{"status":true,"post":{"id":21639,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:10:30","created_at":"2020-03-12T21:00:00.000000Z","updated_at":"2022-10-24T11:10:30.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21639,"is_featured":0,"title":"En son de\u011fi\u015fikliklerle SGK \u2018borcu yoktur\u2019 uygulamalar\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 style=\"text-align: right;\"><span class=\"large\"><strong><span style=\"background-color: #ffffff;\">\u0130sa Karaka\u015f<\/span><\/strong><\/span><\/p>  <p><span class=\"large\">Sosyal G\u00fcvenlik Kurumu, gerek mevzuat\u0131nda yer alan h\u00fck\u00fcmleri uyar\u0131nca gerekse ger\u00e7ek veya t\u00fczel ki\u015fi olan i\u015fverenlerin kamu kurum ve kurulu\u015flar\u0131 ile ihale mevzuat\u0131na tabi olmaks\u0131z\u0131n yapt\u0131klar\u0131 protokol ve s\u00f6zle\u015fmelere istinaden \u2018borcu yoktur\u2019 yaz\u0131lar\u0131 d\u00fczenliyor. Bu yaz\u0131lar SGK\u2019dan;<\/span><\/p>  <ul>   <li><span class=\"large\">Kamu \u0130hale Kanunu gere\u011fince ihalelere kat\u0131lmak<\/span><\/li>   <li><span class=\"large\"> \u0130hale konusu olmayan i\u015flerle ilgili borcu yoktur belgesi almak<\/span><\/li>   <li><span class=\"large\"> Hak edi\u015f \u00f6demesine ve kesin teminat\u0131n iadesi, yap\u0131 kullanma izin belgesinin al\u0131nmas\u0131 ile devlet yard\u0131m\u0131, te\u015fvik ve desteklerden yararlanmak <\/span><\/li>   <li><span class=\"large\"> Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ibraz edilmek<\/span><\/li>   <li><span class=\"large\"> KOSGEB\u2019e ibraz edilmek<\/span><\/li>   <li><span class=\"large\"> T\u00dcB\u0130TAK\u2019a ibraz edilmek<\/span><\/li>   <li><span class=\"large\"> Kredi Garanti Fonu\u2019na (KGF) ibraz edilmek<\/span><\/li>   <li><span class=\"large\"> Prim bor\u00e7lar\u0131n\u0131n KDV iade alaca\u011f\u0131ndan mahsubu suretiyle \u00f6denmesinde<\/span><\/li>   <li><span class=\"large\"> \u2018Onaylanm\u0131\u015f Ki\u015fi Stat\u00fc Belgesi\u2019 almak \u00fczere yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f borcun olup olmad\u0131\u011f\u0131n\u0131n bildirilmesi i\u00e7in talep ediliyor. <\/span><\/li>  <\/ul>  <p><span class=\"large\">S\u00f6z konusu yaz\u0131lardan \u00f6zellikle en \u00e7ok talep edilenler bu yaz\u0131m\u0131zda g\u00fcncel d\u00fczenlemeler \u00e7er\u00e7evesinde de\u011ferlendirildi.<\/span><\/p>  <p><span class=\"large\"><strong>TEM\u0130NAT \u0130ADELER\u0130 \u0130\u00c7\u0130N \u0130L\u0130\u015e\u0130KS\u0130ZL\u0130K BELGES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130haleli i\u015f yapt\u0131ran kamu kurum ve kurulu\u015flar\u0131, i\u015fverenin SGK\u2019ya borcunun bulunmad\u0131\u011f\u0131na dair ili\u015fiksizlik belgesi ibraz etmedik\u00e7e i\u015fverene ait kesin teminatlar\u0131 iade edemez. \u0130li\u015fiksizlik belgesinin d\u00fczenlenebilmesi i\u00e7in i\u015fverenlerin, ihale konusu i\u015fle ilgili sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131, fark i\u015f\u00e7ilik \u00fczerinden hesaplanan prim, damga vergisi, e\u011fitime katk\u0131 pay\u0131 ve \u00f6zel i\u015flem