Kentsel D\u00f6n\u00fc\u015f\u00fcm Ba\u015fkanl\u0131\u011f\u0131ndan:<\/p>\n
D\u00d6N\u00dc\u015e\u00dcM PROJELER\u0130 \u00d6ZEL HESABI Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K<\/p>\n
MADDE 1- 25\/2\/2017 tarihli ve 29990 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan D\u00f6n\u00fc\u015f\u00fcm Projeleri \u00d6zel Hesab\u0131 Y\u00f6netmeli\u011finin 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (c) bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, ayn\u0131 f\u0131kran\u0131n (e) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, (\u0131) bendinde yer alan \u201cBakanl\u0131k\u201d ibaresi \u201cBa\u015fkanl\u0131k\u201d \u015feklinde, (j) ve (n) bentleri a\u015fa\u011f\u0131daki \u015fekilde, ayn\u0131 f\u0131kran\u0131n (\u00f6) bendinde yer alan \u201cMerkez\u201d ibaresi \u201cBa\u015fkanl\u0131\u011f\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kraya a\u015fa\u011f\u0131daki bentler eklenmi\u015ftir.<\/p>\n
\u201ca) Bakan: \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakan\u0131n\u0131,<\/p>\n
b) Bakanl\u0131k: \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131n\u0131,<\/p>\n
c) Banka hesab\u0131: Kanun uyar\u0131nca \u00f6zel hesaptan yap\u0131lacak \u00f6deme\/tahsilatlar i\u00e7in Ba\u015fkanl\u0131\u011f\u0131n merkez ve\/veya ta\u015fra te\u015fkilat\u0131ndaki muhasebe birimleri nezdinde a\u00e7\u0131lan ve \u00f6zel hesapla ili\u015fkilendirilen hesab\u0131,\u201d<\/p>\n
\u201cj) \u0130l muhasebe birimi: Ba\u015fkanl\u0131\u011f\u0131n merkezi d\u0131\u015f\u0131ndaki muhasebe birimlerini,\u201d<\/p>\n
\u201cn) Ba\u015fkanl\u0131k muhasebe birimi: Ba\u015fkanl\u0131\u011f\u0131n merkezindeki muhasebe birimini,\u201d<\/p>\n
\u201cs) M\u00fcd\u00fcrl\u00fck: Kentsel d\u00f6n\u00fc\u015f\u00fcm m\u00fcd\u00fcrl\u00fcklerini,<\/p>\n
\u015f) Ba\u015fkan: Kentsel D\u00f6n\u00fc\u015f\u00fcm Ba\u015fkan\u0131n\u0131,<\/p>\n
t) Ba\u015fkanl\u0131k: Kentsel D\u00f6n\u00fc\u015f\u00fcm Ba\u015fkanl\u0131\u011f\u0131n\u0131,\u201d<\/p>\n
MADDE 2- Ayn\u0131 Y\u00f6netmeli\u011fin ikinci b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131nda yer alan \u201c, \u00d6denek Kayd\u0131\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n
MADDE 3- Ayn\u0131 Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cTahsisli genel b\u00fct\u00e7e gelirleri kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denek kayd\u0131 ve \u00f6zel hesap gelirleri<\/p>\n
MADDE 4- (1) Kanunda \u00f6ng\u00f6r\u00fclen ama\u00e7lar i\u00e7in kullan\u0131lmak \u00fczere ilgili y\u0131l genel b\u00fct\u00e7esinin (B) i\u015faretli cetvelinde yer alan a\u015fa\u011f\u0131da say\u0131l\u0131 gelirler kar\u015f\u0131l\u0131\u011f\u0131 Ba\u015fkanl\u0131k b\u00fct\u00e7esine \u00f6denek \u00f6ng\u00f6r\u00fcl\u00fcr:<\/p>\n
a) 9\/8\/1983 tarihli ve 2872 say\u0131l\u0131 \u00c7evre Kanunu gere\u011fince, \u00e7evre katk\u0131 pay\u0131 ve idari para cezas\u0131 olarak tahsil edilerek genel b\u00fct\u00e7eye gelir kaydedilecek tutar\u0131n y\u00fczde ellisi,<\/p>\n
b) 19\/4\/2012 tarihli ve 6292 say\u0131l\u0131 Orman K\u00f6yl\u00fclerinin Kalk\u0131nmalar\u0131n\u0131n Desteklenmesi ve Hazine Ad\u0131na Orman S\u0131n\u0131rlar\u0131 D\u0131\u015f\u0131na \u00c7\u0131kar\u0131lan Yerlerin De\u011ferlendirilmesi ile Hazineye ait Tar\u0131m Arazilerinin Sat\u0131\u015f\u0131 Hakk\u0131nda Kanunun 8 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131na g\u00f6re Bakanl\u0131k taraf\u0131ndan proje alan\u0131 olarak belirlenen alanlar\u0131n de\u011ferlendirilmesinden elde edilen gelirler hari\u00e7 olmak \u00fczere, 31\/8\/1956 tarihli ve 6831 say\u0131l\u0131 Orman Kanununun 2 nci maddesinin birinci f\u0131kras\u0131n\u0131n (B) bendine g\u00f6re Hazine ad\u0131na orman d\u0131\u015f\u0131na \u00e7\u0131kar\u0131lan yerlerin sat\u0131\u015f\u0131ndan elde edilen gelirlerden 6292 say\u0131l\u0131 Kanunun 10 uncu maddesinin ikinci f\u0131kras\u0131 gere\u011fince Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcne aktar\u0131lacak tutardan sonra kalan k\u0131sm\u0131n, y\u00fczde doksan\u0131n\u0131 ge\u00e7memek \u00fczere Cumhurba\u015fkan\u0131 Karar\u0131 ile belirlenen orana tekab\u00fcl eden tutar.<\/p>\n
(2) Kanunun 7 nci maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca Ba\u015fkanl\u0131k b\u00fct\u00e7esinde \u00f6ng\u00f6r\u00fclen \u00f6denek tutar\u0131n\u0131 a\u015fan birinci f\u0131kran\u0131n (a) ve (b) bentlerinde yer alan y\u0131l i\u00e7i gelir ger\u00e7ekle\u015fmeleri kar\u015f\u0131l\u0131\u011f\u0131 Ba\u015fkanl\u0131k b\u00fct\u00e7esinin ilgili tertiplerine Hazine yard\u0131mlar\u0131 ile ili\u015fkilendirmek suretiyle \u00f6denek eklemeye Cumhurba\u015fkan\u0131 yetkilidir.<\/p>\n
(3) Gerekti\u011finde d\u00f6n\u00fc\u015f\u00fcm faaliyetlerinde kullan\u0131lmak \u00fczere Ba\u015fkanl\u0131k b\u00fct\u00e7esinde \u00f6denek \u00f6ng\u00f6r\u00fclebilir.<\/p>\n
(4) Birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar kapsam\u0131ndaki \u00f6denekler, \u00f6zel hesaba aktar\u0131lmak suretiyle kullan\u0131l\u0131r.<\/p>\n
(5) A\u015fa\u011f\u0131da say\u0131lan gelirler, Kanunda \u00f6ng\u00f6r\u00fclen ama\u00e7lar i\u00e7in kullan\u0131lmak \u00fczere \u00f6zel hesaba gelir kaydedilir:<\/p>\n
a) Kanunda \u00f6ng\u00f6r\u00fclen uygulamalar sonucunda elde edilecek her t\u00fcrl\u00fc gelir ve has\u0131lat,<\/p>\n
b) Hazineye veya \u00fc\u00e7\u00fcnc\u00fc ki\u015filere ait olup Ba\u015fkanl\u0131\u011fa devredilen ta\u015f\u0131nmazlardan imar uygulamas\u0131na tabi tutulmas\u0131 sonucunda tapuda Ba\u015fkanl\u0131k ad\u0131na tescil edilen ta\u015f\u0131nmazlar ile Ba\u015fkanl\u0131\u011f\u0131n m\u00fclkiyetinde olan di\u011fer ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131ndan, kiraya verilmesinden, irtifak hakk\u0131 tesis edilmesinden ve bu ta\u015f\u0131nmazlar\u0131n i\u015fletilmelerinden elde edilecek gelirler,<\/p>\n
c) D\u00f6n\u00fc\u015f\u00fcm projelerine ili\u015fkin kulland\u0131r\u0131lan krediler kapsam\u0131nda ilgili ki\u015fi veya kurulu\u015flarca yap\u0131lan geri \u00f6demeler ile bu kapsamda tahsil edilen gecikme zamlar\u0131,<\/p>\n
\u00e7) Her t\u00fcrl\u00fc \u015fartl\u0131 veya \u015farts\u0131z ba\u011f\u0131\u015f ve yard\u0131mlar ile sair gelirler,<\/p>\n
d) \u0130ller Bankas\u0131 Anonim \u015eirketinin Hazine gelirleri ve faiz gelirleri d\u0131\u015f\u0131ndaki banka faaliyetleri ile 26\/1\/2011 tarihli ve 6107 say\u0131l\u0131 \u0130ller Bankas\u0131 Anonim \u015eirketi Hakk\u0131nda Kanunun 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 uyar\u0131nca yapaca\u011f\u0131 faaliyetlerden elde edece\u011fi k\u00e2r\u0131n y\u00fczde ellisi,<\/p>\n
e) Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc D\u00f6ner Sermaye \u0130\u015fletmesi gelirinin y\u00fczde onu,<\/p>\n
