{"id":1077,"date":"2025-11-13T20:33:21","date_gmt":"2025-11-13T20:33:21","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1077"},"modified":"2025-11-13T20:33:21","modified_gmt":"2025-11-13T20:33:21","slug":"sirkuler-no-2025-058-finansal-faaliyet-harclari-artirilmistir","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-058-finansal-faaliyet-harclari-artirilmistir\/","title":{"rendered":"Sirk\u00fcler No: 2025\/058 F\u0130NANSAL FAAL\u0130YET HAR\u00c7LARI ARTIRILMI\u015eTIR"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><strong>F\u0130NANSAL FAAL\u0130YET HAR\u00c7LARI ARTIRILMI\u015eTIR<\/strong><br><br>10382 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile (RG: 09.09.2025\/33012) Har\u00e7lar Kanununa ba\u011fl\u0131 (8) say\u0131l\u0131 tarifenin \u201cXI- Finansal faaliyet har\u00e7lar\u0131\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde yer alan maktu har\u00e7 tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015ftir. Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. (De\u011fi\u015ftirilmeden \u00f6nceki tutarlar parantez i\u00e7inde sunulmu\u015ftur.)<br><br>XI- Finansal faaliyet har\u00e7lar\u0131<br><br>1. Banka kurulu\u015f ve faaliyet izin belgeleri:<br><br>a) T\u00fcrkiye&#8217;de kurulan bankalar ile yabanc\u0131 bankalarca T\u00fcrkiye&#8217;de a\u00e7\u0131lan Merkez \u015eubelere ili\u015fkin izin belgeleri (her y\u0131l i\u00e7in)&nbsp;<strong>(10.920.660,00 TL)<\/strong>&nbsp;(\u00d6nceki 7.280.437,60)<br><br>b) Serbest b\u00f6lgelerde faaliyet g\u00f6stermek \u00fczere kurulan bankalar ve a\u00e7\u0131lan yabanc\u0131 banka \u015fubelerine ili\u015fkin belgeler (her banka, her \u015fube ve her y\u0131l i\u00e7in)&nbsp;<strong>(10.920.660,00 TL)<\/strong>&nbsp;(\u00d6nceki 7.280.437,60)<br><br>&nbsp;c) B\u00fct\u00fcn bankalar\u0131n, serbest b\u00f6lgelerdekiler de dahil olmak \u00fczere a\u00e7\u0131lan \u015fubeleri (yabanc\u0131 bankalarca serbest b\u00f6lgelerde a\u00e7\u0131lan \u015fubeler hari\u00e7) i\u00e7in d\u00fczenlenen belgeler (her \u015fube ve her y\u0131l i\u00e7in, \u015fube a\u00e7\u0131l\u0131\u015f\u0131nda \u015fubenin a\u00e7\u0131ld\u0131\u011f\u0131 ay kesri tam ay say\u0131lmak suretiyle takvim y\u0131l\u0131n\u0131n kalan ay s\u00fcresine isabet eden har\u00e7 tahsil edilir.) bir \u00f6nceki takvim y\u0131l\u0131 ba\u015f\u0131ndaki n\u00fcfusa g\u00f6re;<br><br>N\u00fcfusu 5.000&#8217;e kadar olan belediyelerde&nbsp;<strong>(655.230,00 TL)<\/strong>&nbsp;(\u00d6nceki 436.818,40)<br><br>N\u00fcfusu 5.000 ila 25.000 aras\u0131nda olan belediyelerde&nbsp;<strong>(1.965.710,00 TL)<\/strong>&nbsp;(\u00d6nceki 1.310.472,40)<br><br>N\u00fcfusu 25.000&#8217;den fazla olan belediyeler ile serbest b\u00f6lge s\u0131n\u0131rlar\u0131 i\u00e7inde&nbsp;<strong>(2.620.955,00 TL)<\/strong>&nbsp;(\u00d6nceki 1.747.302,50)<br><br>2- &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;.<br><br>3- Sermaye piyasas\u0131nda arac\u0131l\u0131k yapan kurumlara verilen yetki belgeleri (Her belge i\u00e7in ayr\u0131 olmak \u00fczere) (Her y\u0131l i\u00e7in)&nbsp;<strong>(1.618.205,00 TL)<\/strong>&nbsp;(\u00d6nceki 1.078.803,20)<br><br>4- Yat\u0131r\u0131m ortakl\u0131\u011f\u0131 kurma ve faaliyet izin belgeleri&nbsp;<strong>(1.618.205,00 TL)<\/strong>&nbsp;(\u00d6nceki 1.078.803,20)<br><br>5- Finansal kiralama \u015firketleri kurulu\u015f izin belgeleri:<br><br>a) Finansal kiralama \u015firketleri kurulu\u015f izin belgeleri (Her y\u0131l i\u00e7in)&nbsp;<strong>(1.618.205,00 TL)<\/strong>&nbsp;(\u00d6nceki 1.078.803,20)<br><br>b) Finansal kiralama \u015firketlerinin, serbest b\u00f6lgelerdekiler de dahil olmak \u00fczere a\u00e7acaklar\u0131 \u015fubeler i\u00e7in d\u00fczenlenen belgeler (Her \u015fube i\u00e7in)&nbsp;<strong>(809.095,00 TL)<\/strong>&nbsp;(\u00d6nceki 539.394,50)<br><br>6- Faktoring \u015firketleri kurulu\u015f izin belgeleri:<br><br>a) Faktoring \u015firketleri kurulu\u015f izin belgeleri (Her y\u0131l i\u00e7in)&nbsp;<strong>(1.618.205,00 TL)<\/strong>&nbsp;(\u00d6nceki 1.078.803,20)<br><br>b) Faktoring \u015firketlerinin, serbest b\u00f6lgelerdekiler de dahil olmak \u00fczere a\u00e7acaklar\u0131 \u015fubeler i\u00e7in d\u00fczenlenen belgeler (Her \u015fube i\u00e7in)&nbsp;<strong>(809.095,00 TL)<\/strong>&nbsp;(\u00d6nceki 539.394,50)<br><br>7- Yetkili m\u00fcesseseler (D\u00f6viz b\u00fcfeleri)kurulu\u015f izin belgeleri:<br><br>&nbsp;a) Yetkili m\u00fcesseseler (D\u00f6viz b\u00fcfeleri) kurulu\u015f izin belgeleri (Her y\u0131l i\u00e7in)&nbsp;<strong>(754.770,00 TL)<\/strong>&nbsp;(\u00d6nceki 503.179,10)<br><br>&nbsp;b) Yetkili m\u00fcesseselerin (D\u00f6viz b\u00fcfeleri) a\u00e7acaklar\u0131 \u015fubeler i\u00e7in d\u00fczenlenen belgeler&nbsp;<strong>(377.375,00 TL)<\/strong>&nbsp;(\u00d6nceki 251.580,40)<br><br>&nbsp;8. a) Sigorta \u015firketleri kurulu\u015f izin belgeleri (Her y\u0131l i\u00e7in)&nbsp;<strong>(4.045.580,00 TL)<\/strong>&nbsp;(\u00d6nceki 2.697.053,10)<br><br>b)&nbsp; Emeklilik \u015firketleri kurulu\u015f izin belgeleri (Her y\u0131l i\u00e7in)&nbsp;<strong>(2.847.530,00 TL)<\/strong>&nbsp;(\u00d6nceki 1.898.351,70)<br><br>&nbsp;(a) ve (b) bentlerinde yer alan \u015firket kurulu\u015f izin belgelerinin her ikisini de alanlardan, izin belgelerinin al\u0131nd\u0131\u011f\u0131 y\u0131ldan sonraki y\u0131llarda, bu belgelere ait har\u00e7lardan sadece y\u00fcksek olan\u0131 al\u0131n\u0131r.<br><br>9- Di\u011fer finansal kurumlara ili\u015fkin belgeler:<br><br>a) Di\u011fer finansal kurumlar kurulu\u015f ve faaliyet izin belgeleri (Her y\u0131l i\u00e7in)&nbsp;<strong>(1.618.205,00 TL)<\/strong>&nbsp;(\u00d6nceki 1.078.803,20)<br><br>(Di\u011fer finansal kurumlar, yukar\u0131da belirtilen kurumlar\u0131n d\u0131\u015f\u0131nda kalan, ancak finansal hizmet vermek \u00fczere kurulu\u015fu veya faaliyetleri yetkili kamu mercilerinin iznine tabi ger\u00e7ek ve t\u00fczel ki\u015filerdir.)<br><br>b)&nbsp; (a) f\u0131kras\u0131nda belirtilen kurulu\u015flar\u0131n a\u00e7acaklar\u0131 \u015fubelerle ilgili izin belgeleri(Her \u015fube i\u00e7in)&nbsp;<strong>(809.095,00 TL)<\/strong>&nbsp;(\u00d6nceki 539.394,50)<br><br>Sayg\u0131lar\u0131m\u0131zla<br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>F\u0130NANSAL FAAL\u0130YET HAR\u00c7LARI ARTIRILMI\u015eTIR 10382 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile (RG: 09.09.2025\/33012) Har\u00e7lar Kanununa ba\u011fl\u0131 (8) say\u0131l\u0131 tarifenin \u201cXI- Finansal faaliyet har\u00e7lar\u0131\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde yer alan maktu har\u00e7 tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015ftir. Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. (De\u011fi\u015ftirilmeden \u00f6nceki tutarlar parantez i\u00e7inde sunulmu\u015ftur.) XI- Finansal faaliyet har\u00e7lar\u0131 1. Banka kurulu\u015f ve faaliyet izin belgeleri: a)&#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":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1077"}],"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=1077"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1077\/revisions"}],"predecessor-version":[{"id":1078,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1077\/revisions\/1078"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}