vergi mevzuatı

         

Resmi Gazete: 31.01.2002 Perşembe Sayı: 24657 (Asıl)  

Maliye Bakanlığı'ndan:     

 

VERGİ USUL KANUNU GENEL TEBLİĞİ

Seri No:303

 

             Borsada rayici olmayan yabancı paraların, 213 sayılı Vergi Usul Kanunu gereğince 2001 yılı için yapılacak değerlemelerine esas olmak üzere, aynı Kanunun 280 inci maddesinin ikinci ve üçüncü fıkralarında yer alan hükümlere dayanılarak tespit olunan kurlar aşağıda gösterilmiştir.

             Borsada rayici olmayan yabancı paraların ve bu paralarla olan senetli ve senetsiz alacak ve borçların değerlemesinde 2001 yılı sonu itibariyle bu kurlar uygulanacaktır.

             Öte yandan, 130 Sıra No'lu Vergi Usul Kanunu Genel Tebliği(1) ile 217 Seri No'lu Gelir Vergisi Genel Tebliğinde(2) belirtildiği üzere değerleme günü itibariyle Bakanlığımızca kur ilan edilmediği durumlarda T.C. Merkez Bankasınca ilan edilen kurların esas alınması gerekmektedir. Bu şekilde yapılacak değerlemelerde efektif cinsinden yabancı paralar için efektif alış kurunun (bulunmaması halinde döviz alış kurunun), döviz cinsinden yabancı paralar içinse döviz alış kurunun uygulanacağı tabidir.

             Ancak, vergi uygulamaları açısından, bankaların 31/12/2001 tarihi itibariyle yapacakları değerleme sırasında 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.

             EK: 2 Liste
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              (1) 20/4/1976 tarih ve 15565 sayılı Resmi Gazete'de yayımlanmıştır. (2) 27/12/1998 tarih ve 23566 sayılı Resmi Gazete'de yayımlanmıştır.

 SIRA NO    DÖVİZLER                                                        KUR (TL.)
-------------------------------------------------------------------------------------

      1  1 Afganistan Afganisi                                                    303

      2  1 Alman Markı                                                        648,377

      3  1 Amerikan Doları                                                  1,439,567

      4  1 Arjantin Pezosu                                                  1,439,567

      5  1 Arnavutluk Leki                                                     10,581

      6  1 Avustralya Doları                                                  733,787

      7  1 Avusturya Şilini                                                    92,158

      8  1 Azerbaycan Manatı                                                      302

      9  1 B.A.E. Dirhemi                                                     391,932

      10  1 Bahama Doları                                                    1,439,567

      11  1 Bahreyn Dinarı                                                   3,818,480

      12  1 Bangladeş Takası                                                    25,278

      13  1 Barbados Doları                                                    723,401

      14  1 Belarus Rublesi                                                        898

      15  1 Belçika Frangı                                                      31,435

      16  1 Bolivya Boliviyanosu                                               211,065

      17  1 Botswana Pulası                                                    207,586

      18  1 Brezilya Reali                                                     619,835

      19  1 Bulgar Levası                                                      652,244

      20  1 Burindi Frangı                                                       1,666

      21  1 Cezayir Dinarı                                                      18,645

      22  1 Çek Korunası                                                        39,950

      23  1 Çin Renminbisi                                                     173,928

      24  1 Danimarka Kronu                                                    170,473

      25  1 Dominik Pezosu                                                      88,317

      26  1 Ekvator Sukresi                                                         58

      27  1 El Salvador Kolonu                                                 164,578

      28  1 Endonezya Rupiahı                                                      137

      29  1 Estonya Kronu                                                       81,130

      30  1 Etiyopya Birri                                                     170,363

      31  1 Fas Dirhamı                                                        124,197

      32  1 Fransız Frangı                                                     193,323

      33  1 Filipin Pezosu                                                      27,909

      34  1 Fin Markkası                                                       213,281

      35  1 Gana Sedisi                                                            195

      36  1 Guatemala Quetzali                                                 183,000

      37  1 Guyan Doları                                                         7,998

      38  1 Güney Afrika Randı                                                 120,214

      39  1 Güney Kore Wonu                                                      1,088

      40  1 Haiti Gourdesi                                                      56,014

      41  1 Hırvatistan Kunası                                                 172,747

      42  1 Hint Rupisi                                                         29,842

      43  1 Hollanda Florini                                                   575,446

      44  1 Honduras Lempirası                                                  91,112

      45  1 Hong Kong Doları                                                   184,626

      46  1 Irak Dinarı                                                      4,628,833

      47  1 İran Riyali                                                            823

      48  1 İngiliz Sterlini                                                 2,081,497

 SIRA NO    DÖVİZLER                                                   KUR (TL.)
 -------------------------------------------------------------------------------------

