{"status":true,"post":{"id":39871,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2023-05-15 07:54:00","created_at":"2023-05-15T04:54:00.000000Z","updated_at":"2023-05-15T04:54:00.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":39871,"is_featured":0,"title":"SGK bor\u00e7lar\u0131n\u0131 yap\u0131land\u0131ranlar bu hususlara dikkat!","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":"\u0130SA KARAKA\u015e","content":"<p id=\"isPasted\" style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style=\"font-size:16px;font-family:\"Helvetica\",sans-serif;\"><\/span><\/strong><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>SGK alacaklar\u0131 yeniden yap\u0131land\u0131r\u0131l\u0131yor. Ancak sadece bor\u00e7lar\u0131n yap\u0131land\u0131r\u0131lmas\u0131 yeterli de\u011fil. Bor\u00e7lular, yap\u0131land\u0131rmadan sonra \u015fartlar\u0131 yerine getirmedi\u011fi takdirde bu haktan mahrum olabilirler.\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Neredeyse t\u00fcm SGK alacaklar\u0131 ile ilgili kanunlar gere\u011fi SGK taraf\u0131ndan takip edilen alacaklar, 12 Mart 2023 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe konan \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019 ile yap\u0131land\u0131r\u0131l\u0131yor. Ancak sadece bor\u00e7lar\u0131n yap\u0131land\u0131r\u0131lmas\u0131n\u0131n yeterli olmad\u0131\u011f\u0131n\u0131n alt\u0131n\u0131 bu yaz\u0131m\u0131zda \u00e7izmek istiyorum. Keza yap\u0131land\u0131rma yap\u0131ld\u0131ktan sonra \u015fartlar\u0131n yerine getirilmesi gerekiyor. Aksi takdirde bu cazip yap\u0131land\u0131rma hakk\u0131n\u0131n kayb\u0131 bile s\u00f6z konusu olabilecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>PE\u015e\u0130N \u00d6DEME YOLUNU SE\u00c7ENLER<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Pe\u015fin \u00f6deme yolunu tercih etmi\u015f olan bor\u00e7lular, Bor\u00e7 Yap\u0131land\u0131rma Torba Kanunu uyar\u0131nca \u00f6demeleri gereken tutarlar\u0131, en ge\u00e7 ilk taksit son \u00f6deme tarihine kadar (bu tarih dahil) \u00f6dememeleri veya ayn\u0131 tarihe kadar pe\u015fin \u00f6deme taleplerini taksitle \u00f6deme talebine d\u00f6n\u00fc\u015ft\u00fcr\u00fcp ilk taksit \u00f6demesini de yine en ge\u00e7 ilk taksit son \u00f6deme tarihine kadar (bu tarih dahil) yapmamalar\u0131 halinde yap\u0131land\u0131rma h\u00fck\u00fcmlerinden yararlanma hakk\u0131n\u0131 kaybedecek. Ancak pe\u015fin olarak hesaplanan borcun ilk taksit son \u00f6deme tarihine kadar (bu tarih dahil) \u00f6denmemesi veya eksik \u00f6denmesi halinde, \u00f6denmeyen veya eksik \u00f6denen tutar\u0131n Amme Alacaklar\u0131 ve Tahsil Usul\u00fc Kanunu\u2019na g\u00f6re belirlenen gecikme zamm\u0131 oran\u0131 \u00fczerinden hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 ile birlikte ilk taksit son \u00f6deme tarihini takip eden ay\u0131n sonuna kadar \u00f6denmesi halinde yap\u0131land\u0131rma h\u00fck\u00fcmlerinden yararland\u0131r\u0131lacak. S\u00f6z konusu durumda katsay\u0131 uygulanmayacak ve Y\u0130-\u00dcFE tutar\u0131ndan herhangi bir indirim yap\u0131lmayacak.