{"id":3431,"date":"2022-07-27T14:21:55","date_gmt":"2022-07-27T11:21:55","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=3431"},"modified":"2022-07-27T14:21:55","modified_gmt":"2022-07-27T11:21:55","slug":"sirkuler-2022-41-mali-tatilin-is-ve-sosyal","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2022\/07\/yayinlarimiz\/sirkuler\/sirkuler-2022-41-mali-tatilin-is-ve-sosyal\/","title":{"rendered":"Sirk\u00fcler 2022\/41 Mali Tatilin \u0130\u015f ve Sosyal&#8230;"},"content":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_column_text]<\/p>\n<h2 style=\"text-align: center;\"><strong>S\u0130RK\u00dcLER 2022\/41<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>MAL\u0130 TAT\u0130L\u0130N \u0130\u015e VE SOSYAL G\u00dcVENL\u0130K B\u0130LD\u0130R\u0130MLER\u0130NE ETK\u0130LER\u0130<br \/>\n<\/strong><\/span><\/h3>\n<p>Mali meslek mensuplar\u0131 (serbest muhasebeciler veya mali m\u00fc\u015favirler) ile benzeri i\u015flerde \u00e7al\u0131\u015fanlar\u0131n, kamu y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirirken dinlenme ihtiyac\u0131ndan mahrum kalmamalar\u0131 amac\u0131yla mali tatil uygulamas\u0131 ba\u015flat\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>2007 y\u0131l\u0131ndan itibaren uygulanmaya ba\u015flayan mali tatil, her y\u0131l\u0131n 1 Temmuz ile 20 Temmuz tarihleri aras\u0131nda uygulanmaktad\u0131r. Vergi mevzuat\u0131ndan kaynaklanan bildirim ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin yan\u0131 s\u0131ra 4857 Say\u0131l\u0131 \u0130\u015f Kanunu, 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunundan kaynaklanan bildirim ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerinin son g\u00fcn\u00fcn\u00fcn bu s\u00fcrelere rastlamas\u0131 halinde (i\u015f kazas\u0131 ve meslek hastal\u0131\u011f\u0131 bildirimleri hari\u00e7), bildirim ve \u00f6deme y\u00fck\u00fcml\u00fcl\u00fckleri<\/p>\n<p>5604 say\u0131l\u0131 Mal\u00ee Tatil \u0130hdas Edilmesi Hakk\u0131nda Kanun esaslar\u0131na g\u00f6re ertelenmektedir.<\/p>\n<p>Mali tatil uygulamas\u0131na g\u00f6re;<br \/>\n\uf0aa Son g\u00fcn\u00fc mal\u00ee tatile rastlayan s\u00fcreler, tatilin son g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren 7 g\u00fcn ertelenmekte,<br \/>\n\uf0aa Mal\u00ee tatilin sona erdi\u011fi g\u00fcn\u00fc izleyen 5 g\u00fcn i\u00e7indeki kanuni ve idari s\u00fcreler, mal\u00ee tatilin son g\u00fcn\u00fcn\u00fc izleyen tarihten itibaren 5. g\u00fcn\u00fcn mesai saati bitiminde sona ermi\u015f say\u0131lmaktad\u0131r.<strong style=\"color: #da5f15; text-align: justify;\"><a style=\"color: #da5f15;\" href=\"https:\/\/www.mehmetkocak.com\/abonelik-formu\/\">(Bu yaz\u0131n\u0131n tamam\u0131n\u0131 okumak ve Yay\u0131nlar\u0131m\u0131z&#8217;a abone olmak i\u00e7in t\u0131klay\u0131n\u0131z.)<\/a><\/strong>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/6&#8243;][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_column_text] S\u0130RK\u00dcLER 2022\/41 MAL\u0130 TAT\u0130L\u0130N \u0130\u015e VE SOSYAL G\u00dcVENL\u0130K B\u0130LD\u0130R\u0130MLER\u0130NE ETK\u0130LER\u0130 Mali meslek mensuplar\u0131 (serbest muhasebeciler veya mali m\u00fc\u015favirler) ile benzeri i\u015flerde \u00e7al\u0131\u015fanlar\u0131n, kamu y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirirken dinlenme ihtiyac\u0131ndan mahrum kalmamalar\u0131 amac\u0131yla mali tatil uygulamas\u0131 ba\u015flat\u0131lm\u0131\u015ft\u0131r. 2007 y\u0131l\u0131ndan itibaren uygulanmaya ba\u015flayan mali tatil, her y\u0131l\u0131n 1 Temmuz ile 20 Temmuz tarihleri aras\u0131nda uygulanmaktad\u0131r.&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sirk\u00fcler 2022\/41 Mali Tatilin \u0130\u015f ve Sosyal... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"Mali meslek mensuplar\u0131 (serbest muhasebeciler veya mali m\u00fc\u015favirler) ile benzeri i\u015flerde \u00e7al\u0131\u015fanlar\u0131n, kamu y\u00fck\u00fcml\u00fcl\u00fcklerini yerine...\" \/>\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.mehmetkocak.com\/2022\/07\/yayinlarimiz\/sirkuler\/sirkuler-2022-41-mali-tatilin-is-ve-sosyal\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sirk\u00fcler 2022\/41 Mali Tatilin \u0130\u015f ve Sosyal... - Mehmet Ko\u00e7ak\" \/>\n<meta property=\"og:description\" content=\"Mali meslek mensuplar\u0131 (serbest muhasebeciler veya mali m\u00fc\u015favirler) ile benzeri i\u015flerde \u00e7al\u0131\u015fanlar\u0131n, kamu y\u00fck\u00fcml\u00fcl\u00fcklerini yerine...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mehmetkocak.com\/2022\/07\/yayinlarimiz\/sirkuler\/sirkuler-2022-41-mali-tatilin-is-ve-sosyal\/\" \/>\n<meta property=\"og:site_name\" content=\"Mehmet Ko\u00e7ak\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-27T11:21:55+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=\"1 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mehmetkocak.com\/#website\",\"url\":\"https:\/\/www.mehmetkocak.com\/\",\"name\":\"Mehmet Ko\\u00e7ak\",\"description\":\"E\\u011fitim &amp; 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