Tax Incentives Regarding Research & Development In Turkey

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(ANNEX 1) FRONT PAGE INFORMATION ABOUT SALARIED EMPLOYED With Doctorate (Minimum Salaried) Line 1 2 Name Surname 44 T.R. ID Number Insurance Number With Doctorate (Other Salaried) Line 1 2 Name Surname T.R. ID Number Insurance Number Others (Minimum Salaried) Line 1 2 Name Surname T.R. ID Number Others (Other Salaried) Line 1 2 Name Surname T.R. ID Number Insurance Number Insurance Number Commencement Date TOTAL Commencement Date TOTAL Commencement Date TOTAL Commencement Date TOTAL Wages Excluding R&D and Innovation Activities Working Wages Excluding R&D and Innovation Activities Working Wages Excluding R&D and Innovation Activities Working Wages Excluding R&D and Innovation Activities Gross Wages Gross Wages Gross Wages Gross Wages Working Wages About the Scope of R&D and Innovation Working Wages About the Scope of R&D and Innovation Working Wages About the Scope of R&D and Innovation Working Wages About the Scope of R&D and Innovation
(Annex 2) BACK PAGE NOTIFICATION FOR THE EXEMPTION OF WAGE PAYMENTS AS PART OF R&D AND INNOVATION ACTIVITIES (Replaced with 5746 numbered General Communiqué 2 of Law Serial Numbered 2) Information of Taxpayer Taxpayer’s* Period of Notification T.R. ID Number Tax Office Given the Notification Tax Office Surname (Title) Date Signature Name .../.../200… Information for Workplace within the scope of Notification Taxpayer’s Province District Tax Office Total Number of R&D Staff Information for Cancellation Amount TC ID Number of the Worker Starting date of employment Total Gross Wage as Part of R&D and Innovation Working in scope of R&D and Innovation Activity Tax assessment of wage (d) SSK Register Number of workplace Amount of Accounted Tax (e) Accounted Minimum Living Deduction (**) The Address of workplace Tax Amount After Crediting Minimum Living Discount Cancellation Rate 45 Cancelled Amount (***) Line 1 2 (a) (b) (c) (f) (g) = (e) - (f) (h) With PhD Degrees 3 4 5 1 2 % 90 Others 3 4 5 % 80 TOTAL * TC ID Number shall be used for real persons. ** Amounts of minimum living discounts calculated for each worker in scope of incentive in the Minimum Living Discount Payroll prepared in accordance with General Communiqué of Income Tax Law serial number 265 shall be demonstrated in this line. *** The results find as the multiplying of cancellation rate with the remaining amount after accounting of the minimum living discount. The sum of these lines shall be transferred to the part of “Cancelled Amount of the Stoppage over the Wage Payments in Accordance with the Law Numbered 5746” 2 Published on Official Gazette, numbered 27179, dated 24.03.2009. (ı) =(g) x (h)
Page 1: TAX INCENTIVES REGARDING RESEARCH &
Page 4 and 5: OUR MISSION To collect enough reven
Page 6 and 7: 2.5. Redeeming of the expenditures
Page 8 and 9: INTRODUCTION Taxpayers have begun t
Page 10 and 11: 2. Implementation of R&D deduction
Page 12 and 13: 7- Supports for R&D provided by oth
Page 14 and 15: scientific and technological develo
Page 16 and 17: The complete R&D expenditures and;
Page 18 and 19: 18 - Personnel recruited in the R&D
Page 21 and 22: ANNEX 1 LAW RELATED TO THE SUPPORT
Page 23 and 24: ARTICLE 3 - (1) R&D deduction: In a
Page 25: (4) In case of a breach in the cond
Page 28 and 29: 28 CHAPTER 2 Matters Regarding the
Page 30 and 31: enefiting from technological capita
Page 32 and 33: the employer’s share insurance su
Page 34 and 35: structure, respective application s
Page 36 and 37: 36 CHAPTER NINE Different and Final
Page 38 and 39: (3) During the determination of the
Page 40 and 41: a Amount of Gross Wage 2.000,00 TL
Page 42 and 43: 4. Payments except from Incentives
Page 46: 46 THE RELATED INSTITUTIONS AND CON

Tax Incentives Regarding Research & Development In Turkey

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