{"id":10665,"date":"2026-06-04T14:53:00","date_gmt":"2026-06-04T14:53:00","guid":{"rendered":"https:\/\/www.asylegal.com\/?post_type=insight&p=10665"},"modified":"2026-06-04T15:22:15","modified_gmt":"2026-06-04T15:22:15","slug":"1567-sayili-turk-parasinin-kiymetini-koruma-hakkinda-kanun-kapsaminda-ihracat-bedellerinin-yurda-getirilmesi-ve-aykiriliklarin-hukuki-sonuclari","status":"publish","type":"insight","link":"https:\/\/www.asylegal.com\/tr\/ihracat-bedellerinin-yurda-getirilmesi\/","title":{"rendered":"1567 Say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun Kapsam\u0131nda \u0130hracat Bedellerinin Yurda Getirilmesi ve Ayk\u0131r\u0131l\u0131klar\u0131n Hukuki Sonu\u00e7lar\u0131"},"content":{"rendered":"

Giri\u015f<\/strong><\/h2>\n

T\u00fcrkiye\u2019de yerle\u015fik \u015firket ve i\u015fletmeler bak\u0131m\u0131ndan ihracat i\u015flemleri, yaln\u0131zca g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f\u0131n\u0131n tamamlanmas\u0131yla s\u0131n\u0131rl\u0131 de\u011fildir. 1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu sistemi ve T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131\u2019n\u0131n 16.01.2020 tarihli \u0130hracat Genelgesi uyar\u0131nca, ihracat i\u015flemlerinden do\u011fan bedellerin mevzuatta \u00f6ng\u00f6r\u00fclen usul ve s\u00fcreler i\u00e7inde yurda getirilmesi ve bankac\u0131l\u0131k sistemi \u00fczerinden ilgili ihracat i\u015flemine ili\u015fkin tahsilat\u0131n tevsik edilerek \u201cihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131\u201d gerekmektedir. Bu y\u00fck\u00fcml\u00fcl\u00fck, ihracat\u00e7\u0131lar\u0131n kambiyo mevzuat\u0131na uyumunun temel unsurlar\u0131ndan birini olu\u015fturmaktad\u0131r.<\/p>\n

Uygulamada \u201cihracat bedelinin yurda getirilmesi\u201d kavram\u0131 \u00e7o\u011fu zaman sadece \u00f6demenin T\u00fcrkiye\u2019ye transferini ifade ediyor gibi alg\u0131lansa da, fiilen iki y\u00f6nl\u00fc bir uyum alan\u0131 bulunmaktad\u0131r: (i) bedelin mevzuata uygun s\u00fcre i\u00e7inde tahsil edilmesi ve yurda getirilmesi, (ii) tahsilat\u0131n ilgili g\u00fcmr\u00fck beyannamesi ve kalemleriyle do\u011fru \u015fekilde e\u015fle\u015ftirilerek banka nezdinde usul\u00fcne uygun kapan\u0131\u015f\u0131n sa\u011flanmas\u0131. Bu nedenle, bedelin fiilen tahsil edilmi\u015f olmas\u0131 tek ba\u015f\u0131na her zaman yapt\u0131r\u0131m riskini ortadan kald\u0131rmamakta; k\u0131smi tahsilatlar, iade\/iskonto uygulamalar\u0131, alaca\u011f\u0131n temliki veya factoring i\u015flemleri, mahsup\/takas gibi \u00f6deme y\u00f6ntemleri ile evrak ve beyanname-kapan\u0131\u015f uyumsuzluklar\u0131, \u201ckapatma\u201d s\u00fcrecinde ayk\u0131r\u0131l\u0131k olarak de\u011ferlendirilebilmektedir.<\/p>\n

