Turkey: 04.02.2015 Tarihinde Yayınlanan Faktoring İşlemlerinde Uygulanacak Usul Ve Esaslar Hk. Yönetmelik Ile Faktoring Şirketleri Ve Bankalarca Yapılacak Faktoring İşlemlerine İlişkin Usul ve Esaslar Düzenlendi

Last Updated: 22 October 2015
Article by Gurpinar Law Firm

İşbu yönetmelik ile, Finans kuruluşlarının sağladığı finansman tutarı ile bu işlemden kaynaklanan faiz ve komisyon gibi elde edilen gelirlerin toplamı, fatura veya fatura yerine geçen belgelerin tutarını geçemeyecektir.

Ayrıca gerek düzenlenen fatura gerekse müşteri hakkında faktoring şirketleri istihbarat çalışması yapacaktır. Mükerrer fatura kullanımının önlenmesi için müşteriden alınan faturalara direk Merkezi Kayıt Kuruluşuna bildirilip teyidi yapılacaktır.

Fatura iptallerinde, fatura iptallerinin bildirilmesi ve iptal edilen faturaların yerine yenilerinin düzenlenmesi halinde yeni faturaların kendilerine ibraz edilmesi konusunda faktoring işlemi esnasında müşterilerden taahhüt alınması gerekecektir.

Faturalı alacağa istinaden kambiyo senedi veya diğer senetlerin alınması halinde, alınan kambiyo senedi veya diğer senetteki ciro silsilesinde kuruluşa kambiyo senedi veya diğer senedi ciro edip veren kişinin, devralınan faturada alacaklı olarak gözüken kişi ve bu kişiden bir önceki ciro eden kişi veya keşidecinin de faturadaki borçlu ile aynı kişi olması gerekecektir.

Müşterilerden ek teminat mahiyetinde alınan senet ve benzeri ödeme araçları için; devralınan ve fatura veya fatura yerine geçen belgeler ile ilişkili olmayan kambiyo senedi veya diğer senetlerin tahsil edilebilmesi için; alacağın vadesinde ödenmeyip sorunlu hale gelmiş olması, alınan kambiyo senedi veya diğer senet karşılığında hiçbir şekilde kambiyo senedi ve diğer senedin ilgililerine finansman sağlanmaması, Kuruluşun işlem ve muhasebe kayıtlarında ek teminat mahiyetinde alınan kambiyo senedi veya diğer senedin ilgili borcun teminatı karşılığında alındığına ilişkin kayıt düşülmesi gerekecektir. Müşterilerden ek teminat mahiyetinde olmak üzere devralınan ve fatura veya fatura yerine geçen belgeler ile ilişkili olmayan kambiyo senedi veya diğer senedin tahsil edilmesi, ancak kuruluşun vadesinde ödenmeyen alacağı ve müşteriden olan diğer alacaklarını ilgili mevzuat çerçevesinde alacağın geri ödenebilirliğine göre Tasfiye Olunacak Alacaklar veya Zarar Niteliğindeki Alacaklar hesabında sınıflandırması, buna göre özel karşılık ayırması ve hukuki takip süreçlerini başlatmış olması halinde mümkün olacaktır.

Doğacak alacaklar açısından faktoring işleminin gerçekleşmesi, devralınan alacakların fatura veya fatura yerine geçen belgeler ile tevsik edilebilir bir alacak olması ve alacağın doğduğu anda bu durumun fatura veya fatura yerine geçen belgeler ile tevsik edildiğinin kuruluş tarafından takip edilmesine bağlı olacaktır.

Originally published in Gürpınar Law Bulletin January - February 2015

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