{"status":true,"post":{"id":18410,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:12:59","created_at":"2018-05-06T21:00:00.000000Z","updated_at":"2022-10-24T10:12:59.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18410,"is_featured":0,"title":"Sosyal g\u00fcvenlik bor\u00e7 aff\u0131 ve yap\u0131land\u0131rmada yol haritas\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><span class=\"large\">T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019ne (TBMM) g\u00f6nderilen ve kamuoyunda Torba Kanun Tasar\u0131s\u0131 olarak bilinen \u2018Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Tasar\u0131s\u0131\u2019 ile SGK bor\u00e7 yap\u0131land\u0131rmas\u0131 ve aff\u0131n\u0131n detaylar\u0131 \u015fekillendi.<\/span><\/p>  <p><span class=\"large\">Esnaf-sanatkar, \u015firket orta\u011f\u0131 ve di\u011fer i\u015fyeri sahibi ile sigortal\u0131lar\u0131 ilgilendiren bu tasar\u0131dan faydalanma esaslar\u0131 bu yaz\u0131m\u0131za konu edinildi.<\/span><\/p>  <p><span class=\"large\"><strong>K\u0130MLER FAYDALANACAK?<\/strong><\/span><\/p>  <p><span class=\"large\">2018\/Mart ay\u0131 ve \u00f6nceki aylara ili\u015fkin \u00f6denmemi\u015f olan; SSK, Ba\u011f-Kur sigorta prim bor\u00e7lar\u0131, Emekli Sand\u0131\u011f\u0131 emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131\u011f\u0131, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi, genel sa\u011fl\u0131k sigortas\u0131 primi, topluluk sigortas\u0131 primi, kanuna g\u00f6re yap\u0131lan ba\u015fvuru tarihi itibar\u0131yla ilgili mevzuat\u0131na g\u00f6re \u00f6denmesi imk\u00e2n\u0131 ortadan kalkmam\u0131\u015f olan iste\u011fe ba\u011fl\u0131 sigorta primleri ve Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan ilgili kanunlar\u0131 gere\u011fince takip edilen damga vergisi, \u00f6zel i\u015flem vergisi ve e\u011fitime katk\u0131 pay\u0131 alacak as\u0131llar\u0131 ile bu alacaklara uygulanan gecikme cezas\u0131 ve gecikme zamm\u0131 gibi fer\u2019i bor\u00e7lar\u0131 olanlar bu imkandan faydalanabilecek. Ayr\u0131ca;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">31 Mart 2018 tarihine kadar (bu tarih d\u00e2hil) bitirilmi\u015f olan \u00f6zel nitelikteki in\u015faatlar ile ihale konusu i\u015flere ili\u015fkin yap\u0131lan \u00f6n de\u011ferlendirme, ara\u015ft\u0131rma veya tespit sonucunda bulunan eksik i\u015f\u00e7ilik tutar\u0131 \u00fczerinden hesaplanan sigorta primi ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131 ile<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">31 Mart 2018 tarihine kadar (bu tarih d\u00e2hil) i\u015flenen fiillere ili\u015fkin olup ilgili kanunlar\u0131 uyar\u0131nca uygulanan idari para cezalar\u0131 ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131 da yap\u0131land\u0131rma kapsam\u0131nda yer al\u0131yor. Sosyal G\u00fcvenlik Kurumu\u2019nun i\u015f kazas\u0131, meslek hastal\u0131klar\u0131 gibi sebeplerle i\u015fverene r\u00fccu edilen alacaklar\u0131 ile emekli ayl\u0131klar\u0131ndan yersiz \u00f6denenlerden kaynakl\u0131 alacaklar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131 da d\u00fczenleniyor.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>YAPILANDIRMA ESASLARI<\/strong><\/span><\/p>  <p><span class=\"large\">Ba\u015fvuruda bulunan m\u00fckelleflerin bor\u00e7lar\u0131n genel olarak iki\u015fer ayl\u0131k devreler h\u00e2linde 18 e\u015fit taksitte \u00f6demeleri \u00f6ng\u00f6r\u00fcld\u00fc, ancak daha k\u0131sa s\u00fcrede \u00f6deme se\u00e7enekleri de d\u00fczenlendi.