{"id":2299,"date":"2023-12-17T22:56:40","date_gmt":"2023-12-17T19:56:40","guid":{"rendered":"https:\/\/yasarlaw.com\/tr\/?page_id=2299"},"modified":"2024-07-10T01:27:23","modified_gmt":"2024-07-09T22:27:23","slug":"teknokent-ve-arge-sirketlerinin-yatirim-yapma-yukumlulugunde-degisiklik","status":"publish","type":"page","link":"https:\/\/yasarlaw.com\/tr\/yayinlar\/teknokent-ve-arge-sirketlerinin-yatirim-yapma-yukumlulugunde-degisiklik\/","title":{"rendered":"Teknokent ve ArGe \u015eirketlerinin Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcnde De\u011fi\u015fiklik"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2299\" class=\"elementor elementor-2299\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1683c794 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1683c794\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ef10a83\" data-id=\"5ef10a83\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0a8f48 elementor-widget__width-auto elementor-absolute elementor-widget-mobile__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"d0a8f48\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff;\"><strong>Teknokentler ile Ar-Ge ve Tasar\u0131m Merkezlerinde Faaliyet G\u00f6steren \u015eirketlerin Giri\u015fim \u015eirketlerine Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn S\u0131n\u0131rlar\u0131nda De\u011fi\u015fiklik Yap\u0131ld\u0131<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-37652bf2 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37652bf2\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-135ac3b9\" data-id=\"135ac3b9\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f2267ca elementor-widget elementor-widget-text-editor\" data-id=\"7f2267ca\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu (\u201c<strong>Teknokent Kanunu<\/strong>\u201d) ile teknoloji geli\u015ftirme b\u00f6lgelerinde (\u201c<strong>Teknokent<\/strong>\u201d) faaliyet g\u00f6steren gelir ve kurumlar vergisi m\u00fckelleflerinin m\u00fcnhas\u0131ran Teknokent\u2019teki yaz\u0131l\u0131m, tasar\u0131m ve Ar-Ge faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131n 31.12.2028 tarihine kadar gelir ve kurumlar vergisinden muaf tutulmas\u0131na (\u201c<strong>Teknokent Muafiyeti<\/strong>\u201d) karar verilmi\u015fti. Ayr\u0131ca 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun (\u201c<strong>Ar-Ge ve Tasar\u0131m Kanunu<\/strong>\u201d) ile Ar-Ge ve tasar\u0131m merkezlerinde (\u201c<strong>Ar-Ge ve Tasar\u0131m Merkezi<\/strong>\u201d) ger\u00e7ekle\u015ftirilen Ar-Ge ve yenilik harcamalar\u0131n\u0131n tamam\u0131n\u0131n gelir ve kurumlar vergisine tabi kazanc\u0131n tespitinde indirim konusu yap\u0131lmas\u0131na (\u201c<strong>Ar-Ge \u0130ndirimi<\/strong>\u201d) karar verilmi\u015fti.<\/p><p>Teknokent Kanunu ile Ar-Ge ve Tasar\u0131m Kanunu\u2019ndaki de\u011fi\u015fiklikler ile Teknokent Muafiyeti\u2019nden ve Ar-Ge \u0130ndirimi\u2019nden yararlanan \u015firketlere, giri\u015fim \u015firketlerine yat\u0131r\u0131m yapma zorunlulu\u011fu getirilmi\u015fti. \u015e\u00f6yle ki, 01.01.2022 tarihinden itibaren Teknokent Muafiyeti\u2019ne tabi olan kazan\u00e7lar\u0131 veya Ar-Ge \u0130ndirimi\u2019nden yararland\u0131r\u0131lma tutar\u0131 1.000.000 TL ve \u00fczeri olan vergi m\u00fckellefleri, bu tutar\u0131n %2\u2019si ile ge\u00e7ici hesab\u0131n olu\u015ftu\u011fu y\u0131l\u0131n sonuna kadar T\u00fcrkiye\u2019de yerle\u015fik giri\u015fimcilere yat\u0131r\u0131m yapmak \u00fczere kurulmu\u015f giri\u015fim sermayesi yat\u0131r\u0131m fonu paylar\u0131n\u0131 sat\u0131n almakla veya bu kazan\u00e7lar\u0131n\u0131n %2\u2019sini giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131na ya da Teknokent Kanunu kapsam\u0131ndaki kulu\u00e7ka merkezlerinde faaliyette bulunan di\u011fer giri\u015fimcilere sermaye olarak koymakla y\u00fck\u00fcml\u00fc k\u0131l\u0131nm\u0131\u015ft\u0131 (\u201c<strong>Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong>\u201d). \u0130\u015fbu Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc y\u0131ll\u0131k bazda 20.000.000 TL ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131.