{"id":1028,"date":"2022-01-08T12:38:13","date_gmt":"2022-01-08T09:38:13","guid":{"rendered":"https:\/\/www.vergilendirme.com\/?p=1028"},"modified":"2022-01-08T12:38:14","modified_gmt":"2022-01-08T09:38:14","slug":"sgk-bes-puanlik-indirimde-turkiye-geneli-borc-sorgusu-yapilacak","status":"publish","type":"post","link":"https:\/\/www.vergilendirme.com\/?p=1028","title":{"rendered":"SGK BE\u015e PUANLIK \u0130ND\u0130R\u0130MDE T\u00dcRK\u0130YE GENEL\u0130 BOR\u00c7 SORGUSU YAPILACAK"},"content":{"rendered":"\n<p>5510 say\u0131l\u0131 Kanunun 81\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi uyar\u0131nca be\u015f puanl\u0131k indirim uygulamas\u0131nda i\u015fverenin Kuruma olan yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu, 2022\/Ocak ay\u0131na\/d\u00f6nemine ili\u015fkin muhtasar ve<br>prim hizmet beyannamesinden itibaren i\u015fyeri baz\u0131nda de\u011fil, i\u015fverenin T\u00fcrkiye genelindeki t\u00fcm i\u015fyerleri esas al\u0131narak sorgulanacakt\u0131r. Bunun birlikte, muhtasar ve prim hizmet beyannamesinin 5510 kanun t\u00fcr\u00fc se\u00e7ilerek g\u00f6nderilmesi s\u0131ras\u0131nda i\u015fverenin T\u00fcrkiye genelindeki t\u00fcm i\u015fyerlerinden kaynaklanan sigorta primi, i\u015fsizlik sigortas\u0131 primi ve idari para cezas\u0131 bor\u00e7 t\u00fcrleri i\u00e7in ayr\u0131 ayr\u0131 olmak \u00fczere, toplam 15,00 TL\u2019nin alt\u0131ndaki bor\u00e7 as\u0131llar\u0131 (15,00 TL dahil) sorgulama s\u0131ras\u0131nda dikkate al\u0131nmayacakt\u0131r. <\/p>\n\n\n\n<p>\u0130\u015fverenin T\u00fcrkiye genelinde yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131n bulunup bulunmad\u0131\u011f\u0131n\u0131n tespiti s\u0131ras\u0131nda, i\u015fverenlerin Kurumda kendi ad\u0131na tescil edilmi\u015f t\u00fcm i\u015fyerlerinden ve kendi ad\u0131na tescil edilmi\u015f t\u00fcm alt i\u015fverenliklerinden kaynaklanan yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131 sorgulanacakt\u0131r.<\/p>\n\n\n\n<p><br>Sorgulama ger\u00e7ek ki\u015fi i\u015fverenlerde T.C. kimlik numaras\u0131, t\u00fczel ki\u015fi i\u015fverenlerde vergi kimlik numaras\u0131 esas al\u0131nmak suretiyle yap\u0131lacakt\u0131r.<br>\u0130\u015fverenin, kendi ad\u0131na tescil edilmi\u015f i\u015fyerleri ve alt i\u015fverenlikleri haricinde ortak, \u00fcst d\u00fczey y\u00f6netici ve i\u015fveren vekili olarak i\u015flem g\u00f6rd\u00fc\u011f\u00fc i\u015fyerleri ile i\u015fverenin ger\u00e7ek ki\u015fi olmas\u0131 halinde kendi sigortal\u0131l\u0131\u011f\u0131ndan kaynaklanan 5510\/4-1-b kapsam\u0131ndaki ve 5510\/60-g kapsam\u0131ndaki yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f prim bor\u00e7lar\u0131 sorgulanmayacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>5510 say\u0131l\u0131 Kanunun 81\u2019inci maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi uyar\u0131nca be\u015f puanl\u0131k indirim uygulamas\u0131nda i\u015fverenin Kuruma olan yasal \u00f6deme s\u00fcresi<\/p>\n","protected":false},"author":1,"featured_media":1029,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[28,54],"tags":[],"_links":{"self":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts\/1028"}],"collection":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1028"}],"version-history":[{"count":1,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts\/1028\/revisions"}],"predecessor-version":[{"id":1030,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/posts\/1028\/revisions\/1030"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=\/wp\/v2\/media\/1029"}],"wp:attachment":[{"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vergilendirme.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}