{"status":true,"post":{"id":17726,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:22:43","created_at":"2018-01-01T21:00:00.000000Z","updated_at":"2022-10-21T07:22:43.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17726,"is_featured":0,"title":"\u0130stihdamda formalite azald\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><em><span class=\"large\"><strong><span class=\"x-large\">*<\/span> \u0130stihdam\u0131 art\u0131r\u0131rken i\u015fverenleri hem zaman hem de maliyet a\u00e7\u0131s\u0131ndan s\u0131k\u0131nt\u0131ya sokan formaliteler azalt\u0131ld\u0131. \u00d6ncelikle \u00e7al\u0131\u015fan\u0131n i\u015fe al\u0131nmas\u0131 ve i\u015ften ayr\u0131lmas\u0131nda sadece SGK\u2019ya bildirilmesi yeterli olacak. Yine i\u015fyeri a\u00e7\u0131l\u0131\u015f\u0131nda da i\u015fyerinin sadece SGK\u2019ya bildirilmesi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131ld\u0131.<\/strong><\/span><\/em><\/p>  <p><span class=\"large\">2003-2004 d\u00f6nemimde benim de katk\u0131da bulundu\u011fum istihdam\u0131n art\u0131r\u0131lmas\u0131 ile i\u015fsizli\u011fin \u00f6nlenmesi komisyonlar\u0131nda \u00f6zellikle i\u015fverenleri hem zaman hem maliyet a\u00e7\u0131s\u0131ndan s\u0131k\u0131nt\u0131ya sokan \u00e7ok say\u0131da gereksiz ve bunalt\u0131c\u0131 formalitelerin azalt\u0131lmas\u0131 \u00fczerinde \u00e7al\u0131\u015fmalar yapm\u0131\u015ft\u0131k. Bu \u00e7er\u00e7evede \u00f6ncelikle \u00e7al\u0131\u015fanlar\u0131n i\u015fe al\u0131nmas\u0131 ve i\u015ften ayr\u0131lmalar\u0131nda d\u00f6rt farkl\u0131 birime bildirilmeleri yerine sadece SGK\u2019ya bildirilmelerinin yeterli olmas\u0131 uygulamas\u0131na ge\u00e7ildi. Akabinde yeni i\u015fyeri a\u00e7\u0131l\u0131\u015f\u0131nda i\u015fyerinin hem \u00e7al\u0131\u015fma m\u00fcd\u00fcrl\u00fckleri hem de SSK\u2019ya ayr\u0131 ayr\u0131 bildirilmesi yerine sadece SGK\u2019ya bildirilmesi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131ld\u0131. En son yap\u0131lan d\u00fczenlemede ise i\u015f kazas\u0131 ve meslek hastal\u0131klar\u0131n\u0131n hem \u00c7al\u0131\u015fma ve \u0130\u015eKUR m\u00fcd\u00fcrl\u00fc\u011f\u00fc hem de SGK\u2019ya ikili bildirim yerine sadece SGK\u2019ya bildirilmesi uygun g\u00f6r\u00fcld\u00fc.<\/span><\/p>  <p><span class=\"large\">Formalitelerin azalt\u0131lmas\u0131nda en \u00f6nemli a\u015famalardan biri de her ay b\u00fct\u00fcn i\u015fyerleri taraf\u0131ndan SGK\u2019ya g\u00f6nderilmesi zorunlu bulunan APHB (ayl\u0131k prim ve hizmet belgesi) ile Maliye\u2019ye bildirilmesi gereken muhtasar beyannamelerin de tek bildirime d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesidir. <\/span><\/p>  <p><span class=\"large\"><strong>UYGULAMANIN KAPSAMI<\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu ile SGK\u2019n\u0131n uygulama yasas\u0131 olan 5510 say\u0131l\u0131 kanuna dayan\u0131laraky\u00fcr\u00fcrl\u00fc\u011fe konan bu beyanname; 4\/1-a\u2019l\u0131 (\u00f6nceki ad\u0131yla SSK\u2019l\u0131) sigortal\u0131 say\u0131lan ki\u015fileri bildirmekle y\u00fck\u00fcml\u00fc olanlar ile banka, Oda ve borsa sand\u0131klar\u0131 ve vergi kanunlar\u0131na g\u00f6re vergi kesintisi yapmak zorunda olanlar hakk\u0131nda uygulan\u0131yor. 4\/1-c (Emekli Sand\u0131\u011f\u0131) ile 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda sigortal\u0131 olanlar bu uygulaman\u0131n d\u0131\u015f\u0131nda tutuldu.