{"id":2578,"date":"2017-02-21T17:28:00","date_gmt":"2017-02-21T14:28:00","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2578"},"modified":"2017-02-21T17:28:20","modified_gmt":"2017-02-21T14:28:20","slug":"muhtasar-ve-prim-hizmet-beyannamesi-genel-tebligi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/muhtasar-ve-prim-hizmet-beyannamesi-genel-tebligi\/","title":{"rendered":"Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi"},"content":{"rendered":"<p><strong>18\/02\/2017 tarih ve 29983 say\u0131l\u0131 Resmi Gazete,\u00a0Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi; <\/strong><\/p>\n<p>vergi kanunlar\u0131na g\u00f6re vergi dairesine verilmesi gereken &#8220;Muhtasar Beyanname&#8221; ile 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lan ki\u015fileri bildirmekle y\u00fck\u00fcml\u00fc olanlar taraf\u0131ndan Sosyal G\u00fcvenlik Kurumuna verilmesi gereken &#8220;Ayl\u0131k Prim ve Hizmet Belgesi&#8221; nin birle\u015ftirilmesi sonucunda olu\u015fturulan &#8220;Muhtasar ve Prim Hizmet Beyannamesi&#8221;nin vergi dairesine verilmesine ili\u015fkin usul ve esaslar\u0131 d\u00fczenleyen a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p align=\"justify\"><strong>Muhtasar ve Prim Hizmet Beyannamesinin Verilmesine \u0130li\u015fkin \u0130\u015flemler<\/strong><\/p>\n<p align=\"justify\"><strong>Muhtasar ve Prim Hizmet Beyannamesi<\/strong><\/p>\n<p align=\"justify\"><strong>MADDE 4 \u2013<\/strong> (1) 193 say\u0131l\u0131 Kanunun 98\/A maddesinde,<\/p>\n<p align=\"justify\">&#8220;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<p align=\"justify\">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<p align=\"justify\">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<p align=\"justify\">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 yap\u0131lm\u0131\u015f say\u0131l\u0131r.&#8221;<\/p>\n<p align=\"justify\">h\u00fck\u00fcmlerine yer verilmi\u015ftir&#8230;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>18\/02\/2017 tarih ve 29983 say\u0131l\u0131 Resmi Gazete,\u00a0Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi; vergi kanunlar\u0131na g\u00f6re vergi dairesine verilmesi gereken &#8220;Muhtasar Beyanname&#8221; ile 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi kapsam\u0131nda sigortal\u0131 say\u0131lan ki\u015fileri bildirmekle y\u00fck\u00fcml\u00fc olanlar taraf\u0131ndan Sosyal G\u00fcvenlik Kurumuna verilmesi gereken &#8220;Ayl\u0131k Prim ve Hizmet Belgesi&#8221; nin birle\u015ftirilmesi sonucunda olu\u015fturulan &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[353,28,156],"tags":[365,865,388,415,387,66],"class_list":["post-2578","post","type-post","status-publish","format-standard","","category-gib-2","category-resmi-gazete","category-vergi-2","tag-beyanname","tag-birseltirildi","tag-hizmet","tag-muhtasar","tag-prim","tag-teblig"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi<\/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-ve-prim-hizmet-beyannamesi-genel-tebligi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi\" \/>\n<meta property=\"og:description\" content=\"18\/02\/2017 tarih ve 29983 say\u0131l\u0131 Resmi Gazete,\u00a0Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi; 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