{"id":7615,"date":"2025-12-31T11:35:55","date_gmt":"2025-12-31T08:35:55","guid":{"rendered":"https:\/\/elmadaghukuk.com\/?p=7615"},"modified":"2025-12-31T11:35:55","modified_gmt":"2025-12-31T08:35:55","slug":"dis-ticaret-sermaye-sirketi-statusune-iliskin-teblig-ihracat-2025-7-yayinlandi","status":"publish","type":"post","link":"https:\/\/elmadaghukuk.com\/en\/dis-ticaret-sermaye-sirketi-statusune-iliskin-teblig-ihracat-2025-7-yayinlandi\/","title":{"rendered":"The Communiqu\u00e9 Regarding the Status of Foreign Trade Capital Companies (Export: 2025\/7) has been published."},"content":{"rendered":"

Bu Tebli\u011fin amac\u0131; uzmanla\u015fma ve \u00f6l\u00e7ek ekonomisinin getirdi\u011fi avantajlardan faydalanarak \u015firketlerin d\u0131\u015f pazarlara a\u00e7\u0131lmalar\u0131n\u0131 sa\u011flamak, ihracat\u0131m\u0131za ivme kazand\u0131rmak ve \u00fclkemizin uluslararas\u0131 ticarette daha y\u00fcksek bir pay alabilmesini temin etmek amac\u0131yla \u015firketlere d\u0131\u015f ticaret sermaye \u015firketi stat\u00fcs\u00fc verilmesi, s\u00f6z konusu stat\u00fcn\u00fcn geri al\u0131nmas\u0131 ile bu stat\u00fcye ili\u015fkin yetki ve sorumluluklara dair usul ve esaslar\u0131 d\u00fczenlemektir.<\/p>\n

Stat\u00fc verilecek \u015firketlerin, bir \u00f6nceki takvim y\u0131l\u0131nda en az (FOB) 100.000.000 (y\u00fcz milyon) ABD Dolar\u0131 ihracat ger\u00e7ekle\u015ftiren ve en az 10.000.000 (on milyon) TL \u00f6denmi\u015f sermayeli anonim \u015firket olmas\u0131 gerekir.<\/p>\n

\u015eirketlere, her y\u0131l\u0131n ocak ay\u0131n\u0131n son g\u00fcn\u00fcne kadar ba\u015fvurulmas\u0131 kayd\u0131yla stat\u00fc verilebilir veya\u00a0halihaz\u0131rda\u00a0stat\u00fcy\u00fc haiz firmalar i\u00e7in s\u00f6z konusu stat\u00fc yenilenebilir.<\/p>\n

Y\u00fcr\u00fcrl\u00fckteki kararda yer almayan \u015firketlere; talepleri halinde, ba\u015fvuru tarihi itibar\u0131yla on iki ay geriye gitmek suretiyle yap\u0131lacak inceleme sonucunda, birinci f\u0131kradaki \u015fartlar\u0131 haiz olduklar\u0131n\u0131n belirlenmesi durumunda, y\u00fcr\u00fcrl\u00fckteki karara ek yap\u0131lmak suretiyle stat\u00fc verilebilir.<\/p>\n

Stat\u00fc almak i\u00e7in Bakanl\u0131\u011fa (\u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) ba\u015fvuruda bulunan \u015firketin\u00a04\/1\/1961\u00a0tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun 359 uncu maddesinde belirtilen, muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenlenmedi\u011fini veya kullan\u0131lmad\u0131\u011f\u0131n\u0131, ba\u015fvuru sahibi \u015firketin ba\u011fl\u0131 bulundu\u011fu vergi dairesinden al\u0131nacak bir yaz\u0131 ile belgelendirmesi gerekir.<\/p>\n

\u015eirketlerin stat\u00fc alabilmeleri i\u00e7in ba\u015fvuru belgeleri ile birlikte DYS \u00fczerinden Bakanl\u0131\u011fa (\u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) ba\u015fvurmalar\u0131 gerekir.<\/p>\n

Ba\u015fvurularda eksik bilgi ve belgelerin bulunmas\u0131 ve\/veya Bakanl\u0131k (\u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) taraf\u0131ndan ek bilgi ve belge talep edilmesi halinde, DYS \u00fczerinden ba\u015fvuru sahibi \u015firkete bildirimde bulunulur. \u0130stenilen bilgi ve belgelerin bildirim tarihinden itibaren en ge\u00e7 bir ay i\u00e7erisinde DYS \u00fczerinden tamamlanmas\u0131 gerekir. Eksikliklerin bir ay i\u00e7erisinde tamamlanmamas\u0131 durumunda ba\u015fvuru reddedilir.<\/p>\n

