{"id":15757,"date":"2021-05-03T15:35:15","date_gmt":"2021-05-03T15:35:15","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=15757"},"modified":"2021-05-03T15:35:15","modified_gmt":"2021-05-03T15:35:15","slug":"sgk-genel-yazi-17256-ve-27256-kanun-numarali-destek-uygulamalari","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/05\/sgk-genel-yazi-17256-ve-27256-kanun-numarali-destek-uygulamalari\/","title":{"rendered":"SGK Genel Yaz\u0131 \u2013 17256 ve 27256 Kanun Numaral\u0131 Destek Uygulamalar\u0131"},"content":{"rendered":"

\"\"<\/a>SGK Genel Yaz\u0131 \u2013 17256 ve 27256 Kanun Numaral\u0131 Destek Uygulamalar\u0131 T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131…<\/p>\n

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SGK Genel Yaz\u0131 \u2013 17256 ve 27256 Kanun Numaral\u0131 Destek Uygulamalar\u0131<\/strong><\/p>\n

Tarih:\u00a0
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SGK Genel Yaz\u0131 \u2013 17256 ve 27256 Kanun Numaral\u0131 Destek Uygulamalar\u0131<\/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-41481264-207.02-24428096<\/p>\n

Tarih: 27.04.2021<\/p>\n

Konu : 17256 ve 27256 Kanun Numaral\u0131 Destek Uygulamalar\u0131<\/p>\n

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\u00d6ZET:<\/strong>\u00a017256 ve 27256 Kanun numaral\u0131 belge kar\u015f\u0131l\u0131\u011f\u0131nda sigortal\u0131 baz\u0131nda hesaplanan indirim tutarlar\u0131n\u0131n i\u015fyeri emanet hesaplar\u0131nda yer almas\u0131 ve i\u015fyeri emanet hesaplar\u0131nda yer alan paralar\u0131n i\u015fverenlerin cari ay bor\u00e7lar\u0131na mahsup yap\u0131lmas\u0131 i\u00e7in gerekli i\u015flem ad\u0131mlar\u0131 a\u00e7\u0131kland\u0131. Bu i\u015flem ad\u0131mlar\u0131 SGK \u00fcnitelerince yap\u0131lacak olup, i\u015fverenlerin yapmas\u0131 gereken bir i\u015flem bulunmamaktad\u0131r. (T\u00dcRMOB)<\/div>\n<\/div>\n<\/div>\n
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GENEL YAZI<\/p>\n

Bilindi\u011fi \u00fczere, 17\/11\/2020 tarihli ve 31307 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan\u00a07256 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a012 nci maddesi ile\u00a04447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununa<\/a><\/strong>\u00a0ge\u00e7ici 27 nci madde, 13 \u00fcnc\u00fc maddesi ile de ge\u00e7ici 28 inci madde eklenmi\u015f olup, an\u0131lan maddelere ili\u015fkin uygulanan sigorta primi deste\u011fine ili\u015fkin usul ve esaslar 2020\/49 say\u0131l\u0131 ve 2020\/50 say\u0131l\u0131 Genelgeler ile a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

An\u0131lan destek kapsam\u0131nda haz\u0131rlanan programlar i\u015fletime a\u00e7\u0131lm\u0131\u015f olmakla birlikte, i\u015fveren intra programlar\u0131nda yer alan uygulamalar\u0131n kullan\u0131lmas\u0131 hususunda a\u015fa\u011f\u0131da belirtilen a\u00e7\u0131klamalar\u0131n yap\u0131lmas\u0131 gereklili\u011fi has\u0131l olmu\u015ftur.<\/p>\n

1- 4447 SAYILI KANUNUN GE\u00c7\u0130C\u0130 27 NC\u0130 VE GE\u00c7\u0130C\u0130 28 \u0130NC\u0130 MADDELER\u0130NDE YER ALAN DESTEK UYGULAMALARI<\/p>\n

4447 say\u0131l\u0131 Kanunun ge\u00e7ici 27 nci maddesinde yer alan destekten yararlanacak i\u015fverenler i\u00e7in 17256 kanun numaras\u0131;<\/p>\n