<\/span><\/p>  <p><span class=\"large\"><strong>KAYIT\u2008DI\u015eI\u2008\u0130LE\u2008M\u00dcCADELE<\/strong><\/span><\/p>  <p><span class=\"large\">Maliye ve SGK\u2019n\u0131n birlikte y\u00fcr\u00fcrl\u00fc\u011fe koyaca\u011f\u0131 \u2018Muhtasar ve Prim Hizmet Beyannamesi\u2019 ile mevcut muhtasar beyanname ile ayl\u0131k prim ve hizmet belgesinin birle\u015ftirilerek, kesilen vergilerin matrahlar\u0131yla birlikte sigortal\u0131n\u0131n sigorta primleri ve kazan\u00e7lar\u0131 toplam\u0131 ile prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131n bildirilmesi ama\u00e7lan\u0131yor. Bu uygulama ile birlikte ayr\u0131ca vergiye uyum maliyetlerinin azalt\u0131lmas\u0131, g\u00f6n\u00fcll\u00fc uyumun te\u015fvik edilmesi ve kay\u0131t d\u0131\u015f\u0131 ekonomi ile m\u00fccadelede etkinli\u011fin art\u0131r\u0131lmas\u0131 bekleniyor.<\/span><\/p>  <p><span class=\"large\"><strong>TEBL\u0130\u011e YAYIMLANDI<\/strong><\/span><\/p>  <p><span class=\"large\">Bu uygulaman\u0131n usul ve esaslar\u0131n\u0131 belirleyen tebli\u011f yay\u0131mland\u0131. Buna g\u00f6re kademeli olarak bu i\u015flemler tamamlanacak. \u0130lk olarak vergi kanunlar\u0131na g\u00f6re muhtasar beyanname verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ve ayn\u0131 zamanda SGK\u2019ya ayl\u0131k prim ve hizmet belgesi veren m\u00fckelleflere\/i\u015fverenlere vergi kimlik numaralar\u0131 ile kurum i\u015fyeri sicil numaralar\u0131n\u0131n e\u015fle\u015ftirilmesi amac\u0131yla bir defaya mahsus olmak Vergi Kimlik Numaras\u0131 ile Sosyal G\u00fcvenlik Kurumu \u0130\u015fyeri Sicil Numaras\u0131n\u0131n E\u015fle\u015ftirilmesine \u0130li\u015fkin Bildirim\u2019i elektronik ortamda internet vergi dairesi \u00fczerinden g\u00f6nderme zorunlulu\u011fu getirilerek, numara e\u015fle\u015ftirme i\u015flemleri tamamland\u0131.<\/span><\/p>  <p><span class=\"large\"><strong>UYGULAMA BA\u015eLADI <\/strong><\/span><\/p>  <p><span class=\"large\">Numara e\u015fle\u015ftirme i\u015flemlerinin ba\u015far\u0131yla tamamlanmas\u0131n\u0131n ard\u0131ndan muhtasar ve prim hizmet beyannamesi uygulamas\u0131na ge\u00e7i\u015fin yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131 kapsam\u0131nda; ilk olarak K\u0131r\u015fehir ilindeki m\u00fckellefler\/i\u015fverenler i\u00e7in1 Haziran 2017\u2019den itibaren ba\u015fland\u0131. Bu sefer de uygulamaya Amasya, Bart\u0131n ve \u00c7ank\u0131r\u0131 illeri merkez ve il\u00e7elerinde bulunan m\u00fckellefler\/i\u015fverenler i\u00e7in 1 Ocak 2018\u2019den itibaren ba\u015flanacak.<\/span><\/p>  <p><span class=\"large\">Bu kapsama giren m\u00fckelleflerce\/i\u015fverenlerce Amasya, Bart\u0131n, \u00c7ank\u0131r\u0131 ve K\u0131r\u015fehir illeri d\u0131\u015f\u0131ndaki ba\u015fka bir ilde istihdam edilmekle birlikte \u00fccret \u00f6demeleri veya tahakkuku bu illerde yap\u0131lan \u00e7al\u0131\u015fanlar\u0131n \u00fccret \u00f6demeleri \u00fczerinden tevkif edilen vergiler ile sigortal\u0131lar\u0131n prime esas kazan\u00e7 ve hizmet bilgilerini i\u00e7eren Muhtasar ve Prim Hizmet Beyannamesi Amasya, Bart\u0131n, \u00c7ank\u0131r\u0131 veya K\u0131r\u015fehir illerindeki yetkili vergi dairelerine elektronik ortamda g\u00f6nderilecek.