{"id":3628,"date":"2012-04-05T05:46:33","date_gmt":"2012-04-05T05:46:33","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=3628"},"modified":"2012-04-05T05:46:33","modified_gmt":"2012-04-05T05:46:33","slug":"katma-deger-vergisi-kanunu-ile-bazi-yatirim-ve-hizmetlerin-yap-islet-devret-modeli-cercevesinde-yaptirilmasi-hakkinda-kanunda-ve-kamu-ihale-kanununda-degisiklik-yapilmasina-dair-kanun-6288-sayili-ka-2","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2012\/04\/katma-deger-vergisi-kanunu-ile-bazi-yatirim-ve-hizmetlerin-yap-islet-devret-modeli-cercevesinde-yaptirilmasi-hakkinda-kanunda-ve-kamu-ihale-kanununda-degisiklik-yapilmasina-dair-kanun-6288-sayili-ka-2\/","title":{"rendered":"Katma De\u011fer Vergisi Kanunu ile Baz\u0131 Yat\u0131r\u0131m ve Hizmetlerin Yap-\u0130\u015flet-Devret Modeli \u00c7er\u00e7evesinde Yapt\u0131r\u0131lmas\u0131 Hakk\u0131nda Kanunda ve Kamu \u0130hale Kanununda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (6288 Say\u0131l\u0131 Kanun)"},"content":{"rendered":"

\"\"<\/a>3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununa…<\/span><\/p>\n

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04 Nisan 2012 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: <\/span>28254<\/span> (M\u00fckerrer)<\/span><\/p>\n

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KATMA DE\u011eER VERG\u0130S\u0130 KANUNU \u0130LE BAZI YATIRIM VE H\u0130ZMETLER\u0130N YAP-\u0130\u015eLET-DEVRET MODEL\u0130 \u00c7ER\u00c7EVES\u0130NDE YAPTIRILMASI HAKKINDA KANUNDA VE KAMU \u0130HALE KANUNUNDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN (6288 SAYILI KANUN)<\/strong><\/span><\/p>\n

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Kanun No. 6288<\/span><\/strong><\/p>\n

Kabul Tarihi: 31\/3\/2012 <\/span><\/strong><\/p>\n

\u00a0<\/span><\/p>\n

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MADDE 1-<\/span><\/strong> 25\/10\/1984 tarihli ve 3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununa<\/span><\/a> a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/span><\/p>\n

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\u201cGE\u00c7\u0130C\u0130 MADDE 29- 8\/6\/1994 tarihli ve 3996 say\u0131l\u0131 Baz\u0131 Yat\u0131r\u0131m ve Hizmetlerin Yap-\u0130\u015flet-Devret Modeli \u00c7er\u00e7evesinde Yapt\u0131r\u0131lmas\u0131 Hakk\u0131nda Kanuna<\/span><\/a> g\u00f6re yap-i\u015flet-devret modeli \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilecek projeler ve 7\/5\/1987 tarihli ve 3359 say\u0131l\u0131 Sa\u011fl\u0131k Hizmetleri Temel Kanununun<\/span><\/a> ek 7 nci maddesine g\u00f6re Y\u00fcksek Planlama Kurulu taraf\u0131ndan kiralama kar\u015f\u0131l\u0131\u011f\u0131 yapt\u0131r\u0131lmas\u0131na karar verilen sa\u011fl\u0131k tesislerine ili\u015fkin projelerden bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce ihale veya g\u00f6revlendirme ilan\u0131 yay\u0131mlanm\u0131\u015f ancak teklif al\u0131nmam\u0131\u015f olanlar ile 31\/12\/2023 tarihine kadar ihale veya g\u00f6revlendirme ilan\u0131 yay\u0131mlanacak olanlar\u0131n; ihale edilmesi ile g\u00f6revlendirilen veya projeyi \u00fcstlenenlere yat\u0131r\u0131m d\u00f6neminde proje kapsam\u0131nda yap\u0131lan mal teslimleri ve hizmet ifalar\u0131 katma de\u011fer vergisinden m\u00fcstesnad\u0131r.<\/span><\/p>\n

