{"id":25,"date":"2024-02-03T15:11:52","date_gmt":"2024-02-03T15:11:52","guid":{"rendered":"https:\/\/dsrdanismanlik.com\/?page_id=25"},"modified":"2025-06-01T15:14:31","modified_gmt":"2025-06-01T15:14:31","slug":"yatirim-tesvik-belgesi","status":"publish","type":"page","link":"https:\/\/dsrdanismanlik.com\/index.php\/yatirim-tesvik-belgesi\/","title":{"rendered":"YATIRIM TE\u015eV\u0130K BELGES\u0130"},"content":{"rendered":"

YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARAR<\/p>\n

Ama\u00e7<\/strong><\/p>\n

MADDE 1- (1) Bu Karar\u0131n amac\u0131; kalk\u0131nma planlar\u0131nda \u00f6ng\u00f6r\u00fclen hedefler do\u011frultusunda, \u00fcretim ve istihdam\u0131n art\u0131r\u0131lmas\u0131na, \u00fclkemizin kritik ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131layacak, arz g\u00fcvenli\u011fini sa\u011flayacak, d\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131n\u0131 azaltacak ve uluslararas\u0131 rekabet g\u00fcc\u00fcn\u00fc art\u0131racak katma de\u011feri y\u00fcksek yat\u0131r\u0131mlar\u0131n \u00f6zendirilmesine, i\u015fletmelerin ye\u015fil ve dijital d\u00f6n\u00fc\u015f\u00fcmlerinin h\u0131zland\u0131r\u0131lmas\u0131na, uluslararas\u0131 do\u011frudan yat\u0131r\u0131mlar\u0131n art\u0131r\u0131lmas\u0131na ve b\u00f6lgesel geli\u015fmi\u015flik farkl\u0131l\u0131klar\u0131n\u0131n azalt\u0131lmas\u0131na y\u00f6nelik yat\u0131r\u0131mlar\u0131n desteklenmesine ili\u015fkin usul ve esaslar\u0131 belirlemektir.<\/p>\n

Tan\u0131mlar<\/strong><\/p>\n

MADDE 2- (1) Bu Karar\u0131n uygulanmas\u0131nda;<\/p>\n

    \n
  1. a) Arac\u0131 kurum: Faiz veya k\u00e2r pay\u0131 deste\u011fini uygulayacak kamu bankalar\u0131 d\u00e2hil olmak \u00fczere bankalar\u0131 ve finansal kiralama \u015firketlerini,<\/li>\n
  2. b) Ar-Ge yat\u0131r\u0131m\u0131: 28\/2\/2008 tarihli ve\u00a05746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanunda<\/a><\/strong>tan\u0131mlanan \u201cAr-Ge faaliyeti\u201dni ger\u00e7ekle\u015ftirmek \u00fczere yap\u0131lan sabit k\u0131ymet harcamalar\u0131n\u0131,<\/li>\n
  3. c) Bakan: Sanayi ve Teknoloji Bakan\u0131n\u0131,<\/li>\n<\/ol>\n

    \u00e7) Bakanl\u0131k: Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131n\u0131,<\/p>\n

      \n
    1. d) Elektronik Te\u015fvik Uygulama ve Yabanc\u0131 Sermaye Bilgi Sistemi (E-TUYS): Te\u015fvik Uygulama ve Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan y\u00f6netilen web tabanl\u0131 uygulamay\u0131,<\/li>\n
    2. e) Genel M\u00fcd\u00fcrl\u00fck: Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 Te\u015fvik Uygulama ve Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<\/li>\n
    3. f) G\u00fcmr\u00fck vergisi muafiyeti: Y\u00fcr\u00fcrl\u00fckteki \u0130thalat Rejimi Karar\u0131 gere\u011fince uygulanmas\u0131 gereken g\u00fcmr\u00fck vergisi oran\u0131n\u0131n %0 olarak uygulanmas\u0131n\u0131,<\/li>\n
    4. g) Kalk\u0131nma ve yat\u0131r\u0131m bankas\u0131: 19\/10\/2005 tarihli ve\u00a05411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu<\/a><\/strong>h\u00fck\u00fcmleri \u00e7er\u00e7evesinde T\u00fcrkiye\u2019de faaliyet g\u00f6steren kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131n\u0131,<\/li>\n<\/ol>\n

      \u011f) Makine ve te\u00e7hizat: Amortismana tabi iktisadi k\u0131ymet niteli\u011fi ta\u015f\u0131yan ve do\u011frudan mal ve hizmet \u00fcretiminde kullan\u0131lan sabit k\u0131ymetleri,<\/p>\n

        \n
      1. h) Muhasebe birimi: Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 muhasebe birimini,<\/li>\n<\/ol>\n

        \u0131) Orta-y\u00fcksek teknolojili \u00fcr\u00fcn: Avrupa \u0130statistik Ofisi (Eurostat) imalat sekt\u00f6r\u00fcn\u00fcn teknoloji yo\u011funluk s\u0131n\u0131fland\u0131rmas\u0131na g\u00f6re \u201corta y\u00fcksek teknoloji\u201d s\u0131n\u0131f\u0131nda yer alan ve ek-1\u2019de listelenen \u00fcr\u00fcnleri (NACE Rev.2.1 kodlar\u0131: 20, 25.3, 27, 28, 29, 30 (30.1 ve 30.3 hari\u00e7), 32.5),<\/p>\n

          \n
        1. i) \u00d6ncelikli \u00fcr\u00fcn listesi: Bakanl\u0131k taraf\u0131ndan d\u0131\u015f ticaret verileri, talep geli\u015fimi, rekabet yo\u011funlu\u011fu gibi \u00e7e\u015fitli kriterler dikkate al\u0131narak belirlenecek, orta-y\u00fcksek ve y\u00fcksek teknolojili sekt\u00f6rlerdeki \u00fcr\u00fcnlerin ve bu sekt\u00f6rlerin geli\u015fimi i\u00e7in kritik \u00fcr\u00fcnlerin yer ald\u0131\u011f\u0131, Bakanl\u0131k tebli\u011fi ile yay\u0131mlanacak olan listeyi,<\/li>\n
        2. j) Sabit k\u0131ymet: Te\u015fvik belgesi kapsam\u0131nda temin edilen duran varl\u0131klar\u0131,<\/li>\n
        3. k) Sabit yat\u0131r\u0131m tutar\u0131: Arazi-arsa, bina-in\u015faat, makine ve te\u00e7hizat ile di\u011fer yat\u0131r\u0131m harcamas\u0131 kalemlerinin toplam\u0131n\u0131,<\/li>\n
        4. l) Stratejik Hamle Program\u0131 De\u011ferlendirme Komitesi: \u00c7al\u0131\u015fma usul ve esaslar\u0131 Bakanl\u0131k taraf\u0131ndan belirlenecek olan, Stratejik Hamle Program\u0131 kapsam\u0131ndaki ba\u015fvurular\u0131 de\u011ferlendirerek destek karar\u0131n\u0131 verecek komiteyi,<\/li>\n
        5. m) Stratejik hamle yat\u0131r\u0131m konular\u0131 listesi: Bakanl\u0131k taraf\u0131ndan kalk\u0131nma planlar\u0131 ve strateji belgeleri \u00e7er\u00e7evesinde belirlenen ve Bakanl\u0131k tebli\u011fi ile yay\u0131mlanacak olan listeyi,<\/li>\n
        6. n) Teknoloji Hamlesi Program\u0131 De\u011ferlendirme Komitesi: \u00c7al\u0131\u015fma usul ve esaslar\u0131 Bakanl\u0131k taraf\u0131ndan belirlenecek olan, Teknoloji Hamlesi Program\u0131 kapsam\u0131ndaki ba\u015fvurular\u0131 de\u011ferlendirerek destek karar\u0131n\u0131 verecek komiteyi,<\/li>\n
        7. o) Te\u015fvik belgesi: Yat\u0131r\u0131m te\u015fvik belgesini,<\/li>\n<\/ol>\n

          \u00f6) \u00dcr\u00fcn: Te\u015fvik belgesine konu yat\u0131r\u0131mla elde edilmesi ama\u00e7lanan as\u0131l i\u015flem g\u00f6rm\u00fc\u015f imalat sanayii \u00fcr\u00fcn veya \u00fcr\u00fcnlerini,<\/p>\n

            \n
          1. p) Yat\u0131r\u0131m ilerleme raporu: T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in, yat\u0131r\u0131mc\u0131n\u0131n te\u015fvik belgesine konu yat\u0131r\u0131m ile ilgili harcamalar\u0131n\u0131 ve yat\u0131r\u0131m d\u00fczeyini g\u00f6steren yeminli mali m\u00fc\u015favir raporunu,<\/li>\n
          2. r) Yat\u0131r\u0131mc\u0131: Te\u015fvik belgesi kapsam\u0131 yat\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirecek ger\u00e7ek veya t\u00fczel ki\u015fileri,<\/li>\n
          3. s) Yeniden de\u011ferleme oran\u0131: 4\/1\/1961 tarihli ve\u00a0213 say\u0131l\u0131 Vergi Usul Kanununun<\/a><\/strong>m\u00fckerrer 298 inci maddesinin (B) f\u0131kras\u0131 uyar\u0131nca tespit ve ilan edilen oran\u0131,<\/li>\n<\/ol>\n

            \u015f) Yerel Kalk\u0131nma Hamlesi Program\u0131 De\u011ferlendirme Komitesi: \u00c7al\u0131\u015fma usul ve esaslar\u0131 Bakanl\u0131k taraf\u0131ndan belirlenecek olan, Yerel Kalk\u0131nma Hamlesi Program\u0131 kapsam\u0131ndaki ba\u015fvurular\u0131 de\u011ferlendirerek destek karar\u0131n\u0131 verecek komiteyi,<\/p>\n

