{"id":19339,"date":"2025-12-22T08:43:03","date_gmt":"2025-12-22T08:43:03","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19339"},"modified":"2025-12-22T08:43:03","modified_gmt":"2025-12-22T08:43:03","slug":"2026-yilina-ait-genel-yatirim-ve-finansman-programinin-uygulanmasina-iliskin-usul-ve-esaslarin-belirlenmesine-dair-teblig","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2025\/12\/2026-yilina-ait-genel-yatirim-ve-finansman-programinin-uygulanmasina-iliskin-usul-ve-esaslarin-belirlenmesine-dair-teblig\/","title":{"rendered":"2026 Y\u0131l\u0131na Ait Genel Yat\u0131r\u0131m ve Finansman Program\u0131n\u0131n Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar\u0131n Belirlenmesine Dair Tebli\u011f"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13032\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>12 Aral\u0131k 2025 Tarihli Resmi Gazete Say\u0131: 33105 Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan:\u00a0<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>2026 Y\u0131l\u0131na Ait Genel Yat\u0131r\u0131m ve Finansman Program\u0131n\u0131n Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar\u0131n Belirlenmesine Dair Tebli\u011f<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-12-12T06:30:50+03:00\">12 Aral\u0131k 2025\u00a0<\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p>12 Aral\u0131k 2025 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 33105<\/p>\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\"><strong>\u00d6ZET:<\/strong><\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-round vc_color-success vc_do_message\">\n<p><strong>Ama\u00e7 ve Kapsam<\/strong><\/p>\n<ul>\n<li>Tebli\u011f,\u00a0<strong>17\/10\/2025 tarihli 10501 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131<\/strong>\u00a0ile belirlenen personel, hizmet al\u0131m\u0131, mali hedefler ve raporlama esaslar\u0131n\u0131n\u00a0<strong>nas\u0131l uygulanaca\u011f\u0131n\u0131 d\u00fczenler<\/strong>.<\/li>\n<li>Kapsam:\n<ul>\n<li><strong>K\u0130T\u2019ler ve ba\u011fl\u0131 ortakl\u0131klar\u0131<\/strong><\/li>\n<li><strong>Sermayesinin %50\u2019den fazlas\u0131 kamuya ait kurulu\u015flar<\/strong><\/li>\n<\/ul>\n<\/li>\n<li>Baz\u0131 i\u015fletmeler yaln\u0131zca Tebli\u011fin\u00a0<strong>18, 19 ve 20. maddelerine<\/strong>\u00a0tabidir.<\/li>\n<li>Bu kapsamda yer alan kurulu\u015flar\u00a0<strong>EK-1<\/strong>\u00a0listesindedir.<\/li>\n<\/ul>\n<p><strong>Tan\u0131mlar (Ba\u011fl\u0131 ortakl\u0131k, kamu kontrol\u00fc, K\u0130V\u0130 sistemi vb.)<\/strong><\/p>\n<p>Tebli\u011f, kamuya ait i\u015fletmeleri, ba\u011fl\u0131 ortakl\u0131klar\u0131, kamu kontrol\u00fcn\u00fcn ne oldu\u011funu ve Program hedeflerini tan\u0131mlayarak uygulama birli\u011fini sa\u011flar.<\/p>\n<p><b>A\u00e7\u0131ktan ve Naklen Atama<\/b><\/p>\n<ul>\n<li>2025\u2019te ayr\u0131lan personel say\u0131s\u0131;\u00a0<strong>emeklilik, istifa, kurum d\u0131\u015f\u0131 nakil, \u00f6l\u00fcm, fesih<\/strong>\u00a0yoluyla ayr\u0131lanlardan olu\u015fur.<\/li>\n<li>Baz\u0131 ayr\u0131lmalar\u00a0<strong>hesaba kat\u0131lmaz<\/strong>\u00a0(askerlik, kurum i\u00e7i nakil, stat\u00fc de\u011fi\u015fikli\u011fi vb.).<\/li>\n<li>K\u0130T\u2019ler, yeni personel i\u00e7in\u00a0<strong>Tablo 500 Personel Talep Formu<\/strong>\u00a0ile Bakanl\u0131ktan izin al\u0131r.<\/li>\n<li>Bu izinler\u00a0<strong>y\u0131lda en fazla iki kez<\/strong>\u00a0talep edilebilir.<\/li>\n<li>Bakanl\u0131\u011f\u0131n verdi\u011fi izinlerde\u00a0<strong>\u00fcnvan, stat\u00fc, say\u0131, g\u00f6rev yeri<\/strong>\u00a0de\u011fi\u015ftirilemez (de\u011fi\u015fiklik gerekirse yeni izin gerekir).<\/li>\n<li>Y\u00f6netim kurullar\u0131 bu konuda\u00a0<strong>tek yetkili organd\u0131r<\/strong>; yetki devri yoktur.<\/li>\n<\/ul>\n<p><strong>\u00a0\u0130lave Atamalar<\/strong><\/p>\n<ul>\n<li>Yeni tesis, yat\u0131r\u0131m veya hizmet ihtiyac\u0131ndan kaynaklanan ilave personel talepleri yine\u00a0<strong>Tablo 500<\/strong>\u00a0\u00fczerinden Bakanl\u0131\u011fa\/\u00d6\u0130B\u2019ye bildirilir.<\/li>\n<li>Y\u0131lda\u00a0<strong>en fazla iki kez<\/strong>\u00a0talep yap\u0131labilir.<\/li>\n<li>Personel say\u0131s\u0131 hesaplamas\u0131nda\u00a0<strong>k\u00fcsuratlar a\u015fa\u011f\u0131 yuvarlan\u0131r<\/strong>.<\/li>\n<li>Hizmet al\u0131m\u0131 personelinin azalt\u0131lmas\u0131 \u00f6ncelikli de\u011ferlendirilir.<\/li>\n<\/ul>\n<p><strong>Zorunlu \u0130stihdam<\/strong><\/p>\n<ul>\n<li>Karar kapsam\u0131nda yap\u0131lan zorunlu atamalar\u00a0<strong>30 g\u00fcn i\u00e7inde<\/strong>\u00a0Bakanl\u0131\u011fa\/\u00d6\u0130B\u2019ye bildirilir.<\/li>\n<\/ul>\n<p><strong>S\u0131navlar ve Atama K\u0131s\u0131tlar\u0131<\/strong><\/p>\n<ul>\n<li>1\/1\/2026 sonras\u0131 s\u00f6zle\u015fmeli personel\u00a0<strong>3 y\u0131l<\/strong>\u00a0ba\u015fka kuruma atanamaz.<\/li>\n<li>2025\u2019te izni al\u0131nm\u0131\u015f ancak tamamlanamayan s\u0131nav\/atamalar ek izin gerektirmez.<\/li>\n<li>\u0130\u015eKUR istihdam garantili kurslar i\u00e7in detayl\u0131 bilgi Bakanl\u0131\u011fa sunulur.<\/li>\n<\/ul>\n<p><strong>Ge\u00e7ici \u0130\u015f\u00e7iler<\/strong><\/p>\n<ul>\n<li>Ge\u00e7ici i\u015f\u00e7i adam\/ay toplam\u0131 Bakanl\u0131k\u00e7a belirlenen\u00a0<strong>tavan\u0131 a\u015famaz<\/strong>.<\/li>\n<li>Vize i\u015flemi olmadan \u00f6deme yap\u0131lamaz.<\/li>\n<li>\u0130lave ihtiya\u00e7lar i\u00e7in\u00a0<strong>Tablo 510<\/strong>\u00a0kullan\u0131l\u0131r.<\/li>\n<\/ul>\n<p><strong>Fazla \u00c7al\u0131\u015fma<\/strong><\/p>\n<ul>\n<li>Fazla \u00e7al\u0131\u015fma tavan\u0131 y\u00f6netim kurulu taraf\u0131ndan da\u011f\u0131t\u0131l\u0131r.<\/li>\n<li>5 i\u015f g\u00fcn\u00fc i\u00e7inde bildirim y\u00fck\u00fcml\u00fcl\u00fckleri vard\u0131r.<\/li>\n<li>Haftal\u0131k 45 saati a\u015fan t\u00fcm \u00e7al\u0131\u015fmalar\u00a0<strong>tavana dahildir<\/strong>.<\/li>\n<li>Ulusal bayram ve genel tatil g\u00fcnleri\u00a0<strong>tavana dahil de\u011fildir<\/strong>.<\/li>\n<li>2027 tavanlar\u0131n\u0131n belirlenmesi i\u00e7in\u00a0<strong>Tablo 512<\/strong>\u00a0g\u00f6nderilir.<\/li>\n<\/ul>\n<p><strong>Pozisyon \u0130ptali ve \u0130\u015f Akdi Feshi<\/strong><\/p>\n<ul>\n<li>Bildirimler\u00a0<strong>31\/8\/2026<\/strong>\u2018ya kadar yap\u0131l\u0131r.<\/li>\n<li>Fesihlere ili\u015fkin ayr\u0131nt\u0131l\u0131 rapor y\u0131l bitimini izleyen\u00a0<strong>30 g\u00fcn i\u00e7inde<\/strong>\u00a0g\u00f6nderilir.<\/li>\n<\/ul>\n<p><strong>H\u0130ZMET ALIMI<\/strong><\/p>\n<p><strong>Genel Esaslar<\/strong><\/p>\n<ul>\n<li>Hizmet al\u0131mlar\u0131 kamu ihale mevzuat\u0131na uygun yap\u0131l\u0131r.<\/li>\n<li>\u00c7ok y\u0131ll\u0131 hizmet al\u0131m\u0131 yap\u0131labilir.<\/li>\n<li>2026\u20132028 hizmet al\u0131m tavanlar\u0131 belirlenmi\u015f form\u00fcllere g\u00f6re hesaplan\u0131r.<\/li>\n<li>Y\u00f6netim kurulu gerek\u00e7eli durumlarda tavan\u0131\u00a0<strong>%15 art\u0131rabilir<\/strong>.<\/li>\n<\/ul>\n<p><strong>Personel \u00c7al\u0131\u015ft\u0131r\u0131lmas\u0131na Dayal\u0131 Hizmet Al\u0131m\u0131<\/strong><\/p>\n<ul>\n<li>2026 i\u00e7in personel say\u0131s\u0131 ortalama form\u00fcl\u00fc ile hesaplan\u0131r.<\/li>\n<li>2027\u20132028 tavanlar\u0131\u00a0<strong>de\u011fi\u015ftirilemez<\/strong>; a\u015f\u0131m i\u00e7in Bakanl\u0131k izni gerekir.<\/li>\n<\/ul>\n<p><strong>\u0130lave Hizmet Al\u0131m\u0131<\/strong><\/p>\n<ul>\n<li>Yeni tesisler, kapasite art\u0131\u015f\u0131, faaliyet geni\u015flemesi gibi nedenlerle yap\u0131labilir.<\/li>\n<li>Ba\u015fvurular\u00a0<strong>Tablo 503<\/strong>\u00a0ile yap\u0131l\u0131r.<\/li>\n<li>Y\u0131lda\u00a0<strong>en fazla iki kez<\/strong>\u00a0talep yap\u0131labilir.