Resmi Gazete’de yay\u0131mlanan SGK y\u00f6netmeli\u011fine g\u00f6re, “uyumlu bor\u00e7lu olma” \u015fart\u0131; “gelir veya kurumlar vergisi m\u00fckellefi olanlardan ba\u015fvuru tarihi itibar\u0131yla en fazla 3 y\u0131ld\u0131r prim \u00f6deme y\u00fck\u00fcml\u00fcs\u00fc olma” kriterine ba\u011fland\u0131.<\/b><\/p>\n
Sosyal G\u00fcvenlik Kurumu (SGK) alacaklar\u0131n\u0131n amme alacaklar\u0131n\u0131n tahsil usul\u00fc hakk\u0131nda kanunun kapsam\u0131nda tecil ve taksitlendirilmesinde d\u00fczenleme yap\u0131ld\u0131.<\/p>\n
Resmi Gazete\u2019nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mlanan konuya ili\u015fkin SGK y\u00f6netmeli\u011fine g\u00f6re, bu kapsamda \u201cuyumlu bor\u00e7lu olma\u201d \u015fart\u0131; \u201cgelir veya kurumlar vergisi m\u00fckellefi olanlardan ba\u015fvuru tarihi itibar\u0131yla en fazla 3 y\u0131ld\u0131r prim \u00f6deme y\u00fck\u00fcml\u00fcs\u00fc olma\u201d kriterine ba\u011fland\u0131.<\/p>\n
EN AZ 3 YIL \u0130STEN\u0130YORDU<\/b><\/p>\n
\u00d6nceki uygulamada ba\u015fvuru tarihi itibar\u0131yla en az 3 y\u0131ld\u0131r prim \u00f6deme y\u00fck\u00fcml\u00fcs\u00fc olmak uyumlu bor\u00e7lu olarak kabul edilmek i\u00e7in yeterli olabiliyordu.<\/p>\n
Bu d\u00fczenlemeye g\u00f6re, y\u0131ll\u0131k gelir veya kurumlar vergisi m\u00fckellefi olanlardan ba\u015fvuru tarihi itibar\u0131yla en fazla 3 y\u0131ld\u0131r prim \u00f6deme y\u00fck\u00fcml\u00fcs\u00fc olup ba\u015fvuru tarihinden geriye do\u011fru 3 y\u0131la ait ayl\u0131k prim ve hizmet belgeleri veya beyannamelerini s\u00fcresinde vermi\u015f ancak bor\u00e7 \u00f6demede h\u00fcsn\u00fcniyet sahibi olmalar\u0131na ra\u011fmen son 1 y\u0131l i\u00e7erisinde bor\u00e7lar\u0131n\u0131 \u00f6deyememi\u015f olan bor\u00e7lular, uyumlu prim bor\u00e7lusu olarak kabul edilecek.<\/p>\n
KAPSAMA G\u0130RECEK \u0130\u015eYERLER\u0130 KR\u0130TER\u0130NDE D\u00dcZENLEME<\/b><\/p>\n
Y\u00f6netmelikle ayr\u0131ca, bor\u00e7 tutarlar\u0131na g\u00f6re SGK alacaklar\u0131nda tecil ve taksitlendirme kapsam\u0131na girecek i\u015f yerlerine ili\u015fkin maddede de d\u00fczenleme yap\u0131ld\u0131. Bu kapsamdaki tecil ve taksitlendirmeye alacak tutarlar\u0131 dikkate al\u0131narak karar verecek mercileri belirleyen madde sadele\u015ftirildi.<\/p>\n
Yeni d\u00fczenlemeye g\u00f6re, amme alacaklar\u0131n\u0131n tahsil usul\u00fc hakk\u0131nda kanunun 48. maddesine istinaden yap\u0131lan tecil ve taksitlendirme i\u015flemlerinde kullan\u0131lan yetkiler, ayn\u0131 kanunun 48\/A maddesine istinaden yap\u0131lan tecil ve taksitlendirme i\u015flemlerinde de ge\u00e7erli olacak.<\/p>\n
Bu yetkilerin kullan\u0131lmas\u0131nda bor\u00e7lunun, tahsilatla g\u00f6revli o \u00fcnitece takip edilen t\u00fcm i\u015fyerlerinden kaynaklanan bor\u00e7lar\u0131, bor\u00e7 t\u00fcr\u00fc baz\u0131nda ayr\u0131 ayr\u0131 de\u011ferlendirilecek.<\/p>\n
Amme alacaklar\u0131n\u0131n tahsil usul\u00fc hakk\u0131nda kanunun 48\/A maddesi; Cumhurba\u015fkan\u0131 ve Maliye Bakan\u0131\u2019na tecil \u015fartlar\u0131n\u0131 belirleme konusunda yetki veriyor. (REUTERS)<\/p>\n","protected":false},"excerpt":{"rendered":"
Resmi Gazete’de yay\u0131mlanan SGK y\u00f6netmeli\u011fine g\u00f6re, “uyumlu bor\u00e7lu olma” \u015fart\u0131; “gelir veya kurumlar vergisi m\u00fckellefi olanlardan ba\u015fvuru tarihi …<\/p>\n","protected":false},"author":1,"featured_media":29310,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[4692,6329,6330,579,3417],"class_list":["post-29309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-3-yil","tag-alacak","tag-borclu","tag-madde","tag-prim"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/29309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=29309"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/29309\/revisions"}],"predecessor-version":[{"id":29311,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/29309\/revisions\/29311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/29310"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=29309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=29309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=29309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}