<\/span><\/p>  <p><span class=\"large\"><strong>Sorular\u0131n\u0131z i\u00e7in: <em><\/em><\/strong><\/span><\/p>  <p><span class=\"large\"><strong>D\u0130\u011eER KENTLERDE1 TEMMUZ\u2019DA BA\u015eLAYACAK<\/strong><\/span><\/p>  <p><span class=\"large\">Amasya, Bart\u0131n, \u00c7ank\u0131r\u0131 veya K\u0131r\u015fehir illerinde istihdam edilmekle birlikte \u00fccret \u00f6demesi veya tahakkuku bu iller d\u0131\u015f\u0131nda bir ilde yap\u0131lan \u00e7al\u0131\u015fanlar\u0131n \u00fccret \u00f6demeleri \u00fczerinden tevkif edilen vergilere ait muhtasar beyanname, \u00fccret \u00f6demesi veya tahakkukun yap\u0131ld\u0131\u011f\u0131 yer vergi dairesine verilecek. Ayr\u0131ca bu sigortal\u0131lara ait ayl\u0131k prim ve hizmet belgeleri ise elektronik ortamda (e-bildirge) kuruma verilmeye devam edilecek.<\/span><\/p>  <p><span class=\"large\">Muhtasar ve Prim Hizmet Beyannamesi uygulamas\u0131n\u0131n di\u011fer illerde ise 1 Temmuz 2018\u2019de ba\u015flanmas\u0131na karar verildi.<\/span><\/p>  \t\t\t\t","slug":"istihdamda-formalite-azaldi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130stihdamda formalite azald\u0131","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":171,"cropped_1200x675":null,"user":{"id":7,"name":"\u0130SA","surname":"KARAKA\u015e","email":"igurmen@yandex.com.tr","slug":"isa-karakas","avatar":"\/front\/uploads\/avatar\/1733691600UsNll1YpnmquGG1.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-15T09:39:41.000000Z","updated_at":"2024-12-18T10:20:38.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":17825,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17726,"locale":"tr","category_id":73,"title":"\u0130stihdamda formalite azald\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><em><span class=\"large\"><strong><span class=\"x-large\">*<\/span> \u0130stihdam\u0131 art\u0131r\u0131rken i\u015fverenleri hem zaman hem de maliyet a\u00e7\u0131s\u0131ndan s\u0131k\u0131nt\u0131ya sokan formaliteler azalt\u0131ld\u0131. \u00d6ncelikle \u00e7al\u0131\u015fan\u0131n i\u015fe al\u0131nmas\u0131 ve i\u015ften ayr\u0131lmas\u0131nda sadece SGK\u2019ya bildirilmesi yeterli olacak. Yine i\u015fyeri a\u00e7\u0131l\u0131\u015f\u0131nda da i\u015fyerinin sadece SGK\u2019ya bildirilmesi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131ld\u0131.<\/strong><\/span><\/em><\/p>  <p><span class=\"large\">2003-2004 d\u00f6nemimde benim de katk\u0131da bulundu\u011fum istihdam\u0131n art\u0131r\u0131lmas\u0131 ile i\u015fsizli\u011fin \u00f6nlenmesi komisyonlar\u0131nda \u00f6zellikle i\u015fverenleri hem zaman hem maliyet a\u00e7\u0131s\u0131ndan s\u0131k\u0131nt\u0131ya sokan \u00e7ok say\u0131da gereksiz ve bunalt\u0131c\u0131 formalitelerin azalt\u0131lmas\u0131 \u00fczerinde \u00e7al\u0131\u015fmalar yapm\u0131\u015ft\u0131k. Bu \u00e7er\u00e7evede \u00f6ncelikle \u00e7al\u0131\u015fanlar\u0131n i\u015fe al\u0131nmas\u0131 ve i\u015ften