{"id":1436,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1436"},"modified":"2026-01-16T15:56:39","modified_gmt":"2026-01-16T15:56:39","slug":"sozlesme-geregi-idareye-tahsis-edilen-araclar-gider-kisitlamasina-tabi-mi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/sozlesme-geregi-idareye-tahsis-edilen-araclar-gider-kisitlamasina-tabi-mi\/","title":{"rendered":"S\u00f6zle\u015fme Gere\u011fi &#8220;\u0130dareye Tahsis Edilen&#8221; Ara\u00e7lar, Gider K\u0131s\u0131tlamas\u0131na Tabi mi?"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"896\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2026\/01\/b10-1024x896.jpg\" alt=\"\" class=\"wp-image-1437\"\/><\/figure>\n\n\n\n<p>Vergi kanunlar\u0131 nettir: \u015eirketiniz i\u00e7in kiralad\u0131\u011f\u0131n\u0131z binek otomobillerin ayl\u0131k kiras\u0131n\u0131n sadece belirli bir k\u0131sm\u0131n\u0131, di\u011fer giderlerinin ise %70&#8217;ini vergiden d\u00fc\u015febilirsiniz. Peki ya o ara\u00e7lar\u0131 siz de\u011fil, i\u015f yapt\u0131\u011f\u0131n\u0131z\u00a0kamu idaresi\u00a0kullan\u0131yorsa? Ve bu, ihaleyi kazanman\u0131z\u0131n bir \u015fart\u0131ysa?<br><br>Ankara Defterdarl\u0131\u011f\u0131&#8217;n\u0131n verdi\u011fi bir \u00f6zelge, bu gri alanda yolunu arayan m\u00fcteahhitler i\u00e7in k\u0131rm\u0131z\u0131 \u0131\u015f\u0131k yakt\u0131 ve &#8220;k\u0131s\u0131tlamadan ka\u00e7\u0131\u015f yok&#8221; dedi.<br><br>Vaka: Bir Kamu Projesi<br><br>\ud83d\udd39\u00a0S\u00f6zle\u015fme \u015eart\u0131:\u00a0Bir i\u015f ortakl\u0131\u011f\u0131, kamu idaresiyle b\u00fcy\u00fck bir proje i\u00e7in s\u00f6zle\u015fme imzal\u0131yor. S\u00f6zle\u015fmenin teknik \u015fartnamesinde net bir madde var: &#8220;Y\u00fcklenici, proje s\u00fcresince kullan\u0131lmak \u00fczere &#8230; adet arac\u0131 temin ederek idarenin kullan\u0131m\u0131na tahsis edecektir.&#8221;<br><br>\ud83d\udd39\u00a0Y\u00fcklenicinin Uygulamas\u0131:\u00a0\u0130\u015f ortakl\u0131\u011f\u0131, bu ara\u00e7lar\u0131 kiral\u0131yor, t\u00fcm kira ve akaryak\u0131t masraflar\u0131n\u0131 kar\u015f\u0131l\u0131yor ve idareye teslim ediyor. Bu maliyet, asl\u0131nda i\u015fin bir par\u00e7as\u0131 ve hakedi\u015flere yans\u0131t\u0131l\u0131yor.<br><br>\ud83d\udd39\u00a0Y\u00fcklenicinin Arg\u00fcman\u0131:\u00a0&#8220;Bu ara\u00e7lar\u0131 ben kendi faaliyetim i\u00e7in kullanm\u0131yorum. Bu, s\u00f6zle\u015fmenin bir gere\u011fi, ticari kazanc\u0131m\u0131 elde etmem i\u00e7in katland\u0131\u011f\u0131m zorunlu bir maliyet. Dolay\u0131s\u0131yla, standart gider k\u0131s\u0131tlamalar\u0131na (kira s\u0131n\u0131r\u0131, %70 kural\u0131) tabi olmamal\u0131.&#8221;<br><br>\ud83d\udd39\u00a0Gelir \u0130daresi&#8217;nin Karar\u0131 (Net ve Sert):\u00a0&#8220;Bir giderin kazanc\u0131n elde edilmesiyle ilgili olmas\u0131, onun \u00f6zel k\u0131s\u0131tlama h\u00fck\u00fcmlerinden muaf oldu\u011fu anlam\u0131na gelmez. Ara\u00e7lar sizin taraf\u0131n\u0131zdan kiralanm\u0131\u015ft\u0131r ve\u00a0sizin faaliyetlerinizde kullan\u0131lmamaktad\u0131r.