{"id":636,"date":"2013-01-26T12:22:14","date_gmt":"2013-01-26T10:22:14","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=636"},"modified":"2013-12-01T11:28:11","modified_gmt":"2013-12-01T09:28:11","slug":"borsada-rayici-olmayan-yabanci-paralarin-kurlari","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/borsada-rayici-olmayan-yabanci-paralarin-kurlari\/","title":{"rendered":"Borsada Rayici Olmayan Yabanc\u0131 Paralar\u0131n Kurlar\u0131"},"content":{"rendered":"

Resmi Gazete,\u00a026 Ocak\u00a02013\u00a0\u00a0CUMARTES\u0130,\u00a0Say\u0131 : 28540,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

VERG\u0130\u00a0USUL KANUNU GENEL TEBL\u0130\u011e\u0130<\/strong><\/p>\n

(SIRA NO: 423)<\/p>\n

Borsada rayici olmayan yabanc\u0131\u00a0paralar\u0131n, 213 say\u0131l\u0131\u00a0Vergi Usul Kanunu gere\u011fince 2012\u00a0y\u0131l\u0131\u00a0\u00a0i\u00e7in\u00a0yap\u0131lacak de\u011ferlemelerine esas olmak\u00a0\u00fczere, ayn\u0131\u00a0Kanunun 280 inci maddesinin ikinci ve\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kralar\u0131nda yer alan h\u00fck\u00fcmlere dayan\u0131larak tespit olunan kurlar a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir.<\/p>\n

Borsada rayici olmayan yabanc\u0131\u00a0paralar\u0131n ve bu paralarla olan senetli ve senetsiz alacak ve bor\u00e7lar\u0131n de\u011ferlemesinde 2012 y\u0131l\u0131\u00a0sonu itibariyle bu kurlar uygulanacakt\u0131r.<\/p>\n

\u00d6te yandan,\u00a020\/4\/1976\u00a0tarihli ve 15565 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan 130 S\u0131ra Numaral\u0131\u00a0Vergi Usul Kanunu Genel Tebli\u011fi ile 27\/12\/1998 tarihli ve 23566 say\u0131l\u0131\u00a0Resm\u00ee\u00a0Gazete\u2019de yay\u0131mlanan 217 Seri Numaral\u0131\u00a0Gelir Vergisi Genel Tebli\u011finde belirtildi\u011fi\u00a0\u00fczere de\u011ferleme g\u00fcn\u00fc\u00a0itibariyle Bakanl\u0131\u011f\u0131m\u0131zca kur ilan edilmedi\u011fi durumlarda T.C. Merkez Bankas\u0131nca ilan edilen kurlar\u0131n esas al\u0131nmas\u0131\u00a0gerekmektedir. Bu\u00a0\u015fekilde yap\u0131lacak de\u011ferlemelerde efektif cinsinden yabanc\u0131\u00a0paralar i\u00e7in efektif al\u0131\u015f\u00a0kurunun (bulunmamas\u0131\u00a0halinde d\u00f6viz al\u0131\u015f\u00a0kurunun), d\u00f6viz cinsinden yabanc\u0131paralar i\u00e7inse d\u00f6viz al\u0131\u015f\u00a0kurunun uygulanaca\u011f\u0131\u00a0tabiidir.<\/p>\n

Ancak, vergi uygulamalar\u0131\u00a0a\u00e7\u0131s\u0131ndan, bankalar\u0131n\u00a031\/12\/2012\u00a0tarihi itibariyle yapacaklar\u0131\u00a0de\u011ferleme s\u0131ras\u0131nda bu Tebli\u011f\u00a0ile belirlenen kurlar yerine, T.C. Merkez Bankas\u0131nca belirlenen esaslara uygun olarak tespit ettikleri ve fiilen uygulad\u0131klar\u0131\u00a0al\u0131\u015f\u00a0kurlar\u0131n\u0131\u00a0esas almalar\u0131\u00a0gerekmektedir.<\/p>\n

Tebli\u011f\u00a0olunur.<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
SIRA NO<\/strong><\/td>\nD\u00d6V\u0130ZLER<\/strong><\/td>\n\n