4447 say\u0131l\u0131 Kanunun ge\u00e7ici 28 inci maddesinde yer alan destekten yararlanacak i\u015fverenler i\u00e7in 27256 kanun numaras\u0131;<\/p>\n

se\u00e7ilerek d\u00fczenlenecek belgelerde, destek kar\u015f\u0131l\u0131\u011f\u0131 indirim tutar\u0131 sigortal\u0131n\u0131n prim \u00f6deme g\u00fcn say\u0131s\u0131 ile \u00e7arp\u0131m\u0131 sonucu bulunmakla birlikte, belgede indirim olarak sa\u011flanmad\u0131\u011f\u0131ndan, indirim tutar\u0131 tahakkuk fi\u015finde g\u00f6sterilmemekte, tahakkuk fi\u015finde \u201c\u0130ndirim emanette g\u00f6sterilmi\u015ftir\u201d a\u00e7\u0131klama mesaj\u0131 g\u00f6r\u00fcnt\u00fclenmekte, g\u00fcn kar\u015f\u0131l\u0131\u011f\u0131 hesaplanan indirim tutar\u0131 ise sigortal\u0131 baz\u0131nda i\u015fyeri emanet hesaplar\u0131nda g\u00f6sterilmektedir.<\/p>\n

17256 ve 27256 kanun numaral\u0131 belge kar\u015f\u0131l\u0131\u011f\u0131nda sigortal\u0131 baz\u0131nda hesaplanan indirim tutarlar\u0131, bu kanun numaralar\u0131 ile d\u00fczenlenen belgenin onaylanmas\u0131n\u0131n ard\u0131ndan merkezden periyodik aral\u0131klarla \u00e7al\u0131\u015ft\u0131r\u0131lan sistem ile \u201c\u0130\u015fveren \u0130ntra \/ Emanet \/ Aktar\u0131lmam\u0131\u015f Emanet\u201d men\u00fcs\u00fcnde g\u00f6sterilmekte ve ilgili d\u00f6nemin cari ay bor\u00e7lar\u0131na mahsup yoluyla i\u015flem g\u00f6rmektedir.<\/p>\n

Bununla birlikte, her ne kadar s\u00f6z konusu emanet olu\u015fturma ve mahsup i\u015flemleri periyodik aral\u0131klarla merkezden yap\u0131lmakta ise de \u00dcnitenize m\u00fcracaat eden i\u015fverenlerimizin ma\u011fduriyetine sebep olunmamas\u0131 bak\u0131m\u0131ndan, belge verilen d\u00f6nemin ya da geriye y\u00f6nelik i\u015fleme al\u0131nan belgenin destek tutarlar\u0131n\u0131n i\u015fyeri emanet hesaplar\u0131nda yer almas\u0131 i\u00e7in \u00dcnitenizce \u0130\u015fveren \u0130ntra \/ Te\u015fvikler ve Tan\u0131mlar men\u00fcs\u00fcnde yer alan;<\/p>\n

17256 kanun numaral\u0131 destek i\u00e7in \u201c4447-Ge\u00e7ici 27. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d;<\/p>\n

27256 kanun numaral\u0131 destek i\u00e7in ise \u201c4447-Ge\u00e7ici 28. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d<\/p>\n

men\u00fcs\u00fc vas\u0131tas\u0131yla i\u015fyeri i\u00e7in \u201cYeniden Hesapla\u201d butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 gerekmektedir.<\/p>\n

Yeniden hesapla butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 ile birlikte belge verilen sigortal\u0131 i\u00e7in hesaplanan destek tutarlar\u0131n\u0131n emanet hesaplarda yer almas\u0131 sa\u011flanacakt\u0131r.<\/p>\n

Bu i\u015flem sonucunda emanet hesaplarda yer alan \u201c17256 ge\u00e7ici 27. madde\u201d veya \u201c27256 ge\u00e7ici 28. madde\u201d a\u00e7\u0131klamal\u0131 indirim tutarlar\u0131, cari aylara ait belge verme s\u00fcresi bitiminde sistem taraf\u0131ndan sadece cari d\u00f6nem bor\u00e7lar\u0131na mahsup edilecek olmakla birlikte \u00dcnitenizce de mahsup edilmesi m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n