<\/li>\n<\/ul>\n<p><strong>Hizmet Al\u0131mlar\u0131n\u0131n Raporlanmas\u0131<\/strong><\/p>\n<ul>\n<li>Y\u0131ll\u0131k de\u011ferlendirme i\u00e7in\u00a0<strong>Tablo 509<\/strong>\u00a0g\u00f6nderilir.<\/li>\n<li>Her hizmete ili\u015fkin detayl\u0131 bir istihdam raporu haz\u0131rlan\u0131r.<\/li>\n<\/ul>\n<p><strong>Kamu Te\u015febb\u00fcsleri Aras\u0131 Devirler (Madde 14)<\/strong><\/p>\n<ul>\n<li>Hizmet al\u0131m tavan\u0131 ve fazla \u00e7al\u0131\u015fma izinleri protokol ile da\u011f\u0131t\u0131l\u0131r.<\/li>\n<\/ul>\n<p><strong>MAL\u0130 H\u00dcK\u00dcMLER<\/strong><\/p>\n<p><strong>\u0130\u015fletme B\u00fct\u00e7esi<\/strong><\/p>\n<ul>\n<li>K\u0130T\u2019ler b\u00fct\u00e7elerini Programda verilen\u00a0<strong>hedef ve tavanlara uygun<\/strong>\u00a0olu\u015fturur.<\/li>\n<\/ul>\n<p><strong>Ticari Banka Kredileri<\/strong><\/p>\n<ul>\n<li>\u00d6nce gider azalt\u0131c\u0131 tedbirler uygulan\u0131r; zorunlu h\u00e2lde kredi kullan\u0131labilir.<\/li>\n<li>Y\u00f6netim kurulu sorumludur.<\/li>\n<li>Kullan\u0131lan kredi bilgisi\u00a0<strong>Tablo 504<\/strong>\u00a0ile 5 g\u00fcn i\u00e7inde bildirilir.<\/li>\n<\/ul>\n<p><strong>Temett\u00fc \u00d6demeleri<\/strong><\/p>\n<ul>\n<li>Hazineye aktar\u0131lmas\u0131 gereken temett\u00fcler\u00a0<strong>Tablo 505<\/strong>\u00a0ile bildirilir.<\/li>\n<li>Da\u011f\u0131t\u0131labilir k\u00e2r, Bakanl\u0131\u011fa bor\u00e7 kaydedilmez;\u00a0<strong>ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131nda tutulur<\/strong>.<\/li>\n<\/ul>\n<p><strong>\u0130ZLEME ve \u015eEFFALIK<\/strong><\/p>\n<p><strong>\u0130zleme<\/strong><\/p>\n<ul>\n<li>K\u0130T\u2019ler t\u00fcm verileri zaman\u0131nda ve eksiksiz olarak Bakanl\u0131\u011fa g\u00f6nderir.<\/li>\n<li>K\u0130V\u0130 sistemi \u00fczerinden tablolar doldurulur ve takip edilir.<\/li>\n<li>Eksik bilgiler tabloyu\u00a0<strong>ge\u00e7ersiz<\/strong>\u00a0k\u0131lar.<\/li>\n<li>At\u0131l gayrimenkuller\u00a0<strong>30\/6\/2026<\/strong>\u2018ya kadar Tablo 507 ile bildirilir.<\/li>\n<li>Mevzuat taslaklar\u0131 g\u00f6nderilmeden\u00a0<strong>1 hafta \u00f6nce<\/strong>\u00a0Bakanl\u0131\u011fa bildirilir.<\/li>\n<\/ul>\n<p><strong>Bilgi Sistemleri<\/strong><\/p>\n<ul>\n<li>G\u00fcncel, do\u011fru veri \u00fcretecek muhasebe ve bilgi sistemleri kurulmal\u0131d\u0131r.<\/li>\n<li>ERP projeleri\u00a0<strong>tasarruf tedbirlerinden muaft\u0131r<\/strong>.<\/li>\n<\/ul>\n<p><strong>\u00c7E\u015e\u0130TL\u0130 H\u00dcK\u00dcMLER<\/strong><\/p>\n<p><strong>\u00a0Kurumsal Verilerin Yay\u0131mlanmas\u0131<\/strong><\/p>\n<ul>\n<li>2025 faaliyet raporlar\u0131\u00a0<strong>31\/5\/2026<\/strong>\u2018ya kadar yay\u0131mlan\u0131r.<\/li>\n<li>2025 sekt\u00f6r raporlar\u0131 ayn\u0131 tarihe kadar Bakanl\u0131\u011fa sunulur.<\/li>\n<\/ul>\n<p><strong>Ba\u011fl\u0131 Ortakl\u0131k ve \u0130\u015ftirak Bilgileri<\/strong><\/p>\n<ul>\n<li>T\u00fcm bilan\u00e7o, gelir tablosu, nakit ak\u0131\u015f\u0131 vb. raporlar\u00a0<strong>31\/5\/2026<\/strong>\u2018ya kadar g\u00f6nderilir.<\/li>\n<li>Sermaye\/bor\u00e7 aktar\u0131m\u0131 yap\u0131ld\u0131\u011f\u0131nda\u00a0<strong>5 g\u00fcn i\u00e7inde<\/strong>\u00a0bildirim yap\u0131l\u0131r.<\/li>\n<\/ul>\n<p><strong>Yetki<\/strong><\/p>\n<ul>\n<li>Bakanl\u0131k, tebli\u011fin uygulanmas\u0131nda:\n<ul>\n<li>Tavanlar\u0131 de\u011fi\u015ftirme,<\/li>\n<li>\u00d6zel durumlar\u0131 de\u011ferlendirme,<\/li>\n<li>Teredd\u00fctleri giderme<br \/>\nkonusunda\u00a0<strong>geni\u015f yetkiye sahiptir<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Y\u00fcr\u00fcrl\u00fck (Madde 23\u201324)<\/strong><\/p>\n<ul>\n<li>Baz\u0131 maddeler\u00a0<strong>yay\u0131m\u0131 tarihinde<\/strong>, di\u011ferleri\u00a0<strong>1\/1\/2026\u2019da<\/strong>\u00a0y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/li>\n<li>Tebli\u011f h\u00fck\u00fcmlerini\u00a0<strong>Hazine ve Maliye Bakan\u0131<\/strong>\u00a0y\u00fcr\u00fct\u00fcr.<\/li>\n<\/ul>\n<p><strong>\u00d6ZETLE:<\/strong><\/p>\n<p>Tebli\u011f; K\u0130T\u2019ler ve kamuya ait i\u015fletmelerin\u00a0<strong>personel al\u0131mlar\u0131, hizmet al\u0131mlar\u0131, fazla mesai, ge\u00e7ici i\u015f\u00e7i istihdam\u0131, b\u00fct\u00e7e y\u00f6netimi, temett\u00fc \u00f6demeleri, ticari kredi kullan\u0131m\u0131, raporlama y\u00fck\u00fcml\u00fcl\u00fckleri ve \u015feffafl\u0131k uygulamalar\u0131n\u0131<\/strong>\u00a0ayr\u0131nt\u0131l\u0131 \u015fekilde d\u00fczenler. T\u00fcm s\u00fcre\u00e7lerde\u00a0<strong>Bakanl\u0131k izni, belirlenmi\u015f tavanlar ve K\u0130V\u0130 sistemi<\/strong>\u00a0temel ara\u00e7lard\u0131r. Y\u00f6netim kurullar\u0131n\u0131n sorumlulu\u011fu art\u0131r\u0131lm\u0131\u015f, raporlama ve bilgi sistemleri g\u00fc\u00e7lendirilmi\u015f, mali disiplin ve \u015feffafl\u0131k esas al\u0131nm\u0131\u015ft\u0131r.<\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\"><strong>B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/div>\n<\/div>\n<p><strong>Ba\u015flang\u0131\u00e7 H\u00fck\u00fcmleri<\/strong><\/p>\n<p><strong>Ama\u00e7 ve kapsam<\/strong><\/p>\n<p><strong>MADDE 1-\u00a0<\/strong>(1) Bu Tebli\u011fin amac\u0131,\u00a017\/10\/2025\u00a0tarihli ve 10501 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 eki Kararda belirtilen h\u00fck\u00fcmlerin uygulanmas\u0131 amac\u0131yla izlenecek usul ve esaslar ile istenecek bilgi ve belgelerin mahiyetini belirlemektir.<\/p>\n<p>(2) Bu Tebli\u011f,\u00a08\/6\/1984\u00a0tarihli ve 233 say\u0131l\u0131 Kamu \u0130ktisadi Te\u015febb\u00fcsleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnameye tabi kamu iktisadi te\u015febb\u00fcsleri ile ba\u011fl\u0131 ortakl\u0131klar\u0131 ve 24\/11\/1994 tarihli ve 4046 say\u0131l\u0131 \u00d6zelle\u015ftirme Uygulamalar\u0131 Hakk\u0131nda Kanuna tabi olup sermayesinin %50\u2019sinden fazlas\u0131 kamuya ait olan kurulu\u015flar\u0131 kapsar.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_3_host\">(3) Sermayesinin %50\u2019sinden fazlas\u0131 do\u011frudan veya dolayl\u0131 olarak kamuya ait olan, kamu kontrol\u00fcnde olan veya Say\u0131\u015ftayca denetlenen ikinci f\u0131kra kapsam\u0131 d\u0131\u015f\u0131ndaki di\u011fer i\u015fletmeler, bu Tebli\u011fin sadece 18 inci, 19 uncu ve 20 nci maddelerine tabi olup 9\/3\/2021 tarihli ve 31418 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Kamu \u0130\u015fletmelerinin Faaliyetlerinin \u0130zlenmesi ve Raporlanmas\u0131na Dair Tebli\u011fde yer alan hususlar \u00e7er\u00e7evesinde hareket ederler.<\/div>\n<p><\/ins><\/div>\n<p>(4) Bu maddenin ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131 kapsam\u0131ndaki kurulu\u015flar EK-1\u2019de yer almaktad\u0131r.