İhracat Bedelinin Yurda Getirilmesi: Tarihsel Süreç ve TCMB’ye Satış Oranının %40’tan %30’a Düşürülmesi
Bilindiği üzere ihracat bedellerinin yurda getirilmesi uygulaması, Türk parasının kıymetinin korunması gayesiyle getirilen yasal yükümlülüklerden biridir. Böylelikle ihraç edilen mal ve hizmetlerin karşılığını oluşturan ekonomik değerin yurtta kalması amaçlanmaktadır. Ülkemizdeki tarihsel arka planına baktığımızda 08.02.2008 tarihli Resmi Gazete’de yayımlanan 2008/13186 sayılı Türk Parası Kıymetini Koruma Hakkında 32 Sayılı Kararda Değişiklik Yapılmasına Dair Karar ile ticari amaçlarla ihraç edilen malların bedellerinin ihracatçılar tarafından yurda getirilerek bankalar aracılığıyla Türk Lirası (TL) cinsinden olması halinde tevsiki, döviz cinsinden olması halinde ise satılması zorunluluğu kaldırılarak 08.02.2008’ten itibaren ihracat bedellerinin tasarrufu serbest bırakılmıştır. Akabinde 10 yılı aşkın bir serbestliğin ardından 04.09.2018 tarihli Resmi Gazete’de yayımlanan “Türk Parası Kıymetini Koruma Hakkında 32 Sayılı Karara İlişkin Tebliğ (İhracat Bedelleri Hakkında Tebliğ No:2018-32/48)” ile ihracat bedellerinin yurda getirilmesine dair kurallar yeniden düzenlenmiş olup; “Türkiye’de yerleşik kişiler tarafından gerçekleştirilen ihracat işlemlerine ilişkin bedeller, ithalatçının ödemesini müteakip doğrudan ve gecikmeksizin ihracata aracılık eden bankaya transfer edilir veya getirilir. Bedellerin yurda getirilme süresi fiili ihraç tarihinden itibaren 180 günü geçemez. Söz konusu bedellerin en az %80’inin bir bankaya satılması zorunludur.” hükmü getirilmiştir. İhracat bedeli dövizlerin yurda getirilmesi ve getirilen dövizin bankalara satışına ilişkin uygulama süresi 2019-32/53 ve 2019-32/55 no’lu Tebliğler ile 6’şar ay uzatılmıştır. Detaylı bilgi için 06.09.2018 tarihli yazımıza ve 02.04.2019 tarihli yazımıza üzerine tıklayarak ulaşabilirsiniz.
Söz konusu düzenlemeye dair Türkiye Cumhuriyet Merkez Bankası (TCMB) tarafından 06.11.2018 tarihinde yayımlanan İhracat Genelgesi’nin 8. maddesinde de aynı sonucu doğuran ifadelere yer verilmekle birlikte TCMB’ye satış zorunluğu getiren bir hüküm bulunmamaktaydı. Devamında 31.12.2019 tarihli Resmi Gazete’de yayımlanan 2019-32/56 Sayılı Değişiklik Tebliği ile ihracat bedellerinin Türkiye’ye getirilmesi uygulaması kalıcı hale getirilirken, anılan bedellerin en az %80’inin bankaya satılması zorunluluğu kaldırılmıştır. Bunun yanı sıra TCMB’nin internet sitesinde yayımlanan ihracat bedellerinin yurda getirilmesine dair 06.11.2018 tarihli İhracat Genelgesi yayımdan kaldırılarak 16.01.2020 tarihinde yeni “İhracat Genelgesi” yayımlanmış ve akabinde Hazine ve Maliye Bakanlığı’nın 31.12.2021 tarihli Talimatı ile dahil edilen “İhracat Bedellerinin Merkez Bankasına Satışı” başlıklı Ek Madde 1 ile ihracat bedellerinin bankaya satılması uygulaması tekrar getirilmiştir. Bu doğrultuda 03.01.2022 tarihinden itibaren yürürlüğe giren Ek Madde 1 uyarınca yurda getirilen ihracat bedellerinin “İhracat Bedeli Kabul Belgesi” (İBKB) veya “Döviz Alım Belgesi”ne (DAB) bağlanması ve bedelin %25’nin ilgili Banka üzerinden TCMB’ satılması ve bunun TL karşılığının ihracatçı firmanın banka hesabına aktarılması şeklinde bir düzenlemeye gidilmiştir. Devamında Hazine ve Maliye Bakanlığının 15.04.2022 tarihli Talimatı ile ”TCMB İhracat Genelgesi’ndeki Ek Madde 1’de yapılan değişiklikle 18.04.2022 tarihinden itibaren yürürlüğe girmek üzere ihracat bedellerinin TCMB’ye satılma zorunluluğu %25’den %40’a yükseltilmiştir.