vergisi ile bunlara ili\u015fkin gecikme cezas\u0131, gecikme zamm\u0131 ve di\u011fer fer\u2019ilerinden olu\u015fan bor\u00e7lar\u0131n bulunmamas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">\u0130hale konusu i\u015fin, devaml\u0131 mahiyetteki i\u015fyeri sigortal\u0131lar\u0131 ile yapt\u0131r\u0131lm\u0131\u015f olmas\u0131 halinde ise i\u015fyerinin ihale konusu i\u015fin ba\u015flay\u0131p bitirildi\u011fi s\u00fcrelerdeki sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131, fark i\u015f\u00e7ilik \u00fczerinden hesaplanan prim, damga vergisi, e\u011fitime katk\u0131 pay\u0131 ve \u00f6zel i\u015flem vergisi ile bunlara ili\u015fkin gecikme cezas\u0131, gecikme zamm\u0131 ve di\u011fer fer\u2019ilerinden olu\u015fan bor\u00e7lar\u0131n\u0131n bulunmamas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130N\u015eAAT \u0130\u015eYERLER\u0130 \u0130\u00c7\u0130N \u0130L\u0130\u015e\u0130KS\u0130ZL\u0130K BELGES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Belediyeler, valilikler ile di\u011fer kurumlarca ge\u00e7ici iskan veya yap\u0131 kullanma izin belgesi verilmeden \u00f6nce ilgililerden yap\u0131lan in\u015faat dolay\u0131s\u0131yla SGK\u2019ya bor\u00e7lar\u0131n\u0131n bulunmad\u0131\u011f\u0131na dair belge istenmesi zorunlu. Belgenin istenilmesi halinde bu i\u015fyerinden sigorta primi, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi, idari para cezas\u0131, fark i\u015f\u00e7ilik \u00fczerinden hesaplanan prim, e\u011fitime katk\u0131 pay\u0131, \u00f6zel i\u015flem vergisi, damga vergisi, konut edindirme yard\u0131m\u0131, tasarruf te\u015fvik kesintisi ile bunlara ili\u015fkin gecikme cezas\u0131 ve zamm\u0131 bor\u00e7lar\u0131n\u0131n olup olmad\u0131\u011f\u0131na bak\u0131l\u0131r ve bor\u00e7lar\u0131n\u0131n bulunmamas\u0131 kayd\u0131yla ili\u015fiksizlik belgesi verilir.<\/span><\/p>  <p><span class=\"large\">Fark i\u015f\u00e7ilik prim borcunun kesinle\u015fme a\u015famas\u0131nda olmas\u0131 veya itiraz edilmesi durumlar\u0131nda dahi borcun \u00f6denmemesi halinde i\u015flemler sonu\u00e7land\u0131r\u0131l\u0131ncaya kadar ili\u015fiksizlik belgesi verilmez. Bor\u00e7 kesinle\u015fme-mi\u015fse ihale konusu i\u015fler i\u00e7in istenilecek \u2018borcu yoktur\u2019 belgesinde veya bu nitelikteki belgelerde bor\u00e7 olarak de\u011ferlendirilmeyecek.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130HALEL\u0130 \u0130\u015eLERDE HAK ED\u0130\u015e \u00d6DENMES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fverenlerin tahakkuk etmi\u015f ve muaccel hale gelmi\u015f idari para cezas\u0131, prim ve prime ili\u015fkin gecikme cezas\u0131, gecikme zamm\u0131 ve di\u011fer fer\u2019ilerinden olu\u015fan bor\u00e7lar\u0131n\u0131n hak edi\u015flerinden kesilerek \u00f6denmesinin SGK taraf\u0131ndan ilgili kamu idaresinden istenilmesi gerekir.