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Law No. 5458
Acceptance Date: 22/02/2006
ARTICLE 1 - dated 17/7/1964 and No. 506, followed by the Social Insurance Law, Municipal Law No. 5272 dated 07.12.2004 annulled Article 7 of the provisional Municipality Law No. 5393 dated 3/7/2005 with the temporary Article 5 Social Security for the debts of the Authority pursuant to Article except those who sought reconciliation commission established within the Treasury, the public sector in the latest 14.4.2005 date of the employer; private sector employers in the latest 31.3.2005 by the legislation until the date of payment, although it should be, accrued until the end of the deadline stipulated in this Law and unpaid insurance premiums, social security support premium, unemployment insurance premiums, administrative fines, social assistance with respect to hike debt and 03.31.2005 date and prior to ending the special building construction and agreed that there was enough work notice for the tender subject of work or still work in question it is finished before that date, from the date when this law enters into force application in this regard within 30 days upon be made by the Social Insurance Institution preliminary assessment, the employer is understood to have sufficient labor reporting research or detection results, the difference labor amount to be calculated on the debt, and No. 506 of the Social Security Act according to Article 85 since 1/5/2003 optional insured pay a premium 31/3 / 2005 until the date of voluntary insurance of the period where in the primary debt with Law No. 506 of Article 86 according to the collective insurance to the subject with the disability up to date 03/31/2005, old age and survivors insurance that the premium owed; From the date of entry into force of this Law, provided that the applicant in writing to the Authority within two months, these substances and restructured according to the provisions of Article 3.
Of the above employers and insured;
A) the original amount of debt 100.000 New Turkish Lira (YTL) and is below that of the principal debt, payment delay from the end of the hike until 31/12/1998 according to the rate applicable to the calculation; 1/1/1999 to 31/12/2004 Since the wholesale price index announced by Turkey Statistical Institute (WPI) monthly rate of change; If 1/1/2005 Since restructuring application until the end of the previous month from the date on which the producer price index released by the Turkey Statistics Institute (PPI) by applying to the monthly rate of change, the main debt is calculated on the configuration.
B) Debt original amount in case of over 100,000 YTL, the payment period of the end of the restructuring from the date of application until the end of the previous month, late payment penalties, according to current laws are determined the amount of debt to be calculated and this amount;
1- balance basis according to the bookkeeping employers of the law's latest income or corporate tax return they gave up to the date of entry into force attachment sheet basis, "(Current Assets-Inventories) / Current Liabilities" operation will result ratio 0.50 If the debtor is under this situation in terms of "very difficult situation" was considered state; while 10% said rates between 0:50 to 0:40; Between 0:39 to 0:30 20%; 0:29 and is under 30%,
2 (1) of article will be declared as of 31/12/2004 by employers other than those specified financial position notification basis "(Cash + Bank + Short-Term Receivables) / Short Term Debt "transaction will result if the ratio is below 0.30 in this case in terms of the debtor" very difficult situation "was considered state, said between 0:30 to 0:20 ratio is 10%; Between 0:19 to 0:10 20%; 0:09 and is under 30%,
3 (1) and (2) the employer mentioned in sub-item, 30% of those judged bankrupt in tax liability ended or rights prior to the date 1/1/2005,
abandoned by the calculated debt is mainly the configuration. However, this figure in the calculation of the debt in any event the second paragraph of this article: (a) not be less than the amount of debt to be calculated according to me. (1) and (2) the calculation of the percentage rate in sub-item separation from the next figures are not taken into account. (1) and (2) the number was lower than the accuracy of information declared me the Social Insurance Agency and / or Ministry of the audit staff can be checked. if found not to be declared information is accurate, dated 26/9/2004 of employers and the rights they lose the right to benefit from the provisions of this Act and 5237 are executed according to the relevant provisions of the Turkish Criminal Code.
Dated 06.01.1989 and numbered 3568 rates calculations mentioned in this article on the Independent Accountants, Certified Public Accountant and Chartered Accountant Law to be assigned to the license received by professionals. Designated professionals, book their calculations, records and are responsible for the proper documentation.
