{"id":1524,"date":"2024-12-21T20:44:52","date_gmt":"2024-12-21T20:44:52","guid":{"rendered":"https:\/\/pamukhukuk.com\/?p=1524"},"modified":"2024-12-21T20:46:44","modified_gmt":"2024-12-21T20:46:44","slug":"ihracat-bedellerinin-yurda-getirilmemesi-ve-cezasina-iliskin-bilgi-bulteni","status":"publish","type":"post","link":"https:\/\/pamukhukuk.com\/?p=1524","title":{"rendered":"\u0130hracat Bedellerinin Yurda Getirilmemesi ve Cezas\u0131na \u0130li\u015fkin Bilgi B\u00fclteni"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1524\" class=\"elementor elementor-1524\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-197a9ff e-flex e-con-boxed e-con e-parent\" data-id=\"197a9ff\" data-element_type=\"container\" data-settings=\"{&quot;content_width&quot;:&quot;boxed&quot;}\" data-core-v316-plus=\"true\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38f9793 elementor-widget elementor-widget-text-editor\" data-id=\"38f9793\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.16.0 - 14-09-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify;text-indent:-.6pt;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><b><span style=\"color:#C00000\">A.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-size-adjust: none; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-variant-emoji: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><\/b><!--[endif]--><b><span style=\"color:#C00000\">Giri\u015f<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-21.3pt;\ntext-align:justify\"><b><span style=\"color:#C00000\">&nbsp;<\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-21.3pt;\ntext-align:justify\">1567 say\u0131l\u0131 T\u00fcrk\nParas\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun (TPKKHK) ve bu kanun uyar\u0131nca\n\u00e7\u0131kar\u0131lan tebli\u011f, karar ve genelgeler uyar\u0131nca ihracat\u00e7\u0131lar, ihracat\nbedellerini mevzuatta belirtilen s\u00fcreler i\u00e7erisinde yurda getirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\nalt\u0131ndad\u0131rlar. Bu anlamda Merkez Bankas\u0131 \u0130hracat Genelgesinin 4 ve 7\u2019inci\nmaddelerinde belirtilen s\u00fcreler sakl\u0131 kalmak kayd\u0131yla, ihracat bedeli\nd\u00f6vizlerin fiili ihra\u00e7 tarihinden itibaren 180 g\u00fcn i\u00e7inde yurda getirilmesi ve\n\u0130BKB veya NBF d\u00fczenlenmesi halinde ihracat hesab\u0131 arac\u0131 banka nezdinde\nkapat\u0131l\u0131r. Aksi halde \u00e7e\u015fitlik yapt\u0131r\u0131mlar ile kar\u015f\u0131la\u015f\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<o:p><\/o:p><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-21.3pt;\ntext-align:justify\"><o:p>&nbsp;<\/o:p><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-21.3pt;\ntext-align:justify\">\u0130\u015fbu bilgi\nb\u00fcltenimizde; ihracat bedellerinin yurda getirilmesi zorunlulu\u011fu ihracat\nhesab\u0131n\u0131n kapat\u0131lmas\u0131nda uygulanacak usul, ihracat bedellerinin yurda\ngetirilmesi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn ihlali halinde uygulanacak yapt\u0131r\u0131mlar ve idari para\ncezalar\u0131 ve idari para cezas\u0131na kar\u015f\u0131 kanun yoluna ba\u015fvuru s\u00fcreci\na\u00e7\u0131klanm\u0131\u015ft\u0131r.<o:p><\/o:p><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify\"><b><span style=\"color:#C00000\">&nbsp;<\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify;text-indent:-.6pt;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><b><span style=\"color:#C00000\">B.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-size-adjust: none; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-variant-emoji: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><\/b><!