<\/p><p>Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\u2019ne tabi olmak i\u00e7in yararlan\u0131lan indirim tutar\u0131, 16.12.2023 tarihli, 32401 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 7953 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (\u201c<strong>Karar<\/strong>\u201d) ile 1.000.000 TL\u2019den 2.000.000 TL\u2019ye \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r. Ayr\u0131ca, an\u0131lan Karar ile birlikte yararlan\u0131lan tutar\u0131n yat\u0131r\u0131m i\u00e7in ayr\u0131lacak olan oran\u0131 %2\u2019si iken %3\u2019e \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r. Nihayet Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\u2019n\u00fcn y\u0131ll\u0131k bazdaki \u00fcst s\u0131n\u0131r\u0131 20.000.000 TL\u2019den 100.000.000 TL\u2019ye \u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r.<\/p><p>Sonu\u00e7 olarak, Karar\u2019\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girece\u011fi 01.01.2024 tarihinden itibaren ge\u00e7erli olmak \u00fczere, Teknokent ve Ar-Ge ve Tasar\u0131m Merkezi\u2019nde faaliyet g\u00f6steren \u015firketlere tan\u0131nan Teknokent Muafiyeti ve Ar-Ge \u0130ndirimi tutar\u0131n\u0131n 2.000.000 TL ve \u00fczerinde olmas\u0131 halinde bu tutar\u0131n %3\u2019\u00fc ile giri\u015fim \u015firketlerine yat\u0131r\u0131m yap\u0131lmas\u0131 zorunludur. \u0130\u015fbu Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc y\u0131ll\u0131k bazda 100.000.000 TL ile s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p><p>Son olarak, bu Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc\u2019ne uyulmamas\u0131 halinde Teknokent Muafiyeti\u2019ne tabi tutulan kazanc\u0131n veya Ar-Ge \u0130ndirimi\u2019ne konu edilen tutar\u0131n %20\u2019si, ilgili y\u0131lda yararlan\u0131lan gelir ve kurumlar vergisi istisnas\u0131 kapsam\u0131 d\u0131\u015f\u0131nda tutulacak ve vergi ziya\u0131 cezas\u0131 uygulanmadan zaman\u0131nda al\u0131nmayan vergi tarh edilecektir.<\/p><p>Herhangi bir sorunuz olmas\u0131 halinde bize ula\u015fabilirsiniz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fe75500 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fe75500\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3dd48092\" data-id=\"3dd48092\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10e39b76 elementor-shape-square elementor-fixed elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"10e39b76\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;fixed&quot;}\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon- elementor-animation-grow elementor-repeater-item-c1c9a90\" href=\"https:\/\/yasarlaw.com\/publications\/amendments-to-the-technopolis-and-rd-companies-investment-obligation\/\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\"><\/span>\n\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 1000 1000\" style=\"enable-background:new 0 0 1000 1000;\" xml:space=\"preserve\"><style type=\"text\/css\">\t.st0{fill:#FFFFFF;}<\/style><g id=\"Layer_3\"><\/g><g id=\"Layer_1_00000020364029370813827900000003168452955817500576_\">\t<rect width=\"1000\" height=\"1000\"><\/rect><\/g><g>\t<path class=\"st0\" d=\"M259.3,345.1H456v51.1H316.2v52.9h122.9v51.1H316.2v54.8h141.5V606H259.3V345.1z\"><\/path>\t<path class=\"st0\" d=\"M508.9,345.1h52.9l122.2,160.6V345.1h56.7v260.8H692L565.5,440.1v165.8h-56.7L508.9,345.1L508.9,345.1z\"><\/path><\/g><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26fa9928 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"26fa9928\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c5b4038\" data-id=\"c5b4038\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3f767c48 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3f767c48\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-368fb3c6\" data-id=\"368fb3c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-147a07b8 