\u201cBeyan edilen bilgileri tevsik eden belgelerin sunulmas\u0131\u201d<\/em> konulu yaz\u0131ya istinaden s\u00f6z konusu i\u015f deneyim belgesinin sunuldu\u011fu, sunulan belgenin Cezaevi M\u00fcd\u00fcrl\u00fc\u011f\u00fc-E Tipi Kapal\u0131 Adalet Bakanl\u0131\u011f\u0131 Bakan Yard\u0131mc\u0131l\u0131klar\u0131\u201d taraf\u0131ndan s\u00f6z konusu istekli ad\u0131na d\u00fczenlenen \u201c02.01.2020\u201d tarihli ve 20187611226-3107667-1-2 say\u0131l\u0131 y\u00fcklenici i\u015f bitirme belgesi oldu\u011fu, i\u015fin ad\u0131n\u0131n \u201cPersonel Ta\u015f\u0131ma Servis Hizmet Al\u0131m\u0131\u201d, kabul tarihinin \u201c02.01.2019\u201d, belge tutar\u0131n\u0131n \u201c98.800,00 TL\u201d olarak belirtildi\u011fi g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n\u0130hale \u00fczerinde b\u0131rak\u0131lan istekli taraf\u0131ndan ihalenin t\u00fcm k\u0131s\u0131mlar\u0131na teklif verildi\u011fi, 1\u2019inci k\u0131sma ili\u015fkin teklif tutar\u0131n\u0131n 695.240,00 TL, 2\u2019nci k\u0131sma ili\u015fkin teklif tutar\u0131n\u0131n 250.250,00TL, 3\u2019\u00fcnc\u00fc k\u0131sma ili\u015fkin teklif tutar\u0131n\u0131n ise 384.930,00 TL oldu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
\u0130dari \u015eartname\u2019nin 7.5.1\u2019inci maddesinde yer verilen d\u00fczenleme gere\u011fince isteklilerin teklif ettikleri bedelin % 25’inden az olmamak \u00fczere ihale konusu i\u015f veya benzer i\u015flere ait tek s\u00f6zle\u015fmeye ili\u015fkin i\u015f deneyimini g\u00f6steren belgeleri sunmalar\u0131 gerekti\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n\n\n\n
Yukar\u0131da aktar\u0131lan mevzuat h\u00fck\u00fcmleri ve idarece g\u00f6nderilen i\u015flem dosyas\u0131nda yer verilen belgeler incelendi\u011finde,<\/p>\n\n\n\n
a) Kamu \u0130hale Genel Tebli\u011fi\u2019nin 72\u2019nci maddesinde \u201c\u202672.2. \u0130\u015f deneyimini g\u00f6steren belgelerin istenildi\u011fi ihalelerde; yurt i\u00e7inde veya yurt d\u0131\u015f\u0131nda kamu veya \u00f6zel sekt\u00f6rde bedel i\u00e7eren tek bir s\u00f6zle\u015fme kapsam\u0131nda kabul i\u015flemleri tamamlanan ihale konusu i\u015f veya benzer i\u015flere ili\u015fkin olarak Hizmet Al\u0131m\u0131 \u0130haleleri Uygulama Y\u00f6netmeli\u011finde d\u00fczenlenen tevsik edici belgeler sunulacakt\u0131r.\u201d<\/em> a\u00e7\u0131klamas\u0131 yer almakta olup, \u00f6zel sekt\u00f6rde bedel i\u00e7eren tek bir s\u00f6zle\u015fme kapsam\u0131nda kabul i\u015flemleri tamamlanan i\u015flere ili\u015fkin tevsik edici belgeler sunulabilece\u011fi anla\u015f\u0131lmaktad\u0131r.<\/p>\n\n\n\nOyak \u00c7imento Fabrikalar\u0131 A.\u015e. Mardin Fabrikas\u0131 ile Mavi Tur. Ulus. Yolcu ve Y\u00fck Ta\u015f. Ltd. \u015eti. aras\u0131nda imzalanan \u201cOyak \u00c7imento Fabrikalar\u0131 A.