{"id":1027,"date":"2025-10-27T20:14:22","date_gmt":"2025-10-27T20:14:22","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1027"},"modified":"2025-10-27T20:14:22","modified_gmt":"2025-10-27T20:14:22","slug":"sirkuler-no-2025-35","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-35\/","title":{"rendered":"Sirk\u00fcler No: 2025\/35"},"content":{"rendered":"\n

<\/p>\n\n\n\n

\u0130HRACAT BEDELLER\u0130N\u0130N TCMB’YE SATI\u015e ZORUNLULU\u011eUNA \u0130L\u0130\u015eK\u0130N ORAN %30’DAN %25’E D\u00dc\u015e\u00dcR\u00dcLM\u00dc\u015eT\u00dcR<\/strong> <\/p>\n\n\n\n

Sirk\u00fcler No: 2025\/35 \u0130stanbul, 03.03.2025 <\/p>\n\n\n\n

\u0130HRACAT BEDELLER\u0130N\u0130N TCMB’YE SATI\u015e ZORUNLULU\u011eUNA \u0130L\u0130\u015eK\u0130N ORAN %30’DAN %25’E D\u00dc\u015e\u00dcR\u00dcLM\u00dc\u015eT\u00dcR<\/strong> <\/p>\n\n\n\n

2022\/008 say\u0131l\u0131 Sirk\u00fclerimizde duyurdu\u011fumuz \u00fczere; Merkez Bankas\u0131 (TCMB) taraf\u0131ndan yay\u0131nlanan \u0130hracat Genelgesinin Ek: 1 inci maddesiyle, \u0130BKB’ye veya DAB’a ba\u011flanan ihracat bedellerinin en az %25’inin \u0130BKB’yi veya DAB’\u0131 d\u00fczenleyen bankaya sat\u0131lmas\u0131 zorunlulu\u011fu getirilmi\u015fti. 03.01.2022 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren bu zorunluluk uyar\u0131nca bu bedeller ilgili bankaca Merkez Bankas\u0131 taraf\u0131ndan ilan edilen ve i\u015flem g\u00fcn\u00fc i\u00e7in ge\u00e7erli d\u00f6viz al\u0131\u015f kuru \u00fczerinden ayn\u0131 g\u00fcn Merkez Bankas\u0131na sat\u0131lmakta ve Merkez Bankas\u0131n\u0131n banka nezdindeki hesab\u0131na aktar\u0131lmaktad\u0131r. S\u00f6z konusu tutar\u0131n tam kar\u015f\u0131l\u0131\u011f\u0131 banka taraf\u0131ndan ihracat\u00e7\u0131ya T\u00fcrk paras\u0131 olarak \u00f6denmektedir.<\/p>\n\n\n\n

Ard\u0131ndan an\u0131lan maddede yap\u0131lan de\u011fi\u015fiklikle 18.04.2022 tarihinden itibaren \u0130BKB’ye veya DAB’a ba\u011flanan ihracat bedelleri i\u00e7in bu oran %40’a \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131 (Ek Madde 1) <\/p>\n\n\n\n

Daha sonra, \u0130hracat Genelgesine eklenen a\u015fa\u011f\u0131daki Ek:2 maddesiyle; 10.06.2024 tarihinden itibaren Ek: 1 inci madde y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131larak, bu tarihten itibaren \u0130BKB’ye veya DAB’a ba\u011flanan ihracat bedelleri i\u00e7in bu oran %30’a d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fc.<\/p>\n\n\n\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131’n\u0131n 28.02.2025 tarih ve 3815300 say\u0131l\u0131 yaz\u0131s\u0131 ile bu defa, \u0130hracat Genelgesine eklenen a\u015fa\u011f\u0131daki Ek:3 maddesiyle; 03.03.2025 tarihinden itibaren Ek: 2 inci madde y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131larak, bu tarihten itibaren \u0130BKB’ye veya DAB’a ba\u011flanan ihracat bedelleri i\u00e7in bu oran %25’e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr<\/strong>.<\/p>\n\n\n\n

Buna g\u00f6re; fiili ihracat bu tarihten \u00f6nce ger\u00e7ekle\u015ftirilmi\u015f olsa dahi, 03.03.2025<\/strong> tarihinden itibaren \u0130BKB’ye veya DAB’a ba\u011flanan ihracat bedellerinin en az %25’i<\/strong>, \u0130BKB’yi veya DAB’\u0131 d\u00fczenleyen bankaya sat\u0131lacakt\u0131r.<\/p>\n\n\n\n

