{"id":3295,"date":"2016-07-25T15:13:36","date_gmt":"2016-07-25T12:13:36","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3295"},"modified":"2016-07-25T15:13:36","modified_gmt":"2016-07-25T12:13:36","slug":"milli-emlak-genel-tebligi-sira-no-371-24-07-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3295","title":{"rendered":"Milli Emlak Genel Tebli\u011fi (S\u0131ra No: 371) – 24.07.2016"},"content":{"rendered":"

Milli Emlak Genel Tebli\u011fi (S\u0131ra No: 371) – 24.07.2016<\/strong><\/p>\n\n\n\n
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24 Temmuz 2016 PAZAR<\/td>\n\n

Resm\u00ee Gazete<\/strong><\/p>\n<\/td>\n

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Say\u0131 : 29780<\/p>\n<\/td>\n<\/tr>\n

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TEBL\u0130\u011e<\/strong><\/p>\n<\/td>\n<\/tr>\n

Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

M\u0130LL\u0130 EMLAK GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SIRA NO: 371)<\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n

Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<\/p>\n

Ama\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131;\u00a023\/7\/2016\u00a0tarihli ve 29779 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 22\/7\/2016 tarihli ve 667 say\u0131l\u0131 Ola\u011fan\u00fcst\u00fc Hal Kapsam\u0131nda Al\u0131nan Tedbirlere \u0130li\u015fkin Kanun H\u00fckm\u00fcnde Kararname ile kapat\u0131lan kurum ve kurulu\u015flar\u0131n Hazineye intikal etmi\u015f say\u0131lan her t\u00fcrl\u00fc ta\u015f\u0131n\u0131rlar ile mal varl\u0131\u011f\u0131, alacak ve haklar\u0131, belge ve evrak\u0131 ile tapuda resen Hazine ad\u0131na tescil edilecek ta\u015f\u0131nmazlar ile ilgili al\u0131nacak tedbirler ile bunlar hakk\u0131nda yap\u0131lacak i\u015f ve i\u015flemlere ili\u015fkin usul ve esaslar\u0131 belirlemektir.<\/p>\n

Dayanak<\/strong><\/p>\n

MADDE 2 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f,\u00a022\/7\/2016\u00a0tarihli ve 667 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 2\u00a0nci\u00a0maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Tan\u0131mlar<\/strong><\/p>\n

MADDE 3 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fde ge\u00e7en;<\/p>\n

a) Bakanl\u0131k: Maliye Bakanl\u0131\u011f\u0131n\u0131,<\/p>\n

b) 667 say\u0131l\u0131 KHK:\u00a022\/7\/2016\u00a0tarihli ve 667 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnameyi,<\/p>\n

c) MEOP: Milli Emlak Otomasyon Projesini,<\/p>\n

\u00e7) \u0130dare: \u0130llerde defterdarl\u0131\u011f\u0131 (mill\u00ee emlak dairesi ba\u015fkanl\u0131\u011f\u0131 veya emlak\/mill\u00ee emlak m\u00fcd\u00fcrl\u00fc\u011f\u00fc), il\u00e7elerde mill\u00ee emlak m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc, yoksa malm\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<\/p>\n

d) Muhasebe birimi: \u0130llerde defterdarl\u0131k muhasebe m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc, il\u00e7elerde malm\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<\/p>\n

e) \u0130nceleme ve De\u011ferlendirme Komisyonu: 667 say\u0131l\u0131 KHK ile Hazineye bedelsiz olarak devredilmi\u015f say\u0131lan ve \u0130darece tespit edilen malvarl\u0131\u011f\u0131 ile tapuda resen Hazine ad\u0131na tescil edilen ta\u015f\u0131nmazlar\u0131n kay\u0131t, defter ve belgelere uygunlu\u011funu denetleyecek, malvarl\u0131\u011f\u0131na\u00a0dahil\u00a0edilmesi gereken ba\u015fkaca mal, hak ve alacaklar olup olmad\u0131\u011f\u0131n\u0131n ara\u015ft\u0131r\u0131lmas\u0131n\u0131 yapacak, alacak ve haklar\u0131n takip ve tahsilinin sa\u011flanmas\u0131 konusunda de\u011ferlendirme yaparak sonucu rapora ba\u011flayacak ve al\u0131nmas\u0131 gereken tedbirlere ili\u015fkin \u00f6nerilerde bulunacak Komisyonu,<\/p>\n