f) Bakanl\u0131k D\u00f6ner Sermaye \u0130\u015fletmesi gelirinin y\u00fczde otuzunu a\u015fmamak \u00fczere Bakanl\u0131k\u00e7a uygun g\u00f6r\u00fclecek orana isabet eden tutar,<\/p>\n
g) 3\/5\/1985 tarihli ve 3194 say\u0131l\u0131 \u0130mar Kanununun ek 8 inci maddesi uyar\u0131nca \u00f6zel hesaba yat\u0131r\u0131lan de\u011fer art\u0131\u015f pay\u0131 tutarlar\u0131.<\/p>\n
(6) Be\u015finci f\u0131kran\u0131n (d) bendinde belirtilen tutar, hesap d\u00f6nemini takip eden y\u0131l\u0131n may\u0131s ay\u0131 sonuna kadar, (e) ve (f) bentlerinde belirtilen tutarlar ise, takvim y\u0131l\u0131n\u0131n \u00fc\u00e7er ayl\u0131k d\u00f6nemini takip eden ay\u0131n 10 una kadar Ba\u015fkanl\u0131\u011f\u0131n muhasebe birimi nezdindeki \u00f6zel hesaba aktar\u0131l\u0131r.<\/p>\n
(7) \u00d6zel hesaba ili\u015fkin i\u015flemler 9\/8\/2018 tarihli ve 30504 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Tek Hazine Kurumlar Hesab\u0131 Uygulamas\u0131na \u0130li\u015fkin Y\u00f6netmelik \u00e7er\u00e7evesinde yerine getirilir.<\/p>\n
(8) Bu maddede \u00f6ng\u00f6r\u00fclen gelirler Kanunda belirtilen ama\u00e7lar d\u0131\u015f\u0131nda kullan\u0131lamaz.\u201d<\/p>\n
MADDE 4- Ayn\u0131 Y\u00f6netmeli\u011fin 5 inci maddesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n
MADDE 5- Ayn\u0131 Y\u00f6netmeli\u011fin 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (\u00e7), (e) ve (i) bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, (\u011f) bendinde yer alan \u201cCumhurba\u015fkan\u0131nca belirlenen usul ve esaslar \u00e7er\u00e7evesinde Bakanl\u0131k\u00e7a\u201d ibaresi \u201cKanun kapsam\u0131nda\u201d \u015feklinde, (h) bendinde yer alan \u201cKanunun 7 nci maddesinin alt\u0131nc\u0131 f\u0131kras\u0131 uyar\u0131nca\u201d ibaresi \u201cKanun kapsam\u0131nda\u201d \u015feklinde, ayn\u0131 maddenin (\u0131) bendinde yer alan \u201cKanunun 8 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca\u201d ibaresi \u201cKanun kapsam\u0131nda\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kran\u0131n (j) bendinde yer alan \u201cyay\u0131nlar hari\u00e7\u201d ibaresinden sonra gelmek \u00fczere \u201colmak \u00fczere,\u201d ibaresi eklenmi\u015ftir.<\/p>\n
\u201c\u00e7) Riskli alanlar\u0131n ve rezerv yap\u0131 alanlar\u0131n\u0131n belirlenmesine y\u00f6nelik \u00f6n haz\u0131rl\u0131k amac\u0131yla (a) bendinde belirtilen i\u015f ve i\u015flemler ile riskli yap\u0131lar\u0131n tespit, tahliye ve y\u0131kt\u0131rma i\u015f ve i\u015flemlerinin gerektirdi\u011fi harcamalar,\u201d<\/p>\n
\u201ce) Kanun kapsam\u0131nda yap\u0131lacak ta\u015f\u0131nma ve kira yard\u0131m\u0131 ile yap\u0131m i\u00e7in nakdi yard\u0131m \u00f6demeleri,\u201d<\/p>\n
\u201ci) Kanun kapsam\u0131nda riskli yap\u0131 tespitlerine kar\u015f\u0131 yap\u0131lacak itirazlar\u0131 incelemek \u00fczere te\u015fkil olunan teknik heyetlerde \u00fcniversiteler taraf\u0131ndan g\u00f6revlendirileceklere yap\u0131lacak huzur hakk\u0131 \u00f6demeleri,\u201d<\/p>\n
MADDE 6- Ayn\u0131 Y\u00f6netmeli\u011fin 7 nci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201c(1) 4 \u00fcnc\u00fc maddede say\u0131lan gelirler d\u0131\u015f\u0131nda kalan ve \u00f6zel hesaba giri\u015fi yap\u0131lan tutarlar, Ba\u015fkanl\u0131\u011f\u0131n ilgili birimince yaz\u0131l\u0131 olarak muhasebe birimine bildirim \u00fczerine Ba\u015fkanl\u0131k muhasebe birimince \u00f6zel hesaptan iade edilir.\u201d<\/p>\n
MADDE 7- Ayn\u0131 Y\u00f6netmeli\u011fin 8 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cMADDE 8- (1) Muhasebe i\u015flemleri, Hazine ve Maliye Bakanl\u0131\u011f\u0131nca geli\u015ftirilen merkezi bir sistem \u00fczerinden ger\u00e7ekle\u015ftirilir.<\/p>\n
(2) Bu Y\u00f6netmelik uyar\u0131nca yap\u0131lacak muhasebe i\u015flemlerinde tutulacak defter ve belgelerin uygulanmas\u0131nda 26\/6\/2018 tarihli ve 30460 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan B\u00fct\u00fcnle\u015fik Kamu Mali Y\u00f6netim Bili\u015fim Sistemi Uygulama Usul ve Esaslar\u0131 Hakk\u0131nda Y\u00f6netmelik h\u00fck\u00fcmleri esas al\u0131n\u0131r.<\/p>\n
(3) Ba\u015fkanl\u0131k muhasebe birimince \u00f6zel hesaba ili\u015fkin mali i\u015flemler raporlan\u0131r.<\/p>\n
(4) \u00d6zel hesab\u0131n muhasebele\u015ftirilmesinde a\u015fa\u011f\u0131da yer alan \u00e7er\u00e7eve hesap plan\u0131 kullan\u0131l\u0131r:<\/p>\n
Aktif Hesaplar<\/p>\n
1 D\u00f6nen Varl\u0131klar<\/p>\n
10 Haz\u0131r De\u011ferler<\/p>\n
102 Banka Hesab\u0131<\/p>\n
103 Verilen \u00c7ekler ve G\u00f6nderme Emirleri Hesab\u0131 (-)<\/p>\n
105 D\u00f6viz Hesab\u0131<\/p>\n
106 D\u00f6viz G\u00f6nderme Emirleri Hesab\u0131 (-)<\/p>\n
108 Di\u011fer Haz\u0131r De\u011ferler Hesab\u0131<\/p>\n
12 Faaliyet Alacaklar\u0131<\/p>\n
120 Gelirlerden Alacaklar Hesab\u0131<\/p>\n
121 Gelirlerden Takipli Alacaklar Hesab\u0131<\/p>\n
122 Gelirlerden Tecilli ve Tehirli Alacaklar Hesab\u0131<\/p>\n
126 Verilen Depozito ve Teminatlar Hesab\u0131<\/p>\n
127 Di\u011fer Faaliyet Alacaklar\u0131 Hesab\u0131<\/p>\n
13 Kurum Alacaklar\u0131<\/p>\n
132 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131<\/p>\n
135 Tek Hazine Kurumlar Hesab\u0131ndan Alacaklar Hesab\u0131<\/p>\n
137 Takipteki Kurum Alacaklar\u0131 Hesab\u0131<\/p>\n
138 Takipteki Kurum Alacaklar\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 (-)<\/p>\n
139 Di\u011fer Kurum Alacaklar\u0131 Hesab\u0131<\/p>\n
14 Di\u011fer Alacaklar<\/p>\n
140 Ki\u015filerden Alacaklar Hesab\u0131<\/p>\n
16 \u00d6n \u00d6demeler<\/p>\n
162 B\u00fct\u00e7e D\u0131\u015f\u0131 Avans ve Krediler Hesab\u0131<\/p>\n
18 Gelecek Aylara Ait Giderler ve Gelir Tahakkuklar\u0131<\/p>\n
180 Gelecek Aylara Ait Giderler Hesab\u0131<\/p>\n
181 Gelir Tahakkuklar\u0131 Hesab\u0131<\/p>\n
19 Di\u011fer D\u00f6nen Varl\u0131klar<\/p>\n
197 Say\u0131m Noksanlar\u0131 Hesab\u0131<\/p>\n
2 Duran Varl\u0131klar<\/p>\n
22 Faaliyet Alacaklar\u0131<\/p>\n
220 Gelirlerden Alacaklar Hesab\u0131<\/p>\n
222 Gelirlerden Tecilli ve Tehirli Alacaklar Hesab\u0131<\/p>\n
226 Verilen Depozito ve Teminatlar Hesab\u0131<\/p>\n
227 Di\u011fer Faaliyet Alacaklar\u0131 Hesab\u0131<\/p>\n
23 Kurum Alacaklar\u0131<\/p>\n
232 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131<\/p>\n
239 Di\u011fer Kurum Alacaklar\u0131 Hesab\u0131<\/p>\n
25 Maddi Duran Varl\u0131klar<\/p>\n
250 Arazi ve Arsalar Hesab\u0131<\/p>\n
251 Yeralt\u0131 ve Yer\u00fcst\u00fc D\u00fczenleri Hesab\u0131<\/p>\n
252 Binalar Hesab\u0131<\/p>\n
253 Tesis, Makine ve Cihazlar Hesab\u0131<\/p>\n
254 Ta\u015f\u0131tlar Hesab\u0131<\/p>\n
255 Demirba\u015flar Hesab\u0131<\/p>\n
257 Birikmi\u015f Amortismanlar ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 (-)<\/p>\n
258 Yap\u0131lmakta Olan Yat\u0131r\u0131mlar Hesab\u0131<\/p>\n
259 Yat\u0131r\u0131m Avanslar\u0131 Hesab\u0131<\/p>\n
26 Maddi Olmayan Duran Varl\u0131klar<\/p>\n
260 Haklar Hesab\u0131<\/p>\n
268 Birikmi\u015f Amortismanlar ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131 (-)<\/p>\n