<\/p>\n<p><strong>Dayanak<\/strong><\/p>\n<p><strong>MADDE 2-\u00a0<\/strong>(1) Bu Tebli\u011f,\u00a017\/10\/2025\u00a0tarihli ve 10501 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 eki Karar\u0131n 34 \u00fcnc\u00fc maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Tan\u0131mlar<\/strong><\/p>\n<p><strong>MADDE 3-\u00a0<\/strong>(1) Bu Tebli\u011fde ge\u00e7en;<\/p>\n<p>a) Ba\u011fl\u0131 ortakl\u0131k: 233 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 58 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 ile\u00a018\/4\/2001\u00a0tarihli ve 4646 say\u0131l\u0131 Do\u011fal Gaz Piyasas\u0131 Kanununun ek 1 inci maddesi kapsam\u0131nda kurulanlar hari\u00e7 olmak \u00fczere sermayesinin %50\u2019sinden fazlas\u0131 kamu iktisadi te\u015febb\u00fcs\u00fcne ait olan i\u015fletme veya i\u015fletmeler toplulu\u011fundan olu\u015fan anonim \u015firketleri,<\/p>\n<p>b) Bakanl\u0131k: Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131,<\/p>\n<p>c) Kamu iktisadi te\u015febb\u00fcs\u00fc: 233 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnameye tabi iktisadi devlet te\u015fekk\u00fcl\u00fc ile kamu iktisadi kurulu\u015flar\u0131n\u0131,<\/p>\n<p>\u00e7) Kamu i\u015fletmesi: 1 inci madde kapsam\u0131na giren i\u015fletmeleri,<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_4_host\">d) Kamu kontrol\u00fc: Sermayenin do\u011frudan veya dolayl\u0131 olarak tek ba\u015f\u0131na veya birlikte yar\u0131s\u0131ndan fazlas\u0131n\u0131n ve\/veya oy hakk\u0131n\u0131n yar\u0131s\u0131ndan fazlas\u0131n\u0131n ve\/veya y\u00f6netim kurulu \u00fcyelerinin yar\u0131s\u0131ndan fazlas\u0131n\u0131n aday g\u00f6sterme veya atama hakk\u0131n\u0131n ve\/veya i\u015fletmelerin mali politikalar\u0131n\u0131n ve faaliyetlerinin y\u00f6netilmesi g\u00fcc\u00fcn\u00fcn do\u011frudan veya dolayl\u0131 olarak devlete ait olmas\u0131n\u0131,<\/div>\n<p><\/ins><\/div>\n<p>e) Kamu te\u015febb\u00fcs\u00fc: 1 inci maddenin ikinci f\u0131kras\u0131 kapsam\u0131na giren i\u015fletmeleri,<\/p>\n<p>f) Karar:\u00a017\/10\/2025\u00a0tarihli ve 10501 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 eki Karar\u0131,<\/p>\n<p>g) K\u0130V\u0130 sistemi: Kamu i\u015fletmeleri veri izleme sistemini,<\/p>\n<p>\u011f) \u00d6\u0130B: \u00d6zelle\u015ftirme \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131,<\/p>\n<p>h) Program: Karar\u0131n ekinde yer alan tablodaki mali hedefler ile Bakanl\u0131k taraf\u0131ndan bu hedefler dikkate al\u0131narak kamu te\u015febb\u00fcslerine g\u00f6nderilen 2026 y\u0131l\u0131 mali b\u00fcy\u00fckl\u00fcklerini,<\/p>\n<p>ifade\u00a0eder.<\/p>\n<p><strong>\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n<p><strong>\u0130stihdam ve Hizmet Al\u0131mlar\u0131<\/strong><\/p>\n<p><strong>A\u00e7\u0131ktan ve naklen atama<\/strong><\/p>\n<p><strong>MADDE 4-\u00a0<\/strong>(1) Karar\u0131n 4 \u00fcnc\u00fc maddesi uyar\u0131nca, 2025 y\u0131l\u0131nda ayr\u0131lan personel say\u0131s\u0131 belirlenirken, emeklilik, istifa, kurum d\u0131\u015f\u0131 nakil, \u00f6l\u00fcm ve i\u015f akdi feshi yoluyla ayr\u0131lanlar dikkate al\u0131n\u0131r. Askerlik, kurum i\u00e7i nakil, stat\u00fc de\u011fi\u015fikli\u011fi, profesyonel sendikac\u0131 olarak kamu te\u015febb\u00fcslerinden ayr\u0131lan personel, 4046 say\u0131l\u0131 Kanunun 22\u00a0nci\u00a0maddesi \u00e7er\u00e7evesinde istihdam fazlas\u0131 olarak bildirilen personel ve\u00a017\/10\/2024\u00a0tarihli ve 9043 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 eki Karar kapsam\u0131nda i\u015fe al\u0131nd\u0131ktan sonra 2025 y\u0131l\u0131 i\u00e7inde ayr\u0131lan personel ile ge\u00e7ici i\u015f\u00e7ilere ili\u015fkin personel hareketleri hesaplamada dikkate al\u0131nmaz.<\/p>\n<p>(2) Kamu iktisadi te\u015febb\u00fcsleri ve ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n Karar\u0131n 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 kapsam\u0131ndaki personel atama i\u015flemleri Bakanl\u0131\u011f\u0131n uygun g\u00f6r\u00fc\u015f\u00fcne tabidir. S\u00f6z konusu kamu te\u015febb\u00fcsleri, EK-2\u2019de yer alan Tablo 500: Personel Talep Formunu doldurarak taleplerini gerek\u00e7eleriyle Bakanl\u0131\u011fa iletir ve gerekli izni ald\u0131ktan sonra i\u015flemlerini tekemm\u00fcl ettirir. Personel Talep Formunu g\u00f6ndermeyen kamu te\u015febb\u00fcslerinin talepleri dikkate al\u0131nmaz. Bu f\u0131kra kapsam\u0131ndaki atama izinleri, Bakanl\u0131ktan y\u0131lda en \u00e7ok iki kez talep edilebilir.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_5_host\">(3) Karar\u0131n 4 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131ndaki istisnalar \u00e7er\u00e7evesinde emekli personel istihdam edilmesi durumunda 21\/4\/2005 tarihli ve 5335 say\u0131l\u0131 Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun 30 uncu maddesi do\u011frultusunda hareket edilir. Bu kapsamda yap\u0131lacak emekli personel atamalar\u0131ndan 3 say\u0131l\u0131 \u00dcst Kademe Kamu Y\u00f6neticileri ile Kamu Kurum ve Kurulu\u015flar\u0131nda Atama Us\u00fbllerine Dair Cumhurba\u015fkanl\u0131\u011f\u0131 Kararnamesinin eki (I) ve (II) say\u0131l\u0131 cetvellerde yer alan kadro, pozisyon ve g\u00f6revlere yap\u0131lan atamalar Kararda belirtilen s\u0131n\u0131rlamalara tabi de\u011fildir.<\/div>\n<p><\/ins><\/div>\n<p>(4) \u0130stihdama ili\u015fkin Kararda belirtilen konularda, kamu te\u015febb\u00fcs\u00fc y\u00f6netim kuruluna gerekli atamalar\u0131n yap\u0131lmamas\u0131 nedeniyle toplant\u0131 yeter say\u0131s\u0131 bulunmayan kamu te\u015febb\u00fcsleri hari\u00e7 olmak \u00fczere, Kararda belirtilen s\u0131n\u0131rlamalar dikkate al\u0131narak, karar almaya yaln\u0131zca kamu te\u015febb\u00fcs\u00fc y\u00f6netim kurulu yetkilidir ve bu konuda yetki devri yap\u0131lamaz. Kamu te\u015febb\u00fcs\u00fc y\u00f6netim kurulu bu konu ile ilgili gereken tedbirleri almakla y\u00fck\u00fcml\u00fcd\u00fcr.\u00a022\/1\/1990\u00a0tarihli ve 399 say\u0131l\u0131 Kamu \u0130ktisadi Te\u015febb\u00fcsleri Personel Rejiminin D\u00fczenlenmesi ve 233 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin Baz\u0131 Maddelerinin Y\u00fcr\u00fcrl\u00fckten Kald\u0131r\u0131lmas\u0131na Dair Kanun H\u00fckm\u00fcnde Kararnamede belirtilen yetki d\u0131\u015f\u0131nda, ilgili Bakanl\u0131klar bu konuda Karar\u0131 k\u0131s\u0131tlay\u0131c\u0131 hi\u00e7bir i\u015flem tesis edemez.<\/p>\n<p>(5) Bakanl\u0131k taraf\u0131ndan verilen personel izinlerine ili\u015fkin olarak yap\u0131lacak personel atamalar\u0131,\u00a0\u00fcnvan, stat\u00fc, say\u0131, g\u00f6rev yeri ve \u00f6\u011frenim durumu de\u011fi\u015ftirilmeden yap\u0131l\u0131r. S\u00f6z konusu unsurlarda de\u011fi\u015fiklik ihtiyac\u0131 olmas\u0131 durumunda Bakanl\u0131ktan izin talep edilir. Bu kapsamdaki de\u011fi\u015fiklikler, Bakanl\u0131ktan y\u0131lda en \u00e7ok iki kez talep edilebilir.<\/p>\n<p><strong>\u0130lave atamalar<\/strong><\/p>\n<p><strong>MADDE 5-\u00a0<\/strong>(1) Karar\u0131n 5 inci maddesinin birinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralar\u0131 kapsam\u0131nda ilave personel atama talebinde bulunacak kamu te\u015febb\u00fcsleri, EK-2\u2019de yer alan Tablo 500: Personel Talep Formunu doldurarak ilave personel atamalar\u0131n\u0131n gerek\u00e7elerini ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0bildirir. Personel Talep Formunu g\u00f6ndermeyen kamu te\u015febb\u00fcslerinin talepleri dikkate al\u0131nmaz. Bu kapsamdaki atama talepleri Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0y\u0131l i\u00e7inde en fazla iki defa g\u00f6nderilebilir.<\/p>\n<p>(2) Karar\u0131n 5 inci maddesinin ikinci f\u0131kras\u0131 kapsam\u0131nda yap\u0131lacak talepler ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0iletilir. Bu kapsamda yap\u0131lacak personel talepleri i\u00e7in g\u00f6nderilecek yaz\u0131 ise asgari olarak a\u015fa\u011f\u0131daki bilgileri i\u00e7erir:<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_6_host\">a) \u0130lgili mevzuat\u0131 uyar\u0131nca uygun g\u00f6r\u00fclen yat\u0131r\u0131mlar kapsam\u0131nda kurulan tesis veya i\u015fletme birimi hakk\u0131nda bilgiler.<\/div>\n<p><\/ins><\/div>\n<p>b) Tesis veya i\u015fletme biriminin devreye girece\u011fi tarih ile deneme \u00fcretimine ba\u015flayaca\u011f\u0131 tarih.<\/p>\n<p>c) \u0130lgili yat\u0131r\u0131m\u0131n ayr\u0131nt\u0131l\u0131 fizibilite raporunda istihdam\u0131 \u00f6ng\u00f6r\u00fclen personel say\u0131s\u0131 ve\u00a0\u00fcnvan\u0131\u00a0ile bu personelden te\u015febb\u00fcs\u00e7e daimi olarak istihdam edilecek ve y\u00fcklenici firma arac\u0131l\u0131\u011f\u0131yla \u00e7al\u0131\u015ft\u0131r\u0131lacak personelin da\u011f\u0131l\u0131m\u0131.