Bakanl\u0131k gerekli g\u00f6rd\u00fc\u011f\u00fc durumlarda ba\u015fvuruya ili\u015fkin de\u011ferlendirmeleri yapabilmek ve geli\u015ftirme \u00f6nerilerinde bulunmak amac\u0131yla yerinde inceleme yapabilir.<\/p>\n

Bakanl\u0131k\u00e7a yap\u0131lan inceleme sonucunda, uygun bulunan \u015firketlere stat\u00fc verilir ve konuya ili\u015fkin karar \u015firketlerin bilgileri ile birlikte Resm\u00ee Gazete\u2019de yay\u0131mlan\u0131r.<\/p>\n

Stat\u00fc, yay\u0131mland\u0131\u011f\u0131 tarihten itibaren m\u00fcteakip y\u0131la ait karar yay\u0131mlan\u0131ncaya kadar ge\u00e7erlidir.<\/p>\n

D\u0131\u015f ticaret sermaye \u015firketleri, ba\u015fka \u015firketlerin ihracat\u0131na arac\u0131l\u0131k edebilirler. Ancak, ihracata arac\u0131l\u0131k etmeden \u00f6nce, s\u00f6z konusu \u015firketlerin 213 say\u0131l\u0131 Kanunun 359 uncu maddesinde belirtilen, muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenlenmedi\u011fini ve\/veya kullan\u0131lmad\u0131\u011f\u0131n\u0131 ba\u011fl\u0131 bulundu\u011fu vergi dairesinden al\u0131nacak bir yaz\u0131 ile belgelendirmesi gerekir.<\/p>\n

D\u0131\u015f ticaret sermaye \u015firketleri, kendi nam ve hesaplar\u0131na yurt i\u00e7inden bizzat sat\u0131n ald\u0131klar\u0131 ve tedarik ettikleri mallar\u0131n ihracat\u0131nda bu mallar\u0131n \u00fcretimi, temini ve ihracat\u0131 ile ilgili d\u00fczenlenen t\u00fcm belgelerden idari ve cezai y\u00fck\u00fcml\u00fcl\u00fckler a\u00e7\u0131s\u0131ndan sorumludurlar.<\/p>\n

Arac\u0131l\u0131 ihracat s\u00f6zle\u015fmesine dayanarak imalat\u00e7\u0131 veya tedarik\u00e7i \u015firketlerin d\u0131\u015f ticaret sermaye \u015firketleri \u00fczerinden ger\u00e7ekle\u015ftirdikleri ihracatta, arac\u0131l\u0131k s\u00f6zle\u015fmesinde aksine bir h\u00fck\u00fcm bulunmad\u0131\u011f\u0131 takdirde mal\u0131n \u00fcretimi veya tedariki ile ilgili t\u00fcm belgeler ve mal\u0131n ihracat\u0131 ile ilgili ihracat, kambiyo, g\u00fcmr\u00fck ve ilgili di\u011fer mevzuat h\u00fck\u00fcmleri kapsam\u0131ndaki idari ve cezai y\u00fck\u00fcml\u00fcl\u00fcklerden do\u011frudan ve m\u00fcnhas\u0131ran imalat\u00e7\u0131 ve tedarik\u00e7i \u015firketler sorumludur.<\/p>\n

D\u0131\u015f ticaret sermaye \u015firketinin;<\/p>\n

    \n
  1. a) Ba\u015fvuru evraklar\u0131nda sahte ve yan\u0131lt\u0131c\u0131 bilgi ve belge kullan\u0131lmas\u0131 suretiyle stat\u00fc ald\u0131\u011f\u0131n\u0131n tespiti,<\/li>\n
  2. b) Stat\u00fc ald\u0131\u011f\u0131 tarihten sonra 213 say\u0131l\u0131 Kanunun 359 uncu maddesinde belirtilen, muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenlendi\u011finin ve\/veya kullan\u0131ld\u0131\u011f\u0131n\u0131n tespit edilmesi,<\/li>\n
  3. c) Stat\u00fc ald\u0131\u011f\u0131 tarihten sonra, arac\u0131l\u0131 ihracat s\u00f6zle\u015fmesi kapsam\u0131nda ihracat\u0131na arac\u0131l\u0131k etti\u011fi imalat\u00e7\u0131 veya tedarik\u00e7i \u015firketler taraf\u0131ndan, 213 say\u0131l\u0131 Kanunun 359 uncu maddesinde belirtilen, muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenlendi\u011finin ve\/veya kullan\u0131ld\u0131\u011f\u0131n\u0131n tespiti \u00fczerine, an\u0131lan \u015firketler ile aras\u0131ndaki arac\u0131l\u0131 ihracat s\u00f6zle\u015fmesini feshetmemesi,<\/li>\n<\/ol>\n

