{"id":4036,"date":"2011-03-14T16:45:00","date_gmt":"2011-03-14T14:45:00","guid":{"rendered":"http:\/\/www.altso.org.tr\/genel\/uzmanlar-torba-yasasindaki-degisiklikleri-anlatti\/"},"modified":"2011-03-14T16:45:00","modified_gmt":"2011-03-14T14:45:00","slug":"uzmanlar-torba-yasasindaki-degisiklikleri-anlatti","status":"publish","type":"post","link":"https:\/\/www.altso.org.tr\/en\/genel\/uzmanlar-torba-yasasindaki-degisiklikleri-anlatti\/","title":{"rendered":"UZMANLAR TORBA YASASINDAK\u0130  DE\u011e\u0130\u015e\u0130KL\u0130KLER\u0130 ANLATTI"},"content":{"rendered":"<p><strong>\u00c7ALI\u015eMA HAYATINA GET\u0130R\u0130LEN DE\u011e\u0130\u015e\u0130KL\u0130KLER\u00a0 ANLATILDI<\/strong>       ALTSO, 14 Mart 2011 Pazartesi g\u00fcn\u00fc kamuoyunda Torba Yasas\u0131 olarak bilinen yasan\u0131n getirdi\u011fi yeniliklerden olan \u201cSGK Bor\u00e7lar\u0131n\u0131n Yap\u0131land\u0131r\u0131lmas\u0131n\u0131n Usul Ve Esaslar\u0131 \u0130le Sosyal G\u00fcvenlik Ve \u0130\u015f Mevzuat\u0131nda De\u011fi\u015fikliklerin\u201d anlat\u0131laca\u011f\u0131 bir seminer d\u00fczenledi.<\/p>\n<div class=\"clearfix\"><\/div>\n<div class=\"spacer\"><\/div>\n<p>Saat 10. 00\u2019da ALTSO Toplant\u0131 Salonu\u2019nda ba\u015flayan\u00a0 seminere konu\u015fmac\u0131 olarak T\u00fcrkiye Belediyeler Birli\u011fi SGK \u0130\u015f Hukuku Dan\u0131\u015fman\u0131 Mahmut \u00c7olak\u00a0 ile\u00a0 SGK Ba\u015fm\u00fcfetti\u015fi ve \u00c7al\u0131\u015fma Ve Sosyal G\u00fcvenlik Derne\u011fi Genel Ba\u015fkan\u0131 \u0130sa Karaka\u015f kat\u0131ld\u0131.<\/p>\n<p>  \u00d6\u011fleden \u00f6nceki ilk oturumun konu\u015fmac\u0131s\u0131 SGK Ba\u015fm\u00fcfetti\u015fi ve \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Derne\u011fi Genel Ba\u015fkan\u0131 \u0130sa Karaka\u015f oldu. \u201cSosyal G\u00fcvenlik Ve \u0130\u015f Mevzuat\u0131nda De\u011fi\u015fiklikler\u201d\u00a0 konusunda a\u00e7\u0131klamalarda bulunan Karaka\u015f, Torba Yasas\u0131\u2019n\u0131n i\u00e7erik olarak \u00e7ok yeni olmad\u0131\u011f\u0131n\u0131, ge\u00e7mi\u015fte de buna benzer yasalar\u0131n s\u0131kl\u0131kla \u00e7\u0131kt\u0131\u011f\u0131n\u0131 s\u00f6yledi. Torba Yasay\u0131 ge\u00e7mi\u015fte \u00e7\u0131kan yasalardan ay\u0131ran en b\u00fcy\u00fck \u00f6zelli\u011finin ise \u00e7ok daha kapsaml\u0131 haz\u0131rlanm\u0131\u015f olmas\u0131 olarak niteleyen Karaka\u015f, \u201cCumhuriyet tarihinin en b\u00fcy\u00fck torba yasas\u0131 budur. Hatta di\u011ferlerine oranla buna \u00e7uval yasas\u0131 bile diyebiliriz. \u0130\u00e7eri\u011fi \u00e7ok geni\u015f\u201d dedi.<\/p>\n<p>  Yasa ile ilgili olarak en \u00e7ok sorulan sorulardan bir tanesinin: \u201cK\u0131dem tazminat\u0131 kald\u0131r\u0131l\u0131yor mu?