              \n
            1. t) Yerel yat\u0131r\u0131m konular\u0131 listesi: Bakanl\u0131k taraf\u0131ndan yerel dinamikler ve potansiyeller \u00e7er\u00e7evesinde her il \u00f6zelinde belirlenecek d\u00f6rt yat\u0131r\u0131m konusunun yer ald\u0131\u011f\u0131, Bakanl\u0131k tebli\u011fi ile yay\u0131mlanacak olan listeyi,<\/li>\n
            2. u) Y\u00fcksek teknolojili \u00fcr\u00fcn: Avrupa \u0130statistik Ofisi (Eurostat) imalat sekt\u00f6r\u00fcn\u00fcn teknoloji yo\u011funluk s\u0131n\u0131fland\u0131rmas\u0131na g\u00f6re \u201cy\u00fcksek teknoloji\u201d s\u0131n\u0131f\u0131nda yer alan ve ek-1\u2019de listelenen \u00fcr\u00fcnleri (NACE Rev.2.1 kodlar\u0131: 21, 26, 30.3),<\/li>\n<\/ol>\n

              ifade eder.<\/p>\n

              B\u00f6lgeler<\/strong><\/p>\n

              MADDE 3- (1) Bu Karar kapsam\u0131nda yer alan desteklerin uygulanmas\u0131 a\u00e7\u0131s\u0131ndan iller, sosyo-ekonomik geli\u015fmi\u015flik seviyeleri dikkate al\u0131narak EK-2\u2019de belirtilen alt\u0131 b\u00f6lgeye ayr\u0131lm\u0131\u015ft\u0131r.<\/p>\n

              Te\u015fvik sistemi ve destek unsurlar\u0131<\/strong><\/p>\n

              MADDE 4- (1) Te\u015fvik sistemi; T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi ve Sekt\u00f6rel Te\u015fvik Sistemi uygulamalar\u0131 ile b\u00f6lgesel te\u015fviklerden olu\u015fur.<\/p>\n

              (2) T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi: Teknoloji Hamlesi Program\u0131, Yerel Kalk\u0131nma Hamlesi Program\u0131 ve Stratejik Hamle Program\u0131 olmak \u00fczere \u00fc\u00e7 programdan olu\u015fur ve bu uygulamalar kapsam\u0131nda desteklenen yat\u0131r\u0131mlar b\u00f6lgesel te\u015fvikler ile a\u015fa\u011f\u0131daki destek unsurlar\u0131ndan yararland\u0131r\u0131labilir.<\/p>\n

                \n
              1. a) G\u00fcmr\u00fck vergisi muafiyeti.<\/li>\n
              2. b) Katma De\u011fer Vergisi (KDV) istisnas\u0131.<\/li>\n
              3. c) Vergi indirimi.<\/li>\n<\/ol>\n

                \u00e7) Faiz veya k\u00e2r pay\u0131 deste\u011fi.<\/p>\n

                  \n
                1. d) Makine deste\u011fi.<\/li>\n
                2. e) Yat\u0131r\u0131m yeri tahsisi.<\/li>\n<\/ol>\n

                  (3) Sekt\u00f6rel Te\u015fvik Sistemi: \u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi ve Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi olmak \u00fczere iki te\u015fvik sisteminden olu\u015fur ve bu uygulamalar kapsam\u0131nda desteklenen yat\u0131r\u0131mlar b\u00f6lgesel te\u015fvikler ile a\u015fa\u011f\u0131daki destek unsurlar\u0131ndan yararland\u0131r\u0131labilir.<\/p>\n

                    \n
                  1. a) G\u00fcmr\u00fck vergisi muafiyeti.<\/li>\n
                  2. b) KDV istisnas\u0131.<\/li>\n
                  3. c) Vergi indirimi.<\/li>\n<\/ol>\n

                    \u00e7) Faiz veya k\u00e2r pay\u0131 deste\u011fi.<\/p>\n

                      \n
                    1. d) Yat\u0131r\u0131m yeri tahsisi.<\/li>\n<\/ol>\n

                      (4) B\u00f6lgesel Te\u015fvikler: T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi ve Sekt\u00f6rel Te\u015fvik Sistemi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar, yat\u0131r\u0131m b\u00f6lgesine g\u00f6re a\u015fa\u011f\u0131daki destek unsurlar\u0131ndan yararland\u0131r\u0131l\u0131r.<\/p>\n

                        \n
                      1. a) Sigorta primi i\u015fveren hissesi deste\u011fi.<\/li>\n
                      2. b) Sigorta primi deste\u011fi (6 nc\u0131 b\u00f6lgede ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlar i\u00e7in).<\/li>\n<\/ol>\n

                        Yat\u0131r\u0131mlarda aranacak \u015fartlar<\/strong><\/p>\n

                        MADDE 5- (1) Desteklerden yararlanacak yat\u0131r\u0131mlar\u0131n ek-3\u2019te belirtilen yat\u0131r\u0131m konular\u0131na y\u00f6nelik olmas\u0131 ve bu konular i\u00e7in belirtilen \u015fartlar\u0131 sa\u011flamas\u0131 gerekir. T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi, Dijital D\u00f6n\u00fc\u015f\u00fcm Program\u0131, Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm Program\u0131 ve 9 uncu maddenin birinci f\u0131kras\u0131n\u0131n (v) bendi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in bu \u015fart (www.alomaliye.com) aranmaz.<\/p>\n

                        (2) Asgari sabit yat\u0131r\u0131m tutar\u0131n\u0131n ayr\u0131ca belirtilmemi\u015f oldu\u011fu hallerde yat\u0131r\u0131mlar\u0131n destek unsurlar\u0131ndan yararlanabilmesi i\u00e7in asgari sabit yat\u0131r\u0131m tutar\u0131n\u0131n; 1 inci ve 2 nci b\u00f6lgelerde 12 milyon TL, di\u011fer b\u00f6lgelerde ise 6 milyon TL olmas\u0131 gerekir.<\/p>\n

                        (3) Finansal kiralama y\u00f6ntemiyle yap\u0131lacak yat\u0131r\u0131mlarda finansal kiralamaya konu makine ve te\u00e7hizata ait toplam tutar\u0131n her bir finansal kiralama \u015firketi i\u00e7in asgari 3 milyon TL olmas\u0131 gerekir.<\/p>\n

                        (4) Yat\u0131r\u0131mlar\u0131n bu Karar kapsam\u0131ndaki destek unsurlar\u0131ndan yararlanabilmesi i\u00e7in, makroekonomik programlar ve arz-talep dengesi dikkate al\u0131narak yap\u0131lacak sekt\u00f6rel, mal\u00ee ve teknik de\u011ferlendirmeler \u00e7er\u00e7evesinde projenin uygun g\u00f6r\u00fclmesi ve te\u015fvik belgesi d\u00fczenlenmesi gerekir.<\/p>\n

                        (5) Bu Karar kapsam\u0131nda 31\/12\/2030 tarihine kadar yap\u0131lacak olan te\u015fvik belgesi m\u00fcracaatlar\u0131 de\u011ferlendirilir.<\/p>\n

                        (6) Te\u015fvik belgesi d\u00fczenlenmesine ili\u015fkin m\u00fcracaat tarihinden \u00f6nce ger\u00e7ekle\u015ftirilmi\u015f bulunan yat\u0131r\u0131m harcamalar\u0131 te\u015fvik belgesi kapsam\u0131na al\u0131nmaz.<\/p>\n

                        (7) Sabit yat\u0131r\u0131m tutar\u0131; faiz veya k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi \u00f6demeleri d\u00fc\u015f\u00fclmeden hesaplan\u0131r. Ancak, vergi indirimi deste\u011finin uygulanmas\u0131na esas sabit yat\u0131r\u0131m tutar\u0131, bu Karar kapsam\u0131nda sa\u011flanan faiz veya k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi \u00f6demeleri d\u00fc\u015f\u00fclerek hesaplan\u0131r.<\/p>\n

                        (8) Te\u015fvik belgesi kapsam\u0131nda yat\u0131r\u0131m harcamas\u0131 olarak kabul edilen maddi olmayan duran varl\u0131klar\u0131n (marka, lisans, know-how vb.) oran\u0131, te\u015fvik belgesinde kay\u0131tl\u0131 toplam sabit yat\u0131r\u0131m tutar\u0131n\u0131n %25\u2019ini a\u015famaz. Dijital D\u00f6n\u00fc\u015f\u00fcm Program\u0131 kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in bu h\u00fck\u00fcm uygulanmaz.<\/p>\n

                        (9) 24\/5\/2023 tarihli ve 7297 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan\u00a0K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler Y\u00f6netmeli\u011fine<\/a><\/strong>\u00a0g\u00f6re k\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckte i\u015fletme (KOB\u0130) s\u0131n\u0131f\u0131nda yer almayan yat\u0131r\u0131mc\u0131 veya Yerel Kalk\u0131nma Hamlesi Program\u0131 kapsam\u0131nda desteklenen yat\u0131r\u0131mc\u0131, yat\u0131r\u0131m\u0131n s\u00fcrd\u00fcr\u00fclebilirli\u011fini desteklemek, teknolojik ve sekt\u00f6rel geli\u015fime, toplumsal fayda ama\u00e7l\u0131 e\u011fitim ve Ar-Ge faaliyetlerine veya yerel kalk\u0131nmaya katk\u0131 sa\u011flamak \u00fczere, Bakanl\u0131k taraf\u0131ndan belirlenen usul ve esaslara g\u00f6re haz\u0131rlanm\u0131\u015f ve Bakanl\u0131k taraf\u0131ndan onaylanm\u0131\u015f bir ekosistem geli\u015ftirme plan\u0131n\u0131 ger\u00e7ekle\u015ftirmekle y\u00fck\u00fcml\u00fcd\u00fcr. Bu kapsamda yat\u0131r\u0131m tamamlama vizesi tarihine kadar ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131m ve harcamalar\u0131n tutar\u0131 sabit yat\u0131r\u0131m tutar\u0131n\u0131n %2\u2019sinden az olamaz. Vergi indirimi deste\u011fi \u00f6ng\u00f6r\u00fclmeyen yat\u0131r\u0131mlar i\u00e7in bu h\u00fck\u00fcm uygulanmaz.<\/p>\n

                        (10) Bu Karar ve eklerinde yer alan T\u00fcrk Liras\u0131 cinsindeki tutarlar her y\u0131l, bir \u00f6nceki y\u0131la ili\u015fkin yeniden de\u011ferleme oran\u0131 dikkate al\u0131narak tebli\u011f ile belirlenecek usul ve esaslar \u00e7er\u00e7evesinde takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere g\u00fcncellenir.<\/p>\n

                        (11) Te\u015fvik belgesi kapsam\u0131nda yurt i\u00e7inden temin edilen mal ve hizmet bedelleri i\u00e7in Hazine ve Maliye Bakanl\u0131\u011f\u0131nca te\u015fvik belgesi kapsam\u0131nda d\u00fczenlenecek elektronik belge i\u00e7in belirlenecek usul ve esaslar \u00e7er\u00e7evesinde elektronik fatura veya elektronik ar\u015fiv fatura d\u00fczenlenmesi zorunludur.<\/p>\n