<\/span><\/p>  <p><span class=\"large\">Bor\u00e7lar\u0131n, ilk taksit \u00f6deme s\u00fcresi i\u00e7inde pe\u015fin \u00f6denmesi h\u00e2linde yap\u0131land\u0131r\u0131lm\u0131\u015f olan bor\u00e7lara herhangi bir ek mali m\u00fceyyide uygulanmayaca\u011f\u0131, pe\u015fin \u00f6demeyi te\u015fvik etmek amac\u0131yla yap\u0131land\u0131r\u0131lm\u0131\u015f bor\u00e7lar\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7erisinde tamamen \u00f6denmesi \u015fart\u0131na ba\u011fl\u0131 olarak fer\u2019i alacaklar yerine hesaplanm\u0131\u015f Y\u0130-\u00dcFE tutarlar\u0131n\u0131n y\u00fczde 90\u2019\u0131n\u0131n tahsilinden vazge\u00e7ilece\u011fi, ilk iki taksit \u00f6deme s\u00fcresi i\u00e7inde \u00f6denmesi halinde ise Y\u0130-\u00dcFE tutar\u0131nda y\u00fczde 50 indirim yap\u0131laca\u011f\u0131 d\u00fczenlendi.<\/span><\/p>  <p><span class=\"large\">Yap\u0131land\u0131r\u0131lan bor\u00e7lar\u0131n taksitler h\u00e2linde \u00f6denmek istenmesi durumunda, s\u00f6z konusu bor\u00e7lar\u0131n maddede belirtilen katsay\u0131lara g\u00f6re art\u0131r\u0131lm\u0131\u015f \u015fekliyle \u00f6denmesi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131l\u0131yor.<\/span><\/p>  <p><span class=\"large\">Kanuna g\u00f6re yap\u0131land\u0131r\u0131lan bor\u00e7lar 6, 9, 12 veya 18 e\u015fit taksitte \u00f6denebilecek. Bor\u00e7lular\u0131n \u00f6deme se\u00e7eneklerinden birini ba\u015fvuru esnas\u0131nda tercih etmeleri gerekiyor. Tercih edilen taksit s\u00fcresinden daha uzun bir s\u00fcrede \u00f6deme yap\u0131lmas\u0131 m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 halde daha k\u0131sa s\u00fcrede \u00f6deme yap\u0131lmas\u0131 m\u00fcmk\u00fcn. Bu takdirde \u00f6denecek tutar ilgili katsay\u0131ya g\u00f6re d\u00fczeltilecek.<\/span><\/p>  <p><span class=\"large\">\u00d6te yandan bor\u00e7lularca talep edilen taksit say\u0131s\u0131na g\u00f6re;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">6 e\u015fit taksit i\u00e7in (1.05),<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">9 e\u015fit taksit i\u00e7in (1.07),<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">12e\u015fit taksit i\u00e7in (1.10) ve<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">18e\u015fit taksit i\u00e7in (1.15) katsay\u0131s\u0131 uygulanacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Ancak tercih edilen s\u00fcreden daha k\u0131sa s\u00fcrede \u00f6deme yap\u0131lmas\u0131 h\u00e2linde \u00f6denecek tutar ilgili katsay\u0131ya g\u00f6re d\u00fczeltilir.<\/span><\/p>  <p><span class=\"large\">Sorular\u0131n\u0131z i\u00e7in: <\/span><\/p>  <p><span class=\"large\"><strong>S\u0130L\u0130NECEK BOR\u00c7LAR<\/strong><\/span><\/p>  <p><span class=\"large\">SGK Kanunu kapsam\u0131ndan \u00e7\u0131kar\u0131lan i\u015fyerlerine ili\u015fkin olup i\u015fyerine ait borcun tamam\u0131n\u0131n \u00f6deme s\u00fcresi 31\/12\/2015 veya \u00f6nceki bir tarihe ili\u015fkin oldu\u011fu h\u00e2lde \u00f6denmemi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi ve idari para cezas\u0131 as\u0131llar\u0131 toplam\u0131 100 T\u00fcrk Liras\u0131\u2019n\u0131 a\u015fmayan alacaklar ile tutar\u0131na bak\u0131lmaks\u0131z\u0131n bu alacaklara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 gibi fer\u2019ilerinin ve asl\u0131 \u00f6denmi\u015f olan fer\u2019i alacaklardan tutar\u0131 200 T\u00fcrk Liras\u0131\u2019n\u0131 a\u015fmayanlar\u0131n tahsilinden vazge\u00e7ilip silinecek. <\/span><\/p>  <p><span class=\"large\"><strong>BA\u015eVURU NASIL YAPILACAK?