{"id":627,"date":"2026-10-23T10:00:00","date_gmt":"2026-10-23T07:00:00","guid":{"rendered":"https:\/\/utuhukuk.com\/?p=627"},"modified":"2026-10-23T23:06:35","modified_gmt":"2026-10-23T20:06:35","slug":"devlet-ihale-kanunu-kamu-ihale-kanunu-farki","status":"publish","type":"post","link":"https:\/\/utuhukuk.com\/en\/devlet-ihale-kanunu-kamu-ihale-kanunu-farki\/","title":{"rendered":"Laws No. 2886 and No. 4734 Compared: Which Law Applies in Public Tenders?"},"content":{"rendered":"<div class=\"pm\" data-utu-pm=\"1\">\n<p class=\"pm-giris\"><strong>2886 ve 4734 fark\u0131<\/strong>, kamu ihalelerinde hangi kanunun uygulanaca\u011f\u0131 sorusunun merkezinde yer al\u0131r. Kamu ihalelerinde uygulanacak kanun, yaln\u0131zca ihaleyi yapan kurumun ad\u0131na veya \u015fartnamede kullan\u0131lan ifadeye bak\u0131larak belirlenemez. Kural olarak, kapsamdaki idarelerin kamu kayna\u011f\u0131 kullanarak ger\u00e7ekle\u015ftirdi\u011fi mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015fleri 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu\u2019na; 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu kapsam\u0131ndaki idarelerin gelir elde etmeye y\u00f6nelik sat\u0131\u015f ve kiraya verme gibi i\u015flemleri ise 2886 say\u0131l\u0131 Kanun\u2019a tabidir. Ancak bu ayr\u0131m, idarenin hukuki stat\u00fcs\u00fc, istisna h\u00fck\u00fcmleri ve s\u00f6zle\u015fmenin ger\u00e7ek ekonomik i\u00e7eri\u011fi birlikte incelenerek yap\u0131lmal\u0131d\u0131r.<\/p>\n<aside class=\"pm-ozet\" aria-label=\"K\u0131saca\">\n<p class=\"pm-etiket\">K\u0131saca<\/p>\n<ul>\n<li>Hangi kanunun uygulanaca\u011f\u0131; idarenin hukuki stat\u00fcs\u00fc, i\u015flemin konusu ve bedelin y\u00f6n\u00fc birlikte incelenerek belirlenir.<\/li>\n<li>4734 say\u0131l\u0131 Kanun kapsam\u0131ndaki bir al\u0131m veya yap\u0131m ihalesinde 2886 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri uygulanmaz.<\/li>\n<li>\u0130darenin kirac\u0131 olarak bina kiralamas\u0131 ile malik oldu\u011fu binay\u0131 kiraya vermesi farkl\u0131 hukuki rejimlere tabidir.<\/li>\n<li>Y\u00fckleniciye kamu gelirinden pay verilmesi veya idarenin \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u00fcstlenmesi, i\u015flemin kamu harcamas\u0131 niteli\u011finde de\u011ferlendirilmesine yol a\u00e7abilir.<\/li>\n<li>4734 say\u0131l\u0131 Kanun\u2019dan istisna edilen her i\u015flem kendili\u011finden 2886 say\u0131l\u0131 Kanun kapsam\u0131na girmez.<\/li>\n<\/ul>\n<\/aside>\n<details class=\"pm-ic\" open>\n<summary>\u0130\u00e7indekiler<\/summary>\n<ol>\n<li><a href=\"#kapsam-yururluk\">\u0130ki kanunun kapsam\u0131 ve y\u00fcr\u00fcrl\u00fck ili\u015fkisi<\/a><\/li>\n<li><a href=\"#harcama-gelir\">Harcama ve gelir ayr\u0131m\u0131<\/a><\/li>\n<li><a href=\"#kiralama\">Kiralama i\u015flemleri ve uygulama \u00f6rnekleri<\/a><\/li>\n<li><a href=\"#danistay-karari\">Dan\u0131\u015ftay karar\u0131nda kamu gelirinden \u00f6deme<\/a><\/li>\n<li><a href=\"#istisnalar\">\u0130stisnalar ve \u00f6zel d\u00fczenlemeler<\/a><\/li>\n<li><a href=\"#yanlis-kanun\">Yanl\u0131\u015f kanun se\u00e7iminin sonu\u00e7lar\u0131<\/a><\/li>\n<li><a href=\"#kontrol\">Pratik kontrol listesi<\/a><\/li>\n<li><a href=\"#sonuc\">Sonu\u00e7 ve kaynaklar<\/a><\/li>\n<li><a href=\"#sss\">S\u0131k\u00e7a sorulan sorular<\/a><\/li>\n<li><a href=\"#iletisim\">G\u00f6r\u00fc\u015fme talebi<\/a><\/li>\n<\/ol>\n<\/details>\n<section id=\"kapsam-yururluk\">\n<h2>2886 ve 4734 Fark\u0131: Kapsam ve Y\u00fcr\u00fcrl\u00fck \u0130li\u015fkisi<\/h2>\n<p>2886 say\u0131l\u0131 Devlet \u0130hale Kanunu, 8 Eyl\u00fcl 1983 tarihinde kabul edilmi\u015f ve 10 Eyl\u00fcl 1983 tarihli, 18161 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu ise 4 Ocak 2002 tarihinde kabul edilmi\u015f, 22 Ocak 2002 tarihli, 24648 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. <\/p>\n<p>2886 say\u0131l\u0131 Kanun\u2019un 1. maddesinde, burada belirtilen idarelerin al\u0131m, sat\u0131m, hizmet, yap\u0131m, kira, trampa, m\u00fclkiyetin gayri ayni hak tesisi