                        (12) Te\u015fvik belgesi, E-TUYS \u00fczerinden elektronik belge olarak d\u00fczenlenir ve uygulamalar ile ilgili i\u015flemler elektronik ortamda ger\u00e7ekle\u015ftirilir. Destekleri uygulayan kurum ve kurulu\u015flar g\u00fcmr\u00fck beyannamesi, elektronik fatura ya da elektronik ar\u015fiv fatura gibi belgeleri elektronik ortamda Bakanl\u0131\u011fa iletmek ile y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

                        (13) Te\u015fvik belgesi kapsam\u0131nda sa\u011flanan destek miktar\u0131, destekleri uygulayan kurum ve kurulu\u015flarca destekten yararlan\u0131lan tarihi takip eden ikinci ay\u0131n sonuna kadar destek unsuru ve te\u015fvik belgesi baz\u0131nda Bakanl\u0131\u011fa iletilir.<\/p>\n

                        (14) Te\u015fvik belgesi kapsam\u0131nda sa\u011flanan KDV istisnas\u0131, g\u00fcmr\u00fck vergisi muafiyeti, vergi indirimi, faiz veya k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011finin faydalanma y\u0131l\u0131 esas al\u0131narak yeniden de\u011ferleme oran\u0131 ile hesaplanan toplam de\u011feri, yeniden de\u011ferleme oran\u0131 dikkate al\u0131narak hesaplanm\u0131\u015f ger\u00e7ekle\u015fen sabit yat\u0131r\u0131m tutar\u0131n\u0131 ge\u00e7emez.<\/p>\n

                        Teknoloji Hamlesi Program\u0131<\/strong><\/p>\n

                        MADDE 6- (1) Teknoloji Hamlesi Program\u0131 kapsam\u0131nda \u00f6ncelikli \u00fcr\u00fcn listesindeki \u00fcr\u00fcnlere ya da teknolojilere y\u00f6nelik yat\u0131r\u0131mlar desteklenebilir.<\/p>\n

                        (2) Teknoloji Hamlesi Program\u0131 kapsam\u0131nda desteklenecek yat\u0131r\u0131mlar Teknoloji Hamlesi Program\u0131 De\u011ferlendirme Komitesi taraf\u0131ndan proje baz\u0131nda de\u011ferlendirilir ve uygun g\u00f6r\u00fclen projeler i\u00e7in te\u015fvik belgesi d\u00fczenlenir.<\/p>\n

                        (3) Bu program, Bakanl\u0131k taraf\u0131ndan belirlenecek uygulama usul ve esaslar\u0131 kapsam\u0131nda Stratejik Ara\u015ft\u0131rmalar ve Verimlilik Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n

                        (4) \u00d6ncelikli \u00fcr\u00fcn listesi Bakanl\u0131k taraf\u0131ndan her y\u0131l ocak ay\u0131 i\u00e7erisinde g\u00fcncellenebilir.<\/p>\n

                        Yerel Kalk\u0131nma Hamlesi Program\u0131<\/strong><\/p>\n

                        MADDE 7- (1) Yerel Kalk\u0131nma Hamlesi Program\u0131 kapsam\u0131nda b\u00f6lgeleraras\u0131 geli\u015fmi\u015flik farklar\u0131n\u0131n azalt\u0131lmas\u0131 ve b\u00f6lgelerin rekabet g\u00fc\u00e7lerinin art\u0131r\u0131lmas\u0131 hedeflenmektedir.<\/p>\n

                        (2) Program kapsam\u0131nda desteklenecek yat\u0131r\u0131m konular\u0131; illerin sosyo-ekonomik geli\u015fmi\u015flik durumu ve co\u011frafi potansiyelleri, \u00e2t\u0131l kaynaklar\u0131n de\u011ferlendirilmesi, yerel ihtiya\u00e7lar\u0131n kar\u015f\u0131lanmas\u0131, b\u00f6lgede \u00fcretimi olmayan ancak ba\u015far\u0131 olas\u0131l\u0131\u011f\u0131 y\u00fcksek sekt\u00f6rlerin geli\u015ftirilmesi, ileri-geri ba\u011flant\u0131l\u0131 sekt\u00f6rlerin desteklenmesi, istihdam potansiyeli ve k\u00fcmelenme etkisi gibi kriterler \u00e7er\u00e7evesinde belirlenir.<\/p>\n

                        (3) Desteklenecek yat\u0131r\u0131mlar Yerel Kalk\u0131nma Hamlesi Program\u0131 De\u011ferlendirme Komitesi taraf\u0131ndan proje baz\u0131nda de\u011ferlendirilir ve uygun g\u00f6r\u00fclen projeler i\u00e7in te\u015fvik belgesi d\u00fczenlenir.<\/p>\n

                        (4) Bu program, Bakanl\u0131k taraf\u0131ndan belirlenecek uygulama usul ve esaslar\u0131 kapsam\u0131nda Kalk\u0131nma Ajanslar\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n

                        (5) Yerel yat\u0131r\u0131m konular\u0131n\u0131n, 5 y\u0131ll\u0131k kalk\u0131nma plan\u0131, orta vadeli program, Cumhurba\u015fkan\u0131 y\u0131ll\u0131k program\u0131 ile uyumu ve b\u00fct\u00e7eye etkisi y\u00f6n\u00fcnden Strateji ve B\u00fct\u00e7e Ba\u015fkanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fc al\u0131narak yerel yat\u0131r\u0131m konular\u0131 listesi Bakanl\u0131k taraf\u0131ndan tebli\u011f ile belirlenir ve her y\u0131l ocak ay\u0131 i\u00e7erisinde g\u00fcncellenebilir.<\/p>\n

                        Stratejik Hamle Program\u0131<\/strong><\/p>\n

                        MADDE 8- (1) Stratejik Hamle Program\u0131 kapsam\u0131nda katma de\u011feri y\u00fcksek, \u00fclkemizin kritik ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131layacak, arz g\u00fcvenli\u011fini sa\u011flayacak, d\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131n\u0131 azaltacak, uluslararas\u0131 rekabet g\u00fcc\u00fcn\u00fc art\u0131racak ve ara\u015ft\u0131rma-geli\u015ftirme i\u00e7eri\u011fi y\u00fcksek imalat sekt\u00f6r\u00fc yat\u0131r\u0131mlar\u0131 ile Dijital D\u00f6n\u00fc\u015f\u00fcm Program\u0131 ve Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm Program\u0131 kapsam\u0131ndaki yat\u0131r\u0131mlar desteklenebilir.<\/p>\n

                        (2) Stratejik Hamle Program\u0131 kapsam\u0131nda desteklenecek yat\u0131r\u0131mlarda aranacak asgari sabit yat\u0131r\u0131m tutar\u0131 y\u00fcksek teknolojili \u00fcr\u00fcnlerin \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlar i\u00e7in 100 milyon TL, di\u011fer yat\u0131r\u0131mlar i\u00e7in ise 200 milyon TL\u2019dir.<\/p>\n

                        (3) Genel M\u00fcd\u00fcrl\u00fck, Stratejik Hamle Program\u0131 kapsam\u0131nda sunulan desteklerden faydalanmak isteyen yat\u0131r\u0131mc\u0131lar\u0131n m\u00fcracaatlar\u0131n\u0131 a\u015fa\u011f\u0131da belirtilen kriterler \u00e7er\u00e7evesinde \u00f6n de\u011ferlendirmeye tabi tutar.<\/p>\n

                          \n
                        1. a) Yat\u0131r\u0131m konusunun stratejik hamle yat\u0131r\u0131m konular\u0131 listesinde yer almas\u0131,<\/li>\n
                        2. b) \u00dcretilmesi planlanan ana \u00fcr\u00fcn\u00fcn\/\u00fcr\u00fcnlerin son bir y\u0131l i\u00e7erisindeki ihracat\u0131n ithalat\u0131 kar\u015f\u0131lama oran\u0131n\u0131n azami %70 olmas\u0131,<\/li>\n
                        3. c) Tebli\u011f ile belirlenen katma de\u011fer hesab\u0131 y\u00f6ntemine g\u00f6re hesaplanacak katma de\u011fer oran\u0131n\u0131n asgari %30 olmas\u0131,<\/li>\n<\/ol>\n

                          \u00e7) Yat\u0131r\u0131m tutar\u0131n\u0131n %20\u2019si kadar \u00f6z kayna\u011f\u0131n bulunmas\u0131,<\/p>\n

                            \n
                          1. d) Yat\u0131r\u0131m konusu \u00fcr\u00fcnle ilgili olarak son bir y\u0131l i\u00e7erisinde ger\u00e7ekle\u015fen toplam ithalat tutar\u0131n\u0131n 50 milyon ABD Dolar\u0131 ve \u00fczerinde olmas\u0131.<\/li>\n<\/ol>\n

                            (4) Genel M\u00fcd\u00fcrl\u00fck, \u00f6n de\u011ferlendirme neticesinde \u00fc\u00e7\u00fcnc\u00fc f\u0131krada belirtilen be\u015f kriterden \u00fc\u00e7\u00fcn\u00fc sa\u011flad\u0131\u011f\u0131 tespit edilen projeleri fizibilite raporu haz\u0131rlanmas\u0131n\u0131 teminen, Bakanl\u0131k ile protokol imzalayan bir kalk\u0131nma ve yat\u0131r\u0131m bankas\u0131na iletir.<\/p>\n

                            (5) Kalk\u0131nma ve yat\u0131r\u0131m bankas\u0131 Bakanl\u0131k\u00e7a iletilen proje i\u00e7in teknik, ekonomik ve mali analizi i\u00e7eren bir fizibilite raporu haz\u0131rlayarak Bakanl\u0131\u011fa iletir.<\/p>\n

                            (6) Stratejik Hamle Program\u0131 kapsam\u0131nda desteklenecek yat\u0131r\u0131mlar Stratejik Hamle Program\u0131 De\u011ferlendirme Komitesi taraf\u0131ndan proje baz\u0131nda de\u011ferlendirilir ve uygun g\u00f6r\u00fclen projeler (\u015f.abac\u0131) i\u00e7in te\u015fvik belgesi d\u00fczenlenir. Stratejik Hamle Program\u0131 De\u011ferlendirme Komitesi Bakanl\u0131\u011fa iletilen fizibilite raporu ile teknik de\u011ferlendirme sonu\u00e7lar\u0131na g\u00f6re karar al\u0131r.<\/p>\n

