<\/p>\n\n\n\n
Bilindi\u011fi \u00fczere tar\u0131msal nitelikli 4\/b sigortal\u0131lar\u0131 hari\u00e7 olmak \u00fczere Ba\u011f-Kur sigortal\u0131s\u0131 niteli\u011fi ta\u015f\u0131d\u0131\u011f\u0131 halde Ba\u011f-Kur sigortal\u0131l\u0131\u011f\u0131na 01.10.2008 tarihine kadar kay\u0131t ve tescillerini yapt\u0131rmayanlar\u0131n sigortal\u0131l\u0131klar\u0131 01.10.2008 tarihinden itibaren ba\u015flat\u0131l\u0131yor.<\/p>\n\n\n\n
1985-2008 y\u0131llar\u0131 aras\u0131nda zorunlu Ba\u011f-Kur sigortal\u0131s\u0131 olmas\u0131n\u0131 gerektirecek \u015firket ortakl\u0131\u011f\u0131 gelir vergisi m\u00fckellefiyeti gibi faaliyetleri bulunsa bile Ba\u011f-Kur\u2019a zaman\u0131nda tescil olmayanlar\u0131n bu d\u00f6nemler i\u00e7in tescil yapt\u0131rmad\u0131klar\u0131, hatta a\u00e7\u0131lan davalar\u0131 da kaybettikleri bir vak\u0131a.<\/p>\n\n\n\n
Tar\u0131m Ba\u011f-Kur sigortal\u0131lar\u0131n\u0131n geriye do\u011fru hizmet kazanma sorunlar\u0131 bulunmuyor. 01.04.1994’ten 01.10.2008’e kadar Ba\u011f-Kur prim tevkifat\u0131 yap\u0131lm\u0131\u015f \u00fcr\u00fcn sat\u0131\u015f\u0131 yapm\u0131\u015f olanlar belgeleriyle ba\u015fvurarak diledikleir zaman tescil yapt\u0131rabiliyor. Sorun 1479 say\u0131l\u0131 Kanuna tabi vergi m\u00fckellefleri ile \u015firket ortaklar\u0131nda ya\u015fan\u0131yor.<\/p>\n\n\n\n
Bu konuda vatanda\u015fta bir geriye d\u00f6n\u00fck tescil imk\u00e2n\u0131 beklentisi mevcut. Her yap\u0131land\u0131rma kanunu \u00e7\u0131kt\u0131\u011f\u0131nda da bu beklenti depre\u015fir, daha \u00f6nce kay\u0131t olunup \u00f6denmedi\u011fi i\u00e7in silinen s\u00fcrelerin canland\u0131r\u0131larak primi \u00f6denip hizmete sayd\u0131r\u0131lmas\u0131 anlam\u0131ndaki ihya i\u015fleminin bu i\u015fe yarayaca\u011f\u0131 zann\u0131na kap\u0131l\u0131n\u0131r ve hayal k\u0131r\u0131kl\u0131klar\u0131 ya\u015fan\u0131r m\u00fctemadiyen.<\/p>\n\n\n\n
A\u00e7\u0131k s\u00f6yleyelim bu konuda genel ve kapsaml\u0131 yeni bir yasal d\u00fczenleme yap\u0131l\u0131ncaya kadar umut maalesef yok.<\/p>\n\n\n\n
Yarg\u0131 Yolu S\u0131n\u0131rl\u0131 bir Kesim \u0130\u00e7in<\/p>\n\n\n\n
Bu konuda yarg\u0131 karar\u0131yla 04.10.2000 tarihi \u00f6ncesi i\u00e7in Ba\u011f-Kur tescili yapt\u0131rmak baz\u0131 \u015fartlar\u0131 sa\u011flamak ko\u015fuluyla m\u00fcmk\u00fcn oldu\u011funu bu k\u00f6\u015feden 24.02.2015 tarihli yaz\u0131m\u0131zda duyurmu\u015ftuk. Ancak bu karar\u0131n \u00e7ok s\u0131n\u0131rl\u0131 bir kesime m\u00fcnhas\u0131r oldu\u011funu, genelle\u015ftirilemeyece\u011fini antrparantez belirtelim, detaylar\u0131n\u0131 merak edenler i\u00e7in bu yaz\u0131m\u0131z\u0131 okumalar\u0131n\u0131 tavsiye ederek konumuza devam edelim.<\/p>\n\n\n\n
