{"id":1545,"date":"2023-10-13T16:20:42","date_gmt":"2023-10-13T13:20:42","guid":{"rendered":"https:\/\/www.villadoviz.com.tr\/villadoviz\/?page_id=1545"},"modified":"2023-10-24T13:28:37","modified_gmt":"2023-10-24T10:28:37","slug":"masak","status":"publish","type":"page","link":"https:\/\/www.villadoviz.com.tr\/villadoviz\/masak\/","title":{"rendered":"MASAK Uyum Program\u0131, Kurum Politika ve Prosed\u00fcrleri"},"content":{"rendered":"<h3 style=\"text-align: center;\"><strong><b>V\u0130LLA<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>YABANCI<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>PARA<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>T\u0130CARET\u0130<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>SINIRLI<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>YETK\u0130L\u0130<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>M\u00dcESSESE<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>ANON\u0130M<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u015e\u0130RKET\u0130<\/b><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>MASAK<\/strong><strong>\u00a0<\/strong><strong>Uyum<\/strong><strong>\u00a0<\/strong><strong>Program\u0131,<\/strong><strong>\u00a0<\/strong><strong>Kurum<\/strong><strong>\u00a0<\/strong><strong>Politika<\/strong><strong>\u00a0<\/strong><strong>ve<\/strong><strong>\u00a0<\/strong><strong>Prosed\u00fcrleri<\/strong><\/h3>\n<p><strong>\u00a0<\/strong><b>1-\u00a0<\/b><strong><b>G\u0130R\u0130\u015e<\/b><\/strong><\/p>\n<p>V\u0130LLA\u00a0YABANCI\u00a0PARA\u00a0T\u0130CARET\u0130\u00a0SINIRLI\u00a0YETK\u0130L\u0130\u00a0M\u00dcESSESE\u00a0ANON\u0130M\u00a0\u015e\u0130RKET\u0130\u2019nin\u00a0kurum<\/p>\n<p>politikas\u0131, yerle\u015fik oldu\u011fu T\u00fcrkiye Cumhuriyeti\u2019nin su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin\u00a0finansman\u0131n \u00f6nlenmesi kapsam\u0131ndaki ulusal mevzuat\u0131n yan\u0131 s\u0131ra; uluslar aras\u0131 kurulu\u015flar ve\u00a0d\u00fczenleyiciler taraf\u0131ndan belirlenen ve yay\u0131nlanan tavsiye, ilke, standart ve rehberlerden\u00a0yararlan\u0131larak\u00a0yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>5549 Say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Kanunu uyar\u0131nca olu\u015fturulan Uyum Program\u0131 kapsam\u0131nda al\u0131nacak tedbirler ve yap\u0131lan \u00e7al\u0131\u015fmalar bu kapsamda yer alacakt\u0131r. M\u00fc\u015fterinin tan\u0131nmas\u0131, \u015f\u00fcpheli i\u015flemlerin tespiti ve bildirimi s\u00fcreci, \u015firket \u00e7al\u0131\u015fanlar\u0131na konuyla ilgili e\u011fitimlerin verilmesi; kontrol ve risk y\u00f6netimi ve bu konuda al\u0131nacak tedbirler konusunda kurum politikas\u0131 olu\u015fturulmu\u015ftur.<\/p>\n<p><b>2-\u00a0<\/b><strong><b>TANIMLAR<\/b><\/strong><\/p>\n<p><strong>MASAK:<\/strong><strong>\u00a0<\/strong>T.C.\u00a0Maliye\u00a0Bakanl\u0131\u011f\u0131,\u00a0Mali\u00a0Su\u00e7lar\u0131\u00a0Ara\u015ft\u0131rma\u00a0Kurulu\u00a0Ba\u015fkanl\u0131\u011f\u0131<\/p>\n<p><strong>Mevzuat:<\/strong><strong>\u00a0<\/strong>Su\u00e7 Gelirlerinin aklanmas\u0131 ve ter\u00f6r\u00fcn finansman\u0131n\u0131n \u00f6nlenmesi ile ilgili y\u00fcr\u00fcrl\u00fckteki Kanun, Y\u00f6netmelik ve Tebli\u011fler ile MASAK karar ve talimatlar\u0131,<\/p>\n<p><strong>Uyum G\u00f6revlisi: <\/strong>\u0130lgili yasal d\u00fczenlemelerde yer ald\u0131\u011f\u0131 \u00fczere, Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131\u2019n\u0131n \u00d6nlenmesine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklere uyum program\u0131n\u0131n y\u00fcr\u00fct\u00fclmesi amac\u0131yla, Y\u00f6netim Kurulu\u2019na veya Y\u00f6netim Kurulu\u2019nun a\u00e7\u0131k bir \u015fekilde ve yaz\u0131l\u0131 olarak devretti\u011fi bir veya birden fazla \u00fcyeye ba\u011fl\u0131 \u015fekilde atanan personeli,<\/p>\n<p><strong>Su\u00e7 Gelirlerinin Aklanmas\u0131: <\/strong>Yasad\u0131\u015f\u0131 yollardan elde edilen kazan\u00e7lar\u0131n yasal yollardan elde edilmi\u015f gibi g\u00f6sterilmesi amac\u0131yla, s\u00f6z konusu kazan\u00e7lar\u0131n mali sisteme sokularak \u00f6zellikle nakit \u015feklinden kurtar\u0131lmas\u0131na ve mali sistem i\u00e7inde bir s\u00fcre\u00e7ten ge\u00e7irilerek kimli\u011finin de\u011fi\u015ftirilmesi suretiyle me\u015fruluk kazand\u0131r\u0131lmas\u0131na y\u00f6nelik i\u015flemleri,<\/p>\n<p><strong>M\u00fc\u015fteri Riski: <\/strong>M\u00fc\u015fterinin faaliyet g\u00f6sterdi\u011fi i\u015f kolunun yo\u011fun nakit kullan\u0131m\u0131, y\u00fcksek de\u011ferli mallar\u0131n al\u0131m sat\u0131m\u0131 veya uluslararas\u0131 transferlerinin kolayca ger\u00e7ekle\u015ftirilmesine imk\u00e2n vermesi; m\u00fc\u015fterinin ya da m\u00fc\u015fterinin ad\u0131 hareket edenlerin, su\u00e7 gelirlerinin aklanmas\u0131 veya ter\u00f6r\u00fcn finansman\u0131 amac\u0131yla hareket etmesi sebebiyle \u015firketin suistimal edilme riskini,<\/p>\n<p><strong>\u00dclke<\/strong><strong>\u00a0<\/strong><strong>Riski: <\/strong>Su\u00e7 Gelirlerinin aklanmas\u0131 veya ter\u00f6r\u00fcn finansman\u0131n\u0131n \u00f6nlenmesi konusunda yeterli d\u00fczenlemelere sahip olmayan, bu su\u00e7larla m\u00fccadele konusunda yeterli d\u00fczeyde i\u015fbirli\u011fi yapmayan veya uluslar aras\u0131 kurulu\u015flarca riskli kabul edilen \u00fclkelerden y\u00fcr\u00fcrl\u00fckteki mevzuat \u00e7er\u00e7evesinde belirlenenlerin vatanda\u015flar\u0131, \u015firketleri veya mali kurulu\u015flar\u0131 ile girilecek bankac\u0131l\u0131k ili\u015fkileri ve bu kapsamda yap\u0131lacak i\u015flemler sebebiyle \u015firketin maruz kalabilece\u011fi riski,<\/p>\n<p><strong>Kamusal<\/strong><strong>\u00a0<\/strong><strong>Siyasi<\/strong><strong>\u00a0<\/strong><strong>N\u00fcfuz:<\/strong><strong>\u00a0<\/strong>Yurt i\u00e7inde veya yabanc\u0131 bir \u00fclkede se\u00e7imle veya atama yoluyla kendisine \u00f6nemli bir kamusal g\u00f6rev tevdi edilen \u00fcst d\u00fczey ger\u00e7ek ki\u015filer ile uluslararas\u0131 kurulu\u015flar\u0131n y\u00f6netim kurulu \u00fcyeleri, \u00fcst d\u00fczey y\u00f6neticileri ile e\u015fde\u011fer g\u00f6rev yapan di\u011fer ki\u015fileri,<\/p>\n<p><strong>Mal Varl\u0131\u011f\u0131n Dondurulmas\u0131<\/strong>: Ter\u00f6rizmin finansman\u0131 ile m\u00fccadele amac\u0131yla \u00fclkemizde, 6415 say\u0131l\u0131 Kanun y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f ve bu Kanun ile \u00f6nleyici tedbir olarak malvarl\u0131\u011f\u0131 dondurma mekanizmas\u0131 geli\u015ftirilmi\u015ftir. Bu Kanun kapsam\u0131nda; ter\u00f6ristlere, ter\u00f6rist eylemlere veya ter\u00f6r \u00f6rg\u00fctlerine do\u011frudan ya da dolayl\u0131 olarak finans sa\u011fland\u0131\u011f\u0131 hususunda makul sebeplerin varl\u0131\u011f\u0131na istinaden \u00dclkemizce resen veya yabanc\u0131 devletlerin talebi \u00fczerine ilgili ki\u015fi, kurulu\u015f ve organizasyonlar hakk\u0131nda malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131 karar\u0131 uygulan\u0131r. 7262 say\u0131l\u0131 Kanun\u2019un y\u00fcr\u00fcrl\u00fc\u011fe girmesi ile de kitle imha silahlar\u0131n\u0131n yay\u0131lmas\u0131n\u0131n finansman\u0131n\u0131n \u00f6nlenmesine y\u00f6nelik ilgili BMGK Kararlar\u0131na konu ki\u015fi ve kurulu\u015flar ile bunlar taraf\u0131ndan y\u00f6netilen veya bunlar hesab\u0131na hareket eden ki\u015fi ve kurulu\u015flar hakk\u0131nda malvarl\u0131klar\u0131n\u0131n dondurulmas\u0131 karar\u0131 uygulan\u0131r. Villa Yabanc\u0131 Para Ticareti S\u0131n\u0131rl\u0131 Yetkili M\u00fcessese Anonim \u015eirketi Ger\u00e7ek faydalan\u0131c\u0131, ad\u0131na i\u015flem yap\u0131lan ger\u00e7ek ki\u015fi, t\u00fczel ki\u015fi veya t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fclleri nihai olarak kontrol\u00fcnde bulunduran ya da bunlar \u00fczerinde nihai n\u00fcfuz sahibi olan ger\u00e7ek veya t\u00fczel ki\u015filerin mal varl\u0131klar\u0131n\u0131 d\u00f6n\u00fc\u015ft\u00fcrme, transfer etme, ortadan kald\u0131rma, t\u00fcketme gibi malvarl\u0131\u011f\u0131n\u0131n ka\u00e7\u0131r\u0131lmas\u0131na y\u00f6nelik eylemlerinin engellenmesi amac\u0131yla gerekli \u00f6nlemler al\u0131nmaktad\u0131r.<\/p>\n<p>Bu\u00a0kapsamda;<\/p>\n<ul>\n<li>Malvarl\u0131\u011f\u0131 dondurulmas\u0131 karar\u0131 al\u0131nan ki\u015fi, kurulu\u015f ya da organizasyonlar\u0131n dolayl\u0131 olarakkontrol\u00fcnde bulunan (ger\u00e7ek faydalan\u0131c\u0131 vb.) fon ve gelirlerinin tespit edilmesi i\u00e7in \u015firket ortaklar\u0131 ve y\u00f6neticilerininde MASAK yasakl\u0131 listelerinden, \u015firket i\u00e7i istihbarat ekranlar\u0131m\u0131zdan kontrolleri yap\u0131lmaktad\u0131r.<\/li>\n<li>Malvarl\u0131\u011f\u0131n\u0131ndondurulmas\u0131\u00a0karar\u0131\u00a0al\u0131nan\u00a0ki\u015fi\u00a0ve\u00a0organizasyonlar\u00a0Resm\u00ee\u00a0Gazetede\u00a0yay\u0131mland\u0131ktan\u00a0sonra\u00a0bu\u00a0ki\u015filerin\u00a0ve\u00a0organizasyonlar\u0131n\u00a0kontrolleri\u00a0g\u00fcncel\u00a0m\u00fc\u015fteri\u00a0Listemizden\u00a0yap\u0131larak,\u00a0nezdimizde\u00a0daha\u00a0sonra\u00a0ger\u00e7ekle\u015ftirecekleri\u00a0i\u015flemlerin\u00a0\u00f6nlenmesine\u00a0ili\u015fkin\u00a0listeler<\/li>\n<\/ul>\n<p>t\u00fcm\u00a0\u00e7al\u0131\u015fanlar\u0131m\u0131z\u00a0ile\u00a0payla\u015f\u0131larak\u00a0gerekli\u00a0bilgi\u00a0ve\u00a0e\u011fitimler\u00a0verilmektedir.\u00a0Listede\u00a0yer\u00a0alan\u00a0kay\u0131ta\u00a0rastlan\u0131ld\u0131\u011f\u0131nda\u00a0i\u015flem\u00a0yap\u0131lmayarak\u00a0MASAK\u00a0ba\u015fkanl\u0131\u011f\u0131na\u00a0bildirim\u00a0yap\u0131lacakt\u0131r.<\/p>\n<p><b>3-\u00a0<\/b><strong><b>AMA\u00c7:<\/b><\/strong><\/p>\n<ul>\n<li>Su\u00e7gelirlerinin\u00a0aklanmas\u0131\u00a0ve\u00a0ter\u00f6rizmin\u00a0finansman\u0131n\u0131n\u00a0\u00f6nlenmesine\u00a0dair\u00a0ulusal\u00a0mevzuat\u0131n\u00a0belirledi\u011fi\u00a0y\u00fck\u00fcml\u00fcl\u00fcklere\u00a0uyumun\u00a0sa\u011flanmas\u0131<\/li>\n<li>Su\u00e7gelirlerinin aklanmas\u0131na arac\u0131l\u0131k etme ve maruz kal\u0131nma ihtimali riskinin azalt\u0131lmas\u0131 i\u00e7in kurum stratejilerinin; bu ba\u011flamda kurum politikas\u0131n\u0131n ve yaz\u0131l\u0131 prosed\u00fcrlerinin belirlenmesi<\/li>\n<li>M\u00fc\u015fteribilgi\u00a0ve\u00a0belgelerinin\u00a0al\u0131nmas\u0131\u00a0ve\u00a0kayda\u00a0ge\u00e7irilmesinin\u00a0yan\u0131\u00a0s\u0131ra;\u00a0m\u00fc\u015fterilerimizin\u00a0kulland\u0131\u011f\u0131\u00a0\u00fcr\u00fcn\u00a0ve\u00a0hizmet\u00a0kanallar\u0131ndan\u00a0ortaya\u00a0\u00e7\u0131kabilecek\u00a0riskleri\u00a0de\u011ferlendirmek<\/li>\n<li>Kurum\u00e7al\u0131\u015fanlar\u0131\u00a0taraf\u0131ndan;\u00a0ulusal\u00a0mevzuat\u0131n\u00a0\u00f6ng\u00f6rd\u00fc\u011f\u00fc\u00a0yasal\u00a0y\u00fck\u00fcml\u00fcl\u00fcklerin\u00a0bilinmesi ve \u015firketimizin arac\u0131l\u0131k i\u015flemlerinde dikkate al\u0131nmas\u0131 i\u00e7in gereken bilin\u00e7 ve\u00a0fark\u0131ndal\u0131\u011f\u0131n yarat\u0131lmas\u0131.<\/li>\n<li>\u015e\u00fcphelii\u015flemlerin\u00a0bildirimine\u00a0ili\u015fkin\u00a0usul\u00a0ve\u00a0esaslar\u0131n\u00a0d\u00fczenlenmesi.<\/li>\n<\/ul>\n<p><b>4-\u00a0<\/b><strong><b>SORUMLULUK:<\/b><\/strong><\/p>\n<p>Bu prosed\u00fcr\u00fcndeki kurullara uyulmas\u0131ndan V\u0130LLA YABANCI PARA T\u0130CARET\u0130 SINIRLI YETK\u0130L\u0130 M\u00dcESSESE ANON\u0130M \u015e\u0130RKET\u0130 personeli, uyum program\u0131n\u0131n b\u00fct\u00fcn\u00fcn\u00fcn yeterli ve etkin bir \u015fekilde y\u00fcr\u00fct\u00fclmesinden Y\u00f6netim Kurulu sorumludur. Uyum program\u0131n\u0131n b\u00fct\u00fcn\u00fcn\u00fcn, kurumun faaliyetlerinin kapsam\u0131 ve \u00f6zelliklerine uygun bir bi\u00e7imde, yeterli ve etkin bir \u015fekilde y\u00fcr\u00fct\u00fclmesinden, nihai olarak Y\u00f6netim Kurulu sorumludur.