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2- GER\u0130YE Y\u00d6NEL\u0130K BELGE DE\u011e\u0130\u015e\u0130KL\u0130\u011e\u0130 \u0130LE 17256 VEYA 27256 KANUN NUMARALI BELGEN\u0130N \u0130\u015eLEME ALINMASI \u0130\u015eLEMLER\u0130:<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

\u201cTahakkuk Nedeni D\u201d b\u00f6l\u00fcm\u00fc ile \u00dcniteniz \u015fube onay ekranlar\u0131nda yer alan veya \u00dcnitenizce i\u015flemi ba\u015flat\u0131lan geriye y\u00f6nelik te\u015fvik de\u011fi\u015fikli\u011fi kapsam\u0131ndaki belgenin \u00dcnitenizce onay i\u015fleminin tamamlanmas\u0131n\u0131n ard\u0131ndan, 17256 i\u00e7in \u201c4447\/Ge\u00e7ici 27. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d, 27256 i\u00e7in \u201c4447\/Ge\u00e7ici 28. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d men\u00fcs\u00fcnde yer alan \u201cYeniden Hesapla\u201d butonuna bas\u0131lmas\u0131 ve te\u015fvik de\u011fi\u015fikli\u011fi yolu ile sonradan i\u015fleme al\u0131nan 17256 veya 27256 kanun numaral\u0131 belgenin indirim tutar\u0131n\u0131n i\u015fyeri emanet hesaplar\u0131nda olu\u015fturulmas\u0131n\u0131n sa\u011flanmas\u0131 gerekmektedir. Bu konu ile ilgili i\u015flem s\u0131ralamas\u0131;<\/p>\n

1- xxxxx kanun numaral\u0131 belge iptal, yerine 17256 veya 27256 ek\/as\u0131l belgenin geriye y\u00f6nelik i\u015fleme al\u0131nma a\u015famalar\u0131n\u0131n tamamlanmas\u0131,<\/p>\n

2- \u0130\u015fveren intra \u2013 \u201cHatal\u0131 Te\u015fvik Bildirimi Sorgulama G\u00fcncelleme\u201d butonu ile g\u00fcncelleme yap\u0131lmas\u0131, (17256 veya 27256 nolu belgenin hatal\u0131 olmas\u0131 halinde hata listesinde yer almas\u0131 sa\u011flanacak)<\/p>\n

3- Geriye y\u00f6nelik i\u015fleme al\u0131nan 17256 veya 27256 kanun numaral\u0131 belgenin hatal\u0131 te\u015fvik listesinde yer almad\u0131\u011f\u0131n\u0131n anla\u015f\u0131lmas\u0131,<\/p>\n

4- \u0130\u015fveren \u0130ntra \u2013 \u201c4447\/Ge\u00e7ici 27. Madde Yeniden Hesaplama \u0130\u015flemleri (17256 kanun numaras\u0131 i\u00e7in)\u201d \u201c4447\/Ge\u00e7ici 28. Madde Yeniden Hesaplama \u0130\u015flemleri (27256 kanun numaras\u0131 i\u00e7in)\u201d men\u00fcs\u00fcnde yer alan \u201cYeniden Hesapla\u201d butonuna bas\u0131lmas\u0131,<\/p>\n