\u201d oldu\u011funa da vurgu yapan Karaka\u015f; \u201cYasada k\u0131dem tazminat\u0131n\u0131n kalkaca\u011f\u0131na ili\u015fkin en k\u00fc\u00e7\u00fck bir ifade yok. B\u00f6yle bir \u015feyi i\u015fverenler de, \u00e7al\u0131\u015fanlar da \u015fu anda istemiyor zaten\u201d dedi.       <strong>TORBA KANUN\u2019DAK\u0130 D\u0130\u011eER YEN\u0130L\u0130KLER<br \/>  <\/strong>Karaka\u015f; Torba Kanun\u2019un, \u00f6zellikle tar\u0131m \u00e7al\u0131\u015fanlar\u0131n\u0131n sosyal g\u00fcvencesi konusundaki b\u00fcy\u00fck yenilikler getirdi\u011fini,\u00a0 tar\u0131mda hizmet akdiyle ge\u00e7ici i\u015flerde \u00e7al\u0131\u015fanlar\u0131n sosyal g\u00fcvenceye kavu\u015fturulmas\u0131 i\u00e7in \u00f6nemli bir d\u00fczenleme yap\u0131ld\u0131\u011f\u0131n\u0131 belirtti. <\/p>\n<p>  \u201c5510 Say\u0131l\u0131 Kanun\u2019la 1 Ekim 2008 sonras\u0131nda bu konuda b\u00fcy\u00fck bir bo\u015fluk ortaya \u00e7\u0131km\u0131\u015ft\u0131\u201d diyen Karaka\u015f; \u201c\u00c7\u00fcnk\u00fc 1 Ekim 2008 tarihi itibariyle, 2925 Say\u0131l\u0131 Kanun kapsam\u0131nda tar\u0131m SSK\u2019l\u0131l\u0131\u011f\u0131 donduruldu. Yeniden m\u00fcracaat al\u0131nmamaya ba\u015fland\u0131. Ancak 5510 Say\u0131l\u0131 Kanun\u2019da bunun yerini tutacak bir d\u00fczenleme de yap\u0131lmam\u0131\u015ft\u0131. Bunun iki anlam\u0131 vard\u0131. 2925 Say\u0131l\u0131 Kanun, uyguland\u0131\u011f\u0131 \u015fekliyle zaten tar\u0131m \u00e7al\u0131\u015fanlar\u0131n\u0131n sosyal g\u00fcvenlik ihtiyac\u0131n\u0131 kar\u015f\u0131lam\u0131yordu\u201d dedi.       Daha \u00f6nemlisinin 5510 Say\u0131l\u0131 Kanun gibi, t\u00fcm n\u00fcfusu genel sa\u011fl\u0131k sigortas\u0131 kapsam\u0131na almaya \u00e7al\u0131\u015fan bir kanunla, n\u00fcfusun \u00f6nemli bir k\u0131sm\u0131n\u0131 olu\u015fturan tar\u0131m kesimi g\u00fcvence d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015f oldu\u011funa i\u015faret eden Karaka\u015f,\u00a0 \u201d\u0130\u015fte 5510 Say\u0131l\u0131 Kanun\u2019un ortaya \u00e7\u0131kard\u0131\u011f\u0131 bu olumsuz sonu\u00e7, Torba Kanun\u2019daki d\u00fczenlemeyle bir \u00f6l\u00e7\u00fcde giderilmi\u015f olacak. Bir \u00f6l\u00e7\u00fcde diyorum, \u00e7\u00fcnk\u00fc yeni d\u00fczenlemede getirilen sigortal\u0131l\u0131k esaslar\u0131 tar\u0131m 4\/b sigortal\u0131lar\u0131yla ayn\u0131. 