12.03.2023 tarihinde yay\u0131mlanan 7440 say\u0131l\u0131 kanun kapsam\u0131nda Sosyal G\u00fcvenlik Kurumuna ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan 6183 say\u0131l\u0131 Kanun kapsam\u0131nda takip edilen ve bu Kanunun yay\u0131m tarihine veya bu Kanunun ilgili h\u00fck\u00fcmlerinde belirtilen s\u00fcrelerin sonuna kadar tahakkuk etti\u011fi h\u00e2lde \u00f6denmemi\u015f ve kanunda belli edilmi\u015f alacaklar da girmektedir.<\/p>\n
Bu kapsamda kanunun yay\u0131m\u0131ndan itibaren SGK taraf\u0131ndan 6183 say\u0131l\u0131 kanun kapsam\u0131nda zamana\u015f\u0131m\u0131na u\u011fram\u0131\u015f bor\u00e7lar i\u00e7in 2012-27 say\u0131l\u0131 genelge ekinde yer alan “Bor\u00e7 Bilgilendirme Formu” g\u00f6nderilmek suretiyle yaz\u0131n\u0131n tebli\u011finden itibaren 15 g\u00fcn i\u00e7erisinde \u00f6deme yap\u0131lmas\u0131 istendi\u011fi g\u00f6r\u00fclmektedir.<\/p>\n
1- S\u00f6z konusu SGK alaca\u011f\u0131 i\u00e7in yap\u0131lacak olan r\u0131zaen \u00f6demeler kabul edilecektir.
\n2- 6183 say\u0131l\u0131 Kanunun 58 inci maddesine g\u00f6re \u00f6deme emrine itiraz, \u00f6deme emrinin tebli\u011finden itibaren 15 g\u00fcn i\u00e7inde yap\u0131lmas\u0131 gerekti\u011finden, kendisine \u00f6deme emri g\u00f6nderilen bor\u00e7lu, borcunun zamana\u015f\u0131m\u0131na girdi\u011fi y\u00f6n\u00fcnde \u00f6deme emrinin tebli\u011finden itibaren 15 g\u00fcn i\u00e7inde alacakl\u0131 SGK \u00fcnitesine itiraz etmesi halinde; ki\u015filerin yarg\u0131ya gitmesine gerek duyulmaks\u0131z\u0131n s\u00f6z konusu alaca\u011f\u0131n zamana\u015f\u0131m\u0131na girip girmedi\u011fi Prim Tahakkuk \u0130tiraz Komisyonunca incelenecek, zamana\u015f\u0131m\u0131na girdi\u011fi tespit edilen alacaklara ait icra takibi durdurulacakt\u0131r.
\n3- SGK\u2019ya zamana\u015f\u0131m\u0131 defii iddias\u0131 ile itiraz edilmesi mahkemeye dava a\u00e7ma s\u00fcresini durduran veya kesen bir i\u015flem de\u011fildir.<\/p>\n
Borcun zamana\u015f\u0131m\u0131na u\u011framas\u0131 sonucunda s\u00f6z konusu alacak alacakl\u0131 i\u00e7in “eksik bir bor\u00e7” haline d\u00f6n\u00fc\u015ft\u00fcrd\u00fc\u011f\u00fcnden, bu ki\u015filer SGK\u2019 ya kar\u015f\u0131 halen bor\u00e7lu say\u0131lmaktad\u0131r.<\/p>\n
Bu nedenle zamana\u015f\u0131m\u0131na girmi\u015f bor\u00e7lar;
\n\u2022 SGK taraf\u0131ndan verilecek borcu yoktur yaz\u0131lar\u0131nda veya Kurum ve Kurulu\u015flarca yap\u0131lacak bor\u00e7 sorgulamalar\u0131nda,
\n\u2022 SGK taraf\u0131ndan uygulanan te\u015fvik, destek ve indirimlerde,
\n\u2022 Primlerini kendileri \u00f6deyen sigortal\u0131lar\u0131n sa\u011fl\u0131k hizmetlerinden yararlan\u0131lmas\u0131nda,
\n\u2022 KDV Mahsubu ile prim \u00f6denmesinde kullan\u0131lan “Bor\u00e7 D\u00f6k\u00fcm Formunda”,
\ni\u015fverenin\/sigortal\u0131lar\u0131n borcu olarak dikkate al\u0131nacakt\u0131r.<\/p>\n
Yine ihale konusu veya \u00f6zel bina in\u015faatlar\u0131nda yap\u0131lan ara\u015ft\u0131rma i\u015flemi sonucunda saptanan fark i\u015f\u00e7ilik bor\u00e7lar\u0131n\u0131n i\u015fverene tebli\u011fi \u00fczerine s\u00f6z konusu bor\u00e7lar\u0131n i\u015fverence zamana\u015f\u0131m\u0131na girdi\u011fi ile ilgili itiraz edilmesi durumunda bahse konu bu bor\u00e7lar \u00f6denmeden ihale konusu i\u015flerde teminat\u0131n iadesi ve \u00f6zel bina in\u015faatlar\u0131nda ise iskan i\u00e7in ili\u015fiksizlik belgesi verilmeyecektir.<\/p>","protected":false},"excerpt":{"rendered":"
12.03.2023 tarihinde yay\u0131mlanan 7440 say\u0131l\u0131 kanun kapsam\u0131nda Sosyal G\u00fcvenlik Kurumuna ba\u011fl\u0131 tahsil daireleri taraf\u0131ndan 6183 say\u0131l\u0131 Kanun kapsam\u0131nda takip edilen ve bu Kanunun yay\u0131m tarihine veya bu Kanunun ilgili h\u00fck\u00fcmlerinde belirtilen s\u00fcrelerin sonuna kadar tahakkuk etti\u011fi h\u00e2lde \u00f6denmemi\u015f ve kanunda belli edilmi\u015f alacaklar da girmektedir. Bu kapsamda kanunun yay\u0131m\u0131ndan itibaren SGK taraf\u0131ndan 6183 say\u0131l\u0131 kanun […]<\/p>\n","protected":false},"author":2,"featured_media":1060,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[5,16],"tags":[],"class_list":["post-1059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-sosyal-guvenlik"],"_links":{"self":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1059","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/comments?post=1059"}],"version-history":[{"count":0,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/posts\/1059\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media\/1060"}],"wp:attachment":[{"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/media?parent=1059"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/categories?post=1059"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fairymmdenetim.com\/en\/wp-json\/wp\/v2\/tags?post=1059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}