<\/p>\n<p>\u00e7) Bu kapsamda daha \u00f6nce hizmet al\u0131m\u0131 yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131na ili\u015fkin bilgi.<\/p>\n<p>(3) Karar\u0131n 5 inci maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda ilave personel talebinde bulunulmas\u0131 halinde personel say\u0131s\u0131 hesaplamas\u0131nda k\u00fcsuratlar a\u015fa\u011f\u0131 yuvarlan\u0131r.<\/p>\n<p>(4) \u0130lave personel atama taleplerinin de\u011ferlendirilmesi esnas\u0131nda, hizmet al\u0131m\u0131 yoluyla \u00e7al\u0131\u015ft\u0131r\u0131lan personelin say\u0131s\u0131n\u0131n azalt\u0131lmas\u0131na y\u00f6nelik taleplere \u00f6ncelik verilir.<\/p>\n<p><strong>Zorunlu istihdam<\/strong><\/p>\n<p><strong>MADDE 6-\u00a0<\/strong>(1) Kamu te\u015febb\u00fcsleri, Karar\u0131n 6\u00a0nc\u0131\u00a0maddesi kapsam\u0131nda yap\u0131lan atamalar hakk\u0131nda gerek\u00e7esi ile birlikte otuz g\u00fcn i\u00e7inde ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0bilgi verir.<\/p>\n<p><strong>S\u0131navlar<\/strong><\/p>\n<p><strong>MADDE 7-\u00a0<\/strong>(1)\u00a01\/1\/2026\u00a0tarihinden sonra s\u00f6zle\u015fmeli personel pozisyonlar\u0131na atanan personel, i\u015fe ba\u015flama tarihinden itibaren 3 y\u0131l ge\u00e7medik\u00e7e halen g\u00f6rev yapt\u0131klar\u0131 kurulu\u015flara ve di\u011fer kamu kurum ve kurulu\u015flar\u0131na atanamazlar.\u00a0Kamu te\u015febb\u00fcslerinde s\u00f6zle\u015fmeli personel pozisyonlar\u0131na atananlar, sadece mesle\u011fe \u00f6zel yar\u0131\u015fma s\u0131nav\u0131 ile yard\u0131mc\u0131 olarak girilen kadrolar (\u00f6rne\u011fin m\u00fcfetti\u015f yard\u0131mc\u0131l\u0131\u011f\u0131, uzman yard\u0131mc\u0131l\u0131\u011f\u0131 gibi kadrolar) ile bulunulan pozisyondan farkl\u0131 ve \u00f6\u011frenim durumu itibar\u0131yla ihraz ettikleri\u00a0\u00fcnvanl\u0131\u00a0kadro ve pozisyonlara (\u00f6rne\u011fin memur\u00a0\u00fcnvanl\u0131\u00a0pozisyona atanm\u0131\u015f personelin m\u00fchendis\u00a0\u00fcnvanl\u0131\u00a0bir kadro veya pozisyona atanmas\u0131) atanabilir.<\/p>\n<p>(2) Karar\u0131n 7\u00a0nci\u00a0maddesinin ikinci f\u0131kras\u0131 kapsam\u0131nda yap\u0131lacak atamalar i\u00e7in 2025 y\u0131l\u0131nda Bakanl\u0131ktan uygun g\u00f6r\u00fc\u015f al\u0131nan, ancak s\u0131nav ve\/veya atama i\u015flemlerine y\u00f6nelik olarak gerekli i\u015flemlere ba\u015fland\u0131\u011f\u0131 halde sonu\u00e7land\u0131r\u0131lamayan personel atama izinleri, 2025 y\u0131l\u0131nda ilave bir izne ihtiya\u00e7 bulunmaks\u0131z\u0131n kullan\u0131labilir. Atamas\u0131 yap\u0131ld\u0131\u011f\u0131 halde herhangi bir nedenle g\u00f6revine ba\u015flamayan ki\u015filer i\u00e7in verilen atama izinleri de bu kapsamda de\u011ferlendirilir. Karar\u0131n 7\u00a0nci\u00a0maddesinin ikinci f\u0131kras\u0131 kapsam\u0131nda yap\u0131lan atamalarda kamu te\u015febb\u00fcs\u00fc taraf\u0131ndan en ge\u00e7 otuz g\u00fcn i\u00e7inde atama say\u0131lar\u0131n\u0131,\u00a0\u00fcnvanlar\u0131n\u0131\u00a0ve pozisyonlar\u0131n\u0131, atamaya ili\u015fkin mevzuat bilgisini i\u00e7eren resmi yaz\u0131 ile Bakanl\u0131\u011fa bilgi sunulur.<\/p>\n<p>(3) Karar\u0131n 7\u00a0nci\u00a0maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda yap\u0131lmas\u0131 planlanan personel al\u0131mlar\u0131nda, kamu te\u015febb\u00fcsleri istihdam garantili kurs kapsam\u0131nda stat\u00fc ve\u00a0\u00fcnvan\u00a0belirtilerek ka\u00e7 ki\u015finin al\u0131nmas\u0131n\u0131n planland\u0131\u011f\u0131, planlanan kursun ba\u015flang\u0131\u00e7 ve biti\u015f tarihleri, kursiyerlerden y\u00fczde ka\u00e7\u0131 i\u00e7in istihdam sa\u011flanaca\u011f\u0131 gibi bilgiler ile birlikte T\u00fcrkiye \u0130\u015f Kurumu ile kar\u015f\u0131l\u0131kl\u0131 mutabakata ili\u015fkin tasla\u011f\u0131 (yaz\u0131\u015fma, toplant\u0131 tutana\u011f\u0131 ve mutabakat zapt\u0131 gibi) Bakanl\u0131\u011fa iletir.\u00a0Kamu te\u015febb\u00fcsleri, Bakanl\u0131\u011f\u0131n uygun g\u00f6r\u00fc\u015f\u00fcn\u00fc m\u00fcteakip T\u00fcrkiye \u0130\u015f Kurumu taraf\u0131ndan d\u00fczenlenecek istihdam garantili e\u011fitimler vas\u0131tas\u0131yla personel temin edebilir. Karar\u0131n 7\u00a0nci\u00a0maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda yap\u0131lan al\u0131mlarda kamu te\u015febb\u00fcs\u00fc taraf\u0131ndan en ge\u00e7 otuz g\u00fcn i\u00e7inde al\u0131m say\u0131lar\u0131n\u0131,\u00a0\u00fcnvan\u00a0ve pozisyonlar\u0131n\u0131 i\u00e7eren resmi yaz\u0131 ile Bakanl\u0131\u011fa bilgi sunulur.<\/p>\n<p><strong>Ge\u00e7ici i\u015f\u00e7iler<\/strong><\/p>\n<p><strong>MADDE 8-\u00a0<\/strong>(1) Kamu te\u015febb\u00fcsleri,\u00a01\/1\/2026\u00a0tarihinden itibaren 2026 y\u0131l\u0131nda \u00e7al\u0131\u015ft\u0131racaklar\u0131 ge\u00e7ici i\u015f\u00e7ilerin toplam adam\/ay s\u00fcresini, Karar\u0131n 25 inci maddesi \u00e7er\u00e7evesinde Bakanl\u0131k\u00e7a bildirilen tavan\u0131 a\u015fmayacak \u015fekilde, y\u0131l i\u00e7inde askerden d\u00f6necekleri de dikkate alarak Cumhurba\u015fkanl\u0131\u011f\u0131 Genel Sekreterli\u011fine vize ettirir.<\/p>\n<p>(2) Usul\u00fcne uygun vize edilen cetvellerin bir \u00f6rne\u011fi Cumhurba\u015fkanl\u0131\u011f\u0131 Genel Sekreterli\u011fince ilgili kamu te\u015febb\u00fcs\u00fcne, Say\u0131\u015ftay Ba\u015fkanl\u0131\u011f\u0131na, ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0g\u00f6nderilir. Bu vize i\u015flemi yap\u0131lmaks\u0131z\u0131n ilgili personele \u00f6deme yap\u0131lamaz. \u00dc\u00e7\u00fcnc\u00fc f\u0131kra kapsam\u0131nda Bakanl\u0131k\u00e7a verilen ilave izinlerde ve kurulu\u015fun ba\u011fl\u0131 veya ilgili oldu\u011fu Bakanl\u0131k taraf\u0131ndan ge\u00e7ici i\u015f\u00e7ilerin \u00e7al\u0131\u015fma s\u00fcrelerinin uzat\u0131lmas\u0131 durumunda da ayn\u0131 usul uygulan\u0131r.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_7_host\">(3) Karar\u0131n 9 uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 \u00e7er\u00e7evesinde ilave ge\u00e7ici i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131na ihtiya\u00e7 duyulmas\u0131 durumunda kamu te\u015febb\u00fcsleri EK-3\u2019te yer alan Tablo 510: \u0130lave Ge\u00e7ici \u0130\u015f\u00e7i Talep Formunu doldurarak ilgisine g\u00f6re Bakanl\u0131\u011fa veya \u00d6\u0130B\u2019ye ba\u015fvurur. Bu kapsamda yap\u0131lacak talepler ilgisine g\u00f6re Bakanl\u0131\u011fa veya \u00d6\u0130B\u2019ye y\u0131l i\u00e7inde en fazla iki defa g\u00f6nderilir.<\/div>\n<p><\/ins><\/div>\n<p>(4) Kamu te\u015febb\u00fcslerince\u00a01\/1\/2027\u00a0tarihinden itibaren 2027 y\u0131l\u0131nda \u00e7al\u0131\u015ft\u0131racaklar\u0131 ge\u00e7ici i\u015f\u00e7ilerin toplam adam\/ay s\u00fcresine ili\u015fkin tavan\u0131n Bakanl\u0131k\u00e7a belirlenebilmesi amac\u0131yla EK-4\u2019te yer alan Tablo 501: Ge\u00e7ici \u0130\u015f\u00e7i Talep Formu te\u015febb\u00fcsler taraf\u0131ndan doldurularak K\u0130V\u0130 sisteminde belirlenen tarihe kadar Bakanl\u0131\u011fa iletilir.<\/p>\n<p><strong>Fazla \u00e7al\u0131\u015fma<\/strong><\/p>\n<p><strong>MADDE 9-\u00a0<\/strong>(1) Karar\u0131n 10 uncu maddesi \u00e7er\u00e7evesinde belirlenen toplam fazla \u00e7al\u0131\u015fma s\u00fcresini, i\u015fin gere\u011fini dikkate alarak stat\u00fcler aras\u0131nda da\u011f\u0131tma yetkisi kamu te\u015febb\u00fcs\u00fc y\u00f6netim kuruluna aittir.<\/p>\n<p>(2) Karar\u0131n 10 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131nda yap\u0131lan art\u0131\u015flar be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde gerek\u00e7eleri ile birlikte ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0bildirilir.