                            (7) Genel M\u00fcd\u00fcrl\u00fck taraf\u0131ndan yap\u0131lacak de\u011ferlendirme ile Stratejik Hamle Program\u0131 De\u011ferlendirme Komitesi taraf\u0131ndan yap\u0131lacak de\u011ferlendirmeye ili\u015fkin kriterler ve usul ve esaslar tebli\u011f ile belirlenir.<\/p>\n

                            (8) Asgari 50 milyon TL tutar\u0131ndaki ye\u015fil d\u00f6n\u00fc\u015f\u00fcm program\u0131 ve dijital d\u00f6n\u00fc\u015f\u00fcm program\u0131 kapsam\u0131nda desteklenecek yat\u0131r\u0131mlar, bu maddede belirtilen de\u011ferlendirme s\u00fcreci olmaks\u0131z\u0131n Stratejik Hamle Program\u0131 kapsam\u0131nda desteklenebilir.<\/p>\n

                            (9) Stratejik hamle yat\u0131r\u0131m konular\u0131 listesi Bakanl\u0131k taraf\u0131ndan her y\u0131l ocak ay\u0131 i\u00e7erisinde g\u00fcncellenebilir.<\/p>\n

                            \u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi<\/strong><\/p>\n

                            MADDE 9- (1) \u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi kapsam\u0131nda a\u015fa\u011f\u0131da belirtilen yat\u0131r\u0131m konular\u0131 desteklenir.<\/p>\n

                              \n
                            1. a) Dijital D\u00f6n\u00fc\u015f\u00fcm Program\u0131 veya Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm Program\u0131 kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlar.<\/li>\n
                            2. b) Teknoloji Hamlesi Program\u0131 kapsam\u0131nda yay\u0131mlanan \u00f6ncelikli \u00fcr\u00fcn listesinde belirtilen y\u00fcksek teknolojili \u00fcr\u00fcnlerin \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlar ile asgari 500 milyon TL tutar\u0131ndaki y\u00fcksek teknolojili \u00fcr\u00fcnlerin \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlar.<\/li>\n
                            3. c) \u0130stanbul ilinde ger\u00e7ekle\u015ftirilecek olan yat\u0131r\u0131mlar hari\u00e7 olmak \u00fczere; Teknoloji Hamlesi Program\u0131 kapsam\u0131nda yay\u0131mlanan \u00f6ncelikli \u00fcr\u00fcn listesinde belirtilen orta y\u00fcksek teknolojili \u00fcr\u00fcnlerin \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlar ile asgari 1 milyar TL tutar\u0131ndaki orta y\u00fcksek teknolojili \u00fcr\u00fcnlerin \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlar.<\/li>\n<\/ol>\n

                              \u00e7) M\u00fcteharrik karakterli yat\u0131r\u0131mlar hari\u00e7 olmak \u00fczere; 6 nc\u0131 b\u00f6lgede yap\u0131lan yat\u0131r\u0131mlar, ge\u00e7ici 3 \u00fcnc\u00fc ve ge\u00e7ici 4 \u00fcnc\u00fc maddeler kapsam\u0131nda de\u011ferlendirilen yat\u0131r\u0131mlar.<\/p>\n

                                \n
                              1. d) Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131ndan al\u0131nacak proje onay\u0131na istinaden ger\u00e7ekle\u015ftirilecek savunma alan\u0131ndaki yat\u0131r\u0131mlar.<\/li>\n
                              2. e) \u0130malat sanayii i\u015fletmelerinin \u00f6z t\u00fcketimine y\u00f6nelik olarak ger\u00e7ekle\u015ftirilecek enerji \u00fcretimi faaliyeti kapsam\u0131nda ba\u011flant\u0131 anla\u015fmas\u0131ndaki s\u00f6zle\u015fme g\u00fcc\u00fc ile s\u0131n\u0131rl\u0131 olmak kayd\u0131yla, g\u00fcne\u015f enerjisine dayal\u0131 elektrik \u00fcretim tesisi yat\u0131r\u0131mlar\u0131 ile r\u00fczg\u00e2r enerjisine dayal\u0131 elektrik \u00fcretim tesisi yat\u0131r\u0131mlar\u0131.<\/li>\n
                              3. f) Enerji ve Tabii Kaynaklar Bakanl\u0131\u011f\u0131 taraf\u0131ndan d\u00fczenlenen ge\u00e7erli bir maden i\u015fletme ruhsat\u0131 ve izni kapsam\u0131nda 4\/6\/1985 tarihli ve\u00a03213 say\u0131l\u0131 Maden Kanununun<\/a><\/strong>2 nci maddesinin 4-b grubunda yer alan madenlerin girdi olarak kullan\u0131ld\u0131\u011f\u0131 elektrik \u00fcretimi yat\u0131r\u0131mlar\u0131.<\/li>\n
                              4. g) N\u00fckleer enerji santrali yat\u0131r\u0131mlar\u0131.<\/li>\n<\/ol>\n

                                \u011f) Asgari 500 milyon TL tutar\u0131ndaki, s\u0131v\u0131la\u015ft\u0131r\u0131lm\u0131\u015f do\u011fal gaz (LNG) yat\u0131r\u0131mlar\u0131 ve yer alt\u0131 do\u011fal gaz depolama yat\u0131r\u0131mlar\u0131.<\/p>\n

                                  \n
                                1. h) Maden istihra\u00e7 yat\u0131r\u0131mlar\u0131 ve\/veya maden i\u015fleme yat\u0131r\u0131mlar\u0131.<\/li>\n<\/ol>\n

                                  \u0131) 3213 say\u0131l\u0131 Kanuna istinaden d\u00fczenlenmi\u015f ge\u00e7erli arama ruhsat\u0131 veya sertifikas\u0131na sahip yat\u0131r\u0131mc\u0131lar\u0131n ruhsatl\u0131 sahalar\u0131nda yapaca\u011f\u0131 maden arama yat\u0131r\u0131mlar\u0131.<\/p>\n

                                    \n
                                  1. i) Ar-Ge yat\u0131r\u0131mlar\u0131.<\/li>\n
                                  2. j) Ar-Ge merkezi veya tasar\u0131m merkezlerinde y\u00fcr\u00fct\u00fclen Ar-Ge veya tasar\u0131m projeleri ile ili\u015fkili \u0130stanbul ili d\u0131\u015f\u0131ndaki yat\u0131r\u0131mlar.<\/li>\n
                                  3. k) Teknolojik \u00dcr\u00fcn Deneyim Belgesi d\u00fczenlenmi\u015f \u00fcr\u00fcnlerin \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlar.<\/li>\n
                                  4. l) Orta y\u00fcksek teknolojili ve y\u00fcksek teknolojili \u00fcr\u00fcnlere y\u00f6nelik test merkezi yat\u0131r\u0131mlar\u0131 ile ihracat\u00e7\u0131 birliklerinin d\u0131\u015f ticareti desteklemek amac\u0131yla yapacaklar\u0131 test merkezi yat\u0131r\u0131mlar\u0131.<\/li>\n
                                  5. m) Asgari yat\u0131r\u0131m tutar\u0131 \u015fart\u0131 aranmaks\u0131z\u0131n ihtisas serbest b\u00f6lgelerinde ger\u00e7ekle\u015ftirilecek yaz\u0131l\u0131m ve bili\u015fim \u00fcr\u00fcnleri \u00fcretimi yat\u0131r\u0131mlar\u0131.<\/li>\n
                                  6. n) Tebli\u011f ile belirlenecek teknik \u015fart ve standartlar\u0131 kar\u015f\u0131layan ve asgari 3 megavat kurulu g\u00fc\u00e7 \u015fart\u0131n\u0131 sa\u011flayan veri merkezi yat\u0131r\u0131mlar\u0131.<\/li>\n
                                  7. o) Tebli\u011f ile belirlenecek teknik \u015fart ve standartlara g\u00f6re hizmet veren veri merkezlerinde bulut hizmeti sa\u011flay\u0131c\u0131lar\u0131 taraf\u0131ndan yap\u0131lacak asgari 200 milyon TL tutar\u0131ndaki yat\u0131r\u0131mlar.<\/li>\n<\/ol>\n

                                    \u00f6) \u00c7evre \u0130zin ve Lisans Y\u00f6netmeli\u011fi kapsam\u0131nda \u00e7evre lisans\u0131na tabi yat\u0131r\u0131mlar.<\/p>\n

                                      \n
                                    1. p) Demiryolu, denizyolu veya havayolu ile ta\u015f\u0131mac\u0131l\u0131k yat\u0131r\u0131mlar\u0131.<\/li>\n
                                    2. r) Y\u00fck ta\u015f\u0131mac\u0131l\u0131\u011f\u0131na y\u00f6nelik liman yat\u0131r\u0131mlar\u0131 (yat liman\u0131 ve marina hari\u00e7).<\/li>\n
                                    3. s) K\u00fclt\u00fcr ve turizm koruma ve geli\u015fim b\u00f6lgelerinde, turizm merkezlerinde, K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131n\u0131n ba\u011fl\u0131\/ilgili alan ba\u015fkanl\u0131klar\u0131 s\u0131n\u0131rlar\u0131 i\u00e7erisinde veya termal turizm konusundaki turizm konaklama yat\u0131r\u0131mlar\u0131.<\/li>\n<\/ol>\n

                                      \u015f) \u00d6zel sekt\u00f6r taraf\u0131ndan ger\u00e7ekle\u015ftirilecek olan, kre\u015f ve g\u00fcnd\u00fcz bak\u0131m evleri, okul \u00f6ncesi e\u011fitim, ilkokul, ortaokul ve lise e\u011fitim yat\u0131r\u0131mlar\u0131 ile hava ara\u00e7lar\u0131n\u0131n kullan\u0131m, tamir ve bak\u0131m\u0131na y\u00f6nelik e\u011fitim yat\u0131r\u0131mlar\u0131.<\/p>\n

                                        \n
                                      1. t) Asgari 100 ki\u015fi ve \u00fczeri kapasiteli ya\u015fl\u0131 ve\/veya engelli bak\u0131m merkezleri.<\/li>\n
                                      2. u) Lisansl\u0131 depoculuk yat\u0131r\u0131mlar\u0131.<\/li>\n<\/ol>\n