elementor-widget elementor-widget-text-editor\" data-id=\"147a07b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #781619;\"><b>Ya\u015far Law Office<\/b><\/span><\/p><p><span style=\"color: #781619;\">Bize Ula\u015f\u0131n:<\/span><\/p><p><span style=\"color: #781619;\">Karanfil Sokak, No: 13\u00a0<\/span><\/p><p><span style=\"color: #781619;\">Levent, Be\u015fikta\u015f, \u0130stanbul<\/span><\/p><p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"+90 212 401 4240\" href=\"tel:+902124014240\">+90 212 401 4240<\/a><\/span><\/p><p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"info@yasarlaw.com\" href=\"mailto:info@yasarlaw.com\">info@yasarlaw.com<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bce5a46 elementor-widget elementor-widget-text-editor\" data-id=\"bce5a46\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: rgb(120, 22, 25); font-style: inherit; font-weight: inherit; letter-spacing: 0.01em;\">Bize Ula\u015f\u0131n:<\/span><br><\/p>\n<p><span style=\"color: #781619;\">859. Sokak, No: 4\/303<\/span><\/p>\n<p><font color=\"#781619\">Cumhuriyet Bulvar\u0131, Konak, \u0130zmir<\/font><\/p>\n<p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"+90 212 401 4240\" href=\"tel:+902124014240\">+90 212 401 4240<\/a><\/span><\/p>\n<p><span style=\"color: #781619;\"><a style=\"color: #781619;\" title=\"info@yasarlaw.com\" href=\"mailto:info@yasarlaw.com\">info@yasarlaw.com<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4290edba\" data-id=\"4290edba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b2d60b0 elementor-widget elementor-widget-google_maps\" data-id=\"5b2d60b0\" data-element_type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Karanfil%20Soka%C4%9F%C4%B1%20No%3A13%2C%20Levent%2C%2034330%20Be%C5%9Fikta%C5%9F%2F%C4%B0stanbul&#038;t=m&#038;z=15&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Karanfil Soka\u011f\u0131 No:13, Levent, 34330 Be\u015fikta\u015f\/\u0130stanbul\"\n\t\t\t\t\taria-label=\"Karanfil Soka\u011f\u0131 No:13, Levent, 34330 Be\u015fikta\u015f\/\u0130stanbul\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Teknokentler ile Ar-Ge ve Tasar\u0131m Merkezlerinde Faaliyet G\u00f6steren \u015eirketlerin Giri\u015fim \u015eirketlerine Yat\u0131r\u0131m Yapma Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn S\u0131n\u0131rlar\u0131nda De\u011fi\u015fiklik Yap\u0131ld\u0131 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu (\u201cTeknokent Kanunu\u201d) ile teknoloji geli\u015ftirme b\u00f6lgelerinde (\u201cTeknokent\u201d) faaliyet g\u00f6steren gelir ve kurumlar vergisi m\u00fckelleflerinin m\u00fcnhas\u0131ran Teknokent\u2019teki yaz\u0131l\u0131m, tasar\u0131m ve Ar-Ge faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131n 31.12.2028 tarihine kadar gelir ve kurumlar vergisinden muaf [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1032,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"zakra_page_container_layout":"customizer","zakra_page_sidebar_layout":"customizer","zakra_remove_content_margin":false,"zakra_sidebar":"customizer","zakra_transparent_header":"customizer","zakra_logo":0,"zakra_main_header_style":"default","zakra_menu_item_color":null,"zakra_menu_item_hover_color":null,"zakra_menu_item_active_color":null,"zakra_menu_active_style":"","zakra_page_header":true,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-2299","page","type-page","status-publish","hentry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/comments?post=2299"}],"version-history":[{"count":25,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2299\/revisions"}],"predecessor-version":[{"id":2815,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/2299\/revisions\/2815"}],"up":[{"embeddable":true,"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/pages\/1032"}],"wp:attachment":[{"href":"https:\/\/yasarlaw.com\/tr\/wp-json\/wp\/v2\/media?parent=2299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}