vergi mevzuatı          
Resmi Gazete: 20.01.1990 Cumartesi Sayı: 20408 (Asıl)  
Maliye Bakanlığı'ndan:     
 
VERGİ USUL KANUNU GENEL TEBLİĞİ
Seri No:202
 
           Borsada rayici olmayan yabancı paraların, 213 sayılı Vergi Usul kanunu gereğince 1989 yılı için yapılacak değerlemelerine esas olmak üzere, aynı Kanunun 280. maddesinin 2 ve 3. fıkraları hükümlerine dayanılarak tespit olunan kurlar aşağıda gösterilmiştir.

           Borsada rayici olmayan yabancı paraların ve bu paralarla olan senetli ve senetsiz alacak ve borçların değerlendirilmesinde, 1989 yılı sonu itibariyle bu kurlar uygulanacaktır.

           Ancak, vergi uygulamaları açısından, Bankaların 31/12/1989 tarihi itibariyle yapacakları yabancı paraların değerlemesinde, bu Tebliğ ile belirlenen kurlar yerine, T.C. Merkez Bankasınca belirlenen esaslara uygun olarak tespit ettikleri ve fiilen uyguladıkları alış kurlarını esas almaları gerekmektedir.

           Tebliğ olunur.

SIRA NO.    D Ö V İ Z L E R                                       KUR (TL.)
---------   ---------------------------------------------------   ----------
  1         1 Afganistan Afganisi                                   37.60
  2         1 Amerikan Doları                                     2311.37
  3         1 Arjantin Australi                                      1.29
  4         1 Arnavutluk Leki                                      368.95
  5         1 Avustralya Doları                                   1827.83
  6         1 Avusturya Şilini                                     19.431
  7         1 Bahama Doları                                       2314.00
  8         1 Bahreyn Dinarı                                      6156.31
  9         1 Bangladeş Takası                                      74.63
  10        1 Belçika Frangı                                        65.00
  11        1 Barbados Doları                                     1155.89
  12        1 Birleşik Arap Emirlikleri Dirhemi                    632.04
  13        1 Bolivya Pezosu                                       785.41
  14        1 Bostwana Pulası                                     1239.65
  15        1 Brezilya Kruzedosu                                   204.35
  16        1 Bulgar Levası                                       2796.27
  17        1 Burindi Frangı                                        13.62
  18        1 Cezayir Dinarı                                       289.72
  19        1 Çekoslovakya Kronu                                   162.94
  20        1 Çin Halk Cumhuriyeti Renmindi Yuanı                  492.33
  21        1 Danimarka Kronu                                      351.14
  22        1 Alman Markı                                         1364.45
  23        1 Doğu Alman Ostmarkı                                 1368.04
  24        1 Dominik Pezosu                                       861.05
  25        1 Ekvator Sucresi                                        3.37
  26        1 El Salvador Kolonu                                   361.67
  27      100 Endonezya Rupiahı                                    128.86
  28        1 Ethiopya Birdi                                      1127.60
  29        1 Filipin Pezosu                                       108.15
  30        1 Fin Markkası                                         571.41
  31        1 Fransız Frangı                                       399.06
  32        1 Gana Sedisi                                            7.56
  33        1 Guatemala Katzali                                    812.18
  34        1 Guyan Doları                                          77.83
  35        1 Güney Afrika Randı                                   908.13
  36        1 Güney Kore Vonu                                        3.43
  37        1 Haiti Gurdu                                          464.96
  38        1 Hint Rupisi                                          139.23
  39        1 Hollanda Florini                                    1208.88
  40        1 Hondura Lempirası                                   1157.36
  41        1 Hongkong Doları                                      296.51
  42        1 Irak Dinarı                                         7374.19
  43        1 İran Riyali                                           32.80
  44        1 İrlanda Lirası                                      3601.68
  45        1 İspanyol Pezetası                                     21.20
  46        1 Yeni İsrail Şekeli                                  1196.71
  47        1 İsveç Kronu                                          372.80
  48        1 İsviçre Frangı                                      1497.97
  49        1 İzlanda Kronu                                         38.07
  50      100 İtalyan Lireti                                       182.04
  51        1 Japon Yeni                                            16.07
  52        1 Kanada Doları                                       1996.00
  53        1 Katar Riyali                                         637.52
  54        1 Kolombiya Pezosu                                       5.44
  55        1 Kuveyt Dinarı                                       7924.60
  56        1 Laosyeni Kipi                                          3.99
  57        1 Kostarika Kolonu                                      27.66
  58        1 Kıbrıs Lirası                                       4893.56
  59        1 Lesotho Malutisi                                     908.13
  60        1 Liberya Doları                                      2314.00
  61        1 Libya Dinarı                                        7794.74
  62        1 Lübnan Lirası                                          4.61
  63        1 Lüksemburg Frangı                                     65.00
  64        1 Macar Forinti                                         36.89
  65        1 Malaysia Ringiti                                     857.29
  66        1 Meksika Pezosu                                         0.86
  67        1 Mısır Lirası                                         905.67
  68        1 Nepal Rupisi                                          96.87
  69        1 Nikaragua Kordobası                                    0.10
  70        1 Nijerya Nayrası                                      309.91
  71        1 Umman Sultanlığı Riyali                             6029.96
  72        1 Norveç Kronu                                         350.74
  73        1 Pakistan Rupisi                                      110.72
  74        1 Panama Balboası                                     2314.00
  75        1 Paraguay Guaranisi                                     1.91
  76        1 Peru İnti                                              0.18
  77        1 Polonya Zlotisi                                        0.36
  78        1 Portekiz Esküdosu                                     15.47
  79        1 Romen Leyi                                           263.89
  80        1 Rus Rublesi                                         3773.22
  81        1 Singapur Doları                                     1218.00
  82        1 Somali Cumhuriyet Şilini                               5.67
  83        1 Srilanka Rupisi                                       58.67
  84        1 İngiliz Sterlini                                    3730.54
  85        1 Sudan Lirası                                         203.04
  86        1 Suriye Lirası                                        110.71
  87        1 Suudi Arabistan Riyali                               616.43
  88        1 Şili Pezosu                                            8.18
  89        1 Tayland Bahtı                                         91.90
  90        1 Tunus Dinarı                                        2565.02
  91        1 Uruguay Pezosu                                         2.91
  92        1 Ürdün Dinarı                                        3449.20
  93        1 Venezuella Bolivarı                                   53.21
  94        1 Kuzey Yemen Riyali                                   238.44
  95        1 Yeni Tayvan Doları                                    88.42
  96        1 Yeni Zellanda Doları                                1375.36
  97        1 Yugoslavya Dinarı                                      0.02
  98        1 Yunan Drahmisi                                        14.78
  99        1 Zaire Zairesi                                          5.32
  100       1 Zambiya Kvaçası                                      111.72
  101       1 Avrupa Para Birimi (ECU)                            2742.67