                                        \u00fc) 25 dekar ve \u00fczeri yurti\u00e7inde \u00fcretilen sera teknolojilerini ihtiva eden otomasyona dayal\u0131 (bilgisayar kontroll\u00fc iklimlendirme, sulama, g\u00fcbreleme ve ila\u00e7lama sistemi ihtiva eden) topraks\u0131z sera yat\u0131r\u0131mlar\u0131.<\/p>\n

                                          \n
                                        1. v) Sanayi sicil belgesine sahip mevcut tesislerde yap\u0131lacak deprem veya yang\u0131n riskine kar\u015f\u0131 yap\u0131lan yat\u0131r\u0131mlar.<\/li>\n
                                        2. y) Sanayi Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden al\u0131nacak uygunluk yaz\u0131s\u0131na istinaden ger\u00e7ekle\u015ftirilecek afet teknolojileri alan\u0131ndaki yat\u0131r\u0131mlar.<\/li>\n<\/ol>\n

                                          (2) Birinci f\u0131kran\u0131n (e) bendi kapsam\u0131nda yap\u0131lan yat\u0131r\u0131mlara faiz veya k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz.<\/p>\n

                                          (3) Birinci f\u0131kran\u0131n (\u00e7) bendi kapsam\u0131nda desteklenen; elektrik enerjisi da\u011f\u0131t\u0131m yat\u0131r\u0131mlar\u0131, elektrik enerjisi depolama yat\u0131r\u0131mlar\u0131, ana \u015febeke \u00fczerinden gaz yak\u0131tlar\u0131n da\u011f\u0131t\u0131m\u0131 konusundaki yat\u0131r\u0131mlar ile birinci f\u0131kran\u0131n (e), (f) ve (g) bentleri kapsam\u0131 d\u0131\u015f\u0131nda kalan elektrik \u00fcretimi yat\u0131r\u0131mlar\u0131na vergi indirimi ve faiz veya k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz.<\/p>\n

                                          Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi<\/strong><\/p>\n

                                          MADDE 10- (1) Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi kapsam\u0131nda ek-3\u2019te yer alan yat\u0131r\u0131m konular\u0131 belirtilen \u015fartlar\u0131 sa\u011flamalar\u0131 halinde desteklenir.<\/p>\n

                                          (2) Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi kapsam\u0131nda desteklenen; elektrik \u00fcretimi yat\u0131r\u0131mlar\u0131, elektrik enerjisi da\u011f\u0131t\u0131m yat\u0131r\u0131mlar\u0131, elektrik enerjisi depolama yat\u0131r\u0131mlar\u0131 ve ana \u015febeke \u00fczerinden gaz yak\u0131tlar\u0131n da\u011f\u0131t\u0131m\u0131 konusundaki yat\u0131r\u0131mlar ile \u0130stanbul ilinde ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlar vergi indirimi deste\u011finden yararlanamaz.<\/p>\n

                                          (3) Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi kapsam\u0131nda sadece 4 \u00fcnc\u00fc, 5 inci ve 6 nc\u0131 b\u00f6lgelerde ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlara faiz veya k\u00e2r pay\u0131 deste\u011fi sa\u011flan\u0131r. Elektrik \u00fcretimi yat\u0131r\u0131mlar\u0131, elektrik enerjisi da\u011f\u0131t\u0131m yat\u0131r\u0131mlar\u0131, elektrik enerjisi depolama yat\u0131r\u0131mlar\u0131 ile ana \u015febeke \u00fczerinden gaz yak\u0131tlar\u0131n da\u011f\u0131t\u0131m\u0131 konusundaki yat\u0131r\u0131mlara faiz veya k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz.<\/p>\n

                                          Dijital D\u00f6n\u00fc\u015f\u00fcm Program\u0131<\/strong><\/p>\n

                                          MADDE 11- (1) Teknolojik \u00fcr\u00fcn ve \u00e7\u00f6z\u00fcmlerin i\u015fletme s\u00fcre\u00e7lerine entegre edilerek maliyet azalt\u0131m\u0131, verimlilik ve kalite art\u0131\u015f\u0131, \u00e7al\u0131\u015fan ve m\u00fc\u015fteri memnuniyeti gibi sonu\u00e7lar elde etmeyi ama\u00e7layan yat\u0131r\u0131mlar Dijital D\u00f6n\u00fc\u015f\u00fcm Program\u0131 kapsam\u0131nda de\u011ferlendirilir.<\/p>\n

                                          (2) Bu program, Bakanl\u0131k taraf\u0131ndan belirlenecek uygulama usul ve esaslar\u0131 kapsam\u0131nda Milli Teknoloji Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n

                                          Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm Program\u0131<\/strong><\/p>\n

                                          MADDE 12- (1) D\u00f6ng\u00fcsel ekonomi yakla\u015f\u0131m\u0131yla uyumlu, do\u011fal kaynaklar\u0131 koruyan, iklim ve s\u00fcrd\u00fcr\u00fclebilirlik hedeflerine katk\u0131 sa\u011flayan, kaynak verimli ve d\u00fc\u015f\u00fck karbonlu \u00fcretimi ama\u00e7layan yat\u0131r\u0131mlar Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm Program\u0131 kapsam\u0131nda de\u011ferlendirilir.<\/p>\n

                                          (2) Bu Program, Bakanl\u0131k taraf\u0131ndan belirlenecek uygulama usul ve esaslar\u0131 kapsam\u0131nda Stratejik Ara\u015ft\u0131rmalar ve Verimlilik Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n

                                          G\u00fcmr\u00fck vergisi muafiyeti<\/strong><\/p>\n

                                          MADDE 13- (1) Te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131m mal\u0131 makine ve te\u00e7hizat i\u00e7in g\u00fcmr\u00fck vergisi muafiyeti uygulan\u0131r.<\/p>\n

                                          (2) EK-4\u2019te yer alan makine ve te\u00e7hizat g\u00fcmr\u00fck vergisi muafiyeti sa\u011flanmaks\u0131z\u0131n ithal edilerek sabit yat\u0131r\u0131m tutar\u0131na dahil edilebilir.<\/p>\n

                                          (3) Finansal kiralama y\u00f6ntemiyle ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlar i\u00e7in finansal kiralama \u015firketi ad\u0131na ayr\u0131 bir te\u015fvik belgesi d\u00fczenlenmeksizin yat\u0131r\u0131mc\u0131n\u0131n te\u015fvik belgesi dikkate al\u0131narak ithalat i\u015flemleri yap\u0131l\u0131r. \u0130thalat i\u015flemleri ile ilgili olarak yat\u0131r\u0131mc\u0131 ile finansal kiralama \u015firketleri m\u00fcteselsilen sorumludur.<\/p>\n

                                          (4) Te\u015fvik belgesi almak \u00fczere m\u00fcracaat edilmi\u015f, ancak te\u015fvik belgesine ba\u011flanmam\u0131\u015f yat\u0131r\u0131mlara ili\u015fkin makine ve te\u00e7hizat\u0131n ithaline, Bakanl\u0131\u011f\u0131n g\u00f6r\u00fc\u015f\u00fcne istinaden Ticaret Bakanl\u0131\u011f\u0131nca te\u015fvik belgesi kapsam\u0131nda muafiyet tan\u0131nabilecek ve istisna edilebilecek vergi ve kesintilerin toplam tutar\u0131 kadar teminat\u0131n al\u0131nmas\u0131 suretiyle m\u00fcsaade edilebilir. Teminatla ithalatta, bir defada verilebilecek teminat s\u00fcresi alt\u0131 ay olup, s\u00fcrenin ba\u015flang\u0131\u00e7 tarihi, e\u015fyan\u0131n serbest dola\u015f\u0131ma giri\u015f tarihidir. Bu s\u00fcre i\u00e7erisinde te\u015fvik belgesinin d\u00fczenlenememi\u015f olmas\u0131 halinde s\u00fcre bitimini m\u00fcteakip \u00fc\u00e7 ay i\u00e7erisinde s\u00fcre uzat\u0131m\u0131 i\u00e7in do\u011frudan Ticaret Bakanl\u0131\u011f\u0131na m\u00fcracaat edilir. Verilecek ek s\u00fcrenin ba\u015flang\u0131c\u0131 bir \u00f6nceki s\u00fcrenin sona erdi\u011fi tarihtir. Teminat\u0131n \u00e7\u00f6z\u00fcm\u00fc i\u00e7in Ticaret Bakanl\u0131\u011f\u0131na m\u00fcracaat edilmesi gerekir. Aksi takdirde teminat irat kaydedilir.<\/p>\n

                                          (5) 19\/4\/2020 tarihli ve 31104 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Motorlu Ara\u00e7lar ve R\u00f6morklar\u0131 ile Bunlar\u0131n Aksam, Sistem ve Ayr\u0131 Teknik \u00dcnitelerinin Tip Onay\u0131 ve Piyasa G\u00f6zetimi ve Denetimi Hakk\u0131nda Y\u00f6netmelik (AB\/2018\/858) kapsam\u0131nda M1 kategorisi ve N1 kategorisi niteli\u011fi ta\u015f\u0131yan ara\u00e7lar\u0131n \u00fcretimine y\u00f6nelik olarak; asgari y\u00fcz bin adet\/y\u0131l kapasiteli yeni bir yat\u0131r\u0131m yap\u0131lmas\u0131 veya mevcut tesislerin kurulu kapasitelerinin en az y\u00fcz bin adet\/y\u0131l art\u0131r\u0131lmas\u0131 halinde, te\u015fvik belgesinde kay\u0131tl\u0131 sabit yat\u0131r\u0131m tutar\u0131n\u0131n y\u00fczde yirmisinin ger\u00e7ekle\u015ftirilmesini m\u00fcteakip, yat\u0131r\u0131m s\u00fcresi i\u00e7erisinde olmak, belgede kay\u0131tl\u0131 toplam ilave ara\u00e7 kapasitesinin % 15\u2019ini a\u015fmamak ve ithalat esnas\u0131nda yararlan\u0131lacak vergi indirimi tutar\u0131 kadar teminat mektubunun Bakanl\u0131\u011fa ibraz edilmesi kayd\u0131yla g\u00fcmr\u00fck vergisi muafiyeti sa\u011flanmak suretiyle yat\u0131r\u0131mc\u0131lara, i\u00e7ten yanmal\u0131 motor silindir hacmi azami 1600 cm3 ve\/veya elektrik motoru azami 160 kwh g\u00fcce sahip olan ve bu f\u0131krada belirtilen kategorilerde ara\u00e7 ithali i\u00e7in izin verilebilir. Belge kapsam\u0131nda hibrit ara\u00e7 i\u00e7in motor \u00fcretiminin de yer almas\u0131 halinde, motor \u00fcretim kapasitesinin % 15\u2019i kadar daha (motor \u00fcretim kapasitesinin, ara\u00e7 \u00fcretim kapasitesinden fazla olmas\u0131 durumunda ara\u00e7 kapasitesi dikkate al\u0131n\u0131r) bu f\u0131krada belirtilen \u015fartlarda ara\u00e7 ithaline izin verilebilir.<\/p>\n

