0131\u015f\u0131ndan ba\u015fta soyda\u015flar\u0131m\u0131zdan yararlanmak suretiyle finansman olana\u011f\u0131 sa\u011flamalar\u0131 beklenmektedir.<\/span><\/p>

Di\u011fer yandan bu d\u00fczenlemeyle, amaca y\u00f6nelik olarak yurda getirilen yabanc\u0131 paralar\u0131n i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar kullan\u0131lmayan k\u0131sm\u0131 ile yat\u0131r\u0131m te\u015fvik belgesinde \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlar\u0131 ger\u00e7ekle\u015ftirmek \u00fczere kullan\u0131lan k\u0131sm\u0131 i\u00e7in yabanc\u0131 para de\u011ferlemesi nedeniyle ortaya \u00e7\u0131kacak vergisel sonu\u00e7lar\u0131n\u0131n \u00f6nlenmesi ama\u00e7lanm\u0131\u015ft\u0131r.<\/span><\/p>

Yap\u0131lan d\u00fczenleme gere\u011fi olarak Vergi Usul Kanunu\u2019nun 280\/A maddesinin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n yetkilendirilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Tasar\u0131 halen TBMM g\u00fcndemindedir.<\/span><\/p>

S\u00f6z konusu d\u00fczenleme daha \u00e7ok yurtd\u0131\u015f\u0131nda tutulan yabanc\u0131 para cinsinden birikimlerin \u00fclke i\u00e7erisinde \u00fcretime y\u00f6nelik olarak kullan\u0131lmas\u0131n\u0131 ama\u00e7lamaktad\u0131r.<\/span><\/p> \t\t\t\t","slug":"yurtdisindan-getirilen-yabanci-paralarin-sermayeye-donusumu","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yurtd\u0131\u015f\u0131ndan getirilen yabanc\u0131 paralar\u0131n sermayeye d\u00f6n\u00fc\u015f\u00fcm\u00fc","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":110,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":18145,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18046,"locale":"tr","category_id":73,"title":"Yurtd\u0131\u015f\u0131ndan getirilen yabanc\u0131 paralar\u0131n sermayeye d\u00f6n\u00fc\u015f\u00fcm\u00fc","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

Vergi Usul Kanunu\u2019nun 280\u2019inci maddesi gere\u011fi olarak \u201cYabanc\u0131 paralar borsa rayici ile de\u011ferlenir. Borsa rayicinin takarr\u00fcr\u00fcnde (olu\u015fumunda) muvazaa oldu\u011fu anla\u015f\u0131l\u0131rsa bu rayi\u00e7 yerine al\u0131\u015f bedeli esas al\u0131n\u0131r.\u201d<\/span><\/p>

Yabanc\u0131 paran\u0131n borsada rayici yoksa de\u011ferlemeye uygulanacak kur Maliye Bakanl\u0131\u011f\u0131\u2019nca tespit olunur.<\/span><\/p>

Bu madde h\u00fckm\u00fc yabanc\u0131 para ile olan senetli ve senetsiz alacaklar ve bor\u00e7lar hakk\u0131nda da caridir. Bunlardan vadesi gelmemi\u015f senede ba\u011fl\u0131 alacak ve bor\u00e7lar, bu Kanun\u2019un 281 ve 285\u2019inci maddeleri uyar\u0131nca de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca edilebilir. Ancak senette faiz oran\u0131n\u0131n yaz\u0131l\u0131 olmad\u0131\u011f\u0131 durumlarda de\u011ferleme g\u00fcn\u00fcnde ge\u00e7erli olan Londra Bankalar Aras\u0131 Faiz Oran\u0131 (L\u0130BOR) esas al\u0131n\u0131r.<\/span><\/p>

T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019ne 2 \u015eubat 2018 tarihinde sunulan \u201cVergi Kanunlar\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131ndaki Kanun Tasar\u0131s\u0131\u201dn\u0131n 11\u2019inci maddesi ile s\u00f6z konusu maddeden sonra gelmek \u00fczere \u201cYurtd\u0131\u015f\u0131ndan getirilerek sermaye olarak konulan yabanc\u0131 paralar\u201d ba\u015fl\u0131kl\u0131 280\/A maddesi ihdas edilmektedir.<\/span><\/p>

S\u00f6z konusu madde gere\u011fi \u201cYat\u0131r\u0131m Te\u015fvik Belgesi\u201d kapsam\u0131nda yat\u0131r\u0131m yapacak tam m\u00fckellef sermaye \u015firketlerine i\u015fe ba\u015flad\u0131klar\u0131 hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar yurtd\u0131\u015f\u0131ndan getirilecek sermaye olarak konulan yabanc\u0131 paralar\u0131n, s\u00f6z konusu d\u00f6nem zarf\u0131nda yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda sarf olunan k\u0131sm\u0131 nedeniyle olu\u015fan kur farklar\u0131 pasifte \u00f6zel bir fon hesab\u0131na al\u0131nabilecektir. Bu durumda olumlu kur farklar\u0131 bu hesab\u0131n alaca\u011f\u0131na, olumsuz kur farklar\u0131 ise bu hesab\u0131n borcuna kay\u0131t edilecektir.<\/span><\/p>