28 Gelecek Y\u0131llara Ait Giderler ve Gelir Tahakkuklar\u0131<\/p>\n
280 Gelecek Y\u0131llara Ait Giderler Hesab\u0131<\/p>\n
281 Gelir Tahakkuklar\u0131 Hesab\u0131<\/p>\n
29 Di\u011fer Duran Varl\u0131klar<\/p>\n
293 Gelecek Y\u0131llar \u0130htiyac\u0131 Stoklar Hesab\u0131<\/p>\n
294 Elden \u00c7\u0131kar\u0131lacak Stoklar ve Maddi Duran Varl\u0131klar Hesab\u0131<\/p>\n
297 Di\u011fer \u00c7e\u015fitli Duran Varl\u0131klar Hesab\u0131<\/p>\n
299 Birikmi\u015f Amortismanlar Hesab\u0131 (-)<\/p>\n
Pasif Hesaplar<\/p>\n
3 K\u0131sa Vadeli Yabanc\u0131 Kaynaklar<\/p>\n
33 Emanet Yabanc\u0131 Kaynaklar<\/p>\n
330 Al\u0131nan Depozito ve Teminatlar Hesab\u0131<\/p>\n
333 Emanetler Hesab\u0131<\/p>\n
36 \u00d6denecek Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler<\/p>\n
360 \u00d6denecek Vergi ve Fonlar Hesab\u0131<\/p>\n
361 \u00d6denecek Sosyal G\u00fcvenlik Kesintileri Hesab\u0131<\/p>\n
368 Vadesi Ge\u00e7mi\u015f, Ertelenmi\u015f veya Taksitlendirilmi\u015f Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler Hesab\u0131<\/p>\n
37 Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131<\/p>\n
372 K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131<\/p>\n
379 Di\u011fer Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131 Hesab\u0131<\/p>\n
38 Gelecek Aylara Ait Gelirler ve Gider Tahakkuklar\u0131<\/p>\n
380 Gelecek Aylara Ait Gelirler Hesab\u0131<\/p>\n
381 Gider Tahakkuklar\u0131 Hesab\u0131<\/p>\n
39 Di\u011fer K\u0131sa Vadeli Yabanc\u0131 Kaynaklar<\/p>\n
397 Say\u0131m Fazlalar\u0131 Hesab\u0131<\/p>\n
4 Uzun Vadeli Yabanc\u0131 Kaynaklar<\/p>\n
43 Di\u011fer Bor\u00e7lar<\/p>\n
430 Al\u0131nan Depozito ve Teminatlar Hesab\u0131<\/p>\n
439 Di\u011fer \u00c7e\u015fitli Bor\u00e7lar Hesab\u0131<\/p>\n
47 Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131<\/p>\n
472 K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131<\/p>\n
479 Di\u011fer Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131 Hesab\u0131<\/p>\n
48 Gelecek Y\u0131llara Ait Gelirler ve Gider Tahakkuklar\u0131<\/p>\n
480 Gelecek Y\u0131llara Ait Gelirler Hesab\u0131<\/p>\n
481 Gider Tahakkuklar\u0131 Hesab\u0131<\/p>\n
49 Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar<\/p>\n
499 Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar Hesab\u0131<\/p>\n
5 \u00d6z Kaynaklar<\/p>\n
50 Net De\u011fer<\/p>\n
500 Net De\u011fer Hesab\u0131<\/p>\n
51 De\u011fer Hareketleri<\/p>\n
510 Nakit Hareketleri Hesab\u0131<\/p>\n
511 Muhasebe Birimleri Aras\u0131 \u0130\u015flemler Hesab\u0131<\/p>\n
519 De\u011fer Hareketleri Sonu\u00e7 Hesab\u0131<\/p>\n
57 Ge\u00e7mi\u015f Y\u0131llar Olumlu Faaliyet Sonu\u00e7lar\u0131<\/p>\n
570 Ge\u00e7mi\u015f Y\u0131llar Olumlu Faaliyet Sonu\u00e7lar\u0131 Hesab\u0131<\/p>\n
58 Ge\u00e7mi\u015f Y\u0131llar Olumsuz Faaliyet Sonu\u00e7lar\u0131<\/p>\n
580 Ge\u00e7mi\u015f Y\u0131llar Olumsuz Faaliyet Sonu\u00e7lar\u0131 Hesab\u0131 (-)<\/p>\n
59 D\u00f6nem Faaliyet Sonu\u00e7lar\u0131<\/p>\n
590 D\u00f6nem Olumlu Faaliyet Sonucu Hesab\u0131<\/p>\n
591 D\u00f6nem Olumsuz Faaliyet Sonucu Hesab\u0131 (-)<\/p>\n
6 Faaliyet Hesaplar\u0131<\/p>\n
60 Gelir Hesaplar\u0131<\/p>\n
600 Gelirler Hesab\u0131<\/p>\n
61 \u0130ndirim, \u0130ade ve \u0130skonto Hesaplar\u0131<\/p>\n
610 \u0130ndirim, \u0130ade ve \u0130skontolar Hesab\u0131<\/p>\n
63 Gider Hesaplar\u0131<\/p>\n
630 Giderler Hesab\u0131<\/p>\n
69 Faaliyet Sonu\u00e7lar\u0131<\/p>\n
690 Faaliyet Sonu\u00e7lar\u0131 Hesab\u0131<\/p>\n
9 Naz\u0131m Hesaplar<\/p>\n
91 Nakit D\u0131\u015f\u0131 Teminat ve Ki\u015filere Ait Menkul K\u0131ymet Hesaplar\u0131<\/p>\n
910 Al\u0131nan Teminat Mektuplar\u0131 Hesab\u0131<\/p>\n
911 Al\u0131nan Teminat Mektuplar\u0131 Emanetleri Hesab\u0131<\/p>\n
912 Ki\u015filere Ait Menkul K\u0131ymetler Hesab\u0131<\/p>\n
913 Ki\u015filere Ait Menkul K\u0131ymet Emanetleri Hesab\u0131<\/p>\n
914 Verilen Teminat Mektuplar\u0131 Hesab\u0131<\/p>\n
915 Verilen Teminat Mektuplar\u0131 Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131<\/p>\n
92 Taahh\u00fct Hesaplar\u0131<\/p>\n
920 Gider Taahh\u00fctleri Hesab\u0131<\/p>\n
921 Gider Taahh\u00fctleri Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131<\/p>\n
94 De\u011ferli Ka\u011f\u0131t ve \u00d6zel Tahakkuk Hesaplar\u0131<\/p>\n
948 Ba\u015fka Birimler Ad\u0131na \u0130zlenen Alacaklar Hesab\u0131<\/p>\n
949 Ba\u015fka Birimler Ad\u0131na \u0130zlenen Alacak Emanetleri Hesab\u0131<\/p>\n
99 Di\u011fer Naz\u0131m Hesaplar<\/p>\n
990 Kiraya Verilen veya \u0130rtifak Hakk\u0131 Tesis Edilen Maddi Duran Varl\u0131klar\u0131n Kay\u0131tl\u0131 De\u011ferleri Hesab\u0131<\/p>\n
993 Maddi Duran Varl\u0131klar\u0131n Kira ve \u0130rtifak Hakk\u0131 Gelirleri Hesab\u0131<\/p>\n
998 Di\u011fer Naz\u0131m Hesaplar Hesab\u0131<\/p>\n
999 Di\u011fer Naz\u0131m Hesaplar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131<\/p>\n
(5) Bu Y\u00f6netmelik kapsam\u0131nda kullan\u0131lacak yeni hesaplar\u0131 ihdas etmeye ve kullan\u0131lacak hesaplar\u0131n yard\u0131mc\u0131 hesaplar\u0131n\u0131 belirlemeye Hazine ve Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/p>\n
(6) Ba\u015fkanl\u0131k b\u00fct\u00e7esinde \u00f6ng\u00f6r\u00fclen \u00f6deneklerden \u00f6zel hesaba aktar\u0131lan tutarlar ile \u00f6zel hesaba ili\u015fkin Kanunda \u00f6ng\u00f6r\u00fclen gelirlerden tahsil edilenler Ba\u015fkanl\u0131k muhasebe birimince; 102 Banka Hesab\u0131na bor\u00e7, 600 Gelirler Hesab\u0131na alacak kaydedilir.<\/p>\n
(7) \u00d6zel hesab\u0131n gelirlerinin ve giderlerinin detayl\u0131 olarak izlenebilmesi amac\u0131yla 4 \u00fcnc\u00fc maddede say\u0131lan gelir t\u00fcrleri ve harcanmas\u0131na izin verilen gider t\u00fcrleri itibar\u0131yla 600 Gelirler Hesab\u0131 ve 630 Giderler Hesab\u0131na yard\u0131mc\u0131 hesaplar a\u00e7\u0131l\u0131r.<\/p>\n
(8) \u00d6zel hesaptan her bir proje i\u00e7in TOK\u0130, \u0130dare ve \u0130ller Bankas\u0131 Anonim \u015eirketine aktar\u0131lan tutarlar, Ba\u015fkanl\u0131k muhasebe birimince; 630 Giderler Hesab\u0131na bor\u00e7, 103 Verilen \u00c7ekler ve G\u00f6nderme Emirleri Hesab\u0131na alacak kaydedilir.<\/p>\n
(9) Stok al\u0131mlar\u0131 ve ta\u015f\u0131n\u0131r al\u0131mlar\u0131 d\u00e2hil, projeleri y\u00fcr\u00fcten kamu idarelerince yap\u0131lan t\u00fcm harcamalar, 630 Giderler Hesab\u0131na bor\u00e7, 103 Verilen \u00c7ekler ve G\u00f6nderme Emirleri Hesab\u0131na alacak kaydedilir. Tevkifat suretiyle tahsil edilen vergiler 360 \u00d6denecek Vergi ve Fonlar Hesab\u0131na, sosyal g\u00fcvenlik kurumlar\u0131 ad\u0131na tahsil edilen tutarlar 361 \u00d6denecek Sosyal G\u00fcvenlik Kesintileri Hesab\u0131na alacak kaydedilir. Bu kesintiler ilgili mevzuat\u0131 \u00e7er\u00e7evesinde yap\u0131lacak bildirim \u00fczerine, ilgisine g\u00f6re 360 \u00d6denecek Vergi ve Fonlar Hesab\u0131na veya 361 \u00d6denecek Sosyal G\u00fcvenlik Kesintileri Hesab\u0131na bor\u00e7, 103 Verilen \u00c7ekler ve G\u00f6nderme Emirleri Hesab\u0131na alacak kaydedilir.<\/p>\n