<\/p>\n<h3><strong><b>Y\u00f6netim<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kurulunun<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Yetki<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Ve<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Sorumluluklar\u0131<\/b><\/strong><\/h3>\n<ul>\n<li>Prosed\u00fcrlerinhaz\u0131rlanmas\u0131\u00a0ve\u00a0uygulanmas\u0131n\u0131\u00a0takip\u00a0etmek<\/li>\n<li>Kurumpolitikalar\u0131n\u0131,\u00a0y\u0131ll\u0131k\u00a0e\u011fitim\u00a0programlar\u0131n\u0131\u00a0ve\u00a0geli\u015fmelere\u00a0g\u00f6re\u00a0bunlarda\u00a0yap\u0131lacak\u00a0de\u011fi\u015fiklikleri\u00a0onaylamak<\/li>\n<li>Uyum program\u0131 kapsam\u0131nda y\u00fcr\u00fct\u00fclen risk y\u00f6netimi, izleme ve kontrol ile i\u00e7 denetim faaliyetlerinin sonu\u00e7lar\u0131n\u0131 de\u011ferlendirmek<\/li>\n<li>Tespitedilen\u00a0hata\u00a0ve\u00a0eksikliklerin\u00a0zaman\u0131nda\u00a0giderilmesi\u00a0i\u00e7in\u00a0gerekli\u00a0tedbirleri\u00a0almak\u00a0ve\u00a0uyum program\u0131ndaki t\u00fcm faaliyetlerin etkin bir \u015fekilde ve koordinasyon i\u00e7erisinde\u00a0y\u00fcr\u00fct\u00fclmesini\u00a0sa\u011flamak<\/li>\n<\/ul>\n<p>ile yetkili ve sorumludur. Y\u00f6netim kurulu bu kapsamdaki yetkilerinin bir k\u0131sm\u0131n\u0131 veya tamam\u0131n\u0131; bir veya birden fazla y\u00f6netim kurulu \u00fcyesine a\u00e7\u0131k bir \u015fekilde ve yaz\u0131l\u0131 olarak devredebilir. Ancak s\u00f6z konusu yetki devrinin yap\u0131lmas\u0131, y\u00f6netim kurulunun bu konudaki sorumlulu\u011funu ortadan\u00a0kald\u0131rmamaktad\u0131r.<\/p>\n<p>Bu\u00a0kapsamda\u00a0yetkili\u00a0y\u00f6netim\u00a0kurulu\u00a0\u00fcyesi:<\/p>\n<p>a-Kanun ve kanun uyar\u0131nca \u00e7\u0131kar\u0131lan y\u00f6netmelik ve tebli\u011flerle getirilen y\u00fck\u00fcml\u00fcl\u00fcklere uyum sa\u011flamak amac\u0131yla e\u011fitim, ara\u015ft\u0131rma, geli\u015ftirme, g\u00f6zetim, izleme ve kontrol \u00e7al\u0131\u015fmalar\u0131n\u0131 y\u00fcr\u00fctmek ve MASAK\u2019la gerekli ileti\u015fim ve koordinasyonu sa\u011flamak,<\/p>\n<p>b-Kurum politika ve prosed\u00fcrlerini olu\u015fturmak ve kurum politikalar\u0131n\u0131 y\u00f6netim kurulunun\u00a0onay\u0131na\u00a0sunmak,<\/p>\n<ul>\n<li>RiskY\u00f6netimi\u00a0politikas\u0131n\u0131\u00a0olu\u015fturmak,\u00a0risk\u00a0y\u00f6netimi\u00a0faaliyetlerini\u00a0y\u00fcr\u00fctmek,<\/li>\n<li>\u0130zlemeve\u00a0kontrol\u00a0politikalar\u0131n\u0131\u00a0olu\u015fturmak\u00a0ve\u00a0buna\u00a0ili\u015fkin\u00a0faaliyetleri\u00a0y\u00fcr\u00fctmek,<\/li>\n<\/ul>\n<p>e-Su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6r\u00fcn finansman\u0131n\u0131n \u00f6nlenmesine y\u00f6nelik e\u011fitim program\u0131na ili\u015fkin \u00e7al\u0131\u015fmalar\u0131n\u0131 y\u00f6netim kurulunun onay\u0131na sunmak ve onaylanan e\u011fitim program\u0131n\u0131n etkin bir \u015fekilde uygulanmas\u0131n\u0131 sa\u011flamak<\/p>\n<p>f-Kendisine iletilen ve resen \u00f6\u011frendi\u011fi \u015f\u00fcpheli olabilecek i\u015flemler hakk\u0131nda yetki ve imkanlar\u0131\u00a0\u00f6l\u00e7\u00fcs\u00fcnde ara\u015ft\u0131rma yaparak edindi\u011fi bilgi ve bulgular\u0131 de\u011ferlendirmek ve \u015f\u00fcpheli oldu\u011funa\u00a0karar verdi\u011fi\u00a0i\u015flemleri\u00a0MASAK\u2019a bildirmek.<\/p>\n<ul>\n<li>Bildirimlerinve\u00a0ilgili\u00a0di\u011fer\u00a0hususlar\u0131n\u00a0gizlili\u011finin\u00a0sa\u011flanmas\u0131na\u00a0y\u00f6nelik\u00a0gerekli\u00a0tedbirleri\u00a0almak,<\/li>\n<li>MASAK\u2019la gerekli ileti\u015fim ve koordinasyonun sa\u011flanmas\u0131 kapsam\u0131nda; MASAK\u2019a bilgi vebelge verme<\/li>\n<\/ul>\n<p>y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc\u00a0yerine\u00a0getirir.\u00a0G\u00f6rev\u00a0ve\u00a0sorumluluklar\u0131n\u0131\u00a0yerine\u00a0getirirken\u00a0iyi\u00a0niyetli,\u00a0makul\u00a0ve\u00a0d\u00fcr\u00fcst\u00a0bir\u00a0\u015fekilde,\u00a0tarafs\u0131z\u00a0ve\u00a0ba\u011f\u0131ms\u0131z\u00a0bir\u00a0irade\u00a0ile\u00a0hareket\u00a0etmek\u00a0zorundad\u0131r.<\/p>\n<p><b>5-\u00a0<\/b><strong><b>PROSED\u00dcR<\/b><\/strong><\/p>\n<p><b><\/b><strong>R\u0130SK<\/strong><strong>Y\u00d6NET\u0130M\u0130<\/strong><\/p>\n<p>Kurumun\u00a0sundu\u011fu\u00a0hizmetlerden\u00a0dolay\u0131\u00a0\u015firketimiz\u00a0veya\u00a0\u00e7al\u0131\u015fanlar\u0131n\u00a0maruz\u00a0kalabilecekleri\u00a0finansal\u00a0ya\u00a0da\u00a0itibari\u00a0risklerin\u00a0tan\u0131mlanmas\u0131;\u00a0derecelendirmesi;\u00a0izlenmesi,\u00a0de\u011ferlendirilmesi\u00a0ve\u00a0azalt\u0131lmas\u0131n\u0131n\u00a0sa\u011flanmas\u0131\u00a0y\u00f6n\u00fcnde\u00a0yap\u0131lacak\u00a0\u00e7al\u0131\u015fmalar\u00a0bu\u00a0b\u00f6l\u00fcmde\u00a0incelenecektir.<\/p>\n<p>Bu\u00a0b\u00f6l\u00fcmde\u00a0temel\u00a0olarak\u00a0a\u015fa\u011f\u0131daki\u00a0unsurlar\u00a0yer\u00a0alacakt\u0131r:\u00a0M\u00fc\u015fteri\u00a0Kabul\u00a0Politikas\u0131\u00a0ve\u00a0kimlik\u00a0tespiti\u00a0s\u00fcreci<\/p>\n<p>M\u00fc\u015fteri\u00a0riski;\u00a0\u00fclke\/b\u00f6lge\u00a0riski\u00a0ve\u00a0\u00fcr\u00fcn\/hizmet\u00a0riskini\u00a0kapsayan\u00a0risklerin\u00a0tespiti\u00a0Risklerin derecelendirmesi<\/p>\n<p>Riskin\u00a0azalt\u0131lmas\u0131na\u00a0ve\u00a0\u00f6nlenmesine\u00a0y\u00f6nelik\u00a0tedbirler<\/p>\n<p>Risk\u00a0y\u00f6netim\u00a0sisteminin\u00a0g\u00fcncellenmesine\u00a0y\u00f6nelik\u00a0tedbirler<\/p>\n<p><b>5.1.1\u00a0<\/b><strong><b>M\u00fc\u015fteri<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kabul<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Politikas\u0131<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>ve<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>M\u00fc\u015fterinin<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tan\u0131nmas\u0131na<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130li\u015fkin<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Esaslar<\/b><\/strong><\/p>\n<p>\u0130\u015f\u00a0ili\u015fkisi\u00a0tesisinde\u00a0bulunulan\u00a0m\u00fc\u015fterinin\u00a0kimlik\u00a0tespitinde\u00a0izlenecek\u00a0s\u00fcre\u00e7\u00a0\u015f\u00f6yledir:<\/p>\n<p><b>5.1.1.1\u00a0<\/b><strong><b>Kimlik<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tespiti:<\/b><\/strong><\/p>\n<p>V\u0130LLA YABANCI PARA T\u0130CARET\u0130 SINIRLI YETK\u0130L\u0130 M\u00dcESSESE ANON\u0130M \u015e\u0130RKET\u0130 , 5549 Say\u0131l\u0131 Su\u00e7 Gelirlerinin\u00a0Aklanmas\u0131n\u0131n\u00a0\u00d6nlenmesi\u00a0Hakk\u0131nda\u00a0Kanun\u00a0ve\u00a0y\u00fcr\u00fcrl\u00fckteki\u00a0ilgili\u00a0mevzuat\u00a0h\u00fck\u00fcmleri\u00a0uyar\u0131nca i\u015flem yap\u0131lmadan \u00f6nce m\u00fc\u015fterilerinin kimlik bilgilerini tespit eder. Kimlik tespitinde\u00a0\u015eirketimizce ger\u00e7ekle\u015ftirilen t\u00fcm\u00a0i\u015flemlerde;<\/p>\n<ol>\n<li>\u0130\u015flem tutar\u0131 ya da birbiriyle ba\u011flant\u0131l\u0131 birden fazla i\u015flemin toplam tutar\u0131 000,00 TL (Y\u00fczseksenbe\u015fbin T\u00fcrk Liras\u0131) veya \u00fczerinde oldu\u011funda,<\/li>\n<li>Elektroniktransferlerde\u00a0i\u015flem\u00a0tutar\u0131\u00a0ya\u00a0da\u00a0birbiriyle\u00a0ba\u011flant\u0131l\u0131\u00a0birden\u00a0fazla\u00a0i\u015flemin\u00a0toplam\u00a0tutar\u0131\u00a015,000,\u00a0(Onbe\u015fbin\u00a0T\u00fcrk\u00a0Liras\u0131)\u00a0veya\u00a0\u00fczerinde\u00a0oldu\u011funda,<\/li>\n<li>\u015e\u00fcphelii\u015flem\u00a0bildirimini\u00a0gerektiren\u00a0durumlarda\u00a0tutar\u00a0g\u00f6zetmeksizin,<\/li>\n<li>Daha \u00f6nce elde edilen m\u00fc\u015fteri kimlik bilgilerinin yeterlili\u011fi ve do\u011frulu\u011fu konusunda \u015f\u00fcphe oldu\u011funda tutar g\u00f6zetmeksizin,<\/li>\n<\/ol>\n<p><strong><u>Kimlik<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>tespit<\/u><\/strong><strong><u>i<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>yapamad\u0131\u011f\u0131m\u0131z<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>veya<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>i\u015f<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>ili\u015fkisinin<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>amac\u0131<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>hakk\u0131nda<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>yeterli<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>bilgi<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>edinemedi\u011fimiz<\/u><\/strong><strong>\u00a0<\/strong><strong><u>durumlarda<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>i\u015f<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>ili\u015fkisi<\/u><\/strong><strong><u>\u00a0<\/u><\/strong><strong><u>ba\u015flat\u0131lmayacakt\u0131r.<\/u><\/strong><\/p>\n<p>Daha\u00a0\u00f6nceden\u00a0elde\u00a0edilen\u00a0m\u00fc\u015fteri\u00a0kimlik\u00a0bilgilerinin\u00a0yeterlili\u011fi\u00a0ve\u00a0do\u011frulu\u011fu\u00a0konusunda\u00a0\u015f\u00fcphe\u00a0duyulmas\u0131 nedeniyle yap\u0131lmas\u0131 gereken kimlik ve teyidinin yap\u0131lamad\u0131\u011f\u0131 durumda da i\u015f ili\u015fkisi\u00a0sona\u00a0erdirilir.<\/p>\n<p>\u0130\u015f\u00a0ili\u015fkisi\u00a0tesisinde\u00a0i\u015f\u00a0ili\u015fkisinin\u00a0amac\u0131\u00a0ve\u00a0mahiyeti\u00a0hakk\u0131nda\u00a0da\u00a0bilgi\u00a0al\u0131n\u0131r.<\/p>\n<p><b>5.1.1.2.\u00a0<\/b><strong><b>Ger\u00e7ek Ki\u015filerde Kimlik Tespiti ve Teyide Esas Belgelerin Ger\u00e7ekli\u011finin<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kontrol<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Edilmesi<\/b><\/strong><\/p>\n<p>\u0130\u015f ili\u015fkisi olan Ger\u00e7ek Ki\u015filerin kimlik tespitinde; ilgilinin ad\u0131, soyad\u0131, do\u011fum tarihi, uyru\u011fu,kimlik belgesinin t\u00fcr\u00fc ve numaras\u0131, T\u00fcrk vatanda\u015flar\u0131 i\u00e7in T.C. kimlik numaras\u0131, adresi ve imza \u00f6rne\u011fi, varsa telefon numaras\u0131, faks numaras\u0131, elektronik posta adresi ile i\u015f ve mesle\u011fine ili\u015fkin bilgiler al\u0131n\u0131r. T\u00fcrk vatanda\u015flar\u0131 i\u00e7in bu bilgilere ilave olarak anne ad\u0131, baba ad\u0131 ve T.C. kimlik numaras\u0131 al\u0131n\u0131r.<\/p>\n<p>\u0130lgilinin ad\u0131, soyad\u0131, do\u011fum tarihi, anne ve baba ad\u0131, uyru\u011fu ve kimlik belgesinin t\u00fcr\u00fc ve numaras\u0131na ili\u015fkin bilgilerin do\u011frulu\u011fu;<\/p>\n<p>T\u00fcrk\u00a0uyruklular\u00a0i\u00e7in\u00a0T.C.\u00a0n\u00fcfus\u00a0c\u00fczdan\u0131,\u00a0T.C.\u00a0s\u00fcr\u00fcc\u00fc\u00a0belgesi\u00a0veya\u00a0pasaport,<\/p>\n<p>T\u00fcrk uyruklu olmayanlar i\u00e7in pasaport, ikamet belgesi veya Bakanl\u0131k\u00e7a uygun g\u00f6r\u00fclen kimlik\u00a0belgesi,\u00a0\u00fczerinden teyit\u00a0edilir.<\/p>\n<p>Teyide esas kimlik belgelerinin as\u0131llar\u0131n\u0131n veya noterce onaylanm\u0131\u015f suretlerinin ibraz\u0131 sonras\u0131 bu belgelerin okunabilir fotokopisi veya elektronik g\u00f6r\u00fcnt\u00fcs\u00fc m\u00fc\u015fteriden temin edilir.<\/p>\n<p>Kimlik tespiti s\u00fcrecinde elde edilen bilgilerin teyidi amac\u0131yla kullan\u0131lan belgelerin ger\u00e7ekli\u011finden \u015f\u00fcphe duyuldu\u011fu durumda; imkanlar dahilinde belgeyi d\u00fczenleyen ki\u015fi veya kurumlara ve yetkili mercilere ba\u015fvurularak belgenin ger\u00e7ekli\u011fi teyit edilir.<\/p>\n<p><b><\/b>TicaretSiciline\u00a0Kay\u0131tl\u0131\u00a0T\u00fczel\u00a0Ki\u015fi\u00a0i\u015flemlerinde:<\/p>\n<p>Ticaret siciline kay\u0131tl\u0131 t\u00fczel ki\u015filerin kimlik tespitinde; t\u00fczel ki\u015finin unvan\u0131; \u0130mza Sirk\u00fcleri, Ticaret Sicil Gazetesi Fotokopisi, Faaliyet Belgesi, Vergi Levhas\u0131; T\u00fczel ki\u015fi ad\u0131na i\u015flem yapma yetkilendirme yaz\u0131s\u0131 temin edilir. T\u00fczel ki\u015fili\u011fi temsile yetkili ki\u015finin ad\u0131, soyad\u0131, tarihi, uyru\u011fu, kimlik belgesinin t\u00fcr\u00fc ve numaras\u0131na ili\u015fkin bilgiler ve imza \u00f6rne\u011fi ile T\u00fcrk vatanda\u015flar\u0131 i\u00e7in bu bilgilere ilave olarak anne, baba ad\u0131 ve T.C. kimlik numaras\u0131 al\u0131n\u0131r. \u0130mza sirk\u00fclerlerinin ge\u00e7erli ve g\u00fcncel olup olmad\u0131\u011f\u0131n\u0131n teyidi i\u00e7in y\u0131lda bir kez yenilenmesi istenir.