                                          KDV istisnas\u0131<\/strong><\/p>\n

                                          MADDE 14- (1) 25\/10\/1984 tarihli ve\u00a03065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu<\/a><\/strong>\u00a0gere\u011fince, te\u015fvik belgesini haiz yat\u0131r\u0131mc\u0131lara te\u015fvik belgesi kapsam\u0131nda yap\u0131lacak makine ve te\u00e7hizat ithal ve yerli teslimleri ile belge kapsam\u0131ndaki yaz\u0131l\u0131m ve gayri maddi hak sat\u0131\u015f ve kiralamalar\u0131 KDV\u2019den istisna edilebilir. Ayn\u0131 h\u00fck\u00fcm, te\u015fvik belgesi kapsam\u0131 yat\u0131r\u0131m\u0131n devir i\u015flemleri ile makine ve te\u00e7hizat listelerinde set, \u00fcnite, tak\u0131m ve benzeri olarak belirtilen mallar\u0131n k\u0131smi teslimlerinde de uygulan\u0131r.<\/p>\n

                                          Faiz veya k\u00e2r pay\u0131 deste\u011fi<\/strong><\/p>\n

                                          MADDE 15- (1) Talep edilmesi halinde, bu Karar kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in bankalardan T\u00fcrk Liras\u0131 cinsinden kullan\u0131lacak en az bir y\u0131l vadeli yat\u0131r\u0131m kredilerinin te\u015fvik belgesinde kay\u0131tl\u0131 sabit yat\u0131r\u0131m tutar\u0131n\u0131n %70\u2019ine kadar olan k\u0131sm\u0131 i\u00e7in \u00f6denen faiz veya k\u00e2r pay\u0131n\u0131n, kullan\u0131m tarihinde ge\u00e7erli olan T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB)\u2019n\u0131n bir hafta vadeli repo ihale faiz oran\u0131n\u0131n;<\/p>\n

                                            \n
                                          1. a) Teknoloji Hamlesi Program\u0131 ve Yerel Kalk\u0131nma Hamlesi Program\u0131 i\u00e7in 20 puan\u0131 ge\u00e7memek \u00fczere %40\u2019\u0131na tekab\u00fcl eden puan\u0131,<\/li>\n
                                          2. b) Stratejik Hamle Program\u0131 i\u00e7in 15 puan\u0131 ge\u00e7memek \u00fczere %30\u2019una tekab\u00fcl eden puan\u0131,<\/li>\n
                                          3. c) \u00d6ncelikli yat\u0131r\u0131mlar i\u00e7in 12,5 puan\u0131 ge\u00e7memek \u00fczere %25\u2019ine tekab\u00fcl eden puan\u0131,<\/li>\n<\/ol>\n

                                            \u00e7) 4 \u00fcnc\u00fc, 5 inci ve 6 nc\u0131 b\u00f6lgelerde ger\u00e7ekle\u015ftirilecek hedef yat\u0131r\u0131mlar i\u00e7in 12,5 puan\u0131 ge\u00e7memek \u00fczere %25\u2019ine tekab\u00fcl eden puan\u0131,<\/p>\n

                                            Bakanl\u0131k\u00e7a da uygun g\u00f6r\u00fclmesi halinde ilk kredinin kullan\u0131m tarihinden itibaren azami be\u015f y\u0131l i\u00e7in \u00f6denmek kayd\u0131yla b\u00fct\u00e7e kaynaklar\u0131ndan kar\u015f\u0131lanabilir. Kredi kullan\u0131m tarihindeki bir hafta vadeli repo ihale faiz oranlar\u0131 dikkate al\u0131narak destek \u00f6demesi yap\u0131l\u0131r. Ancak, vade tarihlerindeki TCMB\u2019nin bir hafta vadeli repo ihale faiz oranlar\u0131n\u0131n, kredinin kullan\u0131m tarihinde ge\u00e7erli olan bir hafta vadeli repo ihale faiz oran\u0131n\u0131n alt\u0131na d\u00fc\u015fmesi halinde, vade tarihlerindeki bir hafta vadeli repo ihale faiz oranlar\u0131 dikkate al\u0131narak destek \u00f6demesi yap\u0131l\u0131r.<\/p>\n

                                            (2) Faiz veya k\u00e2r pay\u0131 deste\u011fi i\u00e7eren te\u015fvik belgelerine konu yat\u0131r\u0131mlardan finansal kiralama y\u00f6ntemiyle ger\u00e7ekle\u015ftirilecek olanlar i\u00e7in de faiz veya k\u00e2r pay\u0131 \u00f6demelerini i\u00e7eren itfa plan\u0131 yap\u0131lmas\u0131 kayd\u0131yla ayn\u0131 \u015fartlarla faiz veya k\u00e2r pay\u0131 deste\u011fi \u00f6ng\u00f6r\u00fclebilir.<\/p>\n

                                            (3) Faiz veya k\u00e2r pay\u0131 deste\u011fi tutar\u0131,<\/p>\n

                                              \n
                                            1. a) Teknoloji Hamlesi Program\u0131 ve Yerel Kalk\u0131nma Hamlesi Program\u0131 kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlarda sabit yat\u0131r\u0131m tutar\u0131n\u0131n %20\u2019sini a\u015fmamak kayd\u0131yla 240 milyon TL\u2019yi,<\/li>\n
                                            2. b) Stratejik Hamle Program\u0131 kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlarda sabit yat\u0131r\u0131m tutar\u0131n\u0131n %15\u2019ini a\u015fmamak kayd\u0131yla 180 milyon TL\u2019yi,<\/li>\n
                                            3. c) \u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlarda sabit yat\u0131r\u0131m tutar\u0131n\u0131n %10\u2019unu a\u015fmamak kayd\u0131yla 24 milyon TL\u2019yi,<\/li>\n<\/ol>\n

                                              \u00e7) Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlarda sabit yat\u0131r\u0131m tutar\u0131n\u0131n %10\u2019unu a\u015fmamak kayd\u0131yla 12 milyon TL\u2019yi,<\/p>\n

                                              ge\u00e7emez.<\/p>\n

                                              (4) D\u00f6viz kredisi ile ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlarda kullan\u0131lan d\u00f6viz kredisinin T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131, kredi kullan\u0131m tarihindeki TCMB d\u00f6viz sat\u0131\u015f kuru dikkate al\u0131narak tespit edilir. D\u00f6viz kredisinin faiz veya k\u00e2r pay\u0131 oran\u0131n\u0131n %50\u2019si a\u015f\u0131lmamak kayd\u0131 ile \u00f6denecek faiz veya k\u00e2r pay\u0131n\u0131n, birinci f\u0131kran\u0131n (a) ve (b) bentlerinde belirtilen yat\u0131r\u0131mlar i\u00e7in 2 puan\u0131, (c) ve (\u00e7) bentlerinde belirtilen yat\u0131r\u0131mlar i\u00e7in 1 puan\u0131 dikkate al\u0131narak yap\u0131lacak faiz veya k\u00e2r pay\u0131 deste\u011fi uygulamas\u0131, vade tarihindeki TCMB d\u00f6viz sat\u0131\u015f kuru dikkate al\u0131narak ger\u00e7ekle\u015ftirilir.<\/p>\n

                                              (5) Kullan\u0131lan kredilerin faiz, k\u00e2r pay\u0131 veya anaparalar\u0131n\u0131n yat\u0131r\u0131mc\u0131 taraf\u0131ndan itfa planlar\u0131nda belirtilen s\u00fcrelerde geri \u00f6denmemesi halinde, yap\u0131lmayan ilk \u00f6deme ilgili arac\u0131 kurum taraf\u0131ndan en k\u0131sa s\u00fcrede Bakanl\u0131\u011fa bildirilir ve Bakanl\u0131k\u00e7a ilgili d\u00f6neme ait faiz veya k\u00e2r pay\u0131 deste\u011fi \u00f6demeleri durdurulur. Bir sonraki vade i\u00e7in yat\u0131r\u0131mc\u0131n\u0131n kredi geri \u00f6deme y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirdi\u011finin ilgili arac\u0131 kurumca Bakanl\u0131\u011fa bildirilmesi halinde, y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn yerine getirildi\u011fi bu d\u00f6nemden itibaren faiz veya k\u00e2r pay\u0131 deste\u011fi \u00f6demeleri ba\u015flang\u0131\u00e7ta \u00f6ng\u00f6r\u00fclen \u00f6deme tarihlerinde herhangi bir uzatmaya gidilmeksizin tekrar ba\u015flat\u0131l\u0131r. Kredi geri \u00f6demesine ait y\u00fck\u00fcml\u00fcl\u00fcklerin yeniden aksamas\u0131 halinde faiz veya k\u00e2r pay\u0131 deste\u011fi \u00f6demesine son verilir.<\/p>\n

                                              (6) Te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131m\u0131n b\u00fct\u00fcn halinde ba\u015fka bir yat\u0131r\u0131mc\u0131ya 25 inci madde \u00e7er\u00e7evesinde belge \u00fczerinde unvan de\u011fi\u015fikli\u011fi yap\u0131lmak suretiyle devrine izin verilmesi ve arac\u0131 kurumun da kredinin bakiye k\u0131sm\u0131n\u0131n yeni yat\u0131r\u0131mc\u0131ya devrini uygun g\u00f6rmesi halinde, devralan yat\u0131r\u0131mc\u0131 i\u00e7in faiz veya k\u00e2r pay\u0131 deste\u011fi a\u00e7\u0131s\u0131ndan bakiye haklar dikkate al\u0131narak d\u00fczenlenecek yeni itfa plan\u0131na g\u00f6re faiz veya k\u00e2r pay\u0131 deste\u011fi \u00f6denmesine devam edilir. Aksi takdirde faiz veya k\u00e2r pay\u0131 deste\u011fi uygulamas\u0131 durdurulur.<\/p>\n