ve ta\u015f\u0131ma i\u015fleri say\u0131lm\u0131\u015ft\u0131r. 4734 say\u0131l\u0131 Kanun\u2019un 2. maddesi ise maddede say\u0131lan idarelerin kullan\u0131m\u0131nda bulunan her t\u00fcrl\u00fc kaynaktan kar\u015f\u0131lanan mal veya hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flerini d\u00fczenler. Bu kapsamda yaln\u0131zca belediyeler ve merkezi idareler de\u011fil, maddede belirtilen di\u011fer kurulu\u015flar ve kamu sermayeli \u015firketler de kendi kapsam \u015fartlar\u0131 \u00e7er\u00e7evesinde de\u011ferlendirilir. [1, 2]<\/p>\n<div class=\"pm-ikili\">\n<div class=\"pm-kart\">\n<p class=\"pm-etiket\">2886 say\u0131l\u0131 Devlet \u0130hale Kanunu<\/p>\n<p>Kabul: 8 Eyl\u00fcl 1983 \u00b7 Resm\u00ee Gazete: 10 Eyl\u00fcl 1983, say\u0131 18161. Kapsam (m. 1): al\u0131m, sat\u0131m, hizmet, yap\u0131m, kira, trampa, m\u00fclkiyetin gayri ayni hak tesisi ve ta\u015f\u0131ma i\u015fleri.<\/p>\n<\/div>\n<div class=\"pm-kart\">\n<p class=\"pm-etiket\">4734 say\u0131l\u0131 Kamu \u0130hale Kanunu<\/p>\n<p>Kabul: 4 Ocak 2002 \u00b7 Resm\u00ee Gazete: 22 Ocak 2002, say\u0131 24648. Kapsam (m. 2): her t\u00fcrl\u00fc kaynaktan kar\u015f\u0131lanan mal veya hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015fleri.<\/p>\n<\/div>\n<\/div>\n<p>\u0130ki kanunda al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin ifadelerin bulunmas\u0131, idareye istedi\u011fi kanunu se\u00e7me yetkisi vermez. 4734 say\u0131l\u0131 Kanun\u2019un 68. maddesinin (a) bendi bu ili\u015fkiyi a\u00e7\u0131k\u00e7a d\u00fczenler:<\/p>\n<blockquote class=\"pm-kanun\">\n<p>\u201cBu Kanun kapsam\u0131nda yer alan i\u015flerin ihalelerinde 8.9.1983 tarihli ve 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu h\u00fck\u00fcmleri uygulanmaz.\u201d<\/p>\n<p><cite>4734 say\u0131l\u0131 Kamu \u0130hale Kanunu, m. 68 (a)<\/cite><\/p><\/blockquote>\n<p>Ayn\u0131 maddenin (b) bendi, di\u011fer kanunlar\u0131n 2886 say\u0131l\u0131 Kanun\u2019dan muafiyet tan\u0131yan h\u00fck\u00fcmleri ile 4734 say\u0131l\u0131 Kanun\u2019a uymayan h\u00fck\u00fcmlerinin uygulanmayaca\u011f\u0131n\u0131 belirtir. Bununla birlikte bu d\u00fczenleme, sonraki tarihli \u00f6zel kanunlar\u0131n veya 4734 say\u0131l\u0131 Kanun\u2019da a\u00e7\u0131k\u00e7a d\u00fczenlenen istisnalar\u0131n ayr\u0131ca de\u011ferlendirilmesini ortadan kald\u0131rmaz. [1]<\/p>\n<p>4734 say\u0131l\u0131 Kanun\u2019un ihale rejimine ili\u015fkin h\u00fck\u00fcmleri, 69. madde uyar\u0131nca 1 Ocak 2003 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir; maddede belirtilen baz\u0131 h\u00fck\u00fcmler i\u00e7in yay\u0131mlanma tarihi esas al\u0131nm\u0131\u015ft\u0131r. 2886 say\u0131l\u0131 Kanun t\u00fcm\u00fcyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmam\u0131\u015f, uygulanma alan\u0131 4734 say\u0131l\u0131 Kanun ve \u00f6zel d\u00fczenlemelerle birlikte belirlenir hale gelmi\u015ftir. [1, 2]<\/p>\n<\/section>\n<section id=\"harcama-gelir\">\n<h2>Harcama ve Gelir Ayr\u0131m\u0131: 2886 ve 4734 Fark\u0131 Nas\u0131l Belirlenir?<\/h2>\n<p>\u0130lk soru, idarenin bu i\u015flemle neyi temin etti\u011fi ve bedelin hangi y\u00f6nde akt\u0131\u011f\u0131d\u0131r. \u0130dare bilgisayar, temizlik hizmeti veya bir yol yap\u0131m\u0131 temin edip kar\u015f\u0131l\u0131\u011f\u0131nda y\u00fckleniciye \u00f6deme yap\u0131yorsa, kapsam ve istisna \u015fartlar\u0131 sakl\u0131 kalmak \u00fczere 4734 say\u0131l\u0131 Kanun g\u00fcndeme gelir. \u0130dare kendi ta\u015f\u0131nmaz\u0131n\u0131 sat\u0131yor veya kiraya vererek gelir elde ediyorsa, idarenin 2886 say\u0131l\u0131 Kanun\u2019a tabi olmas\u0131 ve \u00f6zel bir d\u00fczenleme bulunmamas\u0131 \u015fart\u0131yla 2886 say\u0131l\u0131 Kanun uygulan\u0131r.<\/p>\n<div class=\"pm-ikili\">\n<div class=\"pm-kart\">\n<p class=\"pm-etiket\">\u0130dare \u00f6der \u00b7 4734<\/p>\n<p>Mal veya hizmet al\u0131m\u0131 ya da yap\u0131m i\u015fi; bedel idareden y\u00fckleniciye akar.