\u00a0Dolay\u0131s\u0131yla, bu ara\u00e7lara ait kiralama, akaryak\u0131t, bak\u0131m vb. giderlerin\u00a0H\u0130\u00c7B\u0130R KISMINI\u00a0kurum kazanc\u0131n\u0131z\u0131n tespitinde gider olarak dikkate alamazs\u0131n\u0131z.&#8221;<br><br>Y\u0131k\u0131c\u0131 Etki:<br>\u0130dare, sadece gider k\u0131s\u0131tlamas\u0131 uygulamakla kalmad\u0131, giderin\u00a0tamam\u0131n\u0131\u00a0reddetti! Gerek\u00e7e: Giderle kazan\u00e7 aras\u0131nda &#8220;illiyet ba\u011f\u0131&#8221; olsa da, ara\u00e7lar i\u015fletmenin kendi faaliyetinde kullan\u0131lmad\u0131\u011f\u0131 i\u00e7in bu ba\u011f zay\u0131fl\u0131yor ve gider &#8220;kanunen kabul edilmeyen gider&#8221; (KKEG) stat\u00fcs\u00fcne giriyor. \u00dcstelik bu gidere ait KDV&#8217;nin de indirilemeyece\u011fi belirtiliyor.<br><br>Sonu\u00e7:<br>Kamu ihalelerine teklif verirken, &#8220;idareye ara\u00e7 tahsisi&#8221; gibi maddelerin maliyetini art\u0131k sadece kira+yak\u0131t olarak de\u011fil,\u00a0(Kira+Yak\u0131t) + Reddedilen Giderin Vergi Y\u00fck\u00fc + \u0130ndirilemeyen KDV\u00a0olarak hesaplamak zorundas\u0131n\u0131z. Bu \u00f6zelge, ihale maliyet analizlerinde ezberleri bozacak ve teklif stratejilerini k\u00f6kten de\u011fi\u015ftirecektir.<br><br>S\u00f6zle\u015fme size bir maliyeti dayatabilir, ancak o maliyetin vergisel sonu\u00e7lar\u0131na katlanacak olan sizsiniz.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_kamuiaovhaleleri-maesteahhit-iaovnagnaat-activity-7363453428292898816-pfZ3?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_kamuiaovhaleleri-maesteahhit-iaovnagnaat-activity-7363453428292898816-pfZ3?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vergi kanunlar\u0131 nettir: \u015eirketiniz i\u00e7in kiralad\u0131\u011f\u0131n\u0131z binek otomobillerin ayl\u0131k kiras\u0131n\u0131n sadece belirli bir k\u0131sm\u0131n\u0131, di\u011fer giderlerinin ise %70&#8217;ini vergiden d\u00fc\u015febilirsiniz. Peki ya o ara\u00e7lar\u0131 siz de\u011fil, i\u015f yapt\u0131\u011f\u0131n\u0131z\u00a0kamu idaresi\u00a0kullan\u0131yorsa? Ve bu, ihaleyi kazanman\u0131z\u0131n bir \u015fart\u0131ysa? Ankara Defterdarl\u0131\u011f\u0131&#8217;n\u0131n verdi\u011fi bir \u00f6zelge, bu gri alanda yolunu arayan m\u00fcteahhitler i\u00e7in k\u0131rm\u0131z\u0131 \u0131\u015f\u0131k yakt\u0131 ve &#8220;k\u0131s\u0131tlamadan ka\u00e7\u0131\u015f yok&#8221; dedi. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1436","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1436","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1436"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1436\/revisions"}],"predecessor-version":[{"id":1438,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1436\/revisions\/1438"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}