{"id":18965,"date":"2018-04-10T07:54:00","date_gmt":"2018-04-10T07:54:00","guid":{"rendered":"https:\/\/v3.aysegulzengin.av.tr\/?p=18965"},"modified":"2023-11-03T07:23:20","modified_gmt":"2023-11-03T07:23:20","slug":"sozlesmelerde-bedelin-tl-olarak-belirlenmesine-iliskin-duzenleme","status":"publish","type":"post","link":"https:\/\/aysegulzengin.av.tr\/tr\/sozlesmelerde-bedelin-tl-olarak-belirlenmesine-iliskin-duzenleme\/","title":{"rendered":"S\u00f6zle\u015fmelerde Bedelin TL Olarak Belirlenmesine \u0130li\u015fkin D\u00fczenleme"},"content":{"rendered":"\t\t
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\u00dc<\/span><\/p>\n

lkemizin son zamanlarda i\u00e7inde bulundu\u011fu genel ekonomik durum ve d\u00f6viz kurlar\u0131ndaki y\u00fcksek oranl\u0131 art\u0131\u015f yeni d\u00fczenlemeler yap\u0131lmas\u0131n\u0131 mecburi k\u0131lm\u0131\u015ft\u0131r. Bu sebeple, T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda Karar’da yap\u0131lan 12.09.2018 tarihli de\u011fi\u015fiklik ile \u00a0T\u00fcrkiye’de yerle\u015fik ki\u015filerin her t\u00fcrl\u00fc kiralama, i\u015f, hizmet ve eser s\u00f6zle\u015fmelerinde bedelin TL olarak belirlenmesi zorunlu k\u0131l\u0131narak 6.10.2018 tarihinde yay\u0131mlanan 30557 say\u0131l\u0131 Tebli\u011f ile de konunun detaylar\u0131 belirlenmi\u015ftir.<\/p>\n

Kimler, \u00a0s\u00f6zle\u015fme bedelini TL olarak belirlemek zorundad\u0131r?<\/h5>\n

\u0130lgili de\u011fi\u015fiklik ve 30557 say\u0131l\u0131 tebli\u011f ile, d\u00fczenlemenin muhattab\u0131 olarak ”T\u00fcrkiye’de yerle\u015fik ki\u015filer” ibaresi kullan\u0131lm\u0131\u015ft\u0131r. Bu ibare, yurt d\u0131\u015f\u0131nda i\u015f\u00e7i, serbest meslek ve m\u00fcstakil i\u015f sahibi T\u00fcrk vatanda\u015flar\u0131 dahil T\u00fcrkiye’de kanuni yerle\u015fim yeri bulunan ger\u00e7ek ve t\u00fczel ki\u015fileri kapsamaktad\u0131r. Tebli\u011f metninde, ”T\u00fcrkiye’de yerle\u015fik ki\u015filer” in ”kendi aralar\u0131nda” d\u00fczenleyecekleri s\u00f6zle\u015fme bedeline ili\u015fkin d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r. Bu d\u00fczenlemeden s\u00f6zle\u015fme taraflar\u0131ndan birinin T\u00fcrkiye’de yerle\u015fik ki\u015fi olmamas\u0131 durumunda s\u00f6zle\u015fme bedelini TL olarak belirleme zorunlulu\u011fu bulunmad\u0131\u011f\u0131 anlam\u0131 \u00e7\u0131kmaktad\u0131r<\/p>\n

Hangi s\u00f6zle\u015fmeler d\u00fczenleme kapsam\u0131ndad\u0131r?<\/h5>\n

Yurti\u00e7inde yer alan gayrimenkullere ili\u015fkin, konut ve \u00e7at\u0131l\u0131 i\u015fyeri dahil, sat\u0131\u015f ve kiralama s\u00f6zle\u015fme bedelleri ile bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden kararla\u015ft\u0131rma yasa\u011f\u0131 getirilmi\u015ftir.<\/p>\n

Yurtd\u0131\u015f\u0131nda ifa edilecekler hari\u00e7 olmak \u00fczere i\u015f s\u00f6zle\u015fmelerinde ve dan\u0131\u015fmanl\u0131k, arac\u0131l\u0131k ve ta\u015f\u0131mac\u0131l\u0131k dahil t\u00fcm hizmet s\u00f6zle\u015fmelerinde de yine s\u00f6zle\u015fme bedeli ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden kararla\u015ft\u0131rma yasa\u011f\u0131 getirilmi\u015ftir. Ancak hizmet s\u00f6zle\u015fmeleri bak\u0131m\u0131ndan, T\u00fcrk vatanda\u015f\u0131 olmayan ki\u015filerin taraf oldu\u011fu hizmet s\u00f6zle\u015fmeleri, ihracat, transit ticaret ve d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetler kapsam\u0131nda yap\u0131lacak hizmet s\u00f6zle\u015fmeleri kapsam d\u0131\u015f\u0131 b\u0131rak\u0131lm\u0131\u015ft\u0131r. Yine T\u00fcrkiye d\u0131\u015f\u0131nda verilecek hizmetlere ve T\u00fcrkiye’de ba\u015flay\u0131p yurtd\u0131\u015f\u0131nda sonlanan ya da yurtd\u0131\u015f\u0131nda ba\u015flay\u0131p T\u00fcrkiye’de sonlanan elektronik haberle\u015fmeye ili\u015fkin hizmet s\u00f6zle\u015fmeleri de kapsam d\u0131\u015f\u0131 b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Gemilere ili\u015fkin in\u015fa, tamir ve bak\u0131m d\u0131\u015f\u0131nda kalan t\u00fcm eser s\u00f6zle\u015fmeleri ile i\u015f makineleri dahil ta\u015f\u0131t sat\u0131\u015f ve kiralama s\u00f6zle\u015fme bedelleri ve bu s\u00f6zle\u015fmelerden kaynaklanan di\u011fer \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini d\u00f6viz cinsinden kararla\u015ft\u0131rma yasa\u011f\u0131 getirilmi\u015ftir.<\/p>\n

