{"id":3730,"date":"2021-06-27T17:05:18","date_gmt":"2021-06-27T14:05:18","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler\/"},"modified":"2021-06-27T17:05:18","modified_gmt":"2021-06-27T14:05:18","slug":"sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler\/","title":{"rendered":"SGK Genelgesi 2017\/30 Tebli\u011f \u0130\u015flemleri ve S\u00fcreler"},"content":{"rendered":"<p><strong>SGK Genelgesi 2017\/30<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>T.C.<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/strong><\/p>\n<p><strong>Tarih:<\/strong> 27\/12\/2017<\/p>\n<p><strong>Say\u0131<\/strong> : 70660756-206.16-E.6569541<\/p>\n<p><strong>Konu<\/strong> : 2011\/53 say\u0131l\u0131 Genelgenin tebli\u011f i\u015flemleri ve s\u00fcreler ile ilgili b\u00f6l\u00fcmlerinde de\u011fi\u015fiklik yap\u0131lmas\u0131<\/p>\n<p style=\"text-align: center;\"><strong>GENELGE<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>2017\/30<\/strong><\/p>\n<p>5\/12\/2017 tarihli ve 30261 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan \u201c<strong><span style=\"text-decoration: underline;\">7061 say\u0131l\u0131 Baz\u0131 Vergi Kanunlar\u0131 \u0130le Di\u011fer Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/span><\/strong>\u201d ile <strong><span style=\"text-decoration: underline;\">213 say\u0131l\u0131 Vergi Usul Kanunu<\/span><\/strong> ve <strong><span style=\"text-decoration: underline;\">6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunun<\/span><\/strong> muhtelif maddelerinde de\u011fi\u015fiklik yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>A) 1\/1\/2018 tarihinden ge\u00e7erli olmak \u00fczere 6183 say\u0131l\u0131 Kanunun 15, 55, 56 ve 60 \u0131nc\u0131 maddelerinde ve 58 inci maddesinin birinci ve yedinci f\u0131kralar\u0131nda yer alan \u201c7\u201d ibareleri \u201c15\u201d olarak de\u011fi\u015ftirilmi\u015f olup, <strong><span style=\"text-decoration: underline;\">2011\/53 say\u0131l\u0131 Genelgedeki<\/span><\/strong> de\u011fi\u015fiklikler a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir.<\/p>\n<p><strong>1)<\/strong> 2011\/53 say\u0131l\u0131 Genelgenin \u201cBirinci K\u0131s\u0131m, Birinci B\u00f6l\u00fcm, Kurum Alacaklar\u0131n\u0131n Korunmas\u0131na \u0130li\u015fkin H\u00fck\u00fcmler\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde ilgili yerler a\u015fa\u011f\u0131daki \u015fekilde g\u00fcncellenmi\u015ftir.<\/p>\n<p>\u201c6.2. \u0130htiyati haczin uygulanmas\u0131 ve dava konusu edilmesi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn ikinci ve be\u015finci paragraf\u0131ndaki 7 g\u00fcnl\u00fck s\u00fcreler 15 g\u00fcn olarak a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cHaklar\u0131nda ihtiyati haciz uygulanan bor\u00e7lular, haczin yap\u0131ld\u0131\u011f\u0131 tarihten, g\u0131yapta yap\u0131lan hacizlerde ise haczin tebli\u011f tarihinden itibaren 15 g\u00fcn i\u00e7inde yetkili i\u015f mahkemesinde dava a\u00e7abilir. Bor\u00e7lu taraf\u0131ndan ihtiyati hacze kar\u015f\u0131 15 g\u00fcn i\u00e7inde ihtiyati haczin iptali i\u00e7in dava a\u00e7\u0131lm\u0131\u015f olsa bile, h\u00fck\u00fcm kesinle\u015finceye kadar ihtiyati haciz devam eder. \u201d<\/p>\n<p>\u201c\u0130htiyati hacze kar\u015f\u0131 15 g\u00fcnl\u00fck dava a\u00e7ma s\u00fcresinin ge\u00e7mesinden sonra alacakl\u0131 \u00fcnitece \u00f6deme emrinin tebli\u011fi ile ihtiyati haciz kesin hacze \u00e7evrilir.&#8217;\u201d<\/p>\n<p>\u201c13. Alt i\u015fverenlerin bor\u00e7lar\u0131\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn 12 nci paragraf\u0131ndaki 7 g\u00fcnl\u00fck s\u00fcre 15 g\u00fcn olarak a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>&#8220;\u00d6te yandan, 6183 say\u0131l\u0131 Kanunun 55 inci maddesinin birinci f\u0131kras\u0131nda; \u201cAmme alaca\u011f\u0131n\u0131 vadesinde \u00f6demeyenlere, 15 g\u00fcn i\u00e7inde bor\u00e7lar\u0131n\u0131 \u00f6demeleri veya mal bildiriminde bulunmalar\u0131 l\u00fczumu bir \u201c\u00f6deme emri\u201d ile tebli\u011f olunur.\u201d<\/p>\n<p><strong>2)<\/strong> 2011\/53 say\u0131l\u0131 Genelgenin \u201cBirinci K\u0131s\u0131m, ikinci B\u00f6l\u00fcm, Mahsup ve Tecil\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde ilgili yerler a\u015fa\u011f\u0131daki \u015fekilde g\u00fcncellenmi\u015ftir.<\/p>\n<p>\u201c2.12. Tecil ve taksitlendirme \u015fartlar\u0131na uyulmamas\u0131\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn ikinci paragraf\u0131ndaki 7 g\u00fcnl\u00fck s\u00fcreler 15 g\u00fcn olarak a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c6183 say\u0131l\u0131 Kanunun 56 nc\u0131 maddesi, \u201cKar\u015f\u0131l\u0131\u011f\u0131nda teminat g\u00f6sterilmi\u015f bulunan amme alaca\u011f\u0131 vadesinde \u00f6denmedi\u011fi takdirde, borcun 15 g\u00fcn i\u00e7inde \u00f6denmesi, aksi halde teminat\u0131n paraya \u00e7evrilece\u011fi veya di\u011fer \u015fekillerle cebren tahsile devam olunaca\u011f\u0131 bor\u00e7luya bildirilir. 