\u00d6te yandan, son d\u00f6nemde ihracat\u00e7\u0131lar\u0131n birden fazla ihracat i\u015flemine ili\u015fkin olarak toplu tespitlere dayal\u0131 \u015fekilde ard\u0131\u015f\u0131k ve birikimli idari para cezalar\u0131yla kar\u015f\u0131la\u015ft\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Bu yapt\u0131r\u0131mlar, yurtd\u0131\u015f\u0131na sat\u0131\u015f yapan firmalar \u00fczerinde \u00f6nemli bir mali y\u00fck do\u011furman\u0131n yan\u0131 s\u0131ra, bankac\u0131l\u0131k ve operasyon s\u00fcre\u00e7lerinde ciddi bir uyum bask\u0131s\u0131 da yaratmaktad\u0131r. \u0130dari para cezalar\u0131na kar\u015f\u0131 yarg\u0131sal denetim imk\u00e2n\u0131 teorik olarak mevcut olmakla birlikte, Sulh Ceza Mahkemeleri nezdinde yap\u0131lan ba\u015fvurular\u0131n uygulamada her zaman etkin bir sonu\u00e7 \u00fcretmedi\u011fi; \u00f6zellikle teknik kapan\u0131\u015f\/tevsik tart\u0131\u015fmalar\u0131nda itirazlar\u0131n \u00e7o\u011fu kez reddedildi\u011fi g\u00f6zlemlenmektedir.<\/p>\n

Kanunun Kapsam\u0131 ve \u0130hracat\u00e7\u0131ya Y\u00fckledi\u011fi \u00d6devler<\/strong><\/h2>\n

1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun\u2019a dayan\u0131larak y\u00fcr\u00fcrl\u00fc\u011fe konulan kambiyo d\u00fczenlemeleri kapsam\u0131nda, T\u00fcrkiye\u2019de yerle\u015fik ihracat\u00e7\u0131lar\u0131n ihracat i\u015flemlerinden do\u011fan alacaklar\u0131n\u0131 mevzuatta \u00f6ng\u00f6r\u00fclen s\u00fcre ve usuller i\u00e7inde yurda getirmesi ve bankac\u0131l\u0131k sistemi \u00fczerinden izlenebilir \u015fekilde tevsik etmesi esast\u0131r. Nitekim 1567 say\u0131l\u0131 Kanun\u2019un 3. maddesinde, ihracat i\u015flemlerinden do\u011fan alaca\u011f\u0131n\u0131 \u201ctayin edilen s\u00fcreler i\u00e7inde\u201d yurda getirmeyenler hakk\u0131nda, yurda getirilmesi gereken k\u0131ymetin rayi\u00e7 bedelinin %5\u2019i oran\u0131nda idari para cezas\u0131 uygulanaca\u011f\u0131; idari yapt\u0131r\u0131m karar\u0131 kesinle\u015fmeden \u00f6nce bedelin yurda getirilmesi halinde ise uygulanacak cezan\u0131n, getirilecek paran\u0131n %2,5\u2019ini a\u015famayaca\u011f\u0131 d\u00fczenlenmi\u015ftir.<\/p>\n

S\u00f6z konusu \u201cs\u00fcre\u201d T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131\u2019n\u0131n \u0130hracat Genelgesi\u2019nde a\u00e7\u0131k \u015fekilde belirlenmi\u015ftir. Genel kural olarak, fiili ihra\u00e7 tarihinden itibaren ihracat bedelinin yurda getirilme s\u00fcresi 180 g\u00fcn\u00fc ge\u00e7emez; 180 g\u00fcn azami s\u00fcre olup, esas olan ithalat\u00e7\u0131n\u0131n \u00f6demesini m\u00fcteakip bedelin do\u011frudan ve gecikmeksizin yurda getirilmesidir. \u0130hracat s\u00f6zle\u015fmelerinde tahsil i\u00e7in fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcnden fazla vade \u00f6ng\u00f6r\u00fclmesi halinde ise, bedelin yurda getirilme s\u00fcresi vade bitiminden itibaren 90 g\u00fcn\u00fc ge\u00e7emeyecektir.<\/p>\n

Y\u00fck\u00fcml\u00fcl\u00fck yaln\u0131zca ihracat bedelinin bankaya aktar\u0131m\u0131 ile s\u0131n\u0131rl\u0131 de\u011fildir. \u0130hracat bedelinin, mevzuatta \u00f6ng\u00f6r\u00fclen \u00f6deme \u015fekillerine uygun olarak tahsil edilmesi ve bankac\u0131l\u0131k sistemi i\u00e7erisinde kabul edilerek \u0130hracat Bedeli Kabul Belgesi (\u0130BKB) d\u00fczenlenmesi gerekmektedir. Haz\u0131rlanan \u0130BKB\u2019lerin yap\u0131lan ihracat\u0131n G\u00fcmr\u00fck Beyannamesine \u00f6zel olarak d\u00fczenlenmesi gereklidir. Banka arac\u0131l\u0131\u011f\u0131yla tahsil, efektif getirme, \u00f6deme hizmeti sa\u011flay\u0131c\u0131lar\u0131 arac\u0131l\u0131\u011f\u0131yla transfer, kredi kart\u0131 ile tahsil, \u00e7ek veya poli\u00e7e gibi alternatif y\u00f6ntemler ayr\u0131nt\u0131l\u0131 bi\u00e7imde d\u00fczenlenmi\u015f; her bir y\u00f6ntem bak\u0131m\u0131ndan ayr\u0131ca tevsik ve belge ibraz\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Dolay\u0131s\u0131yla ihracat\u00e7\u0131, yaln\u0131zca alaca\u011f\u0131n\u0131 tahsil etmekle de\u011fil, tahsilat\u0131n mevzuata uygun bi\u00e7imde kayda ge\u00e7irilmesini sa\u011flamakla da sorumludur.<\/p>\n