<\/p>\n<\/div>\n<div class=\"pm-kart\">\n<p class=\"pm-etiket\">\u0130dare gelir elde eder \u00b7 2886<\/p>\n<p>Ta\u015f\u0131nmaz\u0131n sat\u0131\u015f\u0131 veya kiraya verilmesi; bedel idareye akar.<\/p>\n<\/div>\n<\/div>\n<figure class=\"pm-gorsel\">\n<img src=\"https:\/\/utuhukuk.com\/wp-content\/uploads\/2026\/10\/2886-ve-4734-farki-kamu-ihale-kanunu-devlet-ihale-kanunu.jpg\" alt=\"2886 ve 4734 fark\u0131 infografi\u011fi: kural olarak 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu idarenin \u00f6deme yapt\u0131\u011f\u0131 mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015flerine, 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu gelir elde etmeye y\u00f6nelik sat\u0131\u015f ve kiraya verme i\u015flemlerine uygulan\u0131r; 4734 istisnas\u0131 kendili\u011finden 2886 demek de\u011fildir\" width=\"1600\" height=\"1000\" loading=\"lazy\" decoding=\"async\"><figcaption>Harcama ve gelir ayr\u0131m\u0131na g\u00f6re 2886 ve 4734 fark\u0131. Kapsam, istisna ve \u00f6zel mevzuat ayr\u0131ca incelenir.<\/figcaption><\/figure>\n<div class=\"pm-not\">\n<p class=\"pm-etiket\">Dikkat<\/p>\n<p>Ancak \u201charcama varsa 4734, gelir varsa 2886\u201d \u015feklindeki k\u0131sa a\u00e7\u0131klama tek ba\u015f\u0131na yeterli de\u011fildir. \u0130darenin her iki kanundaki kapsam durumu, i\u015fin konusu ve \u00f6zel mevzuat kontrol edilmelidir. \u00d6zellikle hizmetin i\u015fletme hakk\u0131n\u0131n devri, yap\u0131m kar\u015f\u0131l\u0131\u011f\u0131 ta\u015f\u0131nmaz veya hak verilmesi ve gelir payla\u015f\u0131m\u0131 i\u00e7eren karma modellerde s\u00f6zle\u015fmenin b\u00fct\u00fcn\u00fc incelenmelidir.<\/p>\n<\/div>\n<p>4734 say\u0131l\u0131 Kanun\u2019un 2. maddesindeki \u201cher t\u00fcrl\u00fc kaynak\u201d ifadesi nedeniyle, \u00f6demenin do\u011frudan genel b\u00fct\u00e7eden yap\u0131lmamas\u0131 i\u015flemi kendili\u011finden Kanun kapsam\u0131ndan \u00e7\u0131karmaz. \u0130darenin kullan\u0131m\u0131ndaki bir gelirden, fondan veya ortak havuzdan hizmet bedeli \u00f6denmesi de kamu kayna\u011f\u0131 kullan\u0131m\u0131 bak\u0131m\u0131ndan \u00f6nem ta\u015f\u0131yabilir. [1, 3]<\/p>\n<\/section>\n<section id=\"kiralama\">\n<h2>Kiralama: 2886 Say\u0131l\u0131 Devlet \u0130hale Kanunu mu Uygulan\u0131r?<\/h2>\n<p>Kiralama kavram\u0131n\u0131n her iki kanun bak\u0131m\u0131ndan g\u00fcndeme gelmesi s\u0131k kar\u015f\u0131la\u015f\u0131lan bir teredd\u00fctt\u00fcr. Burada belirleyici olan, idarenin kirac\u0131 m\u0131 yoksa kiraya veren mi oldu\u011fudur. 4734 say\u0131l\u0131 Kanun\u2019un 4. maddesindeki hizmet tan\u0131m\u0131 ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mal ve haklar\u0131n kiralanmas\u0131n\u0131 da i\u00e7erir. Ayr\u0131ca 22. maddenin (e) bendi, idarenin ihtiyac\u0131na uygun ta\u015f\u0131nmaz mal al\u0131m\u0131 veya kiralanmas\u0131 i\u00e7in do\u011frudan temin imk\u00e2n\u0131 tan\u0131r. Do\u011frudan temin, Kanun\u2019un 18. maddesinde say\u0131lan ihale usullerinden biri de\u011fildir; 22. maddede d\u00fczenlenen ayr\u0131 bir temin y\u00f6ntemidir. [1]<\/p>\n<p>Uygulamada s\u0131k kar\u015f\u0131la\u015f\u0131lan i\u015flemleri ve genel rejimlerini \u015f\u00f6yle \u00f6zetleyebiliriz:<\/p>\n<p class=\"pm-tablo-baslik\" id=\"tablo-ihale-rejimi\">Kamu ihalelerinde i\u015flem t\u00fcr\u00fcne g\u00f6re genel rejim<\/p>\n<div class=\"pm-tablo-kap\">\n<table class=\"pm-tablo\" aria-labelledby=\"tablo-ihale-rejimi\">\n<thead>\n<tr>\n<th scope=\"col\">\u0130\u015flem<\/th>\n<th scope=\"col\">Genel rejim<\/th>\n<th scope=\"col\">Belirleyici unsur<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Belediyenin bilgisayar sat\u0131n almas\u0131<\/td>\n<td>4734<\/td>\n<td>Mal al\u0131m\u0131 ve kamu kayna\u011f\u0131ndan \u00f6deme<\/td>\n<\/tr>\n<tr>\n<td>\u0130darenin temizlik veya ta\u015f\u0131ma hizmeti almas\u0131<\/td>\n<td>4734<\/td>\n<td>\u0130dareye hizmet sa\u011flanmas\u0131<\/td>\n<\/tr>\n<tr>\n<td>\u0130darenin bedel \u00f6deyerek bina yapt\u0131rmas\u0131<\/td>\n<td>4734<\/td>\n<td>Kamu kayna\u011f\u0131yla yap\u0131m i\u015fi<\/td>\n<\/tr>\n<tr>\n<td>Belediyenin