{"id":2262,"date":"2026-06-04T14:07:43","date_gmt":"2026-06-04T11:07:43","guid":{"rendered":"https:\/\/noktax.com\/?p=2262"},"modified":"2026-06-04T14:07:44","modified_gmt":"2026-06-04T11:07:44","slug":"sgk-borclarinda-yeni-donem-tecil-suresi-72-aya-teminatsiz-borc-siniri-1-milyon-tlye-cikarildi","status":"publish","type":"post","link":"https:\/\/noktax.com\/en\/2026\/06\/04\/sgk-borclarinda-yeni-donem-tecil-suresi-72-aya-teminatsiz-borc-siniri-1-milyon-tlye-cikarildi\/","title":{"rendered":"SGK Bor\u00e7lar\u0131nda Yeni D\u00f6nem: Tecil S\u00fcresi 72 Aya, Teminats\u0131z Bor\u00e7 S\u0131n\u0131r\u0131 1 Milyon TL\u2019ye \u00c7\u0131kar\u0131ld\u0131"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\"><\/h1>\n\n\n\n<p>4 Haziran 2026 tarihli ve 33270 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 7582 say\u0131l\u0131&nbsp;<strong>Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/strong>&nbsp;ile kamu bor\u00e7lar\u0131n\u0131n tecil ve taksitlendirilmesine ili\u015fkin \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n\n\n\n<p>D\u00fczenleme kapsam\u0131nda, 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 48\u2019inci maddesinde yer alan azami tecil s\u00fcresi 36 aydan 72 aya \u00e7\u0131kar\u0131ld\u0131. Ayr\u0131ca teminat aranmadan tecil edilebilecek bor\u00e7 tutar\u0131 250.000 TL\u2019den 1.000.000 TL\u2019ye y\u00fckseltildi<\/p>\n\n\n\n<p>Bu kapsamda SGK\u2019ya olan; sigorta primi bor\u00e7lar ve takip edilen fer\u2019i alacaklar belirli \u015fartlar\u0131n sa\u011flanmas\u0131 halinde tecil ve taksitlendirme kapsam\u0131na girebilecektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Azami Tecil S\u00fcresi 72 Aya \u00c7\u0131kar\u0131ld\u0131<\/strong><\/h2>\n\n\n\n<p>Burada dikkat edilmesi gereken en \u00f6nemli nokta, her bor\u00e7lunun otomatik olarak 72 ay taksitlendirme hakk\u0131 elde etmeyecek olmas\u0131d\u0131r.<\/p>\n\n\n\n<p>72 ay, uygulanabilecek&nbsp;<strong>azami s\u00fcreyi<\/strong>&nbsp;ifade eder. Bor\u00e7luya verilecek ger\u00e7ek taksitlendirme s\u00fcresi; i\u015fletmenin mali durumu, \u00f6deme g\u00fcc\u00fc, bor\u00e7 tutar\u0131, likidite oran\u0131 ve SGK taraf\u0131ndan yap\u0131lacak de\u011ferlendirme sonucunda belirlenecektir.<\/p>\n\n\n\n<p>Dolay\u0131s\u0131yla bir i\u015fletmenin SGK borcunun bulunmas\u0131, do\u011frudan 72 ayl\u0131k \u00f6deme plan\u0131 verilece\u011fi anlam\u0131na gelmez. Kurum, bor\u00e7lunun mali tablolar\u0131n\u0131 ve \u00f6deme kapasitesini de\u011ferlendirerek daha k\u0131sa bir taksit s\u00fcresi de belirleyebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Likidite Oran\u0131 Neden \u00d6nemli?<\/strong><\/h2>\n\n\n\n<p>Likidite oran\u0131, i\u015fletmenin k\u0131sa vadeli bor\u00e7lar\u0131n\u0131 \u00f6deme g\u00fcc\u00fcn\u00fc g\u00f6steren mali bir g\u00f6stergedir. Ba\u015fka bir ifadeyle, i\u015fletmenin mevcut varl\u0131klar\u0131n\u0131n k\u0131sa vadeli y\u00fck\u00fcml\u00fcl\u00fcklerini kar\u015f\u0131lamaya yetip yetmedi\u011fi incelenir.