<\/p>\n<p>T\u00fczel\u00a0ki\u015filerden\u00a0al\u0131nacak\u00a0belgelerin\u00a0asl\u0131\u00a0veya\u00a0noter\u00a0onayl\u0131\u00a0suretlerinin\u00a0ibraz\u0131\u00a0sonras\u0131\u00a0okunabilir\u00a0fotokopisi\u00a0veya\u00a0elektronik\u00a0g\u00f6r\u00fcnt\u00fcs\u00fc kabul\u00a0edilecektir.<\/p>\n<p>T\u00fczel ki\u015fiyi temsile yetkili ki\u015filerin kimlik bilgilerinin do\u011frulu\u011fu Madde 5.1.1.2de belirtilen kimlik belgeleri; temsil yetkileri ise tescile dair belgeler \u00fczerinden teyit edilir.<\/p>\n<p>\u0130\u015f ili\u015fkisi kapsam\u0131nda, t\u00fczel ki\u015fiyi temsile yetkili ki\u015finin yaz\u0131l\u0131 talimat\u0131yla t\u00fczel ki\u015fi ad\u0131na i\u015flem talep edilmesi durumunda, talimat\u0131n \u015firket yetkilisine ait oldu\u011fundan emin olmak kayd\u0131yla, \u015firketi temsile yetkili ki\u015finin kimlik bilgilerinin do\u011frulu\u011fu, kimlik belgelerinde yer alan bilgileri i\u00e7eren noter onayl\u0131 imza sirk\u00fcleri \u00fczerinden teyit edilebilir.<\/p>\n<p><b><\/b>Dernek ve Vak\u0131flarda Kimlik Tespiti:<\/p>\n<p>Derneklerin kimlik tespitinde; derne\u011fin ad\u0131, amac\u0131, k\u00fct\u00fck numaras\u0131, a\u00e7\u0131k adresi, telefon numaras\u0131, varsa faks numaras\u0131 ve elektronik posta adresine ili\u015fkin bilgiler ile derne\u011fi temsile yetkili ki\u015finin ad\u0131, soyad\u0131, do\u011fum yeri ve tarihi; uyru\u011fu, kimlik belgesinin t\u00fcr\u00fc ve numaras\u0131na ili\u015fkin bilgiler ve imza \u00f6rne\u011fi ile T\u00fcrk vatanda\u015flar\u0131 i\u00e7in bu bilgilere ilave olarak anne, baba ad\u0131 ve T.C. kimlik numaras\u0131 al\u0131n\u0131r. Derne\u011fin ad\u0131, amac\u0131, k\u00fct\u00fck numaras\u0131 ve adres bilgileri, dernek t\u00fcz\u00fc\u011f\u00fc ile dernek k\u00fct\u00fc\u011f\u00fcndeki kayda ili\u015fkin belgeler; derne\u011fi temsili ki\u015filerin kimlik bilgilerinin do\u011frulu\u011fu;\u00a0Madde\u00a05.1.1.2.de\u00a0belirtilen\u00a0kimlik\u00a0belgeleri;\u00a0temsil\u00a0yetkisi\u00a0ise\u00a0temsile\u00a0yetkili\u00a0olundu\u011funa\u00a0dair\u00a0belgeler\u00a0\u00fczerinden\u00a0teyit\u00a0edilir.<\/p>\n<p>Vak\u0131flar\u0131n kimlik tespitinde; vakf\u0131n ad\u0131, amac\u0131, merkezi sicil kay\u0131t numaras\u0131, a\u00e7\u0131k adresi, telefon numaras\u0131, varsa faks numaras\u0131 ve elektronik posta adresine ili\u015fkin belgeler ile temsile yetkili ki\u015finin ad\u0131, soyad\u0131, do\u011fum yeri ve tarihi, uyru\u011fu, kimlik belgesinin t\u00fcr\u00fc ve numaras\u0131na ili\u015fkin bilgiler ve imza \u00f6rne\u011fi ile T\u00fcrk vatanda\u015flar\u0131 i\u00e7in bu bilgilere ilave olarak anne, baba ad\u0131 ve T.C. kimlik numaras\u0131 al\u0131n\u0131r. Vakf\u0131n ad\u0131, amac\u0131, merkezi sicil kay\u0131t numaras\u0131 ve adres bilgileri, vak\u0131f senedi ile Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde tutulan sicile ili\u015fkin belgeler; vakf\u0131 temsile yetkili ki\u015filerin kimlik belgelerinin do\u011frulu\u011fu, Madde 5.1.1.2de belirtilen kimlik belgeleri; temsil yetkisi ise temsile yetkili olundu\u011funa dair belgeler \u00fczerinden teyit edilir.Yetkililerce istenildi\u011finde sunulmak \u00fczere teyide esas belgelerin as\u0131llar\u0131n\u0131n veya noterce onaylanm\u0131\u015f suretlerinin ibraz\u0131 sonras\u0131 okunabilir veya elektronik g\u00f6r\u00fcnt\u00fcs\u00fc al\u0131n\u0131r yahut kimli\u011fe ili\u015fkin bilgiler kaydedilir.<\/p>\n<p>Yabanc\u0131\u00a0dernek\u00a0ve\u00a0vak\u0131flar\u0131n\u00a0T\u00fcrkiye\u2019deki\u00a0\u015fube\u00a0ve\u00a0temsilciliklerinin\u00a0kimlik\u00a0tespiti,\u00a0\u0130\u00e7i\u015fleri\u00a0Bakanl\u0131\u011f\u0131ndaki\u00a0kayda\u00a0ili\u015fkin belgeler\u00a0esas\u00a0al\u0131nmak\u00a0suretiyle yap\u0131l\u0131r.<\/p>\n<p><b>5.1.1.5.\u00a0<\/b><strong><b>Sendika<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>ve<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Konfederasyonlarda<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kimlik<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tespiti<\/b><\/strong><\/p>\n<p>Sendika ve konfederasyonlar\u0131n kimlik tespitinde; bu kurulu\u015flar\u0131n ad\u0131, amac\u0131, sicil numaras\u0131, a\u00e7\u0131k adresi, telefon numaras\u0131, varsa faks numaras\u0131 ve elektronik posta adresi ile sendika veya konfederasyonu temsile yetkili ki\u015filerin ad\u0131, soyad\u0131, do\u011fum yeri ve tarihi, uyru\u011fu, kimlik belgesinin t\u00fcr\u00fc ve numaras\u0131na ili\u015fkin bilgiler ve imza \u00f6rne\u011fi ile T\u00fcrk vatanda\u015flar\u0131 i\u00e7in bu bilgilere ilave olarak anne, baba ad\u0131 ve T.C. kimlik numaras\u0131 al\u0131n\u0131r. Al\u0131nan bilgiler, bu kurulu\u015flar\u0131n t\u00fcz\u00fckleri ile \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 b\u00f6lge \u00e7al\u0131\u015fma m\u00fcd\u00fcrl\u00fcklerinde tutulan sicile esas di\u011fer belgeler; bu kurulu\u015flar\u0131 temsile yetkili ki\u015filerin kimlikleri; Madde 5.1.1.2de belirtilen kimlik belgeleri; temsil yetkisi ise temsile yetkili olundu\u011funa dair belgeler \u00fczerinden teyit edilir. Yetkililerce istenildi\u011finde sunulmak \u00fczere teyide esas belgelerin as\u0131llar\u0131n\u0131n veya noterce onaylanm\u0131\u015f suretlerinin ibraz\u0131 sonras\u0131 okunabilir veya elektronik g\u00f6r\u00fcnt\u00fcs\u00fc al\u0131n\u0131r yahut kimli\u011fe ili\u015fkin bilgiler kaydedilir.<\/p>\n<p><b>5.1.1.6.\u00a0<\/b><strong><b>Siyasi<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Partilerde<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kimlik<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tespiti<\/b><\/strong><\/p>\n<p>Siyasi parti te\u015fkilat\u0131n\u0131n kimlik tespitinde; siyasi partinin ilgili biriminin ad\u0131, a\u00e7\u0131k adresi; telefon numaras\u0131; varsa faks numaras\u0131 ve elektronik posta adresi ile temsile yetkili ki\u015finin ad\u0131, soyad\u0131, do\u011fum yeri ve tarihi, uyru\u011fu, kimlik belgesinin t\u00fcr\u00fc ve numaras\u0131na ili\u015fkin bilgiler ve imza \u00f6rne\u011fi ile T\u00fcrk vatanda\u015flar\u0131 i\u00e7in bu bilgilere ilave olarak anne ad\u0131, baba ad\u0131 ve T.C. kimlik numaras\u0131 al\u0131n\u0131r. Siyasi partilerin ilgili biriminin ad\u0131 ve adresi, t\u00fcz\u00fckleri; temsile yetkili ki\u015finin kimli\u011fi, Madde 5.1.1.2de belirtilen kimlik belgeleri; temsil yetkisi ise temsile yetkili olundu\u011funa dair belgeler \u00fczerinden teyit edilir.<\/p>\n<p>Yetkililerce\u00a0istenildi\u011finde\u00a0sunulmak\u00a0\u00fczere\u00a0teyide\u00a0esas\u00a0belgelerin\u00a0as\u0131llar\u0131n\u0131n\u00a0veya\u00a0noterce\u00a0onaylanm\u0131\u015f\u00a0suretlerinin\u00a0ibraz\u0131\u00a0sonras\u0131\u00a0okunabilir\u00a0veya\u00a0elektronik\u00a0g\u00f6r\u00fcnt\u00fcs\u00fc\u00a0al\u0131n\u0131r\u00a0yahut\u00a0kimli\u011fe\u00a0ili\u015fkin bilgiler\u00a0kaydedilir.<\/p>\n<p><b>5.1.1.7\u00a0<\/b><strong><b>Yurtd\u0131\u015f\u0131nda<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Yerle\u015fik<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>T\u00fczel<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Ki\u015filerde<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kimlik<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tespiti<\/b><\/strong><\/p>\n<p>Yurtd\u0131\u015f\u0131nda yerle\u015fik t\u00fczel ki\u015filerin kimlik tespiti; T\u00fcrkiye\u2019de yerle\u015fik t\u00fczel ki\u015filer i\u00e7in aranan belgelere ilgili \u00fclkede tekab\u00fcl eden belgelerin T\u00fcrkiye Cumhuriyeti konsolosluklar\u0131 taraf\u0131ndan onaylanan veya \u2018Yabanc\u0131 Resmi Belgelerin Tasdiki Mecburiyetinin Kald\u0131r\u0131lmas\u0131 S\u00f6zle\u015fmesi\u2019 \u00e7er\u00e7evesinde bu s\u00f6zle\u015fmeye taraf olan \u00fclke makam\u0131 taraf\u0131ndan tasdik \u015ferhi d\u00fc\u015f\u00fcr\u00fclen \u00f6rneklerinin noter onayl\u0131 T\u00fcrk\u00e7e terc\u00fcmeleri \u00fczerinden yap\u0131l\u0131r.<\/p>\n<p><b>5.1.1.8\u00a0<\/b><strong><b>T\u00fczel<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Ki\u015fili\u011fi<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Olmayan<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>te\u015fekk\u00fcllerde<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kimlik<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tespiti<\/b><\/strong><\/p>\n<p>Apartman, site veya i\u015f han\u0131 y\u00f6netimi gibi t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcller ad\u0131na yap\u0131lan i\u015flemlerde, te\u015fekk\u00fcl\u00fcn ad\u0131, a\u00e7\u0131k adresi ile varsa telefon numaras\u0131, faks numaras\u0131 ve elektronik posta adresi ile te\u015fekk\u00fcl\u00fc temsile yetkili ki\u015finin ad\u0131, soyad\u0131, do\u011fum tarihi, uyru\u011fu, kimlik belgesinin t\u00fcr\u00fc ve numaras\u0131na ili\u015fkin bilgiler ve imza \u00f6rne\u011fi ile T\u00fcrk vatanda\u015flar\u0131 i\u00e7in bu bilgilere ilave olarak anne, baba ad\u0131 ve T.C. kimlik numaras\u0131 al\u0131n\u0131r. Te\u015fekk\u00fcl ad\u0131na hareket eden ki\u015finin kimlik belgelerinin do\u011frulu\u011fu, Madde 5.1.1.2de belirtilen kimlik belgeleri; temsil yetkisi ise temsile yetkili olundu\u011funa dair belgeler \u00fczerinden teyit edilir.<\/p>\n<p>T\u00fczel ki\u015fili\u011fi olmayan i\u015f ortakl\u0131klar\u0131 gibi te\u015fekk\u00fcllerin kimlik tespitinde; ortakl\u0131\u011f\u0131n ad\u0131, amac\u0131, faaliyet konusu, vergi kimlik numaras\u0131, a\u00e7\u0131k adresi ile varsa telefon numaras\u0131, faks numaras\u0131 ve elektronik posta adresi ile te\u015fekk\u00fcl\u00fc temsile yetkili ki\u015finin ad\u0131, soyad\u0131, do\u011fum yeri ve tarihi, uyru\u011fu, kimlik belgesinin t\u00fcr\u00fc ve numaras\u0131na ili\u015fkin bilgiler ve imza \u00f6rne\u011fi ile T\u00fcrk vatanda\u015flar\u0131 i\u00e7in bu bilgilere ilave olarak anne, baba ad\u0131 ve T.C. kimlik numaras\u0131 al\u0131n\u0131r. Ortakl\u0131\u011f\u0131n ad\u0131, amac\u0131, faaliyet konusu ve adresine ili\u015fkin bilgilerin do\u011frulu\u011fu, noter onayl\u0131 ortakl\u0131k s\u00f6zle\u015fmesi; vergi kimlik numaras\u0131, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n ilgili birimi taraf\u0131ndan d\u00fczenlenen belgeler, ortakl\u0131k ad\u0131na i\u015flem talep eden ki\u015filerin kimli\u011fi, Madde 5.1.1.2de belirtilen kimlik belgeleri; yetkili durumlar\u0131 ise temsile yetkili olundu\u011funa dair belgeler \u00fczerinden teyit edilir.<\/p>\n<p>Yetkililerce\u00a0istenildi\u011finde\u00a0sunulmak\u00a0\u00fczere\u00a0teyide\u00a0esas\u00a0belgelerin\u00a0as\u0131llar\u0131n\u0131n\u00a0veya\u00a0noterce\u00a0onaylanm\u0131\u015f\u00a0suretlerinin\u00a0ibraz\u0131\u00a0sonras\u0131\u00a0okunabilir\u00a0veya\u00a0elektronik\u00a0g\u00f6r\u00fcnt\u00fcs\u00fc\u00a0al\u0131n\u0131r\u00a0yahut\u00a0kimli\u011fe\u00a0ili\u015fkin bilgiler\u00a0kaydedilir.<\/p>\n<p><b>5.1.1.9\u00a0<\/b><strong><b>Kamu<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kurumlar\u0131nda<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kimlik<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tespiti<\/b><\/strong><\/p>\n<p>5018 say\u0131l\u0131 Kamu Mali Y\u00f6netimi ve Kontrol Kanununa g\u00f6re genel y\u00f6netim kapsam\u0131ndaki kamu idareleri ile kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131n\u0131n m\u00fc\u015fteri oldu\u011fu i\u015flemlerde; bunlar ad\u0131na i\u015flem yapan ki\u015finin kimli\u011fi Madde 5.1.1.2ye g\u00f6re tespit edilir. Yetki durumu ise mevzuata uygun olarak d\u00fczenlenmi\u015f yetki belgesi \u00fczerinden teyit edilir.<\/p>\n<p><b>5.1.1.10\u00a0<\/b><strong><b>Ba\u015fkas\u0131<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Ad\u0131na<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Hareket<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Edenlerde<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kimlik<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tespiti<\/b><\/strong><\/p>\n<p>T\u00fczel\u00a0ki\u015filer\u00a0ve\u00a0t\u00fczel\u00a0ki\u015fili\u011fi\u00a0olmayan\u00a0te\u015fekk\u00fcller\u00a0ad\u0131na\u00a0bunlar\u0131\u00a0temsile\u00a0yetkili\u00a0kimselerin\u00a0yetkilendirdi\u011fi\u00a0ki\u015filerce\u00a0i\u015flem\u00a0talep\u00a0edilmesi\u00a0durumunda<\/p>\n<p>a- T\u00fczel ki\u015filer veya t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcllerin kimlik tespiti 5.1.1.3 ila 5.1.1.8ncimaddelere g\u00f6re yap\u0131l\u0131r.