<\/span><\/p>  <p><span class=\"large\">\u0130hale konusu i\u015fin devaml\u0131 nitelikteki i\u015fyeri sigortal\u0131lar\u0131 ile yap\u0131lm\u0131\u015f olmas\u0131 halinde hak edi\u015flerden kesinti yap\u0131lmas\u0131na esas olmak \u00fczere ihale konusu i\u015fin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemlere bak\u0131lmaks\u0131z\u0131n devaml\u0131 nitelikteki i\u015fyerinin, sigorta primi, i\u015fsizlik sigortas\u0131 primi ve idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131, gecikme zamm\u0131 ve di\u011fer fer\u2019ilerinden olu\u015fan t\u00fcm bor\u00e7lar\u0131 sorgulan\u0131r. Bu bak\u0131mdan kamu idareleri taraf\u0131ndan ihale yoluyla yapt\u0131r\u0131lan i\u015fleri \u00fcstlenenlere yap\u0131lacak her hak edi\u015f \u00f6demesinden \u00f6nce;<\/span><\/p>  <ul>   <li><span class=\"large\">Hizmet al\u0131m\u0131 ve yap\u0131m i\u015fleri i\u00e7in ilgili ihale konusu i\u015fyerinden<\/span><\/li>   <li><span class=\"large\"> \u0130hale suretiyle piyasadan haz\u0131r halde al\u0131n\u0131p sat\u0131lan mal teslim i\u015fleri i\u00e7in i\u015fverenin merkez adresindeki i\u015fyerinin tescilli bulundu\u011fu \u00fcnite taraf\u0131ndan \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nde i\u015flem g\u00f6ren t\u00fcm i\u015fyerlerinden dolay\u0131 SGK\u2019ya muaccel hale gelmi\u015f bor\u00e7lar\u0131n\u0131n bulunup bulunmad\u0131klar\u0131 hususu sorgulan\u0131r. Bu sorgulama sonucunda ilgililerin borcu olup olmad\u0131\u011f\u0131 ile i\u015fin niteli\u011fine g\u00f6re yaz\u0131lar d\u00fczenlenir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>ALT \u0130\u015eVERENLER <\/strong><\/span><\/p>  <p><span class=\"large\">Ger\u00e7ek veya t\u00fczel ki\u015fi i\u015fverenlerin i\u015fyerlerinden birinden veya alt i\u015fveren oldu\u011fu bir i\u015fyerinden \u2018borcu yoktur\u2019 belgesinin istenilmesi halinde i\u015fyeri kay\u0131tlar\u0131n\u0131n incelenmesine ba\u015fvurulmaks\u0131z\u0131n, bu konudaki taleplerin SGK kay\u0131tlar\u0131na intikal etti\u011fi tarihe kadar SGK \u00fcnitelerine verilmi\u015f olan prim belgelerinde kay\u0131tl\u0131 muaccel sigorta primi, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi, idari para cezalar\u0131, fark i\u015f\u00e7ilik \u00fczerinden tahakkuk ettirilmi\u015f olan prim borcu (kesinle\u015fmemi\u015f olsa bile), e\u011fitime katk\u0131 pay\u0131, \u00f6zel i\u015flem vergisi, damga vergisi, tasarrufu te\u015fvik kesintisi ve katk\u0131 tutar\u0131, konut edindirme yard\u0131m\u0131 borcu ve bunlara ili\u015fkin gecikme zamm\u0131 ve varsa faizleri, bor\u00e7 kapsam\u0131na dahil edilir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu yaz\u0131lar\u0131n verildi\u011fi tarihte i\u015fverenlerin muaccel olmu\u015f bor\u00e7lar\u0131n\u0131n bulunup bulunmamas\u0131 ve i\u015fin niteli\u011fine g\u00f6re belge verilir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca i\u015fverenlere verilecek bu t\u00fcr belgelerde ihalelere kat\u0131lmak veya hak edi\u015f \u00f6demeleri i\u00e7in kullan\u0131lamayaca\u011f\u0131na ve ibra anlam\u0131na gelmeyece\u011fine dair \u015ferh konulur.