2925 Say\u0131l\u0131 Kanun\u2019un sundu\u011fu imkanlar ise, sigortal\u0131lar y\u00f6n\u00fcnden bak\u0131ld\u0131\u011f\u0131nda \u00e7ok daha uygundu. Ayda 15 g\u00fcn \u00fczerinden prim \u00f6demesi yap\u0131yordunuz. Belki g\u00fcn say\u0131n\u0131z yava\u015f art\u0131yordu. Ancak zaten 3 bin 600 g\u00fcn \u00fczerinden emekli oldu\u011funuz i\u00e7in sorun kalm\u0131yordu. \u00dcstelik prim \u00f6demelerinizi ertesi y\u0131l\u0131n \u015eubat ay\u0131 sonuna kadar yapabiliyordunuz. Prim \u00f6demesi yapt\u0131\u011f\u0131n\u0131z s\u00fcrece sa\u011fl\u0131k g\u00fcvenceniz de vard\u0131. O nedenle 1 Ekim 2008 \u00f6ncesinde 2925 Say\u0131l\u0131 Kanun\u2019a g\u00f6re tar\u0131m SSK\u2019l\u0131l\u0131\u011f\u0131 ba\u015flatanlara, bu sigortal\u0131l\u0131klar\u0131n\u0131 sak\u0131n ola ihmal etmemelerini \u015fiddetle tavsiye ediyorum\u201d dedi.              Torba Kanun ile 2925 Say\u0131l\u0131 Kanun\u2019a tabii tar\u0131m SSK\u2019l\u0131lar\u0131 ile ilgili de baz\u0131 haklar tan\u0131nd\u0131\u011f\u0131n\u0131 da belirten Karaka\u015f, \u201cTar\u0131m SSK\u2019lar\u0131 ile bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu ki\u015filerin, genel sa\u011fl\u0131k sigortal\u0131s\u0131 olduklar\u0131 ve sa\u011flanan sa\u011fl\u0131k yard\u0131mlar\u0131 ile di\u011fer haklardan yararlanacaklar\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015f oldu. Dolay\u0131s\u0131yla tar\u0131m SSK primi \u00f6deyerek ayn\u0131 zamanda genel sa\u011fl\u0131k sigortal\u0131s\u0131 olacaklar. B\u00f6ylece tar\u0131m SSK primi yan\u0131nda, ayr\u0131ca genel sa\u011fl\u0131k sigortas\u0131 primi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin olup olmad\u0131\u011f\u0131 tart\u0131\u015fmas\u0131 da ortadan kalm\u0131\u015f oldu.Torba Kanun, tar\u0131m SSK\u2019l\u0131l\u0131\u011f\u0131 konusunda bir ba\u015fka tart\u0131\u015fmay\u0131 da a\u00e7\u0131kl\u0131\u011fa kavu\u015fturdu. 5510 Say\u0131l\u0131 Kanun\u2019un asl\u0131nda iki ayr\u0131 y\u00fcr\u00fcrl\u00fck tarihi mevcuttu. \u0130lki 1 May\u0131s 2008 di\u011feri ise, 1 Ekim 2008 tarihiydi. Ayn\u0131 \u015fekilde 5510 Say\u0131l\u0131 Kanun\u2019un y\u00fcr\u00fcrl\u00fckten kald\u0131rd\u0131\u011f\u0131 di\u011fer kanun veya maddeleri a\u00e7\u0131s\u0131ndan da, y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lma tarihleri y\u00f6n\u00fcnden kafa kar\u0131\u015f\u0131kl\u0131klar\u0131 olabiliyordu\u201d dedi.       \u201c1 May\u0131s 2008-30 Eyl\u00fcl 2008 devresindeki i\u015f ve i\u015flemler a\u00e7\u0131s\u0131ndan, 5510 Say\u0131l\u0131 Kanun\u2019un baz\u0131 h\u00fck\u00fcmlerinin farkl\u0131 yorumlanmas\u0131 s\u00f6z konusu olabiliyordu\u201d diyen SGK Ba\u015f M\u00fcfetti\u011fi Karaka\u015f,\u00a0 \u201cBu \u00e7eli\u015fki, 1 May\u0131s 2008-30 Eyl\u00fcl 2008 devresinde 2925 Say\u0131l\u0131 Kanun\u2019a g\u00f6re tar\u0131m SSK ba\u015fvurusu yapan ki\u015filer i\u00e7in de ge\u00e7erliydi. O tarih aral\u0131\u011f\u0131nda pek \u00e7ok ki\u015fi, SGK\u2019ya daha \u00e7ok da