    \u00e7) Bu Tebli\u011f h\u00fck\u00fcmlerine ayk\u0131r\u0131 durumlar\u0131n\u0131n tespit edilmesi,<\/p>\n

    halinde\u00a0Bakanl\u0131k\u00e7a stat\u00fcs\u00fc geri al\u0131n\u0131r ve ilgili karar Resm\u00ee Gazete\u2019de yay\u0131mlan\u0131r.<\/p>\n

    Birinci f\u0131kran\u0131n (a) bendi kapsam\u0131nda tespitte bulunulmas\u0131 durumunda stat\u00fc verildi\u011fi tarih itibar\u0131yla geri al\u0131n\u0131r ve bu \u015firketler stat\u00fcn\u00fcn sonra erdi\u011fi tarihten itibaren iki takvim y\u0131l\u0131 boyunca tekrar stat\u00fc ba\u015fvurusunda bulunamazlar.<\/p>\n

    Birinci f\u0131kran\u0131n (b), (c) ve (\u00e7) bentleri kapsam\u0131nda tespitte bulunulmas\u0131 durumunda stat\u00fc, karar\u0131n Resm\u00ee Gazete\u2019de yay\u0131m\u0131 itibar\u0131yla geri al\u0131n\u0131r ve bu \u015firketler stat\u00fcn\u00fcn sonra erdi\u011fi tarihten itibaren bir takvim y\u0131l\u0131 boyunca tekrar stat\u00fc ba\u015fvurusunda bulunamazlar.<\/p>\n

    Stat\u00fcn\u00fcn geri al\u0131nmas\u0131n\u0131 gerektiren eksikliklerin tespit edilmesi durumunda, Bakanl\u0131k\u00e7a (\u0130hracat Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) ilgili d\u0131\u015f ticaret sermaye \u015firketine bildirimde bulunularak bir ay i\u00e7erisinde eksiklikleri tamamlamas\u0131 ve gerekli a\u00e7\u0131klamalar\u0131 Bakanl\u0131\u011fa iletmesi talep edilir.<\/p>\n

    Bu Tebli\u011f,\u00a013\/1\/2011\u00a0tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 124 \u00fcnc\u00fc maddesinde belirtilen \u015firketler, 24\/4\/1969 tarihli ve 1163 say\u0131l\u0131 Kooperatifler Kanunu ile 1\/6\/2000 tarihli ve 4572 say\u0131l\u0131 Tar\u0131m Sat\u0131\u015f Kooperatif ve Birlikleri Hakk\u0131nda Kanun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ticari ve\/veya s\u0131nai faaliyette bulunan kooperatif ve birlikleri kapsar.<\/p>\n

    Bu Tebli\u011fin yay\u0131m\u0131 tarihinden\u00a031\/12\/2026\u00a0tarihine kadar stat\u00fc ba\u015fvurusunda bulunacak anonim \u015firketler i\u00e7in 4 \u00fcnc\u00fc maddenin birinci f\u0131kras\u0131 kapsam\u0131nda en az 2.000.000 (iki milyon) TL \u00f6denmi\u015f sermayeye sahip olmas\u0131 \u015fart\u0131 aran\u0131r.<\/p>\n

    11 inci madde ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan D\u0131\u015f Ticaret Sermaye \u015eirketi Stat\u00fcs\u00fcne \u0130li\u015fkin Tebli\u011f (\u0130hracat: 2004\/12) kapsam\u0131ndaki d\u0131\u015f ticaret sermaye \u015firketlerinin stat\u00fcleri 2026 y\u0131l\u0131na ili\u015fkin karar yay\u0131mlan\u0131ncaya kadar korunur ve bunlar hakk\u0131nda bu tarihe kadar 11 inci madde ile y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan D\u0131\u015f Ticaret Sermaye \u015eirketi Stat\u00fcs\u00fcne \u0130li\u015fkin Tebli\u011f (\u0130hracat: 2004\/12) h\u00fck\u00fcmleri uygulanmaya devam olunur.<\/p>","protected":false},"excerpt":{"rendered":"

    The circular regulates the procedures and principles regarding the status of foreign trade capital companies in order to support companies in entering foreign markets and strengthening exports.<\/p>","protected":false},"author":1,"featured_media":7616,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39,31],"tags":[40],"class_list":["post-7615","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aralik-2025","category-bultenler","tag-aralik-2025"],"_links":{"self":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts\/7615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/comments?post=7615"}],"version-history":[{"count":1,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts\/7615\/revisions"}],"predecessor-version":[{"id":7617,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/posts\/7615\/revisions\/7617"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/media\/7616"}],"wp:attachment":[{"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/media?parent=7615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/categories?post=7615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elmadaghukuk.com\/en\/wp-json\/wp\/v2\/tags?post=7615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}