{"id":16822,"date":"2022-02-12T18:17:56","date_gmt":"2022-02-12T18:17:56","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=16822"},"modified":"2022-02-12T18:17:56","modified_gmt":"2022-02-12T18:17:56","slug":"vergi-usul-kanunu-genel-tebligi-sira-no-536-vuk-536","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2022\/02\/vergi-usul-kanunu-genel-tebligi-sira-no-536-vuk-536\/","title":{"rendered":"Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 536) \u2013 VUK 536"},"content":{"rendered":"

\"\"<\/a>Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 536) VUK 536 11 \u015eubat 2022 Tarihli Resmi Gazete Say\u0131: 31747 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkan…<\/p>\n

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Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 536) \u2013 VUK 536<\/strong><\/p>\n

Tarih:\u00a0
\n

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 536)<\/h4>\n

VUK 536<\/p>\n

11 \u015eubat 2022 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 31747<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

Ama\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131, borsada rayici olmayan yabanc\u0131 paralar\u0131n, 4\/1\/1961 tarihli ve\u00a0213 say\u0131l\u0131 Vergi Usul Kanunu<\/a><\/strong>\u00a0gere\u011fince 2021 y\u0131l\u0131 i\u00e7in yap\u0131lacak de\u011ferlemelerine esas olu\u015fturacak kurlar\u0131n tespit edilmesidir.<\/p>\n

Dayanak<\/strong><\/p>\n

MADDE 2 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f, 213 say\u0131l\u0131 Kanunun 280 inci maddesinin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Esas al\u0131nacak kurlar<\/strong><\/p>\n

MADDE 3 \u2013<\/strong>\u00a0(1) Borsada rayici olmayan yabanc\u0131 paralar\u0131n ve bu paralarla olan senetli ve senetsiz alacak ve bor\u00e7lar\u0131n de\u011ferlemesinde 2021 y\u0131l\u0131 sonu itibar\u0131yla bu Tebli\u011f ekinde yer alan listede g\u00f6sterilen kurlar uygulan\u0131r.<\/p>\n

De\u011ferleme g\u00fcn\u00fc itibar\u0131yla kurlar\u0131n ilan edilmemesi<\/strong><\/p>\n

MADDE 4 \u2013<\/strong>\u00a0(1) 20\/4\/1976 tarihli ve 15565 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0130 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi<\/a><\/strong>\u00a0ve 27\/12\/1998 tarihli ve 23566 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a0217 Seri No.lu Gelir Vergisi Genel Tebli\u011fi<\/a><\/strong>\u00a0gere\u011fince, de\u011ferleme g\u00fcn\u00fc itibar\u0131yla Hazine ve Maliye Bakanl\u0131\u011f\u0131nca kurlar\u0131n ilan edilmedi\u011fi durumlarda T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131nca ilan edilen kurlar esas al\u0131n\u0131r.<\/p>\n

(2) Bu \u015fekilde yap\u0131lacak de\u011ferlemelerde efektif cinsinden yabanc\u0131 paralar i\u00e7in efektif al\u0131\u015f kuru (efektif al\u0131\u015f kurunun bulunmamas\u0131 halinde d\u00f6viz al\u0131\u015f kuru), d\u00f6viz cinsinden yabanc\u0131 paralar i\u00e7inse d\u00f6viz al\u0131\u015f kuru uygulan\u0131r.<\/p>\n

(3) Vergi uygulamalar\u0131 a\u00e7\u0131s\u0131ndan bankalar\u0131n, 31\/12\/2021 tarihi itibar\u0131yla yapacaklar\u0131 de\u011ferleme s\u0131ras\u0131nda bu Tebli\u011f ile belirlenen kurlar yerine, T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131nca belirlenen esaslara uygun olarak tespit ettikleri ve fiilen uygulad\u0131klar\u0131 al\u0131\u015f kurlar\u0131n\u0131 esas almalar\u0131 gerekir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 5 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 6 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\u00a0<\/div>\n

Eki i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 536) VUK 536 11 \u015eubat 2022 Tarihli Resmi Gazete Say\u0131: 31747 Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkan…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-16822","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16822","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=16822"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16822\/revisions"}],"predecessor-version":[{"id":16823,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16822\/revisions\/16823"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16822"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16822"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16822"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}