Fakat i\u015fte bu konuda SGK\u2019n\u0131n 2016\/20 say\u0131l\u0131 Genelgesi ile \u00e7e\u015fitli istisnalar getiriliyor. Genelge bir esneklik sa\u011fl\u0131yor ancak bu esneklik s\u0131n\u0131rl\u0131 bir esneklik. Bu d\u00f6rt g\u00f6zle beklenen geriye d\u00f6n\u00fck Ba\u011f-Kur tescili kimler i\u00e7inmi\u015f bir g\u00f6relim.<\/p>\n\n\n\n
Ba\u015fvuru Formunu Al\u0131p Tescil Ettirmeden Prim \u00d6deyenler<\/p>\n\n\n\n
Buna g\u00f6re kendi nam ve hesab\u0131na ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015fmalar\u0131ndan dolay\u0131 m\u00fclga 1479 say\u0131l\u0131 Kanun kapsam\u0131nda sigortal\u0131 say\u0131ld\u0131klar\u0131 halde, 01.10.2008 tarihine kadar Ba\u011f-Kur\u2019a m\u00fcracaat ederek kay\u0131t ve tescilini yapt\u0131rmayan ancak 01.10.2008 tarihinden \u00f6nce do\u011fru Ba\u011f Kur numaras\u0131 \u00fczerinden Ba\u011f-Kur hesaplar\u0131na intikal etmi\u015f olan prim \u00f6demelerine g\u00f6re sigortal\u0131l\u0131\u011f\u0131n\u0131n ba\u015flat\u0131lmas\u0131n\u0131 talep edenlerin ticari faaliyetlerinin ba\u015flad\u0131\u011f\u0131 tarih itibariyle 01.10.2008 tarih \u00f6ncesi sigortal\u0131l\u0131klar\u0131 ba\u015flat\u0131lacak.<\/p>\n\n\n\n
\u00d6rne\u011fin 08.08.1989 ile 16.01.2008 tarihleri aras\u0131nda ticari faaliyeti bulunan Ali Bey Ba\u011f-Kur \u0130l M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden alm\u0131\u015f oldu\u011fu giri\u015f bildirgesini faaliyetine g\u00f6re kay\u0131tl\u0131 oldu\u011fu kurum ve kurulu\u015flara onaylatarak Ba\u011f-Kur kay\u0131tlar\u0131na intikal ettirmedi\u011finden ticari faaliyetinin ba\u015flad\u0131\u011f\u0131 tarih itibariyle 1479 say\u0131l\u0131 Kanun kapsam\u0131nda kay\u0131t ve tescili yap\u0131lmam\u0131\u015ft\u0131r. Ancak, Ba\u011f-Kur kay\u0131tlar\u0131na intikal ettirmemi\u015f oldu\u011fu giri\u015f bildirgesi \u00fczerinde bulunan Ba\u011f-Kur numaras\u0131na 1994, 1995, 1996 y\u0131llar\u0131nda belirli aral\u0131klarla toplam 15 adet prim \u00f6demesinde bulunmu\u015f ve \u00f6deme yapt\u0131\u011f\u0131 d\u00f6nemlere ili\u015fkin \u00f6deme makbuzlar\u0131n\u0131 ibraz ederek ticari faaliyetinin ba\u015flad\u0131\u011f\u0131 tarih itibariyle sigortal\u0131l\u0131\u011f\u0131n\u0131n ba\u015flat\u0131lmas\u0131n\u0131 talep etti\u011finde Ba\u011f-Kur hesaplar\u0131na ge\u00e7ti\u011fi saptanan primlere ili\u015fkin sigortal\u0131n\u0131n ibraz etmi\u015f oldu\u011fu \u00f6deme makbuzlar\u0131na istinaden prim \u00f6demesinde bulundu\u011fu Ba\u011f Kur numaras\u0131 ile ticari faaliyetinin ba\u015flad\u0131\u011f\u0131 08.08.1989 ile 16.01.2008 tarihleri aras\u0131nda 1479 say\u0131l\u0131 Kanun kapsam\u0131nda kay\u0131t ve tescil i\u015flemleri yap\u0131lacak.<\/p>\n\n\n\n
