{"id":38448,"date":"2021-03-10T12:41:43","date_gmt":"2021-03-10T12:41:43","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=38448"},"modified":"2021-03-10T12:44:35","modified_gmt":"2021-03-10T12:44:35","slug":"reeskont_kredileri_mense_belgesi","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/reeskont_kredileri_mense_belgesi\/","title":{"rendered":"Reeskont kredileri-mense belgesi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"38448\" class=\"elementor elementor-38448\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-1b5fd836 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"1b5fd836\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31cf9aa1 elementor-column elementor-col-100 elementor-top-column\" data-id=\"31cf9aa1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b39d03 elementor-widget elementor-widget-heading\" data-id=\"2b39d03\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reeskont kredileri-mense belgesi<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ff1f77d elementor-widget elementor-widget-text-editor\" data-id=\"6ff1f77d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><html xmlns:v=\"urn:schemas-microsoft-com:vml\" xmlns:o=\"urn:schemas-microsoft-com:office:office\" xmlns:w=\"urn:schemas-microsoft-com:office:word\" xmlns:m=\"http:\/\/schemas.microsoft.com\/office\/2004\/12\/omml\" xmlns=\"http:\/\/www.w3.org\/TR\/REC-html40\"><head><meta http-equiv=Content-Type content=\"text\/html; charset=iso-8859-9\"><meta name=Generator content=\"Microsoft Word 14 (filtered medium)\"><style><!--\n\/* Font Definitions *\/\n@font-face\n\t{font-family:Helvetica;\n\tpanose-1:2 11 6 4 2 2 2 2 2 4;}\n@font-face\n\t{font-family:\"Cambria Math\";\n\tpanose-1:2 4 5 3 5 4 6 3 2 4;}\n@font-face\n\t{font-family:Calibri;\n\tpanose-1:2 15 5 2 2 2 4 3 2 4;}\n@font-face\n\t{font-family:Tahoma;\n\tpanose-1:2 11 6 4 3 5 4 4 2 4;}\n@font-face\n\t{font-family:inherit;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nh1\n\t{mso-style-priority:9;\n\tmso-style-link:\"Ba\u015fl\u0131k 1 Char\";\n\tmargin-top:15.0pt;\n\tmargin-right:0cm;\n\tmargin-bottom:7.5pt;\n\tmargin-left:0cm;\n\tfont-size:27.0pt;\n\tfont-family:inherit;\n\tfont-weight:normal;}\na:link, span.MsoHyperlink\n\t{mso-style-priority:99;\n\tcolor:#0563C1;\n\ttext-decoration:underline;}\na:visited, span.MsoHyperlinkFollowed\n\t{mso-style-priority:99;\n\tcolor:#954F72;\n\ttext-decoration:underline;}\np.MsoAcetate, li.MsoAcetate, div.MsoAcetate\n\t{mso-style-priority:99;\n\tmso-style-link:\"Balon Metni Char\";\n\tmargin:0cm;\n\tmargin-bottom:.0001pt;\n\tfont-size:8.0pt;\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\nspan.Balk1Char\n\t{mso-style-name:\"Ba\u015fl\u0131k 1 Char\";\n\tmso-style-priority:9;\n\tmso-style-link:\"Ba\u015fl\u0131k 1\";\n\tfont-family:inherit;\n\tmso-fareast-language:TR;}\nspan.E-postaStili18\n\t{mso-style-type:personal;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:windowtext;}\nspan.detail-date1\n\t{mso-style-name:detail-date1;\n\tcolor:#374758;}\nspan.detail-date-icon1\n\t{mso-style-name:detail-date-icon1;}\nspan.E-postaStili21\n\t{mso-style-type:personal-reply;\n\tfont-family:\"Calibri\",\"sans-serif\";\n\tcolor:#1F497D;}\nspan.BalonMetniChar\n\t{mso-style-name:\"Balon Metni Char\";\n\tmso-style-priority:99;\n\tmso-style-link:\"Balon Metni\";\n\tfont-family:\"Tahoma\",\"sans-serif\";\n\tmso-fareast-language:EN-US;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-size:10.0pt;}\n@page WordSection1\n\t{size:612.0pt 792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1026\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=\"#0563C1\" vlink=\"#954F72\"><div class=WordSection1><p class=MsoNormal style='background:white'><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'>Ticaret Bakanl\u0131\u011f\u0131 \u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;nden al\u0131nan bir yaz\u0131da; Bakanl\u0131klar\u0131na vaki muhtelif m\u00fcracaatlarda, <\/span><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:red;background:white'>reeskont kredilerinin taahh\u00fct kapatma i\u015flemlerinde; &quot;Dahilde \u0130\u015fleme \u0130zin Belgesi (D\u0130\u0130B) kapsam\u0131nda 3151 rejim kodu ile d\u00fczenlenen&quot; ve &quot;ilgili alan\u0131nda T\u00fcrk Men\u015fei d\u0131\u015f\u0131nda di\u011fer \u00fclke men\u015feili \u00fcr\u00fcnlere ait kodlar\u0131n yer ald\u0131\u011f\u0131&quot; ihracat beyannamelerinin kabul edilmedi\u011finin<\/span><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'>, bu durumun ise uygulamada baz\u0131 s\u0131k\u0131nt\u0131lara yol a\u00e7t\u0131\u011f\u0131n\u0131n belirtildi\u011fi ifade edilmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'>Yaz\u0131da ilgili men\u015fe kurallar\u0131 gere\u011fince men\u015fe kazanmas\u0131nda s\u0131k\u0131nt\u0131 ya\u015fanan (tar\u0131m \u00fcr\u00fcnleri