{"id":277,"date":"2024-07-05T10:00:00","date_gmt":"2024-07-05T07:00:00","guid":{"rendered":"http:\/\/tansel.av.tr\/?p=277"},"modified":"2024-09-21T01:17:20","modified_gmt":"2024-09-20T22:17:20","slug":"kripto-varliklar-i%cc%87le-i%cc%87lgili-masak-regu%cc%88lasyonu-05-05-2021","status":"publish","type":"post","link":"https:\/\/tansel.av.tr\/tr\/kripto-varliklar-i%cc%87le-i%cc%87lgili-masak-regu%cc%88lasyonu-05-05-2021\/","title":{"rendered":"Kripto Varl\u0131klar I\u0307le I\u0307lgili MASAK D\u00fczenlemeleri"},"content":{"rendered":"\n

(2001 y\u0131l\u0131nda payla\u015f\u0131lan i\u00e7eri\u011fin 2024 y\u0131l\u0131nda g\u00fcncellenmi\u015f versiyonudur.)<\/p>\n\n\n

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MASAK taraf\u0131ndan yay\u0131mlanan y\u00f6netmelik ve rehber ile kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar tan\u0131m\u0131 da T\u00fcrkiye\u2019de uygulamaya ge\u00e7mi\u015f oldu. Ancak yasal altyap\u0131ya dair hala yap\u0131lmas\u0131 gerekenler var.<\/figcaption><\/figure>\n<\/div>\n\n\n

01.05.2021 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelikte (“Y\u00f6netmelik”<\/strong>) De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik (\u201cDe\u011fi\u015fiklik Y\u00f6netmeli\u011fi\u201d<\/strong>) ile:<\/p>\n\n\n\n

\u2022 kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar, Y\u00f6netmelik\u2019te say\u0131lan \u201cY\u00fck\u00fcml\u00fcler\u201d aras\u0131na eklenmi\u015fti ve <\/p>\n\n\n\n

\u2022 T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131\u2019n\u0131n \u201ckripto varl\u0131k\u201d tan\u0131m\u0131na ilk kez kendi y\u00f6netmeli\u011finde yer vermesini takiben, \u201ckripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar\u201d ifadesi da ilk defa De\u011fi\u015fiklik Y\u00f6netmeli\u011fi ile idari bir d\u00fczenlemede yer alm\u0131\u015ft\u0131.<\/p>\n\n\n\n

1. Kripto Varl\u0131k Hizmet Sa\u011flay\u0131c\u0131lar Kimler?<\/strong><\/p>\n\n\n\n

Kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar, T\u00fcrkiye’de ilk olarak 04.05.2021 tarihinde MASAK\u2019\u0131n internet sitesinde yay\u0131mlanan Kripto Varl\u0131k Hizmet Sa\u011flay\u0131c\u0131lar Rehberi (\u201cRehber\u201d<\/strong>) ile tan\u0131mlanm\u0131\u015ft\u0131.<\/p>\n\n\n\n

T\u00fcrkiye\u2019nin \u00fcyesi oldu\u011fu Financial Action Task Force (\u201cFATF\u201d<\/strong>) kripto varl\u0131\u011f\u0131 sanal varl\u0131k (virtual asset) olarak kabul ediyor. FATF ayr\u0131ca sanal varl\u0131k hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131n (virtual asset service providers) da tan\u0131m\u0131n\u0131 yap\u0131yor. Buna g\u00f6re, sanal varl\u0131k hizmet sa\u011flay\u0131c\u0131lar\u0131; sanal varl\u0131k ve itibari (fiat) para aras\u0131nda de\u011fi\u015fiklik, sanal varl\u0131klar aras\u0131nda de\u011fi\u015fiklik, sanal varl\u0131k transferi, sanal varl\u0131klar\u0131n veya sanal varl\u0131klar \u00fczerinde kontrol sa\u011flayan ara\u00e7lar\u0131n saklanmas\u0131\/y\u00f6netimi, sanal varl\u0131k ihrac\u0131, teklifi veya sat\u0131\u015f\u0131 yapan ki\u015filerden olu\u015fuyor.<\/p>\n\n\n\n