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>TAKS\u0130TLE \u00d6DEMEY\u0130 TERC\u0130H EDENLER<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Yap\u0131land\u0131rmadan yararlanmak isteyen ve bor\u00e7lar\u0131n\u0131 taksitler halinde \u00f6deme talebinde bulunan bor\u00e7lular\u0131n;<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>* Birinci taksitini ilk taksit son \u00f6deme tarihine kadar (bu tarih dahil), ikinci taksiti 31 Temmuz 2023 tarihine kadar tam olarak \u00f6dememesi,<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>* \u0130lk iki taksit s\u00fcresinde ve tam olarak \u00f6denmekle birlikte bir takvim y\u0131l\u0131nda 3\u2019ten fazla taksitini \u00f6dememesi,<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>* \u0130lk 2 taksit s\u00fcresinde ve tam olarak \u00f6denmekle birlikte bir takvim y\u0131l\u0131nda en fazla \u00fc\u00e7 taksit \u00f6denmeyen veya eksik \u00f6denen taksit tutarlar\u0131n\u0131n yap\u0131land\u0131rman\u0131n son taksitini takip eden ay sonuna kadar gecikilen her ay ve kesri i\u00e7in Amme Alacaklar\u0131 ve Tahsil Usul\u00fc Kanunu\u2019na g\u00f6re belirlenen gecikme zamm\u0131 oran\u0131nda hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 ile birlikte \u00f6dememesi halinde yap\u0131land\u0131rma h\u00fck\u00fcmlerinden yararlanma hakk\u0131 kaybedilecek. Ancak taksitle \u00f6demeyi se\u00e7mesine ra\u011fmen ilk taksit \u00f6demesini ger\u00e7ekle\u015ftiremeyenlerce talepte bulunulmas\u0131 halinde borcun tamam\u0131n\u0131n ge\u00e7 \u00f6deme zamm\u0131yla birlikte pe\u015fin olarak 31 Temmuz 2023\u2019e (bu tarih dahil) kadar \u00f6denmesi halinde yap\u0131land\u0131rma h\u00fck\u00fcmlerinden yararlan\u0131lacak. S\u00f6z konusu durumda katsay\u0131 uygulanmayacak olup Y\u0130-\u00dcFE tutar\u0131 \u00fczerinden herhangi bir indirim yap\u0131lmayacak. \u00d6denmeyen, eksik \u00f6denen veya yasal s\u00fcresi d\u0131\u015f\u0131nda \u00f6denen her bir taksit i\u00e7in bir taksit ihlali ger\u00e7ekle\u015fmi\u015f olaca\u011f\u0131ndan, taksitle \u00f6deme yolunu tercih etmi\u015f bor\u00e7lular\u0131n ayl\u0131k taksit tutarlar\u0131n\u0131 mutlaka s\u00fcresi i\u00e7inde ve eksiksiz olarak \u00f6demeleri gerekiyor. \u00d6te yandan, y\u0131l sonuna denk gelen taksit \u00f6demelerinin son \u00f6deme tarihlerinin resmi tatile denk gelmesi veya ilgili merciler taraf\u0131ndan \u00f6deme s\u00fcrelerinin uzat\u0131lmas\u0131 halinde taksitler ait oldu\u011fu y\u0131l i\u00e7in ihlal nedeni olarak de\u011ferlendirilecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>MAHSUP \u0130\u015eLEM\u0130<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Pe\u015fin \u00f6deme ba\u015fvurusunda bulunan bor\u00e7lular, an\u0131lan kanuna g\u00f6re \u00f6demeleri gereken tutarlar i\u00e7in k\u0131smi \u00f6deme yapmalar\u0131 halinde, an\u0131lan kanun h\u00fck\u00fcmlerinden \u00f6dedikleri tutar kadar yararland\u0131r\u0131lacak. Mezkur Bor\u00e7 Yap\u0131land\u0131rma Kanunu\u2019nun y\u00fcr\u00fcrl\u00fck tarihinden sonra yap\u0131lan \u00f6demeler, pe\u015fin \u00f6deme yolunun tercih edilmi\u015f olmas\u0131 halinde pe\u015fin \u00f6deme tutar\u0131na; taksitle \u00f6deme yolunun tercih edilmi\u015f olmas\u0131 halinde ilk taksit tutar\u0131na mahsup edilecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Di\u011fer taraftan, \u00f6deme vadesi ge\u00e7mi\u015f taksit borcu bulunan bor\u00e7lularca yap\u0131lan \u00f6demeler;<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>* \u00d6demenin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde hen\u00fcz \u00f6deme vadesi sona ermemi\u015f olan taksite,<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>* \u00d6demenin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde \u00f6deme vadesi sona erecek taksitin bulunmamas\u0131 halinde \u00f6deme vadesi ge\u00e7mi\u015f en eski taksite mahsup edilecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Y\u00dcK\u00dcML\u00dcL\u00dcKLER ZAMANINDA YER\u0130NE GET\u0130R\u0130LMEZSE<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Kapsama giren SGK bor\u00e7lar\u0131 i\u00e7in taksitle \u00f6deme yolunu tercih etmi\u015f olan bor\u00e7lularca, bir takvim y\u0131l\u0131 i\u00e7inde \u00fc\u00e7ten fazla olmamak kayd\u0131yla ayl\u0131k d\u00f6nemler itibar\u0131yla \u00f6denmesi gereken taksit tutarlar\u0131n\u0131n yasal s\u00fcresi i\u00e7inde \u00f6denmemesi veya eksik \u00f6denmesi halinde, s\u00f6z konusu taksitler; Mezkur Bor\u00e7 Yap\u0131land\u0131rma Kanunu\u2019na istinaden son taksit s\u00fcresini izleyen ay\u0131n sonu a\u015f\u0131lmamak kayd\u0131yla \u00f6deme vadesinin sona erdi\u011fi tarihten itibaren Amme Alacaklar\u0131 ve Tahsil Usul\u00fc Kanunu\u2019na g\u00f6re belirlenen gecikme zamm\u0131 oran\u0131 \u00fczerinden hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 ile birlikte \u00f6denecek. Ge\u00e7 \u00f6deme zamm\u0131, her ay ve kesri i\u00e7in ayl\u0131k olarak ve basit usulde hesap ediliyor.<\/span><\/p>","slug":"sgk-borclarini-yapilandiranlar-bu-hususlara-dikkat","tags":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1684098000ey2VwmLcn5DoNRi.webp","news_cover":null,"news_video_min":null,"news_video":null,"view_count":2054,"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":39997,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":39871,"locale":"tr","category_id":73,"title":"SGK bor\u00e7lar\u0131n\u0131 yap\u0131land\u0131ranlar bu hususlara dikkat!","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":"\u0130SA KARAKA\u015e","content":"<p id=\"isPasted\" style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style=\"font-size:16px;font-family:\"Helvetica\",sans-serif;\"><\/span><\/strong><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>SGK alacaklar\u0131 yeniden yap\u0131land\u0131r\u0131l\u0131yor. Ancak sadece bor\u00e7lar\u0131n yap\u0131land\u0131r\u0131lmas\u0131 yeterli de\u011fil. Bor\u00e7lular, yap\u0131land\u0131rmadan sonra \u015fartlar\u0131 yerine getirmedi\u011fi takdirde bu haktan mahrum olabilirler.\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Neredeyse t\u00fcm SGK alacaklar\u0131 ile ilgili kanunlar gere\u011fi SGK taraf\u0131ndan takip edilen alacaklar, 12 Mart 2023 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe konan \u2018Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019 ile yap\u0131land\u0131r\u0131l\u0131yor. Ancak sadece bor\u00e7lar\u0131n yap\u0131land\u0131r\u0131lmas\u0131n\u0131n yeterli olmad\u0131\u011f\u0131n\u0131n alt\u0131n\u0131 bu yaz\u0131m\u0131zda \u00e7izmek istiyorum. Keza yap\u0131land\u0131rma yap\u0131ld\u0131ktan sonra \u015fartlar\u0131n yerine getirilmesi gerekiyor. Aksi takdirde bu cazip yap\u0131land\u0131rma hakk\u0131n\u0131n kayb\u0131 bile s\u00f6z konusu olabilecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>PE\u015e\u0130N \u00d6DEME YOLUNU SE\u00c7ENLER<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Pe\u015fin \u00f6deme yolunu tercih etmi\u015f olan bor\u00e7lular, Bor\u00e7 Yap\u0131land\u0131rma Torba Kanunu uyar\u0131nca \u00f6demeleri gereken tutarlar\u0131, en ge\u00e7 ilk