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Afet Yeniden İmar Fonu 'nun kurulması hakkında kanun Başkan Recep Tayyip Erdoğan 'ın imzasıyla Resmi Gazete'nin bugünkü sayısında yayımlanarak yürürlüğe girdi.
DEPREMZEDELERİN ELEKTRİK VE DOĞALGAZ BORCU SİLİNDİ Öte yandan evi ağır ve orta hasarlı depremzedelerin elektrik ve doğalgaz borçları silindi. Ayrıca depremzedelerin 6 Şubat'a kadar olan elektrik ve doğalgaz dava ve icra takipleri de kaldırıldı. İşte o detaylar; MADDE 1- (1) Bu Kanunun amacı, doğal afetler nedeniyle genel hayata etkili afet bölgesi ilan edilen alanlarda; imar, altyapı ve üstyapı çalışmaları için gerekli kaynağın sağlanması, yönetilmesi ve ilgili kamu kurum ve kuruluşlarına aktarılması amacıyla Afet Yeniden İmar Fonu (Fon) kurmak, Fonun yönetimi ve faaliyetlerine ilişkin usul ve esasları düzenlemektir.
Fonun kuruluşu
MADDE 2- (1) Bu Kanunun amacının gerçekleştirilmesi için Hazine ve Maliye Bakanlığına bağlı, tüzel kişiliği haiz Afet Yeniden İmar Fonu kurulmuştur.
Fonun yönetimi ve işleyişi
MADDE 3- (1) Fonun Yönetim Kurulu; Hazine ve Maliye Bakanı başkanlığında, Çevre, Şehircilik ve İklim Değişikliği Bakanı, Enerji ve Tabii Kaynaklar Bakanı, Tarım ve Orman Bakanı, İçişleri Bakanı, Ulaştırma ve Altyapı Bakanı ile Strateji ve Bütçe Başkanından oluşur.
(2) Fon, Yönetim Kurulunun kararları çerçevesinde yönetilir. Yönetim Kurulu, Fondan kaynak aktarımı yapılacak projeleri, aktarılacak kaynak tutarını ve harcama programlarını belirler.
(3) Fonun kaynakları 28/3/2002 tarihli ve 4749 sayılı Kamu Finansmanı ve Borç Yönetiminin Düzenlenmesi Hakkında Kanunun 12 nci maddesi çerçevesinde belirlenen esaslara göre değerlendirilir.
(4) Fonun sekretarya hizmetleri Hazine ve Maliye Bakanlığı tarafından yerine getirilir.
(5) Fonun yapısı ve işleyişine ilişkin usul ve esaslar Fon tarafından çıkarılacak yönetmelik ile belirlenir.
Fonun kaynakları ve finansmanı
MADDE 4- (1) Fonun kaynakları;
a) Yurt içi ve yurt dışı kaynaklı her nevi nakdî bağış, yardım, hibe ve kredilerden,
b) Bütçeye bu amaçla konulacak ödenekten,
c) Fon tarafından kurum ve kuruluşların mevzuatındaki her türlü kısıtlamalardan muaf tutularak yurt içi ve yurt dışı sermaye ve para piyasalarından sağlanan finansman ve kaynaklardan,
ç) Diğer gelirlerden,
oluşur.
Fondan yapılacak kaynak aktarımları
MADDE 5- (1) Kanunun amacına uygun olarak Yönetim Kurulu tarafından karar verilen projeler için, harcama programı kapsamında ve gerçekleşmelere bağlı olarak ödenmek üzere Fondan, Yönetim Kurulu onayı ile ilgili kurum ve kuruluşlara kaynak aktarılır. Bu şekilde aktarılan tutarlar genel bütçe kapsamındaki idareler için genel bütçeye, diğer idareler için ilgili kamu kurum ve kuruluşlarının bütçesine gelir kaydedilir. İlgili mevzuatı gereğince yatırım programıyla ilişkilendirilmesi gereken giderler için yatırım programı ilişkisi kurulduktan sonra, kaydedilen tutarlar karşılığını ilgili idare bütçelerinde açılacak tertiplere ödenek kaydetmeye ve bu suretle ödenek kaydedilen tutarlardan yılı içinde harcanmayan kısımları ertesi yıla devretmeye ilgili idareler yetkilidir.
(2) Bu maddenin uygulanmasına ilişkin usul ve esaslar Cumhurbaşkanlığınca belirlenir.
Denetim ve raporlama
MADDE 6- (1) Fon bağımsız denetim standartlarına uygun olarak denetlenir.
(2) Fon kaynakları ve aktarımlarına ilişkin mali veriler en geç üçer aylık dönemler itibarıyla kamuoyuyla paylaşılır. Bu çerçevede, kaynak aktarılan idareler gerekli her türlü bilgi ve belgeyi sağlamakla yükümlüdür.
Muafiyet ve istisnalar
MADDE 7- (1) Fon, kurumlar vergisinden muaftır. Fonun bu Kanunda sayılan görevleriyle ilgili faaliyetlerinden elde ettiği gelirleri dolayısıyla iktisadi işletme oluşmuş sayılmaz. Bu muafiyet, Fonun kazanç ve iratları üzerinden 31/12/1960 tarihli ve 193 sayılı Gelir Vergisi Kanunu ile 13/6/2006 tarihli ve 5520 sayılı Kurumlar Vergisi Kanunu uyarınca yapılacak vergi kesintilerini de kapsar.
(2) Fonun faaliyetleri dolayısıyla yapılan işlemler ve düzenlenen kağıtlar damga vergisi ve harçlardan, Fona yapılan bağış ve yardımlar veraset ve intikal vergisinden, Fonun faaliyetleri ile ilgili işlemler banka ve sigorta muameleleri vergisinden ve Kaynak Kullanımını Destekleme Fonuna yapılacak kesintilerden müstesnadır.
(3) Fona yapılan nakdî bağış ve yardımların tamamı, 193 sayılı Kanun ile 5520 sayılı Kanun hükümleri çerçevesinde gelir veya kurumlar vergisi matrahının tespitinde, gelir veya kurumlar vergisi beyannamesi üzerinde ayrıca gösterilmek şartıyla beyan edilen gelirden veya kurum kazancından indirilebilir.
MADDE 8- 28/3/2002 tarihli ve 4749 sayılı Kamu Finansmanı ve Borç Yönetiminin Düzenlenmesi Hakkında Kanuna aşağıdaki ek madde eklenmiştir.
"Doğal afetler nedeniyle sağlanacak dış finansman
EK MADDE 7- Doğal afetler nedeniyle genel hayata etkili afet bölgesi ilan edilen alanlarda imar, altyapı ve üstyapı çalışmaları için Türkiye Cumhuriyeti adına sağlanan dış finansmanı, Afet Yeniden İmar Fonu na karşılıksız tahsis etmeye Bakan yetkilidir.
Herhangi bir dış finansman kaynağının birinci fıkrada yer alan amaç doğrultusunda genel bütçe kapsamındaki kamu idareleri dışında kalan bu Kanun kapsamındaki kurum ve kuruluşlara münhasıran kullandıracağı dış finansmanı ilgili kurum ve kuruluşlara karşılıksız tahsis etmeye Bakan yetkilidir.
Bu madde kapsamında tahsis edilen tutarlar karşılığı Bakanlık bütçesine ödenek eklemeye Bakan yetkilidir."
Yürürlük
MADDE 9- (1) Bu Kanun yayımı tarihinde yürürlüğe girer.
Yürütme
MADDE 10- (1) Bu Kanun hükümlerini Cumhurbaşkanı yürütür.