{"id":587,"date":"2024-11-04T19:31:10","date_gmt":"2024-11-04T19:31:10","guid":{"rendered":"http:\/\/netymm.net\/?p=587"},"modified":"2025-05-11T20:01:23","modified_gmt":"2025-05-11T20:01:23","slug":"istanbul-finans-merkezinde-faaliyet-gosteren-sirketler-icin-yabanci-para-birimi-ile-defter-tutma-duzenlemesi","status":"publish","type":"post","link":"https:\/\/netymm.net\/index.php\/2024\/11\/04\/istanbul-finans-merkezinde-faaliyet-gosteren-sirketler-icin-yabanci-para-birimi-ile-defter-tutma-duzenlemesi\/","title":{"rendered":"\u0130stanbul Finans Merkezi\u2019nde Faaliyet G\u00f6steren \u015eirketler \u0130\u00e7in Yabanc\u0131 Para Birimi ile Defter Tutma D\u00fczenlemesi"},"content":{"rendered":"\n<p>25 Eyl\u00fcl 2024 tarihli ve 32673 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u201cVergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 569)\u201d ile \u0130stanbul Finans Merkezinde faaliyette bulunan baz\u0131 kat\u0131l\u0131mc\u0131lar\u0131n defter ve kay\u0131tlar\u0131n\u0131 yabanc\u0131 para biriminde tutabilecekler belirlenmi\u015ftir.<\/p>\n\n\n\n<p>\u0130stanbul Finans Merkezi\u2019nde faaliyet g\u00f6steren ve belirli vergi indirimleri ile kazan\u00e7 istisnalar\u0131ndan yararlanan \u015firketler, 2025 hesap d\u00f6neminden itibaren (\u00f6zel hesap d\u00f6nemi olanlar i\u00e7in 2025\u2019te ba\u015flayan d\u00f6nem) defter kay\u0131tlar\u0131n\u0131 T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131\u2019n\u0131n (TCMB) belirledi\u011fi g\u00fcnl\u00fck kurlarla herhangi bir yabanc\u0131 para birimiyle tutabileceklerdir. Hen\u00fcz kat\u0131l\u0131mc\u0131 belgesi almam\u0131\u015f olan, ancak 31 Aral\u0131k 2024\u2019e kadar bu belgeyi alarak faaliyete ba\u015flayan \u015firketler de ayn\u0131 imk\u00e2ndan yararlanabilecektir.<\/p>\n\n\n\n<p>Bu b\u00f6lgedeki faaliyetlerinin yan\u0131 s\u0131ra ba\u015fka i\u015flerle de u\u011fra\u015fan \u015firketler, yaln\u0131zca b\u00f6lgedeki \u015fubeleri i\u00e7in defterlerini yabanc\u0131 para birimiyle tutmak istiyorlarsa, vergi daireleri arac\u0131l\u0131\u011f\u0131yla ba\u015fvuru yapmal\u0131d\u0131rlar.<\/p>\n\n\n\n<p>Yabanc\u0131 para birimiyle defter tutma ba\u015fvurusunda bulunacak \u015firketlerin, ba\u015fvuru tarihi itibar\u0131yla sermayelerinin %30\u2019unun T\u00fcrkiye d\u0131\u015f\u0131ndaki ki\u015filere ait olmas\u0131 ve gelirlerinin %30\u2019unu belirtilen faaliyetlerden elde etmeleri gerekmektedir. \u0130lk defa i\u015fe ba\u015flayanlar i\u00e7in gelir \u015fart\u0131 aranmayacakt\u0131r. Ba\u015fvurular, defterlerin kullan\u0131laca\u011f\u0131 d\u00f6nemden en ge\u00e7 iki ay \u00f6nce yap\u0131lmal\u0131d\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>25 Eyl\u00fcl 2024 tarihli ve 32673 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u201cVergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 569)\u201d ile \u0130stanbul Finans Merkezinde faaliyette bulunan baz\u0131 kat\u0131l\u0131mc\u0131lar\u0131n defter ve kay\u0131tlar\u0131n\u0131 yabanc\u0131 para biriminde tutabilecekler belirlenmi\u015ftir. \u0130stanbul Finans Merkezi\u2019nde faaliyet g\u00f6steren ve belirli vergi indirimleri ile kazan\u00e7 istisnalar\u0131ndan yararlanan \u015firketler, 2025 hesap d\u00f6neminden itibaren (\u00f6zel hesap d\u00f6nemi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-587","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts\/587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/comments?post=587"}],"version-history":[{"count":1,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts\/587\/revisions"}],"predecessor-version":[{"id":588,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/posts\/587\/revisions\/588"}],"wp:attachment":[{"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/media?parent=587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/categories?post=587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/netymm.net\/index.php\/wp-json\/wp\/v2\/tags?post=587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}