{"id":3362,"date":"2017-02-09T21:45:51","date_gmt":"2017-02-09T21:45:51","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3362"},"modified":"2017-02-09T21:56:56","modified_gmt":"2017-02-09T21:56:56","slug":"khk-olaganustu-hal-lapsaminda-bazi-duzenlemeler-yapilmasi","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/khk-olaganustu-hal-lapsaminda-bazi-duzenlemeler-yapilmasi.html","title":{"rendered":"29974 Say\u0131l\u0131 Resmi Gazete 4447 Say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Ge\u00e7i\u00e7i Maddeler"},"content":{"rendered":"<p><span style=\"color: #000000;\"><strong>9 \u015eubat 2017 PER\u015eEMBE<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Resm\u00ee Gazete<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Say\u0131 : 29974<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>KANUN H\u00dcKM\u00dcNDE KARARNAME<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">OLA\u011eAN\u00dcST\u00dc HAL KAPSAMINDA BAZI D\u00dcZENLEMELER YAPILMASI<\/span><\/p>\n<p><span style=\"color: #000000;\">HAKKINDA KANUN H\u00dcKM\u00dcNDE KARARNAME<\/span><\/p>\n<p><span style=\"color: #000000;\">MADDE 3 \u2013 25\/8\/1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununa a\u015fa\u011f\u0131daki ge\u00e7ici maddeler eklenmi\u015ftir.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u201cGE\u00c7\u0130C\u0130 MADDE 17 \u2013 31\/12\/2017 tarihine kadar i\u015fe al\u0131nan her bir sigortal\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere, 1\/2\/2017 tarihinden itibaren \u00f6zel sekt\u00f6r i\u015fverenlerince Kuruma kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nanlar\u0131n; i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Sosyal G\u00fcvenlik Kurumuna verilen ayl\u0131k prim ve hizmet belgelerinde veya muhtasar ve prim hizmet beyannamelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda olmalar\u0131 ve 2016 y\u0131l\u0131 Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 kayd\u0131yla i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 31\/12\/2017 tarihine kadar ge\u00e7erli olmak \u00fczere sigortal\u0131n\u0131n ayl\u0131k prim \u00f6deme g\u00fcn say\u0131s\u0131n\u0131n 22,22 TL ile \u00e7arp\u0131lmas\u0131 sonucunda bulunacak tutar, bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumuna \u00f6deyecekleri sigortal\u0131 hisseleri dahil t\u00fcm primlerden mahsup edilmek suretiyle i\u015fverene destek \u00f6demesi yap\u0131l\u0131r ve destek tutar\u0131 Fondan kar\u015f\u0131lan\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0130\u015fverenlerin ayl\u0131k prim ve hizmet belgelerini veya muhtasar ve prim hizmet beyannamelerini yasal s\u00fcresi i\u00e7erisinde vermedi\u011fi, sigorta primlerini yasal s\u00fcresinde \u00f6demedi\u011fi, yap\u0131lan kontrol ve denetimlerde \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 ki\u015fileri sigortal\u0131 olarak bildirmedi\u011fi veya bildirilen sigortal\u0131n\u0131n fiilen \u00e7al\u0131\u015fmad\u0131\u011f\u0131 durumlar\u0131n\u0131n tespit edilmesi, Sosyal G\u00fcvenlik Kurumuna prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 borcu bulunmas\u0131 hallerinde birinci f\u0131kra h\u00fck\u00fcmleri uygulanmaz. Ancak Sosyal G\u00fcvenlik Kurumuna olan prim, idari para cezas\u0131 ve bunlara ili\u015fkin gecikme cezas\u0131 ve gecikme zamm\u0131 bor\u00e7lar\u0131n\u0131 6183 say\u0131l\u0131 Kanunun 48 inci maddesine g\u00f6re tecil ve taksitlendiren veya ilgili di\u011fer kanunlar uyar\u0131nca yap\u0131land\u0131ran i\u015fverenler bu taksitlendirme ve yap\u0131land\u0131rma devam etti\u011fi s\u00fcrece an\u0131lan f\u0131kra h\u00fckm\u00fcnden yararland\u0131r\u0131l\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\">Bu madde h\u00fck\u00fcmleri; kamu idarelerine ait i\u015fyerleri, 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerleri ile 2886 say\u0131l\u0131 Kanuna, 4734 say\u0131l\u0131 Kanuna ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri ile 4734 say\u0131l\u0131 Kanundan istisna olan al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin i\u015fyerleri, sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar ve yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar hakk\u0131nda uygulanmaz.