KUR (TL)<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

1 Amerikan Dolar\u0131<\/td>\n\u00a01,7826<\/td>\n<\/tr>\n
\n

2<\/p>\n<\/td>\n

1 Arjantin\u00a0Pesosu<\/td>\n\u00a00,36471<\/td>\n<\/tr>\n
\n

3<\/p>\n<\/td>\n

1 Arnavutluk\u00a0Leki<\/td>\n\u00a00,01694<\/td>\n<\/tr>\n
\n

4<\/p>\n<\/td>\n

1 Avustralya Dolar\u0131<\/td>\n\u00a01,8477<\/td>\n<\/tr>\n
\n

5<\/p>\n<\/td>\n

1 Azerbaycan Yeni Manat\u0131<\/td>\n\u00a02,2835<\/td>\n<\/tr>\n
\n

6<\/p>\n<\/td>\n

1 B.A.E.Dirhemi<\/td>\n\u00a00,48766<\/td>\n<\/tr>\n
\n

7<\/p>\n<\/td>\n

1 Bahama Dolar\u0131<\/td>\n\u00a01,7912<\/td>\n<\/tr>\n
\n

8<\/p>\n<\/td>\n

1 Bahreyn Dinar\u0131<\/td>\n\u00a04,7509<\/td>\n<\/tr>\n
\n

9<\/p>\n<\/td>\n

1 Banglade\u015f Takas\u0131<\/td>\n\u00a00,02244<\/td>\n<\/tr>\n
\n

10<\/p>\n<\/td>\n

1 Barbados Dolar\u0131<\/td>\n\u00a00,90010<\/td>\n<\/tr>\n
\n

11<\/p>\n<\/td>\n

1\u00a0Belarus\u00a0Rublesi<\/td>\n\u00a00,00021<\/td>\n<\/tr>\n
\n

12<\/p>\n<\/td>\n

1 Bolivya\u00a0Boliviyanosu<\/td>\n\u00a00,25552<\/td>\n<\/tr>\n
\n

13<\/p>\n<\/td>\n

1\u00a0Botsvana\u00a0Pulas\u0131<\/td>\n\u00a00,22990<\/td>\n<\/tr>\n
\n

14<\/p>\n<\/td>\n

1 Brezilya\u00a0Reali<\/td>\n\u00a00,87576<\/td>\n<\/tr>\n
\n

15<\/p>\n<\/td>\n

1 Bulgar Levas\u0131<\/td>\n\u00a01,1924<\/td>\n<\/tr>\n
\n

16<\/p>\n<\/td>\n

1 Burundi Frang\u0131<\/td>\n\u00a00,00116<\/td>\n<\/tr>\n
\n

17<\/p>\n<\/td>\n

1 Cezayir Dinar\u0131<\/td>\n\u00a00,02288<\/td>\n<\/tr>\n
\n

18<\/p>\n<\/td>\n

1 \u00c7ek Korunas\u0131<\/td>\n\u00a00,09400<\/td>\n<\/tr>\n
\n

19<\/p>\n<\/td>\n

1 \u00c7in\u00a0Yuan\u0131<\/td>\n\u00a00,28369<\/td>\n<\/tr>\n
\n

20<\/p>\n<\/td>\n

1 Danimarka Kronu<\/td>\n\u00a00,31518<\/td>\n<\/tr>\n
\n

21<\/p>\n<\/td>\n

1 Dominik\u00a0Pesosu<\/td>\n\u00a00,04484<\/td>\n<\/tr>\n
\n

22<\/p>\n<\/td>\n

1 Endonezya Rupisi<\/td>\n\u00a00,00019<\/td>\n<\/tr>\n
\n

23<\/p>\n<\/td>\n

1 Etiyopya\u00a0Birri<\/td>\n\u00a00,09803<\/td>\n<\/tr>\n
\n

24<\/p>\n<\/td>\n

1 Fas Dirhemi<\/td>\n\u00a00,21192<\/td>\n<\/tr>\n
