13.09.2018 tarihinde Resmi Gazete\u2019de yay\u0131mlanan 85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 karar\u0131 ile T\u00fcrk Paras\u0131n\u0131n K\u0131ymetinin Korunmas\u0131 Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u2019da (\u201cKarar\u201d) de\u011fi\u015fiklikler yap\u0131lm\u0131\u015f ve T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin kendi aralar\u0131nda yapacaklar\u0131 baz\u0131 s\u00f6zle\u015fmelerde, s\u00f6zle\u015fme bedeli ve s\u00f6zle\u015fmeden do\u011fan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinde yahut d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lamayaca\u011f\u0131 belirtilmi\u015ftir. 06.10.2018 tarihinde Resmi Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008\u201332\/34)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Tebli\u011f No: 2018\u201332\/51) (\u201c\u00d6nceki Tebli\u011f\u201d) ile d\u00fczenlemenin kapsam\u0131 belirlenmi\u015f ve T\u00fcrk Liras\u0131 cinsinden bedellerin hangi esaslara g\u00f6re belirlenece\u011fi a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmu\u015ftur. 16.11.2018 tarihli Resmi Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008\u201332\/34)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Tebli\u011f No: 2018\u201332\/52) (\u201cTebli\u011f\u201d ve\/veya \u201cYeni Tebli\u011f\u201d) ile kapsam ve esaslar g\u00f6zden ge\u00e7irilerek detayland\u0131r\u0131lm\u0131\u015f ve yeniden d\u00fczenlenmi\u015ftir.<\/p>\n
An\u0131lan de\u011fi\u015fiklikle;<\/p>\n
-\u00d6nceki Tebli\u011f\u2019de d\u00f6viz cinsinden tahsili yap\u0131lm\u0131\u015f ve\/veya gecikmi\u015f alacaklar\u0131n, di\u011fer deyi\u015fle; 13.09.2018 tarihiyle birlikte yasak kapsam\u0131na giren s\u00f6zle\u015fmelerden do\u011fan ve muaccel hale gelmi\u015f alacaklar\u0131n T\u00fcrk Liras\u0131 olarak yeniden belirlenme zorunlulu\u011funun bulunmad\u0131\u011f\u0131 h\u00fckm\u00fc yer almaktad\u0131r. Bu h\u00fckme; gayrimenkul kira s\u00f6zle\u015fmelerine ili\u015fkin depozitolar<\/u> <\/strong>ve s\u00f6zle\u015fmelerin ifas\u0131 i\u00e7in dola\u015f\u0131ma girmi\u015f k\u0131ymetli evraklarda<\/u> <\/strong>bedelin T\u00fcrk Liras\u0131 olarak yeniden belirlenmesi zorunlulu\u011funun bulunmad\u0131\u011f\u0131 hususlar\u0131 eklenmi\u015ftir.<\/p>\n –Ta\u015f\u0131mac\u0131l\u0131k faaliyetlerine<\/strong> ili\u015fkin hizmet s\u00f6zle\u015fmelerinin akaryak\u0131t fiyat\u0131na<\/u><\/strong> endeksli<\/strong> olarak yap\u0131lmas\u0131 m\u00fcmk\u00fcn hale gelmi\u015ftir.<\/p>\n -\u00d6nceki Tebli\u011f’de; T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin yurtd\u0131\u015f\u0131ndaki ofis, \u015fube, temsilcilik, irtibat b\u00fcrosu, i\u015fletti\u011fi veya y\u00f6netti\u011fi fonlar ile do\u011frudan yahut dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin bulundu\u011fu \u015firketler T\u00fcrkiye\u2019de yerle\u015fik say\u0131lm\u0131\u015ft\u0131r. Bu kurala bir istisna eklenerek; bu s\u00f6zle\u015fmelerin ifa yerinin yurtd\u0131\u015f\u0131nda olmas\u0131<\/strong> halinde T\u00fcrkiye\u2019de yerle\u015fik say\u0131lmayaca\u011f\u0131 ve d\u00f6viz baz\u0131nda s\u00f6zle\u015fme yap\u0131labilece\u011fi belirlenmi\u015ftir.<\/p>\n -Yeni Tebli\u011f ile birlikte 32 Say\u0131l\u0131 Karar\u0131n Ge\u00e7ici 8. maddesinin y\u00fcr\u00fcrl\u00fck tarihinden, yani 13.09.2018 tarihinden \u00f6nce; <\/strong><\/p>\n a) ke\u015fide edilmi\u015f ve halihaz\u0131rda dola\u015f\u0131mda bulunan k\u0131ymetli evraklarda<\/strong> d\u00f6viz cinsinden belirlenmi\u015f bedelin,<\/p>\n b)<\/strong> akdedilmi\u015f bulunan ta\u015f\u0131t kiralama ve yolcu ta\u015f\u0131ma ama\u00e7l\u0131 ticari ta\u015f\u0131t sat\u0131\u015f s\u00f6zle\u015fmelerine<\/strong> ait d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak belirlenmi\u015f s\u00f6zle\u015fme bedeli ve di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin,<\/p>\n c)<\/strong> akdedilmi\u015f bulunan menkul ve gayrimenkullere ili\u015fkin finansal kiralama s\u00f6zle\u015fmelerine <\/strong>ait