\u015e. Mardin Fabrika Personel Ta\u015f\u0131ma S\u00f6zle\u015fmesi \u0130\u015fi S\u00f6zle\u015fmesi incelendi\u011finde ise, \u201cS\u00f6zle\u015fmenin S\u00fcresi\u201d ba\u015fl\u0131kl\u0131 maddesinde \u201cBu s\u00f6zle\u015fmenin y\u00fcr\u00fcrl\u00fck ba\u015flang\u0131\u00e7 ve biti\u015f tarihi ile s\u00fcresi Teknik \u015eartnamede belirtilmi\u015ftir.\u201d<\/em> ifadesine yer verilerek Teknik \u015eartname\u2019nin ilgili maddesine at\u0131f yap\u0131ld\u0131\u011f\u0131, s\u00f6z konusu \u015eartname maddesi incelendi\u011finde ise, \u201c\u0130\u015fin s\u00fcresi ve \u0130\u015fe ba\u015flama\u201d ba\u015fl\u0131kl\u0131 2\u2019nci maddesinde \u201c\u0130\u015fbu s\u00f6zle\u015fme konusu \u0130\u015fin s\u00fcresi s\u00f6zle\u015fme tarihinden itibaren 1+1 y\u0131ld\u0131r. S\u00f6zle\u015fme s\u00fcresi uzat\u0131lmad\u0131\u011f\u0131 takdirde Firma, yeni Firman\u0131n i\u015fe ba\u015flayaca\u011f\u0131 tarihe kadar i\u015fe devam edecek, \u00f6deme mevcut son fiyatlar \u00fczerinden s\u00f6zle\u015fme h\u00fck\u00fcmleri d\u00e2hilinde devam ettirilecektir. Ancak, bu s\u00fcre hi\u00e7bir \u015fekilde 3 ay\u0131 ge\u00e7meyecektir\u2026\u201d<\/em> d\u00fczenlemesinin yer ald\u0131\u011f\u0131, s\u00f6zle\u015fme sonunda \u201c\u0130\u015f bu s\u00f6zle\u015fme 15 maddeden ibaret olup 01\/08\/2020 tarihinden ge\u00e7erli olacak \u015fekilde\u2026\u201d<\/em> d\u00fczenlemesine yer verildi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\nBu kapsamda Mavi Tur. Ulus. Yolcu ve Y\u00fck Ta\u015f. Ltd. \u015eti. ile Oyak \u00c7imento Fabrikalar\u0131 A.\u015e. Mardin Fabrikas\u0131 aras\u0131nda imzalanan bahse konu s\u00f6zle\u015fmenin sona erip ermedi\u011fi ve an\u0131lan s\u00f6zle\u015fme ve s\u00f6zle\u015fme konusu i\u015fin biti\u015f tarihinin ne oldu\u011fu hususlar\u0131nda 28.09.2021 tarihli ve 16457 say\u0131l\u0131 Kurum yaz\u0131s\u0131 ile Oyak \u00c7imento Fabrikalar\u0131 A.\u015e. Mardin Fabrikas\u0131\u2019ndan bilgi talep edilmi\u015f ve 08.10.2021 tarihinde Kurum kay\u0131tlar\u0131na al\u0131nan 052-01\/08 say\u0131l\u0131 yaz\u0131 cevab\u0131nda \u201c1-Mavi tur Ulus. Yolcu ve Y\u00fck .Ta\u015f. Ltd. \u015eti. firmas\u0131 ile 01.08.2020 tarihinden ge\u00e7erli 1+1 y\u0131l s\u00fcreli (+1 y\u0131l \u015firketimizin opsiyonunda olup, kullan\u0131lmaktad\u0131r.) s\u00f6zle\u015fme devam etmektedir,<\/em><\/p>\n\n\n\n2-S\u00f6zle\u015fme s\u00fcresinin +1 opsiyonu kullan\u0131lmakta olup, devam etmektedir.<\/em><\/p>\n\n\n\n3- S\u00f6zle\u015fmenin s\u00fcresi +1 opsiyon dahil edildi\u011finde 31.07.2022 tarihinde sona erecektir\u201d<\/em> ifadelerine yer verildi\u011fi g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\nBu \u00e7er\u00e7evede, ihale tarihi (09.08.2021) itibariyle s\u00f6zle\u015fme konusu i\u015fin hen\u00fcz sona ermedi\u011fi, bu \u00e7er\u00e7evede ihale \u00fczerinde b\u0131rak\u0131lan istekli taraf\u0131ndan i\u015f