ayr\u0131lmalar\u0131nda d\u00f6rt farkl\u0131 birime bildirilmeleri yerine sadece SGK\u2019ya bildirilmelerinin yeterli olmas\u0131 uygulamas\u0131na ge\u00e7ildi. Akabinde yeni i\u015fyeri a\u00e7\u0131l\u0131\u015f\u0131nda i\u015fyerinin hem \u00e7al\u0131\u015fma m\u00fcd\u00fcrl\u00fckleri hem de SSK\u2019ya ayr\u0131 ayr\u0131 bildirilmesi yerine sadece SGK\u2019ya bildirilmesi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131ld\u0131. En son yap\u0131lan d\u00fczenlemede ise i\u015f kazas\u0131 ve meslek hastal\u0131klar\u0131n\u0131n hem \u00c7al\u0131\u015fma ve \u0130\u015eKUR m\u00fcd\u00fcrl\u00fc\u011f\u00fc hem de SGK\u2019ya ikili bildirim yerine sadece SGK\u2019ya bildirilmesi uygun g\u00f6r\u00fcld\u00fc.<\/span><\/p>  <p><span class=\"large\">Formalitelerin azalt\u0131lmas\u0131nda en \u00f6nemli a\u015famalardan biri de her ay b\u00fct\u00fcn i\u015fyerleri taraf\u0131ndan SGK\u2019ya g\u00f6nderilmesi zorunlu bulunan APHB (ayl\u0131k prim ve hizmet belgesi) ile Maliye\u2019ye bildirilmesi gereken muhtasar beyannamelerin de tek bildirime d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesidir. <\/span><\/p>  <p><span class=\"large\"><strong>UYGULAMANIN KAPSAMI<\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu ile SGK\u2019n\u0131n uygulama yasas\u0131 olan 5510 say\u0131l\u0131 kanuna dayan\u0131laraky\u00fcr\u00fcrl\u00fc\u011fe konan bu beyanname; 4\/1-a\u2019l\u0131 (\u00f6nceki ad\u0131yla SSK\u2019l\u0131) sigortal\u0131 say\u0131lan ki\u015fileri bildirmekle y\u00fck\u00fcml\u00fc olanlar ile banka, Oda ve borsa sand\u0131klar\u0131 ve vergi kanunlar\u0131na g\u00f6re vergi kesintisi yapmak zorunda olanlar hakk\u0131nda uygulan\u0131yor. 4\/1-c (Emekli Sand\u0131\u011f\u0131) ile 4\/1-b (Ba\u011f-Kur) kapsam\u0131nda sigortal\u0131 olanlar bu uygulaman\u0131n d\u0131\u015f\u0131nda tutuldu.<\/span><\/p>  <p><span class=\"large\"><strong>KAYIT\u2008DI\u015eI\u2008\u0130LE\u2008M\u00dcCADELE<\/strong><\/span><\/p>  <p><span class=\"large\">Maliye ve SGK\u2019n\u0131n birlikte y\u00fcr\u00fcrl\u00fc\u011fe koyaca\u011f\u0131 \u2018Muhtasar ve Prim Hizmet Beyannamesi\u2019 ile mevcut muhtasar beyanname ile ayl\u0131k prim ve hizmet belgesinin birle\u015ftirilerek, kesilen vergilerin matrahlar\u0131yla birlikte sigortal\u0131n\u0131n sigorta primleri ve kazan\u00e7lar\u0131 toplam\u0131 ile prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131n bildirilmesi ama\u00e7lan\u0131yor. Bu uygulama ile birlikte ayr\u0131ca vergiye uyum maliyetlerinin azalt\u0131lmas\u0131, g\u00f6n\u00fcll\u00fc uyumun te\u015fvik edilmesi ve kay\u0131t d\u0131\u015f\u0131 ekonomi ile m\u00fccadelede etkinli\u011fin art\u0131r\u0131lmas\u0131 bekleniyor.