                                              (7) Arac\u0131 kurum, faiz veya k\u00e2r pay\u0131 deste\u011fine esas olan kredinin te\u015fvik belgesi kapsam\u0131ndaki harcamalar i\u00e7in kulland\u0131r\u0131lmas\u0131yla y\u00fck\u00fcml\u00fcd\u00fcr. Kredinin amac\u0131 d\u0131\u015f\u0131nda kulland\u0131r\u0131ld\u0131\u011f\u0131n\u0131n tespiti halinde, Bakanl\u0131k\u00e7a \u00f6denen faiz veya k\u00e2r pay\u0131 deste\u011fi tutar\u0131na ilgili bankan\u0131n bu kapsamdaki krediye uygulad\u0131\u011f\u0131 faiz veya k\u00e2r pay\u0131 oran\u0131 uygulanmak suretiyle Bankaca tespit edilecek mebla\u011f\u0131n, finansal kiralama \u015firketlerince ise \u00f6denen faiz veya k\u00e2r pay\u0131 deste\u011fi miktar\u0131na itfa plan\u0131n\u0131n d\u00fczenlenmesinde uygulanan faiz veya k\u00e2r pay\u0131 oran\u0131 \u00fczerinden tespit edilen tutar\u0131n be\u015f i\u015f g\u00fcn\u00fc i\u00e7erisinde b\u00fct\u00e7eye gelir yaz\u0131lmak \u00fczere muhasebe birimi hesab\u0131na yat\u0131r\u0131lmas\u0131 gerekir. Aksi takdirde s\u00f6z konusu mebla\u011flar Bakanl\u0131k\u00e7a;<\/p>\n

                                                \n
                                              1. a) Bankalar i\u00e7in TCMB nezdindeki kar\u015f\u0131l\u0131k hesab\u0131ndan virman yap\u0131larak veya di\u011fer hukuki y\u00f6ntemler kullan\u0131larak,<\/li>\n
                                              2. b) Finansal kiralama \u015firketleri i\u00e7in ise 21\/7\/1953 tarihli ve\u00a06183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun<\/a><\/strong>h\u00fck\u00fcmleri uygulanarak,<\/li>\n<\/ol>\n

                                                geri al\u0131n\u0131r.<\/p>\n

                                                (8) Te\u015fvik belgelerinin iptal edilmesi veya k\u0131smi m\u00fceyyide uygulanmas\u0131 halinde yat\u0131r\u0131mc\u0131lara fazladan \u00f6denen faiz veya k\u00e2r pay\u0131 deste\u011fi tutar\u0131na, her bir destek \u00f6demesinin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren 6183 say\u0131l\u0131 Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131 oranlar\u0131 uygulanarak yat\u0131r\u0131mc\u0131dan geri al\u0131n\u0131r. Bu h\u00fck\u00fcm, bu Karar ve daha \u00f6nceki kararlara istinaden d\u00fczenlenen te\u015fvik belgelerine de uygulan\u0131r.<\/p>\n

                                                (9) T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda faiz veya k\u00e2r pay\u0131 deste\u011finden faydalanan yat\u0131r\u0131mlara makine deste\u011fi sa\u011flanmaz.<\/p>\n

                                                (10) Ek-4\u2019te yer alan makine ve te\u00e7hizat i\u00e7in faiz veya k\u00e2r pay\u0131 deste\u011fi ile makine deste\u011finden faydalanma kapsam\u0131 ve ko\u015fullar\u0131 tebli\u011f ile belirlenir.<\/p>\n

                                                Makine deste\u011fi<\/strong><\/p>\n

                                                MADDE 16- (1) Talep edilmesi halinde, T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in d\u00fczenlenen te\u015fvik belgesinin yat\u0131r\u0131m s\u00fcresi i\u00e7inde temin edilen ve di\u011fer masraflar hari\u00e7 sadece makine ve te\u00e7hizat\u0131n birim fiyat\u0131 2 milyon T\u00fcrk Liras\u0131 ve \u00fczerinde olan makine ve te\u00e7hizat bedelinin %25\u2019i yat\u0131r\u0131mc\u0131ya b\u00fct\u00e7e kaynaklar\u0131ndan \u00f6denir.<\/p>\n

                                                (2) Makine deste\u011fi tutar\u0131,<\/p>\n

                                                  \n
                                                1. a) Teknoloji Hamlesi Program\u0131 ve Yerel Kalk\u0131nma Hamlesi Program\u0131 kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlarda sabit yat\u0131r\u0131m tutar\u0131n\u0131n %15\u2019ini a\u015fmamak kayd\u0131yla 240 milyon TL\u2019yi,<\/li>\n
                                                2. b) Stratejik Hamle Program\u0131 kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlarda sabit yat\u0131r\u0131m tutar\u0131n\u0131n %15\u2019ini a\u015fmamak kayd\u0131yla 180 milyon TL\u2019yi,<\/li>\n<\/ol>\n

                                                  ge\u00e7emez.<\/p>\n

                                                  (3) Makine deste\u011finden faydaland\u0131r\u0131lan yat\u0131r\u0131mlara faiz veya k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz.<\/p>\n

                                                  T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda yap\u0131lacak \u00f6demeler<\/strong><\/p>\n

                                                  MADDE 17- (1) T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda yap\u0131lacak faiz veya k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi \u00f6demeleri, yat\u0131r\u0131m harcamas\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l Bakanl\u0131\u011fa ibraz edilecek yat\u0131r\u0131m ilerleme raporunda belirtilen yat\u0131r\u0131m tutar\u0131 esas al\u0131narak hesaplanan destek hak edi\u015f tutar\u0131 kadar yap\u0131l\u0131r. Sadece arazi-arsa harcamalar\u0131 veya di\u011fer harcama kalemlerinden olu\u015fan yat\u0131r\u0131m ilerleme raporlar\u0131na istinaden \u00f6deme yap\u0131lmaz.<\/p>\n

                                                  (2) Destek hak edi\u015f tutar\u0131, belge kapsam\u0131 yat\u0131r\u0131m ile ilgili kabul edilen sabit yat\u0131r\u0131m tutar\u0131 harcamalar\u0131n\u0131n, faiz veya k\u00e2r pay\u0131 deste\u011fi veya makine deste\u011finin her bir program i\u00e7in belirlenen azami oran\u0131 kadar\u0131n\u0131 ifade eder ve belirlenen \u00fcst limitlerin \u00fczerinde olamaz.<\/p>\n

                                                  (3) Destek hak edi\u015f tutar\u0131n\u0131n faydalan\u0131lmayan k\u0131sm\u0131, her y\u0131l, bir \u00f6nceki y\u0131la ili\u015fkin yeniden de\u011ferleme oran\u0131nda, takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere art\u0131r\u0131l\u0131r.<\/p>\n

                                                  (4) Destek hak edi\u015f tutar\u0131 her y\u0131l i\u00e7in k\u00fcm\u00fclatif olarak hesaplan\u0131r ve \u00f6deme tutar\u0131n\u0131n destek hak edi\u015f tutar\u0131n\u0131n \u00fczerinde ger\u00e7ekle\u015fmesi halinde fazladan faydalan\u0131lan tutar be\u015finci f\u0131kra h\u00fckm\u00fc \u00e7er\u00e7evesinde geri al\u0131n\u0131r.<\/p>\n

                                                  (5) Te\u015fvik belgelerinin iptal edilmesi veya k\u0131smi m\u00fceyyide uygulanmas\u0131 halinde yat\u0131r\u0131mc\u0131lara fazladan \u00f6denen faiz veya k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi tutar\u0131na, her bir destek \u00f6demesinin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren 6183 say\u0131l\u0131 Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131 oranlar\u0131 uygulanarak yat\u0131r\u0131mc\u0131dan geri al\u0131n\u0131r.<\/p>\n

                                                  Sigorta primi i\u015fveren hissesi deste\u011fi<\/strong><\/p>\n

                                                  MADDE 18- (1) Bu Karar kapsam\u0131nda desteklenen yat\u0131r\u0131mlardan, tamamlama vizesi yap\u0131lm\u0131\u015f te\u015fvik belgesinde kay\u0131tl\u0131 istihdam\u0131 a\u015fmamak kayd\u0131yla;<\/p>\n

                                                    \n
                                                  1. a) Komple yeni yat\u0131r\u0131mlarda, te\u015fvik belgesi kapsam\u0131nda ger\u00e7ekle\u015fen yat\u0131r\u0131mla sa\u011flanan,<\/li>\n
                                                  2. b) Di\u011fer yat\u0131r\u0131m cinslerinde, yat\u0131r\u0131m\u0131n tamamlanmas\u0131n\u0131 m\u00fcteakip, yat\u0131r\u0131ma ba\u015flama tarihinden \u00f6nceki son alt\u0131 ayl\u0131k d\u00f6nemde (mevsimsel \u00f6zellik ta\u015f\u0131yan yat\u0131r\u0131mlarda bir \u00f6nceki y\u0131la ait mevsimsel istihdam ortalamalar\u0131 dikkate al\u0131n\u0131r) Sosyal G\u00fcvenlik Kurumuna verilen, alt i\u015fverenler taraf\u0131ndan istihdam edilen i\u015f\u00e7i say\u0131s\u0131 da d\u00e2hil, ayl\u0131k prim ve hizmet belgesinde bildirilen ortalama i\u015f\u00e7i say\u0131s\u0131na te\u015fvik belgesi kapsam\u0131nda ger\u00e7ekle\u015fen yat\u0131r\u0131mla ilave edilen istihdam i\u00e7in \u00f6denmesi gereken sigorta primi i\u015fveren hissesinin asgari \u00fccrete tekab\u00fcl eden k\u0131sm\u0131n\u0131n 6 nc\u0131 b\u00f6lgede ger\u00e7ekle\u015ftirilen yat\u0131r\u0131mlar i\u00e7in tamam\u0131, di\u011fer b\u00f6lgelerde ger\u00e7ekle\u015ftirilen yat\u0131r\u0131mlar i\u00e7in %50\u2019si Bakanl\u0131k b\u00fct\u00e7esinden kar\u015f\u0131lan\u0131r.<\/li>\n<\/ol>\n