(10) D\u00f6n\u00fc\u015f\u00fcm projeleri \u00e7er\u00e7evesinde \u0130dare, TOK\u0130 ve \u0130ller Bankas\u0131na ta\u015f\u0131nmaz yap\u0131mlar\u0131na ili\u015fkin aktar\u0131lan tutarlar, 630 Giderler Hesab\u0131na bor\u00e7, 103 Verilen \u00c7ekler ve G\u00f6nderme Emirleri Hesab\u0131na alacak kaydedilir.<\/p>\n
(11) D\u00f6n\u00fc\u015f\u00fcm projeleri \u00e7er\u00e7evesinde Ba\u015fkanl\u0131k\u00e7a ta\u015f\u0131nmaz yap\u0131mlar\u0131na ili\u015fkin \u00f6denen tutarlar, 630 Giderler Hesab\u0131na bor\u00e7, 103 Verilen \u00c7ekler ve G\u00f6nderme Emirleri Hesab\u0131na alacak kaydedilir.<\/p>\n
(12) Kredi almaya hak kazananlara yap\u0131lacak \u00f6demeler vadesine g\u00f6re; 132 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131na ya da 232 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131na bor\u00e7, 103 Verilen \u00c7ekler ve G\u00f6nderme Emirleri Hesab\u0131na alacak kaydedilir. Kredi taksitleri tahsil edildik\u00e7e, tahsis edilen tutar 102 Banka Hesab\u0131na bor\u00e7, vadesine g\u00f6re 132 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131na ya da 232 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131na alacak kaydedilir.<\/p>\n
(13) Ba\u015fkanl\u0131k\u00e7a verilen kredilerden, zaman\u0131nda geri \u00f6denmedi\u011fi i\u00e7in genel h\u00fck\u00fcmlere g\u00f6re takip ve tahsil edilmesi gereken tutarlar ilgilileri ad\u0131na 137 Takipteki Kurum Alacaklar\u0131 Hesab\u0131na bor\u00e7, 132 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131 ya da 232 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131na alacak kaydedilir.<\/p>\n
(14) \u0130lgili vergi dairelerince tahsil edilerek \u00f6zel hesaba aktar\u0131lan tutarlar, Ba\u015fkanl\u0131k muhasebe birimince 102 Banka Hesab\u0131na bor\u00e7, 137 Takipteki Kurum Alacaklar\u0131 Hesab\u0131na alacak kaydedilir.<\/p>\n
(15) Ba\u015fkanl\u0131k\u00e7a verilen kredilerden dolay\u0131 g\u00fcncellenen kredi tutar\u0131 ile kredinin vadesinde \u00f6denmemesinden dolay\u0131 kredi borcunun artmas\u0131 halinde artan tutar, ilgisine g\u00f6re; 132 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131na ya da 232 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131na bor\u00e7, 600 Gelirler Hesab\u0131na alacak kaydedilir.<\/p>\n
(16) Proje kapsam\u0131nda al\u0131nan teminat mektuplar\u0131 910 Al\u0131nan Teminat Mektuplar\u0131 Hesab\u0131na bor\u00e7, 911 Al\u0131nan Teminat Mektuplar\u0131 Emanetleri Hesab\u0131na alacak kaydedilir. Teminat mektuplar\u0131n\u0131n al\u0131nmas\u0131, saklanmas\u0131 ve iadesine ili\u015fkin i\u015flemler kamu idarelerinin tabi oldu\u011fu mevzuat \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n
(17) Kredi verilen ki\u015filerin gayrimenkulleri \u00fczerine tesis edilen ipotekler 998 Di\u011fer Naz\u0131m Hesaplar Hesab\u0131na bor\u00e7, 999 Di\u011fer Naz\u0131m Hesaplar Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131na alacak kaydedilir.<\/p>\n
(18) Ba\u015fkanl\u0131k muhasebe birimince d\u00f6nem sonlar\u0131nda, 232 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131nda yer alan tutarlardan vadesi bir y\u0131l\u0131n alt\u0131na inenler bu hesaba alacak, 132 Kurumca Verilen Bor\u00e7lardan Alacaklar Hesab\u0131na bor\u00e7 kaydedilir.<\/p>\n
(19) Ba\u015fkanl\u0131k muhasebe birimi, il muhasebe birimlerinin banka hesaplar\u0131na nakit aktarabilir. Nakit aktar\u0131mlar\u0131nda; Ba\u015fkanl\u0131k muhasebe birimince 510 Nakit Hareketleri Hesab\u0131na bor\u00e7, 103 Verilen \u00c7ekler ve G\u00f6nderme Emirleri Hesab\u0131 alacak kaydedilir. \u0130l muhasebe birimince ise; 102 Banka Hesab\u0131na bor\u00e7, 510 Nakit Hareketleri Hesab\u0131na alacak kaydedilir.<\/p>\n
(20) Ba\u015fkanl\u0131k\u00e7a talep edilmesi halinde nakit tutarlar, il muhasebe birimlerince 510 Nakit Hareketleri Hesab\u0131na bor\u00e7, 103 Verilen \u00c7ekler ve G\u00f6nderme Emirleri hesab\u0131na alacak kaydedilmek suretiyle Ba\u015fkanl\u0131k muhasebe birimine aktar\u0131l\u0131r. Ba\u015fkanl\u0131k muhasebe birimince ise 102 Banka Hesab\u0131na bor\u00e7, 510 Nakit Hareketleri Hesab\u0131na alacak kaydedilir.<\/p>\n
(21) Ba\u015fkanl\u0131k\u00e7a taahh\u00fct edilen kira, ta\u015f\u0131nma ve yap\u0131m yard\u0131m\u0131, konut ve i\u015fyeri kredileri, y\u0131k\u0131m kredileri, kredi faiz deste\u011fi ve kaynak aktar\u0131m tutarlar\u0131 ile bunlara ilave edilen her t\u00fcrl\u00fc taahh\u00fct art\u0131\u015flar\u0131 ve di\u011fer y\u00fck\u00fcml\u00fcl\u00fckler Ba\u015fkanl\u0131k muhasebe birimine bildirildi\u011finde, 920 Gider Taahh\u00fctleri Hesab\u0131na bor\u00e7, 921 Gider Taahh\u00fctleri Kar\u015f\u0131l\u0131\u011f\u0131 Hesab\u0131na alacak kaydedilir. Ger\u00e7ekle\u015fen taahh\u00fctler 921 Gider Taahh\u00fctleri Kar\u015f\u0131l\u0131\u011f\u0131 Alacakl\u0131 Hesab\u0131na bor\u00e7, 920 Gider Taahh\u00fctleri Hesab\u0131na alacak kaydedilir.<\/p>\n
(22) Fazla veya yersiz \u00f6dendi\u011fi tespit edilen tutarlar, 140 Ki\u015filerden Alacaklar Hesab\u0131na bor\u00e7, 600 Gelirler Hesab\u0131na alacak kaydedilir. Bu kapsamda fazla veya yersiz \u00f6denen tutarlar tahsil edildi\u011finde 102 Banka Hesab\u0131 hesab\u0131na bor\u00e7, 140 Ki\u015filerden Alacaklar Hesab\u0131na alacak kaydedilir.<\/p>\n
(23) D\u00f6nem sonlar\u0131nda;<\/p>\n
a) 600 Gelirler Hesab\u0131n\u0131n alacak bakiyesi bu hesaba bor\u00e7, 690 Faaliyet Sonu\u00e7lar\u0131 Hesab\u0131na alacak kaydedilir.<\/p>\n
b) 630 Giderler Hesab\u0131n\u0131n bor\u00e7 bakiyesi bu hesaba alacak, 690 Faaliyet Sonu\u00e7lar\u0131 Hesab\u0131na bor\u00e7 kaydedilir.<\/p>\n
c) 690 Faaliyet Sonu\u00e7lar\u0131 Hesab\u0131n\u0131n alacak bakiyesi bu hesaba bor\u00e7, 590 D\u00f6nem Olumlu Faaliyet Sonucu Hesab\u0131na alacak; 690 Faaliyet Sonu\u00e7lar\u0131 Hesab\u0131n\u0131n bor\u00e7 bakiyesi, bu hesaba alacak, 591 D\u00f6nem Olumsuz Faaliyet Sonucu Hesab\u0131na bor\u00e7 kaydedilir.<\/p>\n
(24) Tek Hazine Kurumlar Hesab\u0131 Uygulamas\u0131na \u0130li\u015fkin Y\u00f6netmelik kapsam\u0131nda de\u011ferlendirilen kaynaklar 135-Tek Hazine Kurumlar Hesab\u0131ndan Alacaklar Hesab\u0131 kullan\u0131larak muhasebele\u015ftirilir.\u201d<\/p>\n
MADDE 8- Ayn\u0131 Y\u00f6netmeli\u011fin 9 uncu maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cMADDE 9- (1) M\u00fcd\u00fcrl\u00fckler, Ba\u015fkanl\u0131k\u00e7a belirlenen tarihe kadar, izleyen aya ili\u015fkin Kanun kapsam\u0131nda yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen harcamalar i\u00e7in Ba\u015fkanl\u0131ktan yaz\u0131yla veya Ba\u015fkanl\u0131k\u00e7a belirlenen elektronik yaz\u0131l\u0131m sistemi \u00fczerinden nakit talebinde bulunur. Nakit taleplerinde, EK-2\u2019de yer alan \u00f6zel hesap nakit talep belgesi kullan\u0131l\u0131r.<\/p>\n
