{"id":747,"date":"2024-08-05T16:41:54","date_gmt":"2024-08-05T16:41:54","guid":{"rendered":"https:\/\/tasimaliegitim.com\/blog\/?p=747"},"modified":"2024-08-05T17:02:27","modified_gmt":"2024-08-05T17:02:27","slug":"ilkogretim-ve-ozel-egitim-tasima-hizmetlerinde-muafiyetler-ve-maliyetler-222-sayili-kanun-kapsaminda","status":"publish","type":"post","link":"https:\/\/tasimaliegitim.com\/blog\/ilkogretim-ve-ozel-egitim-tasima-hizmetlerinde-muafiyetler-ve-maliyetler-222-sayili-kanun-kapsaminda\/","title":{"rendered":"\u0130lk\u00f6\u011fretim ve \u00d6zel E\u011fitim Ta\u015f\u0131ma Hizmetlerinde Muafiyetler ve Maliyetler: 222 Say\u0131l\u0131 Kanun Kapsam\u0131nda"},"content":{"rendered":"\n<p>\u0130lk\u00f6\u011fretim kapsam\u0131nda al\u0131mlar ve giderler i\u00e7in 222 Say\u0131l\u0131 \u0130lk\u00f6\u011fretim ve E\u011fitim Kanunu, ilk\u00f6\u011fretim kurumlar\u0131n\u0131n i\u015fleyi\u015fini d\u00fczenlerken \u00e7e\u015fitli muafiyet ve avantajlar\u0131 da beraberinde getirmi\u015ftir. Bu makalede, kanunun belirli maddeleri ve \u00f6zel e\u011fitim \u00f6\u011frencilerinin ta\u015f\u0131nmas\u0131 hizmet al\u0131m\u0131 ihalelerine dair \u00f6nemli noktalar detayl\u0131 bir \u015fekilde ele al\u0131nacakt\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. 222 Say\u0131l\u0131 \u0130lk\u00f6\u011fretim ve E\u011fitim Kanunu\u2019nun Muafiyetleri<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">1.1. Madde 83<\/h4>\n\n\n\n<p>222 Say\u0131l\u0131 \u0130lk\u00f6\u011fretim ve E\u011fitim Kanunu\u2019nun 83. maddesi, ilk\u00f6\u011fretim kurumlar\u0131n\u0131n gelirlerinin ve belirli giderlerinin muafiyetini d\u00fczenlemektedir. Kanunda \u015fu ifadeler yer al\u0131r:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>&#8220;\u0130lk\u00f6\u011fretimin b\u00fct\u00fcn gelirleri ve 78 inci maddede belirtilen giderleri &#8216;personel masraflar\u0131 hari\u00e7&#8217; her t\u00fcrl\u00fc resim ve vergiden ve d\u0131\u015far\u0131dan ithal edilecek ders alet ve levaz\u0131m\u0131 G\u00fcmr\u00fck Resminden muaft\u0131r.&#8221; (Kaynak: <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.222.pdf\">Mevzuat.gov.tr<\/a>)<\/p><\/blockquote>\n\n\n\n<p>Bu madde, ilk\u00f6\u011fretim kurumlar\u0131n\u0131n finansal y\u00fck\u00fcn\u00fc hafifletmek ve e\u011fitim kalitesini art\u0131rmak amac\u0131yla \u00f6nemli muafiyetler sa\u011flar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Kamu \u0130hale Tebli\u011fi ve De\u011fi\u015fiklikler<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">2.1. Madde 37 De\u011fi\u015fikli\u011fi<\/h4>\n\n\n\n<p>Kamu \u0130hale Tebli\u011fi\u2019nde yap\u0131lan de\u011fi\u015fiklikler, hizmet al\u0131mlar\u0131 ve personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131na ili\u015fkin \u00f6nemli d\u00fczenlemeleri i\u00e7ermektedir. Tebli\u011fin 78.3. maddesi \u015fu \u015fekilde de\u011fi\u015ftirilmi\u015ftir:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>&#8220;Personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131na