{"status":true,"post":{"id":19095,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:26:51","created_at":"2018-10-07T21:00:00.000000Z","updated_at":"2022-10-24T10:26:51.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19095,"is_featured":0,"title":"S\u00f6zle\u015fmelerin TL cinsinden yap\u0131lmas\u0131 zorunlulu\u011fu","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><span class=\"large\">85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi gere\u011fi olarak 12 Eyl\u00fcl 2018 tarihinden itibaren T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131ndaki 32 say\u0131l\u0131 kararda de\u011fi\u015fiklik yap\u0131lmas\u0131na ait karar\u0131n 4\u2019\u00fcnc\u00fc maddesine eklenen \u201cg\u201d bendi gere\u011fince; <\/span><\/p>  <p><span class=\"large\">\u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin Bakanl\u0131k\u00e7a belirlenen haller d\u0131\u015f\u0131nda, kendi aralar\u0131ndaki menkul ve gayrimenkul al\u0131m sat\u0131m, ta\u015f\u0131t ve finansal kiralama dahil her t\u00fcrl\u00fc menkul ve gayrimenkul kiralama leasing ile i\u015f, hizmet ve eser s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedeli ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak\u201d belirlenemeyecektir. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu kararla ayn\u0131 karara eklenen ge\u00e7ici madde 8 uyar\u0131nca da bu karar\u0131n yukar\u0131ya aynen aktar\u0131lan 4\u2019\u00fcnc\u00fc maddesine eklenen bendin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten 30 g\u00fcn i\u00e7inde s\u00f6z konusu bentle belirlenen ve daha \u00f6nce akdedilmi\u015f y\u00fcr\u00fcrl\u00fckteki s\u00f6zle\u015fmelerdeki d\u00f6viz cinsinden kararla\u015ft\u0131r\u0131lm\u0131\u015f bulunan bedeller Bakanl\u0131k\u00e7a belirlenen haller d\u0131\u015f\u0131nda T\u00fcrk paras\u0131 olarak taraflarca yeniden belirlenecektir. <\/span><br><span class=\"large\"> Bu d\u00fczenleme yurt d\u0131\u015f\u0131ndaki i\u015f\u00e7i, serbest meslek ve m\u00fcstakil i\u015f sahibi T\u00fcrk vatanda\u015flar\u0131 dahil T\u00fcrkiye\u2019de kanuni yerle\u015fim yeri bulunan genel ve t\u00fczel ki\u015fileri kapsamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi ile getirilen zorunlu de\u011fi\u015fim \u201ce\u201d edimi; d\u00f6viz olarak kararla\u015ft\u0131r\u0131lm\u0131\u015f s\u00f6zle\u015fmelerdeki d\u00f6viz bedellerinin taraflar\u0131na da TL\u2019ye \u00e7evirmeleri y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc getirmi\u015f bulunmaktad\u0131r. (Do\u011frus\u00f6z, Bumin \u201cD\u00f6vizli S\u00f6zle\u015fmelerin Uyarlanmas\u0131 ve Olas\u0131 Sorunlar\u201d, D\u00fcnya Gazetesi 20.09.2018) Bu kapsama d\u00f6vize endeksli edim ihtiva eden s\u00f6zle\u015fmeler girmemektedir.<\/span><\/p>  <p><span class=\"large\">Bu d\u00fczenleme yurt d\u0131\u015f\u0131ndaki i\u015f\u00e7i, serbest meslek erbab\u0131 ve m\u00fcstakil i\u015f sahibi T\u00fcrk vatanda\u015flar\u0131 dahil T\u00fcrkiye\u2019de kanuni yerle\u015fim yeri bulunan ger\u00e7ek ve t\u00fczel ki\u015fileri de kapsamaktad\u0131r. Bir ba\u015fka a\u00e7\u0131dan; 32 say\u0131l\u0131 T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Karar\u0131\u2019n\u0131n 2\/b maddesine g\u00f6re T\u00fcrkiye\u2019de yerle\u015fik ki\u015fi yurt d\u0131\u015f\u0131nda i\u015f\u00e7i, serbest meslek ve m\u00fcstakil i\u015f sahibi T\u00fcrk vatanda\u015flar\u0131 dahil T\u00fcrkiye\u2019de yerle\u015fim yeri bulunan ger\u00e7ek ve t\u00fczel ki\u015filerdir. Bu ba\u011flamda da yabanc\u0131 para birimine g\u00f6re d\u00fczenlenmi\u015f s\u00f6zle\u015fmelerin T\u00fcrk Liras\u0131\u2019na \u00e7evrilmesine y\u00f6nelik verilen s\u00fcre s\u0131n\u0131rl\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\">Yabanc\u0131 para