<\/p>\n<p>(3) Karar\u0131n 10 uncu maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 \u00e7er\u00e7evesinde fazla \u00e7al\u0131\u015fma izninin yeniden belirlenmesi i\u00e7in kamu te\u015febb\u00fcsleri EK-5\u2019te yer alan Tablo 502: \u0130lave Fazla \u00c7al\u0131\u015fma Talep Formu ile ayr\u0131nt\u0131l\u0131 analiz ve gerek\u00e7eleriyle ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0ba\u015fvurur.<\/p>\n<p>(4) Kararda bahsi ge\u00e7en fazla \u00e7al\u0131\u015fma izni, tavana ili\u015fkin olup kamu te\u015febb\u00fcsleri fazla \u00e7al\u0131\u015fma izinlerinin kullan\u0131m\u0131nda,\u00a022\/5\/2003\u00a0tarihli ve 4857 say\u0131l\u0131 \u0130\u015f Kanununda, 399 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede ve ilgili di\u011fer mevzuatta yer alan fazla \u00e7al\u0131\u015fmaya ili\u015fkin h\u00fck\u00fcmlere uygun hareket etmekle y\u00fck\u00fcml\u00fcd\u00fcr. 4857 say\u0131l\u0131 \u0130\u015f Kanununa g\u00f6re fazla \u00e7al\u0131\u015fma, haftal\u0131k\u00a0k\u0131rkbe\u015f\u00a0saati a\u015fan \u00e7al\u0131\u015fmalard\u0131r. Hafta tatili, vardiya, n\u00f6bet veya benzeri adlar alt\u0131nda yapt\u0131r\u0131lan her t\u00fcrl\u00fc fazla \u00e7al\u0131\u015fma Karar kapsam\u0131nda belirlenen tavanlara\u00a0dahildir. Ulusal bayram ve genel tatil g\u00fcnlerinde yap\u0131lan fazla \u00e7al\u0131\u015fmalar tavana\u00a0dahil\u00a0de\u011fildir.<\/p>\n<p>(5) Toplu i\u015f s\u00f6zle\u015fmeleri kapsam\u0131nda i\u015f\u00e7ilerin fiilen i\u015fe \u00e7a\u011fr\u0131lmaks\u0131z\u0131n evde bekletildi\u011fi durumlarda, g\u00fcnl\u00fck \u00e7al\u0131\u015fma saatleri d\u00fc\u015f\u00fcld\u00fckten sonra kalan s\u00fcrenin 1\/8\u2019inin \u00e7al\u0131\u015fma s\u00fcresinden say\u0131lmas\u0131 ve bu s\u00fcrenin haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresine\u00a0dahil\u00a0edilmesi, i\u015f\u00e7inin fiilen g\u00f6reve \u00e7a\u011fr\u0131lmas\u0131 veya \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 halinde ise fiili \u00e7al\u0131\u015ft\u0131r\u0131lan s\u00fcrelerin haftal\u0131k \u00e7al\u0131\u015fma s\u00fcresine eklenmesi gerekmektedir. Bu do\u011frultuda hesaplanan s\u00fcrenin toplamda haftal\u0131k 45 saatlik \u00e7al\u0131\u015fma s\u00fcresini a\u015fmas\u0131 halinde a\u015fan k\u0131sm\u0131n\u0131n fazla \u00e7al\u0131\u015fma tavan\u0131ndan d\u00fc\u015f\u00fclmesi gerekmektedir.<\/p>\n<p>(6) Fazla \u00e7al\u0131\u015fmalar saatlik olarak hesaplan\u0131r. 2026 y\u0131l\u0131 i\u00e7in g\u00fcnl\u00fck olarak hesaplama yapan kamu te\u015febb\u00fcslerinde hafta tatilinde yap\u0131lan fazla \u00e7al\u0131\u015fmalar g\u00fcnl\u00fck \u00e7al\u0131\u015fma saati olarak hesaplan\u0131r. Kamu te\u015febb\u00fcsleri saatlik olarak hesaplamalar\u0131n yap\u0131lmas\u0131 i\u00e7in gerekli sistemlerin kurulmas\u0131 hususunda tedbirleri almakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n<p>(7) Kamu te\u015febb\u00fcslerinin 2027 y\u0131l\u0131 fazla \u00e7al\u0131\u015fma tavanlar\u0131n\u0131n belirlenebilmesi amac\u0131yla EK-6\u2019da yer alan Tablo 512: Fazla \u00c7al\u0131\u015fma Talep Formu te\u015febb\u00fcsler taraf\u0131ndan doldurularak K\u0130V\u0130 sisteminde belirlenen tarihe kadar Bakanl\u0131\u011fa iletilir.<\/p>\n<p><strong>Pozisyon iptali ve i\u015f akdi feshi<\/strong><\/p>\n<p><strong>MADDE 10-\u00a0<\/strong>(1) Karar\u0131n 11 inci maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda bildirimler,\u00a031\/8\/2026\u00a0tarihine kadar yap\u0131l\u0131r.<\/p>\n<p>(2) Karar\u0131n 11 inci maddesinin ikinci f\u0131kras\u0131 kapsam\u0131nda, i\u015f akdi fesihlerine ili\u015fkin olarak ilgili y\u0131l\u0131n bitimini izleyen otuz g\u00fcn i\u00e7inde Bakanl\u0131\u011fa detayl\u0131 bir rapor g\u00f6nderilir. S\u00f6z konusu raporda ilgili y\u0131l i\u00e7inde i\u015f akdi feshedilen ki\u015fi,\u00a0\u00fcnvan\u0131, i\u015f akdi fesih sebebi, bu kapsamda yap\u0131lan t\u00fcm \u00f6demeler ve benzeri unsurlar yer al\u0131r.<\/p>\n<p><strong>Hizmet al\u0131m\u0131<\/strong><\/p>\n<p><strong>MADDE 11-\u00a0<\/strong>(1) Hizmet al\u0131m\u0131 i\u015flemlerinin ger\u00e7ekle\u015ftirilmesi s\u0131ras\u0131nda kamu ihale mevzuat\u0131yla ilgili olu\u015fabilecek t\u00fcm soru ve sorunlar\u00a022\/8\/2009\u00a0tarihli ve 27327 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Kamu \u0130hale Genel Tebli\u011fine g\u00f6re ilgili olunan bakanl\u0131klar arac\u0131l\u0131\u011f\u0131yla Kamu \u0130hale Kurumuna iletilir. Bunun d\u0131\u015f\u0131ndaki hususlarda olu\u015fabilecek teredd\u00fctleri gidermeye Bakanl\u0131k yetkilidir.<\/p>\n<p>(2) Kamu te\u015febb\u00fcsleri, Kararda belirlenen s\u0131n\u0131rlamalar\u0131 dikkate alarak maliyetlerin d\u00fc\u015f\u00fcr\u00fclmesi ve sa\u011flanan faydan\u0131n art\u0131r\u0131lmas\u0131 amac\u0131yla izleyen y\u0131l\u0131\/y\u0131llar\u0131 kapsayan hizmet al\u0131m\u0131 yapabilir. \u00c7ok y\u0131ll\u0131 hizmet al\u0131m\u0131 yap\u0131labilmesi i\u00e7in, Program kapsam\u0131nda i\u015fletme b\u00fct\u00e7elerinin en az 2026-2028 d\u00f6nemini kapsayacak \u015fekilde haz\u0131rlanmas\u0131 gerekir. Program hedefleri ve i\u015fletme b\u00fct\u00e7esi k\u0131s\u0131tlar\u0131 d\u00e2hilinde, 2026 y\u0131l\u0131nda al\u0131nacak hizmetlerin tutar\u0131, Karar\u0131n 25 inci maddesinin birinci f\u0131kras\u0131 uyar\u0131nca Bakanl\u0131k\u00e7a bildirilecek olan tavanlar\u0131 a\u015famaz. 2027 y\u0131l\u0131 ve sonras\u0131na ili\u015fkin hizmet al\u0131m\u0131 tavanlar\u0131, 2026 y\u0131l\u0131 i\u00e7in Bakanl\u0131k\u00e7a bildirilen tavan\u0131n her y\u0131l i\u00e7in %10\u2019ar art\u0131r\u0131lmas\u0131 yoluyla hesaplan\u0131r. Bu \u015fekilde hesaplanan y\u0131llara\u00a0sari\u00a0hizmet al\u0131m tavanlar\u0131n\u0131 Karar\u0131n 14 \u00fcnc\u00fc maddesinde say\u0131lan gerek\u00e7elerin olu\u015fmas\u0131 durumunda kamu te\u015febb\u00fcs\u00fc y\u00f6netim kurulu %15 art\u0131rmaya yetkilidir. Bu \u00e7er\u00e7evedeki hesaplamalar a\u015fa\u011f\u0131daki \u015fekilde yap\u0131l\u0131r:<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"filled\"><\/p>\n<div id=\"aswift_8_host\">a) 2026 y\u0131l\u0131 hizmet al\u0131m\u0131 tavan\u0131 = Bakanl\u0131k\u00e7a bildirilecek tutar.<\/div>\n<p><\/ins><\/div>\n<p>b) 2027 y\u0131l\u0131 hizmet al\u0131m\u0131 tavan\u0131 = 2026 y\u0131l\u0131 hizmet al\u0131m\u0131 tavan\u0131 x 1,10<\/p>\n<p>c) 2028 y\u0131l\u0131 hizmet al\u0131m\u0131 tavan\u0131 = 2027 y\u0131l\u0131 hizmet al\u0131m\u0131 tavan\u0131 x 1,10<\/p>\n<p>\u00e7)\u00a0Y\u00f6netim kurulu\u00a0yetkisi dahil 2026 y\u0131l\u0131 hizmet al\u0131m\u0131 tavan\u0131 = Bakanl\u0131k\u00e7a bildirilen tavan x 1,15<\/p>\n<p>d)\u00a0Y\u00f6netim kurulu\u00a0yetkisi dahil 2027 y\u0131l\u0131 hizmet al\u0131m\u0131 tavan\u0131 = 2026 y\u0131l\u0131 hizmet al\u0131m\u0131 tavan\u0131 x 1,10 x 1,15<\/p>\n<p>e)\u00a0Y\u00f6netim kurulu\u00a0yetkisi dahil 2028 y\u0131l\u0131 hizmet al\u0131m\u0131 tavan\u0131 = 2027 y\u0131l\u0131 hizmet al\u0131m\u0131 tavan\u0131 x 1,10 x 1,15<\/p>\n<p>f) Karar\u0131n 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda 2026 y\u0131l\u0131 hizmet al\u0131m tavan\u0131n\u0131n ilgisine g\u00f6re Bakanl\u0131k veya \u00d6zelle\u015ftirme \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan art\u0131r\u0131lmas\u0131 durumunda 2027 ve 2028 y\u0131llar\u0131 i\u00e7in hizmet al\u0131m tavan\u0131, art\u0131r\u0131lan hizmet tavan\u0131 kullan\u0131larak bu f\u0131kran\u0131n ilgili bentlerindeki usullerle hesaplan\u0131r.