      49  1 İrlanda Lirası                                                   1,610,174

      50  1 İspanyol Pezetası                                                    7,621

      51  1 İsrail Şekeli                                                      327,249

      52  1 İsveç Kronu                                                        135,513

      53  1 İsviçre Frangı                                                     854,490

      54  100 İtalyan Lireti                                                    65,493

      55  1 İzlanda Kronası                                                     13,871

      56  1 Japon Yeni                                                          10,972

      57  1 Kanada Doları                                                      901,579

      58  1 Katar Riyali                                                       395,540

      59  1 Kazakistan Tengesi                                                   9,548

      60  1 Kıbrıs Lirası                                                    2,207,586

      61  1 Kolombiya Pezosu                                                       629

      62  1 Kosta Rika Kolonu                                                    4,221

      63  1 Kuveyt Dinarı                                                    4,646,420

      64  1 Laos Yeni Kipi                                                         189

      65  1 Latviya Latsı                                                    2,280,322

      66  1 Lesotho Malutisi                                                   120,214

      67  1 Liberya Doları                                                   1,439,567

      68  1 Libya Dinarı                                                     2,243,714

      69  1 Litvanya Litası                                                    360,225

      70  1 Lübnan Lirası                                                          951

      71  1 Lüksemburg Frangı                                                   31,435

      72  1 Macar Forinti                                                        5,185

      73  1 Makedonya Denarı                                                    20,776

      74  1 Meksika Pezosu                                                     157,149

      75  1 Malezya Ringgiti                                                   378,833

      76  1 Mısır Lirası                                                       314,316

      77  1 Moldova Leyi                                                       109,933

      78  1 Nepal Rupisi                                                        18,811

      79  1 Nijerya Nayrası                                                     12,097

      80  1 Nikaragua Kordobası                                                104,620

      81  1 Norveç Kronu                                                       158,940

      82  1 Özbekistan Somu                                                      2,104

      83  1 Pakistan Rupisi                                                     23,933

      84  1 Panama Balboası                                                  1,439,567

      85  1 Paraguay Guaranisi                                                     311

      86  1 Peru Yeni Solu                                                     418,296

      87  1 Polonya Zilotisi                                                   361,392

      88  1 Portekiz Esküdosu                                                    6,325

      89  1 Romen Leyi                                                              45

      90  1 Rus Rublesi                                                         47,207

      91  1 Singapur Doları                                                    777,934

      92  1 Slovakya Korunası                                                   29,672

      93  1 Slovenya Toları                                                      5,801

      94  1 Somali Cumhuriyeti Şilini                                              549

      95  1 Sri Lanka Rupisi                                                    15,453

      96  1 Sudan Cumhuriyeti Dinarı                                             5,565

      97  1 Suriye Lirası                                                       31,363

      98  1 Suudi Arabistan Riyali                                             385,011

 SIRA NO    DÖVİZLER                                                   KUR (TL.)
 -------------------------------------------------------------------------------------

      99  1 Şili Pezosu                                                          2,180

     100  1 Tayland Bahtı                                                       32,592

     101  1 Tayvan Doları                                                       41,013

     102  1 Tunus Dinarı                                                       979,764

     103  1 Ukrayna Hryvnası                                                   270,926

     104  1 Uruguay Pezosu                                                      99,797

     105  1 Umman Riyali                                                     3,739,135

     106  1 Ürdün Dinarı                                                     2,030,992

     107  1 Venezuela Bolivarı                                                   1,877

     108  1 Yeni Zelanda Doları                                                596,415

     109  1 Yemen Riyali                                                         8,433

     110  1 Yugoslavya Dinarı                                                   21,653

     111  1 Yunan Drahmisi                                                       3,721

     112  1 Zambia Kvaçası                                                         377

     113  1 EURO                                                             1,268,115

SIRA NO    EFEKTİFLER                                                 KUR (TL.)
 -------------------------------------------------------------------------------------

      1  1 ABD Doları                                                       1,438,559

      2  1 Alman Markı                                                        647,923

      3  1 Avusturalya Doları                                                 730,412

      4  1 Avusturya Şilini                                                    92,020

      5  1 Belçika Frangı                                                      31,388

      6  1 Bulgar Levası                                                      382,536

      7  1 Danimarka Kronu                                                    170,354

      8  1 Fransız Frangı                                                     193,033

      9  1 Fin Markkası                                                       213,132

      10  1 Hollanda Florini                                                   574,583

      11  1 İngiliz Sterlini                                                 2,080,040

      12  1 İran Riyali                                                            256

      13  1 İrlanda Lirası                                                   1,600,513

      14  1 İspanyol Pezetası                                                    7,604

      15  1 İsveç Kronu                                                        135,418

      16  1 İsviçre Frangı                                                     853,208

      17  100 İtalyan Lireti                                                    65,297

      18  1 Japon Yeni                                                          10,931

      19  1 Kanada Doları                                                      898,243

      20  1 Kuveyt Dinarı                                                    4,576,724

      21  1 Lüksemburg Frangı                                                   31,199

      22  1 Norveç Kronu                                                       158,829

      23  1 Portekiz Esküdosu                                                    6,278

      24  1 Suudi Arabistan Riyali                                             382,123

      25  1 Romen Leyi                                                              48

      26  1 Suriye Lirası                                                       15,699

      27  1 Ürdün Dinarı                                                     1,684,233

      28  1 Yeni İsrail Şekeli                                                 303,635

      29  1 Yunan Drahmisi                                                       3,693