kendi d\u00fckk\u00e2n\u0131n\u0131 kiraya vermesi<\/td>\n<td>2886<\/td>\n<td>\u0130darenin kira geliri elde etmesi<\/td>\n<\/tr>\n<tr>\n<td>Belediyenin kendi ta\u015f\u0131nmaz\u0131n\u0131 satmas\u0131<\/td>\n<td>2886<\/td>\n<td>\u0130darenin sat\u0131\u015f geliri elde etmesi<\/td>\n<\/tr>\n<tr>\n<td>\u0130darenin hizmet binas\u0131 kiralamas\u0131<\/td>\n<td>4734 m. 22 (e)<\/td>\n<td>\u0130darenin kirac\u0131 olmas\u0131 ve ta\u015f\u0131nmaz ihtiyac\u0131<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"pm-not\">\n<p class=\"pm-etiket\">Tablonun varsay\u0131m\u0131<\/p>\n<p>Tablodaki de\u011ferlendirmeler, ilgili idarenin kanun kapsam\u0131na girdi\u011fi ve \u00f6zel bir istisna veya farkl\u0131 d\u00fczenleme bulunmad\u0131\u011f\u0131 varsay\u0131m\u0131na dayan\u0131r. Ayn\u0131 konu ba\u015fl\u0131\u011f\u0131n\u0131 ta\u015f\u0131yan her i\u015flem ayn\u0131 kanuna tabi olmayabilir.<\/p>\n<\/div>\n<\/section>\n<section id=\"danistay-karari\">\n<h2>Dan\u0131\u015ftay Karar\u0131nda Kamu Gelirinden \u00d6deme<\/h2>\n<p>Dan\u0131\u015ftay 13. Dairesinin 17 Nisan 2013 tarihli, E. 2012\/2994, K. 2013\/1113 say\u0131l\u0131 karar\u0131, ayr\u0131m\u0131n s\u00f6zle\u015fmenin ger\u00e7ek i\u00e7eri\u011fi \u00fczerinden yap\u0131lmas\u0131 gerekti\u011fini g\u00f6sterir. Uyu\u015fmazl\u0131k, \u015eanl\u0131urfa Belediyesinin toplu ta\u015f\u0131ma ara\u00e7lar\u0131nda elektronik \u00fccret toplama sistemi kurulmas\u0131 ve be\u015f y\u0131l i\u015fletilmesine ili\u015fkin ihaleyi 2886 say\u0131l\u0131 Kanun\u2019a g\u00f6re ger\u00e7ekle\u015ftirmesinden do\u011fmu\u015ftur. [3]<\/p>\n<p>\u0130lk derece mahkemesi, belediye b\u00fct\u00e7esinden harcama yap\u0131lmad\u0131\u011f\u0131 ve \u00f6denek ayr\u0131lmad\u0131\u011f\u0131 de\u011ferlendirmesiyle davay\u0131 reddetmi\u015ftir. Dan\u0131\u015ftay ise \u00f6deme mekanizmas\u0131n\u0131 inceleyerek farkl\u0131 bir sonuca ula\u015fm\u0131\u015ft\u0131r. Sistemde belediye otob\u00fcslerinin bilet gelirleri de ortak havuza aktar\u0131lmakta; kurulum gideri i\u00e7in y\u00fczde 4, i\u015fletim gideri i\u00e7in y\u00fczde 1 olmak \u00fczere toplam y\u00fczde 5 oran\u0131nda y\u00fckleniciye \u00f6deme yap\u0131lmaktad\u0131r. Havuzdaki gelirler ve banka hesaplar\u0131 belediyenin kontrol\u00fcndedir.<\/p>\n<p>Ayr\u0131ca s\u00f6zle\u015fmede, belirli aksakl\u0131klar\u0131n ortaya \u00e7\u0131kmas\u0131 halinde kurulum bedelinin belediye taraf\u0131ndan ayl\u0131k 70.000 TL taksitlerle \u00f6denmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. \u0130halede pazarl\u0131k sonucunda bedelin d\u00fc\u015f\u00fcr\u00fclmesi de bu bedelin belediyeye \u00f6denecek bir gelir de\u011fil, y\u00fckleniciye \u00f6denecek kar\u015f\u0131l\u0131k oldu\u011funu g\u00f6stermektedir.<\/p>\n<p>Daire, kamu kayna\u011f\u0131n\u0131n kullan\u0131lmas\u0131 ve belediyenin \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc nedeniyle ihalenin 4734 say\u0131l\u0131 Kanun kapsam\u0131nda yap\u0131lmas\u0131 gerekti\u011fini kabul etmi\u015f; davan\u0131n reddine ili\u015fkin ilk derece karar\u0131n\u0131 bozmu\u015ftur. Karar, do\u011frudan ihale i\u015flemini iptal eden nihai bir karar olarak de\u011fil, ret karar\u0131n\u0131 hukuka ayk\u0131r\u0131 bularak yeniden karar verilmesini gerektiren bir bozma karar\u0131 olarak de\u011ferlendirilmelidir. [3]<\/p>\n<div class=\"pm-not\">\n<p class=\"pm-etiket\">Uygulamadaki sonu\u00e7<\/p>\n<p>Bu \u00f6rne\u011fin uygulamadaki sonucu a\u00e7\u0131kt\u0131r: \u0130\u015flem \u201ci\u015fletme\u201d veya \u201ckiralama\u201d olarak adland\u0131r\u0131lsa da idareye ait gelirden y\u00fcklenicinin hizmet bedeli kar\u015f\u0131lan\u0131yorsa, yaln\u0131zca adland\u0131rmaya dayan\u0131larak 2886 say\u0131l\u0131 Kanun se\u00e7ilemez. Gelirin kime ait oldu\u011fu, kimin kontrol\u00fcnde bulundu\u011fu ve \u00f6deme riskinin kim taraf\u0131ndan \u00fcstlenildi\u011fi birlikte de\u011ferlendirilir.