dayal\u0131 olmayan hizmet al\u0131mlar\u0131na ili\u015fkin ihale dok\u00fcman\u0131nda, haftal\u0131k \u00e7al\u0131\u015fma saatlerinin tamam\u0131n\u0131 idarede ge\u00e7irecek personel say\u0131s\u0131n\u0131n belirtilmesi halinde teklif fiyata dahil giderler aras\u0131nda i\u015f\u00e7ilik giderine yer verilmesi ve her bir i\u015f\u00e7ilik maliyeti i\u00e7in birim fiyat teklif cetvelinde ayr\u0131 sat\u0131r a\u00e7\u0131lmas\u0131 zorunludur.&#8221; (Kaynak: <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2024\/05\/20240518-14.htm\">Resmi Gazete<\/a>)<\/p><\/blockquote>\n\n\n\n<p>Bu de\u011fi\u015fiklik, hizmet al\u0131mlar\u0131 s\u0131ras\u0131nda i\u015f\u00e7ilik maliyetlerinin daha \u015feffaf ve do\u011fru bir \u015fekilde belirlenmesini ama\u00e7lamaktad\u0131r.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2.2. Yeni Eklenen Madde 78.3.1<\/h4>\n\n\n\n<p>Tebli\u011fe eklenen yeni madde 78.3.1 ise \u015fu \u015fekilde d\u00fczenlenmi\u015ftir:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>&#8220;Personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131na dayal\u0131 olmayan ve teklif fiyata dahil giderler aras\u0131nda i\u015f\u00e7ilik giderine yer verilen hizmet al\u0131mlar\u0131nda, birim fiyat teklif cetvelinde her bir i\u015f\u00e7ilik maliyeti i\u00e7in a\u00e7\u0131lan sat\u0131rda, ilgili mevzuat\u0131na g\u00f6re hesaplanacak s\u00f6zle\u015fme gideri ve genel giderler dahil <strong>asgari i\u015f\u00e7ilik maliyetinin alt\u0131nda teklif <\/strong>sunan isteklilerin teklifleri, ihale dok\u00fcman\u0131na ayk\u0131r\u0131 teklif sunuldu\u011fu gerek\u00e7esiyle de\u011ferlendirme d\u0131\u015f\u0131 b\u0131rak\u0131l\u0131r.&#8221; (Kaynak: <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2024\/05\/20240518-14.htm\">Resmi Gazete<\/a>)<\/p><cite>&#8220;Burada alt\u0131nda yaz\u0131lanlar denildi\u011fine g\u00f6re \u00fczerinde verilenleri de eleme yap\u0131lamaz&#8221;<\/cite><\/blockquote>\n\n\n\n<p>Bu d\u00fczenleme, tekliflerin asgari i\u015f\u00e7ilik maliyetinin alt\u0131nda olmamas\u0131n\u0131 sa\u011flamakta ve b\u00f6ylece adil bir ihale s\u00fcrecini desteklemektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. \u00d6zel E\u011fitim \u00d6\u011frencilerinin Ta\u015f\u0131nmas\u0131 Hizmet Al\u0131mlar\u0131<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">3.1. Rehber Personel G\u00fcnl\u00fck Yakla\u015f\u0131k Maliyetinin Hesaplanmas\u0131<\/h4>\n\n\n\n<p>2024 y\u0131l\u0131 i\u00e7in \u00f6zel e\u011fitim \u00f6\u011frencilerinin ta\u015f\u0131nmas\u0131 hizmet al\u0131mlar\u0131nda rehber personel g\u00fcnl\u00fck yakla\u015f\u0131k maliyeti a\u015fa\u011f\u0131daki \u015fekilde hesaplanm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<p>\u00d6ncelikle, 2024 y\u0131l\u0131 i\u00e7in belirlenen asgari \u00fccretin i\u015fverene g\u00fcnl\u00fck maliyeti 816,77 TL olarak hesaplanm\u0131\u015ft\u0131r. ilk \u00f6\u011fretim kapsam\u0131nda olmayan ta\u015f\u0131malar i\u00e7in  Bu maliyetin \u00fczerine s\u00f6zle\u015fme ve genel giderler i\u00e7in %1,517 oran\u0131nda bir ilave yap\u0131lm\u0131\u015f ve toplam maliyet 829,16 TL olarak hesaplan\u0131r . Ayr\u0131ca, bu maliyetin onbinde be\u015f Kamu \u0130hale Kurumu (K\u0130K) pay\u0131 limiti olan 4.152.385 TL\u2019yi ge\u00e7en k\u0131s\u0131mlar\u0131nda, 816,77 TL&#8217;nin onbinde be\u015fi olan 0,41 TL eklenerek toplam maliyet 829,57 TL olarak dikkate al\u0131nm\u0131\u015ft\u0131r. Bu hesaplamalar, tekliflerin do\u011fru ve adil bir \u015fekilde de\u011ferlendirilmesi i\u00e7in yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ayr\u0131nt\u0131l\u0131 Maliyet Hesaplamas\u0131<\/h3>\n\n\n\n<p>2024 y\u0131l\u0131 i\u00e7in \u00f6zel e\u011fitim \u00f6\u011frencilerinin ta\u015f\u0131nmas\u0131 hizmet al\u0131mlar\u0131nda rehber personel g\u00fcnl\u00fck yakla\u015f\u0131k maliyeti \u015fu \u015fekilde hesaplanm\u0131\u015ft\u0131r:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li><strong>Asgari \u00dccretin \u0130\u015fverene G\u00fcnl\u00fck Maliyeti:<\/strong><ul><li>Taban maliyet: <strong>816,77 TL<\/strong><\/li><\/ul><\/li><li><strong>Ek Maliyetler:<\/strong><ul><li><strong>\u0130hale Karar Pulu Binde 5,69:<\/strong> 816,77\u00d75,691000=4,65816,77 x{5,69}\/{1000} = 4,65816,77\u00d710005,69\u200b=4,65 TL<\/li><li><strong>S\u00f6zle\u015fme Damga Vergisi Binde 9,48:<\/strong> 816,77\u00d79,481000=7,74816,77x{9,48}\/{1000} = 7,74816,77\u00d710009,48\u200b=7,74 TL<\/li><\/ul><\/li><li><strong>Toplam Ek Maliyetler:<\/strong><ul><li><strong>Toplam Ek Maliyet:<\/strong> 4,65+7,74=12,394,65 + 7,74 = 12,394,65+7,74=12,39 TL<\/li><\/ul><\/li><li><strong>G\u00fcnl\u00fck Toplam Maliyet:<\/strong><ul><li><strong>G\u00fcnl\u00fck Toplam Maliyet:<\/strong> 816,77+12,39=829,16816,77 + 12,39 = 829,16816,77+12,39=829,16 TL<\/li><\/ul><\/li><\/ol>\n\n\n\n<p>Sonu\u00e7 olarak, rehber personel g\u00fcnl\u00fck yakla\u015f\u0131k maliyeti <strong>829,16 TL<\/strong> olarak belirlenmi\u015ftir. Bu hesaplamalar, tekliflerin do\u011fru ve adil bir \u015fekilde de\u011ferlendirilmesi i\u00e7in yap\u0131lm\u0131\u015ft\u0131r<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3.2. Muafiyetler ve Ge\u00e7erlilik Durumlar\u0131<\/h4>\n\n\n\n<p>lk \u00f6\u011fretim kapsam\u0131ndaki \u00d6zel e\u011fitim ta\u015f\u0131ma hizmet al\u0131mlar\u0131nda 222 Say\u0131l\u0131 Kanun kapsam\u0131nda uygulanan muafiyetler \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Karar pulu ve s\u00f6zle\u015fme damga vergisine kar\u015f\u0131l\u0131k rehber personel g\u00fcnl\u00fck yakla\u015f\u0131k maliyeti olan 816,77 TL\u2019ye herhangi bir ekleme yap\u0131lmamas\u0131. (78.3.1 e g\u00f6re alt\u0131nda verilmesi elenme sebebi olup \u00fcst\u00fcnde verilmesinde bir sak\u0131nca g\u00f6r\u00fclmemi\u015ftir. dolay\u0131s\u0131yla kurumunuzdan teyit alarak \u00fczerinde teklif doldurunuz.)