{"id":3193,"date":"2008-07-02T16:37:22","date_gmt":"2008-07-02T13:37:22","guid":{"rendered":"http:\/\/www.altso.org.tr\/genel\/prim-borclarinin-yeniden-yapilandirilmasi\/"},"modified":"2008-07-02T16:37:22","modified_gmt":"2008-07-02T13:37:22","slug":"prim-borclarinin-yeniden-yapilandirilmasi","status":"publish","type":"post","link":"https:\/\/www.altso.org.tr\/en\/genel\/prim-borclarinin-yeniden-yapilandirilmasi\/","title":{"rendered":"PR\u0130M BOR\u00c7LARININ YEN\u0130DEN YAPILANDIRILMASI"},"content":{"rendered":"

5763 SAYILI YASA ODAMIZDA KONU\u015eULDU<\/strong> Antalya Sosyal G\u00fcvenlik Kurumu \u0130l M\u00fcd\u00fcr\u00fc Selim Erol, Odam\u0131zda ger\u00e7ekle\u015fen seminerde 5763 Say\u0131l\u0131 Kanun ve Prim Bor\u00e7lar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 konusunda i\u015fveren ve sigortal\u0131lar ile muhasebecilere bilgi verdi.<\/p>\n

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SGK \u0130l M\u00fcd\u00fcr\u00fc Selim Erol seminerde uzun zamand\u0131r, i\u015f d\u00fcnyas\u0131n\u0131n bekledi\u011fi prim bor\u00e7lar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131na ili\u015fkin d\u00fczenlemenin nihayet Resmi Gazete’de yay\u0131nland\u0131\u011f\u0131n\u0131 s\u00f6yledi. Erol,\u00a0 ba\u015fvuru tarihine kadar tahakkuk etti\u011fi halde \u00f6denmemi\u015f olan, 2008\/Mart ve \u00f6nceki d\u00f6nemlere ili\u015fkin a\u015fa\u011f\u0131da a\u00e7\u0131klanan bor\u00e7lar\u0131n yeniden yap\u0131land\u0131r\u0131laca\u011f\u0131n\u0131 s\u00f6yledi.. 2008\/Mart ve \u00f6nceki d\u00f6nemlere ili\u015fkin prim bor\u00e7lar\u0131n\u0131n yeniden Yap\u0131land\u0131r\u0131lmas\u0131 SSK bor\u00e7lar\u0131<\/strong> – SGK’ya bor\u00e7lu olanlar\u0131n 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu’na g\u00f6re takip edilen ba\u015fvuru tarihine kadar tahakkuk etti\u011fi halde \u00f6denmemi\u015f olan 2008\/Mart ve \u00f6nceki d\u00f6nemlere ili\u015fkin sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131, sosyal yard\u0131m zamm\u0131 bor\u00e7lar\u0131; – Kanunun y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihi takip eden ay\u0131n sonuna kadar m\u00fcracaat edilmi\u015f olmas\u0131 kayd\u0131yla 31\/3\/2008 tarihine kadar bitirilmi\u015f olan \u00f6zel bina in\u015faat\u0131 ile ihale konusu i\u015flerden Sosyal G\u00fcvenlik Kurumu’nca yap\u0131lan \u00f6n de\u011ferlendirme, ara\u015ft\u0131rma veya tespit sonucunda yeterli i\u015f\u00e7ilik bildiriminde bulunulmad\u0131\u011f\u0131 anla\u015f\u0131lanlar\u0131n fark i\u015f\u00e7ili\u011fe ili\u015fkin bor\u00e7lar\u0131, – \u0130ste\u011fe ba\u011fl\u0131 sigortal\u0131lar\u0131n 2003\/May\u0131s ila 2008\/Mart d\u00f6nemleri aras\u0131nda iste\u011fe ba\u011fl\u0131 sigortal\u0131l\u0131klar\u0131n\u0131n devam etti\u011fi s\u00fcre i\u00e7indeki prim bor\u00e7lar\u0131, – Avukat-noter ve yurtd\u0131\u015f\u0131na i\u015f\u00e7i g\u00f6t\u00fcren m\u00fcteahhit gibi topluluk sigortas\u0131na tabi olanlar\u0131n 2008\/Mart ve \u00f6nceki d\u00f6nemlere ili\u015fkin malull\u00fck, ya\u015fl\u0131l\u0131k ve \u00f6l\u00fcm sigortalar\u0131na ait prim bor\u00e7lar\u0131, – Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihi takip eden iki ay i\u00e7inde yaz\u0131l\u0131 olarak ba\u015fvurulmas\u0131 kayd\u0131yla, bu maddede belirtilen \u015fartlarla pe\u015fin veya 24 aya kadar e\u015fit taksitler halinde \u00f6denecek. Ba\u011f-Kur bor\u00e7lar\u0131<\/strong> 1479 say\u0131l\u0131 Ba\u011f-Kur Kanunu ile, 2926 say\u0131l\u0131 Tar\u0131m Ba\u011f-Kur Kanunu gere\u011fince, sigortal\u0131 olanlar\u0131n 31\/3\/2008 tarihine kadar olan prim ve sosyal g\u00fcvenlik destek prim bor\u00e7lar\u0131 kanunun y\u00fcr\u00fcrl\u00fc\u011f\u00fcnden itibaren 2 ay i\u00e7inde m\u00fcracaat edilmesi halinde pe\u015fin veya 24 aya kadar e\u015fit taksitler halinde \u00f6denebilecek. Bu bor\u00e7lar\u0131 yap\u0131land\u0131r\u0131lm\u0131\u015f olup \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini de yerine getirenler toplam bor\u00e7lar\u0131n\u0131n ilk 4 taksitini \u00f6demeleri kayd\u0131yla sa\u011fl\u0131k sigortas\u0131ndan yararlanmaya ba\u015flat\u0131lacak. Pe\u015fin \u00f6demeye y\u00fczde 85 terkin<\/strong> Pe\u015fin \u00f6deme yolunun tercih edilerek bor\u00e7 asl\u0131n\u0131n tamam\u0131n\u0131n ve ba\u015fvurunun yap\u0131ld\u0131\u011f\u0131 ay\u0131n sonuna kadar sosyal g\u00fcvenlik mevzuat\u0131n\u0131n ilgili h\u00fck\u00fcmlerine g\u00f6re hesaplanan gecikme cezas\u0131 ve gecikme zamm\u0131n\u0131n y\u00fczde 15’nin ba\u015fvuru tarihini takip eden bir ay i\u00e7inde \u00f6denmesi halinde, gecikme cezas\u0131 ve gecikme zamm\u0131n\u0131n kalan y\u00fczde 85’i terkin edilecek. Taksitle \u00f6deyenlerde ise, gecikme cezas\u0131 ve gecikme zamm\u0131n\u0131n 12 aya kadar taksitlendirmelerde y\u00fczde 55’i, 12 ay\u0131 a\u015fan taksitlendirmelerde y\u00fczde 30’u terkin edilecek. Davalardan feragat \u015fart<\/strong> Bu haklardan yararlanabilmek i\u00e7in d\u00fczenleme ile davalardan feragat edilmesi gerekiyor. Bu haklardan yararlanmak \u00fczere ba\u015fvuran bor\u00e7lular\u0131n, kapsama giren bor\u00e7lar\u0131 nedeniyle Sosyal G\u00fcvenlik Kurumu’na yapt\u0131klar\u0131 itirazlardan ve yarg\u0131 nezdinde s\u00fcrd\u00fcrd\u00fckleri davalardan feragat etmeleri ve ihtilaf olu\u015fturmamalar\u0131 \u015fartt\u0131r. Tescilsiz Ba\u011f-Kur’lularda bor\u00e7lar\u0131n\u0131 yap\u0131land\u0131rabilecek<\/strong> Ba\u011f-kur’da milad tarihlerden birisi olan 04.10.2000 tarihinden \u00f6nce Ba\u011f-Kur sigortal\u0131s\u0131 olmas\u0131 gerekmesine ra\u011fmen, bug\u00fcne kadar Ba\u011f-Kur’a kay\u0131t ve tescilini yapt\u0131rmam\u0131\u015f olanlar\u0131n tescilleri 04.10.2000 tarihi itibar\u0131yla ba\u015flat\u0131lmaktad\u0131r. Tescilsiz Ba\u011f-Kur’lular\u0131n sigortal\u0131l\u0131\u011f\u0131 04.10.2000 tarihi itibar\u0131yla ba\u015flat\u0131lacak olup bu tarihten \u00f6nceki s\u00fcreleri bor\u00e7lanabilmesi m\u00fcmk\u00fcn olmayacak. Ba\u011f-Kur prim bor\u00e7lar\u0131n\u0131 \u00f6demeyenler de af kapsam\u0131nda olaca\u011f\u0131ndan, bug\u00fcne kadar Ba\u011f-Kur’a kay\u0131t olamam\u0131\u015f sigortal\u0131lar da 04.10.2000 tarihi sonras\u0131na ili\u015fkin primlerini af kapsam\u0131nda \u00f6deyebilecek. Ba\u011f-Kur’lular borcunu yap\u0131land\u0131rarak sa\u011fl\u0131k yard\u0131m\u0131 alabilecek<\/strong> Ba\u011f-Kur