posta yoluyla tar\u0131m SSK\u2019l\u0131l\u0131\u011f\u0131 ba\u015fvurusunda bulunmu\u015ftu. A\u00e7\u0131k bir d\u00fczenleme olmad\u0131\u011f\u0131 i\u00e7in, bu d\u00f6neme denk gelen ba\u015fvurular\u0131n nas\u0131l de\u011ferlendirilece\u011fi belirsizdi. \u0130\u015fte Torba Kanun bu konuyu da a\u00e7\u0131kl\u0131\u011fa kavu\u015fturuyor. Bu tarihler aras\u0131nda ba\u015fvuruda bulunanlar\u0131n 2925 Say\u0131l\u0131 Kanun esaslar\u0131na g\u00f6re de\u011fil de, yeni getirilen tar\u0131m SSK\u2019l\u0131l\u0131k esaslar\u0131na g\u00f6re i\u015flem g\u00f6rece\u011fi belirtilmi\u015f. Yeni esaslar 6111 Say\u0131l\u0131 Torba Kanun\u2019un ek 5. maddesinde yer al\u0131yor. Bu nedenle 1 May\u0131s 2008-30 Eyl\u00fcl 2008 devresinde tar\u0131m SSK\u2019l\u0131l\u0131k ba\u015fvurusunda bulunanlar\u0131n 6111 Say\u0131l\u0131 Kanun\u2019un ek 5\u2032inci maddesine g\u00f6re tar\u0131m sigortal\u0131s\u0131 olacaklar\u0131n\u0131 s\u00f6yleyebiliriz\u201d dedi.<\/p>\n<p>  \u00d6\u011fleden sonra ger\u00e7ekle\u015fen seminerin ikinci b\u00f6l\u00fcm\u00fcnde\u00a0 \u201cSGK Bor\u00e7lar\u0131n\u0131n Yap\u0131land\u0131r\u0131lmas\u0131n\u0131n Usul ve Esaslar\u0131\u201d konusunda ise T\u00fcrkiye Belediyeler Birli\u011fi SGK \u0130\u015f Hukuku Dan\u0131\u015fman\u0131 Mahmut \u00c7olak konu\u015ftu. \u00c7olak, a\u00e7\u0131klamas\u0131n\u0131n ba\u015f\u0131nda 6111 Say\u0131l\u0131 Yasa uygulamas\u0131nda yap\u0131land\u0131rma ile ilgili h\u00fck\u00fcmler ve te\u015fvik uygulamas\u0131n\u0131n bir af yap\u0131land\u0131rmas\u0131 olmad\u0131\u011f\u0131n\u0131n alt\u0131n\u0131 \u00e7izdi.\u00a0              <strong>TORBA YASA\u2019YLA SGK\u2019YI \u0130LG\u0130LEND\u0130REN HANG\u0130 ALACAKLAR, NASIL HESAPLANACAK?<br \/>  <\/strong>\u00c7olak: \u201cSigorta primi, emeklilik kesene\u011fi, kurum kar\u015f\u0131l\u0131\u011f\u0131, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi, iste\u011fe ba\u011fl\u0131 sigorta primi, topluluk sigortas\u0131 primi, SGK taraf\u0131ndan takip edilen damga vergisi, \u00f6zel i\u015flem vergisi ve e\u011fitime katk\u0131 pay\u0131 as\u0131llar\u0131. Bu alacaklara \u00f6deme s\u00fcrelerinin bitti\u011fi tarihten, Kanunun yay\u0131nland\u0131\u011f\u0131 25 \u015eubat 2011\u2019e kadar ge\u00e7en s\u00fcre i\u00e7in TEFE\/\u00dcFE (enflasyon) oranlar\u0131 esas al\u0131narak hesaplanacak. Ortaya \u00e7\u0131kan bu tutar\u0131n \u00f6denmesi halinde, bu alacaklara uygulanan gecikme cezas\u0131 ve gecikme zamm\u0131 gibi fer\u2019i alacaklar\u0131n tamam\u0131ndan vazge\u00e7ilecek\u201ddedi.