<\/li><li>\u0130halelerde, yukar\u0131da belirtilen maliyetlerin alt\u0131nda teklif sunan isteklilerin tekliflerinin ge\u00e7ersiz say\u0131lmas\u0131.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. \u00d6nemli Notlar ve Uygulama Detaylar\u0131<\/h3>\n\n\n\n<p>EKAP i\u015f\u00e7ilik mod\u00fcl\u00fc \u00fczerinden hesaplanan i\u015f\u00e7ilik maliyetlerinde, s\u00f6zle\u015fme ve genel giderler dahil tutar br\u00fct asgari \u00fccrete %4 ilave edilerek elde edilmi\u015ftir. Ancak, \u00f6zel e\u011fitim ta\u015f\u0131ma hizmet al\u0131mlar\u0131 personel \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131na dayal\u0131 hizmet al\u0131m\u0131 niteli\u011finde olmad\u0131\u011f\u0131ndan, bu ihalelerde s\u00f6zle\u015fme karar pulu, s\u00f6zle\u015fme damga vergisi ve varsa onbinde 5 K\u0130K pay\u0131 dikkate al\u0131nacakt\u0131r.<\/p>\n\n\n\n<p>Bu makale genel ayd\u0131nlat\u0131c\u0131 mahiyette yaz\u0131lm\u0131\u015f olup herhangi bir mesuliyet kabul edilemez<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130lk\u00f6\u011fretim kapsam\u0131nda al\u0131mlar ve giderler i\u00e7in 222 Say\u0131l\u0131 \u0130lk\u00f6\u011fretim ve E\u011fitim Kanunu, ilk\u00f6\u011fretim kurumlar\u0131n\u0131n i\u015fleyi\u015fini d\u00fczenlerken \u00e7e\u015fitli muafiyet ve avantajlar\u0131 da beraberinde getirmi\u015ftir. Bu makalede, kanunun belirli maddeleri ve \u00f6zel e\u011fitim \u00f6\u011frencilerinin ta\u015f\u0131nmas\u0131 hizmet al\u0131m\u0131 ihalelerine dair \u00f6nemli noktalar detayl\u0131 bir \u015fekilde ele al\u0131nacakt\u0131r. 1. 222 Say\u0131l\u0131 \u0130lk\u00f6\u011fretim ve E\u011fitim Kanunu\u2019nun Muafiyetleri 1.1. Madde 83&#8230;<\/p>\n","protected":false},"author":2,"featured_media":749,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,133],"tags":[],"class_list":["post-747","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-maliyet","category-yonetmelik"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0130lk\u00f6\u011fretim ve \u00d6zel E\u011fitim Ta\u015f\u0131ma Hizmetlerinde Muafiyetler ve Maliyetler: 222 Say\u0131l\u0131 Kanun Kapsam\u0131nda | Ta\u015f\u0131mal\u0131 E\u011fitim Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tasimaliegitim.com\/blog\/ilkogretim-ve-ozel-egitim-tasima-hizmetlerinde-muafiyetler-ve-maliyetler-222-sayili-kanun-kapsaminda\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0130lk\u00f6\u011fretim ve \u00d6zel E\u011fitim Ta\u015f\u0131ma Hizmetlerinde Muafiyetler ve Maliyetler: 222 Say\u0131l\u0131 Kanun Kapsam\u0131nda | Ta\u015f\u0131mal\u0131 E\u011fitim Blog\" \/>\n<meta property=\"og:description\" content=\"\u0130lk\u00f6\u011fretim kapsam\u0131nda al\u0131mlar ve giderler i\u00e7in 222 Say\u0131l\u0131 \u0130lk\u00f6\u011fretim ve E\u011fitim Kanunu, ilk\u00f6\u011fretim kurumlar\u0131n\u0131n i\u015fleyi\u015fini d\u00fczenlerken \u00e7e\u015fitli muafiyet ve avantajlar\u0131 da beraberinde getirmi\u015ftir. 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