<\/p>\n\n\n\n<p>Bor\u00e7lunun likidite oran\u0131 d\u00fc\u015ft\u00fck\u00e7e, i\u015fletmenin \u00f6deme g\u00fc\u00e7l\u00fc\u011f\u00fc daha belirgin hale gelir. Bu durum daha uzun taksit s\u00fcresi verilmesinde etkili olabilir. Buna kar\u015f\u0131l\u0131k likidite oran\u0131 y\u00fcksek olan, yani bor\u00e7 \u00f6deme kapasitesi daha g\u00fc\u00e7l\u00fc g\u00f6r\u00fcnen i\u015fletmelere daha k\u0131sa vadeli bir \u00f6deme plan\u0131 uygulanabilir.<\/p>\n\n\n\n<p>Bu nedenle tecil ba\u015fvurusunda yaln\u0131zca borcun tutar\u0131 de\u011fil, i\u015fletmenin mali yap\u0131s\u0131n\u0131 g\u00f6steren bilan\u00e7o, gelir tablosu ve di\u011fer finansal bilgiler de \u00f6nem ta\u015f\u0131r.<\/p>\n\n\n\n<p>\u0130\u015fletmelerin ba\u015fvuru \u00f6ncesinde mali tablolar\u0131n\u0131 do\u011fru haz\u0131rlamas\u0131 ve SGK\u2019ya sunulacak verilerin i\u015fletmenin ger\u00e7ek durumunu yans\u0131tmas\u0131 gerekir. \u00c7\u00fcnk\u00fc mali tablolar ile fiil\u00ee durum aras\u0131nda a\u00e7\u0131klanamayan farklar bulunmas\u0131, ba\u015fvurunun olumsuz de\u011ferlendirilmesine neden olabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Teminats\u0131z Tecil S\u0131n\u0131r\u0131 1 Milyon TL Oldu<\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>&nbsp;<\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading\">Daha \u00f6nce SGK bor\u00e7lar\u0131n\u0131n tecil edilebilmesi i\u00e7in teminat aranmayan bor\u00e7 tutar\u0131 250.000 TL olarak uygulan\u0131yordu. 7582 say\u0131l\u0131 Kanun ile bu tutar 1.000.000 TL\u2019ye \u00e7\u0131kar\u0131ld\u0131.<\/h2>\n\n\n\n<p>Buna g\u00f6re, SGK\u2019ya olan borcun toplam tutar\u0131 1.000.000 TL\u2019yi a\u015fm\u0131yorsa, tecil ve taksitlendirme ba\u015fvurusunda bor\u00e7ludan teminat istenmeyecektir.<\/p>\n\n\n\n<p>Bor\u00e7 tutar\u0131n\u0131n 1.000.000 TL\u2019yi a\u015fmas\u0131 halinde ise teminat, borcun tamam\u0131 \u00fczerinden de\u011fil, 1.000.000 TL\u2019yi a\u015fan k\u0131sm\u0131n yar\u0131s\u0131 \u00fczerinden hesaplanacakt\u0131r.<\/p>\n\n\n\n<p>Bu de\u011fi\u015fiklik, \u00f6zellikle k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli i\u015fletmeler a\u00e7\u0131s\u0131ndan \u00f6nemli bir kolayl\u0131k sa\u011flamaktad\u0131r. \u00c7\u00fcnk\u00fc teminat mektubu, gayrimenkul ipote\u011fi veya di\u011fer teminat ara\u00e7lar\u0131na ula\u015fmak bir\u00e7ok i\u015fletme i\u00e7in ciddi bir maliyet ve operasyon y\u00fck\u00fc yaratabiliyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ba\u015fvuru \u00d6ncesinde Nelere Dikkat Edilmeli?<\/strong><\/h2>\n\n\n\n<p>\u0130\u015fletmenin mali tablolar\u0131 ve likidite oran\u0131 do\u011fru \u015fekilde hesaplanmal\u0131, talep edilecek taksit s\u00fcresinin i\u015fletmenin ger\u00e7ek \u00f6deme g\u00fcc\u00fcne uygun olmas\u0131 sa\u011flanmal\u0131d\u0131r.