Baz\u0131 i\u015flem t\u00fcrleri bak\u0131m\u0131ndan Genelge\u2019de farkl\u0131 s\u00fcreler ve \u00f6zel usuller de d\u00fczenlenmi\u015ftir. \u00d6rne\u011fin, pe\u015fin d\u00f6viz kar\u015f\u0131l\u0131\u011f\u0131 ihracat i\u015flemlerinde ihracat\u0131n 24 ay i\u00e7inde ger\u00e7ekle\u015ftirilmesi zorunlu tutulmu\u015f; aksi h\u00e2lde prefinansman h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131 d\u00fczenlenmi\u015ftir. M\u00fccbir sebep ve hakl\u0131 durum h\u00e2llerinde s\u0131n\u0131rl\u0131 s\u00fcreli ek imk\u00e2n tan\u0131nmakla birlikte, bu h\u00e2llerin somut ve yaz\u0131l\u0131 belgelerle ispat\u0131n\u0131n zorunlu oldu\u011funu belirtmek gerekir. Ayr\u0131ca, \u00f6zelli\u011fi olan ihracat i\u015flemleri (m\u00fcteahhitlik hizmetleri, konsinye ihracat, ge\u00e7ici ihracat, kredili veya kiralama yoluyla ihracat gibi) bak\u0131m\u0131ndan farkl\u0131 s\u00fcreler \u00f6ng\u00f6r\u00fclm\u00fc\u015f olmakla birlikte, ortak ilke bedelin nihai olarak yurda kazand\u0131r\u0131lmas\u0131d\u0131r.<\/p>\n

Bu itibarla, ihracat bedelinin yurda getirilmesi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc uygulamada yaln\u0131zca bedelin T\u00fcrkiye\u2019ye transfer edilmesi ile s\u0131n\u0131rl\u0131 olmay\u0131p, birbiriyle ba\u011flant\u0131l\u0131 birden fazla idari ad\u0131m\u0131 i\u00e7eren \u00e7ok boyutlu bir uyum y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r. Buna g\u00f6re ihracat\u00e7\u0131, \u00f6ncelikle bedelin mevzuatta \u00f6ng\u00f6r\u00fclen s\u00fcre rejimine uygun \u015fekilde yurda getirilmesini sa\u011flamak; devam\u0131nda s\u00f6z konusu tahsilat\u0131n bankalar nezdinde \u201cihracat bedeli\u201d olarak kabul edilerek \u0130BKB\/DAB gibi belgelerle tevsik edilmesini temin etmek; tahsilat\u0131 ilgili g\u00fcmr\u00fck beyannamesi ve kalemleriyle do\u011fru bi\u00e7imde ili\u015fkilendirerek ihracat hesab\u0131n\u0131n usul\u00fcne uygun \u015fekilde kapat\u0131lmas\u0131n\u0131 sa\u011flamak; nihayetinde ise istisna h\u00fck\u00fcmleri ve \u201c\u00f6zelli\u011fi olan ihracat\u201d t\u00fcrlerine ili\u015fkin \u00f6zel usullere riayet etmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

2.1. \u0130stisnalar<\/h3>\n

2.1.1. \u0130hracat Bedelinin Yurda Getirilmesinde \u0130stisna Tan\u0131nan \u00dclkeler<\/h3>\n