<\/p>\n<p>  \u00c7olak: \u201c30 Kas\u0131m 2010 itibar\u0131yla bitirilmi\u015f \u00f6zel nitelikteki in\u015faatlar ile ihale konusu i\u015flere ili\u015fkin SGK taraf\u0131ndan resen tahakkuk ettirilerek i\u015fverene tebli\u011f edildi\u011fi halde \u00f6denmemi\u015f eksik i\u015f\u00e7ilik tutar\u0131 \u00fczerinden hesaplanan sigorta primi as\u0131llar\u0131n\u0131n, ba\u015flang\u0131\u00e7 tarihinden 25 \u015eubat 2011\u2019e kadar ge\u00e7en s\u00fcre i\u00e7in TEFE\/\u00dcFE esas al\u0131narak hesaplanacak tutar\u0131n \u00f6denmesi halinde, bu alacaklara uygulanan gecikme cezas\u0131 ve gecikme zamm\u0131 gibi fer\u2019i alacaklar\u0131n tamam\u0131ndan vazge\u00e7ilecek\u201d diye konu\u015ftu.<\/p>\n<p>  \u00c7olak konu\u015fmas\u0131n\u0131 \u201c31 Aral\u0131k 2010\u2019a kadar i\u015flenen fiillere ili\u015fkin olup, Kanunun \u00e7\u0131kt\u0131\u011f\u0131 25 \u015eubat 2011\u2019den \u00f6nce kesinle\u015ftigi halde \u00f6denmemi\u015f olan idari para cezas\u0131 as\u0131llar\u0131n\u0131n y\u00fczde 50\u2019si ile bu tutara \u00f6deme s\u00fcrelerinin bitti\u011fi tarihten 25 \u015eubat 2011\u2019e kadar ge\u00e7en s\u00fcre i\u00e7in TEFE\/\u00dcFE oran\u0131 esas al\u0131narak hesaplanacak tutar\u0131n \u00f6denmesi halinde, idari para cezas\u0131 as\u0131llar\u0131n\u0131n kalan y\u00fczde 50\u2019si ile idari para cezas\u0131na uygulanan gecikme cezas\u0131 ve gecikme zamm\u0131 gibi fer\u2019i alacaklar\u0131n tamam\u0131ndan vazge\u00e7ilecek\u201ddiye s\u00fcrd\u00fcrd\u00fc.             <strong>YAN\u0130 PARA CEZALARININ ASILLARININ Y\u00dcZDE 50\u2019S\u0130N\u0130 DE S\u0130L\u0130N\u0130YOR<br \/>  <\/strong>\u201cKalan yar\u0131s\u0131na enflasyon i\u015fleterek bir tutar belirliyoruz. Bunu \u00f6derse, idari para cezas\u0131 asl\u0131n\u0131n yar\u0131s\u0131n\u0131 siliyoruz\u201d diyen\u00a0 Mahmut \u00c7olak; \u201cPeki borcun asl\u0131 \u00f6denmi\u015f ama faizi, zamm\u0131 vb. fer\u2019i k\u0131sm\u0131 hi\u00e7 \u00f6denmemi\u015fse ne olacak?\u201d sorusuna da: \u201cBu \u00fc\u00e7 konuda alacak as\u0131llar\u0131 tamamen \u00f6denmi\u015f, ama fer\u2019ileri, Kanunun \u00e7\u0131kt\u0131\u011f\u0131 25 \u015eubat 2011\u2019den \u00f6nce \u00f6denmemi\u015fse, bu fer\u2019i alaca\u011f\u0131n y\u00fczde 40\u2019\u0131n\u0131n \u00f6denmesi halinde, kalan y\u00fczde 60\u2019\u0131n\u0131n tahsilinden vazge\u00e7ilecek\u201d \u015feklinde ceva\u011flad\u0131.<br \/>  \u201cTahakkuk etmi\u015f ama daha dava a\u00e7ma s\u00fcresi bitmemi\u015f idari para cezas\u0131 alacaklar\u0131 i\u00e7in de vazge\u00e7ilecek oran y\u00fczde 25 mi olacak?