{"id":990965,"date":"2019-12-02T00:00:00","date_gmt":"2019-12-01T21:00:00","guid":{"rendered":"https:\/\/cukurpartners.com\/hangi-sozlesmeleri-doviz-cinsinden-yapabilirsiniz\/"},"modified":"2019-12-02T00:00:00","modified_gmt":"2019-12-01T21:00:00","slug":"hangi-sozlesmeleri-doviz-cinsinden-yapabilirsiniz","status":"publish","type":"post","link":"https:\/\/cukurpartners.com\/tr\/hangi-sozlesmeleri-doviz-cinsinden-yapabilirsiniz\/","title":{"rendered":"Hangi S\u00f6zle\u015fmeleri D\u00f6viz Cinsinden Yapabilirsiniz?"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\"><strong>\u00d6ZET<\/strong><\/p>\n<p>Gerek uluslararas\u0131 finans piyasalar\u0131nda, gerek \u00fclkemizde en \u00e7ok kullan\u0131lan d\u00f6viz cinsi para birimlerinden ABD Dolar\u0131 ve Euro\u2019daki kur art\u0131\u015f\u0131 sebebiyle \u00fclkemiz a\u00e7\u0131s\u0131ndan ba\u011flay\u0131c\u0131 olan 12.09.2018 tarihli ve 85 Say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131 (R.G. 13.09.2018, 30534) (\u201c<strong>Karar<\/strong>\u201d) yay\u0131mlanm\u0131\u015ft\u0131r. Karar ile genel olarak d\u00f6viz cinsinden s\u00f6zle\u015fme akdedilmesine k\u0131s\u0131tlamalar getirilmi\u015f, bu k\u0131s\u0131tlamalara ili\u015fkin istisnalar\u0131[1] d\u00fczenlemek ise Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na b\u0131rak\u0131lm\u0131\u015ft\u0131r. Ayn\u0131 Karar ile ve sonradan yap\u0131lan birka\u00e7 k\u00fc\u00e7\u00fck de\u011fi\u015fiklik ile birtak\u0131m muafiyetlerle d\u00f6viz cinsinden haz\u0131rlanabilecek s\u00f6zle\u015fmeler belirlenmi\u015ftir. Bu Karar\u2019\u0131n niteli\u011fi ile d\u00f6viz cinsinden haz\u0131rlanabilecek s\u00f6zle\u015fmeler yaz\u0131m\u0131z i\u00e7eri\u011finde anlat\u0131lmaktad\u0131r.<\/p>\n<p><strong>A\u00c7IKLAMALAR<\/strong><\/p>\n<p>Karar, a\u015fa\u011f\u0131daki \u00fc\u00e7 \u015fart\u0131n sa\u011fland\u0131\u011f\u0131 s\u00f6zle\u015fmelerde s\u00f6zle\u015fme bedeli ve s\u00f6z konusu s\u00f6zle\u015fmelere ba\u011fl\u0131 \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak belirlenemeyece\u011fini h\u00fckme ba\u011flam\u0131\u015ft\u0131r. Bunlar;<\/p>\n<ul>\n<li>S\u00f6zle\u015fme taraflar\u0131n\u0131n T\u00fcrkiye\u2019de yerle\u015fik ger\u00e7ek veya t\u00fczel ki\u015filer olmas\u0131,<\/li>\n<li>S\u00f6zle\u015fme konusunun T\u00fcrkiye\u2019de bulunan menkul ve gayrimenkullerin al\u0131m sat\u0131m\u0131, ta\u015f\u0131t ve finansal kiralama, leasing, T\u00fcrkiye\u2019de bulunan her t\u00fcrl\u00fc menkul ve gayrimenkullerin kiralanmas\u0131na ili\u015fkin olmas\u0131 veya s\u00f6z konusu s\u00f6zle\u015fmenin i\u015f, hizmet veya eser s\u00f6zle\u015fmesi niteli\u011finde olmas\u0131 ve<\/li>\n<li>S\u00f6zle\u015fmenin Bakanl\u0131k taraf\u0131ndan belirlenecek istisnalar i\u00e7erisinde yer almamas\u0131\u2019d\u0131r.<\/li>\n<\/ul>\n<p>Bu ba\u011flamda, incelememiz s\u00f6z konusu Karar ve Tebli\u011fler ile 32 say\u0131l\u0131 T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda Karar\u2019da yap\u0131lan t\u00fcm de\u011fi\u015fiklikleri i\u00e7ermekte olup, bu de\u011fi\u015fiklikler uyar\u0131nca yukar\u0131da belirtti\u011fimiz 3 kriter kapsam\u0131nda olmayan ve d\u00f6viz cinsinden veya d\u00f6vize endeksli d\u00fczenlenebilecek s\u00f6zle\u015fmeler a\u015fa\u011f\u0131da listelenmektedir:<\/p>\n<ol>\n<li>Hizmet s\u00f6zle\u015fmeleri a\u00e7\u0131s\u0131ndan, T\u00fcrkiye Cumhuriyeti Devleti ile vatanda\u015fl\u0131k ba\u011f\u0131 bulunmayan ki\u015filerin taraf olduklar\u0131 hizmet s\u00f6zle\u015fmeleri, ihracat, transit ticaret, ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetler kapsam\u0131nda yap\u0131lan hizmet s\u00f6zle\u015fmeleri, T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin yurtd\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirecekleri faaliyetler kapsam\u0131nda yap\u0131lan hizmet s\u00f6zle\u015fmeleri ile uluslararas\u0131 platformda yani, T\u00fcrkiye\u2019de ba\u015flay\u0131p yurt d\u0131\u015f\u0131nda sonlanan ve yurt d\u0131\u015f\u0131nda ba\u015flay\u0131p T\u00fcrkiye\u2019de sonlanan elektronik haberle\u015fme ile ilgili hizmet s\u00f6zle\u015fmelerinin,<\/li>\n<li>T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin s\u00f6zle\u015fme bedelini d\u00f6viz cinsinden belirlemesine izin verilen istisna halleri a\u00e7\u0131s\u0131ndan, i\u015f makineleri dahil ta\u015f\u0131t sat\u0131\u015f s\u00f6zle\u015fmeleri d\u0131\u015f\u0131nda kalan menkul sat\u0131\u015f ile menkul kiralama s\u00f6zle\u015fmelerinin, bili\u015fim teknolojileri kapsam\u0131nda yurt d\u0131\u015f\u0131nda \u00fcretilen yaz\u0131l\u0131mlara ili\u015fkin sat\u0131\u015f s\u00f6zle\u015fmeleri ile donan\u0131m ve yaz\u0131l\u0131mlara ili\u015fkin lisans ve hizmet s\u00f6zle\u015fmelerinin, gemilere ili\u015fkin finansal kiralama ve leasing s\u00f6zle\u015fmelerinin, T\u00fcrkiye Cumhuriyeti vatanda\u015f\u0131 olmayan ancak T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin i\u015f s\u00f6zle\u015fmelerinin, yukar\u0131da belirtilen 32 Say\u0131l\u0131 Karar\u2019\u0131n krediler ba\u015fl\u0131kl\u0131 17 ve 17\/A maddeleri kapsam\u0131nda yap\u0131lacak finansal kiralama (leasing) s\u00f6zle\u015fmelerinin, Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n 28\/3\/2002 tarihli ve 4749 say\u0131l\u0131 Kamu Finansman\u0131 ve Bor\u00e7 Y\u00f6netimi Kanunu kapsam\u0131nda ger\u00e7ekle\u015ftirdi\u011fi i\u015flemlerle ilgili olarak bankalar\u0131n taraf oldu\u011fu s\u00f6zle\u015fmelerin, d\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 bulundu\u011fu \u015firketler ile serbest b\u00f6lgelerde yer alan \u015firketlerin serbest b\u00f6lgedeki faaliyetleri kapsam\u0131nda taraf oldu\u011fu i\u015f ve hizmet s\u00f6zle\u015fmelerinin,<\/li>\n<li>T\u00fcrkiye\u2019de yerle\u015fik yolcu, y\u00fck veya posta ta\u015f\u0131ma faaliyetinde bulunan ticari havayolu i\u015fletmelerinin hava ta\u015f\u0131ma ara\u00e7lar\u0131na, motorlar\u0131na ve bunlar\u0131n aksam ve par\u00e7alar\u0131na y\u00f6nelik teknik bak\u0131m hizmeti veren \u015firketlerin sivil havac\u0131l\u0131k mevzuat\u0131 kapsam\u0131nda havalimanlar\u0131nda yer hizmetleri yapmak \u00fczere \u00e7al\u0131\u015fma ruhsat\u0131 alan veya yetkilendirilen kamu ya da \u00f6zel hukuk t\u00fczel ki\u015fili\u011fi stat\u00fcs\u00fcndeki kurulu\u015flar ile s\u00f6z konusu kurulu\u015flar\u0131n kurduklar\u0131 i\u015fletme ve \u015firketler ile do\u011frudan veya dolayl\u0131 olarak sermayelerinde en az %50 hisse oran\u0131na sahip oldu\u011fu ortakl\u0131klar\u0131n, T\u00fcrkiye\u2019de yerle\u015fik ki\u015filerle yapacaklar\u0131 gayrimenkul sat\u0131\u015f, gayrimenkul kiralama ve i\u015f s\u00f6zle\u015fmeleri haricindeki s\u00f6zle\u015fmelerin ve,<\/li>\n<li>Kamu kurum ve kurulu\u015flar\u0131na getirilen istisnalar kapsam\u0131nda, T\u00fcrk Silahl\u0131 Kuvvetlerini G\u00fc\u00e7lendirme Vakf\u0131 \u015firketlerinin taraf oldu\u011fu gayrimenkul sat\u0131\u015f ve gayrimenkul kiralama d\u0131\u015f\u0131nda kalan s\u00f6zle\u015fmelerde, Kamu kurum ve kurulu\u015flar\u0131n\u0131n taraf oldu\u011fu d\u00f6viz cinsinden veya d\u00f6vize endeksli ihaleler, s\u00f6zle\u015fmeler