deneyimini tevsik etmek \u00fczere sunulan belgelerin (s\u00f6zle\u015fme + fatura) i\u015f deneyim belgesi d\u00fczenlemeye yetkili olmayan kurum ve kurulu\u015fa (\u00f6zel sekt\u00f6re) bedel i\u00e7eren s\u00f6zle\u015fmeye dayal\u0131 olarak ger\u00e7ekle\u015ftirilmeye devam eden bir i\u015fe ili\u015fkin oldu\u011funun anla\u015f\u0131ld\u0131\u011f\u0131, s\u00f6zle\u015fmesi sona ermeyen ve kabul\u00fc yap\u0131lmayan hizmet i\u015flerinin i\u015f deneyiminin tevsikinde kullan\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131, buna g\u00f6re sunulan faturalar\u0131n da k\u0131smen ger\u00e7ekle\u015ftirilen i\u015flere ait faturalar oldu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Bu itibarla yukar\u0131da yer verilen ilgili mevzuat h\u00fck\u00fcmleri uyar\u0131nca, hizmet al\u0131m\u0131 ihalelerinde i\u015f deneyim belgesi d\u00fczenlemeye yetkili kurulu\u015flar taraf\u0131ndan devam eden i\u015flerle ilgili i\u015f deneyim belgesi d\u00fczenlenemeyece\u011fi gibi (yap\u0131mla ilgili hizmet i\u015fleriyle ilgili h\u00fck\u00fcmler sakl\u0131 olmak ko\u015fuluyla), ger\u00e7ek ki\u015filere veya i\u015f deneyim belgesi d\u00fczenlemeye yetkili olmayan her t\u00fcrl\u00fc kurum ve kurulu\u015fa bedel i\u00e7eren tek bir s\u00f6zle\u015fmeye dayal\u0131 olarak ger\u00e7ekle\u015ftirilen i\u015flere ili\u015fkin i\u015f deneyiminin kabul edilebilir olabilmesi bak\u0131m\u0131ndan da s\u00f6zle\u015fme konusu i\u015fin tamamlanm\u0131\u015f olmas\u0131 gerekti\u011fi s\u00f6zle\u015fmesi devam eden bir i\u015fin kabul i\u015fleri tamamlanan bir i\u015f olarak de\u011ferlendirilemeyece\u011fi, hali haz\u0131rda bahse konu s\u00f6zle\u015fmenin devam etti\u011fi, an\u0131lan istekli taraf\u0131ndan sunulan fatura ve s\u00f6zle\u015fmenin devam etmekte olan bir i\u015fe ili\u015fkin oldu\u011fu anla\u015f\u0131ld\u0131\u011f\u0131ndan ba\u015fvuru sahibinin an\u0131lan iddias\u0131n\u0131n yerinde oldu\u011fu sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r. <\/p>\n\n\n\n
Bununla birlikte, ihale \u00fczerinde b\u0131rak\u0131lan istekli taraf\u0131ndan 1\u2019inci k\u0131sma ili\u015fkin teklif tutar\u0131n\u0131n 695.240,00 TL, 2\u2019nci k\u0131sma ili\u015fkin teklif tutar\u0131n\u0131n 250.250,00TL, 3\u2019\u00fcnc\u00fc k\u0131sma ili\u015fkin teklif tutar\u0131n\u0131n ise 384.930,00 TL oldu\u011fu dikkate al\u0131nd\u0131\u011f\u0131nda, an\u0131lan isteklinin sa\u011flamas\u0131 gereken asgari i\u015f deneyim tutar\u0131n\u0131n 1\u2019inci k\u0131sma ili\u015fkin 173.810,00 TL, 2\u2019nci k\u0131sma ili\u015fkin 62.562,50 TL, 3\u2019\u00fcnc\u00fc k\u0131sma ili\u015fkin ise 96.232,50 TL oldu\u011fu g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n