taksit son \u00f6deme tarihine kadar (bu tarih dahil) \u00f6dememeleri veya ayn\u0131 tarihe kadar pe\u015fin \u00f6deme taleplerini taksitle \u00f6deme talebine d\u00f6n\u00fc\u015ft\u00fcr\u00fcp ilk taksit \u00f6demesini de yine en ge\u00e7 ilk taksit son \u00f6deme tarihine kadar (bu tarih dahil) yapmamalar\u0131 halinde yap\u0131land\u0131rma h\u00fck\u00fcmlerinden yararlanma hakk\u0131n\u0131 kaybedecek. Ancak pe\u015fin olarak hesaplanan borcun ilk taksit son \u00f6deme tarihine kadar (bu tarih dahil) \u00f6denmemesi veya eksik \u00f6denmesi halinde, \u00f6denmeyen veya eksik \u00f6denen tutar\u0131n Amme Alacaklar\u0131 ve Tahsil Usul\u00fc Kanunu\u2019na g\u00f6re belirlenen gecikme zamm\u0131 oran\u0131 \u00fczerinden hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 ile birlikte ilk taksit son \u00f6deme tarihini takip eden ay\u0131n sonuna kadar \u00f6denmesi halinde yap\u0131land\u0131rma h\u00fck\u00fcmlerinden yararland\u0131r\u0131lacak. S\u00f6z konusu durumda katsay\u0131 uygulanmayacak ve Y\u0130-\u00dcFE tutar\u0131ndan herhangi bir indirim yap\u0131lmayacak.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>TAKS\u0130TLE \u00d6DEMEY\u0130 TERC\u0130H EDENLER<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Yap\u0131land\u0131rmadan yararlanmak isteyen ve bor\u00e7lar\u0131n\u0131 taksitler halinde \u00f6deme talebinde bulunan bor\u00e7lular\u0131n;<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>* Birinci taksitini ilk taksit son \u00f6deme tarihine kadar (bu tarih dahil), ikinci taksiti 31 Temmuz 2023 tarihine kadar tam olarak \u00f6dememesi,<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>* \u0130lk iki taksit s\u00fcresinde ve tam olarak \u00f6denmekle birlikte bir takvim y\u0131l\u0131nda 3\u2019ten fazla taksitini \u00f6dememesi,<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>* \u0130lk 2 taksit s\u00fcresinde ve tam olarak \u00f6denmekle birlikte bir takvim y\u0131l\u0131nda en fazla \u00fc\u00e7 taksit \u00f6denmeyen veya eksik \u00f6denen taksit tutarlar\u0131n\u0131n yap\u0131land\u0131rman\u0131n son taksitini takip eden ay sonuna kadar gecikilen her ay ve kesri i\u00e7in Amme Alacaklar\u0131 ve Tahsil Usul\u00fc Kanunu\u2019na g\u00f6re belirlenen gecikme zamm\u0131 oran\u0131nda hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 ile birlikte \u00f6dememesi halinde yap\u0131land\u0131rma h\u00fck\u00fcmlerinden yararlanma hakk\u0131 kaybedilecek. Ancak taksitle \u00f6demeyi se\u00e7mesine ra\u011fmen ilk taksit \u00f6demesini ger\u00e7ekle\u015ftiremeyenlerce talepte bulunulmas\u0131 halinde borcun tamam\u0131n\u0131n ge\u00e7 \u00f6deme zamm\u0131yla birlikte pe\u015fin olarak 31 Temmuz 2023\u2019e (bu tarih dahil) kadar \u00f6denmesi halinde yap\u0131land\u0131rma h\u00fck\u00fcmlerinden yararlan\u0131lacak. S\u00f6z konusu durumda katsay\u0131 uygulanmayacak olup Y\u0130-\u00dcFE tutar\u0131 \u00fczerinden herhangi bir indirim yap\u0131lmayacak. \u00d6denmeyen, eksik \u00f6denen veya yasal s\u00fcresi d\u0131\u015f\u0131nda \u00f6denen her bir taksit i\u00e7in bir taksit ihlali ger\u00e7ekle\u015fmi\u015f olaca\u011f\u0131ndan, taksitle \u00f6deme yolunu tercih etmi\u015f bor\u00e7lular\u0131n ayl\u0131k taksit tutarlar\u0131n\u0131 mutlaka s\u00fcresi i\u00e7inde ve eksiksiz olarak \u00f6demeleri gerekiyor. \u00d6te yandan, y\u0131l sonuna denk gelen taksit \u00f6demelerinin son \u00f6deme