{"id":40240,"date":"2026-02-27T06:31:19","date_gmt":"2026-02-27T06:31:19","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=40240"},"modified":"2026-02-27T06:32:15","modified_gmt":"2026-02-27T06:32:15","slug":"iran_kkdf_odememek_icin_gereken_islemler","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/iran_kkdf_odememek_icin_gereken_islemler\/","title":{"rendered":"\u0130ran&#8217;dan Yap\u0131lan \u0130thalatta KKDF Muafiyetinden Yararlanma Ko\u015fullar\u0131 hk."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"40240\" class=\"elementor elementor-40240\" 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-56e1aeaa elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"56e1aeaa\" 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-46afed elementor-column elementor-col-100 elementor-top-column\" data-id=\"46afed\" 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-62258a1 elementor-widget elementor-widget-heading\" data-id=\"62258a1\" 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\">\u0130ran'dan Yap\u0131lan \u0130thalatta KKDF Muafiyetinden Yararlanma Ko\u015fullar\u0131 hk.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-438cdedd elementor-widget elementor-widget-text-editor\" data-id=\"438cdedd\" 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: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 15 (filtered medium)\"><style><!--\n\/* Font Definitions *\/\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:Aptos;}\n\/* Style Definitions *\/\np.MsoNormal, li.MsoNormal, div.MsoNormal\n\t{margin:0cm;\n\tfont-size:11.0pt;\n\tfont-family:\"Calibri\",sans-serif;\n\tmso-fareast-language:EN-US;}\na:link, span.MsoHyperlink\n\t{mso-style-priority:99;\n\tcolor:#0563C1;\n\ttext-decoration:underline;}\nspan.E-postaStili19\n\t{mso-style-type:personal-reply;\n\tfont-family:\"Aptos\",sans-serif;\n\tcolor:windowtext;}\n.MsoChpDefault\n\t{mso-style-type:export-only;\n\tfont-size:10.0pt;\n\tmso-ligatures:none;}\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><\/head><body lang=TR link=\"#0563C1\" vlink=\"#954F72\" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><b><span style='color:black;mso-fareast-language:TR'>\u0130ran&#8217;dan Yap\u0131lan \u0130thalatta KKDF<o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal><b><o:p>&nbsp;<\/o:p><\/b><\/p><p class=MsoNormal style='margin-top:6.0pt'><b><span style='color:black;mso-fareast-language:TR'>G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn 23.02.2026 \/ 119236203 tarih say\u0131l\u0131 yaz\u0131lar\u0131nda;<\/span><\/b><span style='color:black;mso-fareast-language:TR'><o:p><\/o:p><\/span><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt'><span style='color:black;mso-fareast-language:TR'>Bilindi\u011fi \u00fczere, beyanname kapsam\u0131 e\u015fya bedelinin g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nce (g\u00fcmr\u00fck beyannamesinin tescil tarihinden \u00f6nce veya tescil tarihinde) ihracat\u00e7\u0131n\u0131n yurt d\u0131\u015f\u0131 hesab\u0131na transfer edildi\u011finin g\u00fcmr\u00fck idarelerine tevsik edilmesi halinde Kaynak Kullan\u0131m\u0131 Destekleme Fonu (KKDF) kesintisi yap\u0131lmamaktad\u0131r.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt'><span style='color:black;mso-fareast-language:TR'>\u0130ran \u0130slam Cumhuriyeti&#8217;nden yap\u0131lan ithalatlarda uluslararas\u0131 finansal k\u0131s\u0131tlamalar sebebiyle, banka \u00fczerinden para transferi yap\u0131lmas\u0131 fiilen ve hukuken m\u00fcmk\u00fcn bulunmamakta olup; Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131&#8217;ndan al\u0131nan muhtelif tarih\/say\u0131l\u0131 yaz\u0131lardan bahseden ilgi&#8217;de kay\u0131tl\u0131 da\u011f\u0131t\u0131ml\u0131 yaz\u0131m\u0131zda \u00f6zetle; <b>\u0130ran&#8217;da yerle\u015fik firmalardan yap\u0131lan ithalatlara ili\u015fkin ithalat bedellerinin, <u>sat\u0131c\u0131 firmalar\u0131n sat\u0131\u015f faturalar\u0131 \u00fczerinde transferin yap\u0131laca\u011f\u0131 firman\u0131n unvan\u0131 ve banka hesap bilgilerini ayr\u0131nt\u0131l\u0131 olarak g\u00f6stermesi ve ithalat bedelinin faturada yer alan ihracat\u00e7\u0131n\u0131n g\u00f6sterdi\u011fi hesaplara g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nce transfer edildi\u011finin fatura ve \u00f6demeye ili\u015fkin belgelerin ibraz\u0131 suretiyle ilgili g\u00fcmr\u00fck idaresine tevsik edilmesi kayd\u0131yla bu t\u00fcr transferlerin pe\u015fin \u00f6deme kapsam\u0131nda de\u011ferlendirilmesinin<\/u> <u>m\u00fcmk\u00fcn bulundu\u011fu<\/u><\/b>,<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt'><b><span style='color:black;mso-fareast-language:TR'>Ancak ithalat bedelinin beyanname tescil tarihinden \u00f6nce faturada yer alan ihracat\u00e7\u0131n\u0131n g\u00f6sterdi\u011fi <u>yurt i\u00e7i hesaplara transfer edilmi\u015f olmas\u0131n\u0131n pe\u015fin \u00f6deme kapsam\u0131nda de\u011ferlendirilmeyece\u011fi<\/u> talimatland\u0131r\u0131lm\u0131\u015ft\u0131r<\/span><\/b><span style='color:black;mso-fareast-language:TR'>.