SIRA NO     E F E K T İ F L E R                                   KUR (TL.)
---------   -------------------------------------------------     ---------
   1        1 ABD Doları                                           2309.06
   2        1 Avustralya Doları                                    1796.76
   3        1 Avusturya Şilini                                     194.12
   4        1 Alman Markı                                          1363.09
   5        1 Belçika Frangı                                       63.89
   6        1 Danimarka Kronu                                      347.63
   7        1 Fin Markkası                                         561.70
   8        1 Fransız Frangı                                       398.66
   9        1 Hollanda Florini                                     1207.67
   10       1 İsveç Kronu                                          369.07
   11       1 İsviçre Frangı                                       1496.47
   12     100 İtalyan Lireti                                       178.95
   13       1 Japon Yeni                                           15.91
   14       1 Kanada Doları                                        1962.07
   15       1 Kuveyt Dinarı                                        7789.88
   16       1 Norveç Kronu                                         347.23
   17       1 İngiliz Sterlini                                     3726.81
   18       1 Suudi Arabistan Riyali                               605.95
   19       1 Yunan Drahmisi                                       13.50
   20       1 Portekiz Esküdosu                                    14.59
   21       1 Irak Dinarı                                          497.57
   22       1 İran Riyali                                          0.78
   23       1 İrlanda Lirası                                       3353.14
   24       1 İspanyol Pezetası                                    20.25
   25       1 Yeni İsrail Şekeli                                   776.42
   26       1 Lübnan Lirası                                        3.37
   27       1 Lüksemburg Frangı                                    61.69
   28       1 Meksika Pezosu                                       0.59
   29       1 Suriye Lirası                                        39.81
   30       1 Rumen Leyi                                           14.14
   31       1 Ürdün Dinarı                                         2626.31
   32     100 Yugoslav Dinarı                                      0.41
   33       1 Yeni Brezilya Kruzadosu                              40.40
   34       1 Bulgar Levası                                        215.00
   35       1 Avrupa Para Pirimi (ECU)                             -