<\/p>\n<p>b- T\u00fczelki\u015fi veya t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcl\u00fc temsile yetkili kimseler ile bunlar\u0131n yetkilendirdi\u011fi ki\u015finin kimlik tespiti, Madde 1.1.2deki usule g\u00f6re yap\u0131l\u0131r. Temsile yetkili ki\u015finin kimlik tespitinin Madde 5.1.1.2ye g\u00f6re yap\u0131lamamas\u0131 halinde tespit, kimlik belgelerinde yer alan bilgileri i\u00e7ermek ve noter onayl\u0131 olmak kayd\u0131yla vekaletname veya imza sirk\u00fcleri \u00fczerinden yap\u0131labilir.<\/p>\n<p>c- Temsile yetkili olanlarca yetkilendirilen ki\u015filerin yetki durumu noter onayl\u0131 vekaletname veya temsile yetkili olanlar taraf\u0131ndan verilmi\u015f yaz\u0131l\u0131 talimat \u00fczerinden yap\u0131l\u0131r. Temsile yetkili kimselerin yaz\u0131l\u0131 talimat \u00fczerindeki imzalar\u0131 bunlara ait noter onayl\u0131 imza sirk\u00fcleri \u00fczerindeki imzalar ile teyit edilir.<\/p>\n<p>\u0130\u015flemlerin ger\u00e7ek ki\u015fi m\u00fc\u015fteri ad\u0131na ba\u015fka bir ki\u015fi taraf\u0131ndan yap\u0131lmas\u0131 durumunda m\u00fc\u015fteri ad\u0131na hareket eden ki\u015finin kimlik tespiti Madde 5.1.1.2ye g\u00f6re yap\u0131l\u0131r. Ayr\u0131ca m\u00fc\u015fteri ad\u0131na hareket eden kimsenin yetki durumu noter onayl\u0131 vekaletname \u00fczerinden teyit edilir. Ad\u0131na hareket edilen m\u00fc\u015fterinin kimlik tespiti Madde 5.1.1.2ye g\u00f6re yap\u0131lamad\u0131\u011f\u0131 durumda noter onayl\u0131 vekaletname \u00fczerinden yap\u0131l\u0131r. Ad\u0131na hareket edilen m\u00fc\u015fterinin daha \u00f6nce yap\u0131lan i\u015flemler nedeniyle kimlik tespitinin yap\u0131lm\u0131\u015f olmas\u0131 durumunda talep edilen i\u015flem, yaz\u0131l\u0131 talimat \u00fczerinde yer alan m\u00fc\u015fteri imzas\u0131n\u0131n y\u00fck\u00fcml\u00fc nezdindeki imza ile teyit edilmesi kayd\u0131yla, ad\u0131na hareket edilen m\u00fc\u015fterinin yaz\u0131l\u0131 talimat\u0131 ile yap\u0131labilir.<\/p>\n<p>M\u00fc\u015fterinin, m\u00fc\u015fteri ad\u0131na hareket eden ki\u015finin ve ger\u00e7ek faydalan\u0131c\u0131n\u0131n kimli\u011finin tespiti ve i\u015f ili\u015fkisinin veya i\u015flemin amac\u0131 hakk\u0131nda bilgi edinme konular\u0131nda, m\u00fc\u015fteriyle ilgili olarak ba\u015fka bir finansal kurulu\u015fun ald\u0131\u011f\u0131 tedbirlere g\u00fcvenerek i\u015f ili\u015fkisi tesis edilebilir veya i\u015flem yap\u0131labilir. Ancak \u00fc\u00e7\u00fcnc\u00fc tarafa g\u00fcvenilebilmesi ancak;<\/p>\n<p>a- \u00dc\u00e7\u00fcnc\u00fctaraf\u0131n, kimlik tespiti, kay\u0131tlar\u0131n saklanmas\u0131 ve m\u00fc\u015fterinin tan\u0131nmas\u0131 kurallar\u0131 gereklerini sa\u011flayacak tedbirleri ald\u0131\u011f\u0131ndan, yurtd\u0131\u015f\u0131nda yerle\u015fik olmas\u0131 durumunda ise ayr\u0131ca aklama ve ter\u00f6r\u00fcn finansman\u0131yla m\u00fccadele alan\u0131ndaki uluslar aras\u0131 standartlara uygun d\u00fczenleme ve denetlemelere tabi olmas\u0131,<\/p>\n<p>b- Kimlik tespitine ili\u015fkin belgelerin onayl\u0131 \u00f6rneklerinin, talep edildi\u011finde \u00fc\u00e7\u00fcnc\u00fc taraftanderhal temin edilece\u011finden, emin olunmas\u0131 \u015fart\u0131yla m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p>\u00dc\u00e7\u00fcnc\u00fc tarafa g\u00fcvenerek i\u015f ili\u015fkisi tesis edilmesi veya i\u015flem yap\u0131lmas\u0131 durumunda m\u00fc\u015fterinin kimlik bilgileri \u00fc\u00e7\u00fcnc\u00fc taraftan derhal temin edilir.<\/p>\n<p>\u00dc\u00e7\u00fcnc\u00fc\u00a0tarafa\u00a0g\u00fcven\u00a0ilkesi\u00a0\u00fc\u00e7\u00fcnc\u00fc\u00a0taraf\u0131n\u00a0riskli\u00a0\u00fclkelerde\u00a0yerle\u015fik\u00a0olmas\u0131\u00a0durumunda\u00a0uygulanmayacakt\u0131r.<\/p>\n<p>K\u00fc\u00e7\u00fckler\u00a0ve\u00a0k\u0131s\u0131tl\u0131lar\u00a0ad\u0131na\u00a0bunlar\u0131n\u00a0kanuni\u00a0temsilcileri\u00a0taraf\u0131ndan\u00a0yap\u0131lan\u00a0i\u015flemlerde\u00a0mahkeme\u00a0karar\u0131yla veli tayin edilenler ve vasi ve kayy\u0131mlar\u0131n yetkisi, ilgili mahkeme karar\u0131n\u0131n asl\u0131 veya\u00a0noter tasdikli sureti \u00fczerinden teyit edilir. Anne ve babalar\u0131n re\u015fit olmayan \u00e7ocuklar\u0131 ad\u0131nda\u00a0i\u015flem talep etmeleri durumunda ad\u0131na i\u015flem talep edilen \u00e7ocuk ve i\u015flemi talep eden velinin\u00a0Madde 5.1.1.2ye g\u00f6re kimli\u011finin\u00a0tespiti\u00a0yeterlidir.<\/p>\n<p>Yetkililerce\u00a0istenildi\u011finde\u00a0sunulmak\u00a0\u00fczere\u00a0teyide\u00a0esas\u00a0belgelerin\u00a0as\u0131llar\u0131n\u0131n\u00a0veya\u00a0noterce\u00a0onaylanm\u0131\u015f suretlerinin ibraz\u0131 sonras\u0131 okunabilir fotokopisi veya elektronik g\u00f6r\u00fcnt\u00fcs\u00fc al\u0131n\u0131r\u00a0yahut kimli\u011fe ili\u015fkin\u00a0bilgiler kaydedilir.<\/p>\n<p><b>5.1.1.11\u00a0<\/b><strong><b>M\u00fcteakip<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130\u015flemlerde<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Kimlik<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tespiti<\/b><\/strong><\/p>\n<p>Daha \u00f6nce usul\u00fcne uygun olarak kimli\u011fi tespit edilenlerin i\u015f ili\u015fkisi kapsam\u0131ndaki m\u00fcteakip i\u015flemlerinde, kimli\u011fe ili\u015fkin bilgiler al\u0131narak bu bilgiler y\u00fck\u00fcml\u00fcde bulunan bilgilerle kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r. Al\u0131nan bilgilerin do\u011frulu\u011fundan \u015f\u00fcpheye d\u00fc\u015f\u00fclmesi halinde bu bilgilerin do\u011frulu\u011fu, teyide esas kimlik belgelerinin veya bunlar\u0131n noterce onaylanm\u0131\u015f suretlerinin ibraz\u0131 sonras\u0131 bu belgelerde yer alan bilgilerin y\u00fck\u00fcml\u00fcde bulunan bilgilerle kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 suretiyle yap\u0131l\u0131r.<\/p>\n<p><b>5.1.1.12\u00a0<\/b><strong><b>Ger\u00e7ek<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>faydalan\u0131c\u0131n\u0131n<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>tan\u0131nmas\u0131<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>ve<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>t\u00fczel<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>ki\u015filere<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u00f6zel<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>dikkat<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>edilmesi<\/b><\/strong><\/p>\n<p>Ger\u00e7ek faydalan\u0131c\u0131n\u0131n tan\u0131nmas\u0131na ili\u015fkin tedbirler V\u0130LLA YABANCI PARA T\u0130CARET\u0130 SINIRLI\u00a0YETK\u0130L\u0130\u00a0M\u00dcESSESE\u00a0ANON\u0130M\u00a0\u015e\u0130RKET\u0130\u00a0\u0130\u015flem\u00a0yapma\u00a0Prosed\u00fcrlerinde\u00a0yer\u00a0almaktad\u0131r.<\/p>\n<p>Bunlara ek olarak i\u015f ili\u015fkisi kapsam\u0131nda m\u00fc\u015fterisi olan bir t\u00fczel ki\u015fili\u011fi ger\u00e7ekte y\u00f6neten, kontrol\u00fcnde veya sahipli\u011finde bulunduranlar hakk\u0131nda do\u011fru bilgilere ula\u015fmak i\u00e7in gereken tedbirler al\u0131n\u0131r.<\/p>\n<p>Ki\u015finin ba\u015fkas\u0131 nam\u0131na hareket etmedi\u011fini beyan etmesine ra\u011fmen kendi ad\u0131na ve fakat ba\u015fkas\u0131 nam\u0131na hareket etti\u011finden \u015f\u00fcphelenilmesi durumunda gerekli faydalan\u0131c\u0131y\u0131 ortaya \u00e7\u0131karmak i\u00e7in ara\u015ft\u0131rma yap\u0131l\u0131r.<\/p>\n<p><b>5.1.1.13\u00a0<\/b><strong><b>Elektronik<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Transferler<\/b><\/strong><\/p>\n<p>Elektronik\u00a0Transferler\u00a0banka\u00a0kontrolleri\u00a0ile\u00a0takip\u00a0edilir.<\/p>\n<p><b>5.1.1.14\u00a0<\/b><strong><b>Basitle\u015ftirilmi\u015f<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tedbirler<\/b><\/strong><\/p>\n<p>A\u015fa\u011f\u0131da\u00a0say\u0131lan\u00a0hallerde\u00a0m\u00fc\u015fterinin\u00a0tan\u0131nmas\u0131na\u00a0y\u00f6nelik\u00a0tedbirler\u00a0bak\u0131m\u0131ndan\u00a0daha\u00a0basit\u00a0tedbirler\u00a0al\u0131nabilir:<\/p>\n<p>a- Di\u011fer finansal kurulu\u015flar ile yap\u0131lan i\u015flemlerde<\/p>\n<p>b- M\u00fc\u015fterinin5018 say\u0131l\u0131 Kanuna g\u00f6re genel y\u00f6netim kapsam\u0131nda olan kamu idaresi veya kamu kurumu niteli\u011findeki meslek kurulu\u015fu oldu\u011fu i\u015flemlerde<\/p>\n<p>c-Al\u0131nan\u00a0kimlik\u00a0belgelerinin\u00a0teyidine<\/p>\n<p>d-Ger\u00e7ek\u00a0faydalan\u0131c\u0131n\u0131n\u00a0tan\u0131nmas\u0131na\u00a0y\u00f6nelik\u00a0tedbirlerin\u00a0al\u0131nmas\u0131na<\/p>\n<p>e-T\u00fczel ki\u015filere \u00f6zel dikkat edilmesine<\/p>\n<p>f-M\u00fc\u015fteri\u00a0durumlar\u0131n\u0131n\u00a0ve\u00a0i\u015flemlerinin\u00a0izlenmesine\u00a0gerek\u00a0bulunmamaktad\u0131r.<\/p>\n<p><b>5.1.1.15\u00a0<\/b><strong><b>S\u0131k\u0131la\u015ft\u0131r\u0131lm\u0131\u015f<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tedbirler<\/b><\/strong><\/p>\n<p>Talimats\u0131z i\u015flemler ve 3.\u015fah\u0131sdan para transferi i\u015flemleri kurum politikam\u0131z gere\u011fince ger\u00e7ekle\u015ftirilmez. M\u00fc\u015fterini tan\u0131 politikas\u0131 gere\u011fince m\u00fc\u015fterinin mali profiline ve faaliyetlerine uygun olmayan veya faaliyetleriyle ilgisi bulunmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclen i\u015flemler ile kar\u015f\u0131la\u015f\u0131lmas\u0131 durumunda bu i\u015flemler yak\u0131ndan izlenir ve m\u00fc\u015fterinin profili ile uygun olmayan y\u00fcksek tutarl\u0131 ve s\u0131k say\u0131da i\u015flemlerin devam etmesi durumunda \u015e\u0130B bildirimi yap\u0131l\u0131r.<\/p>\n<p><b>5.1.1.16\u00a0<\/b><strong><b>Risk<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Y\u00f6netimine<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130li\u015fkin<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Faaliyetler<\/b><\/strong><\/p>\n<p>Asgari d\u00fczeyde; Riskli bulunan m\u00fc\u015fterilerin i\u015flemlerinin daha yak\u0131ndan takip edilmesi, izlenmesi ve istendi\u011fi zaman denetlenmesi i\u00e7in ilgili birime anl\u0131k olarak rapor edilmesi ve bunun sonucunda e\u011fer uygun bulunursa \u015f\u00fcpheli i\u015flem bildirimi olarak bildirilmesini kapsamaktad\u0131r.<\/p>\n<p><b>5.1.2\u00a0<\/b><strong><b>R\u0130SKLER<\/b><\/strong><\/p>\n<p>\u0130\u015flem s\u00fcrecinden ba\u015flayarak risk unsurlar\u0131 tespit edilir ve tespit edilen riskler g\u00f6z \u00f6n\u00fcne\u00a0al\u0131narak m\u00fc\u015fteri i\u015flemleri kontrol alt\u0131na al\u0131n\u0131r. Gereken durumlarda \u015f\u00fcpheli i\u015flem bildirimi\u00a0yap\u0131l\u0131r.<\/p>\n<p>Karma\u015f\u0131k ve ola\u011fan\u00fcst\u00fc b\u00fcy\u00fckl\u00fckteki i\u015flemler ile g\u00f6r\u00fcn\u00fcrde makul hukuki ve ekonomik amac\u0131 bulunmayan i\u015flemlere \u00f6zel dikkat g\u00f6sterilir; talep edilen i\u015flemin amac\u0131 hakk\u0131nda yeterli bilgi edinmek i\u00e7in gerekli tedbirler al\u0131n\u0131r ve bu kapsamda elde edilen bilgi, belge ve kay\u0131tlar istenildi\u011finde yetkililere sunulmak \u00fczere muhafaza edilir.<\/p>\n<p>M\u00fc\u015fterinin mali profiline ve faaliyetlerine uygun olmayan veya faaliyetlerle ilgisi bulunmayan i\u015flemleri yak\u0131ndan izlemek, tutar ve i\u015flem say\u0131s\u0131 limiti belirlemek de dahil uygun ve etkili tedbirler al\u0131n\u0131r. Bu limitlere ili\u015fkin uygulamalar da a\u015fa\u011f\u0131da m\u00fc\u015fteri riski b\u00f6l\u00fcm\u00fcnde g\u00f6r\u00fclmektedir.<\/p>\n<p>Riskler\u00a0ise\u00a0\u015fu\u00a0ana\u00a0ba\u015fl\u0131klar\u00a0alt\u0131nda\u00a0toplanabilir:<\/p>\n<p><b>5.1.2.1.