{"id":1009,"date":"2025-10-27T19:47:19","date_gmt":"2025-10-27T19:47:19","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1009"},"modified":"2025-10-27T19:47:19","modified_gmt":"2025-10-27T19:47:19","slug":"sirkuler-no-2025-27-31-12-2024-tarihi-itibariyle-yapilacak-degerlemede-uygulanacak-kurlar","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-27-31-12-2024-tarihi-itibariyle-yapilacak-degerlemede-uygulanacak-kurlar\/","title":{"rendered":"Sirk\u00fcler No: 2025\/27 31.12.2024 TAR\u0130H\u0130 \u0130T\u0130BAR\u0130YLE YAPILACAK DE\u011eERLEMEDE UYGULANACAK KURLAR"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><strong>31.12.2024 TAR\u0130H\u0130 \u0130T\u0130BAR\u0130YLE YAPILACAK DE\u011eERLEMEDE UYGULANACAK KURLAR<\/strong> <\/p>\n\n\n\n<p>Sirk\u00fcler No: 2025\/27 \u0130stanbul, 28.01.2025 <\/p>\n\n\n\n<p>VUK&#8217;nun 280 inci maddesinde, yabanc\u0131 paralar\u0131n (kasadaki ve banka hesaplar\u0131ndaki yabanc\u0131 paralar) borsa rayici ile de\u011ferlenece\u011fi, yabanc\u0131 paran\u0131n borsada rayici yoksa, de\u011ferlemeye esas al\u0131nacak kurun Maliye Bakanl\u0131\u011f\u0131&#8217;nca tespit edilece\u011fi, bu h\u00fckm\u00fcn yabanc\u0131 para ile ifade edilen senetli veya senetsiz alacaklar ve bor\u00e7lar hakk\u0131nda da cari oldu\u011fu belirtilmektedir. <sup><\/sup><\/p>\n\n\n\n<p>Bu h\u00fckme dayan\u0131larak Maliye Bakanl\u0131\u011f\u0131&#8217;nca, 2024 y\u0131l\u0131 sonu itibariyle de\u011ferlemeye esas al\u0131nacak kurlar, 580 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi (R.G. 28.01.2025-32796) ile belirlenmi\u015ftir. <sup><\/sup><\/p>\n\n\n\n<p>Listedeki efektif kurlar, sadece kasada mevcut, banknot \u015feklindeki yabanc\u0131 \u00fclke paralar\u0131n\u0131n de\u011ferlenmesinde dikkate al\u0131nacakt\u0131r. <sup><\/sup>Bunun d\u0131\u015f\u0131ndaki d\u00f6viz cinsinden yabanc\u0131 paralar i\u00e7in (T\u00fcrkiye&#8217;deki veya yurt d\u0131\u015f\u0131ndaki banka hesaplar\u0131nda mevcut yabanc\u0131 paralar, yabanc\u0131 para cinsinden her t\u00fcrl\u00fc alacak ve bor\u00e7lar) d\u00f6viz al\u0131\u015f kuru uygulan\u0131r. <sup><\/sup><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla <sup><\/sup><\/p>\n","protected":false},"excerpt":{"rendered":"<p>31.12.2024 TAR\u0130H\u0130 \u0130T\u0130BAR\u0130YLE YAPILACAK DE\u011eERLEMEDE UYGULANACAK KURLAR Sirk\u00fcler No: 2025\/27 \u0130stanbul, 28.01.2025 VUK&#8217;nun 280 inci maddesinde, yabanc\u0131 paralar\u0131n (kasadaki ve banka hesaplar\u0131ndaki yabanc\u0131 paralar) borsa rayici ile de\u011ferlenece\u011fi, yabanc\u0131 paran\u0131n borsada rayici yoksa, de\u011ferlemeye esas al\u0131nacak kurun Maliye Bakanl\u0131\u011f\u0131&#8217;nca tespit edilece\u011fi, bu h\u00fckm\u00fcn yabanc\u0131 para ile ifade edilen senetli veya senetsiz alacaklar ve bor\u00e7lar hakk\u0131nda&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1009"}],"collection":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1009"}],"version-history":[{"count":1,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1009\/revisions"}],"predecessor-version":[{"id":1010,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1009\/revisions\/1010"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}