15 g\u00fcn i\u00e7inde bor\u00e7 \u00f6denmedi\u011fi takdirde teminat bu kan\u0131m h\u00fck\u00fcmlerine g\u00f6re paraya \u00e7evrilerek amme alaca\u011f\u0131 tahsil edilir. \u201d h\u00fckm\u00fcn\u00fc amirdir. \u201d<\/p>\n<p>\u201cBuna g\u00f6re, tecil ve taksitlendirme ko\u015fullar\u0131na uyulmamas\u0131 \u00fczerine tecil ve taklitlendirme i\u015flemi bozuldu\u011funda bor\u00e7luya, \u201ckar\u015f\u0131l\u0131\u011f\u0131nda teminat al\u0131nm\u0131\u015f olan borcun 15 g\u00fcn i\u00e7inde \u00f6denmesi, aksi halde teminat\u0131n paraya \u00e7evrilece\u011fi ve di\u011fer \u015fekillerle cebren tahsile devam edilece\u011finin \u201d bildirilmesi, 6183 say\u0131l\u0131 Kanunun 56 nc\u0131 maddesi h\u00fckm\u00fc gere\u011fi yasal zorunluluk oldu\u011fundan, bor\u00e7luya y\u00fck\u00fcml\u00fcl\u00fcklerinin mutlaka bir yaz\u0131 ile bildirilmesi gerekmektedir.&#8217;\u2019<\/p>\n<p>3) 2011\/53 say\u0131l\u0131 Genelgenin \u201c\u0130kinci K\u0131s\u0131m, Kurum Alaca\u011f\u0131n\u0131n Cebren Tahsili\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnde ilgili yerler a\u015fa\u011f\u0131daki \u015fekilde g\u00fcncellenmi\u015ftir.<\/p>\n<p>\u201c1.1. Teminatl\u0131 alacaklarda takip\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn birinci paragraf\u0131ndaki 7 g\u00fcnl\u00fck s\u00fcreler 15 g\u00fcn olarak a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c6183 say\u0131l\u0131 Kanunun 56 nc\u0131 maddesi h\u00fckm\u00fcne g\u00f6re, kar\u015f\u0131l\u0131\u011f\u0131nda teminat g\u00f6sterilmi\u015f bulunan Kurum alaca\u011f\u0131 vadesinde \u00f6denmedi\u011fi takdirde, borcun 15 g\u00fcn i\u00e7inde \u00f6denmesi, aksi halde teminat\u0131n paraya \u00e7evrilece\u011fi veya di\u011fer \u015fekillerde cebren tahsiline devam olunaca\u011f\u0131n\u0131n bor\u00e7luya bildirilmesi gerekmektedir. Bu bildirime ra\u011fmen 15 g\u00fcn i\u00e7inde bor\u00e7 \u00f6denmedi\u011fi takdirde teminat 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re paraya \u00e7evrilir.\u201d<\/p>\n<p>\u201c1.2. \u00d6deme emri\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn birinci paragraf\u0131n\u0131n birinci c\u00fcmlesinde ve ikinci paragraf\u0131nda yer alan 7 g\u00fcnl\u00fck s\u00fcreler 15 g\u00fcn olarak a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cKurum alaca\u011f\u0131n\u0131 vadesinde \u00f6demeyenlere 15 giin i\u00e7inde bor\u00e7lar\u0131n\u0131 \u00f6demeleri veya mal bildiriminde bulunmalar\u0131 gerekti\u011fi \u00f6deme emri ile bildirilir. \u201d<\/p>\n<p>\u201cKendisine \u00f6deme emri tebli\u011f olunan \u015fah\u0131s, b\u00f6yle bir borcunun olmad\u0131\u011f\u0131 veya k\u0131smen \u00f6dendi\u011fi veya zamana\u015f\u0131m\u0131na u\u011frad\u0131\u011f\u0131n\u0131 iddia ederek \u00f6deme emrinin tebli\u011f tarihinden itibaren 15 giin i\u00e7inde alacakl\u0131 \u00fcnitenin bulundu\u011fu yetkili i\u015f mahkemesine itirazda bulunabilir.\u201d<\/p>\n<p>\u201c1.3. Mal bildirimi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn \u00fc\u00e7\u00fcnc\u00fc paragraf\u0131n\u0131n ilk c\u00fcmlesinde yer alan 7 g\u00fcnl\u00fck s\u00fcre 15 g\u00fcn olarak a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cKendisine \u00f6deme emri tebli\u011f edilen bor\u00e7lu 15 g\u00fcn i\u00e7inde borcunu \u00f6demek veya mal bildiriminde bulunmak mecburiyetindedir.\u201d<\/p>\n<p>\u201c1.4. Hapsen tazyik\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn birinci paragraf\u0131n\u0131n ilk c\u00fcmlesinde yer alan 7 g\u00fcnl\u00fck s\u00fcre 15 g\u00fcn olarak a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cKendisine \u00f6deme emri tebli\u011f edilen bor\u00e7lu borcunu \u00f6demezse 15 g\u00fcn i\u00e7inde mal bildiriminde bulunmas\u0131 gerekmektedir.<sup>,,<\/sup><\/p>\n<p>\u201c1.5.1. Kati haciz\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn birinci paragraf\u0131ndaki 7 g\u00fcnl\u00fck s\u00fcre 15 g\u00fcn olarak a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cKati haciz Kurum alacaklar\u0131n\u0131n vadesinde \u00f6denmemesi \u00fczerine bor\u00e7lulara \u00f6deme emri tebli\u011f edilmesine m\u00fcteakip, \u00f6deme emrinin kesinle\u015fmesinden sonra (\u00f6deme emrinin tebli\u011f tarihinden sonra 15 g\u00fcn ge\u00e7mesinden itibaren) yap\u0131lan kesin hacizdir.\u201d<\/p>\n<p>B) 213 say\u0131l\u0131 Vergi Usul Kanununun 101, 102, 103 \u00fcnc\u00fc maddelerinde 1\/1\/2018 tarihinden ge\u00e7erli olmak \u00fczere 6183 say\u0131l\u0131 Kanuna g\u00f6re yap\u0131lacak tebli\u011f i\u015flemlerinde esas al\u0131nacak bilinen adresler, evrak\u0131n teslimi, ilanen tebli\u011f yap\u0131lacak hallere ili\u015fkin d\u00fczenlemeler yap\u0131lm\u0131\u015f olup, buna g\u00f6re 2011\/53 say\u0131l\u0131 Genelgede yap\u0131lan de\u011fi\u015fiklikler a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir.<\/p>\n<p>\u201c2. Tebli\u011f i\u015flemleri<\/p>\n<p>6183 say\u0131l\u0131 Kanunun 8 inci maddesi gere\u011fi aksine bir h\u00fck\u00fcm bulunmad\u0131k\u00e7a bu Kanunda yaz\u0131l\u0131 s\u00fcrelerin hesaplanmas\u0131nda ve tebli\u011flerin yap\u0131lmas\u0131nda 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131 belirtilmi\u015ftir. Tebligat\u0131n amac\u0131, hukuki i\u015flemlerin sonu\u00e7lar\u0131ndan etkilenmeleri ama\u00e7lananlar\u0131n bilgilendirilmesi ve bu bilgilendirmenin belgelendirilmesidir.<\/p>\n<p>Tebligat esaslar\u0131, 213 say\u0131l\u0131 Kanunun 93 ila 109 uncu maddeleri aras\u0131nda d\u00fczenlenmi\u015f olup, h\u00fck\u00fcm ifade eden belgeler ve yaz\u0131lar, adresleri bilinen ger\u00e7ek ve t\u00fczel ki\u015filere posta arac\u0131l\u0131\u011f\u0131yla ilmuhaberli taahh\u00fctl\u00fc, memur eliyle veya adresleri bilinmeyenlere ilan yoluyla tebli\u011f edilir.<\/p>\n<p>Kural olarak, bir tebli\u011fin h\u00fck\u00fcm ifade etmesi i\u00e7in usul\u00fcne uygun olarak yap\u0131lmas\u0131 gerekmektedir. 213 say\u0131l\u0131 Kanunun 108 inci maddesi gere\u011fi tebli\u011f edilen evraklarda esasa ili\u015fkin olmayan \u015fekil hatalar\u0131 tebli\u011fin hukuki ge\u00e7erlili\u011fini etkilememektedir. Ancak her hal\u00fckarda tebli\u011fde;<\/p>\n<p>&#8211; Bor\u00e7lu ger\u00e7ek ki\u015fi ise ad ve soyad\u0131, t\u00fczel ki\u015fi ise tam unvan\u0131,<\/p>\n<p>&#8211; Tebli\u011f edilecek borcun t\u00fcr\u00fc ve miktar\u0131,<\/p>\n<p>&#8211; \u0130tiraz\u0131n hangi s\u00fcrede ve nereye yap\u0131laca\u011f\u0131,<\/p>\n<p>belirtilmi\u015f olmal\u0131d\u0131r. S\u00f6z konusu bilgilerde esasa ili\u015fkin hata\/noksanl\u0131k bulunmas\u0131 halinde tebli\u011f ge\u00e7ersiz say\u0131labilmektedir.<\/p>\n<p><strong>2.1. Tebli\u011f yap\u0131lacaklar<\/strong><\/p>\n<p><strong>2.1.1.\u00a0Bor\u00e7lulara, kanuni temsilcilere ve umumi vekillere tebli\u011f<\/strong><\/p>\n<p>Tebli\u011f bor\u00e7lulara, bunlar\u0131n kanuni temsilcilerine, umumi vekillerine yap\u0131l\u0131r. T\u00fczel ki\u015filere yap\u0131lacak tebli\u011f, bunlar\u0131n ba\u015fkan, m\u00fcd\u00fcr veya kanuni temsilcilerine; vak\u0131flar ve cemaatler gibi t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcllerde ise bunlar\u0131 idare edenlere veya temsilcilerine yap\u0131l\u0131r. T\u00fczel ki\u015filerin birden fazla m\u00fcd\u00fcr veya temsilcisi varsa tebli\u011fin bunlardan birine yap\u0131lmas\u0131 yeterlidir.<\/p>\n<p>Kendisine tebli\u011f yap\u0131lacak kimsenin bulunmamas\u0131 halinde tebli\u011f, ikametg\u00e2h adresinde bulunanlardan veya i\u015fyerlerinde memur ya da m\u00fcstahdemlerinden birine yap\u0131l\u0131r. Muhatap yerine bu \u015fekilde kendisine tebli\u011f yap\u0131lacak kimsenin g\u00f6r\u00fcn\u00fc\u015f\u00fcne nazaran 18 ya\u015f\u0131ndan a\u015fa\u011f\u0131 olmamas\u0131 ve bariz bir suretle ehliyetsiz bulunmamas\u0131 gerekir.<\/p>\n<p><strong>2.1.2.Veli, vasi ve kayy\u0131mlara tebli\u011f<\/strong><\/p>\n<p>Velayet veya vesayet alt\u0131ndaki bor\u00e7lulara bor\u00e7lar\u0131 nedeniyle yap\u0131lacak tebligat bunlar\u0131n veli, vasi ve kayy\u0131mlar\u0131na yap\u0131l\u0131r.<\/p>\n<p>Bor\u00e7lu yerine ge\u00e7en veli, vasi veya kayy\u0131m gibi birden fazla sorumlu olmas\u0131 halinde, tebligat bunlardan yaln\u0131z birine yap\u0131labilir. \u015eayet tebli\u011fin konusu olan i\u015fe ayr\u0131 bir vasi veya kayy\u0131m bakmakta ise tebligat bunlara yap\u0131l\u0131r.<\/p>\n<p><strong>2.1.3.Vas\u0131tal\u0131 tebli\u011f<\/strong><\/p>\n<p>Kara, deniz, hava ve jandarma erat\u0131na yap\u0131lacak tebligat k\u0131ta komutan\u0131 ve m\u00fcessese amiri gibi en yak\u0131n \u00fcst vas\u0131tas\u0131 ile yap\u0131l\u0131r. \u00dcst bu evrak\u0131 derhal tebli\u011f olunacak kimseye vermedi\u011fi takdirde tazminle mahk\u00fbm olur.<\/p>\n<p><strong>2.1.4.Kamu kurum ve kurulu\u015flar\u0131na tebli\u011f<\/strong><\/p>\n<p>Kamu kurum ve kurulu\u015flar\u0131na yap\u0131lacak tebli\u011f, bu kurum ve kurulu\u015flar\u0131n en b\u00fcy\u00fck amirlerine veya bunlar\u0131n yard\u0131mc\u0131lar\u0131na veya en b\u00fcy\u00fck amirin yetkili k\u0131laca\u011f\u0131 memurlara yap\u0131l\u0131r.