{"status":true,"post":{"id":15408,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:57:52","created_at":"2016-12-11T21:00:00.000000Z","updated_at":"2022-10-21T06:57:52.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":15408,"is_featured":0,"title":"Yabanc\u0131 paralar\u0131n y\u0131l sonu de\u011ferlemesi","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\">Vergi Usul Kanunu\u2019nun \u00fc\u00e7\u00fcnc\u00fc kitab\u0131 \u201cDe\u011ferleme\u201d ile ilgili h\u00fck\u00fcmleri i\u00e7ermektedir (Madde 258-330). De\u011ferleme, \u201ckelime anlam\u0131 ile ilgili belirli bir varl\u0131\u011fa de\u011fer belirlemeyi ifade eder. Vergi hukuku y\u00f6n\u00fcnden ise de\u011ferleme vergi matrah\u0131n\u0131n hesaplanmas\u0131yla ilgili iktisadi k\u0131ymetlerin takdir ve tespitidir.\u201d(X)<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 280\u2019inci maddesi gere\u011fi olarak yabanc\u0131 paralar borsa rayici ile de\u011ferlenir. Borsa rayicinin takarr\u00fcr\u00fcnde (olu\u015fumunda) muvazaa (yan\u0131ltma) oldu\u011fu anla\u015f\u0131l\u0131rsa bu rayi\u00e7 yerine al\u0131\u015f bedeli esas al\u0131n\u0131r. Yabanc\u0131 paran\u0131n borsada rayici yoksa de\u011ferlemeye uygulanacak kur Maliye Bakanl\u0131\u011f\u0131\u2019nca tespit olunur.<\/span><\/p>  <p><span class=\"large\">Bu madde h\u00fckm\u00fc yabanc\u0131 para ile olan senetli veya senetsiz alacaklar ve bor\u00e7lar hakk\u0131nda da caridir (ge\u00e7erlidir). Bunlardan vadesi gelmemi\u015f senede ba\u011fl\u0131 alacak ve bor\u00e7lar bu kanunun 281 ve 285\u2019inci maddeleri uyar\u0131nca de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca edilebilir (d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir). Ancak senette faiz oran\u0131n\u0131n yaz\u0131l\u0131 olmad\u0131\u011f\u0131 durumlarda de\u011ferleme g\u00fcn\u00fcnde ge\u00e7erli olan Londra Bankalar Aras\u0131 Faiz Oran\u0131 (L\u0130BOR) esas al\u0131n\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>MEVDUAT VE KRED\u0130 S\u00d6ZLE\u015eMELER\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Ancak ayn\u0131 kanunun 281\u2019inci maddesi gere\u011fi olarak \u201cAlacaklar mukayyet (kay\u0131tl\u0131) de\u011ferleriyle de\u011ferlenir. Mevduat veya kredi s\u00f6zle\u015fmelerine m\u00fcstenit (dayal\u0131) alacaklar de\u011ferleme g\u00fcn\u00fcne kadar hesaplanacak faizleriyle birlikte dikkate al\u0131n\u0131r.<\/span><\/p>  <p><span class=\"large\">Vadesi gelmemi\u015f olan senede ba\u011fl\u0131 alacaklar de\u011ferleme g\u00fcn\u00fcn\u00fcn k\u0131ymetine irca olunabilir. Bu takdirde, senette faiz nispeti a\u00e7\u0131klanm\u0131\u015f ise bu nispet a\u00e7\u0131klanmam\u0131\u015fsa Cumhuriyet Merkez Bankas\u0131\u2019n\u0131n resmi iskonto haddi veya muamelelerinde uygulad\u0131klar\u0131 faiz haddi ile de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca ederler (d\u00f6n\u00fc\u015ft\u00fcr\u00fcl\u00fcr).