<\/span><\/p>  \t\t\t\t","slug":"en-son-degisikliklerle-sgk-borcu-yoktur-uygulamalari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"En son de\u011fi\u015fikliklerle SGK \u2018borcu yoktur\u2019 uygulamalar\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":821,"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":21738,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21639,"locale":"tr","category_id":73,"title":"En son de\u011fi\u015fikliklerle SGK \u2018borcu yoktur\u2019 uygulamalar\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 style=\"text-align: right;\"><span class=\"large\"><strong><span style=\"background-color: #ffffff;\">\u0130sa Karaka\u015f<\/span><\/strong><\/span><\/p>  <p><span class=\"large\">Sosyal G\u00fcvenlik Kurumu, gerek mevzuat\u0131nda yer alan h\u00fck\u00fcmleri uyar\u0131nca gerekse ger\u00e7ek veya t\u00fczel ki\u015fi olan i\u015fverenlerin kamu kurum ve kurulu\u015flar\u0131 ile ihale mevzuat\u0131na tabi olmaks\u0131z\u0131n yapt\u0131klar\u0131 protokol ve s\u00f6zle\u015fmelere istinaden \u2018borcu yoktur\u2019 yaz\u0131lar\u0131 d\u00fczenliyor. Bu yaz\u0131lar SGK\u2019dan;<\/span><\/p>  <ul>   <li><span class=\"large\">Kamu \u0130hale Kanunu gere\u011fince ihalelere kat\u0131lmak<\/span><\/li>   <li><span class=\"large\"> \u0130hale konusu olmayan i\u015flerle ilgili borcu yoktur belgesi almak<\/span><\/li>   <li><span class=\"large\"> Hak edi\u015f \u00f6demesine ve kesin teminat\u0131n iadesi, yap\u0131 kullanma izin belgesinin al\u0131nmas\u0131 ile devlet yard\u0131m\u0131, te\u015fvik ve desteklerden yararlanmak <\/span><\/li>   <li><span class=\"large\"> Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019na ibraz edilmek<\/span><\/li>   <li><span class=\"large\"> KOSGEB\u2019e ibraz edilmek<\/span><\/li>   <li><span class=\"large\"> T\u00dcB\u0130TAK\u2019a ibraz edilmek<\/span><\/li>   <li><span class=\"large\"> Kredi Garanti Fonu\u2019na (KGF) ibraz edilmek<\/span><\/li>   <li><span class=\"large\"> Prim bor\u00e7lar\u0131n\u0131n KDV iade alaca\u011f\u0131ndan mahsubu suretiyle \u00f6denmesinde<\/span><\/li>   <li><span class=\"large\"> \u2018Onaylanm\u0131\u015f Ki\u015fi Stat\u00fc Belgesi\u2019 almak \u00fczere yasal \u00f6deme s\u00fcresi ge\u00e7mi\u015f borcun olup olmad\u0131\u011f\u0131n\u0131n bildirilmesi i\u00e7in talep ediliyor. <\/span><\/li>  <\/ul>  <p><span class=\"large\">S\u00f6z konusu yaz\u0131lardan \u00f6zellikle en \u00e7ok talep edilenler bu yaz\u0131m\u0131zda g\u00fcncel d\u00fczenlemeler \u00e7er\u00e7evesinde de\u011ferlendirildi.<\/span><\/p>  <p><span class=\"large\"><strong>TEM\u0130NAT \u0130ADELER\u0130 \u0130\u00c7\u0130N \u0130L\u0130\u015e\u0130KS\u0130ZL\u0130K BELGES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130haleli i\u015f yapt\u0131ran kamu kurum ve kurulu\u015flar\u0131, i\u015fverenin SGK\u2019ya borcunun bulunmad\u0131\u011f\u0131na dair ili\u015fiksizlik belgesi ibraz etmedik\u00e7e i\u015fverene ait kesin teminatlar\u0131 iade edemez. \u0130li\u015fiksizlik belgesinin d\u00fczenlenebilmesi i\u00e7in i\u015fverenlerin, ihale konusu i\u015fle ilgili sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131, fark i\u015f\u00e7ilik \u00fczerinden hesaplanan prim, damga vergisi, e\u011fitime katk\u0131 pay\u0131 ve \u00f6zel i\u015flem vergisi ile bunlara ili\u015fkin gecikme cezas\u0131, gecikme zamm\u0131 ve di\u011fer fer\u2019ilerinden