{"id":987775,"date":"2022-12-31T05:39:19","date_gmt":"2022-12-31T05:39:19","guid":{"rendered":"http:\/\/ndgdenetim.com\/?p=987775"},"modified":"2022-12-31T05:41:46","modified_gmt":"2022-12-31T05:41:46","slug":"doviz-cinsi-odeme-yukumluluklerinin-tl-yapilmasi-hakkinda-teblig-no-2008-32-34de-degisiklikyapilmasina-dair-teblig-teblig-no-2022-32-66","status":"publish","type":"post","link":"http:\/\/ndgdenetim.com\/index.php\/2022\/12\/31\/doviz-cinsi-odeme-yukumluluklerinin-tl-yapilmasi-hakkinda-teblig-no-2008-32-34de-degisiklikyapilmasina-dair-teblig-teblig-no-2022-32-66\/","title":{"rendered":"D\u00d6V\u0130Z C\u0130NS\u0130 \u00d6DEME Y\u00dcK\u00dcML\u00dcL\u00dcKLER\u0130N\u0130N TL YAPILMASI HAKKINDA (TEBL\u0130\u011e NO: 2008-32\/34)\u2019DE DE\u011e\u0130\u015e\u0130KL\u0130KYAPILMASINA DA\u0130R TEBL\u0130\u011e (TEBL\u0130\u011e NO: 2022- 32\/66)"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n\n\tD\u00d6V\u0130Z C\u0130NS\u0130 \u00d6DEME Y\u00dcK\u00dcML\u00dcL\u00dcKLER\u0130N\u0130N TL YAPILMASI HAKKINDA<br \/>\n(TEBL\u0130\u011e NO: 2008-32\/34)&#8217;DE DE\u011e\u0130\u015e\u0130KL\u0130KYAPILMASINA DA\u0130R TEBL\u0130\u011e (TEBL\u0130\u011e NO: 2022-<br \/>\n32\/66)<br \/>\n\u00d6zetle: Bor\u00e7lar Kanunu&#8217;nun 1. maddesinde &#8220;iki taraf kar\u015f\u0131l\u0131kl\u0131 ve birbirine uygun surette r\u0131zalar\u0131n\u0131 beyan ettikleri<br \/>\ntakdirde akit (s\u00f6zle\u015fme) tamam olur&#8221; denilmektedir. Sat\u0131\u015f s\u00f6zle\u015fmesi, 6098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanunu&#8217;nun 207.<br \/>\nmaddesinde \u015fu \u015fekilde tan\u0131mlanm\u0131\u015ft\u0131r: &#8220;Sat\u0131\u015f s\u00f6zle\u015fmesi, sat\u0131c\u0131n\u0131n, sat\u0131lan\u0131n zilyetlik ve m\u00fclkiyetini al\u0131c\u0131ya devretme,<br \/>\nal\u0131c\u0131n\u0131n ise buna kar\u015f\u0131l\u0131k bir bedel \u00f6deme borcunu \u00fcstlendi\u011fi s\u00f6zle\u015fmedir.&#8221; TTK m. 23 sadece iki taraf\u0131n da tacir oldu\u011fu<br \/>\nticari sat\u0131\u015flara hasredilmi\u015f \u00f6zel bir h\u00fck\u00fcmd\u00fcr.(Ta\u015f\u0131t s\u00f6zle\u015fmeleri kapsam d\u0131\u015f\u0131 olma sebebi)<br \/>\na- Menkul sat\u0131\u015f s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedelini ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme<br \/>\ny\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131rmalar\u0131 m\u00fcmk\u00fcnd\u00fcr.<br \/>\nb- s\u00f6zle\u015fme konusu \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin T\u00fcrk paras\u0131 cinsinden yerine getirilmesi ve kabul<br \/>\nedilmesi zorunludur.(Efektif kurdan TL \u00d6denmesi gerekmektedir.)<br \/>\nc- Ticari faturalar(Tek ba\u015f\u0131na menkul s\u00f6zle\u015fme de\u011fildir.) ancak d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 TL veya d\u00f6viz olarak<br \/>\nd\u00fczenlenmi\u015f olmas\u0131 durumunda \u00d6demenin D\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 TL olarak yap\u0131lmas\u0131n\u0131 \u015fu an i\u00e7in<br \/>\n\u00f6nermekteyiz.Ayr\u0131ca izaha muhta\u00e7t\u0131r.