282 Kamu İhale Sözleşmelerinde Geçici ve Kesin Teminatların Gelir (İrat) Olarak Kaydedilmesi idare tarafından hazineye gelir kaydedilmesi sebepleri ve usulü ile uygulamada bu hususta yaşanılan problemlerin irdelenmesi ve gerektiğinde çözüm önerileri sunulmasıdır. Anahtar Kelimeler: İdare, Kamu İhale Hukuku, Banka Teminat Mektubu, İrat Kaydı Abstract: In the public procurement process, which refers to the series of legal proceedings starting with the award of the tender by the contracting authority and ending with the termination of the public procurement contract, the contracting authority requests the counterparty to provide it with a guarantee against the possible risks and damages it may encounter in this process. Pursuant to the relevant provisions of the Public Procurement Law No. 4734 and the Public Procurement Contracts Law No. 4735, this collateral may be Turkish currency and government domestic debt securities in circulation or, as is more frequently encountered in practice, bank letters of guarantee. Pursuant to the aforementioned legislation, the provisional letters of guarantee required from the tenderers participating in the tender and the letters of guarantee required from the contractors are converted into money by the administration by applying to the guarantor bank upon the realisation of the risk they guarantee; even if the risk guaranteed is not realised in the event of certain situations, they are subject to a payment request and recorded as revenue to the treasury. Although it is only possible to record temporary and definite letters of guarantee as revenue to the treasury upon the realisation of the limited reasons listed in the law, it is observed in practice that the contracting authority sometimes abuses this authority and sometimes fails to compensate for the loss incurred in this way. The purpose of this study is to examine the reasons and procedures for the revenue recognition of temporary and definite letters of guarantee to the treasury by the administration and the problems experienced in this regard in practice, and to propose solutions when necessary. Keywords: Contracting Authority, Public Procurement Law, Bank Letter of Guarantee, Recognition of Credit GİRİŞ Kamu ihale sürecinde teminatların gelir (irat) kaydedilmesi, hem 4734 sayılı Kamu İhale Kanunu (KİK) hem de 4735 sayılı Kanunu’nun (KİSK) muhtelif maddelerinde düzenlenmiştir. İdareye çeşitli risklerin garantisi olarak verilen teminatların idare tarafından hazineye gelir kaydedilebilmesi için bu kanunlarda yer alan sebeplerin (risklerin) gerçekleşmesi gerekir. Dolayısıyla kanunda teminatların gelir kaydedildiği durumlardan anlaşılması gereken, aslında taraflar arasındaki hukuki ilişkide hangi olayların risk altına alındığı ve bu risklerin hangi durumlarda gerçekleşmiş sayılacağıdır.
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