{"status":true,"post":{"id":20276,"user_id":7,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:50:03","created_at":"2019-04-28T21:00:00.000000Z","updated_at":"2022-10-24T10:50:03.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":20276,"is_featured":0,"title":"SGK primlerinin vergi iade alaca\u011f\u0131ndan mahsup edilmesi","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\">SGK prim bor\u00e7lar\u0131n\u0131n Katma De\u011fer Vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi m\u00fcmk\u00fcn bulunuyor. Bu uygulaman\u0131n yasal dayana\u011f\u0131, SGK (5510 say\u0131l\u0131) Kanunu\u2019nda; \u201cPrim bor\u00e7lar\u0131, Katma De\u011fer Vergisi (KDV) iade alaca\u011f\u0131ndan mahsubu suretiyle de \u00f6denebilir. Bu takdirde Katma De\u011fer Vergisi iade hakk\u0131 sahibi kendisinin, mal veya hizmet sat\u0131n ald\u0131\u011f\u0131 veya i\u015ftirak ya da ortakl\u0131k ili\u015fkisi i\u00e7inde bulundu\u011fu i\u015fverenlerin prim bor\u00e7lar\u0131 i\u00e7in de mahsup talep edebilir. Bu i\u015fverenlerin mahsup talebinde bulunduklar\u0131 ayda muaccel olan prim bor\u00e7lar\u0131n\u0131n birinci f\u0131krada belirtilen \u00f6deme s\u00fcrelerini izleyen 15 g\u00fcn i\u00e7inde mahsup suretiyle \u00f6denmesi halinde, yasal s\u00fcresi i\u00e7inde \u00f6dendi\u011fi kabul edilir. Ancak prim bor\u00e7lar\u0131n\u0131n Katma De\u011fer Vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi talebinde bulunuldu\u011fu halde, s\u00fcresinde mahsup edilemeyen veya eksik mahsup edilen prim bor\u00e7lar\u0131 i\u00e7in birinci f\u0131krada belirtilen \u00f6deme s\u00fcrelerini izleyen g\u00fcnden ba\u015flanarak gecikme cezas\u0131 ve gecikme zamm\u0131 uygulan\u0131r. Kurum, Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc ile bu uygulamadan faydalanacak i\u015fverenleri; i\u015ftigal konusu, i\u015fletme t\u00fcr\u00fc ve i\u015fletme b\u00fcy\u00fckl\u00fc\u011f\u00fc itibar\u0131yla belirlemeye ve lehine mahsup talebinde bulunulan i\u015fverenlerin prim borcu \u00f6deme s\u00fcresini 30 g\u00fcn\u00fc a\u015fmamak \u00fczere uzatmaya yetkilidir\u201d yer alan d\u00fczenlemeler \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fcl\u00fcyor. <\/span><\/p>  <p><span class=\"large\"><strong>UYGULAMANIN USUL VE ESASLARI<\/strong><\/span><\/p>  <p><span class=\"large\">Sigorta prim bor\u00e7lar\u0131n\u0131n Katma De\u011fer Vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesinin talep edilmesi durumunda, primin, en ge\u00e7 \u00f6denmesi gereken yasal s\u00fcre; 4\/1-a (SSK) kapsam\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerden;<\/span><\/p>  <ul>   <li><span class=\"large\">Sigortal\u0131lara ait \u00fccretleri her ay\u0131n 1\u2019i ila sonu aras\u0131na ili\u015fkin olarak \u00f6deyen i\u015fverenler y\u00f6n\u00fcnden, primin ili\u015fkin oldu\u011fu ay\u0131 takip eden ay\u0131n sonu (vade) yerine, 21\/8\/2013 tarihine kadar vadeyi takip eden 15\u2019inci g\u00fcn, 21\/8\/2013 tarihinden itibaren vadeyi takip eden 20. g\u00fcn,<\/span><\/li>   <li><span class=\"large\">Sigortal\u0131lara ait \u00fccretlerin her ay\u0131n 15\u2019inden, ertesi ay\u0131n 14\u2019\u00fcne kadarki d\u00f6neme ili\u015fkin olarak \u00f6dendi\u011fi i\u015fverenler y\u00f6n\u00fcnden ise primin ili\u015fkin oldu\u011fu d\u00f6nemi takip eden d\u00f6nemin sonu (vade) yerine, 21\/8\/2013 tarihine kadar vadeyi takip eden 15\u2019inci g\u00fcn, 21\/8\/2013 tarihinden itibaren vadeyi takip eden 20. g\u00fcn olacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u00d6rne\u011fin; \u00fccretlerin her ay\u0131n 1\u2019i ila sonu aras\u0131nda ge\u00e7en s\u00fcreye ili\u015fkin \u00f6dendi\u011fi \u00f6zel sekt\u00f6re ait bir i\u015fyerinde \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lara ili\u015fkin bulunan 2019\/Nisan ay\u0131na ait prim borcunun, Katma De\u011fer Vergisi iadesi alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesinin talep edilmesi halinde, KDV iadesi alaca\u011f\u0131ndan mahsup talep edilmemi\u015f olmas\u0131 durumunda prim borcu en ge\u00e7 ait oldu\u011fu 2019 Nisan ay\u0131n\u0131 takip eden 2019 May\u0131s ay\u0131 sonuna, di\u011fer bir ifadeyle 31\/5\/2019 tarihine kadar \u00f6denmesi gerekmekte iken, prim borcunun KDV iadesi alaca\u011f\u0131ndan mahsubu suretiyle \u00f6denmesinin talep edilmi\u015f olmas\u0131 nedeniyle s\u00f6z konusu sigorta primine denk gelecek iade tutar\u0131n\u0131n, ilgili vergi dairesince 20\/6\/2019 tarihine kadar (bu tarih dahil) SGK\u2019ya aktar\u0131lmas\u0131 halinde, bahse konu aya ait primler yasal s\u00fcresi i\u00e7inde \u00f6denmi\u015f kabul edilecek. 20. g\u00fcn\u00fcn resmi tatile rastlamas\u0131 ve bu nedenle prim bor\u00e7lar\u0131n\u0131n 20. g\u00fcn\u00fc takip eden ilk i\u015f g\u00fcn\u00fc i\u00e7inde mahsup edilmesi halinde de yine primler yasal s\u00fcresi i\u00e7inde \u00f6denmi\u015f kabul edilecek.<\/span><\/p>  <p><span class=\"large\"><strong>MAHSUP ED\u0130LEN TUTARIN YETERS\u0130Z KALMASI<\/strong><\/span><\/p>  <p><span class=\"large\">Cari aya ili\u015fkin prim bor\u00e7lar\u0131n\u0131n yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihi izleyen 20 g\u00fcnl\u00fck s\u00fcre i\u00e7inde Katma De\u011fer Vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi s\u0131ras\u0131nda, mahsup edilen tutar\u0131n prim borcunun tamam\u0131n\u0131 kar\u015f\u0131lamamas\u0131 durumunda, mahsup edilen k\u0131s\u0131m yasal s\u00fcresi i\u00e7inde \u00f6denmi\u015f say\u0131lacak. Buna kar\u015f\u0131n \u00f6denmemi\u015f k\u0131sm\u0131, 20 g\u00fcnl\u00fck s\u00fcre dikkate al\u0131nmaks\u0131z\u0131n, yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihten \u00f6demenin yap\u0131laca\u011f\u0131 tarihe kadar gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanmak suretiyle \u00f6denecek.<\/span><\/p>  <p><span class=\"large\">Cari aya ili\u015fkin prim bor\u00e7lar\u0131n\u0131n yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihi izleyen 20 g\u00fcnl\u00fck s\u00fcre ge\u00e7irildikten sonra KDV iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi halinde ise s\u00f6z konusu bor\u00e7lara, yine 20 g\u00fcnl\u00fck s\u00fcre dikkate al\u0131nmaks\u0131z\u0131n, yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihten \u00f6demenin yap\u0131laca\u011f\u0131 tarihe kadar gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanacak. <\/span><\/p>  <p><span class=\"large\">Cari aylara ili\u015fkin prim bor\u00e7lar\u0131nda oldu\u011fu gibi cari aylara ili\u015fkin damga vergisi bor\u00e7lar\u0131n\u0131n da KDV iadesinden mahsup suretiyle \u00f6denecek olmas\u0131 halinde, yasal \u00f6deme s\u00fcresinin sonuna 20 g\u00fcn ilave edilecek. Dolay\u0131s\u0131yla cari aylara ili\u015fkin prim bor\u00e7lar\u0131n\u0131 KDV iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6demek amac\u0131yla ba\u015fvuran i\u015fverenlere verilecek bor\u00e7 d\u00f6k\u00fcm formlar\u0131na damga vergisi bor\u00e7lar\u0131 da kaydedilerek gerekli mahsup i\u015flemleri de bu do\u011frultuda yap\u0131lacak.