birimine g\u00f6re d\u00fczenlenmi\u015f s\u00f6zle\u015fmelerin T\u00fcrk Liras\u0131\u2019na d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi olay\u0131 mevcut s\u00f6zle\u015fmelerin yenilenmesi anlam\u0131na gelmektedir. Bir ba\u015fka anlat\u0131mla; 13 Eyl\u00fcl tarihinden itibaren s\u00f6zle\u015fmelerde edimin d\u00f6viz \u00fczerinden veya d\u00f6vize endeksli olarak belirleme yasa\u011f\u0131n\u0131n bulunmas\u0131 nedeniyle bu tarihten sonra, \u00f6nce d\u00f6viz \u00fczerinden yap\u0131lm\u0131\u015f bulunan s\u00f6zle\u015fmelerin T\u00fcrk paras\u0131na uyarlanmas\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne istisna getirme yetkisi Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ait bulunmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan bilindi\u011fi \u00fczere Damga Vergisi Kanunu\u2019nun 1\u2019inci maddesi uyar\u0131nca Damga Vergisi Kanunu\u2019nda yer alan \u201cka\u011f\u0131tlar\u201d terimi yaz\u0131l\u0131p, imzalanmak veya imza yerine ge\u00e7en bir i\u015faret konmak suretiyle d\u00fczenlenen ve herhangi bir hususu ispat veya belli etmek i\u00e7in ibraz edilebilecek olan belgeler ile elektronik imza kullan\u0131lmak suretiyle manyetik ortamda ve elektronik veri \u015feklinde olu\u015fturulan belgeleri ifade etmektedir. Bu ba\u011flamda da yabanc\u0131 para birimi esas al\u0131narak d\u00fczenlenen s\u00f6zle\u015fmelerin TL\u2019ye \u00e7evrilerek d\u00fczenlenmesi gere\u011fi kan\u0131m\u0131zca zorunlu olmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi ile T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131ndaki 32 say\u0131l\u0131 kararda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. \u0130lgili karar ile 6098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanunu\u2019nda ve 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nda \u00f6zel olarak d\u00fczenlenen belirli s\u00f6zle\u015fme t\u00fcrlerinden birine kar\u015f\u0131l\u0131k gelen s\u00f6zle\u015fmelerde, bundan b\u00f6yle taraflarca d\u00f6viz cinsinden \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn getirilmesinin \u00f6nlenmesi ama\u00e7lanm\u0131\u015ft\u0131r. <\/span><br><span class=\"large\"> Buna ek olarak, hali haz\u0131rda y\u00fcr\u00fcrl\u00fckte olan ve konuya ili\u015fkin kararnamede say\u0131lan s\u00f6zle\u015fmelere kar\u015f\u0131l\u0131k gelen s\u00f6zle\u015fmelerde, e\u011fer d\u00f6viz cinsinden \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015fse; bu bedel s\u00f6z konusu kararnamede \u00f6ng\u00f6r\u00fclen s\u00fcre i\u00e7inde taraflarca T\u00fcrk Liras\u0131 olarak yeniden belirlenecektir. 85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi\u2019nde ayr\u0131ca, kararnamede maddelerinin Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen istisnai hallerde uygulanmayaca\u011f\u0131 belirlenmi\u015ftir. <\/span><\/p>  <p><span class=\"large\">Yap\u0131lan yeni d\u00fczenleme gere\u011fi; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">T\u00fcrkiye\u2019de yerle\u015fik ki\u015filer aras\u0131ndaki ak\u00e7eli s\u00f6zle\u015fmeler TL cinsinden olacakt\u0131r.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6zle\u015fme 85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi\u2019nde belirlenen tipte olacakt\u0131r.