<\/p>\n<\/div>\n<\/section>\n<section id=\"istisnalar\">\n<h2>4734 Say\u0131l\u0131 Kamu \u0130hale Kanunu \u0130stisnalar\u0131<\/h2>\n<p>4734 say\u0131l\u0131 Kanun\u2019un kapsam d\u0131\u015f\u0131nda b\u0131rakt\u0131\u011f\u0131 kurulu\u015flar ile 3. maddede say\u0131lan istisna i\u015flemler birbirinden ayr\u0131lmal\u0131d\u0131r. Bir idarenin Kanun kapsam\u0131na girmesi, ger\u00e7ekle\u015ftirdi\u011fi b\u00fct\u00fcn al\u0131mlar\u0131n genel ihale h\u00fck\u00fcmlerine tabi oldu\u011fu anlam\u0131na gelmez. \u0130stisna kapsam\u0131nda yap\u0131lan al\u0131mlarda ilgili bent, \u00f6zel usul ve esaslar ve uygulanmaya devam eden h\u00fck\u00fcmler ayr\u0131ca incelenir. [1]<\/p>\n<div class=\"pm-not\">\n<p class=\"pm-etiket\">\u0130stisna kendili\u011finden 2886 demek de\u011fildir<\/p>\n<p>Ayn\u0131 \u015fekilde, bir i\u015flemin 4734 say\u0131l\u0131 Kanun\u2019dan istisna edilmesi onu otomatik olarak 2886 say\u0131l\u0131 Kanun\u2019a tabi hale getirmez. \u0130\u015flem \u00f6zel bir kanuna, istisnaya ili\u015fkin d\u00fczenlemeye veya kurulu\u015fun kendi al\u0131m rejimine tabi olabilir. Gelir getirici i\u015flemlerde de ilgili kurumun 2886 say\u0131l\u0131 Kanun kapsam\u0131 ve ta\u015f\u0131nmaz\u0131n hukuki stat\u00fcs\u00fc kontrol edilmelidir.<\/p>\n<\/div>\n<p>\u00d6rne\u011fin kamu sermayeli bir \u015firketin mal veya hizmet al\u0131m\u0131nda 4734 say\u0131l\u0131 Kanun\u2019un 2. maddesindeki kapsam ko\u015fullar\u0131 ve 3. maddesindeki istisnalar \u00f6nem ta\u015f\u0131rken, ayn\u0131 \u015firketin ta\u015f\u0131nmaz sat\u0131\u015f\u0131 i\u00e7in yaln\u0131zca \u201ckamuya gelir sa\u011flan\u0131yor\u201d gerek\u00e7esiyle 2886 say\u0131l\u0131 Kanun\u2019un uygulanaca\u011f\u0131 s\u00f6ylenemez. \u015eirketin stat\u00fcs\u00fc ve tabi oldu\u011fu \u00f6zel h\u00fck\u00fcmler ayr\u0131ca belirlenmelidir.<\/p>\n<\/section>\n<section id=\"yanlis-kanun\">\n<h2>Kamu \u0130hale Hukukunda Yanl\u0131\u015f Kanun Se\u00e7iminin Sonu\u00e7lar\u0131<\/h2>\n<p>Uygulanacak kanunun hatal\u0131 belirlenmesi; ihale usul\u00fcn\u00fc, ilan\u0131, yeterlik \u015fartlar\u0131n\u0131, tekliflerin de\u011ferlendirilmesini ve ba\u015fvuru yollar\u0131n\u0131 etkileyebilir. Bu nedenle sorun yaln\u0131zca \u015fartnamedeki bir kanun numaras\u0131n\u0131n yanl\u0131\u015f yaz\u0131lmas\u0131ndan ibaret de\u011fildir. Zorunlu ihale rejiminin yerine ba\u015fka bir rejimin kullan\u0131lmas\u0131, ihale i\u015flemlerinin hukuka ayk\u0131r\u0131l\u0131\u011f\u0131na ve yarg\u0131sal denetimde iptaline yol a\u00e7abilir. [1, 3]<\/p>\n<ul class=\"pm-cipler\">\n<li>\u0130hale usul\u00fc<\/li>\n<li>\u0130lan<\/li>\n<li>Yeterlik \u015fartlar\u0131<\/li>\n<li>Tekliflerin de\u011ferlendirilmesi<\/li>\n<li>Ba\u015fvuru yollar\u0131<\/li>\n<\/ul>\n<h3>Ba\u015fvuru yollar\u0131<\/h3>\n<p>4734 say\u0131l\u0131 Kanun kapsam\u0131ndaki ihalelerde, ba\u015fvuru ehliyeti ve s\u00fcrelere ili\u015fkin ko\u015fullar \u00e7er\u00e7evesinde idareye \u015fik\u00e2yet ve Kamu \u0130hale Kurumuna itirazen \u015fik\u00e2yet yollar\u0131 d\u00fczenlenmi\u015ftir. Kanun\u2019un 54. maddesi, bu yollar\u0131 dava a\u00e7\u0131lmadan \u00f6nce t\u00fcketilmesi zorunlu idari ba\u015fvurular olarak belirler. Ancak do\u011frudan temin, istisna al\u0131mlar veya idarenin ihaleyi iptal karar\u0131na ili\u015fkin \u00f6zel durumlar ayn\u0131 genel \u015femaya ko\u015fulsuz bi\u00e7imde yerle\u015ftirilemez. [1]<\/p>\n<p>2886 say\u0131l\u0131 Kanun kapsam\u0131ndaki ihalelerde ise 4734 say\u0131l\u0131 Kanun\u2019daki itirazen \u015fik\u00e2yet sistemi genel olarak uygulanmaz. \u0130hale i\u015flemlerine ili\u015fkin yarg\u0131sal yol ile s\u00f6zle\u015fmenin uygulanmas\u0131ndan do\u011fan uyu\u015fmazl\u0131klar\u0131n g\u00f6rev ve s\u00fcre kurallar\u0131 ayr\u0131ca de\u011ferlendirilmelidir. Uyu\u015fmazl\u0131k ortaya \u00e7\u0131kt\u0131\u011f\u0131nda, idarenin belgelerde kulland\u0131\u011f\u0131 kanun numaras\u0131yla yetinilmeden i\u015fin tabi olmas\u0131 gereken rejim tespit edilmelidir.