Ba\u015fvuru Formunu Al\u0131p Tescil Ettirmeden \u00d6dedikleri Primleri Geri Alanlar<\/p>\n\n\n\n
Prim \u00f6demesi bulundu\u011fu halde giri\u015f bildirgesinin Kurum kay\u0131tlar\u0131na intikal etmemesi nedeniyle kay\u0131t ve tescili yap\u0131lmayan ve primleri iade edilen sigortal\u0131lar\u0131n talepte bulunmalar\u0131 halinde, gecikme zamm\u0131 ve cezas\u0131 da d\u00e2hil olarak tahsili yap\u0131labilecek.<\/p>\n\n\n\n
Gene 21.09.1997 ile 09.12.2001 tarihleri aras\u0131nda vergi m\u00fckellefiyeti bulunan Veli Bey giri\u015f bildirgesini ticari faaliyetine g\u00f6re kay\u0131tl\u0131 oldu\u011fu kurum ve kurulu\u015flara onaylatarak Ba\u011f-Kur kay\u0131tlar\u0131na intikal ettirmedi\u011finden ticari faaliyetinin ba\u015flad\u0131\u011f\u0131 tarih itibariyle kay\u0131t ve tescili yapt\u0131rmam\u0131\u015f ise de giri\u015f bildirgesinde bulunan Ba\u011f-Kur numaras\u0131 \u00fczerinden 1999 y\u0131l\u0131nda 8 adet prim \u00f6demesi yapm\u0131\u015ft\u0131r. Tescilini yapt\u0131rmad\u0131\u011f\u0131ndan \u00f6dedi\u011fi primleri yersiz \u00f6deme kapsam\u0131nda kendisine iade edilen Veli Bey 10.10.2016 tarihinde elindeki makbuzlarla tescil i\u00e7in m\u00fcracaat etti\u011finde prim \u00f6demesinde bulundu\u011fu Ba\u011f Kur numaras\u0131 \u00fczerinden ticari faaliyetinin ba\u015flad\u0131\u011f\u0131 21.09.1997 ile 09.12.2001 tarihleri aras\u0131nda 1479 say\u0131l\u0131 Kanun kapsam\u0131nda kay\u0131t ve tescili yap\u0131lacak ve gecikme zamm\u0131 ve cezas\u0131 da d\u00e2hil olarak tahsili tekrar yap\u0131labilecek.<\/p>\n\n\n\n
\u0130ste\u011fe Ba\u011fl\u0131 Ba\u011f-Kur Kayd\u0131 Tescil \u0130\u00e7in Ge\u00e7erli Say\u0131lacak<\/p>\n\n\n\n
01.10.2008 tarihinden \u00f6nce iste\u011fe ba\u011fl\u0131 Ba\u011f-Kur sigortal\u0131 olarak kay\u0131t ve tescili yap\u0131lan ve prim \u00f6demesi bulunmamas\u0131 nedeniyle tescil tarihi itibariyle sigortal\u0131l\u0131klar\u0131 durdurulan sigortal\u0131lardan 01.10.2008 tarihinden sonra SGK\u2019ca 1985-2008 y\u0131llar\u0131 aras\u0131nda tescil olmayan faaliyetleri oldu\u011fu saptananlar da iste\u011fe ba\u011fl\u0131 sigortal\u0131l\u0131klar\u0131n\u0131n sona erdi\u011fi tarihten sonraki \u00e7al\u0131\u015fmalar\u0131n\u0131n bulundu\u011fu tarih itibariyle iste\u011fe ba\u011fl\u0131 Ba\u011f-Kur numaras\u0131 \u00fczerinden 4\/b sigortal\u0131l\u0131\u011f\u0131 (Ba\u011f-Kur) kapsam\u0131nda zorunlu sigortal\u0131l\u0131klar\u0131 ba\u015flat\u0131labilecek.<\/p>\n\n\n\n