Rehber <\/strong>ise kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar\u0131n\u0131 tan\u0131mlarken bu i\u015flemler i\u00e7erisinde \u201cal\u0131m sat\u0131m\u201d\u0131 baz alm\u0131\u015ft\u0131 ve kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar\u0131, “kripto varl\u0131klar\u0131n al\u0131m sat\u0131mlar\u0131na elektronik i\u015flem platformlar\u0131 \u00fczerinden arac\u0131l\u0131k eden ki\u015filer”<\/em> olarak tan\u0131mlanm\u0131\u015ft\u0131.<\/p>\n\n\n\n

2021 y\u0131l\u0131nda bu i\u00e7erikte g\u00f6r\u00fc\u015f\u00fcm\u00fcz\u00fc \u015f\u00f6yle payla\u015fm\u0131\u015ft\u0131k: “Buna dair g\u00f6r\u00fc\u015f\u00fcm\u00fcz, kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar\u0131na dair tan\u0131mlaman\u0131n Rehber\u2019de ve hatta bir y\u00f6netmelikte d\u00fczenlenmesi yerine, kanun seviyesinde ve kripto varl\u0131k tan\u0131m\u0131 ile birlikte daha kapsay\u0131c\u0131 \u015fekilde yap\u0131lmas\u0131 gerekti\u011fidir.”<\/em><\/p>\n\n\n\n

2024 y\u0131l\u0131na geldi\u011fimizde, bu g\u00f6r\u00fc\u015f\u00fcm\u00fcze uygun d\u00fczenleme nihayet geldi. Sermaye Piyasas\u0131 Kanunu’na (“SerPK”<\/strong>) eklenen ve 2 Temmuz 2024 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giren madde ile hem kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar hem de Platformlar (uygulamadaki s\u00f6yleyi\u015fle, merkezi kripto varl\u0131k borsalar\u0131) a\u015fa\u011f\u0131daki \u015fekilde T\u00fcrkiye’de ilk kez bir kanunda tan\u0131mland\u0131: <\/p>\n\n\n\n

Kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131:<\/strong> Platformlar\u0131,\u00a0kripto\u00a0varl\u0131k saklama hizmeti sa\u011flayan kurulu\u015flar\u0131 ve bu Kanuna dayan\u0131larak yap\u0131lacak d\u00fczenlemelerde kripto varl\u0131klar\u0131n ilk sat\u0131\u015f ya da da\u011f\u0131t\u0131m\u0131 d\u00e2hil olmak \u00fczere kripto varl\u0131klarla ilgili olarak hizmet sa\u011flamak \u00fczere belirlenmi\u015f di\u011fer kurulu\u015flar\u0131 ifade eder.<\/p>\n\n\n\n

Platform:<\/strong> Kripto varl\u0131k al\u0131m sat\u0131m, ilk sat\u0131\u015f ya da da\u011f\u0131t\u0131m, takas, transfer, bunlar\u0131n gerektirdi\u011fi saklama ve belirlenebilecek di\u011fer i\u015flemlerin bir veya daha fazlas\u0131n\u0131n ger\u00e7ekle\u015ftirildi\u011fi kurulu\u015flar\u0131 ifade eder.<\/p>\n\n\n\n

SerPK’daki kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131 tan\u0131m\u0131, Rehber’deki tan\u0131mdan \u00e7ok daha geni\u015f ve kapsay\u0131c\u0131 bir tan\u0131m olarak SerPK’na eklendi.<\/p>\n\n\n\n

Bu geli\u015fme sonucunda, MASAK uygulamalar\u0131 SerPK h\u00fck\u00fcmlerine uygun olarak geli\u015fecektir.<\/p>\n\n\n\n