f) Kapat\u0131lan kurum ve kurulu\u015f: 667 say\u0131l\u0131 KHK ile kapat\u0131lan kurum ve kurulu\u015flar\u0131,<\/p>\n

g) Malvarl\u0131\u011f\u0131: 667 say\u0131l\u0131 KHK ile kapat\u0131lan kurum ve kurulu\u015flar\u0131n Hazineye bedelsiz olarak devredilmi\u015f say\u0131lan ve \u0130darece tespit edilen yurt d\u0131\u015f\u0131ndakiler d\u00e2hil tedav\u00fcldeki T\u00fcrk Liras\u0131 veya d\u00f6viz cinsinden para, \u00e7ek gibi nakit varl\u0131klar\u0131, menkul k\u0131ymet ve varl\u0131klar\u0131, nakil ara\u00e7lar\u0131 ve i\u015f\u00a0makinalar\u0131, ta\u015f\u0131n\u0131r ve her t\u00fcrl\u00fc di\u011fer mal varl\u0131\u011f\u0131n\u0131, do\u011fmu\u015f ve do\u011facak her t\u00fcrl\u00fc hak ve alacaklar\u0131, belge ve evraklar ile her t\u00fcrl\u00fc k\u0131s\u0131tlama ve ta\u015f\u0131nmaz y\u00fck\u00fcnden\u00a0ari\u00a0olarak tapuda resen Hazine ad\u0131na tescil edilen ta\u015f\u0131nmazlar\u0131,<\/p>\n

ifade\u00a0eder.<\/p>\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n

\u0130darece Yap\u0131lacak \u0130\u015flemler<\/p>\n

Tespit i\u015flemleri<\/strong><\/p>\n

MADDE 4 \u2013\u00a0<\/strong>(1) \u0130darece; 667 say\u0131l\u0131 KHK gere\u011fince yap\u0131lmas\u0131 gereken tespit i\u015flemlerine derhal ba\u015flan\u0131l\u0131r ve m\u00fcmk\u00fcn olan en k\u0131sa s\u00fcre i\u00e7erisinde sonu\u00e7land\u0131r\u0131l\u0131r. Tespit i\u015flemleri, gerekti\u011finde Bakanl\u0131k ve di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n personelinin kat\u0131l\u0131m\u0131 ile de yap\u0131labilir. Tespit \u00e7al\u0131\u015fmalar\u0131 sonucunda, kapat\u0131lan kurum ve kurulu\u015flar\u0131n malvarl\u0131\u011f\u0131 ile her t\u00fcrl\u00fc defter ve belgelerine ili\u015fkin bilgiler, d\u00fczenlenecek bir tutanakta g\u00f6sterilerek kay\u0131tlara al\u0131n\u0131r. Ayr\u0131ca, m\u00fcmk\u00fcn ise bu tutanakta; kapat\u0131lan kurum ve kurulu\u015flara ait olan menkul k\u0131ymet ve varl\u0131klar\u0131n cins, miktar ve de\u011ferleri de g\u00f6sterilerek kay\u0131tlara al\u0131n\u0131r. Yap\u0131lacak tespit i\u015flemlerinde, kapat\u0131lan kurum ve kurulu\u015fun varsa temsilcisi veya \u00e7al\u0131\u015fan\u0131 da bulundurulur ve d\u00fczenlenen tutanaklar bunlar taraf\u0131ndan da imzalan\u0131r.<\/p>\n