Bu kez, Hazine ve Maliye Bakanlığı’nın “07.06.2024 Tarih ve 3187388 Sayılı Yazısı” ile İhracat Genelgesi’nde değişiklik yapılarak ihracat bedellerinin İBKB’ye veya DAB’a bağlanması gereken oran 10.06.2024 tarihinden itibaren yürürlüğe girmek üzere %40’tan %30’a düşürülmüştür.
Bu değişiklikle;
- 10.06.2024 tarihinden itibaren, İBKB’ye veya DAB’a bağlanan ihracat bedellerinin %30’u İBKB’yi veya DAB’ı düzenleyen bankaya satılacaktır.
- Fiili ihracat 10.06.2024 tarihinden önce gerçekleştirilmiş olsa dahi, 10.06.2024 tarihinden itibaren İBKB’ye veya DAB’a bağlanan ihracat bedellerinde en az satış zorunluluğu %30 olarak uygulanacaktır.
- Bu bedeller bankaca TCMB tarafından ilan edilen ve işlem günü için geçerli döviz alış kuru üzerinden aynı gün TCMB’ye satılacak ve TCMB’nin banka nezdindeki hesabına aktarılacaktır.
- Söz konusu tutarın tam karşılığı banka tarafından ihracatçıya TL olarak ödenecektir.
Saygılarımızla,
Vahdet Deniz AKÇAOĞLU
“UYARI: Bu çalışmada yer alan görüşler, yazarın kendi görüşleri olup, çalıştığı kurumun görüşlerini yansıtmamaktadır. Bu yazı yalnızca bilgilendirme amacıyla yayımlanmış olup, herhangi bir hukuki görüş, yönlendirme ve tavsiye içermemektedir. Ayrıca, bilgiler yazının hazırlandığı tarihteki mevzuat göz önünde bulundurularak verilmiş olup, yazı içeriği aradan geçen zaman içerisinde mevzuat değişiklikleri ve ilgili kurumların konu hakkındaki görüşleri çerçevesinde güncelliğini yitirmiş olabilir.”
Makalenin yazarı Vahdet Deniz AKÇAOĞLU, 2007 – 2009 yılları arasında özel bir bankanın İç Kontrol Merkezi Başkanlığı’nda Denetçi olarak, 2009 yılından 2018 yılına kadar aynı bankanın Uyum Başkanlığı’nda Ürün ve Hizmetler Uyum Kontrol Yöneticisi olarak görev yaptı. 2019 yılından itibaren de İç Kontrol ve Uyum Başkanlığı’nda Etik ve Mevzuat Takip Yöneticisi olarak görev yapmaktadır. Bankacılık ve sermaye piyasası mevzuatı ile kurumsal yönetim, etik, iç sistemler konuları başta olmak üzere banka ve finans kurumlarını ilgilendiren her türlü mevzuat üzerinde çalışmaktadır.
Dear procompliance.net Admin! this is Eric and I ran across procompliance.net a few minutes ago.
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I’m on the internet a lot and I look at a lot of business websites.
Like yours, many of them have great content.
But all too often, they come up short when it comes to engaging and connecting with anyone who visits.
I get it – it’s hard. Studies show 7 out of 10 people who land on a site, abandon it in moments without leaving even a trace. You got the eyeball, but nothing else.
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Eric
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CLICK HERE https://rushleadgeneration.com to try Talk With Web Visitor now.
If you’d like to unsubscribe click here https://rushleadgeneration.com/unsubscribe.aspx?d=procompliance.net
Hi procompliance.net Administrator! this is Eric and I ran across procompliance.net a few minutes ago.
Looks great… but now what?
By that I mean, when someone like me finds your website – either through Search or just bouncing around – what happens next? Do you get a lot of leads from your site, or at least enough to make you happy?
Honestly, most business websites fall a bit short when it comes to generating paying customers. Studies show that 70% of a site’s visitors disappear and are gone forever after just a moment.