<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fyerinin i\u015flem g\u00f6rmekte oldu\u011fu i\u015fyerinin ba\u011fl\u0131 bulundu\u011fu sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcne\/sosyal g\u00fcvenlik merkezine e-Sigorta kanal\u0131yla veya elden ya da posta yoluyla yap\u0131labilecek. Ba\u015fvurular, SGK taraf\u0131ndan haz\u0131rlanacak matbu formlar\u0131n\u0131n doldurulmas\u0131 suretiyle olacak. Bu kapsamdaki bor\u00e7lar\u0131n kredi kart\u0131 ile \u00f6denmesi imkan\u0131 da olacak. Sosyal G\u00fcvenlik Kurumu\u2019na ba\u011fl\u0131 tahsil dairelerine \u00f6denecek olan bor\u00e7lar\u0131n kredi kart\u0131 kullan\u0131lmak suretiyle \u00f6denmesi uygun g\u00f6r\u00fcld\u00fc\u011f\u00fc takdirde, \u00f6demeye arac\u0131l\u0131k yapan bankalarca, kart kullan\u0131c\u0131lar\u0131na kredi kart\u0131 i\u015flemine konu bor\u00e7 tutar\u0131n\u0131n, taksitler h\u00e2linde yans\u0131t\u0131lmas\u0131 ve taksit \u00f6deme aylar\u0131nda hesaplar\u0131na bor\u00e7 kaydedilmesi ko\u015fuluyla bu \u00f6demeler i\u00e7in \u00f6deme tarihi olarak kredi kart\u0131n\u0131n kullan\u0131ld\u0131\u011f\u0131 g\u00fcn esas al\u0131n\u0131r ve bor\u00e7luya tahsilat\u0131n yap\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6steren makbuz verilecek.<\/span><\/p>  <p><span class=\"large\"><strong>YAPILANDIRMADAN \u00d6NCE BOR\u00c7 ASLINI \u00d6DEM\u0130\u015e OLANLAR<\/strong><\/span><\/p>  <p><span class=\"large\">Kapsama giren bor\u00e7lar\u0131n; as\u0131llar\u0131n\u0131n Torba Kanun\u2019un yay\u0131m\u0131 tarihinden \u00f6nce \u00f6denmi\u015f olmas\u0131na ra\u011fmen, fer\u2019ilerinin kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f oldu\u011fu durumlarda, asl\u0131 \u00f6denmi\u015f fer\u2019i alaca\u011f\u0131n y\u00fczde 40\u2019\u0131n\u0131n \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmesi h\u00e2linde, kalan y\u00fczde 60\u2019\u0131n\u0131n tahsilinden vazge\u00e7ilecek.<\/span><\/p>  <p><span class=\"large\"><strong>BOR\u00c7 ZAMANINDA \u00d6DENMEZSE!<\/strong><\/span><\/p>  <p><span class=\"large\">Yap\u0131land\u0131rmadan yararlanmak isteyen bor\u00e7lular\u0131n, kanunda belirtilen \u015fartlar\u0131n yan\u0131 s\u0131ra dava a\u00e7mamalar\u0131, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7meleri ve kanun yollar\u0131na ba\u015fvurmamalar\u0131 \u015fart. Ba\u015fvuruda bulunan bor\u00e7lular, taksit \u00f6deme s\u00fcresince tahakkuk eden sigorta primlerini \u00e7ok zor durum olmaks\u0131z\u0131n bir takvim y\u0131l\u0131nda ikiden fazla vadesinde \u00f6dememeleri ya da eksik \u00f6demeleri h\u00e2linde, yap\u0131land\u0131r\u0131lan bor\u00e7lar\u0131na ili\u015fkin kalan taksitlerini \u00f6deme haklar\u0131n\u0131 kaybederler. Taksitlere y\u00f6nelik k\u00fc\u00e7\u00fck tutarl\u0131 eksik \u00f6demelerin ihlal say\u0131lmayarak taksitlendirmenin devam\u0131 sa\u011flan\u0131yor.