d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak belirlenmi\u015f s\u00f6zle\u015fme bedeli ve di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin<\/p>\n T\u00fcrk Liras\u0131 cinsinden belirlenme zorunlulu\u011fu ortadan kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n \u00d6nceki Tebli\u011f\u2019de belirtilen \u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filer; kendi aralar\u0131nda akdedecekleri, konusu serbest b\u00f6lgeler dahil yurt i\u00e7inde yer alan gayrimenkuller olan, konut ve \u00e7at\u0131l\u0131 i\u015f yeri d\u00e2hil gayrimenkul kiralama ve sat\u0131\u015f s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedelini ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131ramazlar.\u201d h\u00fckm\u00fcnde yer alan \u201cserbest b\u00f6lgeler dahil<\/strong>\u201d ibaresi ile \u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin; kendi aralar\u0131nda akdedecekleri, i\u015f makineleri d\u00e2hil ta\u015f\u0131t sat\u0131\u015f ve kiralama s\u00f6zle\u015fmeleri d\u0131\u015f\u0131nda kalan, menkul sat\u0131\u015f ve kiralama s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedelini ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131rmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.\u201d h\u00fckm\u00fcnde yer alan \u201ci\u015f makineleri dahil<\/strong>\u201d ibaresi Yeni Tebli\u011f ile mevzuattan \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Yap\u0131lan de\u011fi\u015fiklikler ile serbest b\u00f6lgelerde yer alan gayrimenkuller ve i\u015f makinelerinin kiralama ve sat\u0131\u015f i\u015flemlerinin istisna kapsam\u0131nda yer al\u0131p almayaca\u011f\u0131 hususu tart\u0131\u015fmal\u0131 bir hale gelmi\u015ftir.<\/p>\n Yeni Tebli\u011f ile \u00d6nceki Tebli\u011f\u2019de yer almayan baz\u0131 s\u00f6zle\u015fmeler istisna kapsam\u0131na eklenmi\u015f, halihaz\u0131rda istisna kapsam\u0131nda bulunan baz\u0131 s\u00f6zle\u015fmelerin ise kapsam\u0131 geni\u015fletilmi\u015ftir. Yeni Tebli\u011f ile a\u015fa\u011f\u0131daki s\u00f6zle\u015fmelerde, s\u00f6zle\u015fme bedelinin ve di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden yahut d\u00f6vize endeksli olarak belirlenebilmesi m\u00fcmk\u00fcn hale gelmi\u015ftir:<\/p>\n -T\u00fcrkiye\u2019de yerle\u015fik taraflar aras\u0131nda akdedilen; d\u00f6viz cinsinden maliyet i\u00e7eren eser s\u00f6zle\u015fmeleri,<\/strong><\/p>\n -\u201cT\u00fcrkiye\u2019de yerle\u015fik bulunan fakat T\u00fcrk Vatanda\u015f\u0131 bulunmayan yabanc\u0131lar\u201d veya \u201cd\u0131\u015far\u0131da yerle\u015fik bulunan ki\u015filerin T\u00fcrkiye\u2019de bulunan \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin veya ortak kontrol ve\/veya kontrol\u00fcne sahip bulundu\u011fu \u015firketlerin\u201d \u00a0<\/strong>gayrimenkul sat\u0131\u015f s\u00f6zle\u015fmelerinde\u00a0<\/strong>ALICI<\/u> <\/strong>veya\u00a0<\/strong>gayrimenkul kiralama s\u00f6zle\u015fmelerinde\u00a0<\/strong>K\u0130RACI<\/u><\/strong> olarak taraf\u0131 bulundu\u011fu gayrimenkul sat\u0131\u015f veya kiralama s\u00f6zle\u015fmeleri,<\/p>\n -T.C. K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131\u2019ndan belgeli konaklama tesislerinin i\u015fletilmesi amac\u0131yla kiralanmas\u0131na ili\u015fkin gayrimenkul kiralama<\/strong> s\u00f6zle\u015fmeleri<\/strong>,<\/p>\n –G\u00fcmr\u00fcks\u00fcz sat\u0131\u015f ma\u011fazalar\u0131n\u0131n kiralanmas\u0131na ili\u015fkin gayrimenkul kiralama s\u00f6zle\u015fmeleri<\/strong>,<\/p>\n -T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin kendi aralar\u0131nda yapacaklar\u0131 i\u015f s\u00f6zle\u015fmelerinden; Gemi adamlar\u0131n\u0131n taraf oldu\u011fu i\u015f s\u00f6zle\u015fmeleri <\/strong>and yurtd\u0131\u015f\u0131nda ifa edilecek i\u015f s\u00f6zle\u015fmeleri<\/strong>,<\/p>\n –T\u00fcrkiye\u2019de ba\u015flay\u0131p yurtd\u0131\u015f\u0131nda sonlanan, yurtd\u0131\u015f\u0131nda ba\u015flay\u0131p T\u00fcrkiye\u2019de sonlanan <\/strong>veya yurtd\u0131\u015f\u0131nda ba\u015flay\u0131p yurtd\u0131\u015f\u0131nda sonlanan <\/strong>T\u00fcrkiye\u2019de