\u00a0<\/b><strong><b>M\u00fc\u015fteri<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Riski:<\/b><\/strong><\/p>\n<p>A\u015fa\u011f\u0131da\u00a0belirtilen\u00a0durumlarla\u00a0kar\u015f\u0131la\u015f\u0131lmas\u0131\u00a0durumunda\u00a0m\u00fc\u015fterinin\u00a0risk\u00a0durumu\u00a0tespit\u00a0edilecek,\u00a0risklilik\u00a0durumuna\u00a0g\u00f6re\u00a0m\u00fc\u015fteri\u00a0daha\u00a0dikkatli\u00a0takip\u00a0edilecek\u00a0ve\u00a0gerekti\u011fi\u00a0durumlarda\u00a0\u015f\u00fcpheli\u00a0i\u015flem\u00a0bildirimleri\u00a0yap\u0131lacakt\u0131r.<\/p>\n<p>Mali bilgilerle ilgili beyan\u0131n\u0131 bildirmeyen m\u00fc\u015fteriler. Riskli i\u015f kolunda faaliyet g\u00f6steren m\u00fc\u015fteriler Y\u00fcksek de\u011ferde mal al\u0131m\/sat\u0131m\u0131 ile u\u011fra\u015fanlar<\/p>\n<p>Ger\u00e7ek\u00a0sahibinin\/y\u00f6neteninin\u00a0tespit\u00a0edilmesi\u00a0m\u00fcmk\u00fcn\u00a0olmayan\u00a0\u015firketler<\/p>\n<p>Denetime\u00a0tabi\u00a0olmayan\u00a0hay\u0131r\u00a0kurulu\u015flar\u0131,\u00a0dernekler\u00a0ve\u00a0\u00f6zellikle\u00a0deniz\u00a0a\u015f\u0131r\u0131\u00a0faaliyetleri\u00a0olan\u00a0kurulu\u015flar<\/p>\n<p>Muhasebeciler,\u00a0avukatlar\u00a0veya\u00a0di\u011fer\u00a0vekiller\u00a0Siyasi\u00a0n\u00fcfuz\u00a0sahibi\u00a0ki\u015filer<\/p>\n<p><b>5.1.2.2.\u00a0<\/b><strong><b>\u00dcr\u00fcn\/Hizmet<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Riski:<\/b><\/strong><\/p>\n<p>Mali\u00a0profiline\u00a0ve\u00a0faaliyetlerine\u00a0uygun\u00a0olmayan\u00a0ve\u00a0faaliyetleriyle\u00a0ilgisi\u00a0olmayan\u00a0i\u015flemler\u00a0yak\u0131ndan izlenecektir.<\/p>\n<p>Tutar\u00a0ve i\u015flem\u00a0say\u0131s\u0131 a\u00e7\u0131s\u0131ndan g\u00f6ze\u00a0\u00e7arpan i\u015flem\u00a0yapanlar\u0131n takibi\u00a0yap\u0131lacakt\u0131r\u00a0ve\u00a0l\u00fczumu\u00a0halinde \u015e\u0130B\u00a0s\u00fcreci\u00a0i\u015fletilecektir.<\/p>\n<p>5.1.2.3.\u00a0\u00dclke\/B\u00f6lge\u00a0Riski<strong><b>:<\/b><\/strong><\/p>\n<p>Riskli\u00a0b\u00f6lgelerde\u00a0yerle\u015fik\u00a0ger\u00e7ek\u00a0ve\u00a0t\u00fczel\u00a0ki\u015filer,\u00a0t\u00fczel\u00a0ki\u015fili\u011fi\u00a0olmayan\u00a0te\u015fekk\u00fcller\u00a0ve\u00a0bu\u00a0\u00fclkelerin\u00a0vatanda\u015flar\u0131yla\u00a0girilecek\u00a0i\u015f\u00a0ili\u015fkilerine\u00a0ve\u00a0i\u015flemlere\u00a0\u00f6zel\u00a0dikkat\u00a0g\u00f6sterilecektir.<\/p>\n<p>G\u00f6r\u00fcn\u00fcrde, makul hukuki ve ekonomik amac\u0131 bulunmayan i\u015flemlerin amac\u0131 ve mahiyeti\u00a0hakk\u0131nda\u00a0m\u00fcmk\u00fcn\u00a0oldu\u011fu \u00f6l\u00e7\u00fcde\u00a0bilgi\u00a0toplan\u0131r\u00a0ve\u00a0kayda\u00a0ge\u00e7irilir.<\/p>\n<p>Aklama ve ter\u00f6rizmin finansman\u0131 konusunda yeterli d\u00fczeyde i\u015fbirli\u011fi yapmayan ve yeterli yasal d\u00fczenlemelere sahip olmayan \u00fclkelerin vatanda\u015flar\u0131; mali kurulu\u015flar\u0131 ve \u015firketleri ile yap\u0131lan i\u015flemler dolay\u0131s\u0131 ile kar\u015f\u0131la\u015f\u0131lan riskler bu kapsamda yer almaktad\u0131r. Bu y\u00fczden a\u015fa\u011f\u0131daki kapsamda yer alan \u00fclkelerle yap\u0131lan i\u015flemlerde daha \u00f6zenli davran\u0131lmas\u0131 gerekmektedir.<\/p>\n<p>BM\u00a0Ambargolar\u0131na\u00a0ve\u00a0benzeri\u00a0tedbirlere\u00a0konu\u00a0\u00fclkeler<\/p>\n<p>SGA\/TF (Su\u00e7 Gelirlerinin Aklanmas\u0131 ve Ter\u00f6r\u00fcn Finansman\u0131) konusunda g\u00fcvenilir\u00a0d\u00fczenlemeleri\u00a0olmayan\u00a0\u00fclkeler<\/p>\n<p>FATF(\u00a0Financial\u00a0Actions\u00a0Task\u00a0Force)\u00a0gibi\u00a0uluslararas\u0131\u00a0d\u00fczenlemelere\u00a0tabi\u00a0olmayan\u00a0\u00fclkeler.\u00a0Ter\u00f6rist\u00a0organizasyonlar\u0131\u00a0ve aktiviteleri\u00a0fonlayan\u00a0\u00fclkeler<\/p>\n<p>Yolsuzluk\u00a0ve\u00a0su\u00e7\u00a0d\u00fczeyinin\u00a0y\u00fcksek\u00a0oldu\u011fu\u00a0\u00fclkeler<\/p>\n<p><b>5.1.3\u00a0<\/b><strong><b>R\u0130SK<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>DERECELEND\u0130RMES\u0130:<\/b><\/strong><\/p>\n<p>M\u00fc\u015fteri Riski, \u00dcr\u00fcn\/Hizmet Riski ve \u00dclke\/B\u00f6lge Riski kriterlerine g\u00f6re de\u011ferlendirilen m\u00fc\u015fterilerin i\u015flem esaslar\u0131na g\u00f6re risk profili \u00e7\u0131kar\u0131lacak ve y\u00fcksek risk grubu olarak g\u00f6r\u00fclen m\u00fc\u015fterilerin izleme ve kontrol\u00fc yap\u0131lacak, l\u00fczumu halinde \u015e\u0130B s\u00fcreci i\u015fletilecektir.<\/p>\n<p>Risk\u00a0de\u011ferlendirmesinde\u00a0a\u015fa\u011f\u0131da\u00a0belirtilen\u00a0hususlar\u0131n\u00a0varl\u0131\u011f\u0131\u00a0y\u00fcksek\u00a0risk\u00a0olarak\u00a0kabul\u00a0edilir:<\/p>\n<p>a- Su\u00e7 gelirlerinin aklanmas\u0131, ter\u00f6r\u00fcn finansman\u0131 ve kitle imha silahlar\u0131n\u0131n finansman\u0131n\u0131n yayg\u0131nla\u015fmas\u0131n\u0131n \u00f6nlenmesi konusunda yeterli d\u00fczenlemeye sahip olmayan \u00fclkeler.<\/p>\n<p>b- Sa\u011flad\u0131klar\u0131 bankac\u0131l\u0131k s\u0131rr\u0131, vergi avantaj\u0131 ve yarg\u0131 ba\u011f\u0131\u015f\u0131kl\u0131\u011f\u0131n\u0131n bir sonucu olarak organize su\u00e7lardan kazan\u0131lan veya ter\u00f6rizmin finansman\u0131nda kullan\u0131lan fonlar\u0131n saklanma ihtiyac\u0131 i\u00e7in bir \u00e7ekim merkezi olu\u015fturan s\u0131n\u0131r \u00f6tesi merkezler. (Offshore, serbest b\u00f6lgeler ile benzeri finans merkezleri)<\/p>\n<p>c- Nihai faydalan\u0131c\u0131 olarak ve\/veya \u00fcst y\u00f6netiminde \u201cSiyasi N\u00fcfuz Sahibi Ki\u015fi\/lerin\u201d\/ \u201cKamusal N\u00fcfuz Sahibi Ki\u015fi\/lerin\u201d yer ald\u0131\u011f\u0131 ger\u00e7ek veya t\u00fczel ki\u015filer.<\/p>\n<p>d- Karma\u015f\u0131k ve ola\u011fan d\u0131\u015f\u0131 b\u00fcy\u00fckl\u00fckteki i\u015flemler, teknolojik olarak hen\u00fcz geli\u015fen ara\u00e7 ve y\u00f6ntemlerle ger\u00e7ekle\u015ftirilmek istenen i\u015flem ve<\/p>\n<p>e- Makul hukuki ve ekonomik amac\u0131 bulunmayan (yeterli a\u00e7\u0131klama getirilemeyen) i\u015flemler.<\/p>\n<p>f- M\u00fc\u015fterinin ge\u00e7mi\u015f i\u015flemleri ile i\u015ftigal konusu alan\/alanlar\u0131 ile ili\u015fkilendirilemeyen i\u015flem ve talepleri.<\/p>\n<p>g- Nakithareketlerinin yo\u011fun oldu\u011fu, y\u00fcksek de\u011ferli \u00fcr\u00fcn\/mallar\u0131n al\u0131m sat\u0131m\u0131 ve uluslararas\u0131 fon transferlerinin kolayca ger\u00e7ekle\u015ftirilmesine imk\u00e2n veren sekt\u00f6r ve meslek gruplar\u0131.<\/p>\n<p><b>5.2.\u00a0<\/b><strong><b>\u0130ZLEME<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>ve<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>KONTROL<\/b><\/strong><\/p>\n<p>Y\u00fck\u00fcml\u00fclerin riskten korunmas\u0131 ve yap\u0131lan faaliyetlerin kanun ve y\u00f6netmeliklere, kurum politika prosed\u00fcrlerine uygunlu\u011fu sa\u011flamak i\u00e7in izleme ve kontrol faaliyetleri y\u00fcr\u00fct\u00fcl\u00fcr. \u0130zleme ve kontrol faaliyetlerinde risk bazl\u0131 politika ve prosed\u00fcrler g\u00f6zetilir. Risk kontrol sisteminin g\u00fcncel tutulmas\u0131na da dikkat edilir.<\/p>\n<p>M\u00fc\u015fteri taraf\u0131ndan ger\u00e7ekle\u015ftirilen i\u015flemlerin, m\u00fc\u015fterilerin mesle\u011fi, ticari faaliyetleri, i\u015f ge\u00e7mi\u015fi, mali durumu, risk profili ve fon kaynaklar\u0131na dair bilgiler ile uyumlu olup olmad\u0131\u011f\u0131n\u0131 i\u015f ili\u015fkisi kapsam\u0131nda devaml\u0131 olarak izlenir ve m\u00fc\u015fteriler hakk\u0131ndaki bilgi, belge ve kay\u0131tlar\u0131n g\u00fcncel tutulmas\u0131 sa\u011flan\u0131r. Ayr\u0131ca bu m\u00fc\u015fterilerin kimlik tespitine ili\u015fkin al\u0131nan telefon ve faks numaras\u0131 ile elektronik posta adresine ili\u015fkin bilgilerin do\u011frulu\u011fu, risk temelli yakla\u015f\u0131m \u00e7er\u00e7evesinde gerekti\u011finde bu ara\u00e7lar\u0131 kullanarak ilgiliyle irtibat kurmak suretiyle teyit edilir. \u00d6zellikle y\u00fcksek risk grubuna dahil oldu\u011fu tespit edilen m\u00fc\u015fterilerin izlenmesi ve kontrol\u00fc yap\u0131l\u0131r. Yap\u0131lan kontroller sonucunda bu gruba dahil m\u00fc\u015fteriler ve \u015f\u00fcpheli i\u015flem bildirimi yap\u0131lacak m\u00fc\u015fterilerle ilgili \u00fcst y\u00f6netimle bilgi payla\u015f\u0131ma yap\u0131l\u0131r.<\/p>\n<p>Birlikte ele al\u0131nd\u0131klar\u0131nda kimlik tespiti yap\u0131lmas\u0131n\u0131 gerektiren tutar\u0131 a\u015fan ba\u011flant\u0131l\u0131 i\u015flemlerin\u00a0izlenmesi ve\u00a0kontrol\u00fc yap\u0131l\u0131r.<\/p>\n<p>Riskli\u00a0\u00fclkelerle\u00a0ger\u00e7ekle\u015ftirilen\u00a0i\u015flemlerin\u00a0izlenmesi\u00a0ve\u00a0kontrol\u00fc\u00a0yap\u0131l\u0131r.<\/p>\n<p>\u0130\u015flemler izlenirken i\u015flem say\u0131s\u0131 veya toplam i\u015flem hacmi kriterlerine g\u00f6re m\u00fc\u015fteri i\u015flemlerinin takibi yap\u0131l\u0131r. \u0130\u015flemlerde g\u00f6r\u00fclen ola\u011fan\u00fcst\u00fcl\u00fcklerde \u00fcst makam\u0131n onay\u0131 al\u0131n\u0131r.<\/p>\n<p><b>5.2.1\u00a0<\/b><strong><b>\u015e\u00dcPHEL\u0130<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130\u015eLEM<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>B\u0130LD\u0130R\u0130M\u0130<\/b><\/strong><\/p>\n<p>Y\u00fck\u00fcml\u00fcler nezdinde veya bunlar arac\u0131l\u0131\u011f\u0131yla yap\u0131lan veya yap\u0131lmaya te\u015febb\u00fcs edilen i\u015fleme\u00a0konu 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,\u00a0ter\u00f6rist eylemler i\u00e7in ya da ter\u00f6r \u00f6rg\u00fctleri, ter\u00f6ristler veya ter\u00f6r\u00fc finanse edenler taraf\u0131ndan\u00a0kullan\u0131ld\u0131\u011f\u0131na veya bunlarla ilgili ya da ba\u011flant\u0131l\u0131 oldu\u011funa dair herhangi bir bilgi, \u015f\u00fcphe veya\u00a0\u015f\u00fcpheyi\u00a0gerektirecek\u00a0bir\u00a0hususun\u00a0bulunmas\u0131\u00a0halinde\u00a0\u015f\u00fcpheli\u00a0i\u015flem\u00a0bildirimi\u00a0yap\u0131l\u0131r.<\/p>\n<p>\u015e\u00fcpheli i\u015flemler, i\u015fleme ili\u015fkin \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 Ba\u015fkanl\u0131\u011fa bildirilecektir<\/p>\n<p>Y\u00fck\u00fcml\u00fcler, \u015e\u00fcpheli \u0130\u015flem Bildirim Formu (\u015e\u0130BF) doldurmak suretiyle Ba\u015fkanl\u0131\u011fa \u015f\u00fcpheli i\u015flem bildiriminde bulunacaklard\u0131r. Bildirim s\u00fcrecinde, i\u015flemin niteli\u011fi veya m\u00fc\u015fteri profiliyle ilgili daha ayr\u0131nt\u0131l\u0131 ara\u015ft\u0131rma yap\u0131lmas\u0131 gerekebilir. Ara\u015ft\u0131rmalar yap\u0131l\u0131rken m\u00fc\u015fterinin, hakk\u0131nda bildirimde bulunulaca\u011f\u0131ndan \u015f\u00fcphelenmesine neden olacak tutum ve davran\u0131\u015flardan ka\u00e7\u0131n\u0131lmas\u0131 gerekir.<\/p>\n<p>Y\u00fck\u00fcml\u00fcler\u00a0kar\u015f\u0131la\u015ft\u0131klar\u0131\u00a0\u015f\u00fcpheli\u00a0i\u015flemleri, herhangi\u00a0bir\u00a0parasal\u00a0s\u0131n\u0131r\u00a0g\u00f6zetmeksizin \u015e\u0130BF\u00a0doldurmak\u00a0suretiyle Ba\u015fkanl\u0131\u011fa\u00a0bildireceklerdir.<\/p>\n<p>\u015e\u00fcpheli i\u015flem bildirimini gerektiren durumlarda y\u00fck\u00fcml\u00fcler, gerekli kimlik tespit i\u015flemlerini de yaparlar. Bildirime konu \u015f\u00fcpheli i\u015flemin te\u015febb\u00fcs a\u015famas\u0131nda kald\u0131\u011f\u0131 ve ger\u00e7ekle\u015ftirilmedi\u011fi durumlarda da kimlik tespiti y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc m\u00fcmk\u00fcn oldu\u011fu \u00f6l\u00e7\u00fcde yerine getirilir.<\/p>\n<p>Bildirimde\u00a0bulunulan\u00a0i\u015flemle\u00a0ilgili\u00a0olarak\u00a0yeni\u00a0bilgi\u00a0ve\u00a0bulgular\u00a0elde\u00a0edildi\u011fi\u00a0takdirde,\u00a0tekrar\u00a0\u015e\u0130BF\u00a0doldurulur ve daha \u00f6nce yap\u0131lan bildirime ek oldu\u011fu belirtilerek gecikilmeksizin Ba\u015fkanl\u0131\u011fa\u00a0g\u00f6nderilir.<\/p>\n<p>Birden \u00e7ok i\u015flem bir arada ele al\u0131narak de\u011ferlendirildi\u011finde \u015f\u00fcphe arz eden i\u015flemler i\u00e7in tek bir \u015e\u0130BF d\u00fczenlenir. \u015e\u00fcpheyi destekleyen bilgi ve belgeler \u015e\u0130BF\u2019ye ek yap\u0131l\u0131r.