{"status":true,"post":{"id":32564,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:04:45","created_at":"2022-04-21T21:00:00.000000Z","updated_at":"2022-10-24T18:04:45.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":32564,"is_featured":0,"title":"Reeskont ve avans i\u015flemlerinde faiz oran\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131, yay\u0131mlad\u0131\u011f\u0131 Reeskont ve Avans \u0130\u015flemlerinde Uygulanacak Faiz Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Tebli\u011f ile iskonto faiz oran\u0131 ve avans faiz oran\u0131n\u0131 yeniden belirlemi\u015ftir. S\u00f6z konusu tebli\u011f uyar\u0131nca \u201c\u2026 vadesine en \u00e7ok \u00fc\u00e7 ay kalan senetler kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lacak reeskont i\u015flemlerinde uygulanacak iskonto faiz oran\u0131 y\u0131ll\u0131k y\u00fczde 14.75, avans i\u015flemlerinde uygulanacak faiz oran\u0131 ise y\u0131ll\u0131k y\u00fczde 15.75 olarak tespit edilmi\u015ftir.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Belirlenen oranlar, 31 Aral\u0131k 2021 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. S\u00f6z konusu oranlar, daha \u00f6nce 19 Aral\u0131k 2020 tarihinden itibaren uygulanmak \u00fczere, y\u0131ll\u0131k y\u00fczde 15.75 ve y\u0131ll\u0131k y\u00fczde 16.75 olarak belirlenmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan yap\u0131lan s\u00f6z konusu belirlemeler, vergi uygulamas\u0131nda alacak ve bor\u00e7 senetlerinde reeskont hesaplamas\u0131 y\u00f6n\u00fcnden \u00f6nem arz etmektedir. Alacak ve bor\u00e7 senetleri reeskontundan ama\u00e7; senede ba\u011fl\u0131 alacak ve borcun de\u011ferleme g\u00fcn\u00fc itibar\u0131yla net de\u011ferinin tespiti ve dolay\u0131s\u0131yla d\u00f6nem k\u00e2r-zarar\u0131n\u0131n tespitinde bulunan net alacak ve bor\u00e7 senedi tutar\u0131n\u0131n dikkate al\u0131nmas\u0131n\u0131 sa\u011flamaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Alacak senetlerini reeskont hesaplamak suretiyle de\u011ferleme g\u00fcn\u00fcn\u00fcn k\u0131ymetine irca eden m\u00fckellefler, bor\u00e7 senetlerini de ayn\u0131 \u015fekilde reeskont i\u015flemine tabi tutmak suretiyle de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca etmek zorundad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun 281. ve 285. maddelerinde h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere, reeskont uygulamas\u0131 ihtiyari olan m\u00fckellefler, istedikleri ge\u00e7ici vergi d\u00f6neminde reeskont hesaplayabilmektedirler. Bu m\u00fckelleflerin ge\u00e7ici vergi d\u00f6nemlerinde reeskont uygulasalar bile hesap d\u00f6nemi sonunda reeskont uygulamama olana\u011f\u0131 vard\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Reeskont tutar\u0131 hesaplan\u0131rken senette faiz nispeti a\u00e7\u0131klanm\u0131\u015f ise bu nispet, a\u00e7\u0131klanmam\u0131\u015fsa T.C. Merkez Bankas\u0131\u2019n\u0131n resmi iskonto haddi uygulanmaktad\u0131r. Reeskont tutar\u0131n\u0131n hesaplanmas\u0131yla ilgili olarak 238 seri No.lu VUK Genel Tebli\u011f\u2019in (c) b\u00f6l\u00fcm\u00fcnde a\u015fa\u011f\u0131daki a\u00e7\u0131klama yap\u0131lm\u0131\u015ft\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u201c\u2026T.C. Merkez Bankas\u0131nca reeskont i\u015flemleri i\u00e7in belirlenen faiz oran\u0131, d\u0131\u015f iskonto hesaplama y\u00f6ntemi esas al\u0131narak avans oranlar\u0131na tekab\u00fcl edecek \u015fekilde belirlenmektedir. Ba\u015fka bir deyi\u015fle T.C. Merkez Bankas\u0131 taraf\u0131ndan ilan edilen reeskont oran\u0131; d\u0131\u015f iskonto y\u00f6ntemine g\u00f6re, yani senedin faizini de i\u00e7eren nominal de\u011fer \u00fczerinden, k\u0131sa vadeli avans i\u015flemlerinde uygulanan faiz oran\u0131 ise i\u00e7 