<\/p>\n<div class=\"pm-ikili\">\n<div class=\"pm-kart\">\n<p class=\"pm-etiket\">4734 kapsam\u0131ndaki ihaleler<\/p>\n<p>\u0130dareye \u015fik\u00e2yet ve Kamu \u0130hale Kurumuna itirazen \u015fik\u00e2yet; dava a\u00e7\u0131lmadan \u00f6nce t\u00fcketilmesi zorunlu idari ba\u015fvurular (m. 54).<\/p>\n<\/div>\n<div class=\"pm-kart\">\n<p class=\"pm-etiket\">2886 kapsam\u0131ndaki ihaleler<\/p>\n<p>\u0130tirazen \u015fik\u00e2yet sistemi genel olarak uygulanmaz; yarg\u0131sal yol, g\u00f6rev ve s\u00fcre kurallar\u0131 ayr\u0131ca de\u011ferlendirilir.<\/p>\n<\/div>\n<\/div>\n<p>\u0130ptal edilen idari i\u015flemlerin ilgililer bak\u0131m\u0131ndan do\u011furdu\u011fu sonu\u00e7lar i\u00e7in <a href=\"https:\/\/utuhukuk.com\/idare-hukukunda-kazanilmis-hak\/\">idare hukukunda kazan\u0131lm\u0131\u015f hak<\/a> yaz\u0131m\u0131za da bakabilirsiniz.<\/p>\n<\/section>\n<section id=\"kontrol\">\n<h2>Pratik Kontrol Listesi<\/h2>\n<p>Bir ihalenin hangi kanuna tabi oldu\u011funu de\u011ferlendirirken \u015fu noktalar\u0131 s\u0131rayla kontrol etmek yararl\u0131 olur:<\/p>\n<ul class=\"pm-tik\">\n<li>\u0130haleyi yapan idarenin veya \u015firketin hukuki stat\u00fcs\u00fcn\u00fc ve kanunlar\u0131n kapsam h\u00fck\u00fcmlerini belirleyin.<\/li>\n<li>\u0130\u015flemin mal veya hizmet al\u0131m\u0131, yap\u0131m, sat\u0131\u015f, kiraya verme ya da karma bir model olup olmad\u0131\u011f\u0131n\u0131 inceleyin.<\/li>\n<li>\u0130lan, \u015fartname, s\u00f6zle\u015fme tasla\u011f\u0131 ve ekleri \u00fczerinden \u00f6demenin y\u00f6n\u00fcn\u00fc ve kayna\u011f\u0131n\u0131 izleyin.<\/li>\n<li>Gelirden pay, asgari \u00f6deme veya \u015fartl\u0131 bedel \u00f6deme taahh\u00fcd\u00fc bulunup bulunmad\u0131\u011f\u0131n\u0131 kontrol edin.<\/li>\n<li>Kapsam d\u0131\u015f\u0131 b\u0131rakma, istisna veya \u00f6zel kanun h\u00fckm\u00fcn\u00fc somut madde \u00fczerinden do\u011frulay\u0131n.<\/li>\n<li>Ba\u015fvuru ehliyeti, g\u00f6revli merci ve s\u00fcreleri belirlenen hukuki rejime g\u00f6re ayr\u0131ca de\u011ferlendirin.<\/li>\n<\/ul>\n<\/section>\n<section id=\"sonuc\">\n<h2>Sonu\u00e7 ve Kaynaklar<\/h2>\n<p>Kamu ihalelerinde do\u011fru kanunu belirlemek i\u00e7in \u00f6nce idarenin hukuki stat\u00fcs\u00fc, ard\u0131ndan i\u015flemin ger\u00e7ek konusu ve finansman\u0131 incelenmelidir. Kapsamdaki mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015fleri i\u00e7in 4734 say\u0131l\u0131 Kanun; kapsamdaki gelir getirici sat\u0131\u015f ve kiraya verme i\u015flemleri i\u00e7in ise kural olarak 2886 say\u0131l\u0131 Kanun uygulan\u0131r. Kamu gelirinden \u00f6deme yap\u0131lan veya karma y\u00fck\u00fcml\u00fcl\u00fckler i\u00e7eren s\u00f6zle\u015fmelerde, ba\u015fl\u0131k ve b\u00fct\u00e7e kayd\u0131 yerine b\u00fct\u00fcn \u00f6deme ve risk d\u00fczeni esas al\u0131nmal\u0131d\u0131r.<\/p>\n<p>Devletin h\u00fck\u00fcm ve tasarrufu alt\u0131ndaki kaynaklara ili\u015fkin ayr\u0131 bir rejimi <a href=\"https:\/\/utuhukuk.com\/maden-hukuku-maden-ruhsati\/\">maden ruhsat\u0131<\/a> yaz\u0131m\u0131zda ele ald\u0131k.<\/p>\n<h3>Kaynaklar<\/h3>\n<ul class=\"pm-liste\">\n<li>[1] 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu, \u00f6zellikle m. 2, 3, 4, 18, 22, 54\u201357, 68 ve 69. Resm\u00ee Gazete 22.01.2002, say\u0131 24648. Resm\u00ee mevzuat kayna\u011f\u0131: Kamu \u0130hale Kurumu.<\/li>\n<li>[2] 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu, \u00f6zellikle m. 1. Resm\u00ee Gazete 10.09.1983, say\u0131 18161. Mevzuat metni: Mevzuat Bilgi Sistemi.<\/li>\n<li>[3] Dan\u0131\u015ftay 13. Dairesi, 17.04.2013, E. 2012\/2994, K. 2013\/1113.<\/li>\n<\/ul>\n<\/section>\n<p class=\"pm-dipnot\">\u0130lgili mevzuat: <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=4734&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\">4734 say\u0131l\u0131 Kamu \u0130hale Kanunu<\/a> (mevzuat.gov.tr)<\/p>\n<section id=\"sss\" class=\"pm-sss\">\n<h2>2886 ve 4734 Fark\u0131: S\u0131k\u00e7a Sorulan Sorular<\/h2>\n<details open>\n<summary>Kamu ihalelerinde 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu mu 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu mu uygulan\u0131r?