<\/p>\n<p><strong>2.1.5.Yabanc\u0131 memlekette bulunanlara tebli\u011f<\/strong><\/p>\n<p>Yabanc\u0131 memlekette bulunanlara tebli\u011f o memleketin yetkili makam\u0131 vas\u0131tas\u0131 ile yap\u0131l\u0131r. Yabanc\u0131 memleketlerde bulunan kimselere tebli\u011f olunacak evrak, tebligat\u0131 \u00e7\u0131karan merciin ba\u011fl\u0131 bulundu\u011fu Bakanl\u0131k vas\u0131tas\u0131yla D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131na, oradan da bor\u00e7lunun bulundu\u011fu memleketteki T\u00fcrkiye b\u00fcy\u00fckel\u00e7ili\u011fi veya konsoloslu\u011funa g\u00f6nderilir. Bunun i\u00e7in anla\u015fma varsa veya o memleketin kanunlar\u0131 m\u00fcsait ise o yerdeki T\u00fcrk siyasi memuru veya konsolosu tebli\u011fin yap\u0131lmas\u0131n\u0131 yetkili makamdan ister. Yabanc\u0131 memlekette resmi g\u00f6revle bulunan T\u00fcrk memurlar\u0131na ise tebli\u011f D\u0131\u015fi\u015fleri Bakanl\u0131\u011f\u0131 vas\u0131tas\u0131yla yap\u0131l\u0131r. Yabanc\u0131 memlekette bulunan askeri \u015fah\u0131slara yap\u0131lacak tebli\u011f, ba\u011fl\u0131 bulunduklar\u0131 kara, deniz, hava kuvvetleri komutanl\u0131klar\u0131 ve Jandarma Genel Komutanl\u0131\u011f\u0131 vas\u0131tas\u0131 ile yap\u0131l\u0131r.<\/p>\n<p>Yap\u0131lan ikili s\u00f6zle\u015fmeler gere\u011fi Almanya, Avusturya, L\u00fcksemburg ve Romanya ile primlerin kar\u015f\u0131l\u0131kl\u0131 tahsil edilmesi gerekti\u011finden bu \u00fclkelerde bulunan bor\u00e7lular hakk\u0131nda d\u00fczenlenen form\u00fcler ve alaca\u011f\u0131n takibi i\u00e7in gerekli bilgilerin Emeklilik Hizmetleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Yurtd\u0131\u015f\u0131 S\u00f6zle\u015fmeler ve Emeklilik Daire Ba\u015fkanl\u0131\u011f\u0131na g\u00f6nderilmesi gerekmektedir.<\/p>\n<h4><strong>2.2.<\/strong> Tebli\u011f usulleri<\/h4>\n<p><strong>2.2.1.\u00a0Posta ile tebli\u011f<\/strong><\/p>\n<p>Genel tebli\u011f usul\u00fc, posta arac\u0131l\u0131\u011f\u0131yla yap\u0131lan tebli\u011fdir.<\/p>\n<p><strong>2.2.1.1.\u00a0Bilinen adreslere tebli\u011f<\/strong><\/p>\n<p>Bor\u00e7lunun bilinen adreslerine g\u00f6nderilen tebli\u011f evrak\u0131 posta dairesince muhatab\u0131na teslim edildi\u011fi tarihte tebli\u011f edilmi\u015f say\u0131l\u0131r. Tebli\u011f tarihi, posta memurunun tebli\u011f al\u0131nd\u0131s\u0131 \u00fczerine evrak\u0131n muhataba teslim edildi\u011fi s\u0131rada kay\u0131t d\u00fc\u015ft\u00fc\u011f\u00fc tarihtir.<\/p>\n<p>Tebli\u011f yap\u0131lacak adresin tespitinde 213 say\u0131l\u0131 Kanunun \u201cBilinen adresler\u201d ba\u015fl\u0131kl\u0131 101 inci maddesi dikkate al\u0131nacakt\u0131r. Buna g\u00f6re bor\u00e7lunun;<\/p>\n<p>1. \u0130\u015fe ba\u015flamada veya adres de\u011fi\u015fikli\u011finde bildirilen i\u015fyeri adresleri,<\/p>\n<p>2. Yetkili memurlarca denetimler sonucu d\u00fczenlenen tutanaklar veya ilgilinin imzas\u0131 bulunmak \u015fart\u0131yla yetkili memurlar taraf\u0131ndan bir tutanakla tespit edilen i\u015fyeri adresleri,<\/p>\n<p>3. 25\/4\/2006 tarihli ve 5490 say\u0131l\u0131 N\u00fcfus Hizmetleri Kanununa g\u00f6re olu\u015fturulan adres kay\u0131t sisteminde bulunan yerle\u015fim yeri adresi,<\/p>\n<p>bilinen adresler olarak kabul edilmektedir. Tebli\u011f \u00f6ncelikle, i\u015fyeri adresi veya tutanaklarla tespit edilen bilinen adreslerden tarih itibar\u0131yla tebligat yapacak makama en son bildirilmi\u015f veya bu makamca tespit edilmi\u015f olan adrese yap\u0131l\u0131r.<\/p>\n<p><strong>\u00d6rnek<\/strong>: Kurumumuza borcu bulunan (A) Limited \u015eirketinin 10\/02\/2017 tarihli i\u015fyeri bildirgesinde bildirilen i\u015fyeri adresi ile 10\/01\/2018 tarihli Tecil ve Taksitlendirme Talep Formunda belirtti\u011fi i\u015fyeri adresi farkl\u0131l\u0131k g\u00f6stermektedir. (A) Limited \u015eirketi taksitlendirme talep tarihi itibar\u0131yla Kurumumuza herhangi bir adres de\u011fi\u015fikli\u011fi bildiriminde bulunmam\u0131\u015ft\u0131r. Bu durumda ilgili \u00fcnitenin, tebli\u011fi i\u015fyeri bildirgesinde bildirilen i\u015fyeri adresine yapmas\u0131 gerekmektedir. Bor\u00e7lunun 10\/01\/2018 tarihli Tecil ve Taksitlendirme Talep Formunda yer alan i\u015fyeri adresi bilinen adres olarak kabul edilmeyecektir.<\/p>\n<p>\u0130\u015fyeri adresinde tebli\u011f yap\u0131lacak olanlar\u0131n; ge\u00e7ici veya daimi ayr\u0131lma gibi nedenlerle i\u015fyerinde bulunamamas\u0131, i\u015fin b\u0131rak\u0131lmas\u0131 veya i\u015fin b\u0131rak\u0131lm\u0131\u015f say\u0131lmas\u0131 hallerinde tebli\u011f,<\/p>\n<p><strong>a)<\/strong> Bor\u00e7lu ger\u00e7ek ki\u015fi ise kendisinin,<\/p>\n<p><strong>b)<\/strong> Bor\u00e7lu t\u00fczel ki\u015fi ise ba\u015fkan, m\u00fcd\u00fcr veya kanuni temsilcilerinden birinin,<\/p>\n<p><strong>c)<\/strong> Bor\u00e7lu t\u00fczel ki\u015fili\u011fi olmayan te\u015fekk\u00fcllerden ise bunlar\u0131 idare edenler veya varsa temsilcilerinden herhangi birinin,<\/p>\n<p>adres kay\u0131t sisteminde bulunan yerle\u015fim yeri adresine yap\u0131l\u0131r.<\/p>\n<p>\u00d6te yandan, bor\u00e7lu taraf\u0131ndan i\u015fe ba\u015flamada veya adres de\u011fi\u015fikli\u011finde bildirilen i\u015fyeri harici adreslere tebli\u011f yap\u0131lmayacakt\u0131r. Ayn\u0131 \u015fekilde ilgilinin imzas\u0131 bulunmak \u015fart\u0131yla yetkili memurlar taraf\u0131ndan bir tutanakla tespit edilen adresler i\u015fyeri adresi de\u011filse bu adreslere de tebli\u011f yap\u0131lamayacakt\u0131r.