(2) Ba\u015fkanl\u0131k, nakit talebini de\u011ferlendirir ve uygun g\u00f6r\u00fclen nakit tutar\u0131n\u0131 M\u00fcd\u00fcrl\u00fckler ve Ba\u015fkanl\u0131k muhasebe birimine bildirir.<\/p>\n
(3) Ba\u015fkanl\u0131k merkez te\u015fkilat\u0131 harcama birimlerince \u00f6zel hesaptan yap\u0131lacak harcamalar\u0131n \u00e7e\u015fidi ve\/veya tutar\u0131 Ba\u015fkan\u0131n onay\u0131 ile belirlenir. Bu kapsamda al\u0131nan onay ilgili harcama birimine ve Ba\u015fkanl\u0131k muhasebe birimine bildirilir.<\/p>\n
(4) \u0130l muhasebe birimlerince muhasebe kay\u0131tlar\u0131 tutulan M\u00fcd\u00fcrl\u00fck ve Ba\u015fkanl\u0131k merkez te\u015fkilat\u0131 harcama birimlerinin birinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralarda uygun g\u00f6r\u00fclen tutarlar kar\u015f\u0131l\u0131\u011f\u0131 nakit ihtiyac\u0131 Ba\u015fkanl\u0131k muhasebe birimince, il muhasebe birimleri nezdindeki banka hesab\u0131na g\u00f6nderilir.\u201d<\/p>\n
MADDE 9- Ayn\u0131 Y\u00f6netmeli\u011fin 11 inci maddesinin ikinci f\u0131kras\u0131nda yer alan \u201cBakanl\u0131k\u201d ibaresi \u201cBa\u015fkanl\u0131k\u201d \u015feklinde ve ayn\u0131 maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cBakanl\u0131k\u00e7a\u201d ibaresi \u201cBa\u015fkanl\u0131k\u00e7a\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 10- Ayn\u0131 Y\u00f6netmeli\u011fin 12 nci maddesinin birinci, ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131nda yer alan \u201cBakanl\u0131k\u00e7a\u201d ibareleri \u201cBa\u015fkanl\u0131k\u00e7a\u201d \u015feklinde, ayn\u0131 maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201c\u00c7evre ve \u015eehircilik \u0130l M\u00fcd\u00fcrl\u00fcklerine\u201d ibaresi \u201cM\u00fcd\u00fcrl\u00fc\u011fe\u201d \u015feklinde, ayn\u0131 f\u0131kran\u0131n (b) bendinde yer alan \u201c\u0130l M\u00fcd\u00fcrl\u00fcklerince\u201d ibaresi \u201cM\u00fcd\u00fcrl\u00fck\u00e7e\u201d \u015feklinde, ayn\u0131 bentte yer alan \u201cBakanl\u0131\u011fa\u201d ibaresi \u201cBa\u015fkanl\u0131\u011fa\u201d \u015feklinde, ayn\u0131 f\u0131kran\u0131n (c) bendinde yer alan \u201cBakanl\u0131k\u00e7a\u201d ibaresi \u201cBa\u015fkanl\u0131k\u00e7a\u201d \u015feklinde ve \u201cBakanl\u0131k\u201d ibaresi \u201cBa\u015fkanl\u0131k\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 11- Ayn\u0131 Y\u00f6netmeli\u011fin 12\/A maddesinin birinci ve d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131nda, be\u015finci f\u0131kras\u0131n\u0131n (c) ve (d) bentleri ile alt\u0131nc\u0131 f\u0131kras\u0131nda yer alan \u201cBakanl\u0131k\u201d ibareleri \u201cBa\u015fkanl\u0131k\u201d \u015feklinde, ayn\u0131 maddenin ikinci, \u00fc\u00e7\u00fcnc\u00fc ve yedinci f\u0131kralar\u0131nda yer alan \u201cBakanl\u0131k\u00e7a\u201d ibareleri \u201cBa\u015fkanl\u0131k\u00e7a\u201d \u015feklinde, ayn\u0131 maddenin be\u015finci f\u0131kras\u0131n\u0131n (b) bendinde yer alan \u201cBakanl\u0131\u011fa\u201d ibaresi \u201cBa\u015fkanl\u0131\u011fa\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 12- Ayn\u0131 Y\u00f6netmeli\u011fin 13 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde, ikinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201c\u00c7evre ve \u015eehircilik \u0130l M\u00fcd\u00fcrl\u00fcklerine\u201d ibaresi \u201cM\u00fcd\u00fcrl\u00fc\u011fe\u201d \u015feklinde, ayn\u0131 f\u0131kran\u0131n (b) bendinde yer alan \u201c\u0130l M\u00fcd\u00fcrl\u00fcklerince\u201d ibaresi \u201cM\u00fcd\u00fcrl\u00fck\u00e7e\u201d \u015feklinde, ayn\u0131 bentte yer alan \u201cBakanl\u0131\u011fa\u201d ibaresi \u201cBa\u015fkanl\u0131\u011fa\u201d \u015feklinde ve ayn\u0131 maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cBakanl\u0131\u011fa\u201d ibaresi \u201cBa\u015fkanl\u0131\u011fa\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201c(1) Kanun kapsam\u0131ndaki yap\u0131lar\u0131n y\u0131kt\u0131r\u0131lmas\u0131 i\u00e7in, Ba\u015fkanl\u0131k\u00e7a \u00f6zel hesaptan y\u0131k\u0131m kredisi verilebilir.\u201d<\/p>\n
MADDE 13- Ayn\u0131 Y\u00f6netmeli\u011fin 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde yer alan \u201cvergi dairelerince\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, (g) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve ikinci f\u0131kras\u0131n\u0131n (b) bendinde yer alan \u201cvergi dairelerince\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n
\u201cg) G\u00fcncelleme oran\u0131 de\u011fi\u015fikliklerinin, Ba\u015fkanl\u0131\u011f\u0131n ilgili birimince yaz\u0131l\u0131 olarak yap\u0131lacak bildirim \u00fczerine Ba\u015fkanl\u0131k merkez muhasebe birimince hesaplara intikali sa\u011flan\u0131r.\u201d<\/p>\n
MADDE 14- Ayn\u0131 Y\u00f6netmeli\u011fin 15 inci maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cBa\u015fkanl\u0131k ile kredi kullananlar aras\u0131ndaki ili\u015fkiler<\/p>\n
MADDE 15- (1) Ba\u015fkanl\u0131k, kredilerin amac\u0131na uygun olarak kullan\u0131l\u0131p kullan\u0131lmad\u0131\u011f\u0131n\u0131 her a\u015famada denetler veya denetletebilir. Uygulamada herhangi bir noksanl\u0131k tespit edilmesi halinde Ba\u015fkanl\u0131k\u00e7a belirlenen s\u00fcrede bu noksanl\u0131klar\u0131n giderilmesi istenir. Noksanl\u0131klar\u0131n giderilmemesi halinde Ba\u015fkanl\u0131k kredi i\u015flemlerini durdurmaya veya verilmi\u015f kredilerden do\u011fan alaca\u011f\u0131n\u0131n tamam\u0131n\u0131 muaccel hale getirmeye yetkilidir.<\/p>\n
(2) Kredi verilme \u015fartlar\u0131n\u0131 ta\u015f\u0131mad\u0131\u011f\u0131 halde, ad\u0131na kredi a\u00e7\u0131lanlar\u0131n kredi i\u015flemleri iptal edilerek, kullan\u0131lan krediler Ba\u015fkanl\u0131k\u00e7a bor\u00e7luya yap\u0131lacak tebli\u011fi takip eden 1 ayl\u0131k s\u00fcrede \u00f6denir. S\u00fcresinde \u00f6denmeyen bu alacaklar, Ba\u015fkanl\u0131k\u00e7a genel h\u00fck\u00fcmlere g\u00f6re takip ve tahsil edilir.<\/p>\n
(3) Kredi kullan\u0131larak edinilen konut veya i\u015fyerinin bir ba\u015fkas\u0131 taraf\u0131ndan devir veya sat\u0131n al\u0131nabilmesi i\u00e7in kredi borcunun kapat\u0131lmas\u0131 gerekir.\u201d<\/p>\n
MADDE 15- Ayn\u0131 Y\u00f6netmeli\u011fin 16 nc\u0131 maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cBakanl\u0131k\u201d ibaresi \u201cBa\u015fkanl\u0131k\u201d \u015feklinde ve d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cBakanl\u0131\u011fa\u201d ibaresi \u201cBa\u015fkanl\u0131\u011fa\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 16- Ayn\u0131 Y\u00f6netmeli\u011fin 17 nci maddesinde yer alan \u201cBakanl\u0131k\u201d ibareleri \u201cBa\u015fkanl\u0131k\u201d, \u201cBakanl\u0131\u011f\u0131n\u201d ibaresi \u201cBa\u015fkanl\u0131\u011f\u0131n\u201d, \u201cBakanl\u0131k\u00e7a\u201d ibareleri \u201cBa\u015fkanl\u0131k\u00e7a\u201d olarak de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 17- Ayn\u0131 Y\u00f6netmeli\u011fin 18 inci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cBakanl\u0131k\u00e7a\u201d ibaresi \u201cBa\u015fkanl\u0131k\u00e7a\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 18- Ayn\u0131 Y\u00f6netmeli\u011fin 19 uncu maddesinin birinci f\u0131kras\u0131nda yer alan \u201c\u0130ller Bankas\u0131 Anonim \u015eirketine\u201d ibaresinden sonra gelmek \u00fczere \u201cresen veya ba\u015fvuru \u00fczerine\u201d ibaresi eklenmi\u015ftir.<\/p>\n
