Borsada rayici olmayan yabancı paraların, 213 sayılı Vergi Usul Kanunu gereğince 2008 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 2008 yılı sonu itibariyle bu kurlar uygulanacaktır.

             Öte yandan, 130 Sıra No’ lu Vergi Usul Kanunu Genel Tebliği1 ile 217 Seri No’ lu Gelir Vergisi Genel Tebliğinde2 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 31/12/2008 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

              SIRA NO             DÖVİZLER                                           KUR (YTL)*

                     1                     1 Amerikan Doları                                 1.5123

                     2                     1 Arjantin Pesosu                                 0.44126

                     3                     1 Arnavutluk Leki                                 0.01731

                     4                     1 Avustralya Doları                              1.0443

                     5                     1 B.A.E. Dirhemi                                    0.41372

                     6                     1 Bahama Doları                                    1.5196

                     7                     1 Bahreyn Dinarı                                   4.0314

                     8                     1 Bangladeş Takası                              0.02221

                     9                     1 Barbados Doları                                 0.76362

                    10                    1 Belarus Rublesi                                  0.00069

                    11                    1 Bolivya Boliviyanosu                       0.21647

                    12                    1 Botsvana Pulası                                 0.19269

                    13                    1 Brezilya Reali                                      0.64829

                    14                    1 Bulgar Levası                                     1.0967

                    15                    1 Burundi Frangı                                   0.00123

                    16                    1 Cezayir Dinarı                                     0.02167

                    17                    1 Çek Korunası                                      0.08055

                    18                    1 Çin Yuanı                                            0.22245

                    19                    1 Danimarka Kronu                               0.28728

                    20                    1 Dominik Pesosu                                 0.04287

                    21                    1 Ekvator Sukresi                                  0.00006

                    22                    1 El Salvador Kolonu                           0.17363

                    23                    1 Endonezya Rupisi                              0.00014

                    24                    1 Estonya Kronu                                   0.13712

                    25                    1 Etiyopya Birri                                     0.15272

                    26                    1 Fas Dirhemi                                         0.19009

                    27                    1 Filipin Pesosu                                     0.03202

                    28                    1 Gana Sedisi                                         0.00016

                    29                    1 Guatemala Quetzali                            0.19847

                    30                    1 Guyana Doları                                    0.00749

                    31                    1 Güney Afrika Randı                           0.16074

                    32                    1 Güney Kore Wonu                            0.00121

                    33                    1 Haiti Gourdesi                                    0.03872

                    34                    1 Hırvatistan Kunası                            0.29250

                    35                    1 Hindistan Rupisi                                0.03156

                    36                    1 Honduras Lempirası                          0.08049

                    37                    1 Hong Kong Doları                             0.19608

                    38                    1 Irak Dinarı                                           0.00131

                    39                    1 İran Riyali                                            0.00015

                    40                    1 İngiliz Sterlini                                      2.1924

                    41                    1 İsveç Kronu                                        0.19452

                    42                    1 İsviçre Frangı                                     1.4300

                    43                    1 İzlanda Kronası                                  0.01256

                    44                    100 Japon Yeni                                      1.6732

                    45                    1 Kanada Doları                                    1.2303

                    46                    1 Katar Riyali                                         0.41724

                    47                    1 Kazakistan Tengesi                           0.01258

                    48                    1 Kıbrıs Lirası                                        3.8205

                    49                    1 Kolombiya Pesosu                            0.00067

                    50                    1 Kosta Rika Kolonu                            0.00278

                    51                    1 Kuveyt Dinarı                                     5.4342

                    52                    1 Laos Yeni Kipi                                    0.00018

                    53                    1 Latviya Latsı                                       3.0365

                    54                    1 Lesotho Lotisi                                    0.16053

                    55                    1 Liberya Doları                                     0.02408

                    56                    1 Libya Dinarı                                        1.2181

                    57                    1 Litvanya Litası                                   0.62148

                    58                    1 Lübnan Lirası                                     0.00101

                    59                    1 Macar Forinti                                      0.00806