\u201d \u015feklindeki soruya da \u201cDaha y\u00fcksek bir oran. 31 Aral\u0131k 2010\u2019a kadar i\u015flenen fiillerle ilgili tahakkuk etmi\u015f ve dava a\u00e7\u0131lm\u0131\u015f veya dava a\u00e7ma s\u00fcresi sona ermemi\u015f idari para cezas\u0131 as\u0131llar\u0131n\u0131n y\u00fczde 25\u2019i ile bu tutara \u00f6deme s\u00fcrelerinin bitti\u011fi tarihten, 25 \u015eubat 2011\u2019e kadar ge\u00e7en s\u00fcre i\u00e7in TEFE\/\u00dcFE oran\u0131 esas al\u0131narak hesaplanacak tutar\u0131n \u00f6denmesi halinde, bor\u00e7 asl\u0131n\u0131n kalan y\u00fczde 75\u2019i ile idari para cezas\u0131na uygulanan gecikme cezas\u0131 ve gecikme zamm\u0131 gibi fer\u2019i alacaklar\u0131n tamam\u0131ndan vazge\u00e7ilecek\u201d diye cevap verdi.       <strong>2008 YILINDAK\u0130 YAPILANDIRMAYA BA\u015eVURMU\u015e AMA TAMAMLAYAMAMI\u015e OLANLARIN TAMAMI AFTAN YARARLANAB\u0130LECEK M\u0130?<br \/>  <\/strong>\u201c2008 y\u0131l\u0131ndaki yap\u0131land\u0131rmalardan yararlananlar\u0131n baz\u0131lar\u0131, ekonomik krizin ya\u015fand\u0131\u011f\u0131 d\u00f6nemlere de denk gelmesi nedeniyle taksitlerini \u00f6deyemedi ve yap\u0131land\u0131rmas\u0131 bozuldu\u201d diyen \u00c7olak: \u201cYap\u0131land\u0131rmas\u0131 12 taksite kadar olanlardan \u00f6demedi\u011fi taksit say\u0131s\u0131 4\u2019den fazla olmayanlar, 24 taksite kadar olanlardan \u00f6demedi\u011fi taksit say\u0131s\u0131 8\u2019den fazla olmayanlar talep ederlerse, bozulmu\u015f olan yeniden yap\u0131land\u0131rma anla\u015fmas\u0131 ayn\u0131 h\u00fck\u00fcmlerle ihya edilecek. Bu Kanunun yay\u0131nland\u0131\u011f\u0131 tarihe kadar yapm\u0131\u015f olduklar\u0131 \u00f6demeler, an\u0131lan Yap\u0131land\u0131rma Kanunu h\u00fck\u00fcmlerine g\u00f6re mahsup edilecek. Ancak bu ki\u015filerin bu haktan yararlanabilmesi i\u00e7in s\u00fcresinde \u00f6demedi\u011fi veya eksik \u00f6dedi\u011fi taksitlerin \u00f6deme s\u00fcresinin sona erdi\u011fi tarihten, \u00f6demenin yap\u0131laca\u011f\u0131 tarihe kadar, Devlet \u0130\u00e7 Bor\u00e7lanma Senedine (D\u0130BS) uygulanan ayl\u0131k faiz oran\u0131na bir puan eklemek suretiyle uygulanacak faiz ile bir tutar hesaplanacak. Tutar\u0131n tamam\u0131n\u0131n 1 A\u011fustos 2011\u2019e kadar \u00f6denmesi gerekecek\u201d dedi.            <br \/>  <strong>NE ZAMANA KADAR BA\u015eVURULAB\u0130L\u0130R?<br \/>  <\/strong>\u00c7olak; \u201cKanun 25 \u015eubat 2011 tarihini izleyen ikinci ay\u0131n sonu diyor. Yani 30 Nisan 2011 tarihinde. Ancak bu tarih resmi tatile denk geldi\u011fi ve 1 May\u0131s da resmi tatil oldu\u011fu i\u00e7in son ba\u015fvuru tarihi 2 May\u0131s 2011 tarihidir\u201d dedi.     <strong>NEREYE BA\u015eVURACA\u011eIM? BA\u015eVURURKEN YANIMDA HANG\u0130 BELGELER OLMALI?