31 Ocak 2015 Tarihli Resmi Gazete
\nSay\u0131: 29253
\nMaliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n
VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 445)<\/p>\n
Borsada rayici olmayan yabanc\u0131 paralar\u0131n, 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu gere\u011fince 2014 y\u0131l\u0131 i\u00e7in yap\u0131lacak de\u011ferlemelerine esas olmak \u00fczere, ayn\u0131 Kanunun 280 inci maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131nda yer alan h\u00fck\u00fcmlere dayan\u0131larak tespit olunan kurlar a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir.<\/p>\n
Borsada rayici olmayan yabanc\u0131 paralar\u0131n ve bu paralarla olan senetli ve senetsiz alacak ve bor\u00e7lar\u0131n de erlemesinde 2014 y\u0131l\u0131 sonu itibariyle bu kurlar uygulanacakt\u0131r.<\/p>\n
\u00d6te yandan, 20\/4\/1976 tarihli ve 15565 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 130 S\u0131ra Numaral\u0131 Vergi Usul Kanunu Genel Tebli\u011fi ile 27\/12\/1998 tarihli ve 23566 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 217 Seri Numaral\u0131 Gelir Vergisi Genel Tebli\u011finde belirtildi\u011fi \u00fczere de\u011ferleme g\u00fcn\u00fc itibariyle Maliye Bakanl\u0131\u011f\u0131nca kur ilan edilmedi\u011fi durumlarda T.C. Merkez Bankas\u0131nca ilan edilen kurlar\u0131n esas al\u0131nmas\u0131 gerekmektedir. Bu \u015fekilde yap\u0131lacak de\u011ferlemelerde efektif cinsinden yabanc\u0131 paralar i\u00e7in efektif al\u0131\u015f kurunun (bulunmamas\u0131 halinde d\u00f6viz al\u0131\u015fkurunun), d\u00f6viz cinsinden yabanc\u0131 paralar i\u00e7inse d\u00f6viz al\u0131\u015f kurunun uygulanaca\u011f\u0131 tabiidir.<\/p>\n
Ancak, vergi uygulamalar\u0131 a\u00e7\u0131s\u0131ndan, bankalar\u0131n 31\/12\/2014 tarihi itibariyle yapacaklar\u0131 de\u011ferleme s\u0131ras\u0131nda bu Tebli\u011f ile belirlenen kurlar yerine, T.C. Merkez Bankas\u0131nca belirlenen esaslara uygun olarak tespit ettikleri ve fiilen uygulad\u0131klar\u0131 al\u0131\u015f kurlar\u0131n\u0131 esas almalar\u0131 gerekmektedir.
\nTebli\u011f olunur.<\/p>\n
Eki i\u00e7in t\u0131klay\u0131n\u0131z<\/p>\n","protected":false},"excerpt":{"rendered":"
31 Ocak 2015 Tarihli Resmi Gazete Say\u0131: 29253 Maliye Bakanl\u0131\u011f\u0131ndan: VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 445) Borsada rayici olmayan yabanc\u0131 paralar\u0131n, 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu gere\u011fince 2014 y\u0131l\u0131 i\u00e7in yap\u0131lacak de\u011ferlemelerine esas olmak \u00fczere, ayn\u0131 Kanunun 280 inci maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131nda yer alan h\u00fck\u00fcmlere dayan\u0131larak tespit olunan […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3111","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3111"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3111"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3111\/revisions"}],"predecessor-version":[{"id":3112,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3111\/revisions\/3112"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3111"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3111"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3111"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}