ve milletleraras\u0131 anla\u015fmalar\u0131n ifas\u0131 kapsam\u0131nda olmak kayd\u0131yla; y\u00fcklenicilerin \u00fc\u00e7\u00fcnc\u00fc taraflarla akdedecekleri gayrimenkul sat\u0131\u015f, gayrimenkul kiralama ve i\u015f s\u00f6zle\u015fmeleri d\u0131\u015f\u0131nda kalan s\u00f6zle\u015fmelerde, s\u00f6zle\u015fme bedeli ile bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin ve,<\/li>\n<li>Sermaye piyasas\u0131 ara\u00e7lar\u0131n\u0131n (yabanc\u0131 sermaye piyasas\u0131 ara\u00e7lar\u0131 ve depo sertifikalar\u0131 ile yabanc\u0131 yat\u0131r\u0131m fonu paylar\u0131 da dahil olmak \u00fczere) d\u00f6viz cinsinden olu\u015fturulmas\u0131, ihrac\u0131, al\u0131m sat\u0131m\u0131 ve yap\u0131lan i\u015flemlere ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerin d\u00f6viz cinsinden kararla\u015ft\u0131r\u0131lmas\u0131 da m\u00fcmk\u00fcn olup, uluslararas\u0131 piyasalarda fiyat\u0131 d\u00f6viz cinsinden belirlenen k\u0131ymetli madenlere ve\/veya emtiaya endekslenen ve\/veya dolayl\u0131 olarak d\u00f6vize endekslenen s\u00f6zle\u015fmelerin<\/li>\n<\/ol>\n<p>d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak d\u00fczenlenmesi m\u00fcmk\u00fcn k\u0131l\u0131nm\u0131\u015f olup, yukar\u0131da bahsedilen ilgili Tebli\u011f ve Cumhurba\u015fkan\u0131 Karar\u0131 kapsam\u0131nda d\u00f6vize endeksli oldu\u011fu kabul edilecektir.<\/p>\n<p>[1] Karar\u2019\u0131n yay\u0131mlanmas\u0131ndan sonra Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenecek olan istisnalar hakk\u0131nda, T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda 32 Say\u0131l\u0131 Karara \u0130li\u015fkin Tebli\u011f\u2019de 06\/10\/2018 tarihli 30557 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 2018-32\/51 numaral\u0131 tebli\u011f ve sonras\u0131nda 16\/11\/2018 tarihinde 30597 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 2018-32\/52 numaral\u0131 tebli\u011f (\u201c<strong>Tebli\u011f<\/strong>\u201d) ile baz\u0131 de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/div>\n<p><!-- .vgblk-rw-wrapper --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00d6ZET Gerek uluslararas\u0131 finans piyasalar\u0131nda, gerek \u00fclkemizde en \u00e7ok kullan\u0131lan d\u00f6viz cinsi para birimlerinden ABD Dolar\u0131 ve Euro\u2019daki kur art\u0131\u015f\u0131 sebebiyle \u00fclkemiz a\u00e7\u0131s\u0131ndan ba\u011flay\u0131c\u0131 olan 12.09.2018 tarihli ve 85 Say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131 (R.G. 13.09.2018, 30534) (\u201cKarar\u201d) yay\u0131mlanm\u0131\u015ft\u0131r. Karar ile genel olarak d\u00f6viz cinsinden s\u00f6zle\u015fme akdedilmesine k\u0131s\u0131tlamalar getirilmi\u015f, bu k\u0131s\u0131tlamalara ili\u015fkin istisnalar\u0131[1] d\u00fczenlemek ise Hazine ve&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[335,336],"tags":[],"class_list":["post-990965","post","type-post","status-publish","format-standard","hentry","category-sirketler-ve-ticaret-hukuku","category-yasal-mevzuata-uyum"],"_links":{"self":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/990965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/comments?post=990965"}],"version-history":[{"count":0,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/posts\/990965\/revisions"}],"wp:attachment":[{"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/media?parent=990965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/categories?post=990965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cukurpartners.com\/tr\/wp-json\/wp\/v2\/tags?post=990965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}