ARTICLE 2 - 1479, dated 02.09.1971 of Tradesmen and Artisans and the Self-Employed Workers in Their Own Behalf of Social Insurance Institutions Law dated 17.10.1983 and according to the 2926 Agricultural Social Insurance Law, 31/3 / 2005 until the date that although the accrued unpaid until the date of entry into force of this Act premiums and social security premium support debt; provided that this law apply to the Authority in writing within two months from the date of entry into force, since the actual premium payment delay to the end of the hike compared to the rates applied to calculate until 31/12/1998; 1/1/1999 to 31/12/2004 Since the wholesale price index announced by Turkey Statistical Institute (WPI) monthly rate of change; 1/1/2005 Since restructuring application until the end of the previous month from the date of the producer price index released by the Turkey Statistics Institute (PPI) monthly rate of change by applying these substances and restructured according to the Article 3 provisions. However, according to current laws debt calculated in this way may not exceed the calculated amount of debt.
Paragraph outside the scope of the rest and 01/04/2005 as the date of the end of the previous month from the date of entry into force of this Act the term accrued by unpaid premiums, social security support premium and the penalty of debts, adding to the restructured debt under Article 3 of the principles stated in according installments.
1479 and 2926 within the scope of the law and the restructuring of debt insured under this law or their rights holders; In case of 25% of the premiums in advance or four installments of the current month with payment of the total debt, they benefit from health insurance.
Article 3 - restructuring of debts; this Act on a monthly basis at the date of entry into force according to the weighted age and the amount of debt to determine the method that is the basis for the payment period, structured debt in advance or sixty months to be paid in equal installments, the first installment to determine the payment period, the application period to one month extension to the "very difficult case "with other issues concerning the state of implementation of the principles and procedures to determine the Social Insurance Institution and Bag-Kur Board of Directors is authorized.
If re-configure the entire debt to be paid in installments or a portion of the required, the total debt in installments; If it paid in the twelve month period annual 4%, exceeding twelve months but years if it is paid in the period exceeding 5% and twenty-four months is added by calculating the difference in the annual rate of 6% installment and a monthly installment amount by dividing the installment period if twenty-four months does not exceed paid in time. Initially elected to pay in installments way later when requested to be paid in advance of the rest of the debt in installments, applied installment of the part corresponding to the remaining months of the difference shall be collected by deducting the amount of outstanding debt. This debt is restructured according to the law of all, if paid for the restructuring of the deadline stipulated in this law until the end of the month following the date on which end is counted prepaid debt.
Application accepted and who restructured debt; In one of the payment obligations related to the current month loan of the same nature will accrue in more or payment period three times a calendar of payment obligations related to installment debt based on debt type in a calendar year if they fail more than three times, they lose the right to restructuring and the amount paid by the Social Insurance Institution and Ties -Dry in accordance with the relevant legislation are deducted from the debt. if it is missing fulfillment of payment obligations for the current month or installment payment obligations deemed to have been violated.
Third paragraph based on a calendar year, the unpaid installment amount paid or missing payment period until the end of the following calendar year to be exceeded; paid or if they belong to the last installment of the missing paid part is, with the unpaid portion of this amount and the last installment until the end of the following month, each delayed month for Treasury announced to the previous month of YTL denominated discounted issued government securities monthly average interest rate 1 point added to the base rate of interest will be applied in the compound are paid by the amount of interest to be calculated as a result of restructuring benefited from the provisions of this Act. According to the third paragraph of installments paid in time or premiums paid for the current month and the same nature missing
The other debts, it will be charged late payment penalties calculated according to the Social Insurance Institution and Bag-Kur legislation.