(2) \u0130dare taraf\u0131ndan; kapat\u0131lan kurum ve kurulu\u015f ad\u0131na kay\u0131tl\u0131 her t\u00fcrl\u00fc kara, deniz ve hava nakil ara\u00e7lar\u0131, ziraat i\u015flerinde kullan\u0131lanlar\u00a0dahil\u00a0her t\u00fcrl\u00fc i\u015f\u00a0makinalar\u0131\u00a0ile hak ve alacaklar\u0131n\u0131n olup olmad\u0131\u011f\u0131, defter ve di\u011fer belgeler incelenmek ve ayr\u0131ca ilgili idarelerden sorulmak suretiyle tespit edilerek kay\u0131tlara al\u0131n\u0131r.<\/p>\n

(3) Kapat\u0131lan kurum ve kurulu\u015flar\u0131n bina ve ara\u00e7lar\u0131nda bulunan veya bu yerlerde olmamakla beraber demirba\u015f e\u015fya defterlerinde kay\u0131tl\u0131 olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n kapat\u0131lan kurum ve kurulu\u015fa ait her \u00e7e\u015fit b\u00fcro e\u015fyas\u0131, mefru\u015fat, hesap, yaz\u0131, bilgisayar, fotokopi ve teksir\u00a0makinalar\u0131, radyo, televizyon gibi elektronik e\u015fyalar, kitap, tablo, biblo gibi her t\u00fcrl\u00fc ta\u015f\u0131n\u0131rlar mahallinde d\u00fczenlenen tutanak ile tespit edilerek kay\u0131tlara al\u0131n\u0131r. Demirba\u015f e\u015fya defterinde kay\u0131tl\u0131 olup yerinde bulunmayan e\u015fyalar sorumlulardan talep ve takip edilir.<\/p>\n

(4) \u0130dare taraf\u0131ndan il\/il\u00e7e tapu m\u00fcd\u00fcrl\u00fcklerinden; kapat\u0131lan kurum ve kurulu\u015flar\u0131n m\u00fclkiyetinde bulunan ta\u015f\u0131nmazlar\u0131n tespiti istenilir. Tapuda kapat\u0131lan kurum ve kurulu\u015flar\u0131n ad\u0131na hen\u00fcz kay\u0131tl\u0131 olmamakla birlikte, \u015farts\u0131z veya m\u00fckellefiyetsiz olarak ba\u011f\u0131\u015f, vasiyet ve benzeri yollarla bunlara intikal edecek olan ta\u015f\u0131nmazlar da ilgili yerlerden ara\u015ft\u0131r\u0131larak tespit edilir ve kay\u0131tlara al\u0131n\u0131r.<\/p>\n

(5) \u0130darece, malvarl\u0131\u011f\u0131na\u00a0dahil\u00a0edilmesi gereken ba\u015fkaca mal, hak ve alacak olup olmad\u0131\u011f\u0131 ara\u015ft\u0131r\u0131l\u0131r.<\/p>\n

(6) \u0130darece yap\u0131lan tespitlere g\u00f6re bu Tebli\u011fin ekinde yer alan (EK-1, 2, 3, 4, 5, 6 ve 7) tablolar d\u00fczenlenir. Ayr\u0131ca, yap\u0131lan tespitlerin toplam\u0131n\u0131 g\u00f6steren ve bu Tebli\u011fin ekinde yer alan Tespit Sonu\u00e7 Tablosu (EK-8) d\u00fczenlenir. Tespit i\u015flemlerinin sonucundan, bu tablolar\u0131n \u00f6rnekleri de g\u00f6nderilerek Bakanl\u0131\u011fa bilgi verilir.<\/p>\n

\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/p>\n

\u0130nceleme ve De\u011ferlendirme Komisyonunun Olu\u015fumu ve G\u00f6revleri<\/p>\n

\u0130nceleme ve De\u011ferlendirme Komisyonunun olu\u015fumu ve g\u00f6revleri<\/strong><\/p>\n