tarihlerinin resmi tatile denk gelmesi veya ilgili merciler taraf\u0131ndan \u00f6deme s\u00fcrelerinin uzat\u0131lmas\u0131 halinde taksitler ait oldu\u011fu y\u0131l i\u00e7in ihlal nedeni olarak de\u011ferlendirilecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>MAHSUP \u0130\u015eLEM\u0130<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Pe\u015fin \u00f6deme ba\u015fvurusunda bulunan bor\u00e7lular, an\u0131lan kanuna g\u00f6re \u00f6demeleri gereken tutarlar i\u00e7in k\u0131smi \u00f6deme yapmalar\u0131 halinde, an\u0131lan kanun h\u00fck\u00fcmlerinden \u00f6dedikleri tutar kadar yararland\u0131r\u0131lacak. Mezkur Bor\u00e7 Yap\u0131land\u0131rma Kanunu\u2019nun y\u00fcr\u00fcrl\u00fck tarihinden sonra yap\u0131lan \u00f6demeler, pe\u015fin \u00f6deme yolunun tercih edilmi\u015f olmas\u0131 halinde pe\u015fin \u00f6deme tutar\u0131na; taksitle \u00f6deme yolunun tercih edilmi\u015f olmas\u0131 halinde ilk taksit tutar\u0131na mahsup edilecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Di\u011fer taraftan, \u00f6deme vadesi ge\u00e7mi\u015f taksit borcu bulunan bor\u00e7lularca yap\u0131lan \u00f6demeler;<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>* \u00d6demenin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde hen\u00fcz \u00f6deme vadesi sona ermemi\u015f olan taksite,<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>* \u00d6demenin yap\u0131ld\u0131\u011f\u0131 d\u00f6nemde \u00f6deme vadesi sona erecek taksitin bulunmamas\u0131 halinde \u00f6deme vadesi ge\u00e7mi\u015f en eski taksite mahsup edilecek.<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><strong><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Y\u00dcK\u00dcML\u00dcL\u00dcKLER ZAMANINDA YER\u0130NE GET\u0130R\u0130LMEZSE<\/span><\/strong><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>\u00a0<\/span><\/p><p style='margin-top:0cm;margin-right:0cm;margin-bottom:.0001pt;margin-left:0cm;line-height:normal;font-size:15px;font-family:\"Calibri\",sans-serif;'><span style='font-size:16px;font-family:\"Helvetica\",sans-serif;'>Kapsama giren SGK bor\u00e7lar\u0131 i\u00e7in taksitle \u00f6deme yolunu tercih etmi\u015f olan bor\u00e7lularca, bir takvim y\u0131l\u0131 i\u00e7inde \u00fc\u00e7ten fazla olmamak kayd\u0131yla ayl\u0131k d\u00f6nemler itibar\u0131yla \u00f6denmesi gereken taksit tutarlar\u0131n\u0131n yasal s\u00fcresi i\u00e7inde \u00f6denmemesi veya eksik \u00f6denmesi halinde, s\u00f6z konusu taksitler; Mezkur Bor\u00e7 Yap\u0131land\u0131rma Kanunu\u2019na istinaden son taksit s\u00fcresini izleyen ay\u0131n sonu a\u015f\u0131lmamak kayd\u0131yla \u00f6deme vadesinin sona erdi\u011fi tarihten itibaren Amme Alacaklar\u0131 ve Tahsil Usul\u00fc Kanunu\u2019na g\u00f6re belirlenen gecikme zamm\u0131 oran\u0131 \u00fczerinden hesaplanacak ge\u00e7 \u00f6deme zamm\u0131 ile birlikte \u00f6denecek. Ge\u00e7 \u00f6deme zamm\u0131, her ay ve kesri i\u00e7in ayl\u0131k olarak ve basit usulde hesap ediliyor.<\/span><\/p>","slug":"sgk-borclarini-yapilandiranlar-bu-hususlara-dikkat","orjinalimage":"\/front\/uploads\/blog\/thumbnail\/1684098000ey2VwmLcn5DoNRi.webp","news_cover_min":"\/front\/uploads\/blog\/thumbnail\/1684098000ey2VwmLcn5DoNRi.webp","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":null,"meta_title":null,"meta_description":null,"meta_keywords":null,"view_count":2054,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}