\u201d<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 281\u2019inci maddesinde yer alan d\u00fczenleme gere\u011fi olarak mevduat veya kredi s\u00f6zle\u015fmeleri hari\u00e7 di\u011fer yabanc\u0131 para birimine ba\u011fl\u0131 alacaklar\u0131n mukayyet (kay\u0131tl\u0131) de\u011ferleriyle dikkate al\u0131nmas\u0131 ve muhasebele\u015ftirilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\"><strong>EFEKT\u0130F VE D\u00d6V\u0130Z KURU<\/strong><\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n ilan etti\u011fi kurlar efektif ve d\u00f6viz kuru olarak farkl\u0131l\u0131k g\u00f6stermektedir. Bu uygulama \u00fclkemizdeki bankac\u0131l\u0131k faaliyetlerinde nakit yabanc\u0131 paran\u0131n efektif, bunun d\u0131\u015f\u0131ndaki yabanc\u0131 para cinsinden \u00e7ek, poli\u00e7e, hazine bonosu, tahvil gibi belgelerle \u00f6demenin yap\u0131lmas\u0131 halinde d\u00f6viz olarak adland\u0131r\u0131lmas\u0131ndan kaynaklanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Uygulamada d\u00f6viz al\u0131\u015f kurlar\u0131 nakit olmayan yabanc\u0131 paralar i\u00e7in uygulan\u0131r. Buna g\u00f6re de\u011ferlenecek yabanc\u0131 paralarda, d\u00f6viz olarak adland\u0131r\u0131lan yabanc\u0131 para cinsinden d\u00fczenlenen mektuplar, senetler ve di\u011fer k\u0131ymetli evraklard\u0131r. Dolay\u0131s\u0131yla banka hesaplar\u0131nda tutulan yabanc\u0131 paralar da alacak niteli\u011fi g\u00f6sterdi\u011fi i\u00e7in d\u00f6viz al\u0131\u015f kuru ile de\u011ferlenir. \u201cD\u00f6viz cinsinden al\u0131nan veya verilen avanslar ger\u00e7ek bir bor\u00e7 veya alacaktan farks\u0131z olup, y\u0131lsonunda Vergi Usul Kanunu\u2019nun 280\u2019inci maddesi uyar\u0131nca de\u011ferlemeye tabi tutularak olu\u015fan kur fark\u0131n\u0131n kurum kazanc\u0131n\u0131n tespitinde gelir ya da gider olarak dikkate al\u0131nmas\u0131 gerekir.\u201d (Dan\u0131\u015ftay 4.D. E.No: 2010\/4673, K.No:2011\/297)<\/span><\/p>  <p><span class=\"large\"><strong>MAL\u0130YE BAKANLI\u011eI\u2019NIN \u0130LANI<\/strong><\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan \u201cYurt d\u0131\u015f\u0131ndan olan d\u00f6viz cinsinden alacaklar\u0131n d\u00f6viz bakiyeleri dikkate al\u0131narak Maliye Bakanl\u0131\u011f\u0131\u2019nca belirlenerek ilan edilecek ilgili y\u0131lsonu d\u00f6viz kurlar\u0131na g\u00f6re kur de\u011ferlemesi i\u015flemine tabi tutulmas\u0131 gerekir. (Dan\u0131\u015ftay 4. Dairesi E.No: 2010\/8813, K.No: 2011\/1352)<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 sadece y\u0131lsonu itibariyle esas al\u0131nmas\u0131 gereken kurlar\u0131 ilan etmektedir. Bunun haricinde gerek d\u00f6nem i\u00e7indeki gerekse ge\u00e7ici vergilendirme d\u00f6nemlerinin sonlar\u0131nda yap\u0131lan de\u011ferlemelerde, fiili kurun bulunmad\u0131\u011f\u0131 durumlarda Merkez Bankas\u0131\u2019nca Resmi Gazete\u2019de ilan edilen d\u00f6viz al\u0131\u015f kurlar\u0131 esas al\u0131nmal\u0131d\u0131r. Fiili kurdan anla\u015f\u0131lmas\u0131 gereken, bir mal al\u0131m\u0131nda i\u015fletmenin d\u00f6viz kasas\u0131ndan yapt\u0131\u011f\u0131 \u00f6deme esnas\u0131nda sat\u0131c\u0131 taraf\u0131ndan uygulanan kurdur.