{"id":391,"date":"2023-03-28T08:45:43","date_gmt":"2023-03-28T08:45:43","guid":{"rendered":"https:\/\/demosites.royal-elementor-addons.com\/nature-v1\/?p=391"},"modified":"2023-04-13T10:41:31","modified_gmt":"2023-04-13T10:41:31","slug":"deprem-yardimi-yapan-kisiye-isveren-sgk-pirimi-odenmeyecek","status":"publish","type":"post","link":"https:\/\/resulkurt.cekodesign.com\/index.php\/2023\/03\/28\/deprem-yardimi-yapan-kisiye-isveren-sgk-pirimi-odenmeyecek\/","title":{"rendered":"Deprem yard\u0131m\u0131 yapan i\u015fveren vergi-SGK primi \u00f6demeyecek"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"391\" class=\"elementor elementor-391\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a95c4a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"a95c4a2\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-784f689\" data-id=\"784f689\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-43e4552\" data-id=\"43e4552\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c593c2 elementor-widget elementor-widget-heading\" data-id=\"2c593c2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.12.1 - 02-04-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Deprem yard\u0131m\u0131 yapan i\u015fveren vergi-SGK primi \u00f6demeyecek<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-9bbecde\" data-id=\"9bbecde\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7e3ab4e elementor-section-boxed elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"7e3ab4e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b1f381c\" data-id=\"b1f381c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8769c38 elementor-widget elementor-widget-spacer\" data-id=\"8769c38\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.12.1 - 02-04-2023 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96e404b elementor-widget elementor-widget-text-editor\" data-id=\"96e404b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.12.1 - 02-04-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Deprem bir\u00e7ok \u00e7al\u0131\u015fan ve i\u015fverenin hayat\u0131nda \u00f6nemli de\u011fi\u015fikliklere sebebiyet verdi.<\/p><p>\u0130\u015fte \u00e7al\u0131\u015fanlar\u0131n ma\u011fduriyetlerinin giderilmesi i\u00e7in yap\u0131lan d\u00fczenlemelere ilave olarak depremden etkilenen \u00e7al\u0131\u015fanlara i\u015fverenleri taraf\u0131ndan sa\u011flanacak yard\u0131mlarda vergi ve SGK istisnas\u0131 da sa\u011fland\u0131. Depremden, kendisi, e\u015fi, \u00e7ocu\u011fu veya anne ve babas\u0131 etkilenen hizmet erbab\u0131na, i\u015fverenler taraf\u0131ndan 6\/2\/2023 ila 31\/7\/2023 tarihleri aras\u0131nda (bu tarihler d\u00e2hil) mevcut \u00fccret, prim, ikramiye gibi \u00f6demelerine ilave olarak yap\u0131lan;<\/p><p><br \/>-Ayni yard\u0131mlar ile,<\/p><p>-Toplam tutar\u0131 50.000 TL&#8217;yi ge\u00e7meyen nakdi yard\u0131mlar<\/p><p>5510 say\u0131l\u0131 Kanun&#8217;a g\u00f6re prime esas kazanca d\u00e2hil edilmeyecektir. Ayr\u0131ca bu yard\u0131mlar \u00fczerinden 193 say\u0131l\u0131 Kanun uyar\u0131nca gelir vergisi ve 488 say\u0131l\u0131 Damga Vergisi Kanunu uyar\u0131nca damga vergisi kesintisi yap\u0131lmayacakt\u0131r.<\/p><p>7440 say\u0131l\u0131 Kanun&#8217;da 06\/02\/2023 tarihinde Kahramanmara\u015f \u0130linde meydana gelen depremler nedeniyle Hazine ve Maliye Bakanl\u0131\u011f\u0131nca 213 say\u0131l\u0131 Kanunun 15 inci maddesi kapsam\u0131nda m\u00fccbir sebep hali ilan edilen yerler ile ilgili h\u00fck\u00fcmlere yer verilmi\u015ftir.<\/p><p>\u0130\u015fverenler taraf\u0131ndan sigortal\u0131ya yap\u0131lan deprem yard\u0131m\u0131n\u0131n prime esas kazan\u00e7tan istisna tutulabilmesi i\u00e7in sigortal\u0131n\u0131n kendisi, e\u015fi, \u00e7ocu\u011fu veya anne ve babas\u0131n\u0131n depremden etkilenmi\u015f olmas\u0131 gerekmektedir.