<\/p>\n<p>\u0130\u015fyeri adresi olmayanlara ise tebli\u011f, do\u011frudan adres kay\u0131t sisteminde bulunan yerle\u015fim yeri adresine yap\u0131l\u0131r.<\/p>\n<p><strong>\u00d6rnek<\/strong>: Kurumumuza borcu bulunan (X) Limited \u015eirketinin borcundan dolay\u0131 \u015firket m\u00fcd\u00fcr\u00fc (B)\u2019nin m\u00fc\u015fterek ve m\u00fcteselsil sorumlulu\u011funa gidilmi\u015ftir. (B)\u2019ye ait 20\/01\/2018 tarihli Tecil ve Taksitlendirme Talep Formunda (B) do\u011frudan adres kay\u0131t sisteminde bulunan yerle\u015fim yeri adresinden farkl\u0131 bir adres beyan etmi\u015ftir.<\/p>\n<p>\u0130lgili \u00fcnite, tebli\u011fi do\u011frudan adres kay\u0131t sisteminde bulunan yerle\u015fim yeri adresine \u00e7\u0131karacakt\u0131r. (B)\u2019nin 20\/01\/2018 tarihli Tecil ve Taksitlendirme Talep Formunda beyan etti\u011fi adres,<\/p>\n<p>yerle\u015fim yeri adresi olarak kabul edilmeyecektir.<\/p>\n<p><strong>2.2.1.2.\u00a0Muhatab\u0131n adresinde bulunamamas\u0131 ya da bilinen i\u015fyeri adresinin olmamas\u0131<\/strong><\/p>\n<p>\u0130\u015fyeri adreslerine yap\u0131lacak tebli\u011flerde, ge\u00e7ici ayr\u0131lmalar da dahil olmak \u00fczere muhatab\u0131n adreste bulunamamas\u0131 durumunda tebli\u011f, yerle\u015fim yeri adresine yap\u0131l\u0131r. Muhatab\u0131n ge\u00e7ici ayr\u0131lmalar da dahil olmak \u00fczere yerle\u015fim yeri adresinde bulunamamas\u0131 halinde, posta memuru taraf\u0131ndan durum tebli\u011f al\u0131nd\u0131s\u0131 \u00fczerine \u015ferh edilir ve s\u00f6z konusu tebli\u011f evrak\u0131 derhal \u00fcniteye iade edilir. \u00dcnite taraf\u0131ndan, zamana\u015f\u0131m\u0131 ve dosyan\u0131n di\u011fer \u00f6zel durumlar\u0131 g\u00f6zetilerek uygun bir s\u00fcre sonra muhatab\u0131n yerle\u015fim yeri adresine tekrardan tebli\u011f yap\u0131l\u0131r. \u0130kinci tebli\u011f yap\u0131lmadan \u00f6nce, tebli\u011fin ikinci defa yap\u0131ld\u0131\u011f\u0131na dair ibarenin tebli\u011f zarf\u0131 \u00fczerine (ka\u015fe kullan\u0131larak) yaz\u0131lmas\u0131 gerekmektedir. Muhatab\u0131n ikinci defa yerle\u015fim yeri adresinde bulunamamas\u0131 durumunda posta memuru taraf\u0131ndan tebli\u011f evrak\u0131n\u0131n g\u00f6nderildi\u011fi idareden al\u0131nabilece\u011fi \u015ferhini i\u00e7eren bir pusula (Ek: 1) kap\u0131ya yap\u0131\u015ft\u0131r\u0131l\u0131r. Bu durum, posta memuru taraf\u0131ndan tebli\u011f al\u0131nd\u0131s\u0131 \u00fczerine \u015ferh ve imza edilerek tebli\u011f evrak\u0131 ilgili \u00fcniteye iade edilir. Tebli\u011f evrak\u0131n\u0131n pusulan\u0131n yap\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren onbe\u015f g\u00fcn i\u00e7erisinde muhatab\u0131 taraf\u0131ndan al\u0131nmas\u0131 halinde al\u0131nd\u0131\u011f\u0131 g\u00fcnde, bu s\u00fcre i\u00e7erisinde al\u0131nmamas\u0131 halinde ise onbe\u015finci g\u00fcnde tebli\u011f yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n<p><strong>2.2.1.3 Tebligat\u0131 almaktan imtina edilmesi<\/strong><\/p>\n<p>Bilinen i\u015fyeri adresinde veya yerle\u015fim yeri adresinde bulunmas\u0131na kar\u015f\u0131n kendisine tebli\u011f yap\u0131lacak kimse tebligat\u0131 almaktan imtina ederse, posta memuru taraf\u0131ndan tebli\u011f evrak\u0131n\u0131n g\u00f6nderildi\u011fi idareden al\u0131nabilece\u011fi \u015ferhini i\u00e7eren bir pusula (Ek:l) kap\u0131ya yap\u0131\u015ft\u0131r\u0131l\u0131r ve durum tebli\u011f al\u0131nd\u0131s\u0131 \u00fczerine \u015ferh edilir. Bu durumda tebli\u011f, pusulan\u0131n kap\u0131ya yap\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131 tarihte yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n<p><strong>2.2.1.4. Tebli\u011f al\u0131nd\u0131s\u0131<\/strong><\/p>\n<p>Tebli\u011fin ne zaman, nerede ve kime yap\u0131ld\u0131\u011f\u0131n\u0131 ispatlayan tek belgedir. Tebli\u011fin usul\u00fcne g\u00f6re yap\u0131ld\u0131\u011f\u0131n\u0131 ortaya koyan bir belge www.alomaliye.comvasf\u0131na sahip olmas\u0131 tebli\u011f al\u0131nd\u0131s\u0131na ayr\u0131 bir \u00f6nem y\u00fcklenmesine neden olmaktad\u0131r. Tebli\u011fin usul\u00fcne uygun yap\u0131ld\u0131\u011f\u0131n\u0131n ispat\u0131, tebli\u011fi yapan ve yap\u0131ld\u0131\u011f\u0131n\u0131 iddia eden idareye d\u00fc\u015fmektedir. Bu nedenle, idare herhangi bir teredd\u00fcte mahal vermemek i\u00e7in tebli\u011fin yap\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6sterir belgeleri titizlikle ve eksiksiz d\u00fczenlemek ve ispat s\u0131ras\u0131nda ibraz etmek zorundad\u0131r.<\/p>\n<p><strong>2.2.2.<\/strong> \u0130lanen tebli\u011f<\/p>\n<p><strong>2.2.2.1.