--[endif]--><b><span style=\"color:#C00000\">\u0130hracat Bedellerinin Yurda Getirilmesi Zorunlulu\u011fu<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify\"><b><span style=\"color:#C00000\">&nbsp;<\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify\">\u0130hracat\nbedellerinin yurda getirilmesine ili\u015fkin usul ve esaslar, \u0130hracat Genelgesi\u2019nde\nd\u00fczenlenmi\u015ftir. TCMB &#8211; \u0130hracat Genelgesinin; \u0130hracat bedellerinin yurda\ngetirilmesi ba\u015fl\u0131kl\u0131 4 \u00fcnc\u00fc maddesine g\u00f6re;&nbsp; \u201c(1) 2018-32\/48 say\u0131l\u0131\nTebli\u011f\u2019in y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren fiili ihracat\u0131 ger\u00e7ekle\u015ftirilen\ni\u015flemlere ili\u015fkin ihracat bedellerinin yurda getirilme s\u00fcresi fiili ihra\u00e7\ntarihinden itibaren 180 g\u00fcn\u00fc ge\u00e7emez. 180 g\u00fcn azami s\u00fcre olup,&nbsp;\nithalat\u00e7\u0131n\u0131n \u00f6demesini m\u00fcteakip do\u011frudan ve gecikmeksizin yurda getirilmesi\nesast\u0131r.\u201d E\u015fyan\u0131n&nbsp; fiili&nbsp; ihra\u00e7 tarihi,&nbsp;&nbsp; ihracat\nbedellerinin yurda getirilmesi i\u00e7in azami 180 g\u00fcnl\u00fck s\u00fcrenin de&nbsp; ba\u015flang\u0131\u00e7\ntarihidir. Fiili ihra\u00e7 tarihi&nbsp;ise,\ne\u015fyaya ili\u015fkin ihracat beyannamesinin kapanma tarihidir.<o:p><\/o:p><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify\"><b><span style=\"color:#C00000\">&nbsp;<\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify;text-indent:-.6pt;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><b><span style=\"color:#C00000\">C.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-size-adjust: none; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-variant-emoji: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><\/b><!--[endif]--><b><span style=\"color:#C00000\">\u0130hracat Hesab\u0131n\u0131n Kapat\u0131lmas\u0131<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify\"><b><span style=\"color:#C00000\">&nbsp;<\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify\">\u0130hracat\nbedellerinin s\u00fcresi i\u00e7inde yurda getirilmesinin izlenmesi veya terkin limitleri\ni\u00e7erinde kalan a\u00e7\u0131k hesaplar\u0131n arac\u0131 bankalarca kapat\u0131lmas\u0131 gereklidir. Yurda\ngetirilen bedel, ayn\u0131 s\u00fcreler i\u00e7erisinde, ihracat bedeli kabul belgesine\nba\u011flan\u0131r. S\u00fcresi i\u00e7erisinde kapat\u0131lmayan hesaplar\u0131n arac\u0131 bankalarca 5 i\u015f g\u00fcn\u00fc\ni\u00e7inde Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131na veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ihbar edilmesi\ngerekir. \u0130hracat\u00e7\u0131lar\u0131n 5 g\u00fcnl\u00fck ihbar s\u00fcresi i\u00e7inde de hesaplar\u0131n\u0131 bankada\nkapatma haklar\u0131 mevcuttur. Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131nca bankalar taraf\u0131ndan\nyap\u0131lan ihbar\u0131 m\u00fcteakip 10 i\u015f g\u00fcn\u00fc i\u00e7inde ilgililere hesaplar\u0131n kapat\u0131lmas\u0131\ni\u00e7in 90 g\u00fcn s\u00fcreli ihtarname g\u00f6nderilmektedir. Bu s\u00fcre i\u00e7inde hesaplar\u0131n\nkapat\u0131lmas\u0131 veya m\u00fccbir sebep hallerinin ya da hakl\u0131 durumun belgelenmesi\nzorunlulu\u011fu bulunmaktad\u0131r.<o:p><\/o:p><\/p><p style=\"margin:0cm;text-align:justify\"><b><span style=\"color:#C00000\">&nbsp;<\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify;text-indent:-.6pt;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><b><span style=\"color:#C00000\">D.