{"id":3462,"date":"2017-02-22T09:20:15","date_gmt":"2017-02-22T07:20:15","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3462"},"modified":"2017-02-22T09:20:15","modified_gmt":"2017-02-22T07:20:15","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-477-08-02-2017","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3462","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 477) – 08.02.2017"},"content":{"rendered":"

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 477) – 08.02.2017<\/strong><\/p>\n\n\n\n\n\n
8 \u015eubat 2017 \u00c7AR\u015eAMBA<\/td>\n\n

Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

\n

Say\u0131 : 29973<\/p>\n<\/td>\n<\/tr>\n

\n

TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n

Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SIRA NO: 477)<\/p>\n

Ama\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1 \u2013\u00a0<\/strong>(1) Bu Tebli\u011fin amac\u0131, borsada rayici olmayan yabanc\u0131 paralar\u0131n, 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu gere\u011fince 2016 y\u0131l\u0131 i\u00e7in yap\u0131lacak de\u011ferlemelerine esas olu\u015fturacak kurlar\u0131n tespit edilmesidir.<\/p>\n

Dayanak<\/strong><\/p>\n

MADDE 2 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f, Vergi Usul Kanununun 280 inci maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Esas al\u0131nacak kurlar<\/strong><\/p>\n

MADDE 3 \u2013\u00a0<\/strong>(1) Borsada rayici olmayan yabanc\u0131 paralar\u0131n ve bu paralarla olan senetli ve senetsiz alacak ve bor\u00e7lar\u0131n de\u011ferlemesinde 2016 y\u0131l\u0131 sonu itibar\u0131yla bu Tebli\u011f ekinde yer alan listede g\u00f6sterilen kurlar uygulan\u0131r.<\/p>\n

De\u011ferleme g\u00fcn\u00fc itibar\u0131yla kurlar\u0131n ilan edilmemesi<\/strong><\/p>\n

MADDE 4 \u2013\u00a0<\/strong>(1) 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\u011finde ve 27\/12\/1998 tarihli ve 23566 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 217 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011finde belirtilen h\u00fck\u00fcmler gere\u011fince, de\u011ferleme g\u00fcn\u00fc itibar\u0131yla Maliye Bakanl\u0131\u011f\u0131nca kurlar\u0131n ilan edilmedi\u011fi durumlarda T.C. Merkez Bankas\u0131nca ilan edilen kurlar esas al\u0131n\u0131r.<\/p>\n

(2) Bu \u015fekilde yap\u0131lacak de\u011ferlemelerde efektif cinsinden yabanc\u0131 paralar i\u00e7in efektif al\u0131\u015f kuru (efektif al\u0131\u015f kurunun bulunmamas\u0131 halinde d\u00f6viz al\u0131\u015f kuru), d\u00f6viz cinsinden yabanc\u0131 paralar i\u00e7inse d\u00f6viz al\u0131\u015f kuru uygulan\u0131r.<\/p>\n

(3) Vergi uygulamalar\u0131 a\u00e7\u0131s\u0131ndan bankalar\u0131n, 31\/12\/2016 tarihi itibar\u0131yla 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 gerekir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 5 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 6 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\n

Eki i\u00e7in t\u0131klay\u0131n\u0131z.<\/a><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 477) – 08.02.2017 8 \u015eubat 2017 \u00c7AR\u015eAMBA Resm\u00ee Gazete Say\u0131 : 29973 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: VERG\u0130 USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 477) Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131, borsada rayici olmayan yabanc\u0131 paralar\u0131n, 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanunu […]<\/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-3462","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\/3462"}],"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=3462"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3462\/revisions"}],"predecessor-version":[{"id":3463,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3462\/revisions\/3463"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}