An\u0131lan istekli taraf\u0131ndan sunulan Cezaevi M\u00fcd\u00fcrl\u00fc\u011f\u00fc-E Tipi Kapal\u0131 Adalet Bakanl\u0131\u011f\u0131 Bakan Yard\u0131mc\u0131l\u0131klar\u0131\u201d taraf\u0131ndan s\u00f6z konusu istekli ad\u0131na d\u00fczenlenen \u201c02.01.2020\u201d tarihli ve 20187611226-3107667-1-2 say\u0131l\u0131 y\u00fcklenici i\u015f bitirme belgesinde yer alan i\u015f deneyim tutar\u0131n\u0131n Hizmet Al\u0131m\u0131 \u0130haleleri Uygulama Y\u00f6netmeli\u011fi\u2019nin 49\u2019uncu maddesi uyar\u0131nca g\u00fcncellenmesi sonucunda elde edilen belge tutar\u0131n\u0131n 158.413,48 TL oldu\u011fu g\u00f6r\u00fclm\u00fc\u015f olup, s\u00f6z konusu belge tutar\u0131n\u0131n, \u0130dari \u015eartname\u2019nin ilgili d\u00fczenlemesi gere\u011fince ihale \u00fczerinde b\u0131rak\u0131lan isteklinin ihalenin 2\u2019nci ve 3\u2019\u00fcnc\u00fc k\u0131s\u0131mlar\u0131na ili\u015fkin sundu\u011fu teklif tutarlar\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda bu k\u0131s\u0131mlarda kar\u015f\u0131lamas\u0131 gereken asgari i\u015f deneyim tutar\u0131n\u0131 kar\u015f\u0131lad\u0131\u011f\u0131 ancak ihalenin 1\u2019inci k\u0131sm\u0131nda sa\u011flanmas\u0131 gereken asgari i\u015f deneyim tutar\u0131n\u0131 kar\u015f\u0131lamad\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015f olup, an\u0131lan isteklinin ihalenin 1\u2019inci k\u0131sm\u0131na ili\u015fkin teklifinin bu gerek\u00e7eyle de\u011ferlendirme d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131 gerekti\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
b) An\u0131lan istekli taraf\u0131ndan sunulan s\u00f6z konusu s\u00f6zle\u015fmede Teknik \u015eartname\u2019nin \u0130\u015fin s\u00fcresi ve \u0130\u015fe ba\u015flama\u201d ba\u015fl\u0131kl\u0131 2\u2019nci maddesinde \u201c\u0130\u015fbu s\u00f6zle\u015fme konusu \u0130\u015fin s\u00fcresi s\u00f6zle\u015fme tarihinden itibaren 1+1 y\u0131ld\u0131r. S\u00f6zle\u015fme s\u00fcresi uzat\u0131lmad\u0131\u011f\u0131 takdirde Firma, yeni Firman\u0131n i\u015fe ba\u015flayaca\u011f\u0131 tarihe kadar i\u015fe devam edecek, \u00f6deme mevcut son fiyatlar \u00fczerinden s\u00f6zle\u015fme h\u00fck\u00fcmleri d\u00e2hilinde devam ettirilecektir. Ancak, bu s\u00fcre hi\u00e7bir \u015fekilde 3 ay\u0131 ge\u00e7meyecektir\u2026\u201d <\/em>d\u00fczenlemesine yer verildi\u011fi, bu \u00e7er\u00e7evede s\u00f6z konusu s\u00f6zle\u015fmede biti\u015f tarihinin ve s\u00fcresinin belirlenebilir oldu\u011fu anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\nBa\u015fvuru sahibinin \u201cSunulan s\u00f6zle\u015fmenin toplam bedelinin belirtilmedi\u011fi\u201d<\/em> iddias\u0131na ili\u015fkin, Hizmet Al\u0131m\u0131 \u0130haleleri Uygulama Y\u00f6netmeli\u011fi\u2019nin \u201c\u0130\u015f deneyim belgesi d\u00fczenlenemeyen hallerde i\u015f deneyimini g\u00f6steren di\u011fer belgeler ve bu belgelerde aranacak kriterler\u201d ba\u015fl\u0131kl\u0131 47\u2019nci maddesinde birim fiyat \u00fczerinden ba\u011f\u0131tlanan ve