2. Kripto Varl\u0131k Hizmeti Sa\u011flay\u0131c\u0131lar\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri Neler?<\/strong><\/p>\n\n\n\n

a) M\u00fc\u015fterini Tan\u0131<\/strong><\/p>\n\n\n

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\"\"<\/figure>\n<\/div>\n\n\n

Daha \u00f6nceden baz\u0131 b\u00fcy\u00fck hacimli merkezi kripto varl\u0131k borsalar\u0131n\u0131n kendi kararlar\u0131 ile uygulamada takip etti\u011fi M\u00fc\u015fterini Tan\u0131 (Know Your Customer) prosed\u00fcrleri, De\u011fi\u015fiklik Y\u00f6netmeli\u011fi ile kripto varl\u0131k hizmeti sa\u011flay\u0131c\u0131lar\u0131 i\u00e7in bir y\u00fck\u00fcml\u00fcl\u00fck haline getirildi.<\/p>\n\n\n\n

b) MASAK Genel Tebli\u011f Kapsam\u0131ndaki Y\u00fck\u00fcml\u00fcl\u00fckler<\/strong><\/p>\n\n\n\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan ve De\u011fi\u015fiklik Y\u00f6netmeli\u011fi\u2019nin yay\u0131mlanma tarihinden bir g\u00fcn \u00f6nce 30.04.2021 tarihli Resmi Gazete\u2019de yay\u0131mlanan Mali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Genel Tebli\u011fi (\u201cTebli\u011f\u201d<\/strong>) gere\u011fince:<\/p>\n\n\n\n

    \n
  • uzaktan kimlik tespitinde imza \u00f6rne\u011fi al\u0131nmas\u0131 zorunlu de\u011fil fakat i\u015flemin y\u00fck\u00fcml\u00fcyle daha sonra y\u00fcz y\u00fcze ger\u00e7ekle\u015ftirilmesi halinde imza \u00f6rne\u011finin al\u0131nmas\u0131 gerekli,<\/li>\n\n\n\n
  • kimlik tespiti kapsam\u0131nda al\u0131nan adres ve kimlik bilgileri \u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131 N\u00fcfus ve Vatanda\u015fl\u0131k \u0130\u015fleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc kimlik payla\u015f\u0131m sistemi veri taban\u0131 \u00fczerinden sorgulanarak teyit edilmeli,<\/li>\n\n\n\n
  • m\u00fc\u015fteri hakk\u0131nda risk de\u011ferlendirilmesi yap\u0131lmas\u0131 gerekli. Y\u00f6netmelik\u2019te talep edilen bilgi ve belgeler d\u0131\u015f\u0131nda asgari olarak i\u015f ili\u015fkisinin amac\u0131 ve mahiyeti (hesap a\u00e7ma amac\u0131, talep edilen \u00fcr\u00fcnler ve benzeri), i\u015fleme konu malvarl\u0131\u011f\u0131n\u0131n ve m\u00fc\u015fteriye ait fonlar\u0131n kayna\u011f\u0131 ile ortalama gelir bilgisi, a\u00e7\u0131lacak hesab\u0131n ayl\u0131k tahmini i\u015flem hacmi ve i\u015flem say\u0131s\u0131na y\u00f6nelik bilgiler al\u0131nmal\u0131.<\/li>\n<\/ul>\n\n\n\n