5- Geriye y\u00f6nelik olarak i\u015fleme al\u0131nan 17256 veya 27256 nolu belgede kay\u0131tl\u0131 sigortal\u0131 i\u00e7in farkl\u0131 te\u015fvik veya destekten yararlan\u0131lmamas\u0131 gerekti\u011finden, i\u015flem yap\u0131lan i\u015fyerinin asgari \u00fccret deste\u011finden yararlanan i\u015fyeri olmas\u0131 halinde, asgari \u00fccret deste\u011finin hesapland\u0131\u011f\u0131 d\u00f6nemler i\u00e7in \u0130\u015fveren \u0130ntra \u2013 \u201c6661 Asgari Destek Yeniden Hesaplama\u201d men\u00fcs\u00fcnde yer alan ekrandan, geriye y\u00f6nelik i\u015fleme al\u0131nan d\u00f6nemlere ait \u201cYeniden Hesapla\u201d butonuna bas\u0131lmas\u0131, (yap\u0131lan i\u015flem sonucunda eksi kay\u0131t olu\u015fmas\u0131 halinde \u201cYersiz Destek \u0130\u00e7in Ek Tahakkuk Olu\u015ftur\u201d butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131)<\/p>\n

6- \u0130\u015fveren intra \u2013 \u201cEmanet\u201d men\u00fcs\u00fcnde yer alan \u201cAktar\u0131lmam\u0131\u015f Emanet\u201d b\u00f6l\u00fcm\u00fcnde olu\u015fan \u201cGe\u00e7ici 27. madde-17256\u201d veya \u201cGe\u00e7ici 28. madde-27256\u201d a\u00e7\u0131klamal\u0131 emanet tutar\u0131n\u0131n, ilgili d\u00f6nem borcuna aktar\u0131lmas\u0131,<\/p>\n

\u015eeklinde olacakt\u0131r.<\/p>\n

3- HATALI TE\u015eV\u0130K L\u0130STES\u0130NDE YER ALAN 17256 VEYA 27256 KANUN NUMARALI BELGEN\u0130N \u0130PTAL\u0130:<\/p>\n

a) 17256 kanun numaral\u0131 belgenin hatal\u0131 te\u015fvik listesinde yer almas\u0131:<\/p>\n

17256 kanun numaras\u0131ndan yararlan\u0131lan d\u00f6nemin hatal\u0131 te\u015fvik listesinde yer almas\u0131 halinde hata listesinde yer alan sigortal\u0131 i\u00e7in iptal ve yerine kanun numaras\u0131z belgenin i\u015fleme al\u0131nmas\u0131 gerekmektedir. Bu konu ile ilgili i\u015flem s\u0131ralamas\u0131;<\/p>\n

1- 17256 kanun numaral\u0131 belge iptal, yerine xxxxx ek veya as\u0131l belgenin i\u015fleme al\u0131narak hatal\u0131 d\u00f6neminin iptal a\u015famalar\u0131n\u0131n tamamlanmas\u0131,<\/p>\n

2- \u0130\u015fveren \u0130ntra \u2013 \u201c4447\/Ge\u00e7ici 27. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d men\u00fcs\u00fcnde yer alan \u201cYeniden Hesapla\u201d butonuna bas\u0131lmas\u0131,<\/p>\n

\u2013 \u0130lgili d\u00f6nemin indirim tutarlar\u0131 i\u015fyeri borcuna mahsup edilmi\u015f ise iptal 17256 kanun numaral\u0131 belgede iptali yap\u0131lan sigortal\u0131 i\u00e7in eksi kay\u0131t olu\u015fturulmas\u0131 sa\u011flanacakt\u0131r.<\/p>\n

\u2013 \u0130lgili d\u00f6nemin indirim tutar\u0131n\u0131n i\u015fyeri borcuna mahsup edilip edilmedi\u011fi, \u0130\u015fveren \u0130ntra-Emanet-Silinmi\u015f Emanet men\u00fcs\u00fcnden g\u00f6r\u00fcnt\u00fclenebilmektedir.<\/p>\n

\u2013 \u0130lgili d\u00f6nemin indirim tutarlar\u0131 i\u015fyeri borcuna mahsup edilmemi\u015f ve halen aktar\u0131lmam\u0131\u015f emanette duruyor ise iptal 17256 kanun numaral\u0131 belgede iptali yap\u0131lan sigortal\u0131 i\u00e7in hen\u00fcz kullan\u0131lmam\u0131\u015f emanet tutar\u0131n\u0131n silinmesi ve \u201c\u0130ndirim Tutar\u0131 \u0130ptal Edilmi\u015ftir Kullan\u0131lmam\u0131\u015ft\u0131r\u201d a\u00e7\u0131klama mesaj\u0131 ile silinmi\u015f emanete \u00e7ekilmesi, sistem taraf\u0131ndan sa\u011flanacakt\u0131r.<\/p>\n