\u00a0<\/strong>Tebli\u011fin ilanla yapdaca\u011f\u0131 haller<\/p>\n<p>1\/1\/2018 tarihinden ge\u00e7erli olmak \u00fczere yap\u0131lan de\u011fi\u015fiklik ile 213 say\u0131l\u0131 maddesinde yap\u0131lan de\u011fi\u015fiklik do\u011frultusunda d\u00fczenleme yap\u0131larak 5490 say\u0131l\u0131 Kanununa g\u00f6re olu\u015fturulan adres kay\u0131t sisteminde bulunan yerle\u015fim yeri adresi de ilanen tebli\u011f yap\u0131lacak haller aras\u0131nda say\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re;<\/p>\n<p>1. 213 say\u0131l\u0131 Kanunun 101 inci maddesi kapsam\u0131nda bilinen adresi yoksa,<\/p>\n<p>2. 213 say\u0131l\u0131 Kanunun 101 inci maddesinin birinci f\u0131kras\u0131n\u0131n (1) ve (2) numaral\u0131 bentlerinde say\u0131lan bilinen adreste tebli\u011f yap\u0131lamamas\u0131 halinde, muhatab\u0131n adres kay\u0131t sisteminde kay\u0131tl\u0131 bir adresi bulunmazsa,<\/p>\n<p>3. Yabanc\u0131 memlekette bulunanlara tebli\u011f yap\u0131lmas\u0131na imkan bulunmazsa,<\/p>\n<p>4. Ba\u015fkaca nedenlerden dolay\u0131 tebli\u011f yap\u0131lmas\u0131na imk\u00e2n bulunmazsa tebli\u011f ilan yolu ile yap\u0131l\u0131r.<\/p>\n<p><strong>2.2.2.2. \u0130lan\u0131n i\u00e7eri\u011fi ve kapsam\u0131<\/strong><\/p>\n<p>\u0130landa;<\/p>\n<p>1. Muhataba y\u00f6nelik bilgiler (bor\u00e7lu ger\u00e7ek ki\u015fi ise ad\u0131n\u0131n, soyad\u0131n\u0131n ve T.C. Kimlik Numaras\u0131n\u0131n, t\u00fczel ki\u015fi ise unvan\u0131 ve i\u015fyeri sicil numaras\u0131n\u0131n, ger\u00e7ek ve t\u00fczel ki\u015fi ay\u0131rt etmeksizin borcun d\u00f6neminin ve icra takip numaras\u0131n\u0131n eksiksiz ve do\u011fru olarak yaz\u0131lmas\u0131 gerekir.)<\/p>\n<p>2. Tebli\u011f edilecek borcun t\u00fcr\u00fc ve miktar\u0131na ili\u015fkin bilgiler,<\/p>\n<p>3. Usule y\u00f6nelik bilgiler ile borca itiraza ili\u015fkin bilgiler<\/p>\n<p>bulunmal\u0131d\u0131r. Yap\u0131lacak ilanda, ilan tarihinden ba\u015flayarak bir ay i\u00e7inde muhatab\u0131n ilan\u0131 yapan makama bizzat veya vekil s\u0131fat\u0131yla m\u00fcracaat etmesi veyahut taahh\u00fctl\u00fc mektup veya telgrafla a\u00e7\u0131k adreslerini bildirmesi halinde, kendisine bu s\u00fcre ile kay\u0131tl\u0131 tebli\u011f yap\u0131laca\u011f\u0131 ihtar edilir.<\/p>\n<p><strong>2.2.2.3.\u0130lanen tebli\u011fin \u015fekil \u015fartlar\u0131<\/strong><\/p>\n<p>\u0130lan yoluyla yap\u0131lacak tebli\u011flerde ilan\u0131n \u015fekil \u015fartlar\u0131 ile esaslar\u0131 Vergi Usul Kanunun 104 \u00fcnc\u00fc maddesinde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re;<\/p>\n<p>1\/1\/2017 tarihinden itibaren, 6183 say\u0131l\u0131 Kanun uyar\u0131nca y\u00fcr\u00fct\u00fclen i\u015flemlerden dolay\u0131 tebli\u011fe konu bor\u00e7 tutar\u0131n\u0131n (bor\u00e7 asl\u0131 ile gecikme cezas\u0131 ve gecikme zamm\u0131) 2.000,00-TL\u2019den az olmas\u0131 halinde, gazete yoluyla ilanen tebli\u011f yap\u0131lmaks\u0131z\u0131n ilan yaz\u0131s\u0131n\u0131n (tebli\u011f evrak\u0131) sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn\/sosyal g\u00fcvenlik merkezinin ilan asmaya mahsus (ilan tahtas\u0131) mahallinde as\u0131lmas\u0131 suretiyle ilanen tebli\u011f i\u015flemi yap\u0131lacakt\u0131r.<\/p>\n<p>\u0130lan yoluyla tebli\u011f edilecek bor\u00e7 tutar\u0131n\u0131n (bor\u00e7 asl\u0131 ile gecikme cezas\u0131 ve gecikme zamm\u0131) 2.000,00-TL (dahil) ile 200.000,00-TL aras\u0131nda olmas\u0131 halinde, ilan\u0131n sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn\/sosyal g\u00fcvenlik merkezinin bulundu\u011fu yerin belediye s\u0131n\u0131rlar\u0131 i\u00e7inde \u00e7\u0131kan bir veya daha fazla gazetede yay\u0131mlanmas\u0131, bor\u00e7 tutar\u0131n\u0131n (bor\u00e7 asl\u0131 ile gecikme cezas\u0131 ve gecikme zamm\u0131) 200.000,00-TL ve \u00fczerinde olmas\u0131 durumunda ise mahalli gazetelerin yan\u0131 s\u0131ra T\u00fcrkiye genelinde yay\u0131n yapan g\u00fcnl\u00fck gazetelerden birinde de ayr\u0131ca yay\u0131mlanmas\u0131 gerekmektedir.<\/p>\n<p>\u0130lan yaz\u0131s\u0131n\u0131n \u00fcnitenin ilan asmaya mahsus (ilan tahtas\u0131) mahalline as\u0131lmas\u0131 suretiyle ilan edilmesinin ge\u00e7ersiz olmamas\u0131 i\u00e7in, ilan yaz\u0131s\u0131n\u0131n ask\u0131ya \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 tarihi izleyen 15 inci g\u00fcne kadar as\u0131l\u0131 kalmas\u0131 sa\u011flanacakt\u0131r. \u0130lan yaz\u0131s\u0131n\u0131n as\u0131ld\u0131\u011f\u0131n\u0131n tarih ve imzalar konulmak suretiyle bir tutanakla mutlaka tespit edilmesi ve ilan yaz\u0131s\u0131n\u0131n bir \u00f6rne\u011finin bor\u00e7lunun bilinen son adresinin ba\u011fl\u0131 bulundu\u011fu muhtarl\u0131\u011fa da g\u00f6nderilmesi gerekmektedir.<\/p>\n<p>Gazete yoluyla yap\u0131lacak tebli\u011fler, ilan edilmesini teminen Bas\u0131n \u0130lan Kurumuna g\u00f6nderilecektir.<\/p>\n<p><strong>2.2.2.4.