\u0130hracat Genelgesi\u2019nin 4. Maddesinin 6 numaral\u0131 f\u0131kras\u0131 \u201cEk:2\u2019de yer alan \u00fclkelere yap\u0131lan ihracat i\u015flemlerinde, 2018-32\/48 say\u0131l\u0131 Tebli\u011f\u2019in 3. maddesinin birinci f\u0131kras\u0131 uygulanmamaktad\u0131r. Bu kapsamda, an\u0131lan \u00fclkelere yap\u0131lan ihracatta, bedelin ithalat\u00e7\u0131n\u0131n \u00f6demesini m\u00fcteakip bankaya transferi ve fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcnl\u00fck azami s\u00fcre i\u00e7inde yurda getirilmesi kural\u0131 bak\u0131m\u0131ndan istisna \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. G\u00fcncel Ek:2 listesi a\u015fa\u011f\u0131daki \u00fclkelerden olu\u015fmaktad\u0131r:<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n
1- Afganistan<\/td>\n2- Angola<\/td>\n3- Belarus<\/td>\n4- Benin<\/td>\n<\/tr>\n
5- Burkina Faso<\/td>\n6- Cibuti<\/td>\n7- \u00c7ad Cumhuriyeti<\/td>\n8- Demokratik Kongo Cumhuriyeti<\/td>\n<\/tr>\n
9- Etiyopya<\/td>\n10- Fildi\u015fi Sahili<\/td>\n11- Filistin<\/td>\n12- Gabon<\/td>\n<\/tr>\n
13- Gana<\/td>\n14- Gine<\/td>\n15- G\u00fcney Sudan<\/td>\n16- \u0130ran<\/td>\n<\/tr>\n
17- Kamerun<\/td>\n18- Kenya<\/td>\n19- K\u0131rg\u0131zistan<\/td>\n20- Kongo Cumhuriyeti<\/td>\n<\/tr>\n
21- Kuzey Kore<\/td>\n22- K\u00fcba<\/td>\n23- Liberya<\/td>\n24- L\u00fcbnan<\/td>\n<\/tr>\n
25- Mali<\/td>\n26- Moldova<\/td>\n27- Mozambik Cumhuriyeti<\/td>\n28- Nijerya<\/td>\n<\/tr>\n
29- Senegal<\/td>\n30- Somali<\/td>\n31- Sudan<\/td>\n32- Suriye<\/td>\n<\/tr>\n
33- Tacikistan<\/td>\n34- Tanzanya<\/td>\n35- Venezuela<\/td>\n36- Yemen<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Ba\u015fka bir ifadeyle; yukar\u0131da yaz\u0131l\u0131 36 \u00fclkeye yap\u0131lan ihracatta G\u00fcmr\u00fck Beyannamesinde yer alan ihracat bedelinin 180 g\u00fcnl\u00fck azami s\u00fcre i\u00e7erisinde yurda getirilmesi zorunlulu\u011fu bulunmamaktad\u0131r.<\/p>\n

2.1.2. \u0130hracat\u00e7\u0131n\u0131n Serbest Kullan\u0131m\u0131na B\u0131rak\u0131lan D\u00f6vizler<\/h3>\n

Ayn\u0131 Genelgenin 22. maddesi uyar\u0131nca; hizmet ihracat\u0131, transit ticaret, T\u00fcrkiye\u2019de ikamet etmeyenlere \u00f6zel fatura ile yap\u0131lan sat\u0131\u015flar, mikro ihracat ve serbest b\u00f6lge i\u015flem formu kapsam\u0131ndaki 5.000 ABD dolar\u0131 (veya kar\u015f\u0131l\u0131\u011f\u0131) tutar\u0131 a\u015fmayan ihracat i\u015flemlerinde bedellerin tamam\u0131n\u0131n tasarrufu serbesttir. Ek:3\u2019te say\u0131lan \u00fclkelere yap\u0131lan ihracat i\u015flemlerinde ise bedellerin %50\u2019sinin tasarrufu serbest b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Maddede s\u00f6z\u00fc edilen EK 3’te yer alan \u0130hracat Bedelinin yurda getirilmesinde g\u00fcmr\u00fck beyannamesinde yer alan tutar\u0131n y\u00fczde ellisinin tasarrufunun serbest b\u0131rak\u0131ld\u0131\u011f\u0131 \u00fclkeler a\u015fa\u011f\u0131daki gibidir:<\/p>\n

\n\n\n\n\n\n
Azerbaycan<\/td>\nCezayir<\/td>\nFas<\/td>\n<\/tr>\n
Kazakistan<\/td>\nLibya<\/td>\n\u00d6zbekistan<\/td>\n<\/tr>\n
Tunus<\/td>\nT\u00fcrkmenistan<\/td>\nUkrayna<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