<br \/>  <\/strong>SGK\u2019ya olan bor\u00e7lar\u0131n yeniden yap\u0131land\u0131r\u0131labilmesi i\u00e7in, i\u015fverenlerce e-sigorta kullan\u0131c\u0131 kodu ve \u015fifresi ile internet \u00fczerinden ba\u015fvurulabilece\u011fi gibi, ba\u015fvuru formu veya dilek\u00e7e ile birlikte i\u015fyerinin i\u015flem g\u00f6rd\u00fc\u011f\u00fc Sosyal G\u00fcvenlik \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fcne\/Sosyal G\u00fcvenlik Merkezine de m\u00fcracaat edilebilecek. \u0130\u015fyeri Ankara ilinin \u00c7ankaya il\u00e7esinde faaliyet g\u00f6steren bir i\u015fverenin, bor\u00e7lar\u0131n\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 amac\u0131yla, Ulucanlar Sosyal G\u00fcvenlik Merkezine m\u00fcracaat etmesi gerekiyor. Bor\u00e7lu sigortal\u0131lar da sigortal\u0131 dosyalar\u0131n\u0131n i\u015flem g\u00f6rd\u00fc\u011f\u00fc Sosyal G\u00fcvenlik \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne \/Sosyal G\u00fcvenlik Merkezi\u2019ne m\u00fcracaat etmeli. \u0130\u015fverenler ve sigortal\u0131larca, ba\u015fvuru s\u0131ras\u0131nda borcun ne \u015fekilde \u00f6denece\u011finin (pe\u015fin veya talep edilen taksit s\u00fcresinin) belirtilmesi yeterli. Ancak kapsama giren bor\u00e7lar i\u00e7in daha \u00f6nce dava yoluna ba\u015fvurulmu\u015f ise davadan vazge\u00e7ildi\u011fine dair taahh\u00fctnamenin doldurulmas\u0131 gerekmektedir.       <strong>BORCUMU YAPILANDIRDIM, \u0130LK TAKS\u0130T \u00d6DEMES\u0130N\u0130 NE ZAMAN YAPACA\u011eIM?<br \/>  <\/strong>\u00d6denecek tutarlar\u0131n ilk taksitinin en ge\u00e7 30 Haziran 2011 tarihine kadar \u00f6denmesi gerek. Takip eden \u00f6demelerin de 2\u2019\u015fer ayl\u0131k d\u00f6nemler halinde azami 18 taksitte yap\u0131lmas\u0131 gerek. Kira alacaklar\u0131 i\u00e7in bu s\u00fcre yukar\u0131da da ifade edildi\u011fi gibi 31 May\u0131s 2011.       <strong>\u00d6DEMEDE TAKS\u0130T SE\u00c7NEKLER\u0130M NE, HANG\u0130 TAKS\u0130T DAHA AVANTAJLI?<br \/>  <\/strong>\u00d6demenin taksitle yap\u0131lmas\u0131 halinde m\u00fcracaat esnas\u0131nda 6, 9, 12 veya 18 e\u015fit taksit se\u00e7ene\u011fin birinin tercihi zorunlu. Belirlenen tutar 6 e\u015fit taksit i\u00e7in 1.05, 9 e\u015fit taksit i\u00e7in 1.07, 12 e\u015fit taksit i\u00e7in 1.10, 18 e\u015fit taksit i\u00e7in 1.15 katsay\u0131s\u0131 ile \u00e7arp\u0131lacak. Bulunan tutar taksit say\u0131s\u0131na b\u00f6l\u00fcnmek suretiyle 2\u2019\u015fer ayl\u0131k d\u00f6nemler halinde \u00f6denecek taksit tutar\u0131 belirlenecek. Tercih edilen taksit s\u00fcresinden daha erken \u00f6deme yap\u0131lmas\u0131 halinde ise \u00f6denecek tutar ilgili katsay\u0131ya g\u00f6re d\u00fczeltilecek.       <strong>KRED\u0130 KARTIMLA \u00d6DEYEB\u0130L\u0130R M\u0130Y\u0130M?