{"id":3682,"date":"2021-06-27T17:05:09","date_gmt":"2021-06-27T14:05:09","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/muhtasar-ve-prim-hizmet-beyannamesi-uygulamasi-basliyor\/"},"modified":"2021-06-27T17:05:09","modified_gmt":"2021-06-27T14:05:09","slug":"muhtasar-ve-prim-hizmet-beyannamesi-uygulamasi-basliyor","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/muhtasar-ve-prim-hizmet-beyannamesi-uygulamasi-basliyor\/","title":{"rendered":"Muhtasar ve Prim Hizmet Beyannamesi Uygulamas\u0131 Ba\u015fl\u0131yor"},"content":{"rendered":"<p><strong>Muhtasar ve Prim Hizmet Beyannamesi Uygulamas\u0131<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>AMASYA, BARTIN VE \u00c7ANKIRI \u0130LLER\u0130<\/strong>NDE BULUNAN M\u00dcKELLEFLER\/\u0130\u015eVERENLERCE \u201cMUHTASAR VE PR\u0130M H\u0130ZMET BEYANNAMES\u0130\u201d VER\u0130LMES\u0130 UYGULAMASINA 1 OCAK 2018,<\/p>\n<p style=\"text-align: center;\"><strong>D\u0130\u011eER \u0130LLER<\/strong>DE 1 TEMMUZ 2018 TAR\u0130H\u0130NDE BA\u015eLANIYOR<\/p>\n<p><strong>\u00d6ZET<\/strong> : <strong><span style=\"text-decoration: underline;\">Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi (S\u0131ra No: 1)<\/span><\/strong>\u2019de de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n<p>&#8211; K\u0131r\u015fehir ilindeki m\u00fckellefler\/i\u015fverenler i\u00e7in 1\/6\/2017 tarihinden itibaren ba\u015flam\u0131\u015f olan (<strong><span style=\"text-decoration: underline;\">281 Seri No.lu Gelir Vergisi Genel Tebli\u011fi<\/span><\/strong>nde belirtilen bankalar hari\u00e7) Muhtasar ve Prim Hizmet Beyannamesi\u201d verilmesi uygulamas\u0131na, Amasya, Bart\u0131n ve \u00c7ank\u0131r\u0131 illeri merkez ve il\u00e7elerinde bulunan m\u00fckellefler\/i\u015fverenler de 1\/1\/2018 tarihinden itibaren ba\u015flayacakt\u0131r.<\/p>\n<p>&#8211; Di\u011fer illerde uygulama, 1\/7\/2018 tarihinde ba\u015flayacakt\u0131r. 25\/8\/1999 tarihli ve <strong><span style=\"text-decoration: underline;\">4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131<\/span><\/strong> Kanununun Ek 5 inci maddesi kapsam\u0131nda yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi alan sigortal\u0131lar\u0131n prime esas kazan\u00e7 ve hizmet bilgilerini i\u00e7eren Muhtasar ve Prim Hizmet Beyannamesi, T\u00fcrkiye \u0130\u015f Kurumu Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan en ge\u00e7 beyannamenin ilgili oldu\u011fu ay\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc ay\u0131n 23\u2019\u00fcnc\u00fc g\u00fcn\u00fc saat 23.59&#8217;a kadar elektronik ortamda g\u00f6nderilmesine ili\u015fkin Ge\u00e7ici 2\u2019nci madde d\u00fczenlemesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>18 \u015eubat 2017 tarihli ve 29983 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan <strong>\u00a0Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi (S\u0131ra No:1)<\/strong>\u2019nde, vergi kanunlar\u0131na g\u00f6re vergi dairesine verilmesi gereken \u201cMuhtasar Beyanname\u201d ile 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanununun 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 \u201cAyl\u0131k Prim ve Hizmet Belgesi\u201dnin birle\u015ftirilmesi sonucunda olu\u015fturulan \u201cMuhtasar ve Prim Hizmet Beyannamesinin verilmesine ili\u015fkin usul ve esaslar hakk\u0131nda a\u00e7\u0131klamada bulunulmu\u015ftu Konuyla ilgili a\u00e7\u0131klamalar\u0131m\u0131za ise 20.02.2017\/35 say\u0131l\u0131 Sirk\u00fclerimizde yer verilmi\u015fti.<\/p>\n<p>21 Aral\u0131k 2017 tarihli ve 30277 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan\u00a0Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi (S\u0131ra No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 3) \u2019de s\u00f6z konusu Tebli\u011fde de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Yap\u0131lan de\u011fi\u015fiklikler a\u015fa\u011f\u0131daki gibidir.<\/strong><\/p>\n<p><strong><span style=\"color: #ff0000;\">\u221a<\/span> <\/strong>Amasya, Bart\u0131n ve \u00c7ank\u0131r\u0131 illeri merkez ve il\u00e7elerinde bulunan m\u00fckellefler\/i\u015fverenler (281 Seri No.lu Gelir Vergisi Genel Tebli\u011finde belirtilen bankalar hari\u00e7) i\u00e7in Muhtasar ve Prim Hizmet Beyannamesi\u201d verilmesi uygulamas\u0131na, 1\/1\/2018 tarihinden itibaren ba\u015flanacakt\u0131r.