{"id":2853,"date":"2020-05-23T09:00:17","date_gmt":"2020-05-23T06:00:17","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2853"},"modified":"2020-11-23T18:52:35","modified_gmt":"2020-11-23T15:52:35","slug":"tcmb-sermaye-hareketleri-genelgesinde-yapilan-degisiklikler","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/tcmb-sermaye-hareketleri-genelgesinde-yapilan-degisiklikler\/","title":{"rendered":"TCMB Sermaye Hareketleri Genelgesinde Yap\u0131lan De\u011fi\u015fiklikler\u00a0"},"content":{"rendered":"<p><strong>No: 2020-60<\/strong><\/p>\n<p><strong>Tarih<\/strong><strong>: <\/strong>23 May\u0131s 2020<\/p>\n<p><strong>Konu<\/strong><strong>:<\/strong>\u00a0 TCMB Sermaye Hareketleri Genelgesinde Yap\u0131lan De\u011fi\u015fiklikler<\/p>\n<p>T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda 32 say\u0131l\u0131 Karar ve buna ili\u015fkin mevzuat ile yabanc\u0131 sermayeli \u015firketlerin sermaye hareketleri, ihracat, ithalat, d\u00f6viz kazand\u0131r\u0131c\u0131 i\u015flemler, yurt i\u00e7inden ve yurt d\u0131\u015f\u0131ndan temin edilen krediler, d\u00f6viz ile d\u00fczenlenemeyecek s\u00f6zle\u015fmeler ve denetim konular\u0131 belirlenmi\u015ftir.<\/p>\n<p>Karar\u0131n 12\u2019nci maddesine g\u00f6re yabanc\u0131 yat\u0131r\u0131mc\u0131lar taraf\u0131ndan T\u00fcrkiye\u2019ye yap\u0131lacak do\u011frudan yat\u0131r\u0131mlar Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu ve buna ba\u011fl\u0131 olu\u015fturulan mevzuat \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilir.<\/p>\n<p>An\u0131lan Karara ili\u015fkin usul ve esaslar TCMB I-M say\u0131l\u0131 Genelgesi ile TCMB\u2019nin Bankac\u0131l\u0131k ve Finansal Kurulu\u015flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan \u00e7\u0131kar\u0131lan Sermaye Hareketleri Genelgesi ile a\u00e7\u0131klanmaktad\u0131r.<\/p>\n<p>2 May\u0131s 2018 tarihli bu genelge bankan\u0131n web sayfas\u0131nda yay\u0131mlanmakta olup, de\u011fi\u015fiklikler maalesef Resm\u00ee Gazetede yay\u0131mlanmamaktad\u0131r. Yabanc\u0131 sermayeli firmalar i\u00e7in son derece \u00f6nemli olan bu mevzuat setinde yay\u0131mland\u0131\u011f\u0131 tarihten bug\u00fcne kadar 73 de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r. <a href=\"https:\/\/www.tcmb.gov.tr\/wps\/wcm\/connect\/d58bd2eb-b966-4765-a0cc-626c507449d8\/Sermaye+Hareketleri+Genelgesi.pdf?MOD=AJPERES&amp;CACHEID=ROOTWORKSPACE-d58bd2eb-b966-4765-a0cc-626c507449d8-n5kWv2Y\" target=\"_blank\" rel=\"noopener noreferrer\">Genelgenin g\u00fcncel metni i\u00e7in t\u0131klay\u0131n\u0131z.<\/a> Konuyla ilgili olarak daha \u00f6nce yap\u0131lan de\u011fi\u015fikliklere ise <a href=\"https:\/\/ia.com.tr\/2019-35-november-14th-2019-sermaye-hareketleri-genelgesinde-yapilan-degisiklik\/\" target=\"_blank\" rel=\"noopener\">2019-35<\/a> sirk\u00fclerimizden ula\u015fabilirsiniz.