{"id":18377,"date":"2024-01-29T13:52:01","date_gmt":"2024-01-29T13:52:01","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=18377"},"modified":"2024-01-29T13:52:01","modified_gmt":"2024-01-29T13:52:01","slug":"sgk-2024-yili-ilanen-teblig-tutarlari","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2024\/01\/sgk-2024-yili-ilanen-teblig-tutarlari\/","title":{"rendered":"SGK 2024 Y\u0131l\u0131 \u0130lanen Tebli\u011f Tutarlar\u0131"},"content":{"rendered":"

\"\"<\/a>6183 say\u0131l\u0131 Kanunun 8 inci maddesinde, hilaf\u0131na bir h\u00fck\u00fcm bulunmad\u0131k\u00e7a bu Kanunda yaz\u0131l\u0131 s\u00fcrelerin hesaplanmas\u0131nda ve tebli\u011flerin yap\u0131lmas\u0131nda Vergi Usul Kanunu h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

<\/p>\n

T.C.<\/p>\n

SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI<\/p>\n

Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/p>\n

Say\u0131: E-70660756-206.16.01-87651356<\/p>\n

Konu: 2024 Y\u0131l\u0131 \u0130lanen Tebli\u011f Tutarlar\u0131<\/p>\n

Tarih: 05.01.2024<\/p>\n

GENEL YAZI<\/p>\n

6183 say\u0131l\u0131 Kanunun<\/a> 8 inci maddesinde, hilaf\u0131na bir h\u00fck\u00fcm bulunmad\u0131k\u00e7a bu Kanunda yaz\u0131l\u0131 s\u00fcrelerin hesaplanmas\u0131nda ve tebli\u011flerin yap\u0131lmas\u0131nda Vergi Usul Kanunu h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n

213 say\u0131l\u0131 Vergi Usul Kanununun<\/a> 93 \u00fcnc\u00fc maddesinde, tebli\u011f edilecek belge ve yaz\u0131lar\u0131n, adresleri bilinen ger\u00e7ek ve t\u00fczel ki\u015filere posta arac\u0131l\u0131\u011f\u0131yla iadeli taahh\u00fctl\u00fc, adresleri bilinmeyenlere ise ilan yoluyla tebli\u011f edilece\u011fi belirtilmi\u015f, Kanunun 103 ila 106 nc\u0131 maddelerinde ise ilan yoluyla yap\u0131lacak tebli\u011flere ili\u015fkin usul ve esaslar belirlenmi\u015ftir.<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan 30.12.2023 tarihli ve 32415 (2. M\u00fckerrer) say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 556 say\u0131l\u0131 Vergi Usul Kanunu Genel Tebli\u011fi<\/a> ile 6183 say\u0131l\u0131 Kanun uyar\u0131nca yap\u0131lacak ilanlarda 01.01.2024 tarihinden itibaren uygulanacak parasal limitler yeniden belirlenmi\u015ftir.<\/p>\n

Buna g\u00f6re, 6183 say\u0131l\u0131 Kanun uyar\u0131nca y\u00fcr\u00fct\u00fclen i\u015flemlerden dolay\u0131 tebli\u011fe konu bor\u00e7 tutar\u0131n\u0131n (bor\u00e7 asl\u0131 ile gecikme cezas\u0131 ve gecikme zamm\u0131 toplam\u0131) 17.000 TL\u2019den az olmas\u0131 halinde, gazete yoluyla ilanen tebli\u011f yap\u0131lmaks\u0131z\u0131n ilan yaz\u0131s\u0131n\u0131n (tebli\u011f evrak\u0131) sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn\/merkezinin ilan asmaya mahsus mahalline (ilan tahtas\u0131) as\u0131lmas\u0131 suretiyle ilanen tebli\u011f i\u015flemi yap\u0131lacakt\u0131r.<\/p>\n

Tebli\u011fe konu bor\u00e7 tutar\u0131n\u0131n (bor\u00e7 asl\u0131 ile gecikme cezas\u0131 ve gecikme zamm\u0131 toplam\u0131) 17.000 TL (dahil) ile 1.700.000 TL aras\u0131nda olmas\u0131 halinde, ilan\u0131n sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn\/merkezinin bulundu\u011fu yerin belediye s\u0131n\u0131rlar\u0131 i\u00e7inde \u00e7\u0131kan bir veya daha fazla gazetede ve bir internet haber sitesinde yay\u0131mlanmas\u0131 gerekmektedir.<\/p>\n

Tebli\u011fe konu bor\u00e7 tutar\u0131n\u0131n (bor\u00e7 asl\u0131 ile gecikme cezas\u0131 ve gecikme zamm\u0131 toplam\u0131) 1.700.000 TL ve \u00fczerinde olmas\u0131 durumunda ise mahalli gazetelerin yan\u0131 s\u0131ra T\u00fcrkiye genelinde yay\u0131n yapan g\u00fcnl\u00fck gazetelerden birinde ve bir internet haber sitesinde ayr\u0131ca yay\u0131mlanmas\u0131 gerekmektedir.<\/p>\n

\u0130lan yolu ile yap\u0131lan tebli\u011fin konusunun 17.000 TL\u2019den fazla oldu\u011fu durumda ilan ayr\u0131ca Kurumun internet sitesinde de duyurulabilir.<\/p>\n

Bilgilerini ve gere\u011fini rica ederim.<\/p>\n

Sava\u015f ALI\u00c7<\/strong><\/p>\n

Sigorta Primleri Genel M\u00fcd\u00fcr V.<\/p>\n","protected":false},"excerpt":{"rendered":"

6183 say\u0131l\u0131 Kanunun 8 inci maddesinde, hilaf\u0131na bir h\u00fck\u00fcm bulunmad\u0131k\u00e7a bu Kanunda yaz\u0131l\u0131 s\u00fcrelerin hesaplanmas\u0131nda ve tebli\u011flerin yap\u0131lmas\u0131nda Vergi Usul Kanunu h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-18377","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=18377"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18377\/revisions"}],"predecessor-version":[{"id":18378,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18377\/revisions\/18378"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18377"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}