3- \u0130\u015fveren \u0130ntra \u2013 \u201c4447\/Ge\u00e7ici 27. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d men\u00fcs\u00fcnde yer alan ekrandan iptal 17256 kanun numaral\u0131 belgenin i\u015fleme al\u0131nd\u0131\u011f\u0131 d\u00f6nem i\u00e7in eksi kay\u0131t olu\u015fmu\u015f olmas\u0131 halinde \u201cYersiz Destek \u0130\u00e7in Ek Tahakkuk Olu\u015ftur\u201d butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131, (i\u015fyeri borcuna aktar\u0131lan 17256 kanun numaral\u0131 indirim tutar\u0131n\u0131n bor\u00e7 olarak tahakkuk ettirilmesi sa\u011flanacakt\u0131r)<\/p>\n

4- \u0130\u015fveren intra \u2013 \u201cEmanet\u201d men\u00fcs\u00fcnde yer alan \u201cAktar\u0131lmam\u0131\u015f Emanet\u201d b\u00f6l\u00fcm\u00fcn\u00fcn kontrol edilerek, iptal 17256 kanun numaral\u0131 belgenin i\u015fleme al\u0131nd\u0131\u011f\u0131 d\u00f6nemde kullan\u0131lmam\u0131\u015f indirim olup olmad\u0131\u011f\u0131n\u0131n kontrol edilmesi, oldu\u011funun anla\u015f\u0131lmas\u0131 halinde ise eksi kay\u0131t sebebiyle ek tahakkuk olu\u015fturulan d\u00f6neme aktar\u0131lmas\u0131, varsa kalan bor\u00e7 tutar\u0131n\u0131n i\u015fverenden tahsil edilmesi,<\/p>\n

5- \u0130\u015fveren \u0130ntra \u2013 \u201cHatal\u0131 Te\u015fvik Bildirimi Sorgulama G\u00fcncelleme\u201d men\u00fcs\u00fc ile g\u00fcncelleme butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 ve hata listesinin g\u00fcncellenmesi,<\/p>\n

6- \u0130\u015flem yap\u0131lan i\u015fyerinin asgari \u00fccret deste\u011finden yararlanan i\u015fyeri olmas\u0131 halinde asgari \u00fccret destek uygulamas\u0131 yap\u0131lan d\u00f6nemler i\u00e7in, 17256 kanun numaral\u0131 belgede kay\u0131tl\u0131 sigortal\u0131 i\u00e7in asgari \u00fccret deste\u011fi hesaplanmam\u0131\u015f olaca\u011f\u0131ndan, belgenin iptal edilerek yerine xxxxx kanun numaral\u0131 belgenin i\u015fleme al\u0131nmas\u0131 durumunda, sigortal\u0131n\u0131n g\u00fcn say\u0131s\u0131n\u0131n asgari \u00fccret deste\u011fi i\u00e7in hesaplamaya dahil olmas\u0131 gerekiyor ise \u0130\u015fveren \u0130ntra \u2013 \u201c6661 Asgari Destek Yeniden Hesaplama\u201d men\u00fcs\u00fcnde yer alan ekrandan, iptal 17256 kanun numaral\u0131 belgenin i\u015fleme al\u0131nd\u0131\u011f\u0131 d\u00f6nem i\u00e7in \u201cYeniden Hesapla\u201d butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131,<\/p>\n

\u015eeklinde olacakt\u0131r.<\/p>\n

b) 27256 kanun numaral\u0131 belgenin hatal\u0131 te\u015fvik listesinde yer almas\u0131:<\/p>\n

27256 kanun numaras\u0131ndan yararlan\u0131lan d\u00f6nemin hatal\u0131 te\u015fvik listesinde yer almas\u0131 halinde hata listesinde yer alan sigortal\u0131 i\u00e7in iptal ve yerine kanun numaras\u0131z belgenin i\u015fleme al\u0131nmas\u0131 gerekmektedir. Bu konu ile ilgili i\u015flem s\u0131ralamas\u0131;<\/p>\n