olu\u015fan bor\u00e7lar\u0131n bulunmamas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">\u0130hale konusu i\u015fin, devaml\u0131 mahiyetteki i\u015fyeri sigortal\u0131lar\u0131 ile yapt\u0131r\u0131lm\u0131\u015f olmas\u0131 halinde ise i\u015fyerinin ihale konusu i\u015fin ba\u015flay\u0131p bitirildi\u011fi s\u00fcrelerdeki sigorta primi, i\u015fsizlik sigortas\u0131 primi, idari para cezas\u0131, fark i\u015f\u00e7ilik \u00fczerinden hesaplanan prim, damga vergisi, e\u011fitime katk\u0131 pay\u0131 ve \u00f6zel i\u015flem vergisi ile bunlara ili\u015fkin gecikme cezas\u0131, gecikme zamm\u0131 ve di\u011fer fer\u2019ilerinden olu\u015fan bor\u00e7lar\u0131n\u0131n bulunmamas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130N\u015eAAT \u0130\u015eYERLER\u0130 \u0130\u00c7\u0130N \u0130L\u0130\u015e\u0130KS\u0130ZL\u0130K BELGES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">Belediyeler, valilikler ile di\u011fer kurumlarca ge\u00e7ici iskan veya yap\u0131 kullanma izin belgesi verilmeden \u00f6nce ilgililerden yap\u0131lan in\u015faat dolay\u0131s\u0131yla SGK\u2019ya bor\u00e7lar\u0131n\u0131n bulunmad\u0131\u011f\u0131na dair belge istenmesi zorunlu. Belgenin istenilmesi halinde bu i\u015fyerinden sigorta primi, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi, idari para cezas\u0131, fark i\u015f\u00e7ilik \u00fczerinden hesaplanan prim, e\u011fitime katk\u0131 pay\u0131, \u00f6zel i\u015flem vergisi, damga vergisi, konut edindirme yard\u0131m\u0131, tasarruf te\u015fvik kesintisi ile bunlara ili\u015fkin gecikme cezas\u0131 ve zamm\u0131 bor\u00e7lar\u0131n\u0131n olup olmad\u0131\u011f\u0131na bak\u0131l\u0131r ve bor\u00e7lar\u0131n\u0131n bulunmamas\u0131 kayd\u0131yla ili\u015fiksizlik belgesi verilir.<\/span><\/p>  <p><span class=\"large\">Fark i\u015f\u00e7ilik prim borcunun kesinle\u015fme a\u015famas\u0131nda olmas\u0131 veya itiraz edilmesi durumlar\u0131nda dahi borcun \u00f6denmemesi halinde i\u015flemler sonu\u00e7land\u0131r\u0131l\u0131ncaya kadar ili\u015fiksizlik belgesi verilmez. Bor\u00e7 kesinle\u015fme-mi\u015fse ihale konusu i\u015fler i\u00e7in istenilecek \u2018borcu yoktur\u2019 belgesinde veya bu nitelikteki belgelerde bor\u00e7 olarak de\u011ferlendirilmeyecek.<\/span><\/p>  <p><span class=\"large\"><strong>\u0130HALEL\u0130 \u0130\u015eLERDE HAK ED\u0130\u015e \u00d6DENMES\u0130<\/strong><\/span><\/p>  <p><span class=\"large\">\u0130\u015fverenlerin tahakkuk etmi\u015f ve muaccel hale gelmi\u015f idari para cezas\u0131, prim ve prime ili\u015fkin gecikme cezas\u0131, gecikme zamm\u0131 ve di\u011fer fer\u2019ilerinden olu\u015fan bor\u00e7lar\u0131n\u0131n hak edi\u015flerinden kesilerek \u00f6denmesinin SGK taraf\u0131ndan ilgili kamu idaresinden istenilmesi gerekir.