2.2. Terkin<\/h3>\n

Mevzuat h\u00fck\u00fcmleri uyar\u0131nca ihracat bedellerinin yurda getirilmesi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne belirli \u015fartlar alt\u0131nda istisnalar \u00f6ng\u00f6r\u00fclm\u00fc\u015f ve ihracat hesaplar\u0131n\u0131n terkin edilmesine imk\u00e2n tan\u0131m\u0131\u015ft\u0131r. \u0130hracat Genelgesinin Terkin ba\u015fl\u0131kl\u0131 28. maddesi uyar\u0131nca, her bir g\u00fcmr\u00fck beyannamesi itibar\u0131yla; (i) 15.000 ABD dolar\u0131 veya e\u015fitine kadar noksanl\u0131\u011f\u0131 olan ihracat hesaplar\u0131, (ii) 15.000 ABD dolar\u0131n\u0131 a\u015fmakla birlikte 100.000 ABD dolar\u0131n\u0131 a\u015fmamak \u00fczere, beyanname\/form bedelinin %10\u2019una kadar noksanl\u0131\u011f\u0131 olan ihracat hesaplar\u0131 belirli ko\u015fullarla bankalarca (veya 90 g\u00fcnl\u00fck ihtarname s\u00fcresi ve ek s\u00fcreler i\u00e7inde vergi dairesince) terkin edilerek kapat\u0131labilmektedir<\/p>\n

Ayr\u0131ca, 200.000 ABD dolar\u0131 veya e\u015fitini a\u015fmamak kayd\u0131yla ve beyan edilen bedelin %10\u2019una kadar a\u00e7\u0131k hesaplar bak\u0131m\u0131ndan, m\u00fccbir sebep ve hakl\u0131 durum halleri dikkate al\u0131nmak suretiyle ilgili Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 veya M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce terkin edilebilmektedir. 200.000 ABD dolar\u0131 veya e\u015fitini a\u015fan noksanl\u0131klarda ise terkin talepleri do\u011frudan Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan incelenip sonu\u00e7land\u0131r\u0131lmaktad\u0131r.<\/p>\n

\u0130dari Yapt\u0131r\u0131m S\u00fcreci, \u0130hbar Mekanizmas\u0131 ve \u0130dari Para Cezalar\u0131<\/strong><\/h2>\n

\u0130hracat bedellerinin yurda getirilmesine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerin ihlali h\u00e2linde uygulanan yapt\u0131r\u0131m rejimi, 1567 say\u0131l\u0131 Kanun\u2019a dayan\u0131larak y\u00fcr\u00fcrl\u00fc\u011fe konulan ikincil d\u00fczenlemeler (32 say\u0131l\u0131 Karar ve ilgili tebli\u011f\/genelgeler) \u00fczerinden i\u015fletilmektedir. Bu \u00e7er\u00e7evede, ihracat bedelinin s\u00fcresinde yurda getirilmemesi veya ihracat hesab\u0131n\u0131n mevzuata uygun \u015fekilde kapat\u0131lamamas\u0131, 1567 say\u0131l\u0131 Kanun\u2019un 3. maddesi kapsam\u0131nda idari para cezas\u0131na konu olabilmektedir.<\/p>\n

\u0130dari yapt\u0131r\u0131m s\u00fcreci, Tebli\u011f\u2019de \u00f6ng\u00f6r\u00fclen \u201cihbar\u2013ihtar\u201d mekanizmas\u0131 \u00fczerinden i\u015flemektedir. Buna g\u00f6re, s\u00fcresi i\u00e7inde kapat\u0131lmayan hesaplar arac\u0131 banka taraf\u0131ndan 5 i\u015f g\u00fcn\u00fc i\u00e7inde ilgili Vergi Dairesi\u2019ne ihbar edilmekte, akabinde Vergi Dairesi 10 i\u015f g\u00fcn\u00fc i\u00e7inde 90 g\u00fcnl\u00fck bir ihtarname g\u00f6ndererek ihracat\u00e7\u0131dan ihracat bedelinin yurda getirildi\u011fine ili\u015fkin bilgi ve belge talebinde bulunmakta, hesap kapat\u0131lmad\u0131ysa veya m\u00fccbir sebep\/hakl\u0131 durum belgelenmezse yapt\u0131r\u0131m s\u00fcrecini ba\u015flatmaktad\u0131r.<\/p>\n