MADDE 19- Ayn\u0131 Y\u00f6netmeli\u011fin 20 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde yer alan \u201cBakanl\u0131\u011fa\u201d ibaresi \u201cBa\u015fkanl\u0131\u011fa\u201d \u015feklinde, ayn\u0131 maddenin ikinci f\u0131kras\u0131nda yer alan \u201cGenel M\u00fcd\u00fcrl\u00fck\u00e7e\u201d ibaresi \u201cBa\u015fkanl\u0131k\u00e7a\u201d \u015feklinde ve ayn\u0131 maddenin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cBakanl\u0131k\u201d ibaresi \u201cBa\u015fkanl\u0131k\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 20- Ayn\u0131 Y\u00f6netmeli\u011fin 21 inci maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendinde yer alan \u201cve m\u00fch\u00fcrl\u00fc\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve ayn\u0131 f\u0131krada yer alan \u201cBakanl\u0131\u011fa\u201d ibaresi \u201cBa\u015fkanl\u0131\u011fa\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 21- Ayn\u0131 Y\u00f6netmeli\u011fin 22 nci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cGenel M\u00fcd\u00fcrl\u00fc\u011fe\u201d ibaresi \u201cBa\u015fkanl\u0131\u011fa\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 22- Ayn\u0131 Y\u00f6netmeli\u011fin 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan \u201cBakanl\u0131k\u00e7a\u201d ibaresi \u201cBa\u015fkanl\u0131k\u00e7a\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 23- Ayn\u0131 Y\u00f6netmeli\u011fin 24 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan \u201cBakanl\u0131k\u201d ibaresi \u201cBa\u015fkanl\u0131k\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 24- Ayn\u0131 Y\u00f6netmeli\u011fin 25 inci maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cKanun kapsam\u0131nda Ba\u015fkanl\u0131\u011f\u0131n tasarrufundaki ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131 ve kiralanmas\u0131\u201d<\/p>\n
MADDE 25- (1) Kanun kapsam\u0131nda Ba\u015fkanl\u0131\u011f\u0131n tasarrufuna ge\u00e7en ta\u015f\u0131nmazlardan hak sahiplerine verilecek olanlar d\u0131\u015f\u0131ndaki ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131 ve kiralanmas\u0131 8\/9\/1983 tarihli ve 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu h\u00fck\u00fcmlerinden istisnad\u0131r.<\/p>\n
(2) Kanun kapsam\u0131nda Ba\u015fkanl\u0131\u011fa devredilen Hazine ta\u015f\u0131nmazlar\u0131ndan hak sahiplerine verilecek olanlar d\u0131\u015f\u0131ndakiler;<\/p>\n
a) Bakanl\u0131\u011f\u0131n ba\u011fl\u0131, ilgili ve ili\u015fkili kurum, kurulu\u015f ve bunlar\u0131n i\u015ftiraklerine,<\/p>\n
b) Belediyelere ve belediyelerin \u015firketlerine,<\/p>\n
c) Kamu kurum ve kurulu\u015flar\u0131 ile kamu kurumu niteli\u011findeki meslek kurulu\u015flar\u0131na,<\/p>\n
\u00e7) \u00dczerinde ki\u015filer lehine s\u0131n\u0131rl\u0131 ayni hak tesis edilmi\u015f ise, talep edilmesi halinde hak lehdarlar\u0131na,<\/p>\n
d) Hisse oran\u0131 y\u00fczde k\u0131rk\u0131 veya hisse miktar\u0131 uygulama imar plan\u0131 s\u0131n\u0131rlar\u0131 i\u00e7inde d\u00f6rt y\u00fcz, d\u0131\u015f\u0131nda ise d\u00f6rt bin metrekareyi a\u015fmamak kayd\u0131yla talepte bulunan hissedarlar\u0131na,<\/p>\n
e) Belediye ve m\u00fccavir alan s\u0131n\u0131rlar\u0131 i\u00e7inde olup, 30\/3\/2014 tarihinden \u00f6nce \u00fczerinde yap\u0131lanma olan ta\u015f\u0131nmazlar\u0131n \u00f6ncelikle yap\u0131 sahipleri ile bunlar\u0131n kanun\u00ee veya akdi haleflerine,<\/p>\n
f) Belediye ve m\u00fccavir alan s\u0131n\u0131rlar\u0131 d\u0131\u015f\u0131nda, k\u00f6y ve mezralar\u0131n yerle\u015fme alan\u0131 i\u00e7inde bulunan ve y\u00fcz\u00f6l\u00e7\u00fcm\u00fc be\u015f bin metre kareye kadar olan ta\u015f\u0131nmaz kullan\u0131c\u0131lar\u0131na,<\/p>\n
g) 29\/5\/1986 tarihli ve 3294 say\u0131l\u0131 Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Kanununa g\u00f6re kurulan vak\u0131flara,<\/p>\n
rayi\u00e7 bedel \u00fczerinden; k\u00fc\u00e7\u00fck sanayi sitesi yap\u0131lmak \u00fczere bu ama\u00e7la kurulmu\u015f kooperatiflere ve belediyelere ise, rayi\u00e7 bedelin y\u00fczde ellisinden az olmamas\u0131 kayd\u0131yla Ba\u015fkanl\u0131k\u00e7a belirlenecek bedel \u00fczerinden, do\u011frudan sat\u0131labilir veya Ba\u015fkanl\u0131k\u00e7a belirlenecek bedel \u00fczerinden do\u011frudan kiralanabilir.<\/p>\n
(3) Kanun kapsam\u0131nda Ba\u015fkanl\u0131\u011f\u0131n tasarrufuna ge\u00e7en ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131 ve kiralanmas\u0131 i\u015fleri, Ba\u015fkanl\u0131\u011f\u0131n tespit etti\u011fi veya ettirece\u011fi rayi\u00e7 bedel \u00fczerinden, ta\u015f\u0131nmaz al\u0131m ve sat\u0131m\u0131 ile u\u011fra\u015fan kurulu\u015flara yapt\u0131r\u0131labilir. Sat\u0131\u015f ve kiralama i\u015fleri, ta\u015f\u0131nmaz al\u0131m\u0131, sat\u0131m\u0131 ve de\u011ferlendirilmesi ile u\u011fra\u015fan kurulu\u015flara herhangi bir kamu kayna\u011f\u0131 harcanmaks\u0131z\u0131n g\u00f6rd\u00fcr\u00fclecek ise, ilana \u00e7\u0131k\u0131lmaks\u0131z\u0131n, i\u015fin niteli\u011fine g\u00f6re, \u015fube say\u0131s\u0131, personel say\u0131s\u0131 ve niteli\u011fi ve daha \u00f6nce ba\u015fka kurum ve kurulu\u015flara benzer i\u015f niteli\u011finde i\u015f yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131 ve benzeri hususlar g\u00f6zetilerek, ekonomik, mal\u00ee, mesleki ve teknik bak\u0131m\u0131ndan yeterlilikleri tespit edilen en az \u00fc\u00e7 istekliden imza kar\u015f\u0131l\u0131\u011f\u0131 elden veya iadeli taahh\u00fctl\u00fc mektupla teklif istenilerek pazarl\u0131k usul\u00fc ile yap\u0131lacak de\u011ferlendirme sonucunda en uygun teklifi veren istekliye g\u00f6rd\u00fcr\u00fclebilir.<\/p>\n
(4) Kanun kapsam\u0131nda Ba\u015fkanl\u0131\u011f\u0131n tasarrufuna ge\u00e7en ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131 ve kiralanmas\u0131 a\u015fa\u011f\u0131da belirtilen esaslara g\u00f6re yap\u0131labilir:<\/p>\n