\u00d6rne\u011fin Selami Bey 01.10.1992 tarihinde iste\u011fe ba\u011fl\u0131 Ba\u011f-Kur sigortal\u0131l\u0131\u011f\u0131na m\u00fcracaat etmi\u015f ancak hi\u00e7 prim \u00f6demesi yapmad\u0131\u011f\u0131 i\u00e7in iste\u011fe ba\u011fl\u0131 sigortal\u0131l\u0131\u011f\u0131 01.10.1992 tarihi itibariyle (01) terk kodu ile sonland\u0131r\u0131lm\u0131\u015ft\u0131r. SGK birimine 24.10.2016 tarihinde ibraz etti\u011fi belgelerden Selami Bey\u2019in 30.04.1990-02.11.2000 tarihleri aras\u0131nda ger\u00e7ek usulde vergi m\u00fckellefiyetinin bulundu\u011fu tespit edilmi\u015ftir. Bu durumda Selami Bey\u2019e 2016\/20 say\u0131l\u0131 Genelge kapsam\u0131nda 01.10.1992 tescil tarihi itibariyle iste\u011fe ba\u011fl\u0131 sigortal\u0131l\u0131\u011f\u0131n\u0131n sona erdi\u011fi tarihten sonra vergi m\u00fckellefiyetinin bulundu\u011fu 01.10.1992-02.11.2000 tarihleri aras\u0131nda zorunlu Ba\u011f-Kur sigortal\u0131s\u0131 olarak hizmet verilmesi gerekiyor.<\/p>\n","protected":false},"excerpt":{"rendered":"
Bilindi\u011fi \u00fczere tar\u0131msal nitelikli 4\/b sigortal\u0131lar\u0131 hari\u00e7 olmak \u00fczere Ba\u011f-Kur sigortal\u0131s\u0131 niteli\u011fi ta\u015f\u0131d\u0131\u011f\u0131 halde Ba\u011f-Kur sigortal\u0131l\u0131\u011f\u0131na 01.10.2008 tarihine kadar kay\u0131t ve tescillerini yapt\u0131rmayanlar\u0131n sigortal\u0131l\u0131klar\u0131 01.10.2008 tarihinden itibaren ba\u015flat\u0131l\u0131yor. 1985-2008 y\u0131llar\u0131 aras\u0131nda zorunlu Ba\u011f-Kur sigortal\u0131s\u0131 olmas\u0131n\u0131 gerektirecek \u015firket ortakl\u0131\u011f\u0131 gelir vergisi m\u00fckellefiyeti gibi faaliyetleri bulunsa bile Ba\u011f-Kur\u2019a zaman\u0131nda tescil olmayanlar\u0131n bu d\u00f6nemler i\u00e7in tescil yapt\u0131rmad\u0131klar\u0131, hatta […]<\/p>\n","protected":false},"author":1,"featured_media":103,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[14],"tags":[],"_links":{"self":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/119"}],"collection":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=119"}],"version-history":[{"count":1,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/119\/revisions"}],"predecessor-version":[{"id":120,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/119\/revisions\/120"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=\/wp\/v2\/media\/103"}],"wp:attachment":[{"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=119"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=119"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fuattutuncuoglu.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=119"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}