iskonto y\u00f6ntemine g\u00f6re, yani senedin pe\u015fin de\u011feri \u00fczerinden yap\u0131lacak hesaplamalarda esas al\u0131nmas\u0131 gereken faiz oranlar\u0131n\u0131 temsil etmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u2026Bu itibarla m\u00fckelleflerin hesap d\u00f6nemi sonu itibar\u0131yla senede ba\u011fl\u0131 bor\u00e7 ve alacaklar\u0131n\u0131n de\u011ferleme g\u00fcn\u00fcnde haiz olacaklar\u0131 k\u0131ymetleri F=A-(Ax360\/360+MxT) form\u00fcl\u00fcne uygun olarak i\u00e7 iskonto y\u00f6ntemine g\u00f6re hesaplanacakt\u0131r. Bu hesaplamada; faiz oran\u0131 olarak reeskont i\u015flemlerinde uygulanan faiz oran\u0131 de\u011fil, k\u0131sa vadeli avans i\u015flemlerinde uygulanan faiz oran\u0131n\u0131n esas al\u0131nmas\u0131 gerekmektedir.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere reeskont tutar\u0131 hesaplan\u0131rken senette faiz nispeti a\u00e7\u0131klanmam\u0131\u015fsa T.C. Merkez Bankas\u0131 taraf\u0131ndan belirlenen k\u0131sa vadeli avans i\u015flemlerinde uygulanan faiz oran\u0131n\u0131n esas al\u0131nmas\u0131 gerekmektedir. Bu nedenle reeskont i\u015flemlerinde esas al\u0131nacak oran, 31 Aral\u0131k 2021 tarihinden itibaren senet \u00fczerinde herhangi bir faiz oran\u0131n\u0131n yer almad\u0131\u011f\u0131 durumda y\u00fczde 15.75 olarak uygulanacakt\u0131r. Buna g\u00f6re, reeskont i\u015flemlerinde 2021 y\u0131l\u0131n\u0131n d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminden ba\u015flanarak yeni bir oran belirleninceye kadar (senet faiz oran\u0131 \u00fczerinden, senet faiz oran\u0131 yaz\u0131l\u0131 de\u011filse) y\u00fczde 15.75 oran\u0131 esas al\u0131nacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"reeskont-ve-avans-islemlerinde-faiz-orani","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Reeskont ve avans i\u015flemlerinde faiz oran\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1052,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":32663,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":32564,"locale":"tr","category_id":73,"title":"Reeskont ve avans i\u015flemlerinde faiz oran\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131, yay\u0131mlad\u0131\u011f\u0131 Reeskont ve Avans \u0130\u015flemlerinde Uygulanacak Faiz Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Tebli\u011f ile iskonto faiz oran\u0131 ve avans faiz oran\u0131n\u0131 yeniden belirlemi\u015ftir. S\u00f6z konusu tebli\u011f uyar\u0131nca \u201c\u2026 vadesine en \u00e7ok \u00fc\u00e7 ay kalan senetler kar\u015f\u0131l\u0131\u011f\u0131nda yap\u0131lacak reeskont i\u015flemlerinde uygulanacak iskonto faiz oran\u0131 y\u0131ll\u0131k y\u00fczde 14.75, avans i\u015flemlerinde uygulanacak faiz oran\u0131 ise y\u0131ll\u0131k y\u00fczde 15.75 olarak tespit edilmi\u015ftir.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Belirlenen oranlar, 31 Aral\u0131k 2021 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. S\u00f6z konusu oranlar, daha \u00f6nce 19 Aral\u0131k 2020 tarihinden itibaren uygulanmak \u00fczere, y\u0131ll\u0131k y\u00fczde 15.75 ve y\u0131ll\u0131k y\u00fczde 16.75 olarak belirlenmi\u015ftir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan yap\u0131lan s\u00f6z konusu belirlemeler, vergi uygulamas\u0131nda alacak ve bor\u00e7 senetlerinde reeskont hesaplamas\u0131 y\u00f6n\u00fcnden \u00f6nem arz etmektedir. Alacak ve bor\u00e7 senetleri reeskontundan ama\u00e7; senede ba\u011fl\u0131 alacak ve borcun de\u011ferleme g\u00fcn\u00fc itibar\u0131yla net de\u011ferinin tespiti ve dolay\u0131s\u0131yla d\u00f6nem k\u00e2r-zarar\u0131n\u0131n tespitinde bulunan net alacak ve bor\u00e7 senedi tutar\u0131n\u0131n dikkate al\u0131nmas\u0131n\u0131 sa\u011flamaktad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Alacak