{"id":843,"date":"2017-12-25T18:31:43","date_gmt":"2017-12-25T15:31:43","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=843"},"modified":"2018-01-07T18:33:28","modified_gmt":"2018-01-07T15:33:28","slug":"torba-yasada-yapilan-degisikliklere-iliskin-tahsilat-genel-teblig","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/25\/torba-yasada-yapilan-degisikliklere-iliskin-tahsilat-genel-teblig\/","title":{"rendered":"Torba Yasada Yap\u0131lan De\u011fi\u015fikliklere \u0130li\u015fkin Tahsilat Genel Tebli\u011f"},"content":{"rendered":"

<\/p>\n

\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

7061 say\u0131l\u0131 Kanun ile 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanunda yap\u0131lan d\u00fczenlemelere ili\u015fkin TAHS\u0130LAT GENEL TEBL\u0130\u011e\u0130 SER\u0130: A SIRA NO: 1\u2019de de\u011fi\u015fiklikler yap\u0131ld\u0131. <\/span><\/p>\n

\u2022 Tebli\u011fde 7 g\u00fcn olarak yer alan ihtiyati hacze ve \u00f6deme emrine itiraz, mal bildiriminde bulunma ve bor\u00e7lar\u0131n\u0131 \u00f6deme, teminat kar\u015f\u0131l\u0131\u011f\u0131 takip s\u00fcreleri, 15 g\u00fcn olarak de\u011fi\u015ftirilmi\u015ftir. <\/span><\/p>\n

\u2022 Tahsil edildikten sonra kanuni sebeplerle nakden reddi icabeden alacaklara ili\u015fkin reddiyat\u0131n Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil dairelerince yap\u0131laca\u011f\u0131 hallerde <\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u2713 \u00d6ncelikle bor\u00e7lunun Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 t\u00fcm tahsil dairelerine olan muaccel bor\u00e7lar\u0131na mahsup yap\u0131lmas\u0131, <\/span><\/p>\n

\u2713 Mahsup sonras\u0131 kalan bir tutar\u0131n bulunmas\u0131 halinde bu tutar\u0131n, bor\u00e7lunun alacakl\u0131 amme idaresi olan Devletin g\u00fcmr\u00fck mevzuat\u0131ndan do\u011fan amme alacaklar\u0131n\u0131 takiple g\u00f6revli G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil dairelerine bulunan muaccel bor\u00e7lar\u0131na mahsup edilmesi, <\/span><\/p>\n

\u2713 Bu mahsup sonras\u0131nda da iadesi gereken bir tutar\u0131n bulunmas\u0131 halinde bor\u00e7lunun Sosyal G\u00fcvenlik Kurumuna (SGK) olan ve 6183 say\u0131l\u0131 Kanuna g\u00f6re takip edilen muaccel prim ve di\u011fer bor\u00e7lar\u0131na \u00f6denmek \u00fczere SGK\u2019ya aktar\u0131lmas\u0131, <\/span><\/p>\n

\u00a0<\/span>gerekti\u011fi belirtilmi\u015ftir. <\/span><\/p>\n

SGK taraf\u0131ndan iade edilecek bir alaca\u011f\u0131n bulunmas\u0131 durumunda, SGK muaccel alacaklar\u0131na mahsup yapt\u0131ktan sonra kalan bir tutar olmas\u0131 halinde bu tutar\u0131, bor\u00e7lunun Maliye Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil dairelerine olan muaccel bor\u00e7lar\u0131na mahsup edilmek \u00fczere ilgili tahsil dairesine aktaracakt\u0131r. <\/span><\/p>\n

Tebli\u011fin; 7 g\u00fcnl\u00fck s\u00fcrelerin 15 g\u00fcn olarak de\u011fi\u015ftirilmesine ili\u015fkin d\u00fczenlemeleri 1\/1\/2018 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecek olup, di\u011fer d\u00fczenlemeleri yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/span><\/p>\n

\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/span><\/span><\/a><\/span><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-843","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/843","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=843"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/843\/revisions"}],"predecessor-version":[{"id":844,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/843\/revisions\/844"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}