<\/span><\/p>\n<p><span style=\"color: #000000;\">Bu maddeyle d\u00fczenlenen destek unsurundan yararlanmakta olan i\u015fverenler; ayn\u0131 sigortal\u0131 i\u00e7in ayn\u0131 d\u00f6nemde di\u011fer sigorta primi te\u015fvik, destek ve indirimlerden yararlanamaz.<\/span><\/p>\n<p><span style=\"color: #000000;\">Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar Bakanl\u0131k taraf\u0131ndan belirlenir.<\/span><\/p>\n<p><span style=\"color: #000000;\">GE\u00c7\u0130C\u0130 MADDE 18 \u2013 31\/12\/2017 tarihine kadar i\u015fe al\u0131nan her bir sigortal\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere, 1\/2\/2017 tarihinden itibaren \u00f6zel sekt\u00f6r i\u015fverenlerince Kuruma kay\u0131tl\u0131 i\u015fsizler aras\u0131ndan i\u015fe al\u0131nanlar\u0131n; i\u015fe al\u0131nd\u0131klar\u0131 tarihten \u00f6nceki \u00fc\u00e7 aya ili\u015fkin Sosyal G\u00fcvenlik Kurumuna verilen ayl\u0131k prim ve hizmet belgelerinde kay\u0131tl\u0131 sigortal\u0131lar d\u0131\u015f\u0131nda olmalar\u0131 ve 2016 y\u0131l\u0131n\u0131n Aral\u0131k ay\u0131na ili\u015fkin ayl\u0131k prim ve hizmet belgelerindeki sigortal\u0131 say\u0131s\u0131na ilave olmalar\u0131 kayd\u0131yla i\u015fe al\u0131nd\u0131klar\u0131 tarihten itibaren 31\/12\/2017 tarihine kadar uygulanmak \u00fczere, \u00fccretlerinin 2017 y\u0131l\u0131nda uygulanan asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden tutar\u0131 \u00fczerinden hesaplanan gelir vergisinin asgari ge\u00e7im indirimi uyguland\u0131ktan sonra kalan k\u0131sm\u0131, verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden terkin edilir.<\/span><\/p>\n<p><span style=\"color: #000000;\">Bu madde kapsam\u0131nda gelir vergisi stopaj\u0131 te\u015fvikinden yararlananlar, di\u011fer kanunlarda yer alan benzer nitelikli gelir vergisi stopaj\u0131 te\u015fviklerinden yararlanamaz.<\/span><\/p>\n<p><span style=\"color: #000000;\">Bu madde kapsam\u0131nda yap\u0131lan \u00fccret \u00f6demelerine ili\u015fkin d\u00fczenlenen k\u00e2\u011f\u0131tlara ait damga vergisinin ayl\u0131k br\u00fct asgari \u00fccretin prim \u00f6deme g\u00fcn say\u0131s\u0131na isabet eden k\u0131sm\u0131 beyan edilmez ve \u00f6denmez.<\/span><\/p>\n<p><span style=\"color: #000000;\">Bu madde h\u00fck\u00fcmleri; kamu idarelerine ait i\u015fyerleri, 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren kurum ve kurulu\u015flara ait i\u015fyerleri ile 2886 say\u0131l\u0131 Kanuna, 4734 say\u0131l\u0131 Kanuna ve uluslararas\u0131 anla\u015fma h\u00fck\u00fcmlerine istinaden yap\u0131lan al\u0131m ve yap\u0131m i\u015fleri ile 4734 say\u0131l\u0131 Kanundan istisna olan al\u0131m ve yap\u0131m i\u015flerine ili\u015fkin i\u015fyerleri, sosyal g\u00fcvenlik destek primine tabi \u00e7al\u0131\u015fanlar ve yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar hakk\u0131nda uygulanmaz.<\/span><\/p>\n<p><span style=\"color: #000000;\">Bu maddenin uygulamas\u0131na ili\u015fkin usul ve esaslar ile mahsup \u015feklini ve d\u00f6nemini belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>9 \u015eubat 2017 PER\u015eEMBE Resm\u00ee Gazete Say\u0131 : 29974 KANUN H\u00dcKM\u00dcNDE KARARNAME OLA\u011eAN\u00dcST\u00dc HAL KAPSAMINDA BAZI D\u00dcZENLEMELER YAPILMASI HAKKINDA KANUN H\u00dcKM\u00dcNDE KARARNAME MADDE 3 \u2013 25\/8\/1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununa a\u015fa\u011f\u0131daki ge\u00e7ici maddeler eklenmi\u015ftir. \u201cGE\u00c7\u0130C\u0130 MADDE 17 \u2013 31\/12\/2017 tarihine kadar i\u015fe al\u0131nan her bir sigortal\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere, 1\/2\/2017 tarihinden [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3336,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":1011,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3362"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=3362"}],"version-history":[{"count":4,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3362\/revisions"}],"predecessor-version":[{"id":3366,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3362\/revisions\/3366"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/3336"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}