Here’s an idea…
How about making it really EASY for every visitor who shows up to get a personal phone call you as soon as they hit your site…
You can –
Web Visitors Into Leads is a software widget that’s works on your site, ready to capture any visitor’s Name, Email address and Phone Number. It signals you the moment they let you know they’re interested – so that you can talk to that lead while they’re literally looking over your site.
CLICK HERE https://rushleadgeneration.com to try out a Live Demo with Web Visitors Into Leads now to see exactly how it works.
You’ll be amazed – the difference between contacting someone within 5 minutes versus a half-hour or more later could increase your results 100-fold.
It gets even better… once you’ve captured their phone number, with our new SMS Text With Lead feature, you can automatically start a text (SMS) conversation.
That way, even if you don’t close a deal right away, you can follow up with text messages for new offers, content links, even just how you doing? notes to build a relationship.
Pretty sweet – AND effective.
CLICK HERE https://rushleadgeneration.com to discover what Web Visitors Into Leads can do for your business.
You could be converting up to 100X more leads today!
Eric
PS: Web Visitors Into Leads offers a FREE 14 days trial – and it even includes International Long Distance Calling.
You have customers waiting to talk with you right now… don’t keep them waiting.
CLICK HERE https://rushleadgeneration.com to try Web Visitors Into Leads now.
If you’d like to unsubscribe click here https://rushleadgeneration.com/unsubscribe.aspx?d=procompliance.net
To the procompliance.net Admin. my name’s Eric and I just ran across your website at procompliance.net…
I found it after a quick search, so your SEO’s working out…
Content looks pretty good…
One thing’s missing though…
A QUICK, EASY way to connect with you NOW.
Because studies show that a web lead like me will only hang out a few seconds – 7 out of 10 disappear almost instantly, Surf Surf Surf… then gone forever.
I have the solution:
Web Visitors Into Leads is a software widget that’s works on your site, ready to capture any visitor’s Name, Email address and Phone Number. You’ll know immediately they’re interested and you can call them directly to TALK with them – literally while they’re still on the web looking at your site.
CLICK HERE https://rushleadgeneration.com to try out a Live Demo with Web Visitors Into Leads now to see exactly how it works and even give it a try… it could be huge for your business.
Plus, now that you’ve got that phone number, with our new SMS Text With Lead feature, you can automatically start a text (SMS) conversation pronto… which is so powerful, because connecting with someone within the first 5 minutes is 100 times more effective than waiting 30 minutes or more later.
The new text messaging feature lets you follow up regularly with new offers, content links, even just follow up notes to build a relationship.
Everything I’ve just described is extremely simple to implement, cost-effective, and profitable.
CLICK HERE https://rushleadgeneration.com to discover what Web Visitors Into Leads can do for your business, potentially converting up to 100X more eyeballs into leads today!
Eric
PS: Web Visitors Into Leads offers a FREE 14 days trial – and it even includes International Long Distance Calling.
You have customers waiting to talk with you right now… don’t keep them waiting.
CLICK HERE https://rushleadgeneration.com to try Web Visitors Into Leads now.
If you’d like to unsubscribe click here https://rushleadgeneration.com/unsubscribe.aspx?d=procompliance.net
Dear, Eric here with a quick thought about your website procompliance.net Admin!
I’m on the internet a lot and I look at a lot of business websites.
Like yours, many of them have great content.
But all too often, they come up short when it comes to engaging and connecting with anyone who visits.
I get it – it’s hard. Studies show 7 out of 10 people who land on a site, abandon it in moments without leaving even a trace. You got the eyeball, but nothing else.
Here’s a solution for you…
Web Visitor is a software widget that’s works on your site, ready to capture any visitor’s Name, Email address and Phone Number. You’ll know immediately they’re interested and you can call them directly to talk with them literally while they’re still on the web looking at your site.
CLICK HERE https://rushleadgeneration.com to try out a Live Demo with Web Visitor now to see exactly how it works.
It could be huge for your business – and because you’ve got that phone number, with our new SMS Text With Lead feature, you can automatically start a text (SMS) conversation – immediately… and contacting someone in that 5 minute window is 100 times more powerful than reaching out 30 minutes or more later.
Plus, with text messaging you can follow up later with new offers, content links, even just follow up notes to keep the conversation going.
