ihalenin iptali
ihalenin iptali
İhalelere Katılımda Enflasyon Düzeltmesine Tabi Bilançoların Kullanılması Hakkında
29 Nisan 2024

29/1/2022 tarihli ve 31734 sayılı Resmî Gazete’de yayımlanan Vergi Usul Kanunu ile Kurumlar Vergisi Kanununda Değişiklik Yapılmasına Dair Kanunla 213 sayılı Vergi Usul Kanununa eklenen Geçici Madde 33 ile 30/12/2023 tarihli ve 32415 (2.Mükerrer) sayılı Resmi Gazete’de yayımlanan 555 sıra no.lu Vergi Usul Kanunu Genel Tebliği uyarınca mükelleflerin mali tablolarında enflasyon düzeltmesi yapılması uygulaması başlamıştır.

Bu çerçevede, 4734 sayılı Kamu İhale Kanunu kapsamında gerçekleştirilen ve ekonomik ve malî yeterliklere ilişkin belgeler kapsamında bilanço ve eşdeğer belgelerin istenildiği ihalelerde aday/isteklilerce hangi bilgi/belgelerin sunulacağı hususunda ortaya çıkan tereddütlerin giderilmesi amacıyla Kamu İhale Kurulu tarafından 25/4/2024 tarihli ve 2024/DK.D-77 sayılı karar alınmış olup anılan karara göre;

4734 sayılı Kanunun 10 uncu maddesi ve ilgili ihale uygulama yönetmelikleri çerçevesinde ekonomik ve malî yeterliklerin belirlenmesine ilişkin olarak bilanço veya eşdeğer belgelerin istenildiği ihalelerde;

1- Bilançosu enflasyon düzeltmesine tabi aday veya istekliler tarafından sadece enflasyon düzeltmesi yapılan bilançoların sunulması,

2- İdareler tarafından bilanço oranlarının hesaplanmasında enflasyon düzeltmesi yapılan bilanço veya eşdeğer belgelerdeki tutarların esas alınması,


Kamuoyuna saygıyla duyurulur.

Kurul kararına erişim için tıklayınız.


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