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Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce teklifleri al\u0131nm\u0131\u015f ya da ihalesi veya g\u00f6revlendirmesi yap\u0131lm\u0131\u015f i\u015flerde; g\u00f6revli \u015firketin veya y\u00fcklenicinin bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren \u00fc\u00e7 ay i\u00e7inde talepte bulunmas\u0131 halinde bu maddenin y\u00fcr\u00fcrl\u00fck tarihinden sonra birinci f\u0131kra kapsam\u0131ndaki mal teslimleri ve hizmet ifalar\u0131 da katma de\u011fer vergisinden m\u00fcstesna tutulur. \u015eu kadar ki, bu istisnan\u0131n uygulanabilmesi i\u00e7in g\u00f6revli \u015firketin veya y\u00fcklenicinin proje nedeniyle yat\u0131r\u0131m d\u00f6neminde y\u00fcklenece\u011fi katma de\u011fer vergisi tutar\u0131n\u0131n, indirim yoluyla telafi edilebilece\u011fi tarihe kadar, projenin ana kredi finansman ko\u015fullar\u0131na g\u00f6re olu\u015facak finansman maliyeti tutar\u0131 veya buna isabet eden s\u00fcrenin, ilgisine g\u00f6re; i\u015fletme s\u00fcresi \u00f6ng\u00f6r\u00fclen projelerde i\u015fletme s\u00fcresinden, kira \u00f6ng\u00f6r\u00fclen projelerde kira tutar\u0131ndan veya kira s\u00fcresinden indirilece\u011fi hususunun bu \u015firketler taraf\u0131ndan, i\u00e7eri\u011fi idarece belirlenecek taahh\u00fctname ile taahh\u00fct edilmesi ve bu taahh\u00fcd\u00fcn idarece kabul edilmesi gerekir. \u0130ndirimler, ilgili projelere ait s\u00f6zle\u015fmelerde \u00f6ng\u00f6r\u00fclen esaslar dikkate al\u0131narak yap\u0131l\u0131r.<\/span><\/p>\n

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Bu kapsamda yap\u0131lan mal teslimleri ve hizmet ifalar\u0131 nedeniyle y\u00fcklenilen vergiler, vergiye tabi i\u015flemler \u00fczerinden hesaplanan vergiden indirilir. \u0130ndirim yoluyla telafi edilemeyen vergiler bu Kanunun 32 nci maddesi h\u00fckm\u00fc uyar\u0131nca istisna kapsam\u0131nda i\u015flem yapan m\u00fckellefin talebi \u00fczerine iade edilir.<\/span><\/p>\n

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Maliye Bakanl\u0131\u011f\u0131, istisna kapsam\u0131na girecek teslim ve hizmetleri tan\u0131mlamaya, istisna ve iadeye ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.\u201d<\/span><\/p>\n

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MADDE 2-<\/span><\/strong> 8\/6\/1994 tarihli ve 3996 say\u0131l\u0131 Baz\u0131 Yat\u0131r\u0131m ve Hizmetlerin Yap-\u0130\u015flet-Devret Modeli \u00c7er\u00e7evesinde Yapt\u0131r\u0131lmas\u0131 Hakk\u0131nda Kanunun 8 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda yer alan \u201cgenel b\u00fct\u00e7eli idarelerin\u201d ibaresi \u201cmerkezi y\u00f6netim kapsam\u0131ndaki kamu idarelerinin\u201d \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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MADDE 3-<\/span><\/strong> 3996 say\u0131l\u0131 Kanuna 11 inci maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki 1l\/A maddesi eklenmi\u015ftir.<\/span><\/p>\n

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\u201cKredi \u00dcstlenimi<\/span><\/p>\n

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MADDE 1l\/A- G\u00f6revli \u015firket ile yap\u0131lacak s\u00f6zle\u015fmede, s\u00f6zle\u015fmenin feshedilerek yat\u0131r\u0131m ve hizmetin s\u00fcresinden \u00f6nce (\u015f.abac\u0131) ilgili idare taraf\u0131ndan devral\u0131nmas\u0131 halinde, g\u00f6revli \u015firket taraf\u0131ndan temin edilen d\u0131\u015f finansman\u0131n, ger\u00e7ekle\u015ftirilmi\u015f yat\u0131r\u0131m ve hizmetlere ili\u015fkin k\u0131sm\u0131n\u0131n idare taraf\u0131ndan \u00fcstlenilmesine, ger\u00e7ekle\u015ftirilmemi\u015f yat\u0131r\u0131m ve hizmetlere ili\u015fkin k\u0131sm\u0131n\u0131n ise idarenin talebine ba\u011fl\u0131 olarak kullan\u0131labilece\u011fine ili\u015fkin h\u00fck\u00fcmlere yer verilebilir.<\/span><\/p>\n