MADDE 5 \u2013<\/strong>\u00a0(1) \u0130darece tespit ve devir i\u015flemleri tamamland\u0131ktan sonra olu\u015fturulacak \u0130nceleme ve De\u011ferlendirme Komisyonu; Vergi Denetim Kurulu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan g\u00f6revlendirilecek bir vergi m\u00fcfetti\u015finin ba\u015fkanl\u0131\u011f\u0131nda, defterdar taraf\u0131ndan milli emlak ve muhasebe birimlerinden g\u00f6revlendirilecek iki personelin kat\u0131l\u0131m\u0131 ile toplam \u00fc\u00e7 ki\u015fiden olu\u015fur. Komisyon ihtiya\u00e7 halinde emniyet, sa\u011fl\u0131k, milli e\u011fitim, kredi ve yurtlar kurumu il m\u00fcd\u00fcrl\u00fckleri ile di\u011fer idarelerin personelinin uzmanl\u0131klar\u0131ndan yararlanabilir. Komisyonun sekretarya i\u015flemleri defterdarl\u0131k milli emlak birimi taraf\u0131ndan y\u00fcr\u00fct\u00fcl\u00fcr. \u0130htiya\u00e7 duyulan hallerde il genelinde g\u00f6rev yapmak \u00fczere birden fazla komisyon kurulabilir.<\/p>\n

(2) Komisyon; \u0130darece tespit edilen ve Hazineye devredilmi\u015f say\u0131lan ve Hazine ad\u0131na tescil edilen malvarl\u0131\u011f\u0131n\u0131n kay\u0131t, defter ve belgelere uygunlu\u011funun denetimini ve malvarl\u0131\u011f\u0131na\u00a0dahil\u00a0edilmesi gereken ba\u015fkaca mal, hak ve alacak olup olmad\u0131\u011f\u0131n\u0131n ara\u015ft\u0131r\u0131lmas\u0131n\u0131 yapar, alacak ve haklar\u0131n takip ve tahsilinin sa\u011flanmas\u0131 konusunda de\u011ferlendirme yaparak sonucunu rapora ba\u011flar ve al\u0131nmas\u0131 gereken tedbirlere ili\u015fkin \u00f6nerilerde bulunur.<\/p>\n

(3) Komisyon taraf\u0131ndan rapor d\u00fczenlenmesinden sonra ortaya \u00e7\u0131kan malvarl\u0131klar\u0131 hakk\u0131nda i\u015flemler \u0130darece yap\u0131l\u0131r.<\/p>\n

D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/p>\n

Malvarl\u0131\u011f\u0131na \u0130li\u015fkin \u0130\u015flemler<\/p>\n

Nakit varl\u0131klar<\/strong><\/p>\n

MADDE 6 \u2013<\/strong>\u00a0(1) Kapat\u0131lan kurum ve kurulu\u015flar\u0131n bankalar ve di\u011fer finans kurulu\u015flar\u0131ndaki (kiral\u0131k kasalar\u0131 d\u00e2hil) t\u00fcm hesaplar\u0131 \u00f6nce bloke edilerek, tespit edilen mal varl\u0131\u011f\u0131ndan T\u00fcrk Liras\u0131 ve d\u00f6viz cinsinden para olanlar derhal, di\u011ferleri (\u00e7ekler vb.) usul\u00fcne uygun \u015fekilde nakde \u00e7evrildikten sonra muhasebe birimlerinin veznesine veya banka hesab\u0131na yat\u0131r\u0131l\u0131r.<\/p>\n

Menkul k\u0131ymet ve varl\u0131klar<\/strong><\/p>\n

MADDE 7 \u2013<\/strong>\u00a0(1) \u0130dare taraf\u0131ndan\u00a0fiziken\u00a0tespit edilerek teslim al\u0131nan veya elektronik ortamda kaydedilen ve saklanan menkul k\u0131ymetler ve varl\u0131klar muhasebe birimince \u201c117-Menkul Varl\u0131klar Hesab\u0131\u201dna kaydedilir.<\/p>\n

Nakil ara\u00e7lar\u0131 ve i\u015f\u00a0makinalar\u0131<\/strong><\/p>\n

MADDE 8 \u2013<\/strong>\u00a0(1) \u0130darece; tespit edilen ve teslim al\u0131nan nakil ara\u00e7lar\u0131 ile i\u015f\u00a0makinalar\u0131; cins, marka, model, plaka numaras\u0131, motor ve \u015fasi numaralar\u0131 ve gerekli di\u011fer \u00f6zellikleri ile mevcut durumlar\u0131 ayr\u0131\u00a0ayr\u0131\u00a0belirtilmek suretiyle muhafaza alt\u0131na al\u0131n\u0131r ve ilgili sicillerinde Hazine ad\u0131na tescilleri sa\u011flan\u0131r.<\/p>\n