<\/p>\n<p>Y\u00fck\u00fcml\u00fcler, i\u015fleme konu malvarl\u0131\u011f\u0131n\u0131n su\u00e7 gelirlerinin aklanmas\u0131 ve ter\u00f6r\u00fcn finansman\u0131yla ilgili oldu\u011funa dair belge veya ciddi emare bulunmas\u0131 halinde, Ba\u015fkanl\u0131\u011f\u0131 \u015f\u00fcpheli i\u015flem bildirim formuyla (\u201c\u00e7ok ivedi\u201d kayd\u0131 i\u00e7erecek \u015fekilde) bilgilendirinceye kadar, talep edilen i\u015flemi ger\u00e7ekle\u015ftirmekten imtina ederler. \u015e\u00fcphelenilen bu i\u015flemi ger\u00e7ekle\u015ftirmekten ka\u00e7\u0131nman\u0131n imk\u00e2ns\u0131z oldu\u011fu ya da i\u015flemi ger\u00e7ekle\u015ftirmekten imtina etmenin i\u015flemin faydalan\u0131c\u0131lar\u0131n\u0131 tespit etme \u00e7abalar\u0131n\u0131 engelleyebilece\u011fi durumlarda bilgilendirme, i\u015flemden hemen sonra da yap\u0131labilir.<\/p>\n<p>\u015e\u00fcpheli\u00a0i\u015flem\u00a0bildirimlerinde\u00a0b\u00fct\u00fcn\u00a0risk\u00a0gruplar\u0131\u00a0g\u00f6z\u00a0\u00f6n\u00fcnde\u00a0bulundurulur.\u00a0\u00d6rne\u011fin,\u00a0d\u00fc\u015f\u00fck\u00a0risk\u00a0kategorisinde\u00a0yer\u00a0alan\u00a0bir\u00a0m\u00fc\u015fteri\u00a0i\u00e7in\u00a0de\u00a0\u015f\u00fcpheli\u00a0i\u015flem\u00a0bildiriminde\u00a0bulunulabilir.<\/p>\n<p>\u015e\u00fcpheli \u0130\u015flem Bildirim Tipleri\u00a0\u0130lgili\u00a0Mevzuat<\/p>\n<p><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/kanunlar\/5549.htm\"><u>5549<\/u><u>\u00a0<\/u><u>say\u0131l\u0131<\/u><u>\u00a0<\/u><u>Su\u00e7<\/u><u>\u00a0<\/u><u>Gelirlerinin<\/u><u>\u00a0<\/u><u>Aklanmas\u0131n\u0131n<\/u><u>\u00a0<\/u><u>\u00d6nlenmesi<\/u><u>\u00a0<\/u><u>Hakk\u0131nda<\/u><u>\u00a0<\/u><u>Kanun<\/u><\/a><\/p>\n<p><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/tedbirler.htm\"><u>Su\u00e7<\/u><u>\u00a0<\/u><u>Gelirlerinin<\/u><u>\u00a0<\/u><u>Aklanmas\u0131n\u0131n<\/u><u>\u00a0<\/u><u>ve<\/u><u>\u00a0<\/u><u>Ter\u00f6r\u00fcn<\/u><u>\u00a0<\/u><u>Finansman\u0131n<\/u><u>\u00a0<\/u><u>\u00d6nlenmesine<\/u><u>\u00a0<\/u><u>Dair<\/u><u>\u00a0<\/u><u>Tedbirler<\/u><u>\u00a0<\/u><u>Hakk\u0131nda<\/u><\/a>\u00a0<a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/yonetmelik\/tedbirler.htm\"><u>Y\u00f6netmelik<\/u><\/a><\/p>\n<p><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/teblig6.htm\"><u>6<\/u><u>\u00a0<\/u><u>S\u0131ra<\/u><u>\u00a0<\/u><u>No.lu<\/u><u>\u00a0<\/u><u>MASAK<\/u><u>\u00a0<\/u><u>Genel<\/u><u>\u00a0<\/u><u>Tebli\u011fi<\/u><\/a><\/p>\n<p><a href=\"http:\/\/www.masak.gov.tr\/media\/portals\/masak2\/files\/mevzuat\/tebligler\/ter_fin_sib.htm\"><u>Ter\u00f6r\u00fcn<\/u><u>\u00a0<\/u><u>Finansman\u0131na<\/u><u>\u00a0<\/u><u>Y\u00f6nelik<\/u><u>\u00a0<\/u><u>\u015e\u00fcpheli<\/u><u>\u00a0<\/u><u>\u0130\u015flemlerin<\/u><u>\u00a0<\/u><u>Bildirimi<\/u><u>\u00a0<\/u><u>Genel<\/u><u>\u00a0<\/u><u>Tebli\u011fi<\/u><\/a><\/p>\n<p><strong><b>\u015e\u00fcpheli<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130\u015flemin<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tan\u0131m\u0131<\/b><\/strong><\/p>\n<p>5549 say\u0131l\u0131 Kanunun 4&#8217;\u00fcnc\u00fc maddesi gere\u011fince; y\u00fck\u00fcml\u00fcler nezdinde veya bunlar arac\u0131l\u0131\u011f\u0131yla yap\u0131lan veya yap\u0131lmaya te\u015febb\u00fcs edilen i\u015flemlere 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 dair herhangi bir bilgi, \u015f\u00fcphe veya \u015f\u00fcpheyi\u00a0gerektirecek bir hususun bulunmas\u0131 halinde bu i\u015flemlerin y\u00fck\u00fcml\u00fcler taraf\u0131ndan MASAK&#8217;a\u00a0bildirilmesi\u00a0zorunludur.<\/p>\n<p>Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n ve Ter\u00f6r\u00fcn Finansman\u0131n\u0131n \u00d6nlenmesine Dair Tedbirler Hakk\u0131nda Y\u00f6netmelik&#8217;in 27 (1)&#8217;inci maddesine g\u00f6re; \u015f\u00fcpheli i\u015flem, 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 halidir.<\/p>\n<p><strong><b>Bildirimde<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Bulunmadan<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u00d6nce<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Yap\u0131lacak<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130\u015flemler<\/b><\/strong><\/p>\n<p>Genel\u00a0Olarak<\/p>\n<p>Y\u00fck\u00fcml\u00fcler, \u015f\u00fcpheli bir i\u015flemle kar\u015f\u0131la\u015ft\u0131klar\u0131nda, i\u015flem hakk\u0131nda yetki ve imk\u00e2nlar\u0131 \u00f6l\u00e7\u00fcs\u00fcnde ara\u015ft\u0131rma yapt\u0131ktan sonra, edinilen bilgi ve bulgular \u00e7er\u00e7evesinde, \u015e\u00fcpheli \u0130\u015flem Bildirim Formu (\u015e\u0130BF) doldurmak suretiyle MASAK&#8217;a \u015f\u00fcpheli i\u015flem bildiriminde bulunacaklard\u0131r.<\/p>\n<p>Bildirim s\u00fcrecinde, i\u015flemin niteli\u011fi veya m\u00fc\u015fteri profiliyle ilgili daha ayr\u0131nt\u0131l\u0131 ara\u015ft\u0131rma yap\u0131lmas\u0131 gerekebilir. Yetki ve imk\u00e2nlar \u00f6l\u00e7\u00fcs\u00fcnde yap\u0131lacak bu ara\u015ft\u0131rman\u0131n amac\u0131, \u015f\u00fcpheyi destekleyecek ek bulgular\u0131n olup olmad\u0131\u011f\u0131n\u0131 tespit etmektir. Ara\u015ft\u0131rmalar yap\u0131l\u0131rken m\u00fc\u015fterinin, hakk\u0131nda bildirimde bulunulaca\u011f\u0131ndan \u015f\u00fcphelenmesine neden olacak tutum ve davran\u0131\u015flardan ka\u00e7\u0131n\u0131lmas\u0131 gerekir.<\/p>\n<p>Y\u00fck\u00fcml\u00fcler\u00a0kar\u015f\u0131la\u015ft\u0131klar\u0131\u00a0\u015f\u00fcpheli\u00a0i\u015flemleri,\u00a0herhangi\u00a0bir\u00a0parasal\u00a0s\u0131n\u0131r\u00a0g\u00f6zetmeksizin\u00a0\u015e\u0130BF\u00a0doldurmak\u00a0suretiyle\u00a0MASAK&#8217;a\u00a0bildireceklerdir.<\/p>\n<p>\u015e\u00fcpheli i\u015flem bildirimini gerektiren durumlarda y\u00fck\u00fcml\u00fcler, gerekli kimlik tespit i\u015flemlerini de yaparlar. Bildirime konu \u015f\u00fcpheli i\u015flemin te\u015febb\u00fcs a\u015famas\u0131nda kald\u0131\u011f\u0131 ve ger\u00e7ekle\u015ftirilmedi\u011fi durumlarda da kimlik tespiti y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc m\u00fcmk\u00fcn oldu\u011fu \u00f6l\u00e7\u00fcde yerine getirilir.<\/p>\n<p>Bildirimde\u00a0bulunulan\u00a0i\u015flemle\u00a0ilgili\u00a0olarak\u00a0yeni\u00a0bilgi\u00a0ve\u00a0bulgular\u00a0elde\u00a0edildi\u011fi\u00a0takdirde,\u00a0tekrar\u00a0\u015e\u0130BF\u00a0doldurulur ve daha \u00f6nce yap\u0131lan bildirime ek oldu\u011fu belirtilerek gecikilmeksizin MASAK&#8217;a\u00a0g\u00f6nderilir.<\/p>\n<p>Birden \u00e7ok i\u015flem bir arada ele al\u0131narak de\u011ferlendirildi\u011finde \u015f\u00fcphe arz eden i\u015flemler i\u00e7in tek\u00a0bir \u015e\u0130BF d\u00fczenlenir.<\/p>\n<p>\u015e\u00fcpheyi\u00a0destekleyen\u00a0bilgi\u00a0ve\u00a0belgeler\u00a0\u015e\u0130BF&#8217;ye\u00a0ek\u00a0yap\u0131l\u0131r.<\/p>\n<p>Y\u00fck\u00fcml\u00fcler, i\u015fleme konu malvarl\u0131\u011f\u0131n\u0131n su\u00e7 gelirlerinin aklanmas\u0131 ve ter\u00f6r\u00fcn finansman\u0131yla ilgili oldu\u011funa dair belge veya ciddi emare bulunmas\u0131 halinde, MASAK&#8217;\u0131 \u015f\u00fcpheli i\u015flem bildirim formuyla (\u00e7ok ivedi- kayd\u0131 i\u00e7erecek \u015fekilde) bilgilendirinceye kadar, talep edilen i\u015flemi ger\u00e7ekle\u015ftirmekten imtina ederler. \u015e\u00fcphelenilen bu i\u015flemi ger\u00e7ekle\u015ftirmekten ka\u00e7\u0131nman\u0131n imk\u00e2ns\u0131z oldu\u011fu ya da i\u015flemi ger\u00e7ekle\u015ftirmekten imtina etmenin i\u015flemin faydalan\u0131c\u0131lar\u0131n\u0131 tespit etme \u00e7abalar\u0131n\u0131 engelleyebilece\u011fi durumlarda bilgilendirme, i\u015flemden hemen sonra da yap\u0131labilir.<\/p>\n<p>\u015e\u00fcpheli\u00a0i\u015flem\u00a0bildirimlerinde\u00a0t\u00fcm\u00a0y\u00fck\u00fcml\u00fcler\u00a0taraf\u0131ndan\u00a0g\u00f6z\u00a0\u00f6n\u00fcnde\u00a0bulundurulmas\u0131\u00a0gereken\u00a0yukar\u0131daki hususlar\u0131n yan\u0131 s\u0131ra bildirim s\u00fcrecinde dikkate al\u0131nacak di\u011fer hususlar y\u00fck\u00fcml\u00fcler\u00a0itibariyle\u00a0a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir.<\/p>\n<p>T\u00fczel ki\u015fi y\u00fck\u00fcml\u00fcn\u00fcn kanuni temsilcileri, t\u00fczel ki\u015fili\u011fi bulunmayanlar\u0131n y\u00f6neticileri veya bunlar taraf\u0131ndan yetkili k\u0131l\u0131nan g\u00f6revlilerce yerine getirilir.<\/p>\n<p>Bu y\u00fck\u00fcml\u00fcler, \u015f\u00fcpheli i\u015flemleri \u015e\u0130BF d\u00fczenleyerek MASAK&#8217;a bildirirler. \u015e\u0130BF d\u00fczenlendikten sonra form, i\u015flemi ger\u00e7ekle\u015ftiren veya tespit eden ki\u015fi veya g\u00f6revli ile birlikte varsa bu i\u015flemin sonu\u00e7land\u0131r\u0131lmas\u0131 konusunda imza yetkisine sahip bir ki\u015fi taraf\u0131ndan imzalan\u0131r.<\/p>\n<p>\u015e\u00fcpheli\u00a0\u0130\u015flem\u00a0Bildirim\u00a0Formlar\u0131n\u0131n\u00a0D\u00fczenlenmesi<\/p>\n<p>\u015e\u00fcpheli i\u015flem bildiriminde bulunacak y\u00fck\u00fcml\u00fclerce \u015e\u0130BF doldurulur. Bildirime konu \u015f\u00fcpheli i\u015flemin, birden \u00e7ok i\u015flemi ihtiva etmesi durumunda, formun ilgili alanlar\u0131n\u0131n \u00e7o\u011falt\u0131larak kullan\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. MASAK \u015e\u0130BF&#8217;nin \u015fekil ve muhteviyat\u0131nda de\u011fi\u015fiklik yapmaya yetkilidir.<\/p>\n<p>Formun\u00a0(A)\u00a0ila\u00a0(G)\u00a0b\u00f6l\u00fcmleri,\u00a0form\u00a0\u00fczerindeki\u00a0a\u00e7\u0131klamalar\u00a0dikkate\u00a0al\u0131narak\u00a0doldurulur.<\/p>\n<p>Formun (H) b\u00f6l\u00fcm\u00fcnde \u015f\u00fcpheli i\u015flem tipleri ba\u015fl\u0131klar halinde grupland\u0131r\u0131lm\u0131\u015f olup, bildirime\u00a0konu \u015f\u00fcpheli\u00a0i\u015flem\u00a0tipi\u00a0bu b\u00f6l\u00fcmde\u00a0g\u00f6sterilir.<\/p>\n<p>Bildirime konu \u015f\u00fcpheli i\u015flem, belirtilen gruplardan hangisine uygun d\u00fc\u015f\u00fcyorsa \u00f6ncelikle ilgili\u00a0gruba ili\u015fkin se\u00e7ene\u011fin \u00f6n\u00fcndeki bo\u015f karenin i\u00e7ine (X) i\u015fareti konulur. Daha sonra s\u00f6z konusu\u00a0se\u00e7ene\u011fin &#8220;\u015e\u00fcpheli \u0130\u015flem Tip Numaras\u0131&#8221; k\u0131sm\u0131na, Tebli\u011f ekinde (EK:1) yer alan \u015f\u00fcpheli i\u015flem\u00a0tipinin\u00a0numaras\u0131 yaz\u0131l\u0131r.<\/p>\n<p>Y\u00fck\u00fcml\u00fc nezdinde ger\u00e7ekle\u015ftirilen \u015f\u00fcpheli bir i\u015flemin, farkl\u0131 b\u00f6l\u00fcmler alt\u0131nda say\u0131lan (genel mahiyette, sekt\u00f6rel mahiyette veya ter\u00f6r\u00fcn finansman\u0131 ile ba\u011flant\u0131l\u0131) tiplerle ili\u015fkili olmas\u0131 m\u00fcmk\u00fcnd\u00fcr. Bu durumda, ilgisine g\u00f6re, birden fazla \u015f\u00fcpheli i\u015flem tipi i\u015faretlenebilir ve gerekli hususlar \u201cA\u00c7IKLAMA\u201d k\u0131sm\u0131nda belirtilir.<\/p>\n<p>\u0130\u015faretleme yap\u0131l\u0131rken, ter\u00f6r\u00fcn finansman\u0131 \u015f\u00fcphesini bar\u0131nd\u0131ran bir i\u015flem, \u201cTer\u00f6r\u00fcn Finansman\u0131 ile Ba\u011flant\u0131l\u0131 \u015e\u00fcpheli \u0130\u015flem Tipleri\u201d b\u00f6l\u00fcm\u00fcnde yer alan tiplerle a\u00e7\u0131k bir \u015fekilde \u00f6rt\u00fc\u015f\u00fcyor ise bu tip i\u015faretlenir. Ancak yap\u0131lmak istenen i\u015flem genel veya sekt\u00f6rel mahiyette \u015f\u00fcpheli i\u015flem tipleri aras\u0131nda say\u0131lmakla birlikte \u00f6zellikle ter\u00f6r\u00fcn finansman\u0131 \u015f\u00fcphesi bar\u0131nd\u0131r\u0131yor ise ilgili \u015f\u00fcpheli i\u015flem tipi i\u015faretlenir ve bu husus A\u00c7IKLAMA k\u0131sm\u0131nda \u00f6zellikle belirtilir.<\/p>\n<p>\u015e\u00fcpheli\u00a0i\u015flem,\u00a0\u00fc\u00e7\u00a0b\u00f6l\u00fcm\u00a0halinde\u00a0say\u0131lan\u00a0tiplerin\u00a0hi\u00e7birine\u00a0uymuyorsa,\u00a0duyulan\u00a0\u015f\u00fcphe\u00a0ve\u00a0i\u015flemin\u00a0mahiyetine\u00a0ili\u015fkin ayr\u0131nt\u0131l\u0131\u00a0bilgi,\u00a0*A\u00c7IKLAMA* k\u0131sm\u0131na\u00a0yaz\u0131l\u0131r.