<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u221a<\/span> <\/strong>M\u00fckelleflerce\/i\u015fverenlerce Amasya, Bart\u0131n, \u00c7ank\u0131r\u0131 ve K\u0131r\u015fehir illeri d\u0131\u015f\u0131ndaki ba\u015fka bir ilde istihdam edilmekle birlikte \u00fccret \u00f6demeleri veya tahakkuku bu illerde yap\u0131lan \u00e7al\u0131\u015fanlar\u0131n \u00fccret \u00f6demeleri \u00fczerinden tevkif edilen vergiler ile sigortal\u0131lar\u0131n prime esas kazan\u00e7 ve hizmet bilgilerini i\u00e7eren Muhtasar ve Prim Hizmet Beyannamesi Amasya, Bart\u0131n, \u00c7ank\u0131r\u0131 veya K\u0131r\u015fehir illerindeki yetkili vergi dairelerine elektronik ortamda g\u00f6nderilecektir.<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u221a<\/span> <\/strong>Amasya, Bart\u0131n, \u00c7ank\u0131r\u0131 veya K\u0131r\u015fehir illerinde istihdam edilmekle birlikte \u00fccret \u00f6demesi veya tahakkuku bu iller d\u0131\u015f\u0131nda bir ilde yap\u0131lan \u00e7al\u0131\u015fanlar\u0131n \u00fccret \u00f6demeleri \u00fczerinden tevkif edilen vergilere ait muhtasar beyanname, \u00fccret \u00f6demesi veya tahakkukun yap\u0131ld\u0131\u011f\u0131 yer vergi dairesine verilecektir. Ayr\u0131ca bu sigortal\u0131lara ait ayl\u0131k prim ve hizmet belgeleri ise elektronik ortamda (e-bildirge) Kuruma verilmeye devam edilecektir.<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u221a<\/span> <\/strong>Di\u011fer illerde uygulama 1\/7\/2018 tarihinde ba\u015flayacakt\u0131r.<\/p>\n<p><strong><span style=\"color: #ff0000;\">\u221a<\/span> <\/strong>25\/8\/1999 tarihli ve 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanununun Ek 5 inci maddesi kapsam\u0131nda yar\u0131m \u00e7al\u0131\u015fma \u00f6dene\u011fi alan sigortal\u0131lar\u0131n prime esas kazan\u00e7 ve hizmet bilgilerini i\u00e7eren Muhtasar ve Prim Hizmet Beyannamesi, T\u00fcrkiye \u0130\u015f Kurumu Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan en ge\u00e7 beyannamenin ilgili oldu\u011fu ay\u0131 takip eden \u00fc\u00e7\u00fcnc\u00fc ay\u0131n 23\u2019\u00fcnc\u00fc g\u00fcn\u00fc saat 23.59&#8217;a kadar elektronik ortamda g\u00f6nderilmesine ili\u015fkin Ge\u00e7ici 2\u2019nci madde d\u00fczenlemesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Tebli\u011fde yap\u0131lan de\u011fi\u015fiklikler kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak g\u00f6rmek i\u00e7in\u00a0<span style=\"text-decoration: underline;\"><strong>TIKLAYINIZ<\/strong><\/span><\/p>\n<p>Tebli\u011fe Ula\u015fmak \u0130\u00e7in <span style=\"text-decoration: underline;\"><strong>TIKLAYINIZ<\/strong><\/span><\/p>\n<p>Kaynak: <strong>T\u00dcRMOB<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Muhtasar ve Prim Hizmet Beyannamesi Uygulamas\u0131 AMASYA, BARTIN VE \u00c7ANKIRI \u0130LLER\u0130NDE BULUNAN M\u00dcKELLEFLER\/\u0130\u015eVERENLERCE \u201cMUHTASAR VE PR\u0130M H\u0130ZMET BEYANNAMES\u0130\u201d VER\u0130LMES\u0130 UYGULAMASINA 1 OCAK 2018, D\u0130\u011eER \u0130LLERDE 1 TEMMUZ 2018 TAR\u0130H\u0130NDE BA\u015eLANIYOR \u00d6ZET : Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi (S\u0131ra No: 1)\u2019de de\u011fi\u015fiklikler yap\u0131ld\u0131. &#8211; K\u0131r\u015fehir ilindeki m\u00fckellefler\/i\u015fverenler i\u00e7in 1\/6\/2017 tarihinden itibaren ba\u015flam\u0131\u015f olan (281&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Muhtasar ve Prim Hizmet Beyannamesi Uygulamas\u0131 Ba\u015fl\u0131yor - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/muhtasar-ve-prim-hizmet-beyannamesi-uygulamasi-basliyor\/\" \/>\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 Uygulamas\u0131 Ba\u015fl\u0131yor - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"Muhtasar ve Prim Hizmet Beyannamesi Uygulamas\u0131 AMASYA, BARTIN VE \u00c7ANKIRI \u0130LLER\u0130NDE BULUNAN M\u00dcKELLEFLER\/\u0130\u015eVERENLERCE \u201cMUHTASAR VE PR\u0130M H\u0130ZMET BEYANNAMES\u0130\u201d VER\u0130LMES\u0130 UYGULAMASINA 1 OCAK 2018, D\u0130\u011eER \u0130LLERDE 1 TEMMUZ 2018 TAR\u0130H\u0130NDE BA\u015eLANIYOR \u00d6ZET : Muhtasar ve Prim Hizmet Beyannamesi Genel Tebli\u011fi (S\u0131ra No: 1)\u2019de de\u011fi\u015fiklikler yap\u0131ld\u0131. &#8211; 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