Second paragraph of Article 1 of this Act (b) liabilities under subparagraph re yapılandırılanlar of accrued upon the declaration of the payment period; annual income or corporation in the period of the tax or the maturity date of the fully paid up to the end of the year following the year in which the encounter, failure to fulfill the value-added tax in a calendar year more than three times the legal payment period or maturity date of the end of the year following the year in which met the obligation to pay these types of taxes for replenishing, ex officio or made by the administration of the assessment, and those final installment during the statutory period or the finalization of that date, the unpaid until the end of the year following the year in which no, or dated 21.07.1953 of this debt and the 6183 Public Receivables Collection Procedure Law Article 48 in cases where installments are not according to the article, which shall be notified to the employer, depending on where tax offices Social Insurance Institution. In this case, the borrower will lose the right to benefit from restructuring provisions of this Act and amounts paid are deducted from the debt in accordance with the legislation of the Social Insurance Institution.
Before the date of entry into force of this Law, Law No. 6183 according to Article 48 or 29/7/2003 dated 4958 numbered Social Security Institution Law of the provisional Article 1 (K) in accordance with paragraph or 1479 Tradesmen and Artisans and the Self-Employed social Insurance Institution installments of debts in accordance with provisional Article 19 of the Law, which in pay in accordance with the installment requirements of relevant laws, upon request of the application period for the remaining balance of the liability can benefit from restructuring provisions. In this case, previously having been deferred and installment process deteriorated installments according to requirements already paid the installment amount, after the deduction according to the laws of the relevant institutions are considered outstanding receivables maturity liabilities. Payments for
restructured debt; incorrect or misplaced received Excluding the refund and shall not be offset. Refund of the amount has been collected prior to the effective date of this Act because of restructuring or deduction will be made. This law, which has been applied before the date of entry into force of foreclosures with the guarantees are removed in proportion to payments and corresponding guarantees will be returned to it.
Borrowers who have applied to benefit from the provisions of this Act, coverage into debt due to the Social Insurance Agency and waive their protest Bag-Kur and the cases it continues the judiciary before and it is essential not to create conflicts.
ARTICLE 4 - employers if not for restructuring debts covered by Article 1 of this law, from the date of the end of the application period; structured debt agreements with their respective payment obligations due to unfulfilled those who disrupted the beginning of the month following the date when the agreement is broken; law, decree or other legislation providing production, encourage investment and so on state aid and the support, continue starting before that except encourage non-cash, also made the State aid of which turned out to yararlandırılmaz and should not benefit from encouragement and support payments are received back with legal interest . The support, encouragement and state aid is provided after the provision of information about borrowers from social security institutions.
The procedures and principles for the implementation of this Article the Ministry of Labour and Social Security jointly determined by the Treasury Department.
ARTICLE 5 - 6183 dated 21.07.1953 the following paragraph has been added to the Law on Procedures for the Collection of Public Receivables Article 79 after the first paragraph.
"Cashing ie in organized foreclosure notices, public debtor of the rights and claims of it, or or directly to the branches found that banks and participation banks as it can be communicated through the apartment collecting the locations; the Ministry of Finance or the creditor for which the borrower over the limit will be determined by other institutions implementing this Law foreclosure notice issued by collection ie in the bank and can be directly communicated to the headquarters of the participation banks. the Bank and the participation of about foreclosure proceedings, which was delivered to the headquarters of the bank the provisions of this Article shall apply. "
Article 6 - No. 506 dated 17/7/1964 fifth paragraph of Article 80 of the Social Security Act has been amended as follows.