sigortal\u0131lar\u0131 veya bunlar\u0131n hak sahipleri, bu madde kapsam\u0131 d\u0131\u015f\u0131nda bor\u00e7lar\u0131n\u0131n bulunmamas\u0131 veya bu madde kapsam\u0131 d\u0131\u015f\u0131nda bor\u00e7lar\u0131 bulunmakla birlikte bu bor\u00e7lar\u0131n \u00f6zel kanunlara g\u00f6re yap\u0131land\u0131r\u0131lm\u0131\u015f olup \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin de yerine getiriliyor olmas\u0131 ve hesaplanan toplam bor\u00e7lar\u0131n\u0131n ilk d\u00f6rt taksitini \u00f6demeleri kayd\u0131yla sa\u011fl\u0131k sigortas\u0131ndan yararlanmaya ba\u015flat\u0131lacak. 5458 say\u0131l\u0131 kanundan yararlan\u0131p yap\u0131land\u0131rmas\u0131 bozulanlar<\/strong> 5458 say\u0131l\u0131 kanunla bor\u00e7lar\u0131 yap\u0131land\u0131r\u0131ld\u0131\u011f\u0131 halde, yap\u0131land\u0131rma haklar\u0131n\u0131 2008 Haziran ay\u0131 sonuna kadar kaybedenlerin, 2008\/Haziran ve Temmuz aylar\u0131 i\u00e7inde kuruma yaz\u0131l\u0131 olarak ba\u015fvurmalar\u0131 halinde, bozulmu\u015f olan yeniden yap\u0131land\u0131rma anla\u015fmalar\u0131, 5458 say\u0131l\u0131 kanuna g\u00f6re yap\u0131lm\u0131\u015f olan ba\u015fvuru tarihi ve taksitlendirme s\u00fcresi dikkate al\u0131nmak suretiyle ihya edilecek. Yeniden yap\u0131land\u0131rma anla\u015fmalar\u0131 ihya edilen bor\u00e7lular\u0131n, yeniden yap\u0131land\u0131rma anla\u015fmalar\u0131n\u0131n bozuldu\u011fu tarihten sonra 5458 say\u0131l\u0131 kanun kapsam\u0131na giren bor\u00e7lar\u0131 i\u00e7in yapt\u0131klar\u0131 \u00f6demeler, 506 say\u0131l\u0131 Sosyal Sigortalar Kanunu’na g\u00f6re takip edilenler i\u00e7in ayn\u0131 bor\u00e7 t\u00fcr\u00fcndeki taksit tutarlar\u0131na; 1479 say\u0131l\u0131 Esnaf ve Sanatkarlar ve Di\u011fer Ba\u011f\u0131ms\u0131z \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kurumu Kanunu ile ve 2926 say\u0131l\u0131 Tar\u0131mda Kendi Ad\u0131na ve Hesab\u0131na \u00c7al\u0131\u015fanlar Sosyal Sigortalar Kanunu kapsam\u0131nda olanlar i\u00e7in ise 5458 say\u0131l\u0131 kanunun 10’uncu maddesi h\u00fckm\u00fcne g\u00f6re mahsup edilecek. \u00a0 \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

5763 SAYILI YASA ODAMIZDA KONU\u015eULDU Antalya Sosyal G\u00fcvenlik Kurumu \u0130l M\u00fcd\u00fcr\u00fc Selim Erol, Odam\u0131zda ger\u00e7ekle\u015fen seminerde 5763 Say\u0131l\u0131 Kanun ve Prim Bor\u00e7lar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 konusunda i\u015fveren ve sigortal\u0131lar ile muhasebecilere bilgi verdi.<\/p>\n","protected":false},"author":1,"featured_media":3199,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3193","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/posts\/3193","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/comments?post=3193"}],"version-history":[{"count":0,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/posts\/3193\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/media\/3199"}],"wp:attachment":[{"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/media?parent=3193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/categories?post=3193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/tags?post=3193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}