1- 27256 kanun numaral\u0131 belge iptal, yerine xxxxx ek veya as\u0131l belgenin i\u015fleme al\u0131narak hatal\u0131 d\u00f6neminin iptal a\u015famalar\u0131n\u0131n tamamlanmas\u0131,<\/p>\n

2- \u0130\u015fveren \u0130ntra \u2013 \u201c4447\/Ge\u00e7ici 28. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d men\u00fcs\u00fcnde yer alan \u201cYeniden Hesapla\u201d butonuna bas\u0131lmas\u0131,<\/p>\n

\u2013 \u0130lgili d\u00f6nemin indirim tutarlar\u0131 i\u015fyeri borcuna mahsup edilmi\u015f ise iptal 27256 kanun numaral\u0131 belgede iptali yap\u0131lan sigortal\u0131 i\u00e7in eksi kay\u0131t olu\u015fturulmas\u0131 sa\u011flanacakt\u0131r.<\/p>\n

\u2013 \u0130lgili d\u00f6nemin indirim tutar\u0131n\u0131n i\u015fyeri borcuna mahsup edilip edilmedi\u011fi, \u0130\u015fveren \u0130ntra-Emanet-Silinmi\u015f Emanet men\u00fcs\u00fcnden g\u00f6r\u00fcnt\u00fclenebilmektedir.<\/p>\n

\u2013 \u0130lgili d\u00f6nemin indirim tutarlar\u0131 i\u015fyeri borcuna mahsup edilmemi\u015f ve halen aktar\u0131lmam\u0131\u015f emanette duruyor ise iptal 27256 kanun numaral\u0131 belgede iptali yap\u0131lan sigortal\u0131 i\u00e7in hen\u00fcz kullan\u0131lmam\u0131\u015f emanet tutar\u0131n\u0131n silinmesi ve \u201c\u0130ndirim Tutar\u0131 \u0130ptal Edilmi\u015ftir Kullan\u0131lmam\u0131\u015ft\u0131r\u201d a\u00e7\u0131klama mesaj\u0131 ile silinmi\u015f emanete \u00e7ekilmesi, sistem taraf\u0131ndan sa\u011flanacakt\u0131r.<\/p>\n

3- \u0130\u015fveren \u0130ntra \u2013 \u201c4447\/Ge\u00e7ici 28. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d men\u00fcs\u00fcnde yer alan ekrandan iptal 27256 kanun numaral\u0131 belgenin i\u015fleme al\u0131nd\u0131\u011f\u0131 d\u00f6nem i\u00e7in eksi kay\u0131t olu\u015fmu\u015f olmas\u0131 halinde \u201cYersiz Destek \u0130\u00e7in Ek Tahakkuk Olu\u015ftur\u201d butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131, (i\u015fyeri borcuna aktar\u0131lan 27256 kanun numaral\u0131 indirim tutar\u0131n\u0131n bor\u00e7 olarak tahakkuk ettirilmesi sa\u011flanacakt\u0131r)<\/p>\n

4- \u0130\u015fveren intra \u2013 \u201cEmanet\u201d men\u00fcs\u00fcnde yer alan \u201cAktar\u0131lmam\u0131\u015f Emanet\u201d b\u00f6l\u00fcm\u00fcn\u00fcn kontrol edilerek, iptal 27256 kanun numaral\u0131 belgenin i\u015fleme al\u0131nd\u0131\u011f\u0131 d\u00f6nemde kullan\u0131lmam\u0131\u015f indirim olup olmad\u0131\u011f\u0131n\u0131n kontrol edilmesi, oldu\u011funun anla\u015f\u0131lmas\u0131 halinde ise eksi kay\u0131t sebebiyle ek tahakkuk olu\u015fturulan d\u00f6neme aktar\u0131lmas\u0131, varsa kalan bor\u00e7 tutar\u0131n\u0131n i\u015fverenden tahsil edilmesi,<\/p>\n