toplam s\u00f6zle\u015fme tutar\u0131 bulunmayan s\u00fcresi belirli bir s\u00f6zle\u015fmeye dayal\u0131 olarak ve s\u00f6zle\u015fme s\u00fcresi i\u00e7inde ger\u00e7ekle\u015ftirilen i\u015fin tutar\u0131n\u0131 g\u00f6steren faturalardaki tutarlar\u0131n toplam\u0131n\u0131n, toplam s\u00f6zle\u015fme tutar\u0131 olarak kabul edilece\u011finin belirtildi\u011fi g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu kapsamda an\u0131lan s\u00f6zle\u015fmenin birim fiyat \u00fczerinden ba\u011f\u0131tlanan bir s\u00f6zle\u015fme oldu\u011fu, birim fiyatlar\u0131n s\u00f6zle\u015fmede belirtildi\u011fi, dolay\u0131s\u0131yla s\u00f6zle\u015fme s\u00fcresi i\u00e7erisinde ger\u00e7ekle\u015ftirilen i\u015fin tutar\u0131n\u0131 g\u00f6steren faturalardaki tutarlar\u0131n toplam\u0131n\u0131n, toplam s\u00f6zle\u015fme tutar\u0131 olarak kabul edilece\u011fi tespit edilmi\u015ftir.<\/p>\n\n\n\nc) Mavi Tur. Ulus. Yolcu ve Y\u00fck Ta\u015f. Ltd. \u015eti. taraf\u0131ndan beyan edilen belgelerin sunulmas\u0131 kapsam\u0131nda Oyak \u00c7imento Fabrikalar\u0131 A.\u015e. Mardin Fabrikas\u0131 ile Mavi Tur. Ulus. Yolcu ve Y\u00fck Ta\u015f. Ltd. \u015eti. aras\u0131nda imzalanan \u201cOyak \u00c7imento Fabrikalar\u0131 A.\u015e. Mardin Fabrika Personel Ta\u015f\u0131ma S\u00f6zle\u015fmesi \u0130\u015fi\u201d s\u00f6zle\u015fmesine ili\u015fkin damga vergisinin ihale ilan tarihi itibar\u0131yla \u00f6dendi\u011fine ili\u015fkin 1900001049 nolu e-ar\u015fiv fatura belgesinin sunuldu\u011fu,<\/p>\n\n\n\n
\u0130dare taraf\u0131ndan an\u0131lan istekliye g\u00f6nderilen 18.08.2021 tarihli yaz\u0131da \u201c\u0130hale kapsam\u0131nda istenen tasdik belgeleri i\u00e7inde i\u015f deneyim kapsam\u0131nda s\u00f6zle\u015fme damga vergisinin \u00f6dendi\u011fine dair belge olarak Daha \u00d6nce i\u015f yap\u0131lan Oyak Firmas\u0131 taraf\u0131ndan kesilen 1900001049 nolu e-ar\u015fiv fatura belgesi ibraz edilmi\u015ftir. Hizmet al\u0131m ihaleleri uygulamalar\u0131 y\u00f6netmeli\u011fi gere\u011fi s\u00f6z konusu s\u00f6zle\u015fme Damga Vergisinin \u00f6dendi\u011fine dair Vergi Dairesi al\u0131nd\u0131 makbuzunun Asl\u0131 veya Onayl\u0131 suretinin 20 A\u011fustos 2021 g\u00fcn\u00fc mesai bitimine kadar taraf\u0131m\u0131za ibraz edilmesi hususunda\u2026\u201d <\/em>ifadelerine,<\/p>\n\n\n\nAn\u0131lan istekli taraf\u0131ndan verilen cevabi yaz\u0131da ise \u201cDamga Vergisi Kanunu \u00fc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcm madde 15\u2019te ” Madde 15 -Damga Vergisi makbuz kar\u015f\u0131l\u0131\u011f\u0131, \u0130stihkaktan kesinti yap\u0131lmas\u0131 veya bas\u0131l\u0131 damga konulmas\u0131 \u015fekillerinden biriyle \u00f6denir.\u201d \u015feklinde belirtilmi\u015ftir.<\/em><\/p>\n\n\n\n\u015eirketimizin ilgili s\u00f6zle\u015fmeyle \u201cPersonel Ta\u015f\u0131ma i\u015fi\u201d hizmetini y\u00fcr\u00fctt\u00fc\u011f\u00fc Oyak \u00c7imento Fabrikalar\u0131 <\/em>A.