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-size-adjust: none; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-variant-emoji: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><\/b><!--[endif]--><b><span style=\"color:#C00000\">\u0130hracat Bedellerinin Yurda Getirilmesi Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn\n\u0130hlali Halinde Uygulanacak Yapt\u0131r\u0131mlar<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-left:-20.7pt;text-align:justify\">Cumhurba\u015fkan\u0131n\u0131n 1567 say\u0131l\u0131 \u201cT\u00fcrk Paras\u0131 K\u0131ymetini Koruma Hakk\u0131nda\nKanun\u201d h\u00fck\u00fcmlerine g\u00f6re yapm\u0131\u015f bulundu\u011fu genel ve d\u00fczenleyici i\u015flemlerdeki\ny\u00fck\u00fcml\u00fcl\u00fcklere ayk\u0131r\u0131 hareket eden ki\u015fi, \u00fc\u00e7 bin T\u00fcrk Liras\u0131ndan yirmi be\u015f bin\nT\u00fcrk Liras\u0131na kadar idar\u00ee para cezas\u0131 ile cezaland\u0131r\u0131l\u0131r.<o:p><\/o:p><\/p><p style=\"margin-left:-20.7pt;text-align:justify\">\u0130\u015flenen fiil, 1567 say\u0131l\u0131 Kanun\u2019un 1.maddesinde yaz\u0131l\u0131 k\u0131ymetlerin\nizinsiz olarak yurttan \u00e7\u0131kar\u0131lmas\u0131 veya yurda sokulmas\u0131 mahiyetinde\nise&nbsp;5607 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu h\u00fck\u00fcmlerine g\u00f6re su\u00e7 veya\nkabahat olu\u015fturmad\u0131\u011f\u0131 takdirde ki\u015fi; e\u015fya ve k\u0131ymetlerin rayi\u00e7 bedeli kadar,\nte\u015febb\u00fcs halinde ise bu bedelin yar\u0131s\u0131 kadar idar\u00ee para cezas\u0131 ile\ncezaland\u0131r\u0131l\u0131r.&nbsp;<o:p><\/o:p><\/p><p style=\"margin-left:-20.7pt;text-align:justify\">Her t\u00fcrl\u00fc mal, k\u0131ymet, hizmet\nve sermaye ithal ve ihra\u00e7 edenler veya bu i\u015flere arac\u0131l\u0131k edenlerden bu\ni\u015flemlerinden do\u011fan alacaklar\u0131n\u0131 1567 say\u0131l\u0131 Kanun\u2019un 1.maddesine g\u00f6re al\u0131nan\nkararlardaki h\u00fck\u00fcmlere g\u00f6re ve bu kararlarda tayin edilen s\u00fcreler i\u00e7inde yurda\ngetirmeyenler, yurda getirmekle y\u00fck\u00fcml\u00fc olduklar\u0131 k\u0131ymetlerin rayi\u00e7\nbedelinin&nbsp;<u>y\u00fczde be\u015fi kadar idar\u00ee para cezas\u0131yla cezaland\u0131r\u0131l\u0131rlar.<\/u>&nbsp;\u0130dar\u00ee\npara cezas\u0131na ili\u015fkin karar kesinle\u015finceye kadar alacaklar\u0131n\u0131 yurda\ngetirenlere, birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re idar\u00ee para cezas\u0131 verilir.&nbsp;<u>Ancak,<\/u>&nbsp;verilecek\nidar\u00ee para cezas\u0131 yurda getirilmesi gereken paran\u0131n y\u00fczde iki bu\u00e7u\u011fundan fazla\nolamaz.<o:p><\/o:p><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify;text-indent:-.6pt;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><b><span style=\"color:#C00000\">E.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-size-adjust: none; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-variant-emoji: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><\/b><!--[endif]--><b><span style=\"color:#C00000\">\u0130dari Para Cezalar\u0131 ve \u0130dari Para Cezas\u0131na Kar\u015f\u0131 Kanun\nYoluna Ba\u015fvuru<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify\"><b><span style=\"color:#C00000\">&nbsp;<\/span><\/b><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify\">1567 say\u0131l\u0131 T\u00fcrk\nParas\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun\u2019un 1. maddesi&nbsp;<i>\u201cKambiyo,\nnukut, esham ve tahvilat al\u0131m ve sat\u0131m\u0131n\u0131n ve bunlar ile k\u0131ymetli madenler ve\nk\u0131ymetli ta\u015flarla bunlardan mamul veya bunlar\u0131 muhtevi her nevi e\u015fya ve\nk\u0131ymetlerin ve ticari senetlerle tediyeyi temine yarayan her t\u00fcrl\u00fc vas\u0131ta ve\nvesikalar\u0131n memleketten ihrac\u0131 veya memlekete ithalinin tanzim ve tahdidine ve\nT\u00fcrk paras\u0131n\u0131n k\u0131ymetinin korunmas\u0131 z\u0131mn\u0131nda kararlar ittihaz\u0131na Cumhurba\u015fkan\u0131\nsalahiyetlidir.