"The institution, paid in due time in the collection of premiums and other receivables, 6183 Public Receivables Collection Procedure Law Article 51, except the 102 th and 106 th article apply other materials. Authority, Ministry of Finance in the implementation of 6183 Act, other public institutions and exercise the powers granted to institutions and authorities. in so far, while the organization's premiums and other receivables in and if not paid in full, the unpaid portion of the time period over which from the date of the first three months of a 3% penalty for each month, also found for every month this amount to pay while the bit that until paid off debt, starting from the date separately Treasury issued discounted YTL denominated the previous month will be announced by the Undersecretariat of government debt monthly average interest rate on the bonds for each month, applying a compound basis delay interest is calculated. However, the default increment for the month in which the payment is made calculated daily. impossible charged at the end of follow-up to be done or that appear to be more than will the costs will be charged for up to 20 YTL (including 20 YTL) Corporate receivables, collection limitation period may be canceled beklenilmeksiz the Authority Board of Directors. Corporate Executive Board to increase this amount up to ten times, the abandonment of all or part of the jurisdiction of the authority said the Authority Chairman, President and Provincial Insurance / Insurance Director is authorized to transfer to. The Council of Ministers of the applicable penalty rate for the first three months of this rate increase of up to twice or to reduce it to 1%, is authorized to determine the legal rate again to bring the history and practice. "
Article 7 - No. 506 has added the following additional items to the Social Security Act.
" Additional Article 50.- The employers and third parties that Law 10, 26, 27 and Article 28 pursuant to pay because of work accidents and occupational diseases responsible for any kind of debt they will be charged up to 36 months in equal installments. Said debt, 04.12.1984 dated and 3095 numbered Legal Interest and Default of the Law on Interest Interest rate applied in accordance with Article 1 of the provision. "
Article 8 - 29.07.2003 dated and 4958 numbered Social Security Institution Law" Management the duties and powers of the Board entitled "to the first paragraph of Article 7 (19) to come after me the following number (20) subparagraph added and other paragraph numbers have been rearranged.
"20) No. 506 of the Social Insurance Law Article 80 pursuant to the receivables followed, 07.21.1953 dated and 6183 Public Receivables Collection Procedure Act according to Article 48 deferral and guarantees amount to cover the entire debt, which is necessary to perform the installment show failure to meet the terms and conditions of the debt if the borrower as a result of research to be done can not be identified the assets to offset the debt to be at least a deposit of half the amount decide by the thirty-six months as installments to, determining the method of the limitations of such authority in these matters and asset research President, General Manager, General Manager Assistant Head of Department and Insurance City / Insurance to delegate the management, "
Article 9-4958 No. Social Insurance Institution of Law Article 9 (B) of paragraph (5) of the number following paragraph added to come after me, and (6) subparagraph ( 7) number has been continued as me.
"6) to sectoral analysis, by classifying according to risk assessment criteria to be determined for the sector to be audited each year to give priority to inspections of high-risk sectors."
ARTICLE 10 - 1479, dated 09.02.1971 of Tradesmen and Artisans and the Self-Employed and third paragraphs have been added the following sentence to the end of the second paragraph of Article 53 of the Social Insurance Institution Act has been amended as follows.
"Authority, the rights of borrowers insured the headquarters of banks and participation banks regarding the collection of accumulated assets and requested relating to receive any kind of information and documents must be filed within seven business days. Such obligations of the highest places in case of failure to fulfill the primary amount of the administrative penalty is applied. "
"Within the duration of the premium to be paid by the insured, and if the full payment, premiums paid in part, the time is the end date from the first three months of a 3% penalty for each month, also found for every month from the date of expiry of time to pay these amounts as much is paid off debts separately, the Treasury issued discounted YTL denominated the previous month will be announced by the Undersecretariat of government debt monthly average interest rate on the bonds for each month, applying a compound basis delay interest is calculated. made premium payments, first of the month that the payment was made prime debt, more the oldest term premium and premium for late payment penalties and interest debt, if not increasing is offset other debts. the Council of Ministers first of the applicable penalty rate for the three months to raise up to twice or this rate to reduce it to 1%, to bring back to the legal rate and it is authorized to determine the date of application. "
ARTICLE 11 - 1479 Tradesmen and Artisans and the Self-Employed Social Insurance Institution of Law Article 54 is amended as follows.
"Article 54. Accrued and insured with unpaid three-month premium debts will be notified in writing of the Authority the amount of debt in the following months. After the briefings on within four months following to inform in case of non-payment of debt 7201 According to the Notification Law debt notification is made. Notice on the insured fails to pay the premium debt within the period specified in the notice along with the current month premium for insurance against the enforcement proceedings started.