<\/p><p>Buna g\u00f6re; sigortal\u0131n\u0131n kendisi, e\u015fi, \u00e7ocu\u011fu veya anne ve babas\u0131ndan;<\/p><p>-Yerle\u015fim yeri (Bir kimsenin s\u00fcrekli kalma niyetiyle oturdu\u011fu, di\u011fer bir ifade ile ikametg\u00e2h adresinin bulundu\u011fu yeri) 06\/02\/2023 tarihi itibariyle Adana, Ad\u0131yaman, Diyarbak\u0131r, Elaz\u0131\u011f, Gaziantep, Hatay, Kahramanmara\u015f, Kilis, Malatya, Osmaniye ve \u015eanl\u0131urfa illeri ile Sivas \u0130linin G\u00fcr\u00fcn \u0130l\u00e7esinde bulunanlar,<\/p><p>-Yerle\u015fim yeri Adana, Ad\u0131yaman, Diyarbak\u0131r, Elaz\u0131\u011f, Gaziantep, Hatay, Kahramanmara\u015f, Kilis, Malatya, Osmaniye ve \u015eanl\u0131urfa illeri ile Sivas \u0130linin G\u00fcr\u00fcn \u0130l\u00e7esinde bulunmamakla birlikte ge\u00e7ici olarak herhangi bir sebeple bu yerlerde bulunanlar,<\/p><p>-Deprem nedeniyle hayat\u0131n\u0131 kaybedenler, yaralananlar ve tedavi g\u00f6renler,<\/p><p>-Deprem nedeniyle mal varl\u0131\u011f\u0131 zarar g\u00f6renler,<\/p><p>-Deprem nedeniyle Adana, Ad\u0131yaman, Diyarbak\u0131r, Elaz\u0131\u011f, Gaziantep, Hatay, Kahramanmara\u015f, Kilis, Malatya, Osmaniye ve \u015eanl\u0131urfa illeri ile Sivas \u0130linin G\u00fcr\u00fcn \u0130l\u00e7esinden di\u011fer yerlere ta\u015f\u0131nanlar, Depremden etkilenmi\u015f say\u0131lacakt\u0131r.<\/p><p>\u00c7al\u0131\u015fanlara yap\u0131lacak yard\u0131mlar\u0131n SGK, Gelir ve Damga Vergisinden istisna olabilmesi i\u00e7in \u00e7al\u0131\u015fan\u0131n, e\u015finin, \u00e7ocu\u011funun veya anne ve babas\u0131n\u0131n depremden etkilenmesi mutlak \u015fartt\u0131r. Yard\u0131m\u0131n yap\u0131lmas\u0131 i\u00e7in \u00e7al\u0131\u015fan\u0131n, e\u015finin, \u00e7ocu\u011funun veya anne ve babas\u0131n\u0131n birinin bile depremden etkilenmesi yeterlidir.<\/p><p>Sigortal\u0131n\u0131n kendisinin, e\u015finin, \u00e7ocu\u011funun, anne veya babas\u0131n\u0131n yerle\u015fim yerinin deprem b\u00f6lgesinde olmamas\u0131na kar\u015f\u0131n s\u00f6z konusu ki\u015filerin depremden etkilenmesi halinde de sigortal\u0131ya yap\u0131lacak nakdi yard\u0131mlar istisna kapsam\u0131nda de\u011ferlendirilebilecektir.<\/p><p>Ancak, kendisinin, e\u015fi, \u00e7ocu\u011fu veya anne ve babas\u0131n\u0131n yerle\u015fim yeri bu yerlerde olmad\u0131\u011f\u0131 durumlarda depremden etkilendi\u011finin; ge\u00e7ici olarak herhangi bir sebeple bu yerlerde bulundu\u011funa ili\u015fkin tespitler, ula\u015f\u0131m kay\u0131tlar\u0131, hastane kay\u0131tlar\u0131, hasar tespit raporlar\u0131 ve benzeri belgelerle tevsik edilmesi ve bu belgelerin \u00fccret bordrosunun eki olarak muhafaza edilmesi gerekmektedir.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Deprem yard\u0131m\u0131 yapan i\u015fveren vergi-SGK primi \u00f6demeyecek Deprem bir\u00e7ok \u00e7al\u0131\u015fan ve i\u015fverenin hayat\u0131nda \u00f6nemli de\u011fi\u015fikliklere sebebiyet verdi. \u0130\u015fte \u00e7al\u0131\u015fanlar\u0131n ma\u011fduriyetlerinin giderilmesi i\u00e7in yap\u0131lan d\u00fczenlemelere ilave olarak depremden etkilenen \u00e7al\u0131\u015fanlara i\u015fverenleri taraf\u0131ndan sa\u011flanacak yard\u0131mlarda vergi ve SGK istisnas\u0131 da sa\u011fland\u0131. Depremden, kendisi, e\u015fi, \u00e7ocu\u011fu veya anne ve babas\u0131 etkilenen hizmet erbab\u0131na, i\u015fverenler taraf\u0131ndan 6\/2\/2023 ila 31\/7\/2023 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":967,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_canvas","format":"standard","meta":[],"categories":[15],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/posts\/391"}],"collection":[{"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/comments?post=391"}],"version-history":[{"count":9,"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/posts\/391\/revisions"}],"predecessor-version":[{"id":1028,"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/posts\/391\/revisions\/1028"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/media\/967"}],"wp:attachment":[{"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/media?parent=391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/categories?post=391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resulkurt.cekodesign.com\/index.php\/wp-json\/wp\/v2\/tags?post=391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}