Bu oran de\u011fi\u015fikli\u011fi d\u0131\u015f\u0131nda, uygulamaya ili\u015fkin ba\u015fka bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015ft\u0131r. <\/p>\n\n\n\n

Y\u00dcR\u00dcRL\u00dcKTEN KALDIRILAN MADDE (Ek Madde 2)<\/strong><\/td>Y\u00dcR\u00dcRL\u00dc\u011eE G\u0130REN MADDE (Ek Madde 3)<\/strong><\/td><\/tr><\/thead>
\u0130hracat Bedellerinin Merkez Bankas\u0131na Sat\u0131\u015f\u0131<\/strong><\/td>\u0130hracat Bedellerinin Merkez Bankas\u0131na Sat\u0131\u015f\u0131<\/strong><\/td><\/tr>
(1) Bu maddenin y\u00fcr\u00fcrl\u00fck tarihinden itibaren \u0130BKB’ye veya DAB’a ba\u011flanan ihracat bedellerinin en az %30’u<\/strong> \u0130BKB’yi veya DAB’\u0131 d\u00fczenleyen bankaya sat\u0131l\u0131r.<\/td>(1) Bu maddenin y\u00fcr\u00fcrl\u00fck tarihinden itibaren \u0130BKB’ye veya DAB’a ba\u011flanan ihracat bedellerinin en az %25’i<\/strong> \u0130BKB’yi veya DAB’\u0131 d\u00fczenleyen bankaya sat\u0131l\u0131r.<\/td><\/tr>
Bu bedeller bankaca Merkez Bankas\u0131 taraf\u0131ndan ilan edilen ve i\u015flem g\u00fcn\u00fc i\u00e7in ge\u00e7erli d\u00f6viz al\u0131\u015f kuru \u00fczerinden ayn\u0131 g\u00fcn Merkez Bankas\u0131na sat\u0131l\u0131r ve Merkez Bankas\u0131n\u0131n banka nezdindeki hesab\u0131na aktar\u0131l\u0131r.<\/td>Bu bedeller bankaca Merkez Bankas\u0131 taraf\u0131ndan ilan edilen ve i\u015flem g\u00fcn\u00fc i\u00e7in ge\u00e7erli d\u00f6viz al\u0131\u015f kuru \u00fczerinden ayn\u0131 g\u00fcn Merkez Bankas\u0131na sat\u0131l\u0131r ve Merkez Bankas\u0131n\u0131n banka nezdindeki hesab\u0131na aktar\u0131l\u0131r.<\/td><\/tr>
S\u00f6z konusu tutar\u0131n tam kar\u015f\u0131l\u0131\u011f\u0131 banka taraf\u0131ndan ihracat\u00e7\u0131ya T\u00fcrk paras\u0131 olarak \u00f6denir.<\/td>S\u00f6z konusu tutar\u0131n tam kar\u015f\u0131l\u0131\u011f\u0131 banka taraf\u0131ndan ihracat\u00e7\u0131ya T\u00fcrk paras\u0131 olarak \u00f6denir.<\/td><\/tr>
Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren Ek Madde 1 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/td>Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren Ek Madde 2 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130HRACAT BEDELLER\u0130N\u0130N TCMB’YE SATI\u015e ZORUNLULU\u011eUNA \u0130L\u0130\u015eK\u0130N ORAN %30’DAN %25’E D\u00dc\u015e\u00dcR\u00dcLM\u00dc\u015eT\u00dcR Sirk\u00fcler No: 2025\/35 \u0130stanbul, 03.03.2025 \u0130HRACAT BEDELLER\u0130N\u0130N TCMB’YE SATI\u015e ZORUNLULU\u011eUNA \u0130L\u0130\u015eK\u0130N ORAN %30’DAN %25’E D\u00dc\u015e\u00dcR\u00dcLM\u00dc\u015eT\u00dcR 2022\/008 say\u0131l\u0131 Sirk\u00fclerimizde duyurdu\u011fumuz \u00fczere; Merkez Bankas\u0131 (TCMB) taraf\u0131ndan yay\u0131nlanan \u0130hracat Genelgesinin Ek: 1 inci maddesiyle, \u0130BKB’ye veya DAB’a ba\u011flanan ihracat bedellerinin en az %25’inin \u0130BKB’yi veya DAB’\u0131 d\u00fczenleyen bankaya…<\/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":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1027"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1027"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1027\/revisions"}],"predecessor-version":[{"id":1028,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1027\/revisions\/1028"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}