<\/summary>\n<div>\n<p>Kural olarak, kapsamdaki idarelerin kamu kayna\u011f\u0131 kullanarak ger\u00e7ekle\u015ftirdi\u011fi mal ve hizmet al\u0131mlar\u0131 ile yap\u0131m i\u015fleri 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu\u2019na; 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu kapsam\u0131ndaki idarelerin gelir elde etmeye y\u00f6nelik sat\u0131\u015f ve kiraya verme gibi i\u015flemleri ise 2886 say\u0131l\u0131 Kanun\u2019a tabidir. Ancak bu ayr\u0131m, idarenin hukuki stat\u00fcs\u00fc, istisna h\u00fck\u00fcmleri ve s\u00f6zle\u015fmenin ger\u00e7ek ekonomik i\u00e7eri\u011fi birlikte incelenerek yap\u0131lmal\u0131d\u0131r.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>4734 say\u0131l\u0131 Kanun 2886 say\u0131l\u0131 Kanunu tamamen kald\u0131rd\u0131 m\u0131?<\/summary>\n<div>\n<p>Hay\u0131r. 4734 say\u0131l\u0131 Kanun kapsam\u0131ndaki i\u015flerin ihalelerinde 2886 say\u0131l\u0131 Kanun uygulanmaz. 2886 say\u0131l\u0131 Kanun, kapsam\u0131ndaki idarelerin \u00f6zellikle gelir getirici i\u015flemleri bak\u0131m\u0131ndan, \u00f6zel d\u00fczenlemeler sakl\u0131 kalmak \u00fczere uygulanmaya devam eder.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>\u0130dare iki kanundan istedi\u011fini se\u00e7ebilir mi?<\/summary>\n<div>\n<p>Hay\u0131r. Uygulanacak rejim, idarenin kapsam durumu ve i\u015flemin niteli\u011fiyle belirlenir. \u0130hale onay\u0131 veya \u015fartnameyle kanunun zorunlu uygulama alan\u0131 de\u011fi\u015ftirilemez.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>B\u00fct\u00e7eden \u00f6deme yap\u0131lmamas\u0131 2886 say\u0131l\u0131 Kanun i\u00e7in yeterli mi?<\/summary>\n<div>\n<p>Hay\u0131r. \u0130darenin kontrol\u00fcndeki kamu gelirinden \u00f6deme yap\u0131lmas\u0131 veya s\u00f6zle\u015fmeyle \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u00fcstlenilmesi de de\u011ferlendirilmelidir. Elektronik \u00fccret toplama sistemine ili\u015fkin Dan\u0131\u015ftay karar\u0131 bu ayr\u0131m\u0131 somutla\u015ft\u0131r\u0131r.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>\u0130darenin bina kiralamas\u0131 her zaman 2886 kapsam\u0131nda m\u0131?<\/summary>\n<div>\n<p>Hay\u0131r. \u0130darenin ihtiyac\u0131 i\u00e7in ta\u015f\u0131nmaz kiralamas\u0131 4734 say\u0131l\u0131 Kanun\u2019un 22. maddesinin (e) bendinde d\u00fczenlenmi\u015ftir. \u0130darenin kendi binas\u0131n\u0131 kiraya vermesi ise kapsam ve \u00f6zel mevzuat \u015fartlar\u0131na g\u00f6re 2886 say\u0131l\u0131 Kanun kapsam\u0131nda de\u011ferlendirilebilir.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>4734 kapsam\u0131 d\u0131\u015f\u0131nda kalan her i\u015flem 2886 kapsam\u0131na girer mi?<\/summary>\n<div>\n<p>Hay\u0131r. \u0130stisna ve \u00f6zel mevzuat h\u00fck\u00fcmleri ayr\u0131ca incelenir. \u0130ki kanun, t\u00fcm kamu i\u015flemlerini kendili\u011finden ve eksiksiz bi\u00e7imde payla\u015fan tek se\u00e7enekler de\u011fildir.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>Yanl\u0131\u015f kanuna g\u00f6re yap\u0131lan ihale iptal edilebilir mi?<\/summary>\n<div>\n<p>Zorunlu ihale rejiminin yerine ba\u015fka bir rejimin kullan\u0131lmas\u0131, ihale i\u015flemlerinin hukuka ayk\u0131r\u0131l\u0131\u011f\u0131na ve yarg\u0131sal denetimde iptaline yol a\u00e7abilir. Uygulanacak kanunun hatal\u0131 belirlenmesi; ihale usul\u00fcn\u00fc, ilan\u0131, yeterlik \u015fartlar\u0131n\u0131, tekliflerin de\u011ferlendirilmesini ve ba\u015fvuru yollar\u0131n\u0131 etkileyebilir.<\/p>\n<\/div>\n<\/details>\n<details>\n<summary>2886 say\u0131l\u0131 Kanun kapsam\u0131ndaki ihalelerde itirazen \u015fik\u00e2yet yolu var m\u0131?<\/summary>\n<div>\n<p>4734 say\u0131l\u0131 Kanun\u2019daki itirazen \u015fik\u00e2yet sistemi, 2886 say\u0131l\u0131 Kanun kapsam\u0131ndaki ihalelerde genel olarak uygulanmaz. \u0130hale i\u015flemlerine ili\u015fkin yarg\u0131sal yol ile s\u00f6zle\u015fmenin uygulanmas\u0131ndan do\u011fan uyu\u015fmazl\u0131klar\u0131n g\u00f6rev ve s\u00fcre kurallar\u0131 ayr\u0131ca de\u011ferlendirilmelidir.