\n

25<\/p>\n<\/td>\n

1 Filipin\u00a0Pesosu<\/td>\n\u00a00,04362<\/td>\n<\/tr>\n
\n

26<\/p>\n<\/td>\n

1 Gana Yeni\u00a0Sedisi<\/td>\n\u00a00,94150<\/td>\n<\/tr>\n
\n

27<\/p>\n<\/td>\n

1 Guatemala\u00a0Quetzali<\/td>\n\u00a00,22659<\/td>\n<\/tr>\n
\n

28<\/p>\n<\/td>\n

1 Guyana Dolar\u0131<\/td>\n\u00a00,00876<\/td>\n<\/tr>\n
\n

29<\/p>\n<\/td>\n

1 G\u00fcney Afrika\u00a0Rand\u0131<\/td>\n\u00a00,21045<\/td>\n<\/tr>\n
\n

30<\/p>\n<\/td>\n

1 G\u00fcney Kore\u00a0Wonu<\/td>\n\u00a00,00168<\/td>\n<\/tr>\n
\n

31<\/p>\n<\/td>\n

1 G\u00fcney Sudan Liras\u0131<\/td>\n\u00a00,49074<\/td>\n<\/tr>\n
\n

32<\/p>\n<\/td>\n

1 Haiti\u00a0Gourdesi<\/td>\n\u00a00,04250<\/td>\n<\/tr>\n
\n

33<\/p>\n<\/td>\n

1 H\u0131rvatistan\u00a0Kunas\u0131<\/td>\n\u00a00,31296<\/td>\n<\/tr>\n
\n

34<\/p>\n<\/td>\n

1 Hindistan Rupisi<\/td>\n\u00a00,03271<\/td>\n<\/tr>\n
\n

35<\/p>\n<\/td>\n

1 Honduras\u00a0Lempiras\u0131<\/td>\n\u00a00,08996<\/td>\n<\/tr>\n
\n

36<\/p>\n<\/td>\n

1 Hong Kong Dolar\u0131<\/td>\n\u00a00,23107<\/td>\n<\/tr>\n
\n

37<\/p>\n<\/td>\n

1 Irak Dinar\u0131<\/td>\n\u00a00,00154<\/td>\n<\/tr>\n
\n

38<\/p>\n<\/td>\n

100 \u0130ran Riyali<\/td>\n\u00a00,01442<\/td>\n<\/tr>\n
\n

39<\/p>\n<\/td>\n

1 \u0130ngiliz Sterlini<\/td>\n\u00a02,8708<\/td>\n<\/tr>\n
\n

40<\/p>\n<\/td>\n

1 \u0130sve\u00e7 Kronu<\/td>\n\u00a00,27219<\/td>\n<\/tr>\n
\n

41<\/p>\n<\/td>\n

1 \u0130svi\u00e7re Frang\u0131<\/td>\n\u00a01,9430<\/td>\n<\/tr>\n
\n

42<\/p>\n<\/td>\n

1 \u0130zlanda Kronu<\/td>\n\u00a00,01393<\/td>\n<\/tr>\n
\n

43<\/p>\n<\/td>\n

100 Japon Yeni<\/td>\n\u00a02,0656<\/td>\n<\/tr>\n
\n

44<\/p>\n<\/td>\n

1 Kanada Dolar\u0131<\/td>\n\u00a01,7919<\/td>\n<\/tr>\n
\n

45<\/p>\n<\/td>\n

1 Katar Riyali<\/td>\n\u00a00,49197<\/td>\n<\/tr>\n
\n

46<\/p>\n<\/td>\n

1 Kazakistan\u00a0Tengesi<\/td>\n\u00a00,01191<\/td>\n<\/tr>\n
\n

47<\/p>\n<\/td>\n

1 Kolombiya\u00a0Pesosu<\/td>\n\u00a00,00101<\/td>\n<\/tr>\n
\n

48<\/p>\n<\/td>\n

1 Kosta\u00a0Rika\u00a0Kolonu<\/td>\n\u00a00,00350<\/td>\n<\/tr>\n