<\/span><\/p>  <p><span class=\"large\"><strong>TEBL\u0130\u011e YAYIMLANDI<\/strong><\/span><\/p>  <p><span class=\"large\">Bu uygulaman\u0131n usul ve esaslar\u0131n\u0131 belirleyen tebli\u011f yay\u0131mland\u0131. Buna g\u00f6re kademeli olarak bu i\u015flemler tamamlanacak. \u0130lk olarak vergi kanunlar\u0131na g\u00f6re muhtasar beyanname verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunan ve ayn\u0131 zamanda SGK\u2019ya ayl\u0131k prim ve hizmet belgesi veren m\u00fckelleflere\/i\u015fverenlere vergi kimlik numaralar\u0131 ile kurum i\u015fyeri sicil numaralar\u0131n\u0131n e\u015fle\u015ftirilmesi amac\u0131yla bir defaya mahsus olmak Vergi Kimlik Numaras\u0131 ile Sosyal G\u00fcvenlik Kurumu \u0130\u015fyeri Sicil Numaras\u0131n\u0131n E\u015fle\u015ftirilmesine \u0130li\u015fkin Bildirim\u2019i elektronik ortamda internet vergi dairesi \u00fczerinden g\u00f6nderme zorunlulu\u011fu getirilerek, numara e\u015fle\u015ftirme i\u015flemleri tamamland\u0131.<\/span><\/p>  <p><span class=\"large\"><strong>UYGULAMA BA\u015eLADI <\/strong><\/span><\/p>  <p><span class=\"large\">Numara e\u015fle\u015ftirme i\u015flemlerinin ba\u015far\u0131yla tamamlanmas\u0131n\u0131n ard\u0131ndan muhtasar ve prim hizmet beyannamesi uygulamas\u0131na ge\u00e7i\u015fin yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131 kapsam\u0131nda; ilk olarak K\u0131r\u015fehir ilindeki m\u00fckellefler\/i\u015fverenler i\u00e7in1 Haziran 2017\u2019den itibaren ba\u015fland\u0131. Bu sefer de uygulamaya Amasya, Bart\u0131n ve \u00c7ank\u0131r\u0131 illeri merkez ve il\u00e7elerinde bulunan m\u00fckellefler\/i\u015fverenler i\u00e7in 1 Ocak 2018\u2019den itibaren ba\u015flanacak.<\/span><\/p>  <p><span class=\"large\">Bu kapsama giren m\u00fckelleflerce\/i\u015fverenlerce Amasya, Bart\u0131n, \u00c7ank\u0131r\u0131 ve K\u0131r\u015fehir illeri d\u0131\u015f\u0131ndaki ba\u015fka bir ilde istihdam edilmekle birlikte \u00fccret \u00f6demeleri veya tahakkuku bu illerde yap\u0131lan \u00e7al\u0131\u015fanlar\u0131n \u00fccret \u00f6demeleri \u00fczerinden tevkif edilen vergiler ile sigortal\u0131lar\u0131n prime esas kazan\u00e7 ve hizmet bilgilerini i\u00e7eren Muhtasar ve Prim Hizmet Beyannamesi Amasya, Bart\u0131n, \u00c7ank\u0131r\u0131 veya K\u0131r\u015fehir illerindeki yetkili vergi dairelerine elektronik ortamda g\u00f6nderilecek.<\/span><\/p>  <p><span class=\"large\"><strong>Sorular\u0131n\u0131z i\u00e7in: <em><\/em><\/strong><\/span><\/p>  <p><span class=\"large\"><strong>D\u0130\u011eER KENTLERDE1 TEMMUZ\u2019DA BA\u015eLAYACAK<\/strong><\/span><\/p>  <p><span class=\"large\">Amasya, Bart\u0131n, \u00c7ank\u0131r\u0131 veya K\u0131r\u015fehir illerinde istihdam edilmekle birlikte \u00fccret \u00f6demesi veya tahakkuku bu iller d\u0131\u015f\u0131nda bir ilde yap\u0131lan \u00e7al\u0131\u015fanlar\u0131n \u00fccret \u00f6demeleri \u00fczerinden tevkif edilen vergilere ait muhtasar beyanname, \u00fccret \u00f6demesi veya tahakkukun yap\u0131ld\u0131\u011f\u0131 yer vergi dairesine verilecek. Ayr\u0131ca bu sigortal\u0131lara ait ayl\u0131k prim ve hizmet belgeleri ise elektronik ortamda (e-bildirge) kuruma verilmeye devam edilecek.<\/span><\/p>  <p><span class=\"large\">Muhtasar ve Prim Hizmet Beyannamesi uygulamas\u0131n\u0131n di\u011fer illerde ise 1 Temmuz 2018\u2019de ba\u015flanmas\u0131na karar verildi.<\/span><\/p>  \t\t\t\t","slug":"istihdamda-formalite-azaldi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130stihdamda formalite azald\u0131","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":171,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}