{"id":16795,"date":"2022-02-04T07:03:52","date_gmt":"2022-02-04T07:03:52","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=16795"},"modified":"2022-02-04T07:03:52","modified_gmt":"2022-02-04T07:03:52","slug":"sgk-genel-yazi-sosyal-yardimlasma-ve-dayanisma-vakiflari","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2022\/02\/sgk-genel-yazi-sosyal-yardimlasma-ve-dayanisma-vakiflari\/","title":{"rendered":"SGK Genel Yaz\u0131 \u2013 Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fma Vak\u0131flar\u0131"},"content":{"rendered":"

\"\"<\/a>T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131 : E-24010506-010.07.01-39394760 Tarih: 31.01.2022 Konu : Sosyal Yard\u0131mla\u015f…<\/p>\n

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SGK Genel Yaz\u0131 \u2013 Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fma Vak\u0131flar\u0131<\/strong><\/p>\n

Tarih:\u00a0
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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-24010506-010.07.01-39394760<\/p>\n

Tarih: 31.01.2022<\/p>\n

Konu : Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fma Vak\u0131flar\u0131<\/p>\n

GENEL YAZI<\/p>\n

12.5.2010 tarihli ve 27579 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan\u00a0Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finin<\/a><\/strong>\u00a028 nci maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi 18.8.2021 tarihli ve 31572 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan\u00a0Sosyal Sigorta \u0130\u015flemleri Y\u00f6netmeli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmeli\u011fin<\/a><\/strong>\u00a06 nc\u0131 maddesiyle de\u011fi\u015ftirilmi\u015f olup;<\/p>\n

\u201cMahiyet kodu; yap\u0131lan i\u015fin \u00f6zel veya kamu sekt\u00f6r\u00fcne ait daimi veya ge\u00e7ici oldu\u011funu belirtmeye y\u00f6nelik olup tek hane rakamdan ibarettir. \u00d6zel sekt\u00f6re ait devaml\u0131 i\u015fyerlerine, \u20182\u2019 ve \u00f6zel sekt\u00f6re ait ge\u00e7ici i\u015fyerlerine \u20184\u2019 mahiyet kodu verilir. 10.12.2003 tarihli ve 5018 say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanununun 3 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinde belirtilen kamu idareleri ve kamu iktisadi te\u015febb\u00fcsleri ile bunlar\u0131n ba\u011fl\u0131 idare, ortakl\u0131k, m\u00fcessese ve i\u015fletmeleri ve yukar\u0131da belirtilenlerin \u00f6denmi\u015f sermayesinin % 50\u2019sinden fazlas\u0131na sahip olduklar\u0131 ortakl\u0131k ve i\u015fletmeler, \u00f6zel kanunlar\u0131na g\u00f6re personel \u00e7al\u0131\u015ft\u0131ran di\u011fer kamu kurumlar\u0131na ait devaml\u0131 i\u015fyerlerine \u20181\u2019, ge\u00e7ici i\u015fyerlerine \u20183\u2019 mahiyet kodu verilir.\u201d<\/em><\/p>\n

D\u00fczenlemesi ilgili bentte yer alm\u0131\u015f ve mahiyet kodunun belirlenmesi usul\u00fc a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n

3294 say\u0131l\u0131 Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Kanununun<\/a><\/strong>\u00a03 \u00fcnc\u00fc maddesinde; \u201cBu Kanunda \u00f6ng\u00f6r\u00fclen hizmetlerin ger\u00e7ekle\u015ftirilmesi i\u00e7in Cumhurba\u015fkan\u0131nca g\u00f6revlendirilen Cumhurba\u015fkan\u0131 yard\u0131mc\u0131s\u0131na veya bakana ba\u011fl\u0131 ve T.C. Merkez Bankas\u0131 nezdinde Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Fonu kurulmu\u015ftur.\u201d<\/p>\n