Tebli\u011fde yer alan d\u00fczenlemeler, serbest b\u00f6lgelerde yap\u0131lacak yukar\u0131daki kapsam dahilinde olan s\u00f6zle\u015fmeleri kapsamakla birlikte, menkul sat\u0131\u015f ve kiralama s\u00f6zle\u015fmeleri, finansal kiralama(leasing) ve ”yurtd\u0131\u015f\u0131nda \u00fcretilen” yaz\u0131l\u0131mlar\u0131n sat\u0131\u015f, lisans ve hizmet s\u00f6zle\u015fmeleri i\u00e7in s\u00f6zle\u015fme bedelini d\u00f6viz cinsinden belirleme zorunlulu\u011fu bulunmad\u0131\u011f\u0131n\u0131 belirtmemiz gerekir.<\/p>\n

De\u011fi\u015fiklikten \u00d6nce D\u00f6viz Cinsinden Belirlenen S\u00f6zle\u015fmelerin TL Cinsinden Bedeli Nas\u0131l Belirlenecektir?<\/h5>\n

\u00d6ncelikle, T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda Karar’da yap\u0131lan 12.09.2018 tarihli de\u011fi\u015fiklikten \u00f6nce bedeli d\u00f6viz cinsinden belirlenmi\u015f olan s\u00f6zle\u015fmelerin, karar\u0131n yay\u0131m tarihi olan 12.09.2018 tarihinden itibaren 30(otuz) g\u00fcn i\u00e7inde TL \u00fczerinden d\u00fczenlenerek de\u011fi\u015ftirilmesi zorunlu k\u0131l\u0131nm\u0131\u015ft\u0131r. Ancak bu de\u011fi\u015fikli\u011fin ne \u015fekilde yap\u0131laca\u011f\u0131 ve s\u00f6zle\u015fme bedelini TL’ye \u00e7evirirken hangi kur \u00fczerinden hesaplama yap\u0131laca\u011f\u0131 ilgili kanunda d\u00fczenlenmedi\u011finden uygulamada reaksiyon al\u0131namam\u0131\u015ft\u0131r. 06.10.2018 tarihli Tebli\u011f ise bu sorular\u0131n cevaplar\u0131n\u0131 vermi\u015ftir.<\/p>\n

Tebli\u011f’e g\u00f6re, bedeli d\u00f6viz cinsinden belirlenemeyecek s\u00f6zle\u015fmelerde yer alan d\u00f6viz bedellerinin TL olarak ne kadar kabul edilece\u011fi konusunda \u00f6ncelikli olarak taraflar\u0131n mutabakata varmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu kapsamda, taraflar\u0131n kar\u015f\u0131l\u0131kl\u0131 olarak TL \u00fczerinden bir bedel belirlemesi ve mutabakata varmas\u0131 halinde, bu bedel \u00fczerinden s\u00f6zle\u015fme devam edecektir. Ancak, taraflar\u0131n mutabakata varamamas\u0131 halinde ise, s\u00f6zle\u015fme bedeli olan d\u00f6vizin 02.01.2018 tarihli TCMB efektif sat\u0131\u015f kuru kullan\u0131larak hesaplanan TL de\u011feri, 02.01.2018 tarihinden s\u00f6zle\u015fmenin de\u011fi\u015ftirildi\u011fi tarihe kadarki her ay i\u00e7in T\u00dc\u0130K t\u00fcketici fiyat endeksi(T\u00dcFE) oran\u0131nda artt\u0131r\u0131lmas\u0131 ile belirlenecektir.<\/p>\n

Kira s\u00f6zle\u015fmelerinde d\u00f6vize endeksli olarak belirlenen s\u00f6zle\u015fme bedelinin TL olarak yeniden d\u00fczenlenmesi halinde, yeni s\u00f6zle\u015fme bedelinin 2(iki) y\u0131ll\u0131k s\u00fcre i\u00e7in TL olarak belirlenebilece\u011fini ayr\u0131ca belirtmemiz gerekir.<\/p>\n

.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

\u00dc lkemizin son zamanlarda i\u00e7inde bulundu\u011fu genel ekonomik durum ve d\u00f6viz kurlar\u0131ndaki y\u00fcksek oranl\u0131 art\u0131\u015f yeni d\u00fczenlemeler yap\u0131lmas\u0131n\u0131 mecburi k\u0131lm\u0131\u015ft\u0131r. Bu sebeple, T\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda Karar’da yap\u0131lan 12.09.2018…<\/p>\n","protected":false},"author":1,"featured_media":19233,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[189],"tags":[],"class_list":["post-18965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makaleler"],"_links":{"self":[{"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/18965","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=18965"}],"version-history":[{"count":5,"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/18965\/revisions"}],"predecessor-version":[{"id":19230,"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/18965\/revisions\/19230"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/media\/19233"}],"wp:attachment":[{"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=18965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=18965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aysegulzengin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=18965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}