\u201d<\/i>&nbsp;h\u00fckm\u00fcn\u00fc amirdir.<b><span style=\"color:#C00000\"><o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-left:-20.7pt;text-align:justify\">1567 say\u0131l\u0131 yasada cezan\u0131n &nbsp;Cumhuriyet Savc\u0131l\u0131klar\u0131 verece\u011fi a\u00e7\u0131k\u00e7a\nd\u00fczenlenmi\u015ftir. Savc\u0131l\u0131\u011f\u0131n idari para cezas\u0131 verme karar\u0131 \u00fczerine karar\u0131n\ntebli\u011finden itibaren&nbsp; Kabahatler Kanunu\u2019nun 27 maddesine g\u00f6re; 15 g\u00fcnl\u00fck\nyasal s\u00fcre i\u00e7erisinde Sulh Ceza Mahkemesine itiraz edilebilir. Sulh Ceza\nHakimli\u011fince itiraz\u0131n reddedilmesi halinde;&nbsp;tebli\u011fden itibaren 7\ng\u00fcn i\u00e7erisinde tekrar itiraz etme hakk\u0131 mevcuttur.&nbsp;Buna g\u00f6re yap\u0131lacak itiraz, ilk itiraz\u0131 inceleyen hakimli\u011fin bir \u00fcst\nnumaras\u0131 olan Sulh Ceza Hakimli\u011fine yap\u0131lacakt\u0131r. Yap\u0131lan ikinci itiraz\u0131n\n\u00fczerine, verilen&nbsp;kabul veya ret karar\u0131 kesindir.<o:p><\/o:p><\/p><p style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;margin-left:-20.7pt;\ntext-align:justify;text-indent:-.6pt;mso-list:l0 level1 lfo1\"><!--[if !supportLists]--><b><span style=\"color:#C00000\">F.<span style=\"font-variant-numeric: normal; font-variant-east-asian: normal; font-variant-alternates: normal; font-size-adjust: none; font-kerning: auto; font-optical-sizing: auto; font-feature-settings: normal; font-variation-settings: normal; font-variant-position: normal; font-variant-emoji: normal; font-weight: normal; font-stretch: normal; font-size: 7pt; line-height: normal; font-family: &quot;Times New Roman&quot;;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n<\/span><\/span><\/b><!--[endif]--><b><span style=\"color:#C00000\">Sonu\u00e7<o:p><\/o:p><\/span><\/b><\/p><p style=\"margin-left:-20.7pt;text-align:justify\">Sonu\u00e7 olarak; ihracat bedellerinin yurda getirilme s\u00fcresi fiili ihra\u00e7\ntarihinden itibaren 180 g\u00fcn\u00fc ge\u00e7emez. E\u015fyan\u0131n&nbsp; fiili&nbsp; ihra\u00e7\ntarihi,&nbsp;&nbsp; ihracat bedellerinin yurda getirilmesi i\u00e7in azami 180\ng\u00fcnl\u00fck s\u00fcrenin de&nbsp; ba\u015flang\u0131\u00e7 tarihidir. \u0130hracat bedellerinin s\u00fcresi i\u00e7inde\nyurda getirilmesinin izlenmesi veya terkin limitleri i\u00e7erinde kalan a\u00e7\u0131k\nhesaplar\u0131n arac\u0131 bankalarca kapat\u0131lmas\u0131 gereklidir. Yurda getirilen bedel, ayn\u0131\ns\u00fcreler i\u00e7erisinde, ihracat bedeli kabul belgesine ba\u011flan\u0131r. S\u00fcresi i\u00e7erisinde\nkapat\u0131lmayan hesaplar\u0131n arac\u0131 bankalarca 5 i\u015f g\u00fcn\u00fc i\u00e7inde Vergi Dairesi\nBa\u015fkanl\u0131\u011f\u0131na veya Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne ihbar edilmesi gerekir. \u0130hracat\u00e7\u0131lar\u0131n\n5 g\u00fcnl\u00fck ihbar s\u00fcresi i\u00e7inde de hesaplar\u0131n\u0131 bankada kapatma haklar\u0131 mevcuttur. Vergi\nDairesi Ba\u015fkanl\u0131\u011f\u0131nca bankalar taraf\u0131ndan yap\u0131lan ihbar\u0131 m\u00fcteakip 10 i\u015f