\n

49<\/p>\n<\/td>\n

1 Kuveyt Dinar\u0131<\/td>\n\u00a06,2781<\/td>\n<\/tr>\n
\n

50<\/p>\n<\/td>\n

1\u00a0Laos\u00a0Yeni Kipi<\/td>\n\u00a00,00022<\/td>\n<\/tr>\n
\n

51<\/p>\n<\/td>\n

1\u00a0Latviya\u00a0Lats\u0131<\/td>\n\u00a03,3876<\/td>\n<\/tr>\n
\n

52<\/p>\n<\/td>\n

1\u00a0Lesotho\u00a0Lotisi<\/td>\n\u00a00,21048<\/td>\n<\/tr>\n
\n

53<\/p>\n<\/td>\n

1 Liberya Dolar\u0131<\/td>\n\u00a00,02471<\/td>\n<\/tr>\n
\n

54<\/p>\n<\/td>\n

1 Libya Dinar\u0131<\/td>\n\u00a01,4193<\/td>\n<\/tr>\n
\n

55<\/p>\n<\/td>\n

1\u00a0Litvanya\u00a0Litas\u0131<\/td>\n\u00a00,68477<\/td>\n<\/tr>\n
\n

56<\/p>\n<\/td>\n

1 L\u00fcbnan Liras\u0131<\/td>\n\u00a00,00119<\/td>\n<\/tr>\n
\n

57<\/p>\n<\/td>\n

1 Macar Forinti<\/td>\n\u00a00,00812<\/td>\n<\/tr>\n
\n

58<\/p>\n<\/td>\n

1 Malezya\u00a0Ringgiti<\/td>\n\u00a00,58498<\/td>\n<\/tr>\n
\n

59<\/p>\n<\/td>\n

1 Makedonya Dinar\u0131<\/td>\n\u00a00,03795<\/td>\n<\/tr>\n
\n

60<\/p>\n<\/td>\n

1 Meksika\u00a0Pesosu<\/td>\n\u00a00,13787<\/td>\n<\/tr>\n
\n

61<\/p>\n<\/td>\n

1 M\u0131s\u0131r Liras\u0131<\/td>\n\u00a00,28942<\/td>\n<\/tr>\n
\n

62<\/p>\n<\/td>\n

1 Moldova Leyi<\/td>\n\u00a00,14788<\/td>\n<\/tr>\n
\n

63<\/p>\n<\/td>\n

1 Nepal Rupisi<\/td>\n\u00a00,02045<\/td>\n<\/tr>\n
\n

64<\/p>\n<\/td>\n

1 Nijerya\u00a0Nayras\u0131<\/td>\n\u00a00,01148<\/td>\n<\/tr>\n
\n

65<\/p>\n<\/td>\n

1 Nikaragua\u00a0Kordobas\u0131<\/td>\n\u00a00,07356<\/td>\n<\/tr>\n
\n

66<\/p>\n<\/td>\n

1 Norve\u00e7 Kronu<\/td>\n\u00a00,31839<\/td>\n<\/tr>\n
\n

67<\/p>\n<\/td>\n

1 \u00d6zbekistan Somu<\/td>\n\u00a00,00090<\/td>\n<\/tr>\n
\n

68<\/p>\n<\/td>\n

1 Pakistan Rupisi<\/td>\n\u00a00,01819<\/td>\n<\/tr>\n
\n

69<\/p>\n<\/td>\n

1 Panama\u00a0Balboas\u0131<\/td>\n\u00a01,7912<\/td>\n<\/tr>\n
\n

70<\/p>\n<\/td>\n

1 Paraguay Guaranisi<\/td>\n\u00a00,00042<\/td>\n<\/tr>\n
\n

71<\/p>\n<\/td>\n

1 Peru Yeni Solu<\/td>\n\u00a00,70174<\/td>\n<\/tr>\n
\n

72<\/p>\n<\/td>\n

1 Polonya Zlotisi<\/td>\n\u00a00,57934<\/td>\n<\/tr>\n