Sermaye olarak konulan bu yabanc\u0131 paralar\u0131n, i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar mukayyet (kay\u0131tl\u0131) de\u011ferleriyle, i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6neminin sonu itibar\u0131yla Vergi Usul Kanunu\u2019nun 280\u2019inci maddesine g\u00f6re de\u011ferlendirilecektir.<\/span><\/p>

Yukar\u0131da belirtilen fon hesab\u0131, sermayeye ilave edilme d\u0131\u015f\u0131nda herhangi bir suretle ba\u015fka bir hesaba nakledildi\u011fi veya i\u015fletmeden \u00e7ekildi\u011fi takdirde; bu i\u015flemlerin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemlerin kazanc\u0131 ile ili\u015fkilendirilmeksizin, bu d\u00f6nemde vergiye tabi tutulacakt\u0131r. Kurumlar Vergisi Kanunu\u2019na g\u00f6re yap\u0131lan devir ve b\u00f6l\u00fcnme i\u015flemleri hari\u00e7, \u015firketin tasfiyesi halinde bu h\u00fck\u00fcm uygulanacakt\u0131r. <\/span><\/p>

M\u00fckelleflerin bu d\u00fczenlemeden yararlanabilmeleri i\u00e7in ticaret siciline tescil tarihini izleyen \u00fc\u00e7\u00fcnc\u00fc ay\u0131n sonuna kadar yat\u0131r\u0131m te\u015fvik belgesi almak i\u00e7in ba\u015fvuruda bulunmu\u015f ve i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini izleyen hesap d\u00f6nemi sonuna kadar bu belgeyi alm\u0131\u015f olmas\u0131 gerekmektedir. S\u00f6z konusu yabanc\u0131 paralar; ba\u015fvurunun s\u00fcresi i\u00e7inde yap\u0131lmamas\u0131 halinde m\u00fcteakip ilk vergilendirme d\u00f6neminden, yat\u0131r\u0131m te\u015fvik belgesinin al\u0131nmamas\u0131 halinde ise i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonu itibar\u0131yla Vergi Usul Kanunu\u2019nun 280\u2019inci maddesine g\u00f6re de\u011ferlendirilecektir. Maliye Bakanl\u0131\u011f\u0131 bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>

Bu madde ile yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda yat\u0131r\u0131m yapacak tam m\u00fckellef sermaye \u015firketlerine, i\u015fe ba\u015flad\u0131klar\u0131 hesap d\u00f6nemi ve bu d\u00f6nemi takip eden hesap d\u00f6neminde sermaye olarak yurtd\u0131\u015f\u0131ndan getirilen yabanc\u0131 paralar i\u00e7in yeni bir de\u011ferleme m\u00fcessesesi getirilmesi sa\u011flanmaktad\u0131r. Bu uygulama ile \u00f6zellikle te\u015febb\u00fcs sahiplerinin amaca y\u00f6nelik olarak yurt d\u0131\u015f\u0131ndan ba\u015fta soyda\u015flar\u0131m\u0131zdan yararlanmak suretiyle finansman olana\u011f\u0131 sa\u011flamalar\u0131 beklenmektedir.<\/span><\/p>

Di\u011fer yandan bu d\u00fczenlemeyle, amaca y\u00f6nelik olarak yurda getirilen yabanc\u0131 paralar\u0131n i\u015fe ba\u015flan\u0131lan hesap d\u00f6nemini takip eden hesap d\u00f6nemi sonuna kadar kullan\u0131lmayan k\u0131sm\u0131 ile yat\u0131r\u0131m te\u015fvik belgesinde \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlar\u0131 ger\u00e7ekle\u015ftirmek \u00fczere kullan\u0131lan k\u0131sm\u0131 i\u00e7in yabanc\u0131 para de\u011ferlemesi nedeniyle ortaya \u00e7\u0131kacak vergisel sonu\u00e7lar\u0131n\u0131n \u00f6nlenmesi ama\u00e7lanm\u0131\u015ft\u0131r.<\/span><\/p>

Yap\u0131lan d\u00fczenleme gere\u011fi olarak Vergi Usul Kanunu\u2019nun 280\/A maddesinin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n yetkilendirilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Tasar\u0131 halen TBMM g\u00fcndemindedir.<\/span><\/p>

S\u00f6z konusu d\u00fczenleme daha \u00e7ok yurtd\u0131\u015f\u0131nda tutulan yabanc\u0131 para cinsinden birikimlerin \u00fclke i\u00e7erisinde \u00fcretime y\u00f6nelik olarak kullan\u0131lmas\u0131n\u0131 ama\u00e7lamaktad\u0131r.<\/span><\/p> \t\t\t\t","slug":"yurtdisindan-getirilen-yabanci-paralarin-sermayeye-donusumu","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yurtd\u0131\u015f\u0131ndan getirilen yabanc\u0131 paralar\u0131n sermayeye d\u00f6n\u00fc\u015f\u00fcm\u00fc","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":110,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}