\u015e.<\/em> beyannameli damga vergisi m\u00fckellefi olmas\u0131 hasebiyle ve damga vergisi kanunu gere\u011fince makbuz kar\u015f\u0131l\u0131\u011f\u0131 \u00f6denecek damga vergisine ili\u015fkin bir\u00e7ok firmayla imzalam\u0131\u015f oldu\u011fu s\u00f6zle\u015fmelere istinaden Mukavelenameler koduyla Damga Vergisi Beyannamesi verip tahakkuk fi\u015fi d\u00fczenleyip Damga Vergisini-toplu \u00f6deme olarak sa\u011flamaktad\u0131r. Yap\u0131lan \u00f6demeye istinaden ilgili \u015firket, taraf\u0131m\u0131za E-Ar\u015fiv fatura d\u00fczenlemi\u015f olup istihkaktan kesinti yapmak suretiyle ilgili ay\u0131n \u00f6deme d\u00f6neminde tutan taraf\u0131m\u0131za yans\u0131tm\u0131\u015ft\u0131r. Taraf\u0131n\u0131za sunulan ayl\u0131k e-ar\u015fiv fatura ve ayl\u0131k \u00f6deme d\u00f6nemi dekontundan da anla\u015f\u0131laca\u011f\u0131 \u00fczere damga vergisi tutar\u0131nda kesinti yap\u0131larak \u00f6deme sa\u011flanm\u0131\u015ft\u0131r, ilgili vergi; kanunda belirtilen \u015fekilde makbuz kar\u015f\u0131l\u0131\u011f\u0131 tahsil edilmi\u015ftir. Talep etti\u011finiz s\u00f6zkonusu s\u00f6zle\u015fme damga vergisinin \u00f6dendi\u011fine dair evraklar EK’te sunulmu\u015ftur.\u201d <\/em>ifadelerine yer verildi\u011fi ve yaz\u0131 ekinde Oyak \u00c7imento A.\u015e. Damga Vergisi Beyannamesi, Oyak \u00c7imento A.\u015e. Tahakkuk Fi\u015fi, Oyak \u00c7imento A.\u015e. Vergi Tahsil Al\u0131nd\u0131s\u0131, Oyak \u00c7imento A.\u015e. S\u00f6zle\u015fme Damga Vergisi Yans\u0131tma Faturas\u0131 belgelerinin sunuldu\u011fu g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\nBa\u015fvuru sahibinin iddialar\u0131 kapsam\u0131nda (a) bendinde yap\u0131lan inceleme neticesinde ihale \u00fczerinde b\u0131rak\u0131lan istekli taraf\u0131ndan i\u015f deneyimini tevsik etmek \u00fczere sunulan s\u00f6zle\u015fmenin devam etmekte olan bir i\u015fe ili\u015fkin oldu\u011fu ve itirazen \u015fikayete konu ihalede i\u015f deneyiminin tevsiki amac\u0131yla kullan\u0131lamayaca\u011f\u0131 anla\u015f\u0131ld\u0131\u011f\u0131ndan s\u00f6z konusu s\u00f6zle\u015fmeye ili\u015fkin damga vergisinin \u00f6denip \u00f6denmedi\u011fi ve buna ili\u015fkin sunulan belgelerin mevzuata uygun olup olmad\u0131\u011f\u0131 iddialar\u0131na y\u00f6nelik bir inceleme ve de\u011ferlendirme yap\u0131lmas\u0131na gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n\n\n\n
Sonu\u00e7 olarak, yukar\u0131da mevzuata ayk\u0131r\u0131l\u0131klar\u0131 belirtilen i\u015flemlerin d\u00fczeltici i\u015flemle giderilebilecek nitelikte i\u015flemler oldu\u011fu tespit edildi\u011finden, Mavi Tur. Ulus. Yolcu ve Y\u00fck Ta\u015f. Ltd. \u015eti.nin ihalenin 1\u2019inci k\u0131sma ili\u015fkin teklifinin de\u011ferlendirme d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131 ve bu a\u015famadan sonraki i\u015flemlerin mevzuata uygun olarak yeniden ger\u00e7ekle\u015ftirilmesi gerekmektedir.<\/p>\n\n\n\n