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6zle\u015fmenin trampa veya k\u0131ymetli maden (alt\u0131n) cinsinden bir bedel belirlenerek yap\u0131lmas\u0131 m\u00fcmk\u00fcn olabilecektir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"sozlesmelerin-tl-cinsinden-yapilmasi-zorunlulugu","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"S\u00f6zle\u015fmelerin TL cinsinden yap\u0131lmas\u0131 zorunlulu\u011fu","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":180,"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":19194,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19095,"locale":"tr","category_id":73,"title":"S\u00f6zle\u015fmelerin TL cinsinden yap\u0131lmas\u0131 zorunlulu\u011fu","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><span class=\"large\">85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi gere\u011fi olarak 12 Eyl\u00fcl 2018 tarihinden itibaren T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131ndaki 32 say\u0131l\u0131 kararda de\u011fi\u015fiklik yap\u0131lmas\u0131na ait karar\u0131n 4\u2019\u00fcnc\u00fc maddesine eklenen \u201cg\u201d bendi gere\u011fince; <\/span><\/p>  <p><span class=\"large\">\u201cT\u00fcrkiye\u2019de yerle\u015fik ki\u015filerin Bakanl\u0131k\u00e7a belirlenen haller d\u0131\u015f\u0131nda, kendi aralar\u0131ndaki menkul ve gayrimenkul al\u0131m sat\u0131m, ta\u015f\u0131t ve finansal kiralama dahil her t\u00fcrl\u00fc menkul ve gayrimenkul kiralama leasing ile i\u015f, hizmet ve eser s\u00f6zle\u015fmelerinde s\u00f6zle\u015fme bedeli ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri d\u00f6viz cinsinden veya d\u00f6vize endeksli olarak\u201d belirlenemeyecektir. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu kararla ayn\u0131 karara eklenen ge\u00e7ici madde 8 uyar\u0131nca da bu karar\u0131n yukar\u0131ya aynen aktar\u0131lan 4\u2019\u00fcnc\u00fc maddesine eklenen bendin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten 30 g\u00fcn i\u00e7inde s\u00f6z konusu bentle belirlenen ve daha \u00f6nce akdedilmi\u015f y\u00fcr\u00fcrl\u00fckteki s\u00f6zle\u015fmelerdeki d\u00f6viz cinsinden kararla\u015ft\u0131r\u0131lm\u0131\u015f bulunan bedeller Bakanl\u0131k\u00e7a belirlenen haller d\u0131\u015f\u0131nda T\u00fcrk paras\u0131 olarak taraflarca yeniden belirlenecektir. <\/span><br><span class=\"large\"> Bu d\u00fczenleme yurt d\u0131\u015f\u0131ndaki i\u015f\u00e7i, serbest meslek ve m\u00fcstakil i\u015f sahibi T\u00fcrk vatanda\u015flar\u0131 dahil T\u00fcrkiye\u2019de kanuni yerle\u015fim yeri bulunan genel ve t\u00fczel ki\u015fileri kapsamaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi ile getirilen zorunlu de\u011fi\u015fim \u201ce\u201d edimi; d\u00f6viz olarak kararla\u015ft\u0131r\u0131lm\u0131\u015f s\u00f6zle\u015fmelerdeki d\u00f6viz bedellerinin taraflar\u0131na da TL\u2019ye \u00e7evirmeleri y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc getirmi\u015f bulunmaktad\u0131r. (Do\u011frus\u00f6z, Bumin \u201cD\u00f6vizli S\u00f6zle\u015fmelerin Uyarlanmas\u0131 ve Olas\u0131 Sorunlar\u201d, D\u00fcnya Gazetesi 20.09.2018) Bu kapsama d\u00f6vize endeksli edim ihtiva eden s\u00f6zle\u015fmeler girmemektedir.<\/span><\/p>  <p><span class=\"large\">Bu d\u00fczenleme yurt d\u0131\u015f\u0131ndaki i\u015f\u00e7i, serbest meslek erbab\u0131 ve m\u00fcstakil i\u015f sahibi T\u00fcrk vatanda\u015flar\u0131 dahil T\u00fcrkiye\u2019de kanuni yerle\u015fim yeri bulunan ger\u00e7ek ve t\u00fczel ki\u015fileri de kapsamaktad\u0131r. Bir ba\u015fka a\u00e7\u0131dan; 32 say\u0131l\u0131 T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Karar\u0131\u2019n\u0131n 2\/b maddesine g\u00f6re T\u00fcrkiye\u2019de yerle\u015fik ki\u015fi yurt d\u0131\u015f\u0131nda i\u015f\u00e7i, serbest meslek ve m\u00fcstakil i\u015f sahibi T\u00fcrk vatanda\u015flar\u0131 dahil T\u00fcrkiye\u2019de yerle\u015fim yeri bulunan ger\u00e7ek ve t\u00fczel ki\u015filerdir. Bu ba\u011flamda da yabanc\u0131 para birimine g\u00f6re d\u00fczenlenmi\u015f s\u00f6zle\u015fmelerin T\u00fcrk Liras\u0131\u2019na \u00e7evrilmesine y\u00f6nelik verilen s\u00fcre s\u0131n\u0131rl\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\">Yabanc\u0131 para birimine g\u00f6re d\u00fczenlenmi\u015f s\u00f6zle\u015fmelerin