{"id":2525,"date":"2016-08-10T13:08:18","date_gmt":"2016-08-10T10:08:18","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2525"},"modified":"2016-08-10T13:08:18","modified_gmt":"2016-08-10T10:08:18","slug":"muhtasar-beyanname-ile-aylik-prim-ve-hizmet-belgesi-birlestirildi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/muhtasar-beyanname-ile-aylik-prim-ve-hizmet-belgesi-birlestirildi\/","title":{"rendered":"Muhtasar Beyanname ile Ayl\u0131k Prim ve Hizmet Belgesi Birle\u015ftirildi"},"content":{"rendered":"

Yat\u0131r\u0131m Ortam\u0131n\u0131n iyile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun \u00a009.08.2016 tarihinde resmi gazeteye g\u00f6re Muhtasar beyanname ile Ayl\u0131k Prim ve Hizmet Belgesi birle\u015ftirildi.<\/p>\n

9 A\u011fustos 2016 SALI,\u00a0Say\u0131 : 29796,<\/strong><\/p>\n

KANUN<\/strong><\/p>\n

YATIRIM ORTAMININ \u0130Y\u0130LE\u015eT\u0130R\u0130LMES\u0130 AMACIYLA BAZI KANUNLARDA\u00a0<\/strong>DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN<\/strong><\/p>\n

MADDE 16 \u2013<\/strong> 193 say\u0131l\u0131 Kanunun 98 inci maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir.<\/p>\n

\u201cMuhtasar ve prim hizmet beyannamesi:<\/strong><\/p>\n

MADDE 98\/A \u2013 Muhtasar ve prim hizmet beyannamesi, vergi kanunlar\u0131na g\u00f6re verilmesi gereken muhtasar beyanname ile 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca verilmesi gereken ayl\u0131k prim ve hizmet belgesinin birle\u015ftirilerek, kesilen vergilerin matrahlar\u0131yla birlikte sigortal\u0131n\u0131n sigorta primleri ve kazan\u00e7lar\u0131 toplam\u0131 ile prim \u00f6deme g\u00fcn say\u0131lar\u0131n\u0131n bildirilmesine mahsustur.<\/p>\n

Muhtasar beyanname ile ayl\u0131k prim ve hizmet belgesinin birle\u015ftirilerek verilmesi hususunda zorunluluk getirmeye veya kald\u0131rmaya, kapsama girecekleri gruplar, sekt\u00f6rler, gayrisafi i\u015f has\u0131latlar\u0131, istihdam edilen i\u015f\u00e7i say\u0131lar\u0131, gelir unsurlar\u0131, il ve il\u00e7e s\u0131n\u0131rlar\u0131 itibar\u0131yla ayr\u0131 ayr\u0131 veya birlikte tespit etmeye, muhtasar ve prim hizmet beyannamesinin \u015fekil, i\u00e7erik ve ekleri ile ilgili oldu\u011fu d\u00f6nemi ve uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 ile \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 m\u00fc\u015ftereken yetkilidir.<\/p>\n

Muhtasar ve prim hizmet beyannamesinin verilmesinde bu Kanunun 98 inci maddesinde belirtilen yer ve s\u00fcreler dikkate al\u0131n\u0131r. Maliye Bakanl\u0131\u011f\u0131; b\u00f6lge, il, il\u00e7e, mahal ve sekt\u00f6rlere g\u00f6re yetkili vergi dairesini ve beyannamenin verilme zaman\u0131n\u0131 belirlemeye yetkilidir.<\/p>\n

Bu Kanunda ve di\u011fer kanunlarda, muhtasar beyanname ile ayl\u0131k prim ve hizmet belgesine yap\u0131lm\u0131\u015f olan at\u0131flar, bu iki belgenin tek bir beyanname olarak birle\u015ftirildi\u011fi durumlarda, muhtasar ve prim hizmet beyannamesine<\/strong> yap\u0131lm\u0131\u015f say\u0131l\u0131r.\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"

Yat\u0131r\u0131m Ortam\u0131n\u0131n iyile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun \u00a009.08.2016 tarihinde resmi gazeteye g\u00f6re Muhtasar beyanname ile Ayl\u0131k Prim ve Hizmet Belgesi birle\u015ftirildi. 9 A\u011fustos 2016 SALI,\u00a0Say\u0131 : 29796, KANUN YATIRIM ORTAMININ \u0130Y\u0130LE\u015eT\u0130R\u0130LMES\u0130 AMACIYLA BAZI KANUNLARDA\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN MADDE 16 \u2013 193 say\u0131l\u0131 Kanunun 98 inci maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki madde eklenmi\u015ftir. …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53,156],"tags":[365,850,415,849],"class_list":["post-2525","post","type-post","status-publish","format-standard","","category-muhasebe","category-vergi-2","tag-beyanname","tag-birlesti","tag-muhtasar","tag-prim-hizmet"],"yoast_head":"\nMuhtasar Beyanname ile Ayl\u0131k Prim ve Hizmet Belgesi Birle\u015ftirildi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/muhtasar-beyanname-ile-aylik-prim-ve-hizmet-belgesi-birlestirildi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Muhtasar Beyanname ile Ayl\u0131k Prim ve Hizmet Belgesi Birle\u015ftirildi\" 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