{"id":2619,"date":"2021-05-06T15:38:19","date_gmt":"2021-05-06T12:38:19","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=2619"},"modified":"2021-05-06T15:38:19","modified_gmt":"2021-05-06T12:38:19","slug":"duyuru-2021-97-kdv-mahsup-hakkinda","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2021\/05\/yayinlarimiz\/duyurular\/duyuru-2021-97-kdv-mahsup-hakkinda\/","title":{"rendered":"Duyuru 2021\/97 KDV Mahsup Hakk\u0131nda…"},"content":{"rendered":"
[vc_row][vc_column width=”1\/6″][\/vc_column][vc_column width=”2\/3″][vc_column_text]<\/p>\n
(Sosyal G\u00fcvenlik Kurumu\u2019nun E-51592363 Say\u0131 ve 04.05.2021 Tarihli Genel Yaz\u0131s\u0131)<\/p>\n
Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 karar\u0131na g\u00f6re 30\/4\/2021 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2021\/Mart d\u00f6nemine ili\u015fkin ‘Form Ba’ ve ‘Form Bs’ bildirimlerinin verilme s\u00fcresi 7\/5\/2021 tarihine uzat\u0131lm\u0131\u015ft\u0131r.<\/p>\n
Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019ndan al\u0131nan 30\/4\/2021 tarih ve 57746 say\u0131l\u0131 yaz\u0131da, 2021\/Mart d\u00f6nemi sigorta prim bor\u00e7lar\u0131n\u0131n KDV iade alaca\u011f\u0131ndan mahsup suretiyle \u00f6denmesi talebinde bulunan m\u00fckelleflerin ma\u011fduriyetlerinin \u00f6nlenmesi amac\u0131yla, s\u00f6z konusu mahsuplara y\u00f6nelik vade tarihinin bir defaya mahsus olmak \u00fczere 31\/5\/2021 tarihine kadar uzat\u0131lmas\u0131n\u0131n uygun olaca\u011f\u0131 belirtilmi\u015ftir.<\/p>\n
Sosyal G\u00fcvenlik Kurumu, yetkisi \u00e7er\u00e7evesinde \u00fccretleri her ay\u0131n 1\u2019i ila 30\u2019u aras\u0131nda \u00f6denen 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine tabi sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler y\u00f6n\u00fcnden bir defaya mahsus olmak \u00fczere, 2021\/Mart ay\u0131na ili\u015fkin sigorta prim borcunun katma de\u011fer vergisi iade alaca\u011f\u0131ndan mahsubu suretiyle \u00f6denmesi halinde, \u00f6deme s\u00fcresinin 31\/5\/2021 (otuzuncu g\u00fcn Pazar g\u00fcn\u00fcne denk geldi\u011finden) olarak belirlenmesini uygun g\u00f6rm\u00fc\u015ft\u00fcr.<\/p>\n
Bu itibarla, \u00fccretleri her ay\u0131n 1\u2019i ila 30\u2019u aras\u0131nda \u00f6denen 5510 say\u0131l\u0131 Kanunun 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine tabi sigortal\u0131 \u00e7al\u0131\u015ft\u0131ran i\u015fverenler y\u00f6n\u00fcnden 2021\/Mart ay\u0131na ili\u015fkin sigorta prim borcunun katma de\u011fer vergisi iade alaca\u011f\u0131ndan mahsubu suretiyle \u00f6denmesi halinde \u00f6deme s\u00fcresi 31\/5\/2021 olarak belirlendi\u011finden, 2021\/Mart ay\u0131na ili\u015fkin KDV iade alaca\u011f\u0131ndan mahsup y\u00f6ntemiyle \u00f6denen primlerin 31\/5\/2021 (bu tarih dahil) tarihine kadar Kurum hesaplar\u0131na intikal etmi\u015f olmas\u0131 halinde yasal s\u00fcresinde \u00f6denmi\u015f kabul edilecektir.(Bu yaz\u0131n\u0131n tamam\u0131n\u0131 okumak ve Yay\u0131nlar\u0131m\u0131z’a abone olmak i\u00e7in t\u0131klay\u0131n\u0131z.)<\/a><\/strong><\/p>\n [\/vc_column_text][\/vc_column][vc_column width=”1\/6″][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":" [vc_row][vc_column width=”1\/6″][\/vc_column][vc_column width=”2\/3″][vc_column_text] DUYURU 2021\/97 S\u0130GORTA PR\u0130M BOR\u00c7LARININ KATMA DE\u011eER VERG\u0130S\u0130 \u0130ADE ALACA\u011eINDAN MAHSUBU HAKKINDA (Sosyal G\u00fcvenlik Kurumu\u2019nun E-51592363 Say\u0131 ve 04.05.2021 Tarihli Genel Yaz\u0131s\u0131) Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 karar\u0131na g\u00f6re 30\/4\/2021 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2021\/Mart d\u00f6nemine ili\u015fkin ‘Form Ba’ ve ‘Form Bs’ bildirimlerinin verilme s\u00fcresi 7\/5\/2021 tarihine uzat\u0131lm\u0131\u015ft\u0131r. Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir…<\/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":"\n