<\/p>\n<p>\u00d6zet olarak bug\u00fcne kadar, d\u00f6viz gelirlerinin beyan\u0131 ve y\u0131ll\u0131k g\u00fcncelleme, risk merkezi bildirimleri, yurt d\u0131\u015f\u0131ndan gelen paralar\u0131n kredi olup olmad\u0131\u011f\u0131n\u0131n takibinde bilgi belge ibraz\u0131, yat\u0131r\u0131m te\u015fvik belgesine dayal\u0131 d\u00f6viz kredilerinde m\u00fckerrer kullan\u0131m\u0131n \u00f6nlenmesi yeni veya mevcut \u015firket al\u0131m\u0131nda istisna konular\u0131nda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Son olarak, Hazine ve Maliye Bakanl\u0131\u011f\u0131 02.12.2019 tarih ve 504169 say\u0131l\u0131 yaz\u0131s\u0131yla 02.12.2019 tarih ve 529957 say\u0131l\u0131 yaz\u0131s\u0131, 27.12.2019 tarih ve 589255 say\u0131l\u0131 yaz\u0131s\u0131 ile 06.04.2020 tarih ve 232843 say\u0131l\u0131 yaz\u0131s\u0131yla TCMB\u2019nin 2 May\u0131s 2018 tarihli Sermaye Hareketleri Genelgesi&#8217;nin baz\u0131 maddelerinde de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>\u00d6zetle bu de\u011fi\u015fiklikler ile; yabanc\u0131 gemilere yap\u0131lan d\u00f6vizli sat\u0131\u015flar\u0131 ve g\u00fcmr\u00fcks\u00fcz ma\u011faza kapsam\u0131nda yap\u0131lan sat\u0131\u015flar\u0131 d\u00f6viz geliri kapsam\u0131na d\u00e2hil edilmi\u015f, lisanss\u0131z elektrik \u00fcretim tesislerinin devri d\u00f6viz geliri olmadan al\u0131nabilecek kredilere eklenmi\u015f ve rotatif kredilerin kulland\u0131r\u0131lmas\u0131nda kredi geri \u00f6demeleri konusu d\u00fczenlenmi\u015ftir.<\/p>\n<p>Buna g\u00f6re lisanss\u0131z elektrik \u00fcretim tesislerinin devral\u0131nmas\u0131 durumunda, hisseleri devralan t\u00fczel ki\u015filere, s\u00f6z konusu \u00fcretim tesislerini ve kredi bakiyelerini devralmak \u015fart\u0131yla, devir i\u015flemleri sonras\u0131nda, bu f\u0131kra kapsam\u0131nda d\u00f6viz kredisi kulland\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Lisansl\u0131 elektrik \u00fcretim tesisleri i\u00e7in ge\u00e7erli olan en tavan d\u00f6viz kredi alma tutar\u0131 lisans\u0131z elektrik \u00fcretim tesisleri i\u00e7in de ge\u00e7erlidir.<\/p>\n<p>T\u00fcrkiye\u2019deki bankalar\u0131n ve finansal kurulu\u015flar\u0131n uluslararas\u0131 ticari i\u015flemler i\u00e7in a\u00e7\u0131labilecek gayrinakdi kredileri d\u00fczenleyen 50\u2019nci maddesine a\u015fa\u011f\u0131da yer alan 6 ve 7 nolu bentler eklenmi\u015ftir.<\/p>\n<ul>\n<li><em>(6) Yurt i\u00e7inde yerle\u015fik bir bankan\u0131n a\u00e7t\u0131\u011f\u0131 vadeli ithalat akreditiflerinin, yurt d\u0131\u015f\u0131ndaki ihracat\u00e7\u0131larca akreditifi a\u00e7an bankaya gayrikabili r\u00fccu iskonto ettirilmesinin talep edilmesi durumunda, ithalat\u00e7\u0131dan mutabakat al\u0131nmas\u0131 ve ithalat\u00e7\u0131n\u0131n bu Genelgede yer alan d\u00f6viz kredisi kullan\u0131m ko\u015fullar\u0131n\u0131 sa\u011flamas\u0131 kayd\u0131yla vadeli ithalat akreditifi nakdi d\u00f6viz kredisi olarak de\u011ferlendirilir ve nakdi d\u00f6viz kredilerine ili\u015fkin h\u00fck\u00fcmler uygulan\u0131r. Bu \u00e7er\u00e7evede, akreditifi a\u00e7an banka taraf\u0131ndan bu Genelgenin 17\u2019nci maddesi uyar\u0131nca Risk Merkezine d\u00f6viz kredisi kullan\u0131m\u0131na ili\u015fkin bildirim yap\u0131lmas\u0131n\u0131n ard\u0131ndan yurt d\u0131\u015f\u0131ndaki ihracat\u00e7\u0131n\u0131n gayrikabili r\u00fccu iskonto talebinin kar\u015f\u0131lanarak iskonto bedelinin d\u00f6viz olarak \u00f6denmesi m\u00fcmk\u00fcnd\u00fcr. <\/em><\/li>\n<li><em>(7) \u0130thalat i\u015flemleri kapsam\u0131nda yurt i\u00e7inde yerle\u015fik bankalar taraf\u0131ndan aval verilmi\u015f poli\u00e7e ve bonolar\u0131n yurt d\u0131\u015f\u0131ndaki alacakl\u0131larca gayrikabili r\u00fccu iskonto ettirilmesi durumunda bu Genelgenin nakdi d\u00f6viz kredilerine ili\u015fkin h\u00fck\u00fcmleri uygulan\u0131r.