7 nci maddesinin ikinci f\u0131kras\u0131nda, \u201cM\u00fclk\u00ee idare amirleri vakf\u0131n tabii ba\u015fkan\u0131 olup, illerde belediye ba\u015fkan\u0131, defterdar, il mill\u00ee e\u011fitim m\u00fcd\u00fcr\u00fc, il sa\u011fl\u0131k m\u00fcd\u00fcr\u00fc, il tar\u0131m m\u00fcd\u00fcr\u00fc, il sosyal hizmetler ve \u00e7ocuk esirgeme kurumu m\u00fcd\u00fcr\u00fc ve il m\u00fcft\u00fcs\u00fc; il\u00e7elerde belediye ba\u015fkan\u0131, mal m\u00fcd\u00fcr\u00fc, il\u00e7e mill\u00ee e\u011fitim m\u00fcd\u00fcr\u00fc, Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131n\u0131n il\u00e7e \u00fcst g\u00f6revlisi, varsa il\u00e7e tar\u0131m m\u00fcd\u00fcr\u00fc ve il\u00e7e m\u00fcft\u00fcs\u00fc vakf\u0131n m\u00fctevelli heyetini olu\u015fturur. Ayr\u0131ca her faaliyet d\u00f6nemi i\u00e7in, il dahilindeki k\u00f6y ve mahalle muhtarlar\u0131n\u0131n valinin \u00e7a\u011fr\u0131s\u0131 \u00fczerine yapaca\u011f\u0131 toplant\u0131ya kat\u0131lanlar\u0131n salt \u00e7o\u011funlu\u011fuyla kendi aralar\u0131ndan se\u00e7ecekleri birer muhtar \u00fcye ile ilde kurulan ve bu Kanunda belirtilen ama\u00e7lara y\u00f6nelik faaliyette bulunan sivil toplum kurulu\u015flar\u0131n\u0131n y\u00f6neticilerinin kendi aralar\u0131ndan se\u00e7ecekleri iki temsilci ve hay\u0131rsever vatanda\u015flar aras\u0131ndan il genel meclisinin se\u00e7ece\u011fi iki ki\u015fi; il\u00e7e dahilindeki k\u00f6y ve mahalle muhtarlar\u0131n\u0131n kaymakam\u0131n \u00e7a\u011fr\u0131s\u0131 \u00fczerine yapaca\u011f\u0131 toplant\u0131ya kat\u0131lanlar\u0131n salt \u00e7o\u011funlu\u011fu ile kendi aralar\u0131ndan se\u00e7ecekleri birer \u00fcye ile il\u00e7ede kurulu ve bu Kanunda belirtilen ama\u00e7lara y\u00f6nelik faaliyette bulunan sivil toplum kurulu\u015flar\u0131n\u0131n y\u00f6neticilerinin kendi aralar\u0131ndan se\u00e7ecekleri bir temsilci ve hay\u0131rsever vatanda\u015flar aras\u0131ndan il genel meclisinin se\u00e7ece\u011fi iki ki\u015fi m\u00fctevelli heyetinde g\u00f6rev al\u0131rlar. \u0130l veya il\u00e7ede bu Kanunda belirtilen ama\u00e7lara y\u00f6nelik faaliyette bulunan sivil toplum kurulu\u015fu olmamas\u0131 halinde, hay\u0131rsever vatanda\u015flar aras\u0131ndan il genel meclisinin se\u00e7ece\u011fi \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fi daha m\u00fctevelli heyetinde g\u00f6rev yapar.\u201d<\/em><\/p>\n

\u00dc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda; \u201cB\u00fcy\u00fck\u015fehir belediyesi bulunan illerdeki il ve il\u00e7e sosyal yard\u0131mla\u015fma ve dayan\u0131\u015fma vak\u0131flar\u0131nda, ikinci f\u0131krada hay\u0131rsever vatanda\u015flar aras\u0131ndan se\u00e7ilece\u011fi belirtilen iki \u00fcye; il sosyal yard\u0131mla\u015fma ve dayan\u0131\u015fma vak\u0131flar\u0131 i\u00e7in do\u011frudan vali taraf\u0131ndan, il\u00e7e sosyal yard\u0131mla\u015fma ve dayan\u0131\u015fma vak\u0131flar\u0131 i\u00e7in ise kaymakam\u0131n teklifi \u00fczerine vali taraf\u0131ndan belirlenir. Ayr\u0131ca, il veya il\u00e7ede bu Kanunda belirlenen ama\u00e7lara y\u00f6nelik faaliyette bulunan sivil toplum kurulu\u015fu bulunmamas\u0131 h\u00e2linde il sosyal yard\u0131mla\u015fma ve dayan\u0131\u015fma vak\u0131flar\u0131 i\u00e7in do\u011frudan vali taraf\u0131ndan, il\u00e7e sosyal yard\u0131mla\u015fma ve dayan\u0131\u015fma vak\u0131flar\u0131 i\u00e7in ise kaymakam\u0131n teklifi \u00fczerine vali taraf\u0131ndan \u00fc\u00e7\u00fcnc\u00fc bir ki\u015fi daha belirlenir. \u0130l veya il\u00e7e s\u0131n\u0131rlar\u0131 i\u00e7erisinde k\u00f6y bulunmamas\u0131 h\u00e2linde, k\u00f6y muhtar\u0131 yerine bir mahalle muhtar\u0131 daha m\u00fctevelli heyetinde g\u00f6rev yapar. \u0130lde vali, bir vali yard\u0131mc\u0131s\u0131n\u0131 ba\u015fkan vekili olarak; b\u00fcy\u00fck\u015fehir belediye ba\u015fkan\u0131, genel sekreteri veya genel sekreter yard\u0131mc\u0131s\u0131n\u0131; il belediye ba\u015fkan\u0131 da bir belediye ba\u015fkan yard\u0131mc\u0131s\u0131n\u0131 toplant\u0131larda kendisini temsil etmek \u00fczere g\u00f6revlendirebilir.\u201d<\/em><\/p>\n