<\/p>\n<p>(3) 2026 y\u0131l\u0131nda personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131na dayal\u0131 hizmet al\u0131mlar\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lacak personel say\u0131s\u0131 hesaplamalar\u0131 a\u015fa\u011f\u0131daki \u015fekilde yap\u0131l\u0131r:<\/p>\n<p>a) Y\u0131ll\u0131k Ortalama Personel Say\u0131s\u0131 = Ayl\u0131k Ortalama Personel Say\u0131lar\u0131 Toplam\u0131\/12, Ayl\u0131k Ortalama Personel Say\u0131s\u0131 = (Ay Ba\u015f\u0131 Personel Say\u0131s\u0131+Ay Sonu Personel Say\u0131s\u0131)\/2<\/p>\n<p>b) 2027 ve 2028 y\u0131llar\u0131nda personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131na dayal\u0131 hizmet al\u0131mlar\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lacak personel say\u0131s\u0131 tavan\u0131 2026 y\u0131l\u0131 i\u00e7in belirlenen tavanla ayn\u0131d\u0131r. Kamu te\u015febb\u00fcs\u00fc y\u00f6netim kurulu taraf\u0131ndan s\u00f6z konusu tavan de\u011fi\u015ftirilemez. Belirlenen tavan\u0131n \u00fczerinde personel ihtiyac\u0131 olmas\u0131 durumunda personel say\u0131s\u0131 tavan\u0131n\u0131n de\u011fi\u015ftirilmesi Bakanl\u0131\u011f\u0131n uygun g\u00f6r\u00fc\u015f\u00fcne tabidir.<\/p>\n<p>(4) Karar\u0131n 13 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 \u00e7er\u00e7evesinde \u00f6zel niteli\u011fi nedeniyle 2028 y\u0131l\u0131 sonras\u0131n\u0131 kapsayan \u00e7ok y\u0131ll\u0131 hizmet al\u0131mlar\u0131na ilgili Bakanl\u0131\u011f\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fcn al\u0131nmas\u0131n\u0131 m\u00fcteakip Bakanl\u0131k taraf\u0131ndan karar verilmesi durumunda 2028 y\u0131l\u0131 sonras\u0131 i\u00e7in hizmet al\u0131m tavan\u0131, \u00f6nceki y\u0131l\u0131n hizmet al\u0131m tavan\u0131n\u0131n %10 art\u0131r\u0131lmas\u0131 suretiyle hesaplan\u0131r.<\/p>\n<p>(5) Karar\u0131n 13 ve 14 \u00fcnc\u00fc maddeleri uyar\u0131nca, hizmet al\u0131mlar\u0131na ili\u015fkin olarak verilen izinler, 4734 say\u0131l\u0131 Kanunun ek 8 inci maddesi \u00e7er\u00e7evesinde, yeniden uygun g\u00f6r\u00fc\u015fe sunulmaks\u0131z\u0131n Bakanl\u0131k taraf\u0131ndan uygun de\u011ferlendirilmi\u015f say\u0131l\u0131r. Ancak bu \u00e7er\u00e7evede ger\u00e7ekle\u015ftirilecek hizmet al\u0131mlar\u0131na ili\u015fkin i\u015flerin ve ihalelerin 4857 say\u0131l\u0131 Kanun, 4734 say\u0131l\u0131 Kanun ve ilgili di\u011fer mevzuata uygun bir \u015fekilde ger\u00e7ekle\u015ftirilmesinden kamu te\u015febb\u00fcs\u00fc y\u00f6netim kurulu sorumludur.<\/p>\n<p>(6)\u00a08\/2\/2015\u00a0tarihli ve 29261 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Kamu \u0130hale Kanununa G\u00f6re \u0130hale Edilen Personel \u00c7al\u0131\u015ft\u0131r\u0131lmas\u0131na Dayal\u0131 Hizmet Al\u0131mlar\u0131 Kapsam\u0131nda \u0130stihdam Edilen \u0130\u015f\u00e7ilerin K\u0131dem Tazminatlar\u0131n\u0131n \u00d6denmesi Hakk\u0131nda Y\u00f6netmelik h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcklenici firma taraf\u0131ndan istihdam edilen i\u015f\u00e7ilerin k\u0131dem tazminatlar\u0131na y\u00f6nelik kamu te\u015febb\u00fcslerince ayr\u0131lan kar\u015f\u0131l\u0131k ile yap\u0131lan \u00f6deme tutarlar\u0131 Bakanl\u0131k\u00e7a bildirilen hizmet al\u0131m tavan\u0131 kapsam\u0131nda de\u011ferlendirilmez.<\/p>\n<p><strong>\u0130lave hizmet al\u0131mlar\u0131<\/strong><\/p>\n<p><strong>MADDE 12-\u00a0<\/strong>(1) Karar\u0131n 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda kamu te\u015febb\u00fcs\u00fc y\u00f6netim kurulunca ilgili y\u0131l hizmet al\u0131m\u0131 tavan\u0131n\u0131n art\u0131r\u0131lmas\u0131 halinde, konuya ili\u015fkin y\u00f6netim kurulu karar\u0131n\u0131n bir \u00f6rne\u011fi, ilgili bilgi ve belgelerle birlikte be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0g\u00f6nderilir.<\/p>\n<p>(2) Karar\u0131n 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 kapsam\u0131nda yap\u0131lacak hizmet al\u0131m\u0131 taleplerine ve personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131na dayal\u0131 hizmet al\u0131mlar\u0131nda istihdam edilecek personel say\u0131lar\u0131ndaki zorunlu durumlardaki art\u0131\u015f ihtiyac\u0131na ili\u015fkin ba\u015fvurularda, EK-7\u2019de yer alan Tablo 503: \u0130lave Hizmet Al\u0131m\u0131 Talep Formu ile asgari olarak a\u015fa\u011f\u0131daki bilgi ve belgelere yer verilir:<\/p>\n<p>a) Yap\u0131lan yat\u0131r\u0131mlar kapsam\u0131nda kurulan yeni tesis veya i\u015fletme birimi hakk\u0131nda genel bilgiler, ilgili yat\u0131r\u0131m\u0131n ayr\u0131nt\u0131l\u0131 fizibilite raporunda istihdam\u0131 \u00f6ng\u00f6r\u00fclen personel say\u0131s\u0131 ve\u00a0\u00fcnvan\u0131\u00a0ile bu personelden kamu te\u015febb\u00fcs\u00fcnce daimi olarak istihdam edilecek ve y\u00fcklenici firma arac\u0131l\u0131\u011f\u0131yla \u00e7al\u0131\u015ft\u0131r\u0131lacak personelin da\u011f\u0131l\u0131m\u0131.<\/p>\n<p>b) Tesis veya i\u015fletme birimi devir al\u0131nmas\u0131 veya yeni hizmet birimlerinin devreye girmesi durumunda yap\u0131lan taleplerde s\u00f6z konusu birimlerin devreye girece\u011fi tarih ile deneme \u00fcretimine ba\u015flayaca\u011f\u0131 tarih.<\/p>\n<p>c) Mal veya hizmet \u00fcretiminde art\u0131\u015f g\u00f6r\u00fclmesi, faaliyet alan\u0131n\u0131n geni\u015flemesi veya di\u011fer nedenlerle yap\u0131lan ilave hizmet al\u0131mlar\u0131nda, hizmet al\u0131m\u0131n\u0131n gerek\u00e7esi ile birlikte ili\u015fkili tablolar (ge\u00e7mi\u015f y\u0131llar verileri ile birlikte).<\/p>\n<p>\u00e7) Bu kapsamda daha \u00f6nce hizmet al\u0131m\u0131 yap\u0131l\u0131p yap\u0131lmad\u0131\u011f\u0131na ili\u015fkin bilgi.<\/p>\n<p>d) Hizmet al\u0131m\u0131n\u0131n niteli\u011fi ve gerek\u00e7esi.<\/p>\n<p>e) Alt da\u011f\u0131l\u0131mlar\u0131 belirtilmek suretiyle, ihalenin her bir y\u0131la isabet edecek ve s\u00f6zle\u015fme s\u00fcresince olu\u015facak toplam maliyeti.<\/p>\n<p>f) Ka\u00e7 y\u0131ll\u0131k ihaleye \u00e7\u0131k\u0131laca\u011f\u0131 ve s\u00f6zle\u015fmenin ge\u00e7erli olaca\u011f\u0131 ba\u015flang\u0131\u00e7\/biti\u015f tarihleri.<\/p>\n<p>g) Hizmet al\u0131m\u0131 kapsam\u0131nda y\u0131llar itibar\u0131yla \u00e7al\u0131\u015ft\u0131r\u0131lacak ki\u015fi say\u0131s\u0131 ve \u00e7al\u0131\u015fanlar\u0131n\u00a0\u00fcnvan\u00a0baz\u0131nda ayl\u0131k ortalama \u00fccretleri.<\/p>\n<p>(3) Bu kapsamda yap\u0131lacak talepler ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0y\u0131l i\u00e7inde en fazla iki defa g\u00f6nderilebilir.<\/p>\n<p>(4) Karar\u0131n 14 \u00fcnc\u00fc maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda yap\u0131lan hizmet al\u0131mlar\u0131na ili\u015fkin olarak be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde Bakanl\u0131\u011fa bilgi verilir.<\/p>\n<p><strong>Hizmet al\u0131mlar\u0131n\u0131n raporlanmas\u0131 ve izlenmesi<\/strong><\/p>\n<p><strong>MADDE 13-\u00a0<\/strong>(1) Kamu te\u015febb\u00fcsleri, hizmet al\u0131mlar\u0131na ili\u015fkin olarak, bir sonraki y\u0131l hizmet al\u0131m tavan\u0131n\u0131n belirlenebilmesi amac\u0131yla; EK-8\u2019de yer alan Tablo 509: Hizmet Al\u0131mlar\u0131 Bilgi Formunu K\u0130V\u0130 sisteminde belirlenen tarihe kadar Bakanl\u0131\u011fa g\u00f6nderir.<\/p>\n<p>(2) Kamu te\u015febb\u00fcsleri, hizmet al\u0131m\u0131 yoluyla \u00e7al\u0131\u015ft\u0131r\u0131lan personel i\u00e7in her bir i\u015f baz\u0131nda hizmet al\u0131m\u0131 faaliyetlerindeki istihdam konusuna y\u00f6nelik bir rapor haz\u0131rlar. Raporda asgari olarak a\u015fa\u011f\u0131daki hususlara yer verilir:<\/p>\n<p>a) \u00c7al\u0131\u015ft\u0131r\u0131lan personel say\u0131s\u0131.<\/p>\n<p>b) \u00c7al\u0131\u015ft\u0131r\u0131lan personelin\u00a0\u00fcnvan\u0131\u00a0(Hizmetin niteli\u011fi).<\/p>\n<p>c) Hizmetin s\u00fcrekli veya ge\u00e7ici olmas\u0131.<\/p>\n<p>\u00e7) Hizmetin \u00f6ng\u00f6r\u00fclen s\u00fcresi.<\/p>\n<p>d) Al\u0131nan hizmete ili\u015fkin \u00fccret\u00a0skalas\u0131.<\/p>\n<p>e) Hizmet al\u0131m\u0131n\u0131n kurulu\u015fa maliyeti.<\/p>\n<p>f) Hizmet al\u0131m\u0131n\u0131n gerek\u00e7esi.