<\/p>\n<\/div>\n<\/details>\n<\/section>\n<section id=\"iletisim\" class=\"pm-form-kap\">\n<div class=\"pm-form-sol\">\n<p class=\"pm-etiket\">G\u00f6r\u00fc\u015fme talebi<\/p>\n<h2>Kamu ihalesinde uygulanacak kanun konusunda bir sorunuz mu var?<\/h2>\n<p>UTU Hukuk Dan\u0131\u015fmanl\u0131k olarak vergi ve idare hukuku alan\u0131nda avukatl\u0131k ve dan\u0131\u015fmanl\u0131k hizmeti vermekteyiz.<\/p>\n<p>Formu doldurun, sizi arayal\u0131m. Dilerseniz do\u011frudan da ula\u015fabilirsiniz:<\/p>\n<ul class=\"pm-kanal\">\n<li><a href=\"tel:+905365931600\">+90 536 593 16 00<\/a><\/li>\n<li><a href=\"mailto:bilgi@utuhukuk.com\">bilgi@utuhukuk.com<\/a><\/li>\n<\/ul>\n<\/div>\n<form class=\"pm-form\" data-alan=\"Vergi ve \u0130dare Hukuku\" novalidate>\n<div class=\"pm-alan\"><label for=\"pm-ad\">Ad soyad *<\/label><input id=\"pm-ad\" name=\"ad\" type=\"text\" autocomplete=\"name\" required><\/div>\n<div class=\"pm-alan\"><label for=\"pm-tel\">Telefon *<\/label><input id=\"pm-tel\" name=\"tel\" type=\"tel\" autocomplete=\"tel\" inputmode=\"tel\" required><\/div>\n<div class=\"pm-alan\"><label for=\"pm-mail\">E-posta<\/label><input id=\"pm-mail\" name=\"mail\" type=\"email\" autocomplete=\"email\"><\/div>\n<div class=\"pm-alan\"><label for=\"pm-konu\">K\u0131saca durumunuz<\/label><textarea id=\"pm-konu\" name=\"konu\" rows=\"4\" placeholder=\"\u00d6rne\u011fin: Kat\u0131ld\u0131\u011f\u0131m\u0131z ihalenin hangi kanuna tabi oldu\u011funu ve ba\u015fvuru yollar\u0131n\u0131 \u00f6\u011frenmek istiyorum.\"><\/textarea><\/div>\n<div class=\"pm-bal\" aria-hidden=\"true\"><label for=\"pm-web\">Web sitesi<\/label><input id=\"pm-web\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n<p><label class=\"pm-onay\"><input name=\"kvkk\" type=\"checkbox\" required> <span>Ki\u015fisel verilerimin bu talep kapsam\u0131nda i\u015flenmesine ve benimle ileti\u015fime ge\u00e7ilmesine onay veriyorum.<\/span><\/label><br \/>\n<button type=\"submit\">Talep g\u00f6nder<\/button><\/p>\n<p class=\"pm-durum\" role=\"status\" aria-live=\"polite\">\n<\/form>\n<\/section>\n<footer class=\"pm-imza\">\n<div class=\"pm-imza-logo\" aria-hidden=\"true\">UTU<\/div>\n<div>\n<p class=\"pm-imza-ad\">UTU Hukuk ve Dan\u0131\u015fmanl\u0131k<\/p>\n<p>2016&#8217;dan bu yana Ankara&#8217;da vergi ve idare hukuku ba\u015fta olmak \u00fczere bir\u00e7ok alanda avukatl\u0131k ve dan\u0131\u015fmanl\u0131k hizmeti vermektedir. <a href=\"https:\/\/utuhukuk.com\/vergi-idare-hukuku\/\">Vergi ve idare hukuku \u00e7al\u0131\u015fma alan\u0131m\u0131z \u2192<\/a><\/p>\n<p class=\"pm-uyari\">Bu yaz\u0131 genel bilgilendirme amac\u0131 ta\u015f\u0131r, hukuki tavsiye niteli\u011finde de\u011fildir. Somut durumunuz i\u00e7in bir avukata dan\u0131\u015fman\u0131z \u00f6nerilir.<\/p>\n<\/div>\n<\/footer>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>What is the difference between Laws No. 2886 and No. 4734? We explain which law applies in public tenders through the distinction between expenditure and revenue, leasing, exemptions and a Council of State decision.<\/p>","protected":false},"author":1,"featured_media":774,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi-idare-hukuku"],"_links":{"self":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/posts\/627","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=627"}],"version-history":[{"count":2,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/posts\/627\/revisions"}],"predecessor-version":[{"id":776,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/posts\/627\/revisions\/776"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/media\/774"}],"wp:attachment":[{"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=627"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/categories?post=627"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/utuhukuk.com\/en\/wp-json\/wp\/v2\/tags?post=627"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}