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ARTICLE · 29 DECEMBER 2022

Sermaye Hareketleri Genelgesi'nde Yapılan Değişiklik

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Sermaye Hareketleri Genelgesi'nin "Gayrimenkul kıymetler" başlıklı 13. maddesinin (3) ve (7) numaralı fıkralarında T.C. Hazine ve Maliye Bakanlığı'nın 07.12.2022...

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Sermaye Hareketleri Genelgesi'nin “Gayrimenkul kıymetler” başlıklı 13. maddesinin (3) ve (7) numaralı fıkralarında T.C. Hazine ve Maliye Bakanlığı'nın 07.12.2022 tarih ve 1729065 sayılı yazısı ile değişiklikler yapılmıştır. Söz konusu fıkralar, Türkiye Cumhuriyeti ile vatandaşlık bağı bulunmayan kişilerin Türkiye'de satın aldıkları gayrimenkuller ile gayrimenkul satış vaadi sözleşmelerine ilişkin ödeme yükümlülüklerine dair hükümler içermektedir.

Yapılan değişiklikler sonrası söz konusu fıkralar aşağıdaki gibidir:

“(3) İkinci fıkra kapsamında yapılacak döviz satışlarına ilişkin bankalarca düzenlenecek döviz alım belgeleri, düzenleyen banka tarafından aynı gün içerisinde Kayıtlı Elektronik Posta (KEP) üzerinden ilgili tapu idaresine gönderilir. İlgililerin tapu işlemleri başvurusunda bulunabilmeleri için, satış bedeli ya da gayrimenkul satış vaadi sözleşmelerinde peşin ödenen kısma ait olan dövizin bir bankaya satıldığını tevsik eden döviz alım belgesinin

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