<\/span><\/p>  \t\t\t\t","slug":"sgk-primlerinin-vergi-iade-alacagindan-mahsup-edilmesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"SGK primlerinin vergi iade alaca\u011f\u0131ndan mahsup edilmesi","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":214,"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":20375,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":20276,"locale":"tr","category_id":73,"title":"SGK primlerinin vergi iade alaca\u011f\u0131ndan mahsup edilmesi","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\">SGK prim bor\u00e7lar\u0131n\u0131n Katma De\u011fer Vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi m\u00fcmk\u00fcn bulunuyor. Bu uygulaman\u0131n yasal dayana\u011f\u0131, SGK (5510 say\u0131l\u0131) Kanunu\u2019nda; \u201cPrim bor\u00e7lar\u0131, Katma De\u011fer Vergisi (KDV) iade alaca\u011f\u0131ndan mahsubu suretiyle de \u00f6denebilir. Bu takdirde Katma De\u011fer Vergisi iade hakk\u0131 sahibi kendisinin, mal veya hizmet sat\u0131n ald\u0131\u011f\u0131 veya i\u015ftirak ya da ortakl\u0131k ili\u015fkisi i\u00e7inde bulundu\u011fu i\u015fverenlerin prim bor\u00e7lar\u0131 i\u00e7in de mahsup talep edebilir. Bu i\u015fverenlerin mahsup talebinde bulunduklar\u0131 ayda muaccel olan prim bor\u00e7lar\u0131n\u0131n birinci f\u0131krada belirtilen \u00f6deme s\u00fcrelerini izleyen 15 g\u00fcn i\u00e7inde mahsup suretiyle \u00f6denmesi halinde, yasal s\u00fcresi i\u00e7inde \u00f6dendi\u011fi kabul edilir. Ancak prim bor\u00e7lar\u0131n\u0131n Katma De\u011fer Vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi talebinde bulunuldu\u011fu halde, s\u00fcresinde mahsup edilemeyen veya eksik mahsup edilen prim bor\u00e7lar\u0131 i\u00e7in birinci f\u0131krada belirtilen \u00f6deme s\u00fcrelerini izleyen g\u00fcnden ba\u015flanarak gecikme cezas\u0131 ve gecikme zamm\u0131 uygulan\u0131r. Kurum, Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n uygun g\u00f6r\u00fc\u015f\u00fc ile bu uygulamadan faydalanacak i\u015fverenleri; i\u015ftigal konusu, i\u015fletme t\u00fcr\u00fc ve i\u015fletme b\u00fcy\u00fckl\u00fc\u011f\u00fc itibar\u0131yla belirlemeye ve lehine mahsup talebinde bulunulan i\u015fverenlerin prim borcu \u00f6deme s\u00fcresini 30 g\u00fcn\u00fc a\u015fmamak \u00fczere uzatmaya yetkilidir\u201d yer alan d\u00fczenlemeler \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fcl\u00fcyor. <\/span><\/p>  <p><span class=\"large\"><strong>UYGULAMANIN USUL VE ESASLARI<\/strong><\/span><\/p>  <p><span class=\"large\">Sigorta prim bor\u00e7lar\u0131n\u0131n Katma De\u011fer Vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesinin talep edilmesi durumunda, primin, en ge\u00e7 \u00f6denmesi gereken yasal s\u00fcre; 4\/1-a (SSK) kapsam\u0131nda sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenlerden;<\/span><\/p>  <ul>   <li><span class=\"large\">Sigortal\u0131lara ait \u00fccretleri her ay\u0131n 1\u2019i ila sonu aras\u0131na ili\u015fkin olarak \u00f6deyen i\u015fverenler y\u00f6n\u00fcnden, primin ili\u015fkin oldu\u011fu ay\u0131 takip eden ay\u0131n sonu (vade) yerine, 21\/8\/2013 tarihine kadar vadeyi takip eden 15\u2019inci g\u00fcn, 21\/8\/2013 tarihinden itibaren vadeyi takip eden 20. g\u00fcn,<\/span><\/li>   <li><span class=\"large\">Sigortal\u0131lara ait \u00fccretlerin her ay\u0131n 15\u2019inden, ertesi ay\u0131n 14\u2019\u00fcne kadarki d\u00f6neme ili\u015fkin olarak \u00f6dendi\u011fi i\u015fverenler y\u00f6n\u00fcnden ise primin ili\u015fkin oldu\u011fu d\u00f6nemi takip eden d\u00f6nemin sonu (vade) yerine, 21\/8\/2013 tarihine kadar vadeyi takip eden 15\u2019inci g\u00fcn, 21\/8\/2013 tarihinden itibaren vadeyi takip eden 20. g\u00fcn olacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u00d6rne\u011fin; \u00fccretlerin her ay\u0131n 1\u2019i ila sonu aras\u0131nda ge\u00e7en s\u00fcreye ili\u015fkin \u00f6dendi\u011fi \u00f6zel sekt\u00f6re ait bir i\u015fyerinde \u00e7al\u0131\u015ft\u0131r\u0131lan