<\/p>\n<p><strong><b>GENEL<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>MAH\u0130YETTE<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u015e\u00dcPHEL\u0130<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130\u015eLEM<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>T\u0130PLER\u0130<\/b><\/strong><\/p>\n<p><strong>M\u00fc\u015fteri<\/strong><strong>\u00a0<\/strong><strong>Profiline<\/strong><strong>\u00a0<\/strong><strong>\u0130li\u015fkin<\/strong><strong>\u00a0<\/strong><strong>Tipler<\/strong><\/p>\n<p>a- M\u00fc\u015fterilerin y\u00fck\u00fcml\u00fclere ba\u015fvurular\u0131nda; ibraz\u0131 ya da tevdii gereken belgelerin yetersizbilgiler i\u00e7ermesi, verdikleri bilgilerin birbiriyle \u00e7eli\u015fkili olmas\u0131 veya bilgilerin verilmesinde isteksiz davran\u0131lmas\u0131.<\/p>\n<p>b- \u0130\u015flem yap\u0131lmas\u0131 i\u00e7in para veya \u00e7e\u015fitli hediyeler teklif edilmesi ya da m\u00fc\u015fteri hakk\u0131nda su\u00e7gelirlerinin aklanmas\u0131 veya ter\u00f6r\u00fcn finanse edilmesiyle ilgili olarak medyada menfi haberler \u00e7\u0131km\u0131\u015f olmas\u0131 gibi \u015f\u00fcphe duyulmas\u0131n\u0131 gerektiren somut bir durumun varl\u0131\u011f\u0131.<\/p>\n<p>c- M\u00fc\u015fterinin, genel m\u00fc\u015fteri davran\u0131\u015f modellerinin d\u0131\u015f\u0131na \u00e7\u0131kmas\u0131 \u00f6rne\u011fin hakk\u0131nda \u015f\u00fcphelii\u015flem bildiriminde bulunulmas\u0131n\u0131 engellemek amac\u0131yla bazen \u00e7ok yak\u0131n, bazen tehditkar tav\u0131r tak\u0131nmalar\u0131.<\/p>\n<p>d- M\u00fc\u015fterilerini\u015fi\/mesle\u011fi, mali durumu ile i\u015flemleri aras\u0131nda makul bir orant\u0131 bulunmamas\u0131.<\/p>\n<p>e- M\u00fc\u015fterilerin,riskli ki\u015fi veya kurulu\u015flar ile ticari ya da ba\u015fkaca bir ili\u015fkisinin bulunmas\u0131.<\/p>\n<p>f- \u015eirketlerin,faaliyet g\u00f6sterilen sekt\u00f6rdeki di\u011fer kurulu\u015flara veya genel olarak \u015firket yap\u0131lanmalar\u0131na nazaran mutad olmayan sermaye, ortakl\u0131k, y\u00f6netim ve istihdam yap\u0131s\u0131na sahip olmas\u0131.<\/p>\n<p><strong><b>\u0130\u015flemlere<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130li\u015fkin<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Tipler<\/b><\/strong><\/p>\n<p>a- Ticarifaaliyet g\u00f6steren ki\u015fi veya kurulu\u015flar\u0131n faaliyetleri kapsam\u0131nda ola\u011fan olarak tekrar\u0131 gereken i\u015flemlerin m\u00fcnferit i\u015flem olarak kalmas\u0131 ya da aksine ola\u011fan ticari hayatta s\u0131k yap\u0131lmayan i\u015flemlerin s\u00fcrekli olarak tekrarlanmas\u0131.<\/p>\n<p>b- Mutad uygulamalarda toplu yap\u0131lmas\u0131 gereken mali i\u015flemlerin, tespit ve bildirimlerdenka\u00e7\u0131nmak amac\u0131yla, mant\u0131kl\u0131 bir gerek\u00e7esi olmaks\u0131z\u0131n b\u00f6l\u00fcnmesi.<\/p>\n<p>c- Yap\u0131lan ya da yap\u0131lmak istenen i\u015flemin mutad ve makul hukuki veya ekonomik bir gerek\u00e7esi ya da mant\u0131\u011f\u0131n\u0131n olmamas\u0131.<\/p>\n<p>d- M\u00fc\u015fterinin k\u00fc\u00e7\u00fck k\u00fcp\u00fcrlerle y\u00fcksek tutarda nakit \u00f6deme yapmas\u0131 veya s\u0131k kullan\u0131lmayan bir d\u00f6viz ile \u00f6deme yapmak istemesi gibi \u00f6deme ara\u00e7lar\u0131n\u0131n al\u0131\u015f\u0131lm\u0131\u015f\u0131n d\u0131\u015f\u0131nda kullan\u0131lmas\u0131.<\/p>\n<p><strong><b>\u015e\u00dcPHEL\u0130<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130\u015eLEM<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>T\u0130PLER\u0130<\/b><\/strong><\/p>\n<p>\u015e\u00fcpheli\u00a0M\u00fc\u015fteri\u00a0Davran\u0131\u015flar\u0131\u00a0ile\u00a0Yetersiz-Yan\u0131lt\u0131c\u0131-Sahte\u00a0Bilgi\u00a0ve\u00a0Belge\u00a0Verilmesine\u00a0\u0130li\u015fkin\u00a0G\u00f6stergeler<\/p>\n<p>a- M\u00fc\u015fterinin i\u015flem yapmadan \u00f6nce, kimlik tespiti ve \u015f\u00fcpheli i\u015flem bildirim zorunlulu\u011fu,i\u015flem limitleri, kurumun aklama ile m\u00fccadelede kontrol y\u00f6ntemleri hakk\u0131nda bilgi edinmeye \u00e7al\u0131\u015fmas\u0131 ve bu y\u00f6nde sorular sormas\u0131.<\/p>\n<p>b- M\u00fc\u015fteriden faaliyeti, mesle\u011fi ya da kimlik, adres ve telefon gibi ki\u015fisel bilgilerinin al\u0131nmas\u0131nda zorluklarla kar\u015f\u0131la\u015f\u0131lmas\u0131.<\/p>\n<p>c- M\u00fc\u015fterinini\u015flemin amac\u0131 ya da i\u015fleme konu tkayna\u011f\u0131 hakk\u0131nda a\u00e7\u0131klama yapmakta zorlanmas\u0131 veya bilgi vermekten ka\u00e7\u0131nmas\u0131.<\/p>\n<p>d- G\u00f6r\u00fcn\u00fcrdebirbirinden ba\u011f\u0131ms\u0131z hareket eden m\u00fc\u015fterilerin; ayn\u0131 adres, telefon ve benzeri ileti\u015fim bilgilerini vermesi, imza yetkilerinin ayn\u0131 ki\u015filere verilmi\u015f olmas\u0131.<\/p>\n<p>e- T\u00fczelki\u015fi m\u00fc\u015fterilerin ortaklar\u0131 veya y\u00f6neticileri olarak g\u00f6r\u00fcnen ger\u00e7ek veya t\u00fczel ki\u015filerin, firman\u0131n ger\u00e7ek ortak veya y\u00f6neticisi olmad\u0131\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131; firman\u0131n sermayesi ve idaresinin, k\u00f6t\u00fc bir \u00fcn\u00fc olan ya da resmi makamlarca haklar\u0131nda dava a\u00e7\u0131lm\u0131\u015f veya soru\u015fturma yap\u0131ld\u0131\u011f\u0131 bilinen \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slar\u0131n kontrol\u00fcnde oldu\u011funa dair bilgi veya \u015f\u00fcpheyi gerektirecek bir durum bulunmas\u0131.<\/p>\n<p>f- T\u00fczel ki\u015fi m\u00fc\u015fterilerin, hakim yeni ortak ve\/veya ortaklar\u0131n\u0131n; ki\u015fisel ve ticari ge\u00e7mi\u015fleri hakk\u0131nda bilgi vermekten ka\u00e7\u0131nmalar\u0131, daha \u00f6nce firman\u0131n faaliyet g\u00f6sterdi\u011fi alanda herhangi bir ilgisi, e\u011fitimi ve i\u015f tecr\u00fcbesine sahip olmad\u0131klar\u0131na dair emareler olmas\u0131.<\/p>\n<p><strong><b>Kimlik Tespiti, Kay\u0131tlar\u0131n Saklanmas\u0131 ve Bildirim<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Prosed\u00fcrlerinden Ka\u00e7\u0131n\u0131lmas\u0131na \u0130li\u015fkin<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>G\u00f6stergeler<\/b><\/strong><\/p>\n<p>a- M\u00fc\u015fterinin kimlik ibraz etmeksizin veya ge\u00e7erli kimlik belgesi olmaks\u0131z\u0131n sahte-hayali oldu\u011fundan \u015f\u00fcphe duyulan isimle i\u015flem yapmaya veya ba\u015fkalar\u0131 ad\u0131na i\u015flem yapt\u0131rmaya te\u015febb\u00fcs<\/p>\n<p>b- M\u00fc\u015fteritaraf\u0131ndan \u015f\u00fcpheli i\u015flem bildiriminde bulunulmamas\u0131 konusunda y\u00fck\u00fcml\u00fc \u00e7al\u0131\u015fanlar\u0131na teklif, bask\u0131 veya tehditte bulunulmas\u0131.<\/p>\n<p><strong><b>Nakit<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Karakterli<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130\u015flemlere<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130li\u015fkin<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>G\u00f6stergeler<\/b><\/strong><\/p>\n<p>a- M\u00fc\u015fteri taraf\u0131ndan getirilen banknotlar\u0131n; \u00e7e\u015fitli maddeler i\u00e7inde gizlenerek ta\u015f\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6steren kokular yaymas\u0131 ve lekeler i\u00e7ermesi, \u00f6zensiz ve acele bir \u015fekilde paketlenmi\u015f g\u00f6r\u00fcnt\u00fcs\u00fc vermesi, say\u0131ld\u0131\u011f\u0131nda beyan edilenden \u00f6nemli miktarda eksik veya fazla olmas\u0131,\u00a0i\u00e7inde sahte\u00a0olanlar\u0131na rastlanmas\u0131.<\/p>\n<p>b- M\u00fc\u015fterinin; hayat standard\u0131, i\u015fi ve gelir seviyesi ile ilgisi kurulamayan dikkat \u00e7ekici mebla\u011flara tekab\u00fcl eden (s\u0131k s\u0131k d\u00fc\u015f\u00fck tutarl\u0131 veya tek i\u015flemde y\u00fcksek tutarl\u0131) i\u015flemlerinin g\u00f6zlenmesi.<\/p>\n<p>c- M\u00fc\u015fterinin, nakit paran\u0131n ta\u015f\u0131nmas\u0131 sonucu olu\u015fabilecek can g\u00fcvenli\u011fi, h\u0131rs\u0131zl\u0131k ve suistimal risklerini g\u00f6z \u00f6n\u00fcnde bulundurmaks\u0131z\u0131n (makul nedenler hari\u00e7 olmak \u00fczere), s\u0131k s\u0131k \u00f6nemli mebla\u011flarda i\u015flemler yapmas\u0131.<\/p>\n<p><strong><b>TER\u00d6R\u00dcN<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>F\u0130NANSMANI<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130LE<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>BA\u011eLANTILI<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u015e\u00dcPHEL\u0130<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130\u015eLEM<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>T\u0130PLER\u0130<\/b><\/strong><\/p>\n<p><strong>Ter\u00f6r \u00d6rg\u00fctleri \u0130le Ba\u011flant\u0131s\u0131ndan \u015e\u00fcphelenilen Ki\u015filer veya Riskli \u00dclkelerle Ger\u00e7ekle\u015ftirilen<\/strong><strong>\u00a0<\/strong><strong>\u0130\u015flemlere<\/strong><strong>\u00a0<\/strong><strong>\u0130li\u015fkin<\/strong><strong>\u00a0<\/strong><strong>Tipler<\/strong><\/p>\n<p>a- Bir ter\u00f6r \u00f6rg\u00fct\u00fc ile ba\u011flant\u0131l\u0131 oldu\u011fu bilinen ger\u00e7ek ve t\u00fczel ki\u015filer ad\u0131na i\u015flem yap\u0131lmas\u0131.<\/p>\n<p>b- Riskli \u00fclkelerde a\u00e7\u0131lan ticari bir hesaptan, hi\u00e7bir ticari a\u00e7\u0131klamas\u0131 ve ekonomik amac\u0131 olmayan tutarlarda paran\u0131n elektronik transfer \u015feklinde g\u00f6nderilmesi.<\/p>\n<p>c- Riskli \u00fclkelerden veya riskli \u00fclkeler \u00fczerinden yap\u0131lan transfer i\u015flemleri neticesinde k\u0131sa s\u00fcre i\u00e7erisinde olu\u015fan tutarlar\u0131n \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara transfer edilmesinin talep<\/p>\n<p>K\u00e2r\u00a0Amac\u0131\u00a0G\u00fctmeyen\u00a0Kurulu\u015flara\u00a0\u0130li\u015fkin\u00a0Tipler<\/p>\n<p>a- K\u00e2r amac\u0131 g\u00fctmeyen kurulu\u015flar\u0131n beyan edilen amac\u0131, faaliyetleri ve g\u00f6r\u00fcnen kaynaklar\u0131 ile mali i\u015flemlerin niteli\u011fi, b\u00fcy\u00fckl\u00fc\u011f\u00fc aras\u0131nda uyumsuzluklar olmas\u0131.<\/p>\n<p>b- Kurulu\u015fun sadece yurt d\u0131\u015f\u0131ndan transfer yollamas\u0131 veya ba\u011f\u0131\u015flar\u0131n \u00f6nemli bir k\u0131sm\u0131n\u0131n yurt d\u0131\u015f\u0131 kaynakl\u0131 olmas\u0131.<\/p>\n<p>c- Kurulu\u015fun izah edilemeyen ba\u011flant\u0131lar\u0131n\u0131n bulunmas\u0131; \u00f6rne\u011fin birka\u00e7 kurulu\u015fun ayn\u0131 adresi, ayn\u0131 idareciyi veya personeli payla\u015fmas\u0131.<\/p>\n<p>d- Yeterli personeli, uygun bir i\u015fyeri ya da telefon numaralar\u0131 bulunmayan kurulu\u015flar\u0131n, yo\u011fun faaliyette bulunduklar\u0131 izlenimi yaratan i\u015flemler yapmalar\u0131.<\/p>\n<p><strong><b>\u015e\u00fcpheli<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130\u015flem<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Bildiriminde<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>S\u00fcre<\/b><\/strong><\/p>\n<p>\u015e\u00fcpheli i\u015flemler, i\u015fleme ili\u015fkin \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&#8217;a bildirilecektir.<\/p>\n<p><strong><b>\u015e\u00fcpheli<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130\u015flem<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Bildirim<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Formlar\u0131n\u0131n<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Elden<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>veya<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Postayla<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>G\u00f6nderilmesi<\/b><\/strong><\/p>\n<p>D\u00fczenlenen \u015e\u0130BF, elden veya taahh\u00fctl\u00fc postayla \u201cMali Su\u00e7lar\u0131 Ara\u015ft\u0131rma Kurulu Ba\u015fkanl\u0131\u011f\u0131, Maliye Bakanl\u0131\u011f\u0131, N Blok, Dikmen Cad. 06100 Dikmen\/ANKARA adresine elden ya da taahh\u00fctl\u00fc postayla da MASAK&#8217;a intikal ettirilir.<\/p>\n<p><strong><b>Bildirimin<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Gizlili\u011fi<\/b><\/strong><\/p>\n<p>5549\u00a0say\u0131l\u0131\u00a0Kanunun\u00a04\u00a0(2)&#8217;nci\u00a0maddesine\u00a0g\u00f6re;\u00a0y\u00fck\u00fcml\u00fcler,\u00a0MASAK&#8217;a\u00a0\u015f\u00fcpheli\u00a0i\u015flem\u00a0bildiriminde\u00a0bulunuldu\u011funun\u00a0yarg\u0131lama\u00a0s\u0131ras\u0131nda\u00a0mahkemeler\u00a0d\u0131\u015f\u0131nda,\u00a0i\u015fleme\u00a0taraf\u00a0olanlar\u00a0dahil\u00a0hi\u00e7\u00a0kimseye a\u00e7\u0131klayamazlar.