                    60                    1 Malezya Ringiti                                  0.43685

                    61                    1 Makedonya Dinarı                             0.03509

                    62                    1 Meksika Pesosu                                 0.11112

                    63                    1 Mısır Lirası                                          0.27541

                    64                    1 Moldova Leyi                                     0.14647

                    65                    1 Nepal Rupisi                                       0.01960

                    66                    1 Nijerya Nayrası                                  0.01087

                    67                    1 Nikaragua Kordobası                        0.07694

                    68                    1 Norveç Kronu                                    0.21604

                    69                    1 Özbekistan Somu                               0.00109

                    70                    1 Pakistan Rupisi                                  0.01922

                    71                    1 Panama Balboası                                1.5196

                    72                    1 Paraguay Guaranisi                           0.00031

                    73                    1 Peru Yeni Solu                                    0.49322

                    74                    1 Polonya Zilotisi                                  0.51631

                    75                    1 Rus Rublesi                                        0.05178

                    76                    1 Sırbistan Dinarı                                  0.02529

                    77                    1 Singapur Doları                                  1.0544

                    78                    1 Slovakya Korunası                            0.07120

                    79                    1 Slovenya Toları                                  0.00837

                    80                    1 Somali Şilini                                        0.00107

                    81                    1 Srilanka Rupisi                                   0.01340

                    82                    1 Sudan Dinarı                                       0.00758

                    83                    1 Suriye Lirası                                        0.03216

                    84                    1 Suudi Arabistan Riyalı                      0.40416

                    85                    1 Şili Pesosu                                          0.00243

                    86                    1 Tayland Bahtı                                     0.04375

                    87                    1 Tayvan Doları                                    0.04632

                    88                    1 Tunus Dinarı                                      1.1661

                    89                    1 Ukrayna Hryvnası                             0.19260

                    90                    1 Uruguay Pesosu                                0.06228

                    91                    1 Umman Riyali                                     3.9470

                    92                    1 Ürdün Dinarı                                       2.1441

                    93                    1 Venezuella Bolivarı                            0.00071

                    94                    1 Yemen Riyali                                       0.00758

                    95                    1 Yeni Azerbaycan Manatı                  1.8712

                    96                    1 Yeni İsrail Şekeli                                 0.40490

                    97                    1 Yeni Rumen Leyi                                0.53416

                    98                    1 Yeni Zelanda Doları                           0.87719

                    99                    1 Zambia Kvaçası                                 0.00031

                   100                   1 Euro                                                     2.1408

 

SIRA NO              EFEKTİFLER                                        KUR (YTL)*

                     1                     1 ABD Doları                                         1.5112

                     2                     1 Avustralya Doları                              1.0395

                     3                     1 Bulgar Levası                                     1.0280

                     4                     1 Danimarka Kronu                               0.28708

                     5                     1 İngiliz Sterlini                                      2.1909

                     6                     100 İran Riyali                                        0.01230

                     7                     1 İsveç Kronu                                        0.19438

                     8                     1 İsviçre Frangı                                     1.4279

                     9                     100 Japon Yeni                                      1.6670

                    10                    1 Kanada Doları                                    1.2257

                    11                    1 Kuveyt Dinarı                                     5.3527

                    12                    1 Norveç Kronu                                    0.21589

                    13                    1 Suudi Arabistan Riyali                      0.40113

                    14                    1 Suriye Lirası                                        0.02559

                    15                    1 Ürdün Dinarı                                       2.0044

                    16                    1 Yeni İsrail Şekeli                                 0.38917

                    17                    1 Yeni Rumen Leyi                                0.50043

                    18                    1 Euro                                                     2.1393

            

____________________________________

1       20/4/1976 tarih ve 15565 sayılı Resmi Gazete’de yayımlanmıştır.

2       27/12/1998 tarih ve 23566 sayılı Resmi Gazete’de yayımlanmıştır.

*    2008 yıl sonu itibariyle yapılacak işlemlerde YTL esas alınması gerekeceğinden Merkez Bankası tarafından hesaplanarak bildirilen yabancı paraların YTL karşılıkları dikkate alınmıştır.