    c) \u015e\u00fcpheli \u0130\u015flem Bildirimi<\/strong><\/p>\n\n\n\n

    \u015e\u00fcpheli i\u015flem<\/strong>, y\u00fck\u00fcml\u00fcler nezdinde veya bunlar arac\u0131l\u0131\u011f\u0131yla yap\u0131lan veya yap\u0131lmaya te\u015febb\u00fcs edilen i\u015fleme konu malvarl\u0131\u011f\u0131n\u0131n yasa d\u0131\u015f\u0131 yollardan elde edildi\u011fine veya yasa d\u0131\u015f\u0131 ama\u00e7larla kullan\u0131ld\u0131\u011f\u0131na, bu kapsamda ter\u00f6rist eylemler i\u00e7in ya da ter\u00f6r \u00f6rg\u00fctleri, ter\u00f6ristler veya ter\u00f6r\u00fc finanse edenler taraf\u0131ndan kullan\u0131ld\u0131\u011f\u0131na veya bunlarla ilgili ya da ba\u011flant\u0131l\u0131 oldu\u011funa dair herhangi bir bilgi, \u015f\u00fcphe veya \u015f\u00fcpheyi gerektirecek bir hususun bulunmas\u0131 durumudur.<\/p>\n\n\n\n

    \u015e\u00fcpheli bir i\u015flemle kar\u015f\u0131la\u015f\u0131ld\u0131\u011f\u0131nda<\/strong>, i\u015flem hakk\u0131nda yetki ve imkanlar \u00f6l\u00e7\u00fcs\u00fcnde ara\u015ft\u0131rma yap\u0131ld\u0131ktan sonra, edinilen bilgi ve bulgular \u00e7er\u00e7evesinde, \u015f\u00fcpheli i\u015flem bildirim formu doldurulmal\u0131 ve (t\u00fczel ki\u015fi y\u00fck\u00fcml\u00fcn\u00fcn kanuni temsilcileri taraf\u0131ndan \u015f\u00fcphenin olu\u015ftu\u011fu tarihten itibaren en ge\u00e7 on i\u015f g\u00fcn\u00fc i\u00e7inde, gecikmesinde sak\u0131nca bulunan hallerde ise derhal) MASAK\u2019a bildirimde bulunulmal\u0131.<\/p>\n\n\n\n

    \u00e7) Bilgi ve Belge Verme<\/strong><\/p>\n\n\n\n

    Y\u00fck\u00fcml\u00fcler, MASAK ve denetim elemanlar\u0131 taraf\u0131ndan istenilecek her t\u00fcrl\u00fc bilgi, belge ve bunlara ili\u015fkin her t\u00fcrl\u00fc ortamdaki kay\u0131tlar\u0131, bu kay\u0131tlara eri\u015fimi sa\u011flamak veya okunabilir hale getirmek i\u00e7in gerekli t\u00fcm bilgi ve \u015fifreleri tam ve do\u011fru olarak vermek ve gerekli kolayl\u0131\u011f\u0131 sa\u011flamakla sorumludur.<\/p>\n\n\n\n

    d) Muhafaza ve \u0130braz<\/strong><\/p>\n\n\n\n

    Y\u00fck\u00fcml\u00fcler, her t\u00fcrl\u00fc ortamdaki belgeleri d\u00fczenleme tarihinden, defter ve kay\u0131tlar\u0131 son kay\u0131t tarihinden, kimlik tespitine ili\u015fkin belgeleri ise son i\u015flem tarihinden itibaren sekiz y\u0131l<\/strong> s\u00fcreyle muhafaza ve istenmesi halinde yetkililere ibraz etmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n

    e) Devaml\u0131 Bilgi Verme<\/strong><\/p>\n\n\n\n

    Y\u00fck\u00fcml\u00fcler, taraf olduklar\u0131 veya arac\u0131l\u0131k ettikleri i\u015flemlerden, Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenecek tutar\u0131 a\u015fanlar\u0131<\/strong> MASAK Ba\u015fkanl\u0131\u011f\u0131\u2019na bildirmek zorundad\u0131r.<\/p>\n\n\n\n

    3. Yapt\u0131r\u0131mlar<\/strong><\/p>\n\n\n\n

    Y\u00fck\u00fcml\u00fclerin, yap\u0131lacak denetimler sonucunda m\u00fc\u015fterini tan\u0131, devaml\u0131 bilgi verme ve \u015f\u00fcpheli i\u015flem bildirimi y\u00fck\u00fcml\u00fcl\u00fcklerinden birinin ihlal etti\u011fi tespit edilirse, MASAK taraf\u0131ndan ihlale sebep olan her i\u015flem ba\u015f\u0131na<\/strong> y\u00fck\u00fcml\u00fcye idari para cezas\u0131 verilir.<\/p>\n\n\n\n