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Genel b\u00fct\u00e7e d\u0131\u015f\u0131ndaki kamu kurum ve kurulu\u015flar\u0131 ile ba\u011fl\u0131 ortakl\u0131klar ve mahalli idareler taraf\u0131ndan ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m ve hizmetlere y\u00f6nelik s\u00f6zle\u015fmelerin feshedilerek yat\u0131r\u0131m ve hizmetin s\u00fcresinden \u00f6nce ilgili idareler taraf\u0131ndan devral\u0131nmas\u0131 halinde, yat\u0131r\u0131m ve hizmetlerin finansman\u0131 amac\u0131yla temin edilen d\u0131\u015f finansman\u0131 \u00fcstlenmeye s\u00f6z konusu idare yetkilidir. Bu idarenin, \u00f6zel b\u00fct\u00e7e kapsam\u0131nda olmas\u0131 halinde, s\u00f6z konusu d\u0131\u015f finansman\u0131n, ilgili idarenin ba\u011fl\u0131 oldu\u011fu Bakanl\u0131\u011f\u0131n teklifi \u00fczerine ilgili idare taraf\u0131ndan ya da ilgili idarenin ba\u011fl\u0131 oldu\u011fu Bakan\u0131n talebi Hazine M\u00fcste\u015farl\u0131\u011f\u0131n\u0131n ba\u011fl\u0131 oldu\u011fu Bakan\u0131n teklifi \u00fczerine Hazine M\u00fcste\u015farl\u0131\u011f\u0131 taraf\u0131ndan \u00fcstlenilmesine karar vermeye Bakanlar Kurulu yetkilidir.\u201d<\/span><\/p>\n

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MADDE 4-<\/span><\/strong> 3996 say\u0131l\u0131 Kanuna a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/span><\/p>\n

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\u201cGE\u00c7\u0130C\u0130 MADDE 3- Bu Kanunun 11\/A maddesi h\u00fck\u00fcmleri, uygulama s\u00f6zle\u015fmesi imzalanm\u0131\u015f ancak finansman \u00e7al\u0131\u015fmalar\u0131 hen\u00fcz sonu\u00e7land\u0131r\u0131lmam\u0131\u015f yap-i\u015flet-devret modeli projeleri i\u00e7in de uygulan\u0131r.\u201d<\/span><\/p>\n

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MADDE 5-<\/span><\/strong> 4\/1\/2002 tarihli ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanununun<\/span><\/a> 3 \u00fcnc\u00fc maddesine (r) bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/span><\/p>\n

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\u201cs) T\u00fcrkiye Cumhuriyeti Devlet Demiryollar\u0131 \u0130\u015fletmesi Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn ba\u011fl\u0131 ortakl\u0131klar\u0131ndan yapaca\u011f\u0131 mal veya hizmet al\u0131mlar\u0131,\u201d<\/span><\/p>\n

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MADDE 6-<\/span><\/strong> 4734 say\u0131l\u0131 Kanunun 48 inci maddesinin ikinci f\u0131kras\u0131n\u0131n son c\u00fcmlesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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\u201cAncak yakla\u015f\u0131k maliyeti 13 \u00fcnc\u00fc maddenin (b) bendinin (2) numaral\u0131 alt bendinde hizmet al\u0131mlar\u0131 i\u00e7in \u00f6ng\u00f6r\u00fclen \u00fcst limit tutar\u0131n\u0131n d\u00f6rt kat\u0131n\u0131n alt\u0131nda kalan dan\u0131\u015fmanl\u0131k hizmetleri, hizmet al\u0131m\u0131 ihalesiyle ger\u00e7ekle\u015ftirilebilir.\u201d<\/span><\/p>\n

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MADDE 7-<\/span><\/strong> Bu Kanun yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

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MADDE 8-<\/span><\/strong> Bu Kanun h\u00fck\u00fcmlerini Bakanlar Kurulu y\u00fcr\u00fct\u00fcr. <\/span>4\/4\/2012<\/span><\/p>\n

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3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanununa…  <\/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-3628","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3628","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=3628"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3628\/revisions"}],"predecessor-version":[{"id":3629,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/3628\/revisions\/3629"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=3628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=3628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=3628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}