Tax Incentives Regarding Research & Development In Turkey

5. Other Subjects
In the case of transferring R&D and innovation project, which is
not completed, enterprise taking over the R&D and innovation project
shall benefit from income tax incentives in the framework of the third
part of this regulation.
For the personnel benefiting from Income Tax Incentives in
accordance with the scope of Law numbered 5746, employer shall
not separately benefit from provision of Law numbered 5084 at the
same taxation period. However, except from the R&D and innovation
personnel, back-up personnel over than %10 full-time R&D personnel,
if they have necessary qualifications, they can benefit from component
of supports and incentives.
Between the dates, Law numbered 5746 came into force and
launching this regulation, although ones who fulfill all conditions in
the Law and provisions of regulation relating to the Law, ones haven’t
benefited from Income Tax Incentives, if they demand to, the procedure
of correction will be done according to correction provisions in Law
numbered 213, Tax Procedure Law.
Ones benefiting from Income Tax Incentives as inequitable, in spite
of not having necessary qualifications, amount of inequitable incentives
shall be collected according to the provisions of Law numbered 6183
Concerning the Method of Collection of Public Receivables, together
with a delay surcharge.
The provisions taking place in the Temporary article 5 added to
the Income Tax Law related to the second paragraph of the article 3
of the 5746 numbered Law about the Supporting of the Research and
Development Activities and 5338 numbered Law about Amendments
in Several Laws shall be applied between 01/03/2009 and 31/12/2013.
This is to summon.
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