T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan yay\u0131mlanan 16 Ocak 2020 tarihli \u0130hracat Genelgesi\u2019nin 29. Maddesi uyar\u0131nca, ek s\u00fcreler de dahil olmak \u00fczere s\u00fcresi i\u00e7inde kapat\u0131lamayan ihracat hesaplar\u0131 arac\u0131 banka taraf\u0131ndan ilgili Vergi Dairesi\u2019ne bildirilmektedir. 90 g\u00fcnl\u00fck ihtar s\u00fcresi sonunda hesap kapat\u0131lmazsa, Vergi Dairesi taraf\u0131ndan Cumhuriyet Savc\u0131l\u0131\u011f\u0131\u2019na bildirim yap\u0131lmakta ve 1567 say\u0131l\u0131 Kanun kapsam\u0131nda ihracat\u00e7\u0131 hakk\u0131nda idari para cezas\u0131na h\u00fckmolunmaktad\u0131r. Cumhuriyet savc\u0131l\u0131\u011f\u0131 taraf\u0131ndan tesis edilen idari yapt\u0131r\u0131m kararlar\u0131na kar\u015f\u0131 ba\u015fvuru yolu ise 5326 say\u0131l\u0131 Kabahatler Kanunu uyar\u0131nca Sulh Ceza H\u00e2kimli\u011fi nezdinde olup, ba\u015fvuru s\u00fcresi kural olarak karar\u0131n tebli\u011fi\/tefhimi tarihinden itibaren 15 g\u00fcnd\u00fcr.<\/p>\n

Ancak uygulamada Vergi Dairesi taraf\u0131ndan ihracat\u00e7\u0131ya bildirim yap\u0131lmad\u0131\u011f\u0131, bilgi ve belge talebinde bulunulmadan, do\u011frudan Savc\u0131l\u0131\u011fa bildirim usul\u00fcyle vergi cezas\u0131 tahakkuk edildi\u011fi g\u00f6r\u00fclmektedir. Konuya ili\u015fkin 14.10.2025 tarihli 2022\/8951 Ba\u015fvuru Numaral\u0131 Anayasa Mahkemesi karar\u0131 olduk\u00e7a \u00f6nemlidir. Zira an\u0131lan karara g\u00f6re Vergi Dairesi taraf\u0131ndan usul\u00fcne uygun bir inceleme ve bildirim yap\u0131lmas\u0131 gerekti\u011fi, ihracata dair i\u015flemlerin bankalardan sorulmas\u0131 gerekti\u011fi aksi halde uygulanan idari yapt\u0131r\u0131m karar\u0131n\u0131n hukuka ayk\u0131r\u0131 oldu\u011fu ifade edilmi\u015ftir.<\/p>\n

Sonu\u00e7<\/strong><\/h2>\n

\u0130hracat bedellerinin yurda getirilmesi ve ihracat hesab\u0131n\u0131n kapat\u0131lmas\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, 1567 say\u0131l\u0131 Kanun, 32 say\u0131l\u0131 Karar, 2018-32\/48 say\u0131l\u0131 Tebli\u011f ve Merkez Bankas\u0131 Genelgesi ile, ihracat\u00e7\u0131lar a\u00e7\u0131s\u0131ndan edindikleri ihracat bedelini yurda getirmeleri hususunda \u00e7ok katmanl\u0131 bir y\u00fck\u00fcml\u00fcl\u00fck \u00f6ng\u00f6rmektedir. Bu kapsamda, bedelin fiilen tahsil edilmesi tek ba\u015f\u0131na yeterli g\u00f6r\u00fclmemekte; tahsilat\u0131n mevzuatta \u00f6ng\u00f6r\u00fclen s\u00fcreler i\u00e7inde yurda kazand\u0131r\u0131lmas\u0131, bankac\u0131l\u0131k sistemi i\u00e7inde \u201cihracat bedeli\u201d olarak kabul edilerek \u0130BKB\/DAB ile tevsik edilmesi ve ilgili g\u00fcmr\u00fck beyannamesiyle do\u011fru \u015fekilde ili\u015fkilendirilerek hesab\u0131n usul\u00fcne uygun bi\u00e7imde kapat\u0131lmas\u0131 gerekmektedir.<\/p>\n

