vergi mevzuatı          
Resmi Gazete: 26.01.1991 Cumartesi Sayı: 20767 (Asıl)  
Maliye Bakanlığı'ndan:     
 
VERGİ USUL KANUNU GENEL TEBLİĞİ
Seri No:208
  
           Borsada rayici olmayan yabancı paraların, 213 sayılı Vergi Usul Kanunu gereğince 1990 yılı için yapılacak değerlemelerine esas olmak üzere, aynı Kanunun 280 inci maddesinin 2 ve 3 üncü fıkraları hükümlerine dayanılarak tespit olunan kurlar aşağıda gösterilmiştir.

           Borsada rayici olmayan yabancı paraların ve bu paralarla olan senetli ve senetsiz alacak ve borçların değerlendirilmesinde, 1990 yılı sonu itibariyle bu kurlar uygulanacaktır.

           Ancak, vergi uygulamaları açısından, Bankaların 31/12/1990 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                                   56.67
  2          1  Amerikan Doları                                     2927.13
  3          1  Anjantin Australi                                      0.52
  4          1  Arnavutluk Leki                                      547.18
  5          1  Avutralya Doları                                    2255.94
  6          1  Avusturya Şilini                                     277.19
  7          1  Bahama Doları                                       2914.01
  8          1  Bahreyn Dinarı                                      7812.24
  9          1  Bangladeş Takası                                      84.57
  10         1  Belçika Frangı                                        94.27
  11         1  Barbados Doları                                     1447.70
  12         1  Birleşik Arap Emirlikleri Dirhemi                    799.57
  13         1  Bolivya Pezosu                                       861.46
  14         1  Botswana Pulası                                     1561.28
  15         1  Brezilya Kruzedosu                                    17.07
  16         1  Bulgar Levası                                       1047.99
  17         1  Burindi Frangı                                        17.90
  18         1  Cezayir Dinarı                                       242.64
  19         1  Çekoslovakya Kronu                                   106.68
  20         1  Çin Halk Cumhuriyeti Renmindi Yuanı                  558.74
  21         1  Danimarka Kronu                                      504.94
  22         1  Alman Markı                                         1947.53
  23         1  Doğu Alman Ostmarkı                                    --
  24         1  Dominik Pezosu                                       259.98
  25         1  Ekvator Sucresi                                        3.27
  26         1  El Salvador Kolonu                                   458.66
  27       100  Endonezya Rupiahı                                    153.20
  28         1  Ethiopya Birdi                                      1420.21
  29         1  Filipin Pezosu                                       110.28
  30         1  Fin Markkası                                         805.27
  31         1  Fransız Frangı                                       573.10
  32         1  Gana Sedisi                                            8.50
  33         1  Guatemala Katzali                                    560.53
  34         1  Guyan Doları                                          65.93
  35         1  Güney Afrika Randı                                  1139.09
  36         1  Güney Kore Vonu                                        4.07
  37         1  Haiti Gurdu                                          582.35
  38         1  Hint Rupisi                                          163.97
  39         1  Hollanda Florini                                    1728.46
  40         1  Hondura Lempirası                                    554.67
  41         1  Honkong Doları                                       373.81
  42         1  Irak Dinarı                                         9384.33
  43         1  Irak Riyali                                           45.06
  44         1  İrlanda Lirası                                      5178.66
  45         1  İspanyol Pezetası                                     30.62
  46         1  Yeni İsrail Şekeli                                  1409.53
  47         1  İsveç Kronu                                          518.40
  48         1  İsviçre Frangı                                      2283.25
  49         1  İzlanda Kronu                                         52.94
  50       100  İtalyan Lireti                                       258.87
  51         1  Japon Yeni                                            21.69
  52         1  Kanada Doları                                       2524.70
  53         1  Katar Riyali                                         806.71
  54         1  Kolombiya Pezosu                                       5.48
  55         1  Laosyeni Kipi                                          4.25
  56         1  Kostarika Kolonu                                      28.12
  57         1  Kıbrıs Lirası                                       6775.94
  58         1  Lesotho Malutisi                                    1139.09
  59         1  Liberya Doları                                      2914.01
  60         1  Libya Dinarı                                       10704.28
  61         1  Lübnan Lirası                                          3.52
  62         1  Lüksemburg Frangı                                     94.13
  63         1  Macar Forinti                                         48.24
  64         1  Malaysia Ringiti                                    1079.72
  65         1  Meksika Pezosu                                         0.99
  66         1  Mısır Lirası                                        1020.23
  67         1  Nepal Rupisi                                          97.35
  68       100  Nikaragua Kordobası                                    0.12
  69         1  Nijerya Nayrası                                      334.68
  70         1  Umman Sultanlığı Riyali                             7633.05
  71         1  Norveç Kronu                                         497.39
  72         1  Pakistan Rupisi                                      137.17
  73         1  Panama Balboası                                     2914.01
  74         1  Paraguay Guaranisi                                     2.32
  75       100  Peru İnti                                              0.57
  76         1  Polonya Zlotisi                                        0.31
  77         1  Portekiz Esküdosu                                     22.03
  78         1  Romen Leyi                                            84.66
  79         1  Rus Rublesi                                         5243.85
  80         1  Singapur Doları                                     1677.56
  81         1  Somali Cumhuriyeti Şilini                              1.11
  82         1  Srilanka Rupisi                                       74.00
  83         1  İngiliz Sterlini                                    5612.78
  84         1  Sudan Lirası                                         647.05
  85         1  Suriye Lirası                                        138.65
  86         1  Suudi Arabistan Riyali                               780.32
  87         1  Şili Pezosu                                            8.80
  88         1  Tayland Bahtı                                        119.66
  89         1  Tunus Dinarı                                        3504.07
  90         1  Uruguay Pezosu                                         1.86
  91         1  Ürdün Dinarı                                        4530.03
  92         1  Venezuella Bolivarı                                   57.34
  93         1  Kuzey Yemen Riyali                                   241.64
  94         1  Yeni Tayvan Doları                                   107.43
  95         1  Yeni Zelenda Doları                                 1715.27
  96         1  Yugoslavya Dinarı                                    217.06
  97         1  Yunan Drahmisi                                        18.64
  98         1  Zarie Zairesi                                          1.56
  99         1  Zambiya Kvaçası                                       63.44
  100        1  Avrupa Para Birimi (ECU)                            3983.83