\u0130lan\u0131n sonu\u00e7lar\u0131<\/strong><\/p>\n<p>\u0130lan suretiyle yap\u0131lan \u00e7a\u011fr\u0131ya bir ay i\u00e7inde bizzat sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcne\/sosyal g\u00fcvenlik merkezine gelerek m\u00fcracaat edenlere tebli\u011f elden yap\u0131l\u0131r. Bir ayl\u0131k s\u00fcre i\u00e7inde bizzat veya vekil arac\u0131l\u0131\u011f\u0131yla ba\u015fvurmay\u0131p adres bildirenler varsa, bunlara da posta ile tebli\u011f yap\u0131l\u0131r. Bildirilen adres yanl\u0131\u015f veya terkedilmi\u015f olursa ve bu nedenle evrak tebli\u011f edilemezse, adres bildirilmemi\u015f say\u0131l\u0131r. Bu durumda, ilan tarihinden ba\u015flayarak bir ay sonunda tebli\u011f yap\u0131lm\u0131\u015f kabul edilir.<\/p>\n<p>\u0130lan tarihinden itibaren ba\u015flayan bir ayl\u0131k s\u00fcre i\u00e7inde bor\u00e7lu taraf\u0131ndan yukar\u0131da nitelikleri belirtilen t\u00fcrde bir ba\u015fvuru yap\u0131lmam\u0131\u015fsa, bir ay\u0131n sonunda tebli\u011f yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n<p>\u0130lanen yap\u0131lacak tebli\u011flerde ilan\u0131n yap\u0131ld\u0131\u011f\u0131 tarih itibariyla zamana\u015f\u0131m\u0131 dolmadan tebligat\u0131n yap\u0131lm\u0131\u015f olmas\u0131 gerekmektedir. Ayr\u0131ca, ilanen tebli\u011fde \u00f6ng\u00f6r\u00fclen bir ayl\u0131k s\u00fcre ve ilan \u00fczerine adres bildirilmesi hali de g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r.<\/p>\n<p><strong>2.2.3. Memur vas\u0131tas\u0131yla tebli\u011f<\/strong><\/p>\n<p>213 say\u0131l\u0131 Kanunun 107 nci maddesine g\u00f6re tahsil dairesi, tebli\u011fleri posta yerine memur vas\u0131tas\u0131yla yapt\u0131rmaya yetkilidir. Ancak, tebli\u011fi yapacak memurlar da 101 inci ve 106 nc\u0131 maddelerde yaz\u0131l\u0131 kurallara uymakla y\u00fck\u00fcml\u00fcd\u00fcrler. Memur eli ile tebli\u011f \u00f6zellikle ve ivedi konularda ihtiyati haciz ve posta ile yap\u0131lan tebli\u011flerde, muhatab\u0131n adresini de\u011fi\u015ftirmemesine veya ge\u00e7ici olarak bir yere gitmemesine ra\u011fmen tebli\u011fin yap\u0131lmamas\u0131 gibi \u00f6zel hallerde yap\u0131lacakt\u0131r.<\/p>\n<p><strong>2.2.4. Elektronik ortamda tebli\u011f<\/strong><\/p>\n<p>5510 say\u0131l\u0131 Kanunun 88 inci maddesi ve 213 say\u0131l\u0131 Kanunun 107\/A maddesi gere\u011fi Kurum, elektronik ortamda yap\u0131lacak tebli\u011fle ilgili her t\u00fcrl\u00fc teknik altyap\u0131 kurmaya veya kurulmu\u015f olanlar\u0131 kullanmaya, tebli\u011fe elveri\u015fli elektronik adres kullanma zorunlulu\u011fu getirmeye ve kendisine elektronik olarak tebli\u011f yap\u0131lacaklar\u0131 ve elektronik tebli\u011fe ili\u015fkin di\u011fer usul ve esaslar\u0131 belirlemeye yetkilidir.<\/p>\n<p>Elektronik ortamda tebligat, muhatab\u0131n elektronik adresine ula\u015ft\u0131\u011f\u0131 tarihi izleyen be\u015finci g\u00fcn\u00fcn sonunda yap\u0131lm\u0131\u015f say\u0131l\u0131r.\u201d<\/p>\n<p>Bilgi edinilmesini ve gere\u011fini rica ederim.<\/p>\n<p>Ek 1: Tebligat Pusulas\u0131<\/p>\n<p>&nbsp;<\/p>\n<p><strong>EK:1<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>TEBL\u0130GAT PUSULASI<\/strong><\/p>\n<p>\u0130\u015fyeri Sicil No\/T.C. Kimlik No(*):<\/p>\n<p>Soyad\u0131 (Unvan\u0131)<\/p>\n<p>Ad\u0131:<\/p>\n<p>Tebli\u011f Evrak\u0131n\u0131 G\u00f6nderen \u0130dare Barkod No :<\/p>\n<p>Tarih:&#8230;\/&#8230;\/\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Saat:&#8230;\/&#8230;.<\/p>\n<p>Tebli\u011fe \u00c7\u0131kan Memurun\/Posta Memurunun Ad\u0131-Soyad\u0131<\/p>\n<p>\u0130mzas\u0131<\/p>\n<p>(*) T.C. vatanda\u015f\u0131 olan ger\u00e7ek ki\u015filerde T.C. Kimlik Numaras\u0131, yabanc\u0131 kimlik numaras\u0131 bulunan yabanc\u0131 ger\u00e7ek ki\u015filerde Yabanc\u0131 Kimlik Numaras\u0131 yaz\u0131l\u0131r.<\/p>\n<p>TEBL\u0130GAT PUSULASI (Muhatap)<\/p>\n<p>\u0130\u015fyeri Sicil No\/T.C. Kimlik No (*)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :<\/p>\n<p>Soyad\u0131 (Unvan\u0131)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :<\/p>\n<p>Ad\u0131 :<\/p>\n<p>Tebli\u011f Evrak\u0131n\u0131 G\u00f6nderen \u0130dare Barkod No :<\/p>\n<p>Ad\u0131n\u0131za d\u00fczenlenen tebli\u011f evrak\u0131<\/p>\n<p>\u25a1 Tebell\u00fc\u011fden imtina etmeniz<\/p>\n<p>\u25a1 Yerle\u015fim yeri adresine ikinci defa gidildi\u011fi halde tebli\u011f yap\u0131lacak olanlar\u0131n bu adreste bulunamamas\u0131 (Ge\u00e7ici ayr\u0131lmay\u0131 da kapsar.)<\/p>\n<p>sebebiyle tebli\u011fi g\u00f6nderen idareye iade edilmi\u015ftir. Tebli\u011f evrak\u0131n\u0131 g\u00f6nderen idareden alabilece\u011finiz duyurulur.