5- \u0130\u015fveren \u0130ntra \u2013 \u201cHatal\u0131 Te\u015fvik Bildirimi Sorgulama G\u00fcncelleme\u201d men\u00fcs\u00fc ile g\u00fcncelleme butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 ve hata listesinin g\u00fcncellenmesi,<\/p>\n

6- \u0130\u015flem yap\u0131lan i\u015fyerinin asgari \u00fccret deste\u011finden yararlanan i\u015fyeri olmas\u0131 halinde asgari \u00fccret destek uygulamas\u0131 yap\u0131lan d\u00f6nemler i\u00e7in, 27256 kanun numaral\u0131 belgede kay\u0131tl\u0131 sigortal\u0131 i\u00e7in asgari \u00fccret deste\u011fi hesaplanmam\u0131\u015f olaca\u011f\u0131ndan, belgenin iptal edilerek yerine xxxxx kanun numaral\u0131 belgenin i\u015fleme al\u0131nmas\u0131 durumunda, sigortal\u0131n\u0131n g\u00fcn say\u0131s\u0131n\u0131n asgari \u00fccret deste\u011fi i\u00e7in hesaplamaya dahil olmas\u0131 gerekiyor ise \u0130\u015fveren \u0130ntra \u2013 \u201c6661 Asgari Destek Yeniden Hesaplama\u201d men\u00fcs\u00fcnde yer alan ekrandan, iptal 27256 kanun numaral\u0131 belgenin i\u015fleme al\u0131nd\u0131\u011f\u0131 d\u00f6nem i\u00e7in \u201cYeniden Hesapla\u201d butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131,<\/p>\n

\u015eeklinde olacakt\u0131r.<\/p>\n

c) 17256 veya 27256 kanun numaral\u0131 belgenin \u201cYersiz Destek \u0130\u00e7in Ek Tahakkuk Olu\u015fturulmal\u0131\u201d a\u00e7\u0131klama mesaj\u0131 ile hatal\u0131 te\u015fvik listesinde yer almas\u0131:<\/p>\n

Baz\u0131 \u00fcnitelerimizce 17256 veya 27256 kanun numaral\u0131 iptal belgenin i\u015fleme al\u0131nd\u0131\u011f\u0131, ancak \u201c4447\/Ge\u00e7ici 27. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d veya \u201c4447\/Ge\u00e7ici 28. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d men\u00fcs\u00fcnden \u201cYersiz Destek \u0130\u00e7in Ek Tahakkuk Olu\u015ftur\u201d butonuna bas\u0131lmad\u0131\u011f\u0131 ve dolay\u0131s\u0131yla hatal\u0131 te\u015fvik listesinde \u201cYersiz Destek \u0130\u00e7in Ek Tahakkuk Olu\u015fturulmal\u0131\u201d mesajl\u0131 hata listesinin sistemden g\u00fcncellenmedi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n

17256 veya 27256 kanun numaral\u0131 belgenin hatal\u0131 te\u015fvik listesinde \u201cYersiz Destek \u0130\u00e7in Ek Tahakkuk Olu\u015fturulmal\u0131\u201d a\u00e7\u0131klama mesaj\u0131 ile yer ald\u0131\u011f\u0131n\u0131n g\u00f6r\u00fclmesi halinde;<\/p>\n

17256 kanun numaras\u0131 i\u00e7in \u201c4447\/Ge\u00e7ici 27. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d men\u00fcs\u00fcnde yer alan \u201cYersiz Destek \u0130\u00e7in Ek Tahakkuk Olu\u015ftur\u201d butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131,<\/p>\n

27256 kanun numaras\u0131 i\u00e7in \u201c4447\/Ge\u00e7ici 28. Madde Yeniden Hesaplama \u0130\u015flemleri\u201d men\u00fcs\u00fcnde yer alan \u201cYersiz Destek \u0130\u00e7in Ek Tahakkuk Olu\u015ftur\u201d butonunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131,<\/p>\n