\n

73<\/p>\n<\/td>\n

1 Rumen Leyi<\/td>\n\u00a00,52599<\/td>\n<\/tr>\n
\n

74<\/p>\n<\/td>\n

1 Rus Rublesi<\/td>\n\u00a00,05808<\/td>\n<\/tr>\n
\n

75<\/p>\n<\/td>\n

1 S\u0131rbistan Dinar\u0131<\/td>\n\u00a00,02080<\/td>\n<\/tr>\n
\n

76<\/p>\n<\/td>\n

1 Singapur Dolar\u0131<\/td>\n\u00a01,4646<\/td>\n<\/tr>\n
\n

77<\/p>\n<\/td>\n

1 Somali \u015eilini<\/td>\n\u00a00,00112<\/td>\n<\/tr>\n
\n

78<\/p>\n<\/td>\n

1\u00a0Srilanka\u00a0Rupisi<\/td>\n\u00a00,01410<\/td>\n<\/tr>\n
\n

79<\/p>\n<\/td>\n

1 Sudan Liras\u0131<\/td>\n\u00a00,40571<\/td>\n<\/tr>\n
\n

80<\/p>\n<\/td>\n

1 Suriye Liras\u0131<\/td>\n\u00a00,02523<\/td>\n<\/tr>\n
\n

81<\/p>\n<\/td>\n

1 Suudi Arabistan Riyal\u0131<\/td>\n\u00a00,47672<\/td>\n<\/tr>\n
\n

82<\/p>\n<\/td>\n

1 \u015eili\u00a0Pesosu<\/td>\n\u00a00,00373<\/td>\n<\/tr>\n
\n

83<\/p>\n<\/td>\n

1 Tayland Baht\u0131<\/td>\n\u00a00,05854<\/td>\n<\/tr>\n
\n

84<\/p>\n<\/td>\n

1 Tayvan Dolar\u0131<\/td>\n\u00a00,06163<\/td>\n<\/tr>\n
\n

85<\/p>\n<\/td>\n

1 Tunus Dinar\u0131<\/td>\n\u00a01,1536<\/td>\n<\/tr>\n
\n

86<\/p>\n<\/td>\n

1 Ukrayna\u00a0Hryvnas\u0131<\/td>\n\u00a00,22251<\/td>\n<\/tr>\n
\n

87<\/p>\n<\/td>\n

1 Uruguay\u00a0Pesosu<\/td>\n\u00a00,09329<\/td>\n<\/tr>\n
\n

88<\/p>\n<\/td>\n

1 Umman Riyali<\/td>\n\u00a04,6519<\/td>\n<\/tr>\n
\n

89<\/p>\n<\/td>\n

1 \u00dcrd\u00fcn Dinar\u0131<\/td>\n\u00a02,5253<\/td>\n<\/tr>\n
\n

90<\/p>\n<\/td>\n

1\u00a0Venezuella\u00a0Bolivar\u0131\u00a0Fuerte<\/td>\n\u00a00,41708<\/td>\n<\/tr>\n
\n

91<\/p>\n<\/td>\n

1 Yemen Riyali<\/td>\n\u00a00,00831<\/td>\n<\/tr>\n
\n

92<\/p>\n<\/td>\n

1 Yeni \u0130srail \u015eekeli<\/td>\n\u00a00,48009<\/td>\n<\/tr>\n
\n

93<\/p>\n<\/td>\n

1 Yeni Zelanda Dolar\u0131<\/td>\n\u00a01,4717<\/td>\n<\/tr>\n
\n

94<\/p>\n<\/td>\n

1 Zambiya\u00a0Kva\u00e7as\u0131<\/td>\n\u00a00,00034<\/td>\n<\/tr>\n
\n

95<\/p>\n<\/td>\n

1 Euro<\/td>\n\u00a02,3517<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\u00a0SIRA NO<\/strong><\/td>\nEFEKT\u0130FLER<\/b><\/td>\n\n