SIRA NO                      E F E K T İ F L E R                    KUR (TL)
-------   ----------------------------------------------------      --------
  1         1 ABD Doları                                            2924.20
  2         1 Avustralya Doları                                     2217.59
  3         1 Avusturya Şilini                                       276.91
  4         1 Alman Markı                                           1945.58
  5         1 Belçika Frangı                                          92.67
  6         1 Danimarka Kronu                                        499.89
  7         1 Fin Markkası                                           791.58
  8         1 Fransız Frangı                                         572.53
  9         1 Hollanda Florini                                      1726.73
  10        1 İsveç Kronu                                            513.22
  11        1 İsviçre Frangı                                        2280.97
  12      100 İtalyan Lireti                                         254.47
  13        1 Japon Yeni                                              21.48
  14        1 Kanada Doları                                         2481.78
  15        1 Norveç Kronu                                           492.42
  16        1 İngiliz Sterlini                                      5607.17
  17        1 Suudi Arabistan Riyali                                 767.05
  18        1 Yunan Drahmisi                                          17.48
  19        1 Portekiz Esküdosu                                       20.57
  20        1 İran Riyali                                              1.08
  21        1 İrlanda Lirası                                        4933.96
  22        1 İspanyol Pezetası                                       29.31
  23        1 Yeni İsrail Şekeli                                     923.80
  24        1 Lübnan Lirası                                            4.10
  25        1 Lüksemburg Frangı                                       90.27
  26        1 Meksika Pezosu                                           0.72
  27        1 Suriye Lirası                                           55.56
  28        1 Rumen Leyi                                              15.40
  29        1 Ürdün Dinarı                                          3592.53
  30        1 Yugoslav Dinarı                                        153.96
  31        1 Yeni Brezilya Kruzadosu                                 16.34
  32        1 Bulgar Levası                                          119.70
  33        1 Avrupa Para Birimi (ECU)                                 --