<\/span><\/p>  <p><span class=\"large\">\u0130hale konusu i\u015fin devaml\u0131 nitelikteki i\u015fyeri sigortal\u0131lar\u0131 ile yap\u0131lm\u0131\u015f olmas\u0131 halinde hak edi\u015flerden kesinti yap\u0131lmas\u0131na esas olmak \u00fczere ihale konusu i\u015fin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemlere bak\u0131lmaks\u0131z\u0131n devaml\u0131 nitelikteki i\u015fyerinin, sigorta primi, i\u015fsizlik sigortas\u0131 primi ve idari para cezas\u0131 ile bunlara ili\u015fkin gecikme cezas\u0131, gecikme zamm\u0131 ve di\u011fer fer\u2019ilerinden olu\u015fan t\u00fcm bor\u00e7lar\u0131 sorgulan\u0131r. Bu bak\u0131mdan kamu idareleri taraf\u0131ndan ihale yoluyla yapt\u0131r\u0131lan i\u015fleri \u00fcstlenenlere yap\u0131lacak her hak edi\u015f \u00f6demesinden \u00f6nce;<\/span><\/p>  <ul>   <li><span class=\"large\">Hizmet al\u0131m\u0131 ve yap\u0131m i\u015fleri i\u00e7in ilgili ihale konusu i\u015fyerinden<\/span><\/li>   <li><span class=\"large\"> \u0130hale suretiyle piyasadan haz\u0131r halde al\u0131n\u0131p sat\u0131lan mal teslim i\u015fleri i\u00e7in i\u015fverenin merkez adresindeki i\u015fyerinin tescilli bulundu\u011fu \u00fcnite taraf\u0131ndan \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nde i\u015flem g\u00f6ren t\u00fcm i\u015fyerlerinden dolay\u0131 SGK\u2019ya muaccel hale gelmi\u015f bor\u00e7lar\u0131n\u0131n bulunup bulunmad\u0131klar\u0131 hususu sorgulan\u0131r. Bu sorgulama sonucunda ilgililerin borcu olup olmad\u0131\u011f\u0131 ile i\u015fin niteli\u011fine g\u00f6re yaz\u0131lar d\u00fczenlenir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>ALT \u0130\u015eVERENLER <\/strong><\/span><\/p>  <p><span class=\"large\">Ger\u00e7ek veya t\u00fczel ki\u015fi i\u015fverenlerin i\u015fyerlerinden birinden veya alt i\u015fveren oldu\u011fu bir i\u015fyerinden \u2018borcu yoktur\u2019 belgesinin istenilmesi halinde i\u015fyeri kay\u0131tlar\u0131n\u0131n incelenmesine ba\u015fvurulmaks\u0131z\u0131n, bu konudaki taleplerin SGK kay\u0131tlar\u0131na intikal etti\u011fi tarihe kadar SGK \u00fcnitelerine verilmi\u015f olan prim belgelerinde kay\u0131tl\u0131 muaccel sigorta primi, i\u015fsizlik sigortas\u0131 primi, sosyal g\u00fcvenlik destek primi, idari para cezalar\u0131, fark i\u015f\u00e7ilik \u00fczerinden tahakkuk ettirilmi\u015f olan prim borcu (kesinle\u015fmemi\u015f olsa bile), e\u011fitime katk\u0131 pay\u0131, \u00f6zel i\u015flem vergisi, damga vergisi, tasarrufu te\u015fvik kesintisi ve katk\u0131 tutar\u0131, konut edindirme yard\u0131m\u0131 borcu ve bunlara ili\u015fkin gecikme zamm\u0131 ve varsa faizleri, bor\u00e7 kapsam\u0131na dahil edilir.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu yaz\u0131lar\u0131n verildi\u011fi tarihte i\u015fverenlerin muaccel olmu\u015f bor\u00e7lar\u0131n\u0131n bulunup bulunmamas\u0131 ve i\u015fin niteli\u011fine g\u00f6re belge verilir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca i\u015fverenlere verilecek bu t\u00fcr belgelerde ihalelere kat\u0131lmak veya hak edi\u015f \u00f6demeleri i\u00e7in kullan\u0131lamayaca\u011f\u0131na ve ibra anlam\u0131na gelmeyece\u011fine dair \u015ferh konulur.<\/span><\/p>  \t\t\t\t","slug":"en-son-degisikliklerle-sgk-borcu-yoktur-uygulamalari","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":"En son de\u011fi\u015fikliklerle SGK \u2018borcu yoktur\u2019 uygulamalar\u0131","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":821,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}