Everything I’ve just described is extremely simple to implement, cost-effective, and profitable.
CLICK HERE https://rushleadgeneration.com to discover what Web Visitor can do for your business.
You could be converting up to 100X more eyeballs into leads today!
Eric
PS: Web Visitor offers a FREE 14 days trial – and it even includes International Long Distance Calling.
You have customers waiting to talk with you right now… don’t keep them waiting.
CLICK HERE https://rushleadgeneration.com to try Talk With Web Visitor now.
If you’d like to unsubscribe click here https://rushleadgeneration.com/unsubscribe.aspx?d=procompliance.net
Hello,
My name is Eric and unlike a lot of emails you might get, I wanted to instead provide you with a word of encouragement – Congratulations
What for?
Part of my job is to check out websites and the work you’ve done with procompliance.net Admin definitely stands out.
It’s clear you took building a website seriously and made a real investment of time and resources into making it top quality.
There is, however, a catch… more accurately, a question…
So when someone like me happens to find your site – maybe at the top of the search results (nice job BTW) or just through a random link, how do you know?
More importantly, how do you make a connection with that person?
Studies show that 7 out of 10 visitors don’t stick around – they’re there one second and then gone with the wind.
Here’s a way to create INSTANT engagement that you may not have known about…
Web Visitor is a software widget that’s works on your site, ready to capture any visitor’s Name, Email address and Phone Number. It lets you know INSTANTLY that they’re interested – so that you can talk to that lead while they’re literally checking out procompliance.net.
CLICK HERE http://rushleadgeneration.com to try out a Live Demo with Web Visitor now to see exactly how it works.
It could be a game-changer for your business – and it gets even better… once you’ve captured their phone number, with our new SMS Text With Lead feature, you can automatically start a text (SMS) conversation – immediately (and there’s literally a 100X difference between contacting someone within 5 minutes versus 30 minutes.)
Plus then, even if you don’t close a deal right away, you can connect later on with text messages for new offers, content links, even just follow up notes to build a relationship.
Everything I’ve just described is simple, easy, and effective.
CLICK HERE http://rushleadgeneration.com to discover what Web Visitor can do for your business.
You could be converting up to 100X more leads today!
Eric
PS: Web Visitor offers a FREE 14 days trial – and it even includes International Long Distance Calling.
You have customers waiting to talk with you right now… don’t keep them waiting.
CLICK HERE http://rushleadgeneration.com to try Web Visitor now.
If you’d like to unsubscribe click here http://rushleadgeneration.com/unsubscribe.aspx?d=procompliance.net
To the procompliance.net Owner! my name’s Eric and I just ran across your website at procompliance.net…
I found it after a quick search, so your SEO’s working out…
Content looks pretty good…
One thing’s missing though…
A QUICK, EASY way to connect with you NOW.
Because studies show that a web lead like me will only hang out a few seconds – 7 out of 10 disappear almost instantly, Surf Surf Surf… then gone forever.
I have the solution:
Web Visitors Into Leads is a software widget that’s works on your site, ready to capture any visitor’s Name, Email address and Phone Number. You’ll know immediately they’re interested and you can call them directly to TALK with them – literally while they’re still on the web looking at your site.
CLICK HERE https://blazeleadgeneration.com to try out a Live Demo with Web Visitors Into Leads now to see exactly how it works and even give it a try… it could be huge for your business.
Plus, now that you’ve got that phone number, with our new SMS Text With Lead feature, you can automatically start a text (SMS) conversation pronto… which is so powerful, because connecting with someone within the first 5 minutes is 100 times more effective than waiting 30 minutes or more later.
The new text messaging feature lets you follow up regularly with new offers, content links, even just follow up notes to build a relationship.
Everything I’ve just described is extremely simple to implement, cost-effective, and profitable.
CLICK HERE https://blazeleadgeneration.com to discover what Web Visitors Into Leads can do for your business, potentially converting up to 100X more eyeballs into leads today!
Eric
PS: Web Visitors Into Leads offers a FREE 14 days trial – and it even includes International Long Distance Calling.
You have customers waiting to talk with you right now… don’t keep them waiting.
CLICK HERE https://blazeleadgeneration.com to try Web Visitors Into Leads now.
If you’d like to unsubscribe click here https://blazeleadgeneration.com/unsubscribe.aspx?d=procompliance.net