<br \/>\nd- D\u00f6viz \u00e7eklerinin durumu ise e\u011fer bir s\u00f6zle\u015fmeye ba\u011fl\u0131 d\u00fczenlenmi\u015f ise \u00f6deme tarihinde D\u00f6vzi<br \/>\nkar\u015f\u0131l\u0131\u011f\u0131 TL mi olaca\u011f\u0131 veya ka\u015fide tarihine g\u00f6re kapsam\u0131 izaha muhta\u00e7t\u0131r.<br \/>\n1. Yasal D\u00fczenleme<br \/>\nT\u00dcRK PARASI KIYMET\u0130N\u0130 KORUMA HAKKINDA 32 SAYILI KARARA \u0130L\u0130\u015eK\u0130N<br \/>\nTEBL\u0130\u011e (TEBL\u0130\u011e NO: 2008-32\/34)&#8217;DE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA<br \/>\nDA\u0130R TEBL\u0130\u011e (TEBL\u0130\u011e NO: 2018-32\/52)<br \/>\n(9) T\u00fcrkiye&#8217;de yerle\u015fik ki\u015filerin kendi aralar\u0131nda akdedecekleri; ta\u015f\u0131t sat\u0131\u015f s\u00f6zle\u015fmeleri d\u0131\u015f\u0131nda kalan menkul<br \/>\nsat\u0131\u015f s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedelini ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini<br \/>\nd\u00f6viz cinsinden veya d\u00f6vize endeksli olarak kararla\u015ft\u0131rmalar\u0131 m\u00fcmk\u00fcnd\u00fcr. &#8220;Ancak s\u00f6zle\u015fme konusu \u00f6deme<br \/>\ny\u00fck\u00fcml\u00fcl\u00fcklerinin T\u00fcrk paras\u0131 cinsinden yerine getirilmesi ve kabul edilmesi zorunludur.&#8221; (TEBL\u0130\u011e NO:<br \/>\n2008-32\/34)&#8217;DE DE\u011e\u0130\u015e\u0130KL\u0130KYAPILMASINA DA\u0130R TEBL\u0130\u011e (TEBL\u0130\u011e NO: 2022-32\/66) Eklenmi\u015ftir\n<p>Sayg\u0131lar\u0131m\u0131zla .<\/p>\n\n<\/div><!-- .vgblk-rw-wrapper -->","protected":false},"excerpt":{"rendered":"<p>D\u00d6V\u0130Z C\u0130NS\u0130 \u00d6DEME Y\u00dcK\u00dcML\u00dcL\u00dcKLER\u0130N\u0130N TL YAPILMASI HAKKINDA (TEBL\u0130\u011e NO: 2008-32\/34)&#8217;DE DE\u011e\u0130\u015e\u0130KL\u0130KYAPILMASINA DA\u0130R TEBL\u0130\u011e (TEBL\u0130\u011e NO: 2022- 32\/66) \u00d6zetle: Bor\u00e7lar Kanunu&#8217;nun 1. maddesinde &#8220;iki taraf kar\u015f\u0131l\u0131kl\u0131 ve birbirine uygun surette r\u0131zalar\u0131n\u0131&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[1],"tags":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987775"}],"collection":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/comments?post=987775"}],"version-history":[{"count":3,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987775\/revisions"}],"predecessor-version":[{"id":987778,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/posts\/987775\/revisions\/987778"}],"wp:attachment":[{"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/media?parent=987775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/categories?post=987775"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ndgdenetim.com\/index.php\/wp-json\/wp\/v2\/tags?post=987775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}