<\/em><\/li>\n<\/ul>\n<p>Eklenen bu iki bent ile teknik olarak gayrinakdi kredi olan ithalat akreditifleri, aval verilmi\u015f bono ve poli\u00e7elerin iskonto ettirilmesi halinde bu kredilerin nakdi kredi olarak de\u011ferlendirilece\u011fi ve Genelgenin nakdi krediler i\u00e7in getirdi\u011fi d\u00fczenlemelere tabi olaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Ba\u015fka bir ifade ile, kamu otoritesi iskonto i\u015flemi ile likit hale gelen gayr\u0131 nakdi kredileri bi\u00e7im y\u00f6n\u00fcnden gayr\u0131 nakdi kredi olsalar dahi \u00f6z itibar\u0131yla nakdi krediye d\u00f6n\u00fc\u015fm\u00fc\u015f olmalar\u0131 nedeniyle nakdi kredi olarak de\u011ferlendirmi\u015ftir.<\/p>\n<p>Bu duyurumuzla ilgili her t\u00fcrl\u00fc soru ve g\u00f6r\u00fc\u015f\u00fcn\u00fcz i\u00e7in bize bilgi veriniz.<\/p>\n<p>Konuyla ilgili di\u011fer geli\u015fmeleri de sizlere duyurmaya devam ediyor olaca\u011f\u0131z.<\/p>\n<p><em>Te\u015fekk\u00fcrler say\u0131n Zeynel Abidin Avc\u0131<\/em><\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-0  avia-builder-el-no-sibling ' ><a href='https:\/\/ia.com.tr\/wp-content\/uploads\/2020\/05\/2020-60-sermaye-hareketleri-genelgesinde-yap\u0131lan-de\u011fi\u015fiklik_edit-xxv.3.pdf' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-large avia-position-left ' target=\"_blank\" rel=\"noopener\"><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue82d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >Download PDF<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda 32 say\u0131l\u0131 Karar ve buna ili\u015fkin mevzuat ile yabanc\u0131 sermayeli \u015firketlerin sermaye hareketleri, ihracat, ithalat, d\u00f6viz kazand\u0131r\u0131c\u0131 i\u015flemler, yurt i\u00e7inden ve yurt d\u0131\u015f\u0131ndan temin edilen krediler, d\u00f6viz ile d\u00fczenlenemeyecek s\u00f6zle\u015fmeler ve denetim konular\u0131 belirlenmi\u015ftir.<br \/>\nKarar\u0131n 12\u2019nci maddesine g\u00f6re yabanc\u0131 yat\u0131r\u0131mc\u0131lar taraf\u0131ndan T\u00fcrkiye\u2019ye yap\u0131lacak do\u011frudan yat\u0131r\u0131mlar Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu ve buna ba\u011fl\u0131 olu\u015fturulan mevzuat \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilir.<br \/>\nTCMB Sermaye Hareketleri Genelgesinde Yap\u0131lan De\u011fi\u015fiklikler&#8217;e ili\u015fkin detayl\u0131 bilgileri b\u00fcltenimizde bulabilrsiniz.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,55],"tags":[],"class_list":["post-2853","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2020tr-sirkuler","category-memorandumlar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TCMB Sermaye Hareketleri Genelgesinde Yap\u0131lan De\u011fi\u015fiklikler\u00a0<\/title>\n<meta name=\"description\" content=\"TCMB Sermaye Hareketleri Genelgesinde Yap\u0131lan De\u011fi\u015fiklikler\" \/>\n<meta name=\"robots\" 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