<\/p>\n<p>g) Hizmet al\u0131m\u0131 ile \u00e7al\u0131\u015ft\u0131r\u0131lan personelin say\u0131s\u0131n\u0131n azalt\u0131lmas\u0131na ve hizmet al\u0131m\u0131 s\u00fcrecinde ya\u015fanan sorunlar\u0131n giderilmesine ili\u015fkin 2025-2028 d\u00f6nemini kapsayacak \u015fekilde haz\u0131rlanacak yol haritas\u0131.<\/p>\n<p>(3) \u0130kinci f\u0131kra kapsam\u0131nda haz\u0131rlanan rapor, en ge\u00e7 Nisan ay\u0131 sonuna kadar ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0iletilir.<\/p>\n<p><strong>Kamu te\u015febb\u00fcsleri aras\u0131 devirler<\/strong><\/p>\n<p><strong>MADDE 14-\u00a0<\/strong>(1) Tesis veya birimlerin kamu te\u015febb\u00fcsleri aras\u0131nda devri durumlar\u0131nda toplam hizmet al\u0131m\u0131 harcama tavan\u0131 ile fazla \u00e7al\u0131\u015fma izninin kamu te\u015febb\u00fcsleri aras\u0131ndaki da\u011f\u0131l\u0131m\u0131, taraflarca yap\u0131lacak bir protokolle belirlenerek ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0iletilir. Anla\u015fmaya var\u0131lamamas\u0131 halinde da\u011f\u0131l\u0131m ilgisine g\u00f6re Bakanl\u0131k veya \u00d6\u0130B taraf\u0131ndan belirlenir.<\/p>\n<p><strong>\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n<p><strong>Mali H\u00fck\u00fcmler<\/strong><\/p>\n<p><strong>\u0130\u015fletme b\u00fct\u00e7esi<\/strong><\/p>\n<p><strong>MADDE 15-\u00a0<\/strong>(1) Karar\u0131n 16\u00a0nc\u0131\u00a0maddesi kapsam\u0131nda kamu te\u015febb\u00fcslerince haz\u0131rlanacak i\u015fletme b\u00fct\u00e7elerinin, Bakanl\u0131k\u00e7a kamu te\u015febb\u00fcslerine g\u00f6nderilen Programda yer alan hedef ve tavanlarla uyumlu olmas\u0131 ve i\u015fletme b\u00fct\u00e7elerinde hedef ve tavanlar\u0131 olu\u015fturan her bir kaleme detayl\u0131 olarak yer verilmesi zorunludur.<\/p>\n<p><strong>Ticari banka kredileri<\/strong><\/p>\n<p><strong>MADDE 16-\u00a0<\/strong>(1) Kamu te\u015febb\u00fcsleri, finansman ihtiyac\u0131n\u0131n olu\u015fmas\u0131 durumunda \u00f6ncelikle gelir art\u0131r\u0131c\u0131 ve gider azalt\u0131c\u0131 \u00f6nlemlere ba\u015fvurur, etkin i\u015fletme sermayesi ve sabit sermaye y\u00f6netimi i\u00e7in gerekli tedbirleri al\u0131r. Bu tedbirlerin yeterli olmamas\u0131 durumunda ve zorunlu hallerde, Program \u00e7er\u00e7evesinde tespit edilen mali b\u00fcy\u00fckl\u00fcklerle uyumlu olacak \u015fekilde bankalardan ticari kredi kullan\u0131m\u0131 d\u00e2hil di\u011fer finansman y\u00f6ntemlerine ba\u015fvurabilir.<\/p>\n<p>(2) Ticari banka kredisi kullan\u0131m\u0131na ili\u015fkin t\u00fcm sorumluluk kamu te\u015febb\u00fcs\u00fc y\u00f6netim kuruluna aittir.<\/p>\n<p>(3) Bu madde kapsam\u0131nda i\u015flem yap\u0131lmas\u0131 halinde be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde ve her hal\u00fckarda ayl\u0131k olarak EK-9\u2019da yer alan Tablo 504: Ticari Banka Kredisi Kullan\u0131m\u0131 Bilgi Formu kamu te\u015febb\u00fcslerince ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0iletilir.<\/p>\n<p><strong>Temett\u00fc \u00f6demesi ve\u00a0tahsilat\u0131<\/strong><\/p>\n<p><strong>MADDE 17-\u00a0<\/strong>(1) Kamu iktisadi te\u015febb\u00fcsleri, 233 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 36\u00a0nc\u0131\u00a0ve 37\u00a0nci\u00a0maddelerinde yer alan h\u00fck\u00fcmler \u00e7er\u00e7evesinde Hazineye aktar\u0131lmas\u0131 gereken temett\u00fc tutarlar\u0131n\u0131, EK-10\u2019da yer alan Tablo 505: Temett\u00fc Bilgi Formunu doldurarak, 2025 y\u0131l\u0131 bilan\u00e7osunun kesinle\u015fmesini m\u00fcteakip be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde resmi yaz\u0131 ile Bakanl\u0131\u011fa bildirir.<\/p>\n<p>(2) Kamu iktisadi te\u015febb\u00fcsleri, Hazine ve Maliye Bakan\u0131 taraf\u0131ndan 2025 y\u0131l\u0131 k\u00e2r beklentisi\/ger\u00e7ekle\u015fmesi ve \u00f6nceki y\u0131ldan kalan temett\u00fc bor\u00e7lar\u0131 dikkate al\u0131narak belirlenen tutarda, b\u00fct\u00e7e hedefleri dikkate al\u0131narak tespit edilen ve gerekti\u011finde revize edilebilecek olan \u00f6deme plan\u0131 do\u011frultusunda temett\u00fc \u00f6demelerini yapar. Kamu iktisadi te\u015febb\u00fcsleri, olu\u015fan da\u011f\u0131t\u0131labilir k\u00e2r tutar\u0131n\u0131 Bakanl\u0131\u011fa bor\u00e7 olarak kaydetmeyip yeni bir talimata kadar sermaye hesaplar\u0131nda yer alan ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131 hesab\u0131nda tutar.<\/p>\n<p>(3) Yedek ak\u00e7eler, varsa ge\u00e7mi\u015f y\u0131l zararlar\u0131 mahsup edildikten sonra ayr\u0131l\u0131r.<\/p>\n<p><strong>D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n<p><strong>\u0130zleme ve \u015eeffafl\u0131k<\/strong><\/p>\n<p><strong>\u0130zleme<\/strong><\/p>\n<p><strong>MADDE 18-\u00a0<\/strong>(1) Kamu i\u015fletmeleri, tabi olduklar\u0131 mevzuata g\u00f6re haz\u0131rlamakla y\u00fck\u00fcml\u00fc olduklar\u0131 veya Bakanl\u0131k\u00e7a talep edilen mali ve mali olmayan verileri talep edilen \u015fekilde ve belirtilen takvime uygun olarak Bakanl\u0131\u011fa g\u00f6nderir.<\/p>\n<p>(2) Kamu i\u015fletmeleri, Bakanl\u0131k ile aralar\u0131ndaki veri teminine ili\u015fkin ileti\u015fimi kurmak \u00fczere Bakanl\u0131\u011fa bildirmi\u015f olduklar\u0131 kurumsal grup e-posta adreslerinin i\u015flerli\u011fini sa\u011flar ve bu adreslerde tan\u0131mlanm\u0131\u015f olan personelin bilgisini g\u00fcncel tutar.<\/p>\n<p>(3) Kamu i\u015fletmeleri, e-Devlet \u00fczerinden K\u0130V\u0130 sistemine giri\u015f yaparak, istenilen tablolar\u0131 doldurmak ve s\u00f6z konusu sistemi g\u00fcnl\u00fck olarak takip ederek son geli\u015fmeleri, haberleri ve duyurular\u0131 konusuna g\u00f6re ilgili birimlere iletmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n<p>(4) Tablolardaki zorunlu alanlar eksiksiz bir bi\u00e7imde doldurulup g\u00f6nderilir. Ayr\u0131ca g\u00f6nderilen tablolarda yer alan di\u011fer kaleminin y\u00fcksek olmas\u0131 veya \u00f6nceki d\u00f6nem verilerine g\u00f6re \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015fen kalemler bulunmas\u0131 durumunda, de\u011fi\u015fimlerin nedeni detayl\u0131 bir bi\u00e7imde a\u00e7\u0131klan\u0131r. Zorunlu alanlar\u0131 ve gerekli a\u00e7\u0131klamalar\u0131 i\u00e7ermeyen tablolar eksik kabul edilir ve kamu i\u015fletmesi taraf\u0131ndan tablo veya bilgi Bakanl\u0131\u011fa iletilmemi\u015f say\u0131l\u0131r.<\/p>\n<p>(5) Kamu te\u015febb\u00fcsleri istihdam ve hizmet al\u0131m\u0131 taleplerini ayr\u0131ca resmi yaz\u0131 ile detayl\u0131 gerek\u00e7elerini belirterek Bakanl\u0131\u011fa sunar. Kamu i\u015fletmeleri, aksi bildirilmedi\u011fi takdirde, K\u0130V\u0130 sistemi \u00fczerinden doldurduklar\u0131 di\u011fer tablolar i\u00e7in ilave bir resmi yaz\u0131 g\u00f6ndermez.<\/p>\n<p>(6) Kamu i\u015fletmelerinin g\u00f6nderdikleri tablolar\u0131n en az daire ba\u015fkan\u0131 seviyesinde uygun g\u00f6r\u00fclmesi gerekir. Bu tablolar resmi evrak muamelesi g\u00f6r\u00fcr ve d\u00f6nemsel olarak Bakanl\u0131k\u00e7a tablolar\u0131n kamu i\u015fletmesi kay\u0131tlar\u0131 ile tutarl\u0131 olup olmad\u0131\u011f\u0131 denetlenebilir.<\/p>\n<p>(7) T\u00fcm kamu i\u015fletmeleri do\u011frudan mal ve hizmet \u00fcretimiyle ilgili olmayan veya at\u0131l durumda olan gayrimenkullerini tespit eder ve EK-11\u2019de yer alan Tablo 507: At\u0131l Gayrimenkul Bilgi Formunu doldurarak\u00a030\/6\/2026\u00a0tarihine kadar ilgisine g\u00f6re Bakanl\u0131k veya\u00a0\u00d6\u0130B\u2019ye\u00a0g\u00f6nderir.<\/p>\n<p>(8) Kamu i\u015fletmeleri, Y\u00f6netim Kurullar\u0131 ile ilgili olarak olu\u015fan veya talep edilen g\u00fcncel bilgileri Bakanl\u0131k\u00e7a belirlenen \u015fekilde be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde Bakanl\u0131\u011fa iletir.