senetlerini reeskont hesaplamak suretiyle de\u011ferleme g\u00fcn\u00fcn\u00fcn k\u0131ymetine irca eden m\u00fckellefler, bor\u00e7 senetlerini de ayn\u0131 \u015fekilde reeskont i\u015flemine tabi tutmak suretiyle de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca etmek zorundad\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun 281. ve 285. maddelerinde h\u00fckme ba\u011fland\u0131\u011f\u0131 \u00fczere, reeskont uygulamas\u0131 ihtiyari olan m\u00fckellefler, istedikleri ge\u00e7ici vergi d\u00f6neminde reeskont hesaplayabilmektedirler. Bu m\u00fckelleflerin ge\u00e7ici vergi d\u00f6nemlerinde reeskont uygulasalar bile hesap d\u00f6nemi sonunda reeskont uygulamama olana\u011f\u0131 vard\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Reeskont tutar\u0131 hesaplan\u0131rken senette faiz nispeti a\u00e7\u0131klanm\u0131\u015f ise bu nispet, a\u00e7\u0131klanmam\u0131\u015fsa T.C. Merkez Bankas\u0131\u2019n\u0131n resmi iskonto haddi uygulanmaktad\u0131r. Reeskont tutar\u0131n\u0131n hesaplanmas\u0131yla ilgili olarak 238 seri No.lu VUK Genel Tebli\u011f\u2019in (c) b\u00f6l\u00fcm\u00fcnde a\u015fa\u011f\u0131daki a\u00e7\u0131klama yap\u0131lm\u0131\u015ft\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u201c\u2026T.C. Merkez Bankas\u0131nca reeskont i\u015flemleri i\u00e7in belirlenen faiz oran\u0131, d\u0131\u015f iskonto hesaplama y\u00f6ntemi esas al\u0131narak avans oranlar\u0131na tekab\u00fcl edecek \u015fekilde belirlenmektedir. Ba\u015fka bir deyi\u015fle T.C. Merkez Bankas\u0131 taraf\u0131ndan ilan edilen reeskont oran\u0131; d\u0131\u015f iskonto y\u00f6ntemine g\u00f6re, yani senedin faizini de i\u00e7eren nominal de\u011fer \u00fczerinden, k\u0131sa vadeli avans i\u015flemlerinde uygulanan faiz oran\u0131 ise i\u00e7 iskonto y\u00f6ntemine g\u00f6re, yani senedin pe\u015fin de\u011feri \u00fczerinden yap\u0131lacak hesaplamalarda esas al\u0131nmas\u0131 gereken faiz oranlar\u0131n\u0131 temsil etmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u2026Bu itibarla m\u00fckelleflerin hesap d\u00f6nemi sonu itibar\u0131yla senede ba\u011fl\u0131 bor\u00e7 ve alacaklar\u0131n\u0131n de\u011ferleme g\u00fcn\u00fcnde haiz olacaklar\u0131 k\u0131ymetleri F=A-(Ax360\/360+MxT) form\u00fcl\u00fcne uygun olarak i\u00e7 iskonto y\u00f6ntemine g\u00f6re hesaplanacakt\u0131r. Bu hesaplamada; faiz oran\u0131 olarak reeskont i\u015flemlerinde uygulanan faiz oran\u0131 de\u011fil, k\u0131sa vadeli avans i\u015flemlerinde uygulanan faiz oran\u0131n\u0131n esas al\u0131nmas\u0131 gerekmektedir.\u201d<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere reeskont tutar\u0131 hesaplan\u0131rken senette faiz nispeti a\u00e7\u0131klanmam\u0131\u015fsa T.C. Merkez Bankas\u0131 taraf\u0131ndan belirlenen k\u0131sa vadeli avans i\u015flemlerinde uygulanan faiz oran\u0131n\u0131n esas al\u0131nmas\u0131 gerekmektedir. Bu nedenle reeskont i\u015flemlerinde esas al\u0131nacak oran, 31 Aral\u0131k 2021 tarihinden itibaren senet \u00fczerinde herhangi bir faiz oran\u0131n\u0131n yer almad\u0131\u011f\u0131 durumda y\u00fczde 15.75 olarak uygulanacakt\u0131r. Buna g\u00f6re, reeskont i\u015flemlerinde 2021 y\u0131l\u0131n\u0131n d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminden ba\u015flanarak yeni bir oran belirleninceye kadar (senet faiz oran\u0131 \u00fczerinden, senet faiz oran\u0131 yaz\u0131l\u0131 de\u011filse) y\u00fczde 15.75 oran\u0131 esas al\u0131nacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"reeskont-ve-avans-islemlerinde-faiz-orani","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Reeskont ve avans i\u015flemlerinde faiz oran\u0131","meta_description":"DR. 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