    Uygulanacak idari para cezas\u0131n\u0131n toplam tutar\u0131; her bir y\u00fck\u00fcml\u00fcl\u00fck i\u00e7in, ihlalin yap\u0131ld\u0131\u011f\u0131 y\u0131l itibariyle belli bir tutar\u0131 a\u015famaz. \u00dcst tutardan ceza uygulanan y\u00fck\u00fcml\u00fcler nezdinde takip eden y\u0131lda ayn\u0131 neviden bir y\u00fck\u00fcml\u00fcl\u00fck ihlali olmas\u0131 durumunda bu hadler iki kat olarak uygulan\u0131r.<\/p>\n\n\n\n

    Finansal Kurulu\u015flar D\u0131\u015f\u0131ndaki Y\u00fck\u00fcml\u00fcler i\u00e7in y\u00fck\u00fcml\u00fcl\u00fck ihlallerinde uygulanan idari para cezalar\u0131 ve \u00fcst limitleri a\u015fa\u011f\u0131daki \u015fekildedir:<\/p>\n\n\n\n

    \u0130hlal Edilen Y\u00fck\u00fcml\u00fcl\u00fck<\/strong><\/td>Tek Bir \u0130hlal \u0130\u00e7in Verilecek \u0130dari Para Cezas\u0131 2024 (TL)<\/strong><\/td>\u0130dari Para Cezas\u0131 \u00dcst Limit Tutar\u0131 2024 (TL)<\/strong> <\/td><\/tr>
    M\u00fc\u015fterini Tan\u0131  <\/td>157.487<\/td>20.998.570<\/td><\/tr>
    \u015e\u00fcpheli \u0130\u015flem Bildirimi \u00a0<\/td>262.477<\/td>20.998.570<\/td><\/tr>
    Devaml\u0131 Bilgi Verme \u00a0<\/td>157.487<\/td>20.998.570<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

    (2001 y\u0131l\u0131nda payla\u015f\u0131lan i\u00e7eri\u011fin 2024 y\u0131l\u0131nda g\u00fcncellenmi\u015f versiyonudur.) 01.05.2021 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelikte (“Y\u00f6netmelik”) De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik (\u201cDe\u011fi\u015fiklik Y\u00f6netmeli\u011fi\u201d) ile: \u2022 kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar, Y\u00f6netmelik\u2019te say\u0131lan \u201cY\u00fck\u00fcml\u00fcler\u201d aras\u0131na eklenmi\u015fti ve \u2022 T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131\u2019n\u0131n \u201ckripto varl\u0131k\u201d tan\u0131m\u0131na ilk kez kendi y\u00f6netmeli\u011finde yer vermesini takiben, \u201ckripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar\u201d ifadesi da ilk defa De\u011fi\u015fiklik Y\u00f6netmeli\u011fi ile idari bir d\u00fczenlemede yer alm\u0131\u015ft\u0131. 1. Kripto Varl\u0131k Hizmet Sa\u011flay\u0131c\u0131lar Kimler? Kripto varl\u0131k hizmet sa\u011flay\u0131c\u0131lar, T\u00fcrkiye’de ilk olarak 04.05.2021 tarihinde MASAK\u2019\u0131n internet sitesinde yay\u0131mlanan Kripto Varl\u0131k Hizmet Sa\u011flay\u0131c\u0131lar Rehberi […]<\/p>\n","protected":false},"author":1,"featured_media":284,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-277","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-yayinlar"],"_links":{"self":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/277","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=277"}],"version-history":[{"count":6,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/277\/revisions"}],"predecessor-version":[{"id":734,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/277\/revisions\/734"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/media\/284"}],"wp:attachment":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}