Ta\u015f\u0131n\u0131rlar<\/strong><\/p>\n

MADDE 9 \u2013<\/strong>\u00a0(1) Kapat\u0131lan kurum ve kurulu\u015flar\u0131n m\u00fclkiyetinde bulunan binalardaki ta\u015f\u0131n\u0131rlar g\u00fcvenlik \u00f6nlemleri al\u0131narak aynen muhafaza edilir; kiralama suretiyle kullan\u0131lan binalardaki ta\u015f\u0131n\u0131rlar ise, \u00f6ncelikle ilgili ve ihtiyac\u0131 olan kamu kurum veya kurulu\u015funa devredilebilir ve bunlar taraf\u0131ndan Ta\u015f\u0131n\u0131r Mal Y\u00f6netmeli\u011fi gere\u011fince kay\u0131tlara al\u0131n\u0131r veya \u0130darece uygun g\u00f6r\u00fclen yerlere nakledilerek muhafaza alt\u0131na al\u0131n\u0131r. Bu \u015fekilde nakli m\u00fcmk\u00fcn olmayan ta\u015f\u0131n\u0131rlar ise \u0130darece uygun g\u00f6r\u00fclecek yerlerde muhafaza alt\u0131na al\u0131n\u0131r. Kiralama suretiyle kullan\u0131lan ta\u015f\u0131nmazlara \u0130darece ihtiya\u00e7 duyulmamas\u0131 halinde k\u0131sa zamanda tahliyeleri sa\u011flan\u0131r. Tahliye s\u0131ras\u0131nda mal sahibi ile birlikte bir teslim tutana\u011f\u0131 d\u00fczenlenir.<\/p>\n

(2) Tespit edilen ta\u015f\u0131n\u0131rlar aras\u0131nda tarihi veya sanatsal de\u011feri oldu\u011fu g\u00f6r\u00fclen veya teredd\u00fct edilenlerin durumlar\u0131 K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 g\u00f6revlilerine incelettirilerek al\u0131nacak raporla birlikte, bunlar hakk\u0131nda ne \u015fekilde i\u015flem yap\u0131laca\u011f\u0131n\u0131n belirlenmesi amac\u0131yla Bakanl\u0131\u011fa bildirilir ve al\u0131nacak cevaba g\u00f6re i\u015flem yap\u0131l\u0131r.<\/p>\n

Ta\u015f\u0131nmazlar<\/strong><\/p>\n

MADDE 10 \u2013\u00a0<\/strong>(1) \u0130darece; kapat\u0131lan kurum ve kurulu\u015flar\u0131n m\u00fclkiyetinde bulunan ve tespit edilen ta\u015f\u0131nmazlar\u0131n her t\u00fcrl\u00fc k\u0131s\u0131tlama ve ta\u015f\u0131nmaz y\u00fck\u00fcnden\u00a0ari\u00a0olarak tapuda resen Hazine ad\u0131na tescili ile tescili yap\u0131lan ta\u015f\u0131nmazlar\u0131n listesinin g\u00f6nderilmesi il\/il\u00e7e tapu m\u00fcd\u00fcrl\u00fcklerinden istenilir.<\/p>\n

(2) \u0130darece yap\u0131lan ara\u015ft\u0131rma sonucunda; tapuda, kapat\u0131lan kurum ve kurulu\u015flar\u0131n ad\u0131na hen\u00fcz kay\u0131tl\u0131 olmamakla birlikte, \u015farts\u0131z veya m\u00fckellefiyetsiz olarak ba\u011f\u0131\u015f, vasiyet ve benzeri yollarla bunlara intikal edecek olan ta\u015f\u0131nmazlar\u0131n tespiti halinde, bu ta\u015f\u0131nmazlardan tescili m\u00fcmk\u00fcn olanlar\u0131n tapuda Hazine ad\u0131na tescilleri sa\u011flan\u0131r. Ancak, \u015fartl\u0131 veya m\u00fckellefiyetli olarak ba\u011f\u0131\u015flanmak suretiyle, vasiyet veya benzeri yollarla bunlara intikal edecek olan ta\u015f\u0131nmazlar\u0131n tapuda Hazine ad\u0131na tescilleri yap\u0131larak, m\u00fcmk\u00fcn oldu\u011fu \u00f6l\u00e7\u00fcde \u015fart veya m\u00fckellefiyet do\u011frultusunda kullan\u0131m\u0131 sa\u011flan\u0131r.<\/p>\n