<\/p>\n<p>Tebell\u00fc\u011fden imtina edilmesi durumunda pusulan\u0131n kap\u0131ya yap\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131 tarihte tebli\u011f yap\u0131lm\u0131\u015f say\u0131l\u0131r. Yerle\u015fim yeri adresine ikinci defa gidildi\u011fi halde tebli\u011f yap\u0131lacak olanlar\u0131n bu adreste bulunamamas\u0131 durumunda (ge\u00e7ici ayr\u0131lmay\u0131 da kapsar.) tebli\u011f evrak\u0131n\u0131n pusulan\u0131n kap\u0131ya yap\u0131\u015ft\u0131r\u0131ld\u0131\u011f\u0131 tarihten itibaren 15 g\u00fcn i\u00e7erisinde al\u0131nmas\u0131 halinde al\u0131nd\u0131\u011f\u0131 g\u00fcn, bu s\u00fcre i\u00e7erisinde al\u0131nmamas\u0131 halinde 15 inci g\u00fcnde tebli\u011f yap\u0131lm\u0131\u015f say\u0131l\u0131r.<\/p>\n<p>Tarih:&#8230;\/&#8230;\/\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Saat:&#8230;\/&#8230;.<\/p>\n<p>Tebli\u011fe \u00c7\u0131kan Memurun\/Posta Memurunun Ad\u0131-Soyad\u0131<\/p>\n<p>\u0130mzas\u0131<\/p>\n<p>(*) T.C. vatanda\u015f\u0131 olan ger\u00e7ek ki\u015filerde T.C. Kimlik Numaras\u0131, yabanc\u0131 kimlik numaras\u0131 bulunan yabanc\u0131 ger\u00e7ek ki\u015filerde Yabanc\u0131 Kimlik Numaras\u0131 yaz\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SGK Genelgesi 2017\/30 T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Tarih: 27\/12\/2017 Say\u0131 : 70660756-206.16-E.6569541 Konu : 2011\/53 say\u0131l\u0131 Genelgenin tebli\u011f i\u015flemleri ve s\u00fcreler ile ilgili b\u00f6l\u00fcmlerinde de\u011fi\u015fiklik yap\u0131lmas\u0131 GENELGE 2017\/30 5\/12\/2017 tarihli ve 30261 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan \u201c7061 say\u0131l\u0131 Baz\u0131 Vergi Kanunlar\u0131 \u0130le Di\u011fer Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d ile&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>SGK Genelgesi 2017\/30 Tebli\u011f \u0130\u015flemleri ve S\u00fcreler - 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\/sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SGK Genelgesi 2017\/30 Tebli\u011f \u0130\u015flemleri ve S\u00fcreler - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"SGK Genelgesi 2017\/30 T.C. SOSYAL G\u00dcVENL\u0130K KURUMU BA\u015eKANLI\u011eI Sigorta Primleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc Tarih: 27\/12\/2017 Say\u0131 : 70660756-206.16-E.6569541 Konu : 2011\/53 say\u0131l\u0131 Genelgenin tebli\u011f i\u015flemleri ve s\u00fcreler ile ilgili b\u00f6l\u00fcmlerinde de\u011fi\u015fiklik yap\u0131lmas\u0131 GENELGE 2017\/30 5\/12\/2017 tarihli ve 30261 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan \u201c7061 say\u0131l\u0131 Baz\u0131 Vergi Kanunlar\u0131 \u0130le Di\u011fer Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d ile&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler\/\" \/>\n<meta property=\"og:site_name\" content=\"Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"article:published_time\" content=\"2021-06-27T14:05:18+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"19 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#website\",\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/\",\"name\":\"Ba\\u015fta\\u015f Dan\\u0131\\u015fmanl\\u0131k\",\"description\":\"E\\u011fitim &amp; Dan\\u0131\\u015fmanl\\u0131k\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.bastasdanismanlik.com.tr\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler\/#webpage\",\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler\/\",\"name\":\"SGK Genelgesi 2017\/30 Tebli\\u011f \\u0130\\u015flemleri ve S\\u00fcreler - Ba\\u015fta\\u015f Dan\\u0131\\u015fmanl\\u0131k\",\"isPartOf\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#website\"},\"datePublished\":\"2021-06-27T14:05:18+00:00\",\"dateModified\":\"2021-06-27T14:05:18+00:00\",\"author\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/sgk-genelgesi-2017-30-teblig-islemleri-ve-sureler\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/www.bastasdanismanlik.com.tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SGK Genelgesi 2017\/30 Tebli\\u011f \\u0130\\u015flemleri ve S\\u00fcreler\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\",\"name\":\"Selin Kepceler\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#personlogo\",\"inLanguage\":\"tr\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/84c6600299aec711ae9181b605367c12?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/84c6600299aec711ae9181b605367c12?s=96&d=mm&r=g\",\"caption\":\"Selin Kepceler\"},\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/author\/selin-kepceler\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts\/3730"}],"collection":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/comments?post=3730"}],"version-history":[{"count":0,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts\/3730\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/media?parent=3730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/categories?post=3730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/tags?post=3730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}