<\/span><\/p>  <p><span class=\"large\">(X) \u00d6zt\u00fcrk, B\u00fcnyamin \u201cD\u00f6nemsonu Envanter ve De\u011ferleme \u0130\u015flemleri\u201d, Maliye ve Hukuk Yay\u0131nlar\u0131 2006 sf.7)<\/span><\/p>  <p><span class=\"large\"><strong>K\u00c2R-ZARAR MUHASEBES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Yabanc\u0131 paralar\u0131n Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ilan edilen kurlarla de\u011ferlenmesi sonucu, T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda meydana gelen art\u0131\u015f veya azal\u0131\u015flar\u0131n k\u00e2r veya zarar hesab\u0131na intikal ettirilmesi gerekir. Yabanc\u0131 paran\u0131n de\u011fer kazanmas\u0131 halinde <\/span><span class=\"large\">\u201c100-Kasa\u201d hesab\u0131na bor\u00e7, 646 kambiyo k\u00e2rlar\u0131 hesab\u0131na alacak kayd\u0131 yap\u0131lmas\u0131 gerekmektedir. Aksi halde ise \u201c100-Kasa\u201d hesab\u0131na alacak \u201c656 Kambiyo Zararlar\u0131\u201d hesab\u0131na bor\u00e7 yaz\u0131larak muhasebele\u015ftirilir. Ba\u015fka bir anlat\u0131mla Kambiyo K\u00e2rlar\u0131 hesab\u0131na yabanc\u0131 paran\u0131n de\u011fer kazanmas\u0131 halinde; Kambiyo Zararlar\u0131 hesab\u0131na da yabanc\u0131 paran\u0131n de\u011fer kaybetmesi halinde kay\u0131t yap\u0131l\u0131r.<\/span><\/p>  \t\t\t\t","slug":"yabanci-paralarin-yil-sonu-degerlemesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yabanc\u0131 paralar\u0131n y\u0131l sonu de\u011ferlemesi","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":135,"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":15507,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15408,"locale":"tr","category_id":73,"title":"Yabanc\u0131 paralar\u0131n y\u0131l sonu de\u011ferlemesi","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\">Vergi Usul Kanunu\u2019nun \u00fc\u00e7\u00fcnc\u00fc kitab\u0131 \u201cDe\u011ferleme\u201d ile ilgili h\u00fck\u00fcmleri i\u00e7ermektedir (Madde 258-330). De\u011ferleme, \u201ckelime anlam\u0131 ile ilgili belirli bir varl\u0131\u011fa de\u011fer belirlemeyi ifade eder. Vergi hukuku y\u00f6n\u00fcnden ise de\u011ferleme vergi matrah\u0131n\u0131n hesaplanmas\u0131yla ilgili iktisadi k\u0131ymetlerin takdir ve tespitidir.\u201d(X)<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 280\u2019inci maddesi gere\u011fi olarak yabanc\u0131 paralar borsa rayici ile de\u011ferlenir. Borsa rayicinin takarr\u00fcr\u00fcnde (olu\u015fumunda) muvazaa (yan\u0131ltma) oldu\u011fu anla\u015f\u0131l\u0131rsa bu rayi\u00e7 yerine al\u0131\u015f bedeli esas al\u0131n\u0131r. Yabanc\u0131 paran\u0131n borsada rayici yoksa de\u011ferlemeye uygulanacak kur Maliye Bakanl\u0131\u011f\u0131\u2019nca tespit olunur.