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  <p><b>•	Konu: 4447 sayılı Kanunun 50 inci maddesinin beşinci fıkrasında öngörülen sigorta primi teşviki</b></p>
  <p><p><img height="32" width="32" align="middle" alt="" src="/userfiles/image/PDF-logo.jpg" /><a href="/userfiles/file/sgk_genelgesi_2009_149.pdf">userfiles/file/sgk_genelgesi_2009_149.pdf</a></p>
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