<\/p>\n<p>Su\u00e7\u00a0Gelirlerinin\u00a0Aklanmas\u0131n\u0131n\u00a0ve\u00a0Ter\u00f6r\u00fcn\u00a0Finansman\u0131n\u0131n\u00a0\u00d6nlenmesine\u00a0Dair\u00a0Tedbirler\u00a0Hakk\u0131nda\u00a0Y\u00f6netmelik&#8217;in\u00a029&#8217;uncu\u00a0maddesine g\u00f6re;<\/p>\n<p>Y\u00fck\u00fcml\u00fcler MASAK&#8217;a \u015f\u00fcpheli i\u015flem bildiriminde bulunuldu\u011funa veya bulunulaca\u011f\u0131na dair, y\u00fck\u00fcml\u00fcl\u00fck denetimi ile g\u00f6revlendirilen denetim elemanlar\u0131na ve yarg\u0131lama s\u0131ras\u0131nda mahkemelere verilen bilgiler d\u0131\u015f\u0131nda, i\u015fleme taraf olanlar d\u00e2hil olmak \u00fczere hi\u00e7 kimseye bilgi veremezler.<\/p>\n<p>Bu y\u00fck\u00fcml\u00fcl\u00fck \u015f\u00fcpheli i\u015flemi MASAK&#8217;a bildiren ki\u015fi, kurum ve kurulu\u015flar veya bu kimselerin i\u015flemi fiilen yapan ve y\u00f6neten mensuplar\u0131 veya bunlar\u0131n kanuni temsilcileri ve vekillerinin yan\u0131 s\u0131ra \u015f\u00fcpheli i\u015flem bildiriminde bulunuldu\u011funa herhangi bir \u015fekilde vak\u0131f olan di\u011fer personeli de kapsar.<\/p>\n<p>Y\u00fck\u00fcml\u00fcler\u00a0yurt\u00a0d\u0131\u015f\u0131ndaki\u00a0merkezlerine\u00a0veya\u00a0\u015fube,\u00a0acente,\u00a0temsilci\u00a0ve\u00a0ticari\u00a0vekilleri\u00a0ile\u00a0benzeri\u00a0ba\u011fl\u0131\u00a0birimlerine,\u00a0m\u00fc\u015fterisi\u00a0hakk\u0131nda\u00a0\u015f\u00fcpheli\u00a0i\u015flem\u00a0bildiriminde\u00a0bulundu\u011funa\u00a0dair\u00a0hi\u00e7bir\u00a0\u015fekilde bilgi\u00a0veremez.<\/p>\n<p><strong><b>Y\u00fck\u00fcml\u00fclerin<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Korunmas\u0131<\/b><\/strong><\/p>\n<p>5549\u00a0say\u0131l\u0131\u00a0Kanunun\u00a010&#8217;uncu\u00a0maddesine\u00a0g\u00f6re;<\/p>\n<p>Kanun gere\u011fince y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getiren ger\u00e7ek ve t\u00fczel ki\u015filer hi\u00e7bir \u015fekilde hukuk\u00ee ve ceza\u00ee bak\u0131mdan sorumlu tutulamaz.<\/p>\n<p>\u00d6zel kanunlarda h\u00fck\u00fcm bulunsa dahi \u015f\u00fcpheli i\u015flem bildiriminde bulunanlara dair, mahkeme d\u0131\u015f\u0131nda, \u00fc\u00e7\u00fcnc\u00fc ki\u015fi, kurum ve kurulu\u015flara bilgi verilemez. Bu ki\u015filerin kimliklerinin sakl\u0131 tutulmas\u0131 ve g\u00fcvenliklerinin sa\u011flanmas\u0131 i\u00e7in mahkemece gerekli \u00f6nlemler al\u0131n\u0131r.<\/p>\n<p><b>5.3.\u00a0<\/b><strong><b>\u0130\u00c7<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>DENET\u0130M<\/b><\/strong><\/p>\n<p>\u0130\u00e7\u00a0Denetim\u00a0faaliyetleri\u00a0ile\u00a0birlikte\u00a0uyum\u00a0program\u0131n\u0131n\u00a0b\u00fct\u00fcn\u00fcn\u00fcn\u00a0etkinli\u011fi\u00a0ve\u00a0yeterli\u011fi\u00a0konusunda\u00a0y\u00f6netim kuruluna\u00a0g\u00fcvence\u00a0vermek\u00a0ama\u00e7lanmaktad\u0131r.<\/p>\n<p>Uyum\u00a0k\u00fclt\u00fcr\u00fcn\u00fcn\u00a0yarat\u0131lmas\u0131ndan\u00a0\u00fcst\u00a0d\u00fczey\u00a0y\u00f6netim\u00a0sorumludur.\u00a0\u00dcst\u00a0d\u00fczey\u00a0y\u00f6netim,\u00a0uyumla\u00a0ilgili aksakl\u0131klar ve bunlar\u0131n giderilmesine y\u00f6nelik aksiyonlardan haberdar edilir ve \u00fcst d\u00fczey\u00a0y\u00f6netim\u00a0de\u00a0bunlar\u0131\u00a0takip\u00a0etmelidir.<\/p>\n<p>Kurum Politika ve Prosed\u00fcrlerinin, Risk y\u00f6netimi, izleme ve kontrol faaliyetleri ile e\u011fitim faaliyetlerinin yeterli ve verimli olup olmad\u0131\u011f\u0131; risk politikas\u0131n\u0131n yeterli\u011fi ve etkinli\u011fi, i\u015flemlerin Kanun\u00a0ve\u00a0Kanun\u00a0uyar\u0131nca\u00a0\u00e7\u0131kar\u0131lan\u00a0y\u00f6netmelik\u00a0ve\u00a0tebli\u011fler\u00a0ile\u00a0kurum\u00a0politika\u00a0ve\u00a0prosed\u00fcrlerine\u00a0uygun\u00a0olarak\u00a0y\u00fcr\u00fct\u00fcl\u00fcp\u00a0y\u00fcr\u00fct\u00fclmedi\u011fi\u00a0hususlar\u0131\u00a0y\u0131ll\u0131k\u00a0ve\u00a0risk\u00a0temelli\u00a0bir\u00a0yakla\u015f\u0131mla\u00a0incelenir\u00a0ve\u00a0denetlenir.<\/p>\n<p>Ba\u015fkanl\u0131k ve denetim elemanlar\u0131 taraf\u0131ndan istenilecek her t\u00fcrl\u00fc bilgi, belge ve bunlara ili\u015fkin cd, dvd, mikrofi\u015f, mikrofilm, manyetik teyp, disket ve benzeri ortamlar da d\u00e2hil olmak \u00fczere her t\u00fcrl\u00fc ortamdaki kay\u0131tlar, bu kay\u0131tlara eri\u015fimi sa\u011flamak veya okunabilir hale getirmek i\u00e7in gerekli t\u00fcm bilgi ve \u015fifreler tam ve do\u011fru olarak verilir ve gerekli kolayl\u0131k sa\u011flan\u0131r.<\/p>\n<p>Talepte bulunulmas\u0131 halinde, savunma hakk\u0131na ili\u015fkin h\u00fck\u00fcmler sakl\u0131 kalmak kayd\u0131yla; bilgi ve belge vermekten ka\u00e7\u0131n\u0131lmaz. \u015eirketimizde yap\u0131lacak denetimler kapsam\u0131nda defter ve belgeler haz\u0131r bulundurulur; t\u00fcm bilgi i\u015flem sistemi; denetimin ama\u00e7lar\u0131na uygun olarak denetim elemanlar\u0131na a\u00e7\u0131l\u0131r ve verilerin g\u00fcvenli\u011fi sa\u011flan\u0131r. Yaz\u0131 ile bilgi ve belge talep edilmesi durumunda en k\u0131sa s\u00fcrede bu talep yerine getirilir.<\/p>\n<p><b>5.3.1.\u00a0<\/b><strong><b>Muhafaza<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>ve<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>\u0130braz<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>konusunda<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>yap\u0131lacaklar<\/b><\/strong><\/p>\n<p>Her t\u00fcrl\u00fc ortamdaki, y\u00fck\u00fcml\u00fcl\u00fckler ve i\u015flemlere ili\u015fkin belgeler d\u00fczenleme tarihinden, defter ve kay\u0131tlar\u0131 ise son kay\u0131t tarihinden; kimlik tespitine ili\u015fkin belge ve kay\u0131tlar\u0131 son i\u015flem tarihinden itibaren sekiz y\u0131l s\u00fcre ile muhafaza edilir ve istenmesi halinde yetkililere ibraz etmek zorundad\u0131r.<\/p>\n<p>Bu nedenle bu y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcm\u00fcz\u00fc yerine getirmemizi sa\u011flayacak \u015fekilde ar\u015fiv sistemi olu\u015fturulacak ve gerekli tedbirler al\u0131nacakt\u0131r.<\/p>\n<p><b>6.4.\u00a0<\/b><strong><b>E\u011e\u0130T\u0130M<\/b><\/strong><\/p>\n<p><b><\/b><strong>E\u011fitim<\/strong><strong>Politikas\u0131<\/strong><\/p>\n<p>Kanun ve Kanun Uyar\u0131nca \u00e7\u0131kar\u0131lan y\u00f6netmelik ve tebli\u011flerle getirilen y\u00fck\u00fcml\u00fcl\u00fcklere uyumun sa\u011flanmas\u0131, personelin su\u00e7 gelirlerinin aklanmas\u0131 ve ter\u00f6r\u00fcn finansman\u0131n \u00f6nlenmesine ili\u015fkin \u015eirket Politikas\u0131 ve prosed\u00fcrleri ile risk temelli yakla\u015f\u0131m konular\u0131nda sorumluluk bilincinin art\u0131r\u0131larak bir kurum k\u00fclt\u00fcr\u00fcn\u00fcn olu\u015fturulmas\u0131 ve personelin bu hususlardaki bilgilerinin s\u00fcrekli g\u00fcncellenmesi amac\u0131yla \u015firketin e\u011fitim faaliyetleri y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n<p>MASAK\u2019\u0131n\u00a0tebli\u011f\u00a0ve\u00a0y\u00f6netmelikleri\u00a0takip\u00a0edilecek\u00a0ve\u00a0konu\u00a0ile\u00a0ilgili\u00a0geli\u015fmelerde\u00a0kurum\u00a0personeli\u00a0bilgilendirilir.<\/p>\n<p><b>6.4.2.\u00a0<\/b><strong><b>E\u011fitim<\/b><\/strong><strong><b>\u00a0<\/b><\/strong><strong><b>Konular\u0131:<\/b><\/strong><\/p>\n<p>\u015eirket\u00a0d\u00fczenleyece\u011fi\u00a0e\u011fitim\u00a0faaliyetlerinde\u00a0asgari\u00a0olarak\u00a0a\u015fa\u011f\u0131daki\u00a0e\u011fitim\u00a0konular\u0131na\u00a0yer\u00a0verir.\u00a0E\u011fitim\u00a0sunum\u00a0ve\u00a0dok\u00fcmanlar\u0131\u00a0uyum\u00a0g\u00f6revlisi\u00a0taraf\u0131ndan haz\u0131rlan\u0131r.<\/p>\n<p>Su\u00e7\u00a0gelirlerinin\u00a0aklanmas\u0131\u00a0ve\u00a0ter\u00f6r\u00fcn\u00a0finansman\u0131\u00a0kavramlar\u0131,<\/p>\n<p>Su\u00e7 gelirlerinin aklanmas\u0131n\u0131n a\u015famalar\u0131, y\u00f6ntemleri ve bu konuda \u00f6rnek olay \u00e7al\u0131\u015fmalar\u0131, Su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6r\u00fcn finansman\u0131n\u0131n \u00f6nlenmesi ile ilgili mevzuat,<\/p>\n<p>Risk\u00a0alanlar\u0131,<\/p>\n<p>Kurum politikas\u0131 ve prosed\u00fcrleri, Kanun ve ilgili mevzuat \u00e7er\u00e7evesinde; M\u00fc\u015fterinin tan\u0131nmas\u0131na ili\u015fkin esaslar, \u015e\u00fcpheli i\u015flem bildirimine ili\u015fkin esaslar, Muhafaza ve ibraz y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc,<\/p>\n<p>Bilgi\u00a0ve\u00a0belge\u00a0verme\u00a0y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc,<\/p>\n<p>Y\u00fck\u00fcml\u00fcl\u00fcklere\u00a0uyulmamas\u0131\u00a0halinde\u00a0uygulanacak\u00a0m\u00fceyyideler,<\/p>\n<p>Aklama\u00a0ve\u00a0ter\u00f6r\u00fcn\u00a0finansman\u0131\u00a0ile\u00a0m\u00fccadele\u00a0alan\u0131nda\u00a0uluslararas\u0131\u00a0d\u00fczenlemeler.<\/p>\n<p><strong><b>Y\u00dcR\u00dcRL\u00dcK<\/b><\/strong><\/p>\n<p>Bu y\u00f6netmelik, Y\u00f6netim Kurulu\u2019nun 29.07.2023\u00a0tarih ve 2023\/2\u00a0nolu karar\u0131 ile onaylanarak\u00a0y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f, Y\u00f6netim Kurulu\u2019nun 29.07.2023\u00a0tarih ve 2023\/2 nolu karar\u0131 ile Masak\u00a0Tebli\u011flerine\u00a0uyumu sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>V\u0130LLA\u00a0YABANCI\u00a0PARA\u00a0T\u0130CARET\u0130\u00a0SINIRLI\u00a0YETK\u0130L\u0130\u00a0M\u00dcESSESE\u00a0ANON\u0130M\u00a0\u015e\u0130RKET\u0130 MASAK\u00a0Uyum\u00a0Program\u0131,\u00a0Kurum\u00a0Politika\u00a0ve\u00a0Prosed\u00fcrleri \u00a01-\u00a0G\u0130R\u0130\u015e V\u0130LLA\u00a0YABANCI\u00a0PARA\u00a0T\u0130CARET\u0130\u00a0SINIRLI\u00a0YETK\u0130L\u0130\u00a0M\u00dcESSESE\u00a0ANON\u0130M\u00a0\u015e\u0130RKET\u0130\u2019nin\u00a0kurum politikas\u0131, yerle\u015fik oldu\u011fu T\u00fcrkiye Cumhuriyeti\u2019nin su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin\u00a0finansman\u0131n \u00f6nlenmesi kapsam\u0131ndaki ulusal mevzuat\u0131n yan\u0131 s\u0131ra; uluslar aras\u0131 kurulu\u015flar ve\u00a0d\u00fczenleyiciler taraf\u0131ndan belirlenen ve yay\u0131nlanan tavsiye, ilke, standart ve rehberlerden\u00a0yararlan\u0131larak\u00a0yap\u0131lm\u0131\u015ft\u0131r. 5549 Say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Kanunu uyar\u0131nca olu\u015fturulan Uyum Program\u0131 kapsam\u0131nda al\u0131nacak tedbirler ve yap\u0131lan \u00e7al\u0131\u015fmalar bu kapsamda yer alacakt\u0131r. M\u00fc\u015fterinin<span class=\"excerpt-more\"> [&#8230;]<\/span><\/p>\n","protected":false},"author":1,"featured_media":1551,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1545","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>MASAK Uyum Program\u0131, Kurum Politika ve Prosed\u00fcrleri - Villa D\u00f6viz<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.villadoviz.com.tr\/villadoviz\/masak\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MASAK Uyum Program\u0131, Kurum Politika ve Prosed\u00fcrleri - Villa D\u00f6viz\" \/>\n<meta property=\"og:description\" content=\"V\u0130LLA\u00a0YABANCI\u00a0PARA\u00a0T\u0130CARET\u0130\u00a0SINIRLI\u00a0YETK\u0130L\u0130\u00a0M\u00dcESSESE\u00a0ANON\u0130M\u00a0\u015e\u0130RKET\u0130 MASAK\u00a0Uyum\u00a0Program\u0131,\u00a0Kurum\u00a0Politika\u00a0ve\u00a0Prosed\u00fcrleri \u00a01-\u00a0G\u0130R\u0130\u015e V\u0130LLA\u00a0YABANCI\u00a0PARA\u00a0T\u0130CARET\u0130\u00a0SINIRLI\u00a0YETK\u0130L\u0130\u00a0M\u00dcESSESE\u00a0ANON\u0130M\u00a0\u015e\u0130RKET\u0130\u2019nin\u00a0kurum politikas\u0131, yerle\u015fik oldu\u011fu T\u00fcrkiye Cumhuriyeti\u2019nin su\u00e7 gelirlerinin aklanmas\u0131n\u0131n ve ter\u00f6rizmin\u00a0finansman\u0131n \u00f6nlenmesi kapsam\u0131ndaki ulusal mevzuat\u0131n yan\u0131 s\u0131ra; uluslar aras\u0131 kurulu\u015flar ve\u00a0d\u00fczenleyiciler taraf\u0131ndan belirlenen ve yay\u0131nlanan tavsiye, ilke, standart ve rehberlerden\u00a0yararlan\u0131larak\u00a0yap\u0131lm\u0131\u015ft\u0131r. 5549 Say\u0131l\u0131 Su\u00e7 Gelirlerinin Aklanmas\u0131n\u0131n \u00d6nlenmesi Kanunu uyar\u0131nca olu\u015fturulan Uyum Program\u0131 kapsam\u0131nda al\u0131nacak tedbirler ve yap\u0131lan \u00e7al\u0131\u015fmalar bu kapsamda yer alacakt\u0131r. 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