<\/span><\/p>  <p><span class=\"large\">Bu madde h\u00fckm\u00fc yabanc\u0131 para ile olan senetli veya senetsiz alacaklar ve bor\u00e7lar hakk\u0131nda da caridir (ge\u00e7erlidir). Bunlardan vadesi gelmemi\u015f senede ba\u011fl\u0131 alacak ve bor\u00e7lar bu kanunun 281 ve 285\u2019inci maddeleri uyar\u0131nca de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca edilebilir (d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir). Ancak senette faiz oran\u0131n\u0131n yaz\u0131l\u0131 olmad\u0131\u011f\u0131 durumlarda de\u011ferleme g\u00fcn\u00fcnde ge\u00e7erli olan Londra Bankalar Aras\u0131 Faiz Oran\u0131 (L\u0130BOR) esas al\u0131n\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>MEVDUAT VE KRED\u0130 S\u00d6ZLE\u015eMELER\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Ancak ayn\u0131 kanunun 281\u2019inci maddesi gere\u011fi olarak \u201cAlacaklar mukayyet (kay\u0131tl\u0131) de\u011ferleriyle de\u011ferlenir. Mevduat veya kredi s\u00f6zle\u015fmelerine m\u00fcstenit (dayal\u0131) alacaklar de\u011ferleme g\u00fcn\u00fcne kadar hesaplanacak faizleriyle birlikte dikkate al\u0131n\u0131r.<\/span><\/p>  <p><span class=\"large\">Vadesi gelmemi\u015f olan senede ba\u011fl\u0131 alacaklar de\u011ferleme g\u00fcn\u00fcn\u00fcn k\u0131ymetine irca olunabilir. Bu takdirde, senette faiz nispeti a\u00e7\u0131klanm\u0131\u015f ise bu nispet a\u00e7\u0131klanmam\u0131\u015fsa Cumhuriyet Merkez Bankas\u0131\u2019n\u0131n resmi iskonto haddi veya muamelelerinde uygulad\u0131klar\u0131 faiz haddi ile de\u011ferleme g\u00fcn\u00fc k\u0131ymetine irca ederler (d\u00f6n\u00fc\u015ft\u00fcr\u00fcl\u00fcr).\u201d<\/span><\/p>  <p><span class=\"large\">Vergi Usul Kanunu\u2019nun 281\u2019inci maddesinde yer alan d\u00fczenleme gere\u011fi olarak mevduat veya kredi s\u00f6zle\u015fmeleri hari\u00e7 di\u011fer yabanc\u0131 para birimine ba\u011fl\u0131 alacaklar\u0131n mukayyet (kay\u0131tl\u0131) de\u011ferleriyle dikkate al\u0131nmas\u0131 ve muhasebele\u015ftirilmesi gerekmektedir.<\/span><\/p>  <p><span class=\"large\"><strong>EFEKT\u0130F VE D\u00d6V\u0130Z KURU<\/strong><\/span><\/p>  <p><span class=\"large\">Bilindi\u011fi \u00fczere Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n ilan etti\u011fi kurlar efektif ve d\u00f6viz kuru olarak farkl\u0131l\u0131k g\u00f6stermektedir. Bu uygulama \u00fclkemizdeki bankac\u0131l\u0131k faaliyetlerinde nakit yabanc\u0131 paran\u0131n efektif, bunun d\u0131\u015f\u0131ndaki yabanc\u0131 para cinsinden \u00e7ek, poli\u00e7e, hazine bonosu, tahvil gibi belgelerle \u00f6demenin yap\u0131lmas\u0131 halinde d\u00f6viz olarak adland\u0131r\u0131lmas\u0131ndan kaynaklanmaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Uygulamada d\u00f6viz al\u0131\u015f kurlar\u0131 nakit olmayan yabanc\u0131 paralar i\u00e7in uygulan\u0131r. Buna g\u00f6re de\u011ferlenecek yabanc\u0131 paralarda, d\u00f6viz olarak adland\u0131r\u0131lan yabanc\u0131 para cinsinden d\u00fczenlenen mektuplar, senetler ve di\u011fer k\u0131ymetli evraklard\u0131r. Dolay\u0131s\u0131yla banka hesaplar\u0131nda tutulan yabanc\u0131 paralar da alacak niteli\u011fi g\u00f6sterdi\u011fi i\u00e7in d\u00f6viz al\u0131\u015f kuru ile de\u011ferlenir. \u201cD\u00f6viz cinsinden al\u0131nan veya verilen avanslar ger\u00e7ek bir bor\u00e7 veya alacaktan farks\u0131z olup, y\u0131lsonunda Vergi Usul Kanunu\u2019nun 280\u2019inci maddesi uyar\u0131nca de\u011ferlemeye tabi tutularak olu\u015fan kur fark\u0131n\u0131n kurum kazanc\u0131n\u0131n tespitinde gelir ya da gider olarak dikkate al\u0131nmas\u0131 gerekir.