9 uncu maddesinde; \u201cBu Kanunla kurulan Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fmay\u0131 Te\u015fvik Fonu ile Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fma Vak\u0131flar\u0131;<\/p>\n

a) Kurumlar Vergisinden, (iktisadi i\u015fletmeler hari\u00e7),<\/p>\n

b) Yap\u0131lacak ba\u011f\u0131\u015f ve yard\u0131mlar sebebiyle Veraset ve \u0130ntikal Vergisinden,<\/p>\n

c) Sahip olduklar\u0131 ta\u015f\u0131n\u0131r ve ta\u015f\u0131nmaz mallar ve yapacaklar\u0131 t\u00fcm muameleler dolay\u0131s\u0131yla her t\u00fcrl\u00fc vergi, resim, har\u00e7 ve fonlardan,<\/p>\n

d) Vak\u0131flar, Vak\u0131flar Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce vak\u0131flardan tahsil edilen tefti\u015f ve denetleme masraflar\u0131na kat\u0131lma paylar\u0131ndan,<\/p>\n

e) Her t\u00fcrl\u00fc d\u00f6ner sermaye \u00fccretlerinden,<\/p>\n

Muaft\u0131r.<\/p>\n

Fona ve Vakfa yap\u0131lacak ba\u011f\u0131\u015f ve yard\u0131mlar her t\u00fcrl\u00fc vergi, resim ve har\u00e7tan muaft\u0131r. Bu ba\u011f\u0131\u015f ve yard\u0131mlar Kurumlar ve Gelir Vergisi matrah\u0131ndan indirilebilir.\u201d<\/p>\n

H\u00fck\u00fcmleri yer almaktad\u0131r.<\/p>\n

Bu kapsamda 3294 say\u0131l\u0131 Kanun gere\u011fi kurulan Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fma Vak\u0131flar\u0131n\u0131n kamu g\u00fcc\u00fcn\u00fc kulland\u0131klar\u0131, 3294 say\u0131l\u0131 Kanun ile bir\u00e7ok vergiden muaf tutulduklar\u0131, 5335 say\u0131l\u0131 Kanunun 30 uncu maddesinin ikinci f\u0131kras\u0131 kapsam\u0131na giren ilgili vak\u0131flar\u0131n Kurumumuzca uygulanan istihdam te\u015fvik ve desteklerinden yararlanamad\u0131klar\u0131 ve s\u00f6z konusu vak\u0131flar\u0131n\u0131n te\u015fekk\u00fcl\u00fcn\u00fcn \u00f6zel bir Kanun esas al\u0131narak olu\u015ftu\u011fu g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda Sosyal Yard\u0131mla\u015fma ve Dayan\u0131\u015fma Vak\u0131flar\u0131n\u0131n mahiyet kodlar\u0131n\u0131n kamu kurumlar\u0131na ait devaml\u0131 i\u015fyerlerine verilen \u20181\u2019 ve ge\u00e7ici i\u015fyerlerine verilen \u20183\u2019 mahiyet kodu esas al\u0131narak g\u00fcncellenmesi gerekmektedir.<\/p>\n

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

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

Genel M\u00fcd\u00fcr<\/p>\n

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\u00a0<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Say\u0131 : E-24010506-010.07.01-39394760 Tarih: 31.01.2022 Konu : Sosyal Yard\u0131mla\u015f…  <\/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-16795","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16795","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=16795"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16795\/revisions"}],"predecessor-version":[{"id":16796,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16795\/revisions\/16796"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}