KUR (TL)<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

1<\/p>\n<\/td>\n

1 ABD Dolar\u0131<\/td>\n\u00a01,7814<\/td>\n<\/tr>\n
\n

2<\/p>\n<\/td>\n

1 Avustralya Dolar\u0131<\/td>\n\u00a01,8392<\/td>\n<\/tr>\n
\n

3<\/p>\n<\/td>\n

1 Danimarka Kronu<\/td>\n\u00a00,31496<\/td>\n<\/tr>\n
\n

4<\/p>\n<\/td>\n

1 \u0130ngiliz Sterlini<\/td>\n\u00a02,8688<\/td>\n<\/tr>\n
\n

5<\/p>\n<\/td>\n

1 \u0130sve\u00e7 Kronu<\/td>\n\u00a00,27200<\/td>\n<\/tr>\n
\n

6<\/p>\n<\/td>\n

1 \u0130svi\u00e7re Frang\u0131<\/td>\n\u00a01,9401<\/td>\n<\/tr>\n
\n

7<\/p>\n<\/td>\n

100 Japon Yeni<\/td>\n\u00a02,0580<\/td>\n<\/tr>\n
\n

8<\/p>\n<\/td>\n

1 Kanada Dolar\u0131<\/td>\n\u00a01,7853<\/td>\n<\/tr>\n
\n

9<\/p>\n<\/td>\n

1 Kuveyt Dinar\u0131<\/td>\n\u00a06,1839<\/td>\n<\/tr>\n
\n

10<\/p>\n<\/td>\n

1 Norve\u00e7 Kronu<\/td>\n\u00a00,31817<\/td>\n<\/tr>\n
\n

11<\/p>\n<\/td>\n

1 Suudi Arabistan Riyali<\/td>\n\u00a00,47314<\/td>\n<\/tr>\n
\n

12<\/p>\n<\/td>\n

1 Euro<\/td>\n\u00a02,3501<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete,\u00a026 Ocak\u00a02013\u00a0\u00a0CUMARTES\u0130,\u00a0Say\u0131 : 28540,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: VERG\u0130\u00a0USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 423) Borsada rayici olmayan yabanc\u0131\u00a0paralar\u0131n, 213 say\u0131l\u0131\u00a0Vergi Usul Kanunu gere\u011fince 2012\u00a0y\u0131l\u0131\u00a0\u00a0i\u00e7in\u00a0yap\u0131lacak de\u011ferlemelerine esas olmak\u00a0\u00fczere, ayn\u0131\u00a0Kanunun 280 inci maddesinin ikinci ve\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kralar\u0131nda yer alan h\u00fck\u00fcmlere dayan\u0131larak tespit olunan kurlar a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir. Borsada rayici olmayan yabanc\u0131\u00a0paralar\u0131n ve bu paralarla olan senetli ve senetsiz alacak ve bor\u00e7lar\u0131n …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,353,28],"tags":[18,317,318,66,30,316],"class_list":["post-636","post","type-post","status-publish","format-standard","","category-ekonomi","category-gib-2","category-resmi-gazete","tag-18","tag-kur","tag-rayic","tag-teblig","tag-vergi","tag-yabanci-para"],"yoast_head":"\nBorsada Rayici Olmayan Yabanc\u0131 Paralar\u0131n Kurlar\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/haber\/borsada-rayici-olmayan-yabanci-paralarin-kurlari\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Borsada Rayici Olmayan Yabanc\u0131 Paralar\u0131n Kurlar\u0131\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a026 Ocak\u00a02013\u00a0\u00a0CUMARTES\u0130,\u00a0Say\u0131 : 28540,\u00a0Maliye Bakanl\u0131\u011f\u0131ndan: VERG\u0130\u00a0USUL KANUNU GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 423) Borsada rayici olmayan yabanc\u0131\u00a0paralar\u0131n, 213 say\u0131l\u0131\u00a0Vergi Usul Kanunu gere\u011fince 2012\u00a0y\u0131l\u0131\u00a0\u00a0i\u00e7in\u00a0yap\u0131lacak de\u011ferlemelerine esas olmak\u00a0\u00fczere, ayn\u0131\u00a0Kanunun 280 inci maddesinin ikinci ve\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0f\u0131kralar\u0131nda yer alan h\u00fck\u00fcmlere dayan\u0131larak tespit olunan kurlar a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir. 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