<\/span><\/p>  \t\t\t\t","slug":"sosyal-guvenlik-borc-affi-ve-yapilandirmada-yol-haritasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Sosyal g\u00fcvenlik bor\u00e7 aff\u0131 ve yap\u0131land\u0131rmada yol haritas\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":128,"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":18509,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18410,"locale":"tr","category_id":73,"title":"Sosyal g\u00fcvenlik bor\u00e7 aff\u0131 ve yap\u0131land\u0131rmada yol haritas\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><span class=\"large\">T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019ne (TBMM) g\u00f6nderilen ve kamuoyunda Torba Kanun Tasar\u0131s\u0131 olarak bilinen \u2018Vergi ve Di\u011fer Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Kanun Tasar\u0131s\u0131\u2019 ile SGK bor\u00e7 yap\u0131land\u0131rmas\u0131 ve aff\u0131n\u0131n detaylar\u0131 \u015fekillendi.<\/span><\/p>  <p><span class=\"large\">Esnaf-sanatkar, \u015firket orta\u011f\u0131 ve di\u011fer i\u015fyeri sahibi ile sigortal\u0131lar\u0131 ilgilendiren bu tasar\u0131dan faydalanma esaslar\u0131 bu yaz\u0131m\u0131za konu edinildi.<\/span><\/p>  <p><span class=\"large\"><strong>K\u0130MLER FAYDALANACAK?<\/strong><\/span><\/p>  <p><span class=\"large\">2018\/Mart ay\u0131 ve \u00f6nceki aylara ili\u015fkin \u00f6denmemi\u015f olan; SSK, Ba\u011f-Kur sigorta prim bor\u00e7lar\u0131, Emekli Sand\u0131\u011f\u0131 emeklilik kesene\u011fi ve kurum kar\u015f\u0131l\u0131\u011f\u0131, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi, genel sa\u011fl\u0131k sigortas\u0131 primi, topluluk sigortas\u0131 primi, kanuna g\u00f6re yap\u0131lan ba\u015fvuru tarihi itibar\u0131yla ilgili mevzuat\u0131na g\u00f6re \u00f6denmesi imk\u00e2n\u0131 ortadan kalkmam\u0131\u015f olan iste\u011fe ba\u011fl\u0131 sigorta primleri ve Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan ilgili kanunlar\u0131 gere\u011fince takip edilen damga vergisi, \u00f6zel i\u015flem vergisi ve e\u011fitime katk\u0131 pay\u0131 alacak as\u0131llar\u0131 ile bu alacaklara uygulanan gecikme cezas\u0131 ve gecikme zamm\u0131 gibi fer\u2019i bor\u00e7lar\u0131 olanlar bu imkandan faydalanabilecek. Ayr\u0131ca;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">31 Mart 2018 tarihine kadar (bu tarih d\u00e2hil) bitirilmi\u015f olan \u00f6zel nitelikteki in\u015faatlar ile ihale konusu i\u015flere ili\u015fkin yap\u0131lan \u00f6n de\u011ferlendirme, ara\u015ft\u0131rma veya tespit sonucunda bulunan eksik i\u015f\u00e7ilik tutar\u0131 \u00fczerinden hesaplanan sigorta primi ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131 ile<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">31 Mart 2018 tarihine kadar (bu tarih d\u00e2hil) i\u015flenen fiillere ili\u015fkin olup ilgili kanunlar\u0131 uyar\u0131nca uygulanan idari para cezalar\u0131 ile bunlara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131 da yap\u0131land\u0131rma kapsam\u0131nda yer al\u0131yor. Sosyal G\u00fcvenlik Kurumu\u2019nun i\u015f kazas\u0131, meslek hastal\u0131klar\u0131 gibi sebeplerle i\u015fverene r\u00fccu edilen alacaklar\u0131 ile emekli ayl\u0131klar\u0131ndan yersiz \u00f6denenlerden kaynakl\u0131 alacaklar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131 da d\u00fczenleniyor.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>YAPILANDIRMA ESASLARI<\/strong><\/span><\/p>  <p><span class=\"large\">Ba\u015fvuruda bulunan m\u00fckelleflerin bor\u00e7lar\u0131n genel olarak iki\u015fer ayl\u0131k devreler h\u00e2linde 18 e\u015fit taksitte \u00f6demeleri \u00f6ng\u00f6r\u00fcld\u00fc, ancak daha k\u0131sa s\u00fcrede \u00f6deme se\u00e7enekleri de d\u00fczenlendi.