sigortal\u0131lara ili\u015fkin bulunan 2019\/Nisan ay\u0131na ait prim borcunun, Katma De\u011fer Vergisi iadesi alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesinin talep edilmesi halinde, KDV iadesi alaca\u011f\u0131ndan mahsup talep edilmemi\u015f olmas\u0131 durumunda prim borcu en ge\u00e7 ait oldu\u011fu 2019 Nisan ay\u0131n\u0131 takip eden 2019 May\u0131s ay\u0131 sonuna, di\u011fer bir ifadeyle 31\/5\/2019 tarihine kadar \u00f6denmesi gerekmekte iken, prim borcunun KDV iadesi alaca\u011f\u0131ndan mahsubu suretiyle \u00f6denmesinin talep edilmi\u015f olmas\u0131 nedeniyle s\u00f6z konusu sigorta primine denk gelecek iade tutar\u0131n\u0131n, ilgili vergi dairesince 20\/6\/2019 tarihine kadar (bu tarih dahil) SGK\u2019ya aktar\u0131lmas\u0131 halinde, bahse konu aya ait primler yasal s\u00fcresi i\u00e7inde \u00f6denmi\u015f kabul edilecek. 20. g\u00fcn\u00fcn resmi tatile rastlamas\u0131 ve bu nedenle prim bor\u00e7lar\u0131n\u0131n 20. g\u00fcn\u00fc takip eden ilk i\u015f g\u00fcn\u00fc i\u00e7inde mahsup edilmesi halinde de yine primler yasal s\u00fcresi i\u00e7inde \u00f6denmi\u015f kabul edilecek.<\/span><\/p>  <p><span class=\"large\"><strong>MAHSUP ED\u0130LEN TUTARIN YETERS\u0130Z KALMASI<\/strong><\/span><\/p>  <p><span class=\"large\">Cari aya ili\u015fkin prim bor\u00e7lar\u0131n\u0131n yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihi izleyen 20 g\u00fcnl\u00fck s\u00fcre i\u00e7inde Katma De\u011fer Vergisi iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi s\u0131ras\u0131nda, mahsup edilen tutar\u0131n prim borcunun tamam\u0131n\u0131 kar\u015f\u0131lamamas\u0131 durumunda, mahsup edilen k\u0131s\u0131m yasal s\u00fcresi i\u00e7inde \u00f6denmi\u015f say\u0131lacak. Buna kar\u015f\u0131n \u00f6denmemi\u015f k\u0131sm\u0131, 20 g\u00fcnl\u00fck s\u00fcre dikkate al\u0131nmaks\u0131z\u0131n, yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihten \u00f6demenin yap\u0131laca\u011f\u0131 tarihe kadar gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanmak suretiyle \u00f6denecek.<\/span><\/p>  <p><span class=\"large\">Cari aya ili\u015fkin prim bor\u00e7lar\u0131n\u0131n yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihi izleyen 20 g\u00fcnl\u00fck s\u00fcre ge\u00e7irildikten sonra KDV iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi halinde ise s\u00f6z konusu bor\u00e7lara, yine 20 g\u00fcnl\u00fck s\u00fcre dikkate al\u0131nmaks\u0131z\u0131n, yasal \u00f6deme s\u00fcresinin sona erdi\u011fi tarihten \u00f6demenin yap\u0131laca\u011f\u0131 tarihe kadar gecikme cezas\u0131 ve gecikme zamm\u0131 uygulanacak. <\/span><\/p>  <p><span class=\"large\">Cari aylara ili\u015fkin prim bor\u00e7lar\u0131nda oldu\u011fu gibi cari aylara ili\u015fkin damga vergisi bor\u00e7lar\u0131n\u0131n da KDV iadesinden mahsup suretiyle \u00f6denecek olmas\u0131 halinde, yasal \u00f6deme s\u00fcresinin sonuna 20 g\u00fcn ilave edilecek. Dolay\u0131s\u0131yla cari aylara ili\u015fkin prim bor\u00e7lar\u0131n\u0131 KDV iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6demek amac\u0131yla ba\u015fvuran i\u015fverenlere verilecek bor\u00e7 d\u00f6k\u00fcm formlar\u0131na damga vergisi bor\u00e7lar\u0131 da kaydedilerek gerekli mahsup i\u015flemleri de bu do\u011frultuda yap\u0131lacak.<\/span><\/p>  \t\t\t\t","slug":"sgk-primlerinin-vergi-iade-alacagindan-mahsup-edilmesi","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":"SGK primlerinin vergi iade alaca\u011f\u0131ndan mahsup edilmesi","meta_description":"\u0130sa Karaka\u015f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":214,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}