a) Sat\u0131\u015f ve kiralamalarda sat\u0131\u015f ve kiralama bedeli; ta\u015f\u0131nmaz\u0131n mahallinde en az \u00fc\u00e7 ki\u015fiden te\u015fkil olunacak bedel tespit komisyonlar\u0131 marifetiyle, ayn\u0131 yerde ve ayn\u0131 nitelikte olan emsal ta\u015f\u0131nmaz mallar\u0131n rayi\u00e7 sat\u0131\u015f bedelleri de dikkate al\u0131narak, ta\u015f\u0131nmaz de\u011ferleme konusunda uzman ki\u015fi, kurum veya kurulu\u015flardan bilgi al\u0131narak ve mahallin emlak al\u0131m sat\u0131m b\u00fcrolar\u0131ndan al\u0131nacak bilgilerden de faydalan\u0131larak 4\/11\/1983 tarihli ve 2942 say\u0131l\u0131 Kamula\u015ft\u0131rma Kanununun 11 inci maddesindeki esaslara g\u00f6re veya 6\/12\/2012 tarihli ve 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu h\u00fck\u00fcmlerine g\u00f6re sermaye piyasas\u0131nda de\u011ferleme faaliyetinde bulunmak \u00fczere yetkilendirilen de\u011ferlendirme kurulu\u015flar\u0131ndan hizmet sat\u0131n al\u0131nmak suretiyle tespit edilir veya ettirilir. Tespit edilen bedel de\u011fi\u015fen piyasa ko\u015fullar\u0131 g\u00f6zetilerek, ayn\u0131 usulle veya T\u00fcketici Fiyat Endeksi (T\u00dcFE\u2013oniki ayl\u0131k ortalamalara g\u00f6re y\u00fczde de\u011fi\u015fim) oran\u0131nda ilave ile g\u00fcncellenebilir.<\/p>\n
b) Sat\u0131\u015flarda a\u015fa\u011f\u0131da tan\u0131m\u0131 yap\u0131lan sat\u0131\u015f y\u00f6ntemlerin-en biri veya birka\u00e7\u0131 uygulanabilir:<\/p>\n
1) Kural\u0131 sat\u0131\u015f y\u00f6ntemi; sat\u0131lmas\u0131 planlanan ta\u015f\u0131nmaz say\u0131s\u0131ndan daha fazla talep olmas\u0131 durumunda ba\u015fvuranlar aras\u0131nda kura \u00e7ekili\u015fi yapmak suretiyle al\u0131c\u0131lar\u0131n belirlendi\u011fi sat\u0131\u015f y\u00f6ntemidir.<\/p>\n
2) A\u00e7\u0131k sat\u0131\u015f y\u00f6ntemi; ta\u015f\u0131nmazlar\u0131n belirlenen rayi\u00e7 bedelleri \u00fczerinden, ilan edilen tarih aral\u0131\u011f\u0131nda ba\u015fvuranlar aras\u0131ndan ba\u015fvuru \u00f6nceli\u011fine g\u00f6re al\u0131c\u0131lar\u0131n belirlendi\u011fi sat\u0131\u015f y\u00f6ntemidir.<\/p>\n
3) A\u00e7\u0131k art\u0131rmal\u0131 sat\u0131\u015f y\u00f6ntemi; ta\u015f\u0131nmaz i\u00e7in belirlenen muhammen bedelin al\u0131c\u0131lar aras\u0131nda fiyat art\u0131rarak olu\u015fturdu\u011fu en y\u00fcksek fiyat \u00fczerinden al\u0131c\u0131s\u0131n\u0131n belirlenmesine y\u00f6nelik sat\u0131\u015f y\u00f6ntemidir.<\/p>\n
c) Sat\u0131\u015f ve kiralamaya ili\u015fkin olarak al\u0131nacak onay belgesinde sat\u0131\u015fa veya kiralamaya konu ta\u015f\u0131nmaz\u0131n, niteli\u011fi, say\u0131s\u0131, sat\u0131\u015f ve kiralama bedeli, teminat al\u0131n\u0131p al\u0131nmayaca\u011f\u0131, uygulanacak sat\u0131\u015f usul\u00fc\/usulleri ve benzeri hususlar belirtilir.<\/p>\n
\u00e7) Sat\u0131\u015f ve kiralaman\u0131n, on g\u00fcn \u00f6nceden Ba\u015fkanl\u0131\u011f\u0131n internet sayfas\u0131nda, ta\u015fra te\u015fkilat\u0131n\u0131n ilan panolar\u0131nda ve uygun g\u00f6r\u00fclecek di\u011fer vas\u0131talarla duyurulmas\u0131 zorunludur. Duyuruda, sat\u0131\u015fa ve kiralamaya konu ta\u015f\u0131nmazlar, sat\u0131\u015f ve kiralama bedelleri, sat\u0131\u015f\u0131n veya kiralaman\u0131n ba\u015flayaca\u011f\u0131 tarih ile kat\u0131l\u0131m\/ba\u015fvuru yeri ve \u015fartlar\u0131 belirtilir.<\/p>\n
d) Sat\u0131\u015f bedeli taksitle de \u00f6denebilir. Taksitle \u00f6deme h\u00e2linde, sat\u0131\u015f bedelinin en az d\u00f6rtte biri pe\u015fin, kalan\u0131 iki y\u0131lda taksitlerle \u00f6denir. Ta\u015f\u0131nmazlar\u0131n bulundu\u011fu illerdeki mevcut ekonomik durum, b\u00f6lgedeki potansiyel al\u0131c\u0131lar\u0131n geliri ve sat\u0131\u015f rakamlar\u0131 g\u00f6z \u00f6n\u00fcnde bulundurularak gerekmesi halinde Ba\u015fkan onay\u0131 ile be\u015f y\u0131la kadar taksit yap\u0131labilir. Alaca\u011f\u0131n kalan k\u0131sm\u0131na kanun\u00ee faiz uygulan\u0131r. Sat\u0131\u015f bedelinin tamam\u0131 \u00f6denmeden tapuda fera\u011f\u0131 verilmez. Ancak, taksitli sat\u0131\u015flarda taksit tutar\u0131n\u0131 ve faizlerini kar\u015f\u0131layacak miktarda kesin ve s\u00fcresiz banka teminat mektubu verilmesi veya sat\u0131\u015f\u0131 yap\u0131lan ta\u015f\u0131nmaz\u0131n \u00fczerinde 22\/11\/2001 tarihli ve 4721 say\u0131l\u0131 T\u00fcrk Medeni Kanunu h\u00fck\u00fcmleri uyar\u0131nca Ba\u015fkanl\u0131k lehine kanuni ipotek tesis edilmesi halinde, ta\u015f\u0131nmaz al\u0131c\u0131s\u0131 ad\u0131na devredilir. Taksitlerin vadesinde \u00f6denmemesi durumunda, al\u0131c\u0131ya borcunu \u00f6deme tarihine kadar tahakkuk edecek faizi ile birlikte on be\u015f g\u00fcn i\u00e7inde \u00f6demesi, aksi takdirde s\u00f6zle\u015fmenin feshedilece\u011fi bildirilir. Tebligata ra\u011fmen borcun \u00f6denmemesi halinde, ta\u015f\u0131nmaz Ba\u015fkanl\u0131k m\u00fclkiyetinde ise s\u00f6zle\u015fme feshedilerek ihale ile yap\u0131lan sat\u0131\u015flarda ge\u00e7ici teminat olarak belirlenmi\u015f tutar, ikinci f\u0131kran\u0131n (\u00e7), (d), (e), (f), (g) bentlerine g\u00f6re yap\u0131lacak sat\u0131\u015flarda ise sat\u0131\u015f bedelinin y\u00fczde onu, D\u00f6n\u00fc\u015f\u00fcm Projeleri \u00d6zel Hesab\u0131na irat kaydedilir ve sat\u0131\u015f bedeli olarak tahsil edilen tutarlardan mahsup edilerek kalan\u0131 faizsiz olarak al\u0131c\u0131ya aynen iade edilir. Ta\u015f\u0131nmaz, teminat mektubu veya ipotek tesis edilerek al\u0131c\u0131 ad\u0131na tescil edilmi\u015f ise teminat mektubu veya ipotek paraya \u00e7evrilerek kalan bor\u00e7 faizi ile birlikte tahsil edilir.<\/p>\n
e) Kiralamalar pazarl\u0131k usul\u00fc ile yap\u0131l\u0131r. Pazarl\u0131k usul\u00fcnde teklif al\u0131nmas\u0131 belli bir \u015fekle ba\u011fl\u0131 de\u011fildir. Pazarl\u0131k, i\u015fin nitelik ve gere\u011fine g\u00f6re bir veya daha fazla istekliden yaz\u0131l\u0131 veya s\u00f6zl\u00fc teklifler almak ve bedel \u00fczerinde anla\u015fmak suretiyle yap\u0131l\u0131r. \u0130stekliler ve verdikleri teklifler tutanak alt\u0131na al\u0131narak istekliler ve ilgililerce imzalan\u0131r. \u0130stekliler ve verdikleri teklifler ihale karar\u0131nda da belirtilir. Pazarl\u0131k usul\u00fc ile yap\u0131lacak de\u011ferlendirme sonucunda en y\u00fcksek teklifi veren istekliye kiralama yap\u0131l\u0131r. Kiraya verilecek ta\u015f\u0131nmazlar\u0131n kira s\u00fcresi be\u015f y\u0131ldan \u00e7ok olamaz.<\/p>\n
f) Bu madde kapsam\u0131nda yap\u0131lacak sat\u0131\u015flarda al\u0131c\u0131 sat\u0131\u015f bedelini, vergi, resim, har\u00e7 ve di\u011fer masraflar\u0131 \u00f6demesi \u015fart\u0131yla, ta\u015f\u0131nmaz\u0131 ad\u0131na tescil ettirmeye mecburdur. Aksi takdirde al\u0131c\u0131 meydana gelecek hasar, zarar, fuzuli i\u015fgal ve di\u011fer sebeplerle Ba\u015fkanl\u0131ktan herhangi bir talepte bulunamaz. Sat\u0131\u015ftan sonra al\u0131c\u0131 ad\u0131na tapuda tescil i\u015flemi yap\u0131lmadan al\u0131c\u0131 ta\u015f\u0131nmaz\u0131 \u00fc\u00e7\u00fcnc\u00fc ki\u015filere devredemez.<\/p>\n
(5) Bu madde kapsam\u0131nda yap\u0131lacak sat\u0131\u015f ve kiralamalarda, bu madde ile d\u00fczenlenmeyen hususlarda 19\/6\/2007 tarihli ve 26557 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Hazine Ta\u015f\u0131nmazlar\u0131n\u0131n \u0130daresi Hakk\u0131nda Y\u00f6netmeli\u011fin bu maddeye ayk\u0131r\u0131 olmayan h\u00fck\u00fcmleri uyar\u0131nca i\u015flem yap\u0131labilir.<\/p>\n
(6) \u0130kinci f\u0131kran\u0131n (e) bendi uyar\u0131nca yap\u0131lacak sat\u0131\u015flarda;<\/p>\n