g\u00fcn\u00fc\ni\u00e7inde ilgililere hesaplar\u0131n kapat\u0131lmas\u0131 i\u00e7in 90 g\u00fcn s\u00fcreli ihtarname\ng\u00f6nderilmektedir. Bu s\u00fcre i\u00e7inde hesaplar\u0131n kapat\u0131lmas\u0131 veya m\u00fccbir sebep\nhallerinin ya da hakl\u0131 durumun belgelenmesi zorunlulu\u011fu bulunmaktad\u0131r. 1567\nsay\u0131l\u0131 Kanun\u2019un 1.maddesine g\u00f6re al\u0131nan kararlardaki h\u00fck\u00fcmlere g\u00f6re ve bu\nkararlarda tayin edilen s\u00fcreler i\u00e7inde yurda getirmeyenler, yurda getirmekle\ny\u00fck\u00fcml\u00fc olduklar\u0131 k\u0131ymetlerin rayi\u00e7 bedelinin&nbsp;<u>y\u00fczde be\u015fi kadar idar\u00ee\npara cezas\u0131yla cezaland\u0131r\u0131l\u0131rlar.<\/u>&nbsp;\u0130dar\u00ee para cezas\u0131na ili\u015fkin karar\nkesinle\u015finceye kadar alacaklar\u0131n\u0131 yurda getirenlere, birinci f\u0131kra h\u00fckm\u00fcne g\u00f6re\nidar\u00ee para cezas\u0131 verilir.&nbsp;<u>Ancak,<\/u>&nbsp;verilecek idar\u00ee para cezas\u0131\nyurda getirilmesi gereken paran\u0131n y\u00fczde iki bu\u00e7u\u011fundan fazla olamaz.<o:p><\/o:p><\/p><p style=\"margin-left:-20.7pt;text-align:justify\">1567 say\u0131l\u0131 yasada cezan\u0131n &nbsp;Cumhuriyet Savc\u0131l\u0131klar\u0131 verece\u011fi a\u00e7\u0131k\u00e7a\nd\u00fczenlenmi\u015ftir. Savc\u0131l\u0131\u011f\u0131n idari para cezas\u0131 verme karar\u0131 \u00fczerine karar\u0131n\ntebli\u011finden itibaren&nbsp; Kabahatler Kanunu\u2019nun 27 maddesine g\u00f6re; 15 g\u00fcnl\u00fck\nyasal s\u00fcre i\u00e7erisinde Sulh Ceza Mahkemesine itiraz edilebilir. Sulh Ceza\nHakimli\u011fince itiraz\u0131n reddedilmesi halinde;&nbsp;tebli\u011fden itibaren 7\ng\u00fcn i\u00e7erisinde tekrar itiraz etme hakk\u0131 mevcuttur.&nbsp;Buna g\u00f6re yap\u0131lacak itiraz, ilk itiraz\u0131 inceleyen hakimli\u011fin bir \u00fcst\nnumaras\u0131 olan Sulh Ceza Hakimli\u011fine yap\u0131lacakt\u0131r. Yap\u0131lan ikinci itiraz\u0131n\n\u00fczerine, verilen&nbsp;kabul veya ret karar\u0131 kesindir.<o:p><\/o:p><\/p><p align=\"right\" style=\"margin-top:5.0pt;margin-right:0cm;margin-bottom:0cm;\nmargin-left:-20.7pt;text-align:right\"><i>Sayg\u0131lar\u0131m\u0131zla<\/i><o:p><\/o:p><\/p><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<\/p><p align=\"right\" style=\"margin-top:0cm;margin-right:0cm;margin-bottom:0cm;\nmargin-left:36.0pt;text-align:right\"><i>Pam<\/i><i>uk Hukuk\nB\u00fcrosu<o:p><\/o:p><\/i><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Giri\u015f &nbsp; 1567 say\u0131l\u0131 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun (TPKKHK) ve bu kanun uyar\u0131nca \u00e7\u0131kar\u0131lan tebli\u011f, karar ve genelgeler uyar\u0131nca ihracat\u00e7\u0131lar, ihracat bedellerini mevzuatta belirtilen s\u00fcreler i\u00e7erisinde yurda getirme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc alt\u0131ndad\u0131rlar. Bu anlamda Merkez Bankas\u0131 \u0130hracat Genelgesinin 4 ve 7\u2019inci maddelerinde belirtilen s\u00fcreler sakl\u0131 kalmak kayd\u0131yla, ihracat bedeli d\u00f6vizlerin fiili ihra\u00e7 tarihinden itibaren [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/1524"}],"collection":[{"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1524"}],"version-history":[{"count":4,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/1524\/revisions"}],"predecessor-version":[{"id":1528,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=\/wp\/v2\/posts\/1524\/revisions\/1528"}],"wp:attachment":[{"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pamukhukuk.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}