Gerekmektedir.<\/p>\n

4- MAHSUP \u0130\u015eLEMLER\u0130<\/p>\n

17256 veya 27256 kanun numaral\u0131 belge i\u00e7in sa\u011flanan ve emanet hesaplarda yer alan\/alacak olan destek tutarlar\u0131 her ne kadar merkezden periyodik aral\u0131klarla \u00e7al\u0131\u015ft\u0131r\u0131lacak sistem ile 17256 veya 27256 kanun numaral\u0131 belge verilen d\u00f6neme ait cari ay prim bor\u00e7lar\u0131na otomatik olarak mahsup edilmekte ise de s\u00f6z konusu mahsup i\u015fleminin \u00dcnitenizce de yap\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n

Bu durumda, Kurumumuzca merkezden \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 beklenmeksizin \u00dcnitenizce 17256 veya 27256 kanun numaral\u0131 belgenin i\u015fleme al\u0131nd\u0131\u011f\u0131 d\u00f6neme ait tahakkuk eden d\u00f6nem borcunun 17256 kanun numaras\u0131 i\u00e7in \u201cGe\u00e7ici 27. madde\u201d, 27256 kanun numaras\u0131 i\u00e7in \u201cGe\u00e7ici 28. madde\u201d a\u00e7\u0131klamal\u0131 emanet tutarlar\u0131n\u0131n \u00dcnitenizce i\u015fyeri borcuna aktar\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr.<\/p>\n

Ancak, bu i\u015flemlerin yap\u0131lmas\u0131 s\u0131ras\u0131nda gerek cari aya ait i\u015fveren taraf\u0131ndan d\u00fczenlenen belgenin, gerekse \u00dcnitenizce geriye y\u00f6nelik belge de\u011fi\u015fikli\u011fi yoluyla i\u015fleme al\u0131nan 17256 veya 27256 kanun numaral\u0131 belgenin onaylanmas\u0131n\u0131n ard\u0131ndan, yukar\u0131da a\u00e7\u0131klanan \u201cYeniden Hesapla\u201d, \u201cHatal\u0131 Te\u015fvik G\u00fcncelleme\u201d men\u00fclerin kullan\u0131lmas\u0131n\u0131 m\u00fcteakip i\u015fyeri borcuna mahsup i\u015fleminin yap\u0131lmas\u0131na \u00f6zen g\u00f6sterilmesi gerekmektedir.<\/p>\n

Di\u011fer taraftan, baz\u0131 \u00fcnitelerimizce 17256 veya 27256 kanun numaral\u0131 belgelerin i\u015fleme al\u0131nmas\u0131ndan sonra belge kar\u015f\u0131l\u0131\u011f\u0131 indirim tutarlar\u0131n\u0131n i\u015fyeri borcuna mahsup edilmi\u015f olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, yersiz destek i\u00e7in ek tahakkuk olu\u015fturuldu\u011fu ve olu\u015fan ek tahakkukun 3270 ekran\u0131ndan silindi\u011fi, i\u015flemlerin yeni ba\u015ftan i\u015fleme al\u0131nd\u0131\u011f\u0131 anla\u015f\u0131lm\u0131\u015f olup, yersiz destek hesaplamas\u0131 yap\u0131lan d\u00f6nemlere ait ek tahakkukun 3270 ekranlar\u0131ndan silinmemesi, silinmi\u015f oldu\u011funun anla\u015f\u0131lmas\u0131 halinde ise ilgili d\u00f6neme ait i\u015flem tamamland\u0131ktan sonra mutlaka silinen bor\u00e7 tutar\u0131 kadar ek tahakkukun yeniden 3270 ekran\u0131ndan olu\u015fturulmas\u0131 gerekmektedir.<\/p>\n

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

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

Genel M\u00fcd\u00fcr<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

SGK Genel Yaz\u0131 \u2013 17256 ve 27256 Kanun Numaral\u0131 Destek Uygulamalar\u0131 T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131…  <\/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-15757","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15757","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=15757"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15757\/revisions"}],"predecessor-version":[{"id":15758,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/15757\/revisions\/15758"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=15757"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=15757"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=15757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}