REPORTING OF SUSPICIOUS TRANSACTIONS IN THE FIGHT AGAINST FINANCIAL CRIME

Yasemin Taşkın

Makale detayları

REPORTING OF SUSPICIOUS TRANSACTIONS IN THE FIGHT AGAINST FINANCIAL CRIME

Yazarlar:

Yasemin Taşkın

Yayıncı:

Inonu University

Ana Başlıklar:

Hukuk

Dergi:

İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.166-180

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001282162

pISSN:

2146-1082

Anahtar kelimeler:

Özet:

 Laundering crime has been defined as the hiding of nature, source, location, situation, movements, and owner of the assets gained by crime for the purpose of concealing crime and to give a legal appearance to the gains of crime regulated in the Law Regarding the Prevention of Laundering of Crime Revenues no. 5549 by being referred to article 282 Turkish Criminal Law, no. 5237. A suspicious transaction, which is one of the precautions to prevent against the laundering of crime has been regulated in Law no. 5549 and also the secondary legislation. The Financial Crimes Investigation Board MASAK serves an efficient function effectively fights against the laundering proceeds of crime and financial terrorism. In this context, the share of suspicious transaction reports and the sanctions imposed as a result of the notification in the annual reports announced by MASAK is increasing year by year. Additionally, sanctions enforced on persons who are responsible for reporting have been increasing. In this article, the meaning and legal aspects of reporting suspicious transactions in the fight against financial crimes, reporting suspicious transactions made to MASAK, the consequences of the violation of obligations of those who are obliged to report are explained. Reporting suspicious of transactions has been evaluated over the years.

 Laundering crime has been defined as the hiding of nature, source, location, situation, movements, and owner of the assets gained by crime for the purpose of concealing crime and to give a legal appearance to the gains of crime regulated in the Law Regarding the Prevention of Laundering of Crime Revenues no. 5549 by being referred to article 282 Turkish Criminal Law, no. 5237. A suspicious transaction, which is one of the precautions to prevent against the laundering of crime has been regulated in Law no. 5549 and also the secondary legislation. The Financial Crimes Investigation Board MASAK serves an efficient function effectively fights against the laundering proceeds of crime and financial terrorism. In this context, the share of suspicious transaction reports and the sanctions imposed as a result of the notification in the annual reports announced by MASAK is increasing year by year. Additionally, sanctions enforced on persons who are responsible for reporting have been increasing. In this article, the meaning and legal aspects of reporting suspicious transactions in the fight against financial crimes, reporting suspicious transactions made to MASAK, the consequences of the violation of obligations of those who are obliged to report are explained. Reporting suspicious of transactions has been evaluated over the years.

 Laundering crime has been defined as the hiding of nature, source, location, situation, movements, and owner of the assets gained by crime for the purpose of concealing crime and to give a legal appearance to the gains of crime regulated in the Law Regarding the Prevention of Laundering of Crime Revenues no. 5549 by being referred to article 282 Turkish Criminal Law, no. 5237. A suspicious transaction, which is one of the precautions to prevent against the laundering of crime has been regulated in Law no. 5549 and also the secondary legislation. The Financial Crimes Investigation Board MASAK serves an efficient function effectively fights against the laundering proceeds of crime and financial terrorism. In this context, the share of suspicious transaction reports and the sanctions imposed as a result of the notification in the annual reports announced by MASAK is increasing year by year. Additionally, sanctions enforced on persons who are responsible for reporting have been increasing. In this article, the meaning and legal aspects of reporting suspicious transactions in the fight against financial crimes, reporting suspicious transactions made to MASAK, the consequences of the violation of obligations of those who are obliged to report are explained. Reporting suspicious of transactions has been evaluated over the years.

 Suçun gizlenmesi ve suç gelirlerine yasal bir görünüm kazandırılması amacıyla suçtan elde edilen malvarlığı değerlerinin niteliğinin, kaynağının, yerinin, durumunun, hareketlerinin ve bu değerlerin kime ait olduğunun saklanması olarak ifade edilen aklama suçu, 5549 Sayılı Suç Gelirlerinin Aklanmasının Önlenmesi Hakkında Kanunda 5237 sayılı Türk Ceza Kanununun 282. maddesine atıfta bulunularak açıklanmıştır. Aklama suçunun önlenmesine yönelik tedbirlerden biri olan Şüpheli İşlem Bildirimleri ise 5549 Sayılı Kanunda ve ikincil mevzuatta düzenlenmiştir. Mali Suçları Araştırma Kurulu Başkanlığı MASAK, suç gelirlerinin aklanması ve terörizmin finansmanıyla mücadelede etkin bir rol oynamaktadır. Bu kapsamda MASAK tarafından yıllık olarak açıklanan faaliyet raporlarında da şüpheli işlem bildirimlerinin ve bildirim sonucunda uygulanan yaptırımların payı yıldan yıla artmaktadır. Ayrıca, şüpheli işlem bildirimiyle yükümlü olanlara da uygulanan yaptırımların da arttığı görülmektedir. Bu çalışmada, mali suçlarla mücadelede şüpheli işlem bildirimlerinin anlamı ve hukuki niteliği, MASAKa yapılan şüpheli işlem bildirimleri, bildirim yükümlülüğü olanların yükümlülük ihlalinin sonuçları açıklanmış ve yıllar itibariyle şüpheli işlem bildirimleri değerlendirilmiştir.

Makale detayları

REPORTING OF SUSPICIOUS TRANSACTIONS IN THE FIGHT AGAINST FINANCIAL CRIME

Yazarlar:

Yasemin Taşkın

Yayıncı:

Inonu University

Ana Başlıklar:

Hukuk

Dergi:

İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.166-180

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001282162

pISSN:

2146-1082

Financial Crime

Laundering Crime

Suspicious Transactions

Reporting of Suspicious Transactions

Mali Suç

Aklama Suçu

Şüpheli İşlem

Şüpheli İşlem Bildirimi

Sayı

Makale detayları

Yazarlar: Yasemin Taşkın

Yayıncı: Inonu University

Ana Başlıklar: Hukuk

Dergi: İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.166-180

Belge Tipi: Makale

Yayın Tarihi: 6/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001282162

pISSN: 2146-1082

Sayı

Yazarlar:

Yasemin Taşkın

Yayıncı:

Inonu University

Ana Başlıklar:

Hukuk

Dergi:

İnönü Üniversitesi Hukuk Fakültesi Dergisi Vol.14 Issue 1, pp.166-180

Belge Tipi:

Makale

Yayın Tarihi:

6/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001282162

pISSN:

2146-1082