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt'><span style='color:black;mso-fareast-language:TR'>Bu kez Bakanl\u0131\u011f\u0131m\u0131z denetim elemanlar\u0131 marifetiyle yap\u0131lan incelemelerde, \u0130ran&#8217;dan yap\u0131lan ithalatlarda, ithalat bedelinin pe\u015fin olarak beyanname ekinde yer alan faturalardaki birden fazla firmaya g\u00f6nderildi\u011fi, kimi zaman beyanname ekinde yer alan faturalardaki firma unvanlar\u0131 ile Transfer Bildirim Formu (TBF) \u00fczerindeki firma unvanlar\u0131n\u0131n farkl\u0131l\u0131k g\u00f6sterdi\u011fi, \u0130ran \u00fczerinden pe\u015fin \u00f6deme yoluyla yap\u0131lan ithalat i\u015flemlerinde, bedelin fatura \u00fczerinde belirtilmek suretiyle birden fazla firmaya g\u00f6nderilmesine imk\u00e2n tan\u0131nmas\u0131n\u0131n suistimale a\u00e7\u0131k olarak de\u011ferlendirildi\u011fi y\u00f6n\u00fcnde tespitte bulunulmas\u0131 \u00fczerine; konuya ili\u015fkin an\u0131lan Bakanl\u0131ktan al\u0131nan bir \u00f6rne\u011fi ekli 04.02.2026 tarihli, 14245 say\u0131l\u0131 yaz\u0131da; uluslararas\u0131 m\u00fceyyideler nedeniyle bankac\u0131l\u0131k sisteminin \u00e7al\u0131\u015fmad\u0131\u011f\u0131 \u0130ran&#8217;da yerle\u015fik firmalardan yap\u0131lan s\u00f6z konusu ithalat i\u015flemlerinde i<b>thalat bedelinin g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nce faturada yer alan ihracat\u00e7\u0131n\u0131n g\u00f6sterdi\u011fi yaln\u0131zca bir tek hesaba transfer edilmesi \u015feklinde uygulamaya y\u00f6n verilmesinin m\u00fcmk\u00fcn oldu\u011fu, fatura ve \u00f6demeye ili\u015fkin belgelerin buna uygun \u015fekilde ibraz edilmesi suretiyle ilgili g\u00fcmr\u00fck idaresine tevsik edilmesi halinde bu t\u00fcr transferlerin pe\u015fin \u00f6deme kapsam\u0131nda de\u011ferlendirilebilece\u011fi ifade edilmi\u015ftir.<o:p><\/o:p><\/b><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify;text-indent:35.45pt'><span style='color:black;mso-fareast-language:TR'>Bu itibarla<b>, <u>\u0130ran&#8217;dan ger\u00e7ekle\u015ftirilen ithalat i\u015flemlerinde, ithalat bedelinin g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nce faturada yer alan ihracat\u00e7\u0131n\u0131n g\u00f6sterdi\u011fi yaln\u0131zca bir tek yurt d\u0131\u015f\u0131 hesaba transfer edildi\u011finin tevsiki ile fatura ve \u00f6demeye ili\u015fkin belgelerin buna uygun \u015fekilde ibraz edilmesi halinde bu transferler, pe\u015fin \u00f6deme olarak de\u011ferlendirilebilecektir<\/u><\/b>.<o:p><\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify'><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify'><span style='font-size:12.0pt;font-family:\"Aptos\",sans-serif;mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal style='margin-top:6.0pt;text-align:justify'><span style='mso-fareast-language:TR'>\u0130lgili yaz\u0131y\u0131 g\u00f6r\u00fcnt\u00fcleyebilmek i\u00e7in <a href=\"https:\/\/www.ddp.com.tr\/TR\/wp-content\/uploads\/2026\/02\/Iran-dan-Yapilan-Ithalatta-KKDF.pdf\">t\u0131klay\u0131n\u0131z&#8230;.<\/a><o:p><\/o:p><\/span><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/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>\u0130ran&#8217;dan Yap\u0131lan \u0130thalatta KKDF Muafiyetinden Yararlanma Ko\u015fullar\u0131 hk. \u0130ran&#8217;dan Yap\u0131lan \u0130thalatta KKDF &nbsp; G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc&#8217;n\u00fcn 23.02.2026 \/ 119236203 tarih say\u0131l\u0131 yaz\u0131lar\u0131nda; &nbsp; Bilindi\u011fi \u00fczere, beyanname kapsam\u0131 e\u015fya bedelinin g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ba\u015flad\u0131\u011f\u0131 tarihten \u00f6nce (g\u00fcmr\u00fck beyannamesinin tescil tarihinden \u00f6nce veya tescil tarihinde) ihracat\u00e7\u0131n\u0131n yurt d\u0131\u015f\u0131 hesab\u0131na transfer edildi\u011finin g\u00fcmr\u00fck idarelerine tevsik edilmesi halinde Kaynak Kullan\u0131m\u0131<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/iran_kkdf_odememek_icin_gereken_islemler\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":40020,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-40240","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\/40240","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=40240"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/40240\/revisions"}],"predecessor-version":[{"id":40242,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/40240\/revisions\/40242"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/40020"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=40240"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=40240"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=40240"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}