BE\u015e\u0130NC\u0130 B\u00d6L\u00dcM<\/p>\n

Alacak ve Haklar ile Bor\u00e7lara \u0130li\u015fkin \u0130\u015flemler<\/p>\n

Alacak ve haklar ile bor\u00e7lar<\/strong><\/p>\n

MADDE 11 \u2013<\/strong>\u00a0(1) \u0130dare taraf\u0131ndan, kapat\u0131lan kurum ve kurulu\u015flar\u0131n tespit edilen do\u011fmu\u015f ve do\u011facak alacaklar\u0131, bor\u00e7lular\u0131ndan usul\u00fcne g\u00f6re tahsil edilir. Bu ama\u00e7la bor\u00e7lulara \u00f6demelerini bundan sonra Hazineye yapacaklar\u0131 bildirilir. Bu bor\u00e7lulardan bor\u00e7lar\u0131n\u0131 usul\u00fcne g\u00f6re \u0130dareye \u00f6deme yapmayanlar\u0131n sorumluluklar\u0131 devam eder. Bu kurum ve kurulu\u015flara ait her t\u00fcrl\u00fc haklar da kay\u0131t alt\u0131na al\u0131n\u0131r. Bu haklar ile tahsil edilemeyen alacaklar hakk\u0131nda ne \u015fekilde i\u015flem yap\u0131laca\u011f\u0131n\u0131n belirlenmesi amac\u0131yla Bakanl\u0131\u011fa bildirilir ve al\u0131nacak cevaba g\u00f6re i\u015flem yap\u0131l\u0131r.<\/p>\n

(2) Kapat\u0131lan kurum ve kurulu\u015flar\u0131n her t\u00fcrl\u00fc bor\u00e7lar\u0131ndan dolay\u0131 Hazineden hi\u00e7bir \u015fekilde bir hak ve talepte bulunulamaz.<\/p>\n

ALTINCI B\u00d6L\u00dcM<\/p>\n

\u00c7e\u015fitli ve Son H\u00fck\u00fcmler<\/p>\n

Malvarl\u0131\u011f\u0131n\u0131n de\u011ferlerinin belirlenmesi<\/strong><\/p>\n

MADDE 12 \u2013<\/strong>\u00a0(1) \u0130darece; 667 say\u0131l\u0131 KHK ile kapat\u0131lan kurum ve kurulu\u015flar\u0131n Hazineye devredilmi\u015f say\u0131lan malvarl\u0131klar\u0131 ile tapuda resen Hazine ad\u0131na tescil edilen ta\u015f\u0131nmazlar\u0131n\u0131n de\u011feri, Komisyonun g\u00f6revini tamamlamas\u0131n\u0131 m\u00fcteakip 2886 say\u0131l\u0131 Devlet \u0130hale Kanunu, 4706 say\u0131l\u0131 Kanun, Hazine Ta\u015f\u0131nmazlar\u0131n\u0131n \u0130daresi Hakk\u0131nda Y\u00f6netmelik, Ta\u015f\u0131n\u0131r Mal Y\u00f6netmeli\u011fi ve di\u011fer ilgili mevzuat\u0131nda yer alan Hazineye ait ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmazlar\u0131n bedellerinin tespitine ili\u015fkin h\u00fck\u00fcmler uyar\u0131nca tespit edilerek kay\u0131tlara al\u0131n\u0131r.<\/p>\n