yerle\u015fik taraflar aras\u0131nda akdedilen t\u00fcm hizmet s\u00f6zle\u015fmeleri,<\/p>\n -\u201cD\u0131\u015far\u0131da yerle\u015fik ki\u015filerin T\u00fcrkiye\u2019de bulunan; \u015fube, temsilcilik, ofis, irtibat b\u00fcrosu, do\u011frudan veya dolayl\u0131 olarak y\u00fczde elli ve \u00fczerinde pay sahipliklerinin veya ortak kontrol ve\/veya kontrol\u00fcne sahip <\/strong>bulundu\u011fu \u015firketler\u201d ile \u201cserbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda serbest b\u00f6lgelerdeki \u015firketlerin\u201d i\u015fveren<\/u> <\/strong>veya hizmet alan<\/u><\/strong> olarak taraf\u0131 bulunduklar\u0131 i\u015f ve hizmet s\u00f6zle\u015fmeleri,<\/p>\n -Kamu kurum ve kurulu\u015flar\u0131n\u0131n taraf oldu\u011fu d\u00f6viz cinsinden veya d\u00f6vize endeksli ihaleler, s\u00f6zle\u015fmeler ve milletleraras\u0131\u00a0antla\u015fmalar\u0131n\u00a0ifas\u0131 kapsam\u0131nda ger\u00e7ekle\u015ftirilecek olan projeler\u00a0dahilinde; y\u00fckleniciler, g\u00f6revli \u015firketler ve bunlar\u0131n s\u00f6zle\u015fme imzalad\u0131\u011f\u0131 taraflar\u0131n 3. taraflarla akdedecekleri s\u00f6zle\u015fmeler (gayrimenkul kiralama dahil; gayrimenkul sat\u0131\u015f ve i\u015f s\u00f6zle\u015fmeleri hari\u00e7),<\/p>\n -Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netiminin D\u00fczenlenmesi Hakk\u0131nda Kanun kapsam\u0131nda ger\u00e7ekle\u015ftirilen i\u015flemlere ili\u015fkin olarak taraflar aras\u0131nda yap\u0131lan s\u00f6zle\u015fmeler ile yine ayn\u0131 i\u015flemlere ili\u015fkin bankayla yap\u0131lan s\u00f6zle\u015fmeler.<\/p>\n \u0130ncelenen de\u011fi\u015fiklikler ticari hayat\u0131n ola\u011fan ak\u0131\u015f\u0131 g\u00f6z \u00f6n\u00fcnde bulundurularak ger\u00e7ekle\u015ftirilmi\u015f olup, bundan sonra da \u00f6zel sekt\u00f6r payda\u015flar\u0131n\u0131n talepleri dikkate al\u0131narak ve ihtiya\u00e7lar g\u00f6zetilerek yeni d\u00fczenlemeler yap\u0131laca\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclmektedir.<\/p>","protected":false},"excerpt":{"rendered":" 13.09.2018 tarihinde Resmi Gazete\u2019de yay\u0131mlanan 85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 karar\u0131 ile T\u00fcrk Paras\u0131n\u0131n K\u0131ymetinin Korunmas\u0131 Hakk\u0131nda 32 Say\u0131l\u0131 Karar\u2019da (\u201cKarar\u201d) de\u011fi\u015fiklikler yap\u0131lm\u0131\u015f ve T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin kendi aralar\u0131nda yapacaklar\u0131 baz\u0131 s\u00f6zle\u015fmelerde, s\u00f6zle\u015fme bedeli ve s\u00f6zle\u015fmeden do\u011fan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinde yahut d\u00f6vize endeksli olarak kararla\u015ft\u0131r\u0131lamayaca\u011f\u0131 belirtilmi\u015ftir. 06.10.2018 tarihinde Resmi Gazete\u2019de yay\u0131mlanan T\u00fcrk Paras\u0131 K\u0131ymetini Koruma… T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2008\u201332\/34)\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Tebli\u011f No: 2018\u201332\/52) Hakk\u0131nda \u0130nceleme<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":2232,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[4,26,33,34],"tags":[],"class_list":["post-715","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel-makaleler","category-sirketler-hukuku","category-sozlesmeler-hukuku","category-ticaret-hukuku"],"_links":{"self":[{"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/posts\/715","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/comments?post=715"}],"version-history":[{"count":1,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/posts\/715\/revisions"}],"predecessor-version":[{"id":2194,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/posts\/715\/revisions\/2194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/media\/2232"}],"wp:attachment":[{"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/media?parent=715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/categories?post=715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/tags?post=715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}