a) Ta\u015f\u0131nmazlara ili\u015fkin 24\/2\/1984 tarihli ve 2981 say\u0131l\u0131 \u0130mar ve Gecekondu Mevzuat\u0131na Ayk\u0131r\u0131 Yap\u0131lara Uygulanacak Baz\u0131 \u0130\u015flemler ve 6785 Say\u0131l\u0131 \u0130mar Kanununun Bir Maddesinin De\u011fi\u015ftirilmesi Hakk\u0131nda Kanun h\u00fck\u00fcmlerine g\u00f6re tapu tahsis belgesi al\u0131nm\u0131\u015f ve bu belgeye esas arsa bedelleri \u00f6denmi\u015f ise \u00f6dendi belgelerinin eksiksiz olarak ibraz edilmesi h\u00e2linde tapu tahsis belgesinde belirtilen y\u00fcz \u00f6l\u00e7\u00fcme ili\u015fkin sat\u0131\u015f bedeli al\u0131nmaz. Ancak, kadastro parseli iken tapu tahsis belgesi verilen ta\u015f\u0131nmazlar\u0131n imar parseli olarak sat\u0131\u015flar\u0131n\u0131n yap\u0131lmas\u0131 halinde tapu tahsis belgesinde belirtilen y\u00fcz \u00f6l\u00e7\u00fcmden b\u00f6lgede uygulanan D\u00fczenleme Ortakl\u0131k Pay\u0131 (DOP) oran\u0131nda kesinti yap\u0131l\u0131r.<\/p>\n
b) Bu f\u0131kra kapsam\u0131nda yap\u0131 sahiplerine yap\u0131lacak sat\u0131\u015flarda sat\u0131\u015f bedeli, pe\u015fin \u00f6denecek ise sat\u0131\u015f bedelinin tamam\u0131n\u0131n, taksitle \u00f6denecek ise sat\u0131\u015f bedelinin en az d\u00f6rtte birinin, yap\u0131lacak yaz\u0131l\u0131 tebligat tarihinden itibaren en ge\u00e7 \u00fc\u00e7 ay i\u00e7inde \u00f6denmesi ve taksitli sat\u0131\u015flarda sat\u0131\u015f s\u00f6zle\u015fmesi d\u00fczenlenmesi mecburidir.\u201d<\/p>\n
MADDE 25- Ayn\u0131 Y\u00f6netmeli\u011fin 26 nc\u0131 maddesinin birinci f\u0131kras\u0131nda yer alan \u201cBakanl\u0131\u011f\u0131n\u201d ibaresi \u201cBa\u015fkanl\u0131\u011f\u0131n\u201d \u015feklinde ve ayn\u0131 maddenin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cBakanl\u0131k\u00e7a\u201d ibaresi \u201cBa\u015fkanl\u0131k\u00e7a\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 26- Ayn\u0131 Y\u00f6netmeli\u011fin 27 nci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
\u201cMADDE 27- (1) Ba\u015fkanl\u0131k\u00e7a \u00f6zel hesab\u0131n tasfiye edilmesi halinde tasfiyeden sonra \u00f6zel hesap ad\u0131na tahsil edilmesi gereken tutarlar Ba\u015fkanl\u0131k b\u00fct\u00e7esine gelir kaydedilir. Tasfiye tarihinden sonra \u00f6zel hesaptan \u00e7e\u015fitli nedenlerle \u00f6denmesi zorunlu olan tutarlar Ba\u015fkanl\u0131k b\u00fct\u00e7esine bu ama\u00e7la tahsis edilen \u00f6deneklerden kar\u015f\u0131lan\u0131r.\u201d<\/p>\n
MADDE 27- Ayn\u0131 Y\u00f6netmeli\u011fin 28 nci maddesinin birinci f\u0131kras\u0131nda yer alan \u201cBakanl\u0131k\u201d ibaresi \u201cBa\u015fkanl\u0131k\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 28- Ayn\u0131 Y\u00f6netmeli\u011fin 29 uncu maddesinde yer alan \u201cve 1\/5\/2007 tarihli ve 26509 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan D\u00f6ner Sermayeli \u0130\u015fletmeler B\u00fct\u00e7e ve Muhasebe Y\u00f6netmeli\u011finin genel esaslar\u0131\u201d ibaresi \u201cilgili h\u00fck\u00fcmleri\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 29- Ayn\u0131 Y\u00f6netmeli\u011fin 32 nci maddesinde yer alan \u201c\u00c7evre ve \u015eehircilik Bakan\u0131\u201d ibaresi \u201cKentsel D\u00f6n\u00fc\u015f\u00fcm Ba\u015fkan\u0131\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 30- Ayn\u0131 Y\u00f6netmeli\u011fin Ek-2\u2019si ve Ek-3\u2019\u00fc ekteki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n
MADDE 31- Bu Y\u00f6netmelik yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n
MADDE 32- Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Kentsel D\u00f6n\u00fc\u015f\u00fcm Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n
Ekleri i\u00e7in t\u0131klay\u0131n\u0131z<\/p>\n
\u200bD\u00f6n\u00fc\u015f\u00fcm Projeleri \u00d6zel Hesab\u0131 Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik, 25 Eyl\u00fcl 2024 Tarihli ve 32673 Say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mland\u0131.\u00a0Hukuki Haber<\/p>\n
Haberin Al\u0131nt\u0131land\u0131\u011f\u0131 Kaynak: www.hukukihaber.net<\/p>","protected":false},"excerpt":{"rendered":"
Kentsel D\u00f6n\u00fc\u015f\u00fcm Ba\u015fkanl\u0131\u011f\u0131ndan: D\u00d6N\u00dc\u015e\u00dcM PROJELER\u0130 \u00d6ZEL HESABI Y\u00d6NETMEL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R Y\u00d6NETMEL\u0130K MADDE 1- 25\/2\/2017 tarihli ve 29990 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan D\u00f6n\u00fc\u015f\u00fcm Projeleri \u00d6zel Hesab\u0131 Y\u00f6netmeli\u011finin 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a), (b) ve (c) bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f, ayn\u0131 f\u0131kran\u0131n (e) bendi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f, (\u0131) bendinde yer alan \u201cBakanl\u0131k\u201d ibaresi \u201cBa\u015fkanl\u0131k\u201d \u015feklinde, (j) ve (n) bentleri a\u015fa\u011f\u0131daki \u015fekilde, ayn\u0131 f\u0131kran\u0131n (\u00f6) bendinde yer alan \u201cMerkez\u201d ibaresi \u201cBa\u015fkanl\u0131\u011f\u0131n\u201d \u015feklinde de\u011fi\u015ftirilmi\u015f ve ayn\u0131 f\u0131kraya a\u015fa\u011f\u0131daki bentler eklenmi\u015ftir. \u201ca) Bakan: \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakan\u0131n\u0131, b) Bakanl\u0131k: \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131n\u0131, c) Banka hesab\u0131: Kanun uyar\u0131nca \u00f6zel hesaptan yap\u0131lacak \u00f6deme\/tahsilatlar i\u00e7in Ba\u015fkanl\u0131\u011f\u0131n merkez ve\/veya ta\u015fra te\u015fkilat\u0131ndaki muhasebe birimleri nezdinde a\u00e7\u0131lan ve \u00f6zel hesapla ili\u015fkilendirilen hesab\u0131,\u201d \u201cj) \u0130l muhasebe birimi: Ba\u015fkanl\u0131\u011f\u0131n merkezi d\u0131\u015f\u0131ndaki muhasebe birimlerini,\u201d \u201cn) Ba\u015fkanl\u0131k muhasebe birimi: Ba\u015fkanl\u0131\u011f\u0131n merkezindeki muhasebe birimini,\u201d \u201cs) M\u00fcd\u00fcrl\u00fck: Kentsel d\u00f6n\u00fc\u015f\u00fcm m\u00fcd\u00fcrl\u00fcklerini, \u015f) Ba\u015fkan: Kentsel D\u00f6n\u00fc\u015f\u00fcm Ba\u015fkan\u0131n\u0131, t) Ba\u015fkanl\u0131k: Kentsel D\u00f6n\u00fc\u015f\u00fcm Ba\u015fkanl\u0131\u011f\u0131n\u0131,\u201d MADDE 2- Ayn\u0131 Y\u00f6netmeli\u011fin ikinci b\u00f6l\u00fcm\u00fcn\u00fcn ba\u015fl\u0131\u011f\u0131nda yer alan \u201c, \u00d6denek Kayd\u0131\u201d ibaresi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r. MADDE 3- Ayn\u0131 Y\u00f6netmeli\u011fin 4 \u00fcnc\u00fc maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201cTahsisli genel b\u00fct\u00e7e gelirleri kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denek kayd\u0131 ve \u00f6zel hesap gelirleri MADDE 4- (1) Kanunda \u00f6ng\u00f6r\u00fclen ama\u00e7lar i\u00e7in kullan\u0131lmak \u00fczere ilgili y\u0131l genel …<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[27,535],"tags":[],"class_list":["post-13661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukukihaber","category-uncategorized-tr"],"acf":[],"yoast_head":"\n