Turkey: Türk Parası Kıymetini Koruma Hakkında 32 Sayılı Karara İlişkin 2018-32/48 sayılı Tebliğ Resmî Gazete'de yayımlanmıştır

Last Updated: 14 September 2018
Article by Abdulkadir Guzeloglu and Ömer Güzeloğlu

İhracat bedellerinin yurda getirilmesine ilişkin usul ve esasları düzenlemek amacıyla Hazine ve Maliye Bakanlığı tarafından hazırlanan Türk Parası Kıymetini Koruma Hakkında 32 Sayılı Karara İlişkin 2018-32/48 sayılı Tebliğ ("Tebliğ") 05/09/2018 tarihli Resmî Gazetede yayımlanmıştır.

Tebliğ ile Türkiye'de yerleşik olarak yaşayan kişiler tarafından gerçekleştirilen ihracat işlemlerinin, ithalatçının ödemesine müteakiben ve doğrudan ihracata aracılık eden bankaya transfer edileceği veya getirileceği belirtilmektedir.

İhracat Bedellerinin yurda fiilen ihracatın yapıldığı tarihten itibaren 180 gün içerisinde getirilmesi zorunlu kılınmakladır.

Ayrıca ihraç bedellerinin %80'inin bankaya satılması tebliğ kapsamında zorunluluk olarak düzenlenmektedir.

Tebliğ ihracat bedellerinin beyan edilen Türk parası veya döviz üzerinden yurda getirilmesini esas olarak düzenlemekte iken, Türk parası üzerinden yapılan ihracat bedeli karşılığında ise döviz getirilmesine imkân tanımaktadır.

Tebliğ, ihracat işlemlerine ilişkin bedellerin aşağıda belirtilen ödeme şekilleriyle yurda getirilebileceğini belirtmektedir:

  1. Akreditifli Ödeme
  2. Vesaik Mukabili Ödeme
  3. Mal Mukabili Ödeme
  4. Kabul Kredili Akreditifli Ödeme
  5. Kabul Kredili Vesaik Mukabili Ödeme
  6. Kabul Kredili Mal Mukabili Ödeme
  7. Peşin Ödeme

Tebliğ ile bunlara ek olarak ihracat bedelinin yolcu beraberinde efektif olarak yurda getirilmesi halinde gümrük idarelerine doğrudan haber verme zorunluluğu getirilmektedir.

Tebliğde peşin döviz karşılığında yapılan ihracat işlemlerinin 24 ay içerisinde gerçekleştirilmek zorunda olunduğu ve tamamı tek seferde iade edilmeyen veya süresi içinde ihracatı gerçekleştirilemeyen peşin dövizlerin prefinansman hükümlerine tabi olacağı belirtilmektedir.

Özelliği Olan İhracat

Tebliğ ile bazı özellikteki ihracat işlemleri hakkında özel hükümler getirilmektedir.

Buna göre yurt dışına müteahhit firmalarca yapılacak işlemlerin ihracat bedellerinin 365 gün içerisinde yurda getirilerek bir bankaya satılmasının zorunlu olduğu belirtilmektedir.

Tebliğ ile Konsinye yoluyla yapılacak ihracatta bedellerin kesin satışı müteakip; uluslararası fuar, sergi ve haftalara bedelli olarak satılmak üzere gönderilen malların bedellerinin ise gönderildikleri fuar, sergi veya haftanın bitimini müteakip 180 gün içinde yurda getirilerek bir bankaya satılması tebliğ ile zorunlu kılınmaktadır.

Ayrıca ek olarak İlgili mevzuat hükümlerine göre yurt dışına geçici ihracı yapılan malların verilen süre veya ek süre içinde yurda getirilmemesi veya bu süreler içerisinde satılması halinde satış bedelinin süre bitiminden veya kesin satış tarihinden itibaren 90 gün içinde yurda getirilerek bir bankaya satılması mecburiyeti ihdas edilmektedir.

Bunlara ek olarak yürürlükte bulunan İhracat Rejimi ve Finansal Kiralama (leasing) Mevzuatı çerçevesinde kredili veya kiralama yoluyla yapılan ihracatta, ihracat bedelinin kredili satış veya kiralama sözleşmesinde belirlenen vade tarihlerini izleyen 90 gün içinde yurda getirilerek bankalara satılmasının zorunlu olduğu tebliğ kapsamında ifade edilmektedir.

İhracat İşlemlerinde Sorumluluk

Tebliğ ile birlikte ihraç edilen malların bedellerinin süresi içerisinde yurda getirilmesi; bankalara satılmasından ve ihracat hesaplarının süresinde kapatılmasından ihracatçılar sorumlu olduğu ayrıca ihracata aracılık eden bankalara ihracat bedellerinin yurda getirilmesi ve satışının yapılmasını takip etmekle yükümlü olduğu belirtilmektedir.

Hesap Kapatma ve İhbar

Ticari amaçla mal ihracında, bedelleri yurda getirilme süresi içinde gelen ihracat ile ilgili hesaplar aracı bankalarca kapatılacağı tebliğ kapsamında ifade edilmektedir.

Tebliğ ile süresi içinde kapatılmayan ihracat hesapları hakkında ise aracı bankalarca 5 iş günü içinde muamelenin safhalarını belirtecek şekilde yazılı olarak ilgili Vergi Dairesi Başkanlığına veya Vergi Dairesi Müdürlüğüne ihbar edileceği düzenlenmektedir.

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