{"id":5336,"date":"2009-03-21T15:32:47","date_gmt":"2009-03-21T15:32:47","guid":{"rendered":"http:\/\/arsiv1.kultursanatsen.net\/?p=5336"},"modified":"2020-11-15T22:32:36","modified_gmt":"2020-11-15T22:32:36","slug":"4b-statusunde-calisan-personele-odenen-ek-odemelerden-yapilan-sigorta-primi-kesintisi-ile-ilgili-actigimiz-dava","status":"publish","type":"post","link":"https:\/\/kultursanatsen.org.tr\/portal\/2009\/03\/21\/4b-statusunde-calisan-personele-odenen-ek-odemelerden-yapilan-sigorta-primi-kesintisi-ile-ilgili-actigimiz-dava\/","title":{"rendered":"4B Stat\u00fcs\u00fcnde \u00c7al\u0131\u015fan Personele \u00d6denen Ek \u00d6demelerden Yap\u0131lan Sigorta Primi Kesintisi ile ilgili a\u00e7t\u0131\u011f\u0131m\u0131z dava"},"content":{"rendered":"<p>Sosyal  Sigortalar Kurumunun 10.11.2008 tarih ve 758435 yevmiyeli i\u015flemiyle 657  say\u0131l\u0131 Kanunun 4\/b stat\u00fct\u00fcs\u00fcnde \u00e7al\u0131\u015fan personele 5793 say\u0131l\u0131 Kanun  gere\u011fince \u00f6denen ek \u00f6demelerden 5510 say\u0131l\u0131 Kanunun ilgili maddeleri  gere\u011fince Sigorta Primi kesintisi yap\u0131lmaktad\u0131r.<\/p>\n<p>Yap\u0131lan bu i\u015flem usul ve yasaya ayk\u0131r\u0131 bir durum olu\u015fturmaktad\u0131r \u015f\u00f6yle ki;<\/p>\n<p>Maliye  Bakanl\u0131\u011f\u0131\u2019n\u0131n 22.10.2008 tarih 16352 say\u0131l\u0131 Genelgesinin ikinci  maddesinde \u201cEk \u00d6demenin hak kazan\u0131lmas\u0131nda ve \u00f6denmesinde ayl\u0131klara  ili\u015fkin h\u00fck\u00fcmler uygulanacak ve bu \u00f6deme damga vergisi hari\u00e7 herhangi  bir vergi ve kesintiye tabi tutulmayacakt\u0131r. Bu \u00f6deme, personelin mali  haklar\u0131na ba\u011fl\u0131 olarak, ilgili mevzuat\u0131 uyar\u0131nca \u00f6denmekte olan zam,  tazminat \u00f6denerek D\u00d6NER SERMAYE PAYI, \u0130kramiye, \u00fccret ve her ne ad  alt\u0131nda olursa olsun yap\u0131lan benzeri \u00f6demelerin hesab\u0131nda dikkate  al\u0131nmayacakt\u0131r.\u201d Denilerek yap\u0131lan bu \u00f6demelerden sigorta primi veya  ba\u015fka kesintilerin yap\u0131lmas\u0131n\u0131 yasaklam\u0131\u015ft\u0131r.<\/p>\n<p>Maliye  Bakanl\u0131\u011f\u0131n\u0131n Genelgesine bu kadar a\u00e7\u0131k ve yorum gerektirmezken yap\u0131lan  uygulama a\u00e7\u0131k\u00e7a hukuka ve kanuna ayk\u0131r\u0131d\u0131r. Bu yasal olmayan i\u015flemin  iptali ve y\u00fcr\u00fctmesinin durdurulmas\u0131 i\u00e7in Ankara 15. \u0130dare Mahkemesi  2009\/79 esas numaras\u0131yla dava a\u00e7\u0131lm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sosyal Sigortalar Kurumunun 10.11.2008 tarih ve 758435 yevmiyeli i\u015flemiyle 657 say\u0131l\u0131 Kanunun 4\/b stat\u00fct\u00fcs\u00fcnde \u00e7al\u0131\u015fan personele 5793 say\u0131l\u0131 Kanun gere\u011fince \u00f6denen ek \u00f6demelerden 5510 say\u0131l\u0131 Kanunun ilgili maddeleri gere\u011fince Sigorta Primi kesintisi yap\u0131lmaktad\u0131r. Yap\u0131lan bu i\u015flem usul ve yasaya ayk\u0131r\u0131 bir durum olu\u015fturmaktad\u0131r \u015f\u00f6yle ki; Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n 22.10.2008 tarih 16352 say\u0131l\u0131 Genelgesinin ikinci maddesinde \u201cEk [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6132,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[625,49],"tags":[94,95,43,69,96,97],"_links":{"self":[{"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/posts\/5336"}],"collection":[{"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/comments?post=5336"}],"version-history":[{"count":1,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/posts\/5336\/revisions"}],"predecessor-version":[{"id":12100,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/posts\/5336\/revisions\/12100"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/media\/6132"}],"wp:attachment":[{"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/media?parent=5336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/categories?post=5336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/tags?post=5336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}