gibi) \u00fcr\u00fcnlerin, D\u0130R kapsam\u0131nda ihrac\u0131nda Banka reeskont kredilerinin kulland\u0131r\u0131lmas\u0131n\u0131n katma de\u011ferli ihracat\u0131n artt\u0131r\u0131lmas\u0131 noktas\u0131nda ihracat\u00e7\u0131lar\u0131m\u0131za finansman deste\u011fi sa\u011flayaca\u011f\u0131n\u0131n de\u011ferlendirildi\u011fi belirtilmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='text-autospace:none'><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'>S\u00f6z konusu yaz\u0131da ayr\u0131ca, 99\/13812 say\u0131l\u0131 &quot;\u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131nda Karar&quot; ve bu Karara istinaden yay\u0131mlanan 2017\/4 say\u0131l\u0131 &quot;\u0130hracat, Transit Ticaret, \u0130hracat Say\u0131lan Sat\u0131\u015f ve Teslimler ile D\u00f6viz Kazand\u0131r\u0131c\u0131 Hizmet ve Faaliyetlerde Vergi, Resim ve Har\u00e7 \u0130stisnas\u0131 Hakk\u0131nda Tebli\u011f&quot; kapsam\u0131ndaki vergi, resim ve har\u00e7 istisnas\u0131 uygulamalar\u0131nda <\/span><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:red;background:white'>belgesiz ihracat kredilerinin taahh\u00fct kapatmalar\u0131nda kullan\u0131lacak ihracat beyannamelerine konu mallar\u0131n men\u015felerine y\u00f6nelik herhangi bir d\u00fczenlemenin yer almad\u0131\u011f\u0131<\/span><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'>, esasen vergi, resim ve har\u00e7 istisnas\u0131 mevzuat\u0131n\u0131n <\/span><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:red;background:white'>vazedilme amac\u0131n\u0131n ticarete konu mal\u0131n men\u015fei dikkate al\u0131nmaks\u0131z\u0131n<\/span><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'> ihracat, transit ticaret, ihracat say\u0131lan sat\u0131\u015f ve teslimler ile d\u00f6viz kazand\u0131r\u0131c\u0131 hizmet ve faaliyetlerin te\u015fviki oldu\u011funun de\u011ferlendirildi\u011fi ifade edilmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'>Uygulama Talimat\u0131nda <\/span><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:red;background:white'>kredi taahh\u00fcd\u00fcn\u00fcn kapat\u0131lmas\u0131nda kullan\u0131lacak g\u00fcmr\u00fck beyannamesine ili\u015fkin bir men\u015fe \u015fart\u0131ndan da bahsedilmemektedir<\/span><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'>. Reeskont kredisi taahh\u00fct kapatma i\u015flemlerinin bu a\u00e7\u0131klamalara uygun olarak sonu\u00e7land\u0131r\u0131lmas\u0131 gerekmektedir.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:#1F497D;background:white'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><u><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'><a href=\"https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2021\/03\/ihracat-ve-D\u00f6viz-Kazand\u0131r\u0131c\u0131-Hizmetler-Reeskont-Kredisi-Hk..pdf\"><span style='color:black'>Merkez Bankas\u0131n\u0131n ilgili yaz\u0131s\u0131n\u0131 g\u00f6r\u00fcnt\u00fclemek i\u00e7in t\u0131klay\u0131n\u0131z.<\/span><\/a><o:p><\/o:p><\/span><\/u><\/p><p class=MsoNormal><span style='color:#1F497D;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:8.5pt;font-family:\"Helvetica\",\"sans-serif\";color:#1F497D;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='font-size:14.0pt;font-family:\"Arial\",\"sans-serif\";color:black;background:white'>DDP Mevzuat Bilgilendirme Servisi<o:p><\/o:p><\/span><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Reeskont kredileri-mense belgesi Ticaret Bakanl\u0131\u011f\u0131 \u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;nden al\u0131nan bir yaz\u0131da; Bakanl\u0131klar\u0131na vaki muhtelif m\u00fcracaatlarda, reeskont kredilerinin taahh\u00fct kapatma i\u015flemlerinde; &quot;Dahilde \u0130\u015fleme \u0130zin Belgesi (D\u0130\u0130B) kapsam\u0131nda 3151 rejim kodu ile d\u00fczenlenen&quot; ve &quot;ilgili alan\u0131nda T\u00fcrk Men\u015fei d\u0131\u015f\u0131nda di\u011fer \u00fclke men\u015feili \u00fcr\u00fcnlere ait kodlar\u0131n yer ald\u0131\u011f\u0131&quot; ihracat beyannamelerinin kabul edilmedi\u011finin, bu durumun ise uygulamada baz\u0131 s\u0131k\u0131nt\u0131lara<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/reeskont_kredileri_mense_belgesi\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":38450,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-38448","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=38448"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38448\/revisions"}],"predecessor-version":[{"id":38451,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/38448\/revisions\/38451"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/38450"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=38448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=38448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=38448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}