<\/span><\/p>  <p><span class=\"large\">Bor\u00e7lar\u0131n, ilk taksit \u00f6deme s\u00fcresi i\u00e7inde pe\u015fin \u00f6denmesi h\u00e2linde yap\u0131land\u0131r\u0131lm\u0131\u015f olan bor\u00e7lara herhangi bir ek mali m\u00fceyyide uygulanmayaca\u011f\u0131, pe\u015fin \u00f6demeyi te\u015fvik etmek amac\u0131yla yap\u0131land\u0131r\u0131lm\u0131\u015f bor\u00e7lar\u0131n ilk taksit \u00f6deme s\u00fcresi i\u00e7erisinde tamamen \u00f6denmesi \u015fart\u0131na ba\u011fl\u0131 olarak fer\u2019i alacaklar yerine hesaplanm\u0131\u015f Y\u0130-\u00dcFE tutarlar\u0131n\u0131n y\u00fczde 90\u2019\u0131n\u0131n tahsilinden vazge\u00e7ilece\u011fi, ilk iki taksit \u00f6deme s\u00fcresi i\u00e7inde \u00f6denmesi halinde ise Y\u0130-\u00dcFE tutar\u0131nda y\u00fczde 50 indirim yap\u0131laca\u011f\u0131 d\u00fczenlendi.<\/span><\/p>  <p><span class=\"large\">Yap\u0131land\u0131r\u0131lan bor\u00e7lar\u0131n taksitler h\u00e2linde \u00f6denmek istenmesi durumunda, s\u00f6z konusu bor\u00e7lar\u0131n maddede belirtilen katsay\u0131lara g\u00f6re art\u0131r\u0131lm\u0131\u015f \u015fekliyle \u00f6denmesi y\u00f6n\u00fcnde d\u00fczenleme yap\u0131l\u0131yor.<\/span><\/p>  <p><span class=\"large\">Kanuna g\u00f6re yap\u0131land\u0131r\u0131lan bor\u00e7lar 6, 9, 12 veya 18 e\u015fit taksitte \u00f6denebilecek. Bor\u00e7lular\u0131n \u00f6deme se\u00e7eneklerinden birini ba\u015fvuru esnas\u0131nda tercih etmeleri gerekiyor. Tercih edilen taksit s\u00fcresinden daha uzun bir s\u00fcrede \u00f6deme yap\u0131lmas\u0131 m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 halde daha k\u0131sa s\u00fcrede \u00f6deme yap\u0131lmas\u0131 m\u00fcmk\u00fcn. Bu takdirde \u00f6denecek tutar ilgili katsay\u0131ya g\u00f6re d\u00fczeltilecek.<\/span><\/p>  <p><span class=\"large\">\u00d6te yandan bor\u00e7lularca talep edilen taksit say\u0131s\u0131na g\u00f6re;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">6 e\u015fit taksit i\u00e7in (1.05),<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">9 e\u015fit taksit i\u00e7in (1.07),<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">12e\u015fit taksit i\u00e7in (1.10) ve<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">18e\u015fit taksit i\u00e7in (1.15) katsay\u0131s\u0131 uygulanacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Ancak tercih edilen s\u00fcreden daha k\u0131sa s\u00fcrede \u00f6deme yap\u0131lmas\u0131 h\u00e2linde \u00f6denecek tutar ilgili katsay\u0131ya g\u00f6re d\u00fczeltilir.<\/span><\/p>  <p><span class=\"large\">Sorular\u0131n\u0131z i\u00e7in: <\/span><\/p>  <p><span class=\"large\"><strong>S\u0130L\u0130NECEK BOR\u00c7LAR<\/strong><\/span><\/p>  <p><span class=\"large\">SGK Kanunu kapsam\u0131ndan \u00e7\u0131kar\u0131lan i\u015fyerlerine ili\u015fkin olup i\u015fyerine ait borcun tamam\u0131n\u0131n \u00f6deme s\u00fcresi 31\/12\/2015 veya \u00f6nceki bir tarihe ili\u015fkin oldu\u011fu h\u00e2lde \u00f6denmemi\u015f sigorta primi, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi ve idari para cezas\u0131 as\u0131llar\u0131 toplam\u0131 100 T\u00fcrk Liras\u0131\u2019n\u0131 a\u015fmayan alacaklar ile tutar\u0131na bak\u0131lmaks\u0131z\u0131n bu alacaklara ba\u011fl\u0131 gecikme cezas\u0131 ve gecikme zamm\u0131 gibi fer\u2019ilerinin ve asl\u0131 \u00f6denmi\u015f olan fer\u2019i alacaklardan tutar\u0131 200 T\u00fcrk Liras\u0131\u2019n\u0131 a\u015fmayanlar\u0131n tahsilinden vazge\u00e7ilip silinecek. <\/span><\/p>  <p><span class=\"large\"><strong>BA\u015eVURU NASIL YAPILACAK?