\u0130stisna tan\u0131nan \u00fclkelere ili\u015fkin d\u00fczenlemeler, ihracat\u00e7\u0131n\u0131n serbest tasarrufuna b\u0131rak\u0131lan tutarlar ve terkin mekanizmas\u0131 gibi h\u00fck\u00fcmler ise, her somut i\u015flemde ayr\u0131ca de\u011ferlendirilmesi gereken \u00f6zel rejimler olup, uygulamada y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn kapsam\u0131n\u0131 ve yapt\u0131r\u0131m riskini do\u011frudan etkileyebilmektedir.<\/p>\n

Di\u011fer yandan, ihbar\u2013ihtar mekanizmas\u0131 \u00fczerinden ilerleyen idari yapt\u0131r\u0131m s\u00fcreci, \u00f6zellikle \u00e7ok say\u0131da ihracat i\u015flemi bak\u0131m\u0131ndan toplu tespitlere dayal\u0131 olarak ard\u0131\u015f\u0131k ve birikimli idari para cezalar\u0131n\u0131n g\u00fcndeme gelmesine yol a\u00e7abilmektedir. Bu nedenle, ihracat\u00e7\u0131lar\u0131n risk y\u00f6netimini yaln\u0131zca \u201cceza tebli\u011f edildikten sonra itiraz\u201d a\u015famas\u0131na b\u0131rakmaks\u0131z\u0131n; tahsilat y\u00f6ntemlerini, belge ak\u0131\u015f\u0131n\u0131 ve bankalar nezdindeki kapan\u0131\u015f s\u00fcre\u00e7lerini ba\u015ftan itibaren mevzuata uyumlu \u015fekilde kurgulamas\u0131, istisna ve terkin imk\u00e2nlar\u0131n\u0131 zaman\u0131nda de\u011ferlendirmesi ve ihtar s\u00fcre\u00e7lerinde gerekli bilgi-belge setini eksiksiz bi\u00e7imde sunmas\u0131 \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n

Nitekim incelenen Anayasa Mahkemesi karar\u0131 da g\u00f6stermektedir ki, Vergi Dairesi taraf\u0131ndan y\u00fcr\u00fct\u00fclen ihbar ve ihtar s\u00fcreci yapt\u0131r\u0131m\u0131n kurucu unsurudur. Bu s\u00fcrecin usule ayk\u0131r\u0131 y\u00fcr\u00fct\u00fclmesi h\u00e2linde, yapt\u0131r\u0131m karar\u0131n\u0131n hukuki temeli zay\u0131flamakta; bu durum ise kanunilik, \u00f6l\u00e7\u00fcl\u00fcl\u00fck ve hukuki g\u00fcvenlik ilkeleri bak\u0131m\u0131ndan tart\u0131\u015fma yaratmakta ve sonucunda ba\u015fvurucu lehine olacak \u015fekilde yeniden karar verilmesine h\u00fckmedildi\u011fi g\u00f6r\u00fclmektedir. Bu karardan hareketle ihracat bedelinin s\u00fcresinde yurda getirilmemesinin tek ba\u015f\u0131na yapt\u0131r\u0131m i\u00e7in yeterli g\u00f6r\u00fclmemesi; idari s\u00fcrecin t\u00fcm a\u015famalar\u0131n\u0131n usul\u00fcne uygun i\u015fletilip i\u015fletilmedi\u011fi, terkin ve mahsup h\u00fck\u00fcmlerinin de\u011ferlendirilip de\u011ferlendirilmedi\u011fi ve ihracat\u00e7\u0131n\u0131n kusurunun bulunup bulunmad\u0131\u011f\u0131 somut olay baz\u0131nda titizlikle incelenmesi gerekti\u011fi a\u00e7\u0131kt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130hracat bedellerinin yurda getirilmesi, \u0130BKB ile hesap kapatma, istisnalar, terkin mekanizmas\u0131 ve 1567 say\u0131l\u0131 Kanun kapsam\u0131ndaki idari para cezalar\u0131.<\/p>\n","protected":false},"author":2,"featured_media":10675,"template":"","insight_category":[],"insight_topic":[],"class_list":["post-10665","insight","type-insight","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/10665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight"}],"about":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/types\/insight"}],"author":[{"embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"version-history":[{"count":1,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/10665\/revisions"}],"predecessor-version":[{"id":10666,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/10665\/revisions\/10666"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/media\/10675"}],"wp:attachment":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/media?parent=10665"}],"wp:term":[{"taxonomy":"insight_category","embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight_category?post=10665"},{"taxonomy":"insight_topic","embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight_topic?post=10665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}