A\u00e7\u0131klanan nedenlerle, 4734 say\u0131l\u0131 Kanun’un 65’inci maddesi uyar\u0131nca bu karar\u0131n tebli\u011f edildi\u011fi veya tebli\u011f edilmi\u015f say\u0131ld\u0131\u011f\u0131 tarihi izleyen 30 g\u00fcn i\u00e7erisinde Ankara \u0130dare Mahkemelerinde dava yolu a\u00e7\u0131k olmak \u00fczere,<\/p>\n\n\n\n
1- An\u0131lan Kanun’un 54’\u00fcnc\u00fc maddesinin onbirinci f\u0131kras\u0131n\u0131n (b) bendi gere\u011fince ihalenin 1\u2019inci k\u0131sm\u0131na ili\u015fkin olarak d\u00fczeltici i\u015flem belirlenmesine,<\/p>\n\n\n\n
2- 4734 say\u0131l\u0131 Kanunun 54’\u00fcnc\u00fc maddesinin onbirinci f\u0131kras\u0131n\u0131n (c) bendi gere\u011fince ihalenin 2 ve 3\u2019\u00fcnc\u00fc k\u0131s\u0131mlar\u0131na ili\u015fkin olarak itirazen \u015fik\u00e2yet ba\u015fvurusunun reddine,<\/p>\n\n\n\n
\u00a0\u00a0\u00a0Oybirli\u011fi ile karar verildi.<\/p>\n\n\n\nToplant\u0131 No<\/strong><\/td>| : 2021\/043<\/td><\/tr> | G\u00fcndem No<\/strong><\/td>| : 23<\/td><\/tr> | Karar Tarihi<\/strong><\/td>| : 20.10.2021<\/td><\/tr> | Karar No<\/strong><\/td>: 2021\/UH.II-1913<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\nBA\u015eVURU SAH\u0130B\u0130:\u015eehmus K\u0131n\u0131\u015f,\u00a0\u0130HALEY\u0130 YAPAN \u0130DARE:Savur \u0130l\u00e7e Milli E\u011fitim M\u00fcd\u00fcrl\u00fc\u011f\u00fc,<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n![\"\"](\"https:\/\/tasimaliegitim.com\/blog\/wp-content\/uploads\/2021\/11\/image-1.png\") <\/figure>\n","protected":false},"excerpt":{"rendered":"BA\u015eVURUYA KONU \u0130HALE: 2021\/396606 \u0130hale Kay\u0131t Numaral\u0131 \u201cTa\u015f\u0131ma Kapsam\u0131na Mardin \u0130li Savur \u0130l\u00e7esi Merkez ve Merkeze Ba\u011fl\u0131 K\u00f6y ve K\u00f6y Alt\u0131 Yerle\u015fim Birimlerindeki 644 \u00d6\u011frencinin 11 Ta\u015f\u0131ma Merkezi Okula (51 Ara\u00e7) \u0130le 182 \u0130\u015f G\u00fcn\u00fc Ta\u015f\u0131mal\u0131 E\u011fitim \u0130\u015fi\u201d \u0130halesi KURUM TARAFINDAN YAPILAN \u0130NCELEME: Savur \u0130l\u00e7e Milli E\u011fitim M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan 09.08.2021 tarihinde a\u00e7\u0131k ihale usul\u00fc ile ger\u00e7ekle\u015ftirilen \u201cTa\u015f\u0131ma Kapsam\u0131na Mardin \u0130li Savur \u0130l\u00e7esi Merkez…<\/p>\n","protected":false},"author":2,"featured_media":531,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[95,61],"class_list":["post-530","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kik-ihale-kararlari","tag-is-deneyim-belgesi","tag-kik"],"yoast_head":"\n \u0130\u015f deneyimini g\u00f6steren belgelerinde i\u015fin bitmeden al\u0131nan belgeler kabul olur mu | Ta\u015f\u0131mal\u0131 E\u011fitim Blog<\/title>\n<meta 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