<\/p>\n<p>(9) Kamu te\u015febb\u00fcsleri taraf\u0131ndan haz\u0131rlanan ve\/veya kamu te\u015febb\u00fcsleri ile ilgili olan ve ilgili Bakanl\u0131\u011fa g\u00f6nderilecek mevzuat taslaklar\u0131n\u0131n, g\u00f6nderimden en az bir hafta \u00f6nce gerek\u00e7eleri ve d\u00fczenleyici etki analizi ile birlikte Bakanl\u0131\u011fa bildirilmesi zorunludur.<\/p>\n<p>(10) Karar\u0131n 23 \u00fcnc\u00fc maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 kapsam\u0131nda, kamu iktisadi te\u015febb\u00fcsleri ve ba\u011fl\u0131 ortakl\u0131klar\u0131 taraf\u0131ndan Karar\u0131n 3 \u00fcnc\u00fc maddesindeki genel ilkeler dikkate al\u0131narak belirlenen g\u00f6stergelere ilave g\u00f6stergelerin olu\u015fturulmas\u0131na ihtiya\u00e7 duyulmas\u0131 halinde a\u015fa\u011f\u0131daki hususlar dikkate al\u0131n\u0131r:<\/p>\n<p>a) \u0130\u015f birimleri merkez (genel m\u00fcd\u00fcrl\u00fck b\u00fcnyesindeki birimler ve benzeri) ve ta\u015fra (ta\u015fra te\u015fkilat\u0131 birimleri, fabrikalar, i\u015fletmeler, m\u00fcesseseler, kombinalar ve benzeri) itibar\u0131yla ayr\u0131\u00a0ayr\u0131\u00a0dikkate al\u0131n\u0131r.<\/p>\n<p>b) Verimlilik g\u00f6stergeleri belirlenirken ilgili sekt\u00f6r ve uluslararas\u0131 alanda genel kabul g\u00f6rm\u00fc\u015f verimlilik g\u00f6stergeleri de dikkate al\u0131n\u0131r.<\/p>\n<p>c) \u0130\u015f birimleri baz\u0131ndaki verimlilik g\u00f6stergeleri belirlenirken personel say\u0131s\u0131na, mal ve hizmet \u00fcretimine ili\u015fkin hususlar\u0131 i\u00e7ermesi de dikkate al\u0131n\u0131r.<\/p>\n<p><strong>Bilgi sistemleri<\/strong><\/p>\n<p><strong>MADDE 19-\u00a0<\/strong>(1) Kamu i\u015fletmeleri ayl\u0131k\u00a0bazda\u00a0ger\u00e7e\u011fe ve ihtiyaca uygun, d\u00fczenli mali ve mali olmayan her t\u00fcrl\u00fc veriyi \u00fcretebilmek ve s\u00f6z konusu verileri, belirlenen takvime uygun olarak Bakanl\u0131\u011fa iletebilmek i\u00e7in muhasebe y\u00f6netimi ve bilgi sistemini geli\u015ftirir.<\/p>\n<p>(2) Kamu i\u015fletmelerince mali i\u015fler ve muhasebe y\u00f6netim sistemlerinin gerektirdi\u011fi bilgi i\u015flem altyap\u0131lar\u0131n\u0131n iyile\u015ftirilmesi ve bu kapsamda geli\u015ftirilen kurumsal kaynak planlama projeleri tasarruf tedbirleri d\u0131\u015f\u0131nda tutulur.<\/p>\n<p><strong>BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n<p><strong>\u00c7e\u015fitli ve Son H\u00fck\u00fcmler<\/strong><\/p>\n<p><strong>Kurumsal verilerin yay\u0131mlanmas\u0131<\/strong><\/p>\n<p><strong>MADDE 20-\u00a0<\/strong>(1) \u015eeffafl\u0131\u011f\u0131n ve kamuya hesap verilebilirli\u011fin art\u0131r\u0131lmas\u0131n\u0131\u00a0teminen, kamu i\u015fletmeleri 2025 y\u0131l\u0131 faaliyet raporlar\u0131n\u0131\u00a031\/5\/2026\u00a0tarihine kadar kendi internet sitelerinde yay\u0131mlar. E\u011fer bu tarihe kadar Say\u0131\u015ftay denetimi tamamlanmam\u0131\u015fsa yay\u0131mlanan raporda bu husus belirtilir. S\u00f6z konusu faaliyet raporlar\u0131\u00a028\/8\/2012\u00a0tarihli ve 28395 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u015eirketlerin Y\u0131ll\u0131k Faaliyet Raporunun Asgari \u0130\u00e7eri\u011finin Belirlenmesi Hakk\u0131nda Y\u00f6netmelik h\u00fck\u00fcmlerine uygun olarak haz\u0131rlan\u0131r.<\/p>\n<p>(2) Kamu i\u015fletmeleri, faaliyette bulunduklar\u0131 sekt\u00f6rleri takip ederek sekt\u00f6r i\u00e7indeki yerlerini daha iyi analiz edebilmek ve etkin\u00a0sekt\u00f6rel\u00a0politikalar geli\u015ftirebilmek veya geli\u015ftirilmesine yard\u0131mc\u0131 olabilmek amac\u0131yla, 2025 Y\u0131l\u0131 Sekt\u00f6r Raporunu haz\u0131rlar. Bu raporlar\u0131n\u00a031\/5\/2026\u00a0tarihine kadar bir \u00f6rne\u011fi ilgili Bakanl\u0131k ile ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0g\u00f6nderilir. S\u00f6z konusu sekt\u00f6r raporlar\u0131 asgari a\u015fa\u011f\u0131daki konular\u0131 i\u00e7erir:<\/p>\n<p>a) D\u00fcnyada sekt\u00f6r\u00fcn g\u00f6r\u00fcn\u00fcm\u00fc.<\/p>\n<p>b) T\u00fcrkiye\u2019de sekt\u00f6r\u00fcn g\u00f6r\u00fcn\u00fcm\u00fc.<\/p>\n<p>c) Kamu i\u015fletmesinin sekt\u00f6r i\u00e7indeki yeri.<\/p>\n<p>\u00e7) Kamu i\u015fletmesinin yerli ve uluslararas\u0131 rakipleriyle veya benzer faaliyet g\u00f6steren kurulu\u015flarla kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131.<\/p>\n<p><strong>Ba\u011fl\u0131 ortakl\u0131klar, i\u015ftirakler ve yat\u0131r\u0131mlar<\/strong><\/p>\n<p><strong>MADDE 21-\u00a0<\/strong>(1) Kamu te\u015febb\u00fcsleri; kendilerinin, yurt d\u0131\u015f\u0131nda kurulmu\u015f ve yerle\u015fik oldu\u011fu \u00fclkenin mevzuat\u0131na tabi faaliyet g\u00f6steren ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n ve bunlar\u0131n i\u015ftirakleri ile 4646 say\u0131l\u0131 Kanunun ek 1 inci maddesine g\u00f6re kurulmu\u015f \u015firketlerin yurt i\u00e7inde ve\/veya yurt d\u0131\u015f\u0131nda tabi olduklar\u0131 mevzuata (T\u00fcrkiye\u2019deki mevzuatla an\u0131lan \u00fclke mevzuat\u0131 aras\u0131ndaki farklar\u0131 belirten bir notla birlikte ya da Uluslararas\u0131 Finansal Raporlama Standartlar\u0131na g\u00f6re) uygun haz\u0131rlanm\u0131\u015f 2024 ve 2025 y\u0131llar\u0131na ait;<\/p>\n<p>a) Bilan\u00e7olar\u0131n\u0131,<\/p>\n<p>b) Gelir tablolar\u0131n\u0131,<\/p>\n<p>c) Nakit ak\u0131\u015f tablolar\u0131n\u0131,<\/p>\n<p>\u00e7)\u00a0\u00d6zsermaye\u00a0de\u011fi\u015fim tablolar\u0131n\u0131 ve<\/p>\n<p>d) K\u00e2r da\u011f\u0131t\u0131m tablolar\u0131n\u0131<\/p>\n<p>31\/5\/2026\u00a0tarihine kadar Bakanl\u0131\u011fa iletir.<\/p>\n<p>(2) Kamu te\u015febb\u00fcsleri, yurt d\u0131\u015f\u0131 ve yurt i\u00e7i ba\u011fl\u0131 ortakl\u0131klar\u0131 veya i\u015ftirakleri ile 4646 say\u0131l\u0131 Kanunun ek 1 inci maddesine g\u00f6re kurulmu\u015f \u015firketlere sermaye mahiyetinde \u00f6deme yapt\u0131klar\u0131nda ve\/veya ilgili mevzuat\u0131 \u00e7er\u00e7evesinde bor\u00e7 verme durumunda be\u015f i\u015f g\u00fcn\u00fc i\u00e7inde ilgisine g\u00f6re Bakanl\u0131\u011fa veya\u00a0\u00d6\u0130B\u2019ye\u00a0bilgi verir.<\/p>\n<p><strong>Yetki<\/strong><\/p>\n<p><strong>MADDE 22-\u00a0<\/strong>(1) Bakanl\u0131k, bu Tebli\u011fin uygulanmas\u0131n\u0131\u00a0teminen\u00a0gerekli g\u00f6rd\u00fc\u011f\u00fc her t\u00fcrl\u00fc tedbiri almaya, Kararda \u00f6ng\u00f6r\u00fclen haller d\u0131\u015f\u0131nda kalan \u00f6zel durumlar\u0131 inceleyip sonu\u00e7land\u0131rmaya, mali hedefler ve tavanlar\u0131 gerekti\u011finde de\u011fi\u015ftirmeye ve Karar\u0131n uygulanmas\u0131 esnas\u0131nda olu\u015fabilecek teredd\u00fctleri gidermeye yetkilidir.<\/p>\n<p><strong>Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n<p><strong>MADDE 23-\u00a0<\/strong>(1) Bu Tebli\u011fin 1 inci, 2\u00a0nci, 3 \u00fcnc\u00fc, 4 \u00fcnc\u00fc, 11 inci, 15 inci, 22\u00a0nci\u00a0ve 23 \u00fcnc\u00fc maddeleri yay\u0131m\u0131 tarihinde, di\u011fer maddeleri ise\u00a01\/1\/2026\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>Y\u00fcr\u00fctme<\/strong><\/p>\n<p><strong>MADDE 24-\u00a0<\/strong>(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<p><strong><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251212-5-1.pdf\">Ekler i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>12 Aral\u0131k 2025 Tarihli Resmi Gazete Say\u0131: 33105 Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan:\u00a0 &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-19339","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19339","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=19339"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19339\/revisions"}],"predecessor-version":[{"id":19340,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19339\/revisions\/19340"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}