T\u00fcrk Liras\u0131\u2019na d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi olay\u0131 mevcut s\u00f6zle\u015fmelerin yenilenmesi anlam\u0131na gelmektedir. Bir ba\u015fka anlat\u0131mla; 13 Eyl\u00fcl tarihinden itibaren s\u00f6zle\u015fmelerde edimin d\u00f6viz \u00fczerinden veya d\u00f6vize endeksli olarak belirleme yasa\u011f\u0131n\u0131n bulunmas\u0131 nedeniyle bu tarihten sonra, \u00f6nce d\u00f6viz \u00fczerinden yap\u0131lm\u0131\u015f bulunan s\u00f6zle\u015fmelerin T\u00fcrk paras\u0131na uyarlanmas\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne istisna getirme yetkisi Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ait bulunmaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan bilindi\u011fi \u00fczere Damga Vergisi Kanunu\u2019nun 1\u2019inci maddesi uyar\u0131nca Damga Vergisi Kanunu\u2019nda yer alan \u201cka\u011f\u0131tlar\u201d terimi yaz\u0131l\u0131p, imzalanmak veya imza yerine ge\u00e7en bir i\u015faret konmak suretiyle d\u00fczenlenen ve herhangi bir hususu ispat veya belli etmek i\u00e7in ibraz edilebilecek olan belgeler ile elektronik imza kullan\u0131lmak suretiyle manyetik ortamda ve elektronik veri \u015feklinde olu\u015fturulan belgeleri ifade etmektedir. Bu ba\u011flamda da yabanc\u0131 para birimi esas al\u0131narak d\u00fczenlenen s\u00f6zle\u015fmelerin TL\u2019ye \u00e7evrilerek d\u00fczenlenmesi gere\u011fi kan\u0131m\u0131zca zorunlu olmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi ile T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131ndaki 32 say\u0131l\u0131 kararda de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. \u0130lgili karar ile 6098 say\u0131l\u0131 T\u00fcrk Bor\u00e7lar Kanunu\u2019nda ve 4857 say\u0131l\u0131 \u0130\u015f Kanunu\u2019nda \u00f6zel olarak d\u00fczenlenen belirli s\u00f6zle\u015fme t\u00fcrlerinden birine kar\u015f\u0131l\u0131k gelen s\u00f6zle\u015fmelerde, bundan b\u00f6yle taraflarca d\u00f6viz cinsinden \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn getirilmesinin \u00f6nlenmesi ama\u00e7lanm\u0131\u015ft\u0131r. <\/span><br><span class=\"large\"> Buna ek olarak, hali haz\u0131rda y\u00fcr\u00fcrl\u00fckte olan ve konuya ili\u015fkin kararnamede say\u0131lan s\u00f6zle\u015fmelere kar\u015f\u0131l\u0131k gelen s\u00f6zle\u015fmelerde, e\u011fer d\u00f6viz cinsinden \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015fse; bu bedel s\u00f6z konusu kararnamede \u00f6ng\u00f6r\u00fclen s\u00fcre i\u00e7inde taraflarca T\u00fcrk Liras\u0131 olarak yeniden belirlenecektir. 85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi\u2019nde ayr\u0131ca, kararnamede maddelerinin Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen istisnai hallerde uygulanmayaca\u011f\u0131 belirlenmi\u015ftir. <\/span><\/p>  <p><span class=\"large\">Yap\u0131lan yeni d\u00fczenleme gere\u011fi; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">T\u00fcrkiye\u2019de yerle\u015fik ki\u015filer aras\u0131ndaki ak\u00e7eli s\u00f6zle\u015fmeler TL cinsinden olacakt\u0131r.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6zle\u015fme 85 say\u0131l\u0131 Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesi\u2019nde belirlenen tipte olacakt\u0131r.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6zle\u015fmenin trampa veya k\u0131ymetli maden (alt\u0131n) cinsinden bir bedel belirlenerek yap\u0131lmas\u0131 m\u00fcmk\u00fcn olabilecektir.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"sozlesmelerin-tl-cinsinden-yapilmasi-zorunlulugu","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":"S\u00f6zle\u015fmelerin TL cinsinden yap\u0131lmas\u0131 zorunlulu\u011fu","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":180,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}