<\/p>\n\n\n\n<p>Ayr\u0131ca tecil ba\u015fvurusu yap\u0131l\u0131rken yaln\u0131zca ge\u00e7mi\u015f bor\u00e7lar\u0131n de\u011fil, cari d\u00f6nem prim bor\u00e7lar\u0131n\u0131n da dikkate al\u0131nmas\u0131 gerekir. Ge\u00e7mi\u015f bor\u00e7lar\u0131 taksitlendirirken yeni SGK primlerini \u00f6deyememek, i\u015fletmeyi k\u0131sa s\u00fcre i\u00e7inde yeniden ayn\u0131 sorunla kar\u015f\u0131 kar\u015f\u0131ya b\u0131rakabilir.<\/p>\n\n\n\n<p>Taksitlerin s\u00fcresinde \u00f6denmemesi veya tecil \u015fartlar\u0131n\u0131n ihlal edilmesi halinde tecil i\u015flemi bozulabilir. Bu durumda SGK, alaca\u011f\u0131n tahsili i\u00e7in yeniden cebri takip i\u015flemlerine ba\u015flayabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Sonu\u00e7<\/strong><\/h2>\n\n\n\n<p>7582 say\u0131l\u0131 Kanun ile SGK bor\u00e7lar\u0131n\u0131n tecil ve taksitlendirilmesinde \u00f6nemli kolayl\u0131klar sa\u011flanm\u0131\u015ft\u0131r. Azami tecil s\u00fcresinin 36 aydan 72 aya \u00e7\u0131kar\u0131lmas\u0131, bor\u00e7lar\u0131n daha uzun vadede \u00f6denebilmesine imk\u00e2n tan\u0131maktad\u0131r. Teminats\u0131z tecil s\u0131n\u0131r\u0131n\u0131n 250.000 TL\u2019den 1.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir.<\/p>\n\n\n\n<p>Bununla birlikte, 72 ayl\u0131k s\u00fcrenin otomatik olarak uygulanmayaca\u011f\u0131, taksit s\u00fcresinin bor\u00e7lunun mali durumu ve likidite oran\u0131na g\u00f6re belirlenece\u011fi unutulmamal\u0131d\u0131r.<\/p>\n\n\n\n<p>Sayg\u0131lar\u0131mla<\/p>\n\n\n\n<p><strong>\u0130. Burak O\u011eUZ<\/strong><\/p>\n\n\n\n<p><strong>Dr&nbsp;&nbsp;| Smmm | KGK Ba\u011f\u0131ms\u0131z Denet\u00e7i&nbsp;<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>4 Haziran 2026 tarihli ve 33270 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 7582 say\u0131l\u0131&nbsp;Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun&nbsp;ile kamu bor\u00e7lar\u0131n\u0131n tecil ve taksitlendirilmesine ili\u015fkin \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. D\u00fczenleme kapsam\u0131nda, 6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun\u2019un 48\u2019inci maddesinde yer alan azami tecil s\u00fcresi 36 aydan 72 aya \u00e7\u0131kar\u0131ld\u0131. Ayr\u0131ca teminat aranmadan tecil edilebilecek bor\u00e7 tutar\u0131<\/p>\n","protected":false},"author":1,"featured_media":2263,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75,117],"tags":[166,554,552,553],"_links":{"self":[{"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/posts\/2262"}],"collection":[{"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/comments?post=2262"}],"version-history":[{"count":1,"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/posts\/2262\/revisions"}],"predecessor-version":[{"id":2264,"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/posts\/2262\/revisions\/2264"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/media\/2263"}],"wp:attachment":[{"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/media?parent=2262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/categories?post=2262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/noktax.com\/en\/wp-json\/wp\/v2\/tags?post=2262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}