(2) Kapat\u0131lan kamu kurum ve kurulu\u015flar\u0131n\u0131n Hazineye devredilen ve \u0130darece tespit edilen ta\u015f\u0131n\u0131rlar\u0131 \u00fczerinde \u00fc\u00e7\u00fcnc\u00fc ki\u015filer taraf\u0131ndan istihkak iddias\u0131nda bulunanlar\u0131n bu taleplerine ili\u015fkin ibraz edecekleri belgeler, iddia hakk\u0131nda teredd\u00fcde yer vermeyecek \u015fekilde hakk\u0131 ispata yeterli ise, bu ta\u015f\u0131n\u0131rlar \u0130darece hak sahibine teslim edilir.<\/p>\n

Verilerin\u00a0MEOP\u2019a\u00a0girilmesi<\/strong><\/p>\n

MADDE 13 \u2013<\/strong>\u00a0(1) \u0130darece, tespit tutanaklar\u0131nda g\u00f6sterilen ta\u015f\u0131tlar MEOP Program\u0131na \u201cTa\u015f\u0131n\u0131r \u0130\u015flemleri\u201dmod\u00fcl\u00fcnde\u00a0\u201cTa\u015f\u0131t Ekle\u201d ekran\u0131ndan intikal \u015fekli \u201c667 say\u0131l\u0131 OHAL KHK\u201d se\u00e7ilerek, ta\u015f\u0131nmazlar ise \u201cTa\u015f\u0131nmaz \u0130\u015flemleri\u201d mod\u00fcl\u00fcnde \u201cTa\u015f\u0131nmaz Yeni Kay\u0131t\u201d ekran\u0131ndan \u201cEdinme \u015eekli\u201d alan\u0131nda \u201c667 say\u0131l\u0131 OHAL KHK\u201d uygun alt ba\u015fl\u0131k se\u00e7ilerek giri\u015fleri yap\u0131l\u0131r.<\/p>\n

Kullan\u0131lacak tablolar<\/strong><\/p>\n

MADDE 14 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin uygulanmas\u0131 s\u0131ras\u0131nda kullan\u0131lacak tablolar \u015funlard\u0131r:<\/p>\n

a) Nakit Varl\u0131klar Tablosu (EK-1),<\/p>\n

b) Menkul K\u0131ymet ve Varl\u0131klar Tablosu (EK-2),<\/p>\n

c) Nakil Ara\u00e7lar\u0131 ve \u0130\u015f\u00a0Makinalar\u0131\u00a0Tablosu (EK-3),<\/p>\n

\u00e7) Ta\u015f\u0131n\u0131rlar Tablosu (EK-4),<\/p>\n

d) Ta\u015f\u0131nmazlar Tablosu (EK-5),<\/p>\n

e) Alacaklar ve Haklar Tablosu (EK-6),<\/p>\n

f) Belge ve Defterler Tablosu (EK-7),<\/p>\n

g) Tespit Sonu\u00e7 Tablosu (EK-8).<\/p>\n

Teredd\u00fctlerin giderilmesi<\/strong><\/p>\n

MADDE 15 \u2013<\/strong>\u00a0(1) Bu Tebli\u011fin uygulanmas\u0131 s\u0131ras\u0131nda ortaya \u00e7\u0131kacak teredd\u00fctleri gidermeye ve ihtilaflar\u0131 \u00e7\u00f6zmeye Bakanl\u0131k yetkilidir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 16 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 17 \u2013<\/strong>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\n

\n

Ekleri i\u00e7in t\u0131klay\u0131n\u0131z.<\/a><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Milli Emlak Genel Tebli\u011fi (S\u0131ra No: 371) – 24.07.2016 24 Temmuz 2016 PAZAR Resm\u00ee Gazete Say\u0131 : 29780 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131ndan: M\u0130LL\u0130 EMLAK GENEL TEBL\u0130\u011e\u0130 (SIRA NO: 371) B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar Ama\u00e7 ve kapsam MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131;\u00a023\/7\/2016\u00a0tarihli ve 29779 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 22\/7\/2016 tarihli ve […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3295","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3295"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3295"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3295\/revisions"}],"predecessor-version":[{"id":3296,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3295\/revisions\/3296"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}