\u201d (Dan\u0131\u015ftay 4.D. E.No: 2010\/4673, K.No:2011\/297)<\/span><\/p>  <p><span class=\"large\"><strong>MAL\u0130YE BAKANLI\u011eI\u2019NIN \u0130LANI<\/strong><\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan \u201cYurt d\u0131\u015f\u0131ndan olan d\u00f6viz cinsinden alacaklar\u0131n d\u00f6viz bakiyeleri dikkate al\u0131narak Maliye Bakanl\u0131\u011f\u0131\u2019nca belirlenerek ilan edilecek ilgili y\u0131lsonu d\u00f6viz kurlar\u0131na g\u00f6re kur de\u011ferlemesi i\u015flemine tabi tutulmas\u0131 gerekir. (Dan\u0131\u015ftay 4. Dairesi E.No: 2010\/8813, K.No: 2011\/1352)<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 sadece y\u0131lsonu itibariyle esas al\u0131nmas\u0131 gereken kurlar\u0131 ilan etmektedir. Bunun haricinde gerek d\u00f6nem i\u00e7indeki gerekse ge\u00e7ici vergilendirme d\u00f6nemlerinin sonlar\u0131nda yap\u0131lan de\u011ferlemelerde, fiili kurun bulunmad\u0131\u011f\u0131 durumlarda Merkez Bankas\u0131\u2019nca Resmi Gazete\u2019de ilan edilen d\u00f6viz al\u0131\u015f kurlar\u0131 esas al\u0131nmal\u0131d\u0131r. Fiili kurdan anla\u015f\u0131lmas\u0131 gereken, bir mal al\u0131m\u0131nda i\u015fletmenin d\u00f6viz kasas\u0131ndan yapt\u0131\u011f\u0131 \u00f6deme esnas\u0131nda sat\u0131c\u0131 taraf\u0131ndan uygulanan kurdur.<\/span><\/p>  <p><span class=\"large\">(X) \u00d6zt\u00fcrk, B\u00fcnyamin \u201cD\u00f6nemsonu Envanter ve De\u011ferleme \u0130\u015flemleri\u201d, Maliye ve Hukuk Yay\u0131nlar\u0131 2006 sf.7)<\/span><\/p>  <p><span class=\"large\"><strong>K\u00c2R-ZARAR MUHASEBES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Yabanc\u0131 paralar\u0131n Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ilan edilen kurlarla de\u011ferlenmesi sonucu, T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda meydana gelen art\u0131\u015f veya azal\u0131\u015flar\u0131n k\u00e2r veya zarar hesab\u0131na intikal ettirilmesi gerekir. Yabanc\u0131 paran\u0131n de\u011fer kazanmas\u0131 halinde <\/span><span class=\"large\">\u201c100-Kasa\u201d hesab\u0131na bor\u00e7, 646 kambiyo k\u00e2rlar\u0131 hesab\u0131na alacak kayd\u0131 yap\u0131lmas\u0131 gerekmektedir. Aksi halde ise \u201c100-Kasa\u201d hesab\u0131na alacak \u201c656 Kambiyo Zararlar\u0131\u201d hesab\u0131na bor\u00e7 yaz\u0131larak muhasebele\u015ftirilir. Ba\u015fka bir anlat\u0131mla Kambiyo K\u00e2rlar\u0131 hesab\u0131na yabanc\u0131 paran\u0131n de\u011fer kazanmas\u0131 halinde; Kambiyo Zararlar\u0131 hesab\u0131na da yabanc\u0131 paran\u0131n de\u011fer kaybetmesi halinde kay\u0131t yap\u0131l\u0131r.<\/span><\/p>  \t\t\t\t","slug":"yabanci-paralarin-yil-sonu-degerlemesi","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":"Yabanc\u0131 paralar\u0131n y\u0131l sonu de\u011ferlemesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":135,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}