<br \/>  <\/strong>Kredi kart\u0131yla \u00f6denebilecek. \u0130lgibi bankalar\u0131n bor\u00e7 tutar\u0131n\u0131 taksit \u00f6deme aylar\u0131nda hesaplar\u0131na bor\u00e7 kaydetmek \u015fart\u0131yla, \u00f6deme tarihi olarak kredi kart\u0131n\u0131n kullan\u0131ld\u0131\u011f\u0131 g\u00fcn esas al\u0131narak \u00f6deme yap\u0131labilecek. <\/p>\n<p>  <strong>TAKS\u0130T\u0130 GEC\u0130KT\u0130R\u0130RSEM NE OLACAK?<br \/>  <\/strong>Taksitlerden bir takvim y\u0131l\u0131nda 2 veya daha az taksitin s\u00fcresinde \u00f6denmemesi veya eksik \u00f6denmesi halinde, \u00f6denmeyen veya eksik \u00f6denen taksit tutarlar\u0131n\u0131n son taksiti izleyen ay\u0131n sonuna kadar, gecikilen her ay i\u00e7in 6183 say\u0131l\u0131 Kanunun 51 inci maddesine g\u00f6re belirlenen gecikme zamm\u0131 oran\u0131nda hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 ile birlikte \u00f6denmesi gerekecek.       <strong>TAKS\u0130T\u0130 EKS\u0130K \u00d6DERSEM NE OLACAK?<br \/>  <\/strong>Bu \u015fekilde de \u00f6dememek veya bir takvim y\u0131l\u0131nda 2\u2019den fazla taksitin s\u00fcresinde \u00f6denmemesi veya eksik \u00f6denmesi halinde, bu Kanun h\u00fck\u00fcmlerinden yararlanma hakk\u0131 kaybedilir. Taksit tutar\u0131n\u0131n % 10\u2019unu a\u015fmamak \u015fart\u0131yla 5 TL\u2019ye kadar yap\u0131lm\u0131\u015f eksik \u00f6demeler bu Kanun h\u00fck\u00fcmlerini ihlal etmi\u015f say\u0131lmayacak.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c7ALI\u015eMA HAYATINA GET\u0130R\u0130LEN DE\u011e\u0130\u015e\u0130KL\u0130KLER\u00a0 ANLATILDI ALTSO, 14 Mart 2011 Pazartesi g\u00fcn\u00fc kamuoyunda Torba Yasas\u0131 olarak bilinen yasan\u0131n getirdi\u011fi yeniliklerden olan \u201cSGK Bor\u00e7lar\u0131n\u0131n Yap\u0131land\u0131r\u0131lmas\u0131n\u0131n Usul Ve Esaslar\u0131 \u0130le Sosyal G\u00fcvenlik Ve \u0130\u015f Mevzuat\u0131nda De\u011fi\u015fikliklerin\u201d anlat\u0131laca\u011f\u0131 bir seminer d\u00fczenledi.<\/p>\n","protected":false},"author":1,"featured_media":4041,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4036","post","type-post","status-publish","format-gallery","has-post-thumbnail","hentry","category-genel","post_format-post-format-gallery"],"_links":{"self":[{"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/posts\/4036","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=4036"}],"version-history":[{"count":0,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/posts\/4036\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/media\/4041"}],"wp:attachment":[{"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/media?parent=4036"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/categories?post=4036"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/tags?post=4036"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}