<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fyerinin i\u015flem g\u00f6rmekte oldu\u011fu i\u015fyerinin ba\u011fl\u0131 bulundu\u011fu sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcne\/sosyal g\u00fcvenlik merkezine e-Sigorta kanal\u0131yla veya elden ya da posta yoluyla yap\u0131labilecek. Ba\u015fvurular, SGK taraf\u0131ndan haz\u0131rlanacak matbu formlar\u0131n\u0131n doldurulmas\u0131 suretiyle olacak. Bu kapsamdaki bor\u00e7lar\u0131n kredi kart\u0131 ile \u00f6denmesi imkan\u0131 da olacak. Sosyal G\u00fcvenlik Kurumu\u2019na ba\u011fl\u0131 tahsil dairelerine \u00f6denecek olan bor\u00e7lar\u0131n kredi kart\u0131 kullan\u0131lmak suretiyle \u00f6denmesi uygun g\u00f6r\u00fcld\u00fc\u011f\u00fc takdirde, \u00f6demeye arac\u0131l\u0131k yapan bankalarca, kart kullan\u0131c\u0131lar\u0131na kredi kart\u0131 i\u015flemine konu bor\u00e7 tutar\u0131n\u0131n, taksitler h\u00e2linde yans\u0131t\u0131lmas\u0131 ve taksit \u00f6deme aylar\u0131nda hesaplar\u0131na bor\u00e7 kaydedilmesi ko\u015fuluyla bu \u00f6demeler i\u00e7in \u00f6deme tarihi olarak kredi kart\u0131n\u0131n kullan\u0131ld\u0131\u011f\u0131 g\u00fcn esas al\u0131n\u0131r ve bor\u00e7luya tahsilat\u0131n yap\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6steren makbuz verilecek.<\/span><\/p>  <p><span class=\"large\"><strong>YAPILANDIRMADAN \u00d6NCE BOR\u00c7 ASLINI \u00d6DEM\u0130\u015e OLANLAR<\/strong><\/span><\/p>  <p><span class=\"large\">Kapsama giren bor\u00e7lar\u0131n; as\u0131llar\u0131n\u0131n Torba Kanun\u2019un yay\u0131m\u0131 tarihinden \u00f6nce \u00f6denmi\u015f olmas\u0131na ra\u011fmen, fer\u2019ilerinin kanunun yay\u0131m\u0131 tarihi itibar\u0131yla \u00f6denmemi\u015f oldu\u011fu durumlarda, asl\u0131 \u00f6denmi\u015f fer\u2019i alaca\u011f\u0131n y\u00fczde 40\u2019\u0131n\u0131n \u00f6ng\u00f6r\u00fclen s\u00fcre ve \u015fekilde \u00f6denmesi h\u00e2linde, kalan y\u00fczde 60\u2019\u0131n\u0131n tahsilinden vazge\u00e7ilecek.<\/span><\/p>  <p><span class=\"large\"><strong>BOR\u00c7 ZAMANINDA \u00d6DENMEZSE!<\/strong><\/span><\/p>  <p><span class=\"large\">Yap\u0131land\u0131rmadan yararlanmak isteyen bor\u00e7lular\u0131n, kanunda belirtilen \u015fartlar\u0131n yan\u0131 s\u0131ra dava a\u00e7mamalar\u0131, a\u00e7\u0131lm\u0131\u015f davalardan vazge\u00e7meleri ve kanun yollar\u0131na ba\u015fvurmamalar\u0131 \u015fart. Ba\u015fvuruda bulunan bor\u00e7lular, taksit \u00f6deme s\u00fcresince tahakkuk eden sigorta primlerini \u00e7ok zor durum olmaks\u0131z\u0131n bir takvim y\u0131l\u0131nda ikiden fazla vadesinde \u00f6dememeleri ya da eksik \u00f6demeleri h\u00e2linde, yap\u0131land\u0131r\u0131lan bor\u00e7lar\u0131na ili\u015fkin kalan taksitlerini \u00f6deme haklar\u0131n\u0131 kaybederler. Taksitlere y\u00f6nelik k\u00fc\u00e7\u00fck tutarl\u0131 eksik \u00f6demelerin ihlal say\u0131lmayarak taksitlendirmenin devam\u0131 sa\u011flan\u0131yor.<\/span><\/p>  \t\t\t\t","slug":"sosyal-guvenlik-borc-affi-ve-yapilandirmada-yol-haritasi","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":"Sosyal g\u00fcvenlik bor\u00e7 aff\u0131 ve yap\u0131land\u0131rmada yol haritas\u0131","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":128,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}