Authority organized and insurance premium debt statement showing the amount of the debt is in the provision of documents given by the procedures of government offices, bankruptcy and foreclosure ie in action is taken in accordance with the provisions to which they are subject. "
ARTICLE 12 - 1479 Tradesmen and Artisans and the Self-Employed has added the following paragraph to Article 68 of the Social Insurance Institution Act.
"Is not insurance inspectors are authorized to examine and insurance polling officers with the Public Authority registration and registration of audit staff is concerned they will do in the workplace during any inspection and audit in accordance with its own legislation."
ARTICLE 13 - 1479 Tradesmen and Artisans and the Self-Employed addition to Article 19 of the Social Insurance Institution Act has been amended as follows.
"Additional Article 19. According to this Law and the 2926 Law on registration and registration of the case in which, five years and more while on premiums with debt insured if not paid within the time specified in the notification to be made by the Authority of the debt premium for these period before paying a premium of who are insured pay the premiums as full as the end of the month to meet, the insurance as of the registration date if the insured without premium payment is stopped. time is of the primary obligations are not considered as insurance periods and by monitoring receivables for the relevant this time, not one of the receivables Authority. However, insured or rights holders, then the insured will be calculated based on the value of the application step of the latest find from the date of notification of the amount of the debt is considered to be the time for periods of insurance if they pay within three months. this matter with regard to the processing of cutting and statute of limitations statute of limitations on insurance covered 6183 of Public Receivables Collection About procedure Law, the first paragraph of Article 103 (6), (8) and (10) is the same with the other provisions of the law except paragraph of Article 104 shall apply. "
ARTICLE 14 - 1479 Tradesmen and Artisans and the Self-Employed Social Insurance Institution Act has been added to the following temporary items.
"Provisional Article 26. According to this Law and the 2926 Law on registration and registration of the case was made, 03.31.2005 date five years or more from the time the related premium debts with the insured or eligible to restructure their debt premium for these times demand without restructuring or request additional configuration state for those who have lost their rights in Article 19 shall apply. "
"Provisional Article 27. This Act and the 2926 Act registration and certification made by the insured until the date of 31/12/2006 insurance rights and all information and documents relating to the determination of the obligations the Authority must be presented. 31/12/2006 the record date then without prejudice to length of service of those who submitted information and documents, to determine the information and documents places they have submitted and will not be taken into account in the retrospective premium account. aforementioned until such information and documents submitted to the Agency to the insured institution is made to detect digits based on current information and documents premium is calculated retroactively debts. "
ARTICLE 15 - 2926, dated 17.10.1983 Their Own Behalf of Employees in agriculture abolished the Social Insurance Law Article 4 paragraph (c) is amended as follows.
"C) The monthly average of the amount remaining after deduction of expenses related to these activities from the annual agricultural income, is less than the minimum wage determined for adults 16 years of age who have declared or documented."
ARTICLE 16 - 08.06.1949 dated and 5434 the Republic of Turkey Retirement Fund Law 506, 1479, 2925 and while the insured is subject to one of the 2926 law, the same time to another social security institutions, their premiums charged misplaced the insured is understood to be paid It is the primary principal, the insured or the request of the rights holder, the TC in terms of the Pension Fund also transferred to the social security institutions should be the subject of at least 6 months duration coincide services, except for unemployment insurance premium if the demands of the institutions to be deducted from the original primary debt. The premium amount transferred for debt service to the overlapping period may not meet the original, primary debt balance will be charged according to the applicable law or the 5434 Act subject to the insured institution. by bundling services with the determination of the insurance of the social security provisions of the law are reserved.
It is in the nature of social security institutions insured who have canceled their service period until the effective date of this law that conflicts also benefit from this provision.
ARTICLE 17 - enter into force on the first day of the month following the publication of this Law.
Article 18 - This Law shall be enforced by the Council of Ministers.
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