                                                    (2) Sigorta primi i\u015fveren hissesi deste\u011fi a\u015fa\u011f\u0131da belirtilen s\u00fcrelerde uygulan\u0131r.<\/p>\n\n\n\n\n\n\n\n\n\n
                                                    B\u00f6lgeler<\/strong><\/td>\nUygulama S\u00fcresi<\/strong><\/td>\n<\/tr>\n
                                                    1<\/td>\n\u2013<\/td>\n<\/tr>\n
                                                    2<\/td>\n1 y\u0131l<\/td>\n<\/tr>\n
                                                    3<\/td>\n2 y\u0131l<\/td>\n<\/tr>\n
                                                    4<\/td>\n4 y\u0131l<\/td>\n<\/tr>\n
                                                    5<\/td>\n8 y\u0131l<\/td>\n<\/tr>\n
                                                    6<\/td>\n12 y\u0131l<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                                                    (3) T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in bu destek 6 nc\u0131 b\u00f6lgede 12 y\u0131l, di\u011fer b\u00f6lgelerde 8 y\u0131l s\u00fcreyle uygulan\u0131r.<\/p>\n

                                                    (4) Sekt\u00f6rel te\u015fvik sistemi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in, yat\u0131r\u0131m\u0131n karakteristi\u011fi gere\u011fi muhtelif illerde ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlara sigorta primi i\u015fveren hissesi deste\u011fi ve sigorta primi deste\u011fi sa\u011flanmaz.<\/p>\n

                                                    (5) 1 inci b\u00f6lge illerinden 4 \u00fcnc\u00fc, 5 inci veya 6 nc\u0131 b\u00f6lge il veya il\u00e7elerine ta\u015f\u0131nan imalat sanayi yat\u0131r\u0131mlar\u0131 (NACE Rev.2.1 kodlar\u0131: 10-32 aras\u0131 ve 38.2) i\u00e7in d\u00fczenlenen sadece nakil yat\u0131r\u0131m cinsindeki te\u015fvik belgeleri kapsam\u0131nda, ta\u015f\u0131nan makine ve te\u00e7hizat ile asgari 50 istihdam sa\u011flanmas\u0131 ve ta\u015f\u0131nan makine ve te\u00e7hizat\u0131n asgari bir y\u0131l s\u00fcreyle firma aktifinde kay\u0131tl\u0131 oldu\u011fu yeminli mali m\u00fc\u015favir raporu ile tevsik edilmesi kayd\u0131yla b\u00f6lgesel destekler sa\u011flan\u0131r. Bu madde kapsam\u0131nda de\u011ferlendirilen yat\u0131r\u0131mlar i\u00e7in b\u00f6lgesel destekler d\u0131\u015f\u0131nda ba\u015fka bir destek sa\u011flanmaz ve bu yat\u0131r\u0131mlarda asgari yat\u0131r\u0131m tutar\u0131 \u015fart\u0131 aranmaz.<\/p>\n

                                                    (6) \u0130\u015fveren hissesine ait primlerin kar\u015f\u0131lanabilmesi i\u00e7in, i\u015fverenlerin \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 sigortal\u0131larla ilgili olarak 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca ayl\u0131k prim ve hizmet belgelerini yasal s\u00fcresi i\u00e7erisinde Sosyal G\u00fcvenlik Kurumuna vermesi ve sigortal\u0131lar\u0131n tamam\u0131na ait sigorta primlerinin sigortal\u0131 hissesine isabet eden tutar ile Bakanl\u0131k\u00e7a kar\u015f\u0131lanmayan i\u015fveren hissesine ait tutar\u0131n yasal s\u00fcresi i\u00e7erisinde \u00f6denmi\u015f olmas\u0131 \u015fartt\u0131r. \u0130\u015fveren taraf\u0131ndan \u00f6denmesi gereken primlerin ge\u00e7 \u00f6denmesi halinde, Bakanl\u0131ktan Sosyal G\u00fcvenlik Kurumuna yap\u0131lacak \u00f6demenin gecikmesinden kaynaklanan gecikme zamm\u0131 i\u015fverenden tahsil edilir.<\/p>\n

                                                    (7) Gemi in\u015fa yat\u0131r\u0131mlar\u0131nda tamamlama vizesi \u015fart\u0131 aranmaks\u0131z\u0131n belge konusu geminin yap\u0131m\u0131nda istihdam edilen i\u015f\u00e7iler i\u00e7in \u00f6denmesi gereken sigorta primi i\u015fveren hissesinin asgari \u00fccrete tekab\u00fcl eden k\u0131sm\u0131 Bakanl\u0131k\u00e7a kar\u015f\u0131lanabilir. Bu destek, gemi in\u015fas\u0131 devam etse dahi te\u015fvik belgesinin d\u00fczenlendi\u011fi tarihi takip eden aydan itibaren en fazla yirmi d\u00f6rt ay s\u00fcreyle uygulan\u0131r. Yat, y\u00fczer tesis ve deniz ara\u00e7lar\u0131 da bu kapsamda de\u011ferlendirilir. Ancak, yat\u0131r\u0131m s\u00fcresi ve s\u00f6zle\u015fmesi devam eden Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131 ile imzalanan s\u00f6zle\u015fmeye istinaden ger\u00e7ekle\u015ftirilecek projelerde bu destek te\u015fvik belgesinin d\u00fczenlendi\u011fi tarihi takip eden aydan itibaren s\u00f6zle\u015fme s\u00fcresi sonuna kadar uygulan\u0131r. Bu f\u0131kra kapsam\u0131nda sigorta primi i\u015fveren hissesi deste\u011fi \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ilave olarak sadece g\u00fcmr\u00fck vergisi muafiyeti sa\u011flan\u0131r.<\/p>\n

                                                    (8) Sigorta primi i\u015fveren hissesi deste\u011fi veya sigorta primi deste\u011finin uygulanaca\u011f\u0131 te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131ma ait tesiste, i\u015fverenin sosyal g\u00fcvenlik i\u015fyeri numaras\u0131 alt\u0131nda ilgili mevzuatta belirlenen alt i\u015fverenler taraf\u0131ndan istihdam edilen i\u015f\u00e7i say\u0131s\u0131 da dikkate al\u0131nabilir.<\/p>\n

                                                    (9) Ayn\u0131 i\u015fyeri sicil numaras\u0131na sahip yat\u0131r\u0131mc\u0131ya ait yat\u0131r\u0131m te\u015fvik belgeleri kapsam\u0131ndaki sigorta primi i\u015fveren hissesi deste\u011fi uygulamalar\u0131 belge baz\u0131nda ayr\u0131 ayr\u0131 uygulan\u0131r, birle\u015ftirme yap\u0131lmaz.<\/p>\n

                                                    (10) Sosyal G\u00fcvenlik Kurumuna yap\u0131lacak aktar\u0131mlarla ilgili usul ve esaslar Bakanl\u0131k taraf\u0131ndan belirlenir.<\/p>\n

                                                    Sigorta primi deste\u011fi<\/strong><\/p>\n

                                                    MADDE 19- (1) Bu Karar uyar\u0131nca, 6 nc\u0131 b\u00f6lgede te\u015fvik belgesi kapsam\u0131nda ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mla sa\u011flanan ilave istihdam i\u00e7in, tamamlama vizesi yap\u0131lan te\u015fvik belgesinde kay\u0131tl\u0131 ilave istihdam say\u0131s\u0131n\u0131 a\u015fmamak kayd\u0131yla, i\u015fveren taraf\u0131ndan Sosyal G\u00fcvenlik Kurumuna \u00f6denmesi gereken sigorta primi i\u015f\u00e7i hissesinin asgari \u00fccrete tekab\u00fcl eden k\u0131sm\u0131, tamamlama vizesinin yap\u0131lmas\u0131n\u0131 m\u00fcteakip 10 y\u0131l s\u00fcreyle i\u015fveren ad\u0131na Bakanl\u0131k b\u00fct\u00e7esinden kar\u015f\u0131lanabilir.<\/p>\n

                                                    (2) Bu destekten yararlan\u0131labilmesi i\u00e7in, ayl\u0131k prim ve hizmet belgelerinin yasal s\u00fcresi i\u00e7erisinde Sosyal G\u00fcvenlik Kurumuna verilmesi ve Bakanl\u0131k\u00e7a kar\u015f\u0131lanmayan i\u015f\u00e7i hissesine ait tutar\u0131n yasal s\u00fcresi i\u00e7erisinde \u00f6denmi\u015f olmas\u0131 \u015fartt\u0131r. Bu destekten yararlanan yat\u0131r\u0131mc\u0131 taraf\u0131ndan \u00f6denmesi gereken primlerin ge\u00e7 \u00f6denmesi halinde, Bakanl\u0131ktan Sosyal G\u00fcvenlik Kurumuna yap\u0131lacak \u00f6demenin gecikmesinden kaynaklanan gecikme zamm\u0131 i\u015fverenden tahsil edilir.<\/p>\n

                                                    Vergi indirimi<\/strong><\/p>\n

                                                    MADDE 20- (1) Bu Karar kapsam\u0131nda desteklenen yat\u0131r\u0131mlarda, 5520 say\u0131l\u0131 Kanunun 32\/A maddesi \u00e7er\u00e7evesinde gelir veya kurumlar vergisi;<\/p>\n

                                                      \n
                                                    1. a) Teknoloji Hamlesi Program\u0131 ve Yerel Kalk\u0131nma Hamlesi Program\u0131 kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlarda %50 yat\u0131r\u0131ma katk\u0131 oran\u0131,<\/li>\n
                                                    2. b) Stratejik Hamle Program\u0131 kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlarda %40 yat\u0131r\u0131ma katk\u0131 oran\u0131,<\/li>\n
                                                    3. c) \u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlarda %30 yat\u0131r\u0131ma katk\u0131 oran\u0131,<\/li>\n<\/ol>\n

                                                      \u00e7) Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlarda %20 yat\u0131r\u0131ma katk\u0131 oran\u0131,<\/p>\n

                                                      \u00fczerinden hesaplanan yat\u0131r\u0131ma katk\u0131 tutar\u0131na ula\u015f\u0131ncaya kadar %60 indirimli olarak uygulan\u0131r.<\/p>\n

                                                      (2) Yat\u0131r\u0131mc\u0131n\u0131n di\u011fer faaliyetlerinden elde edilen kazan\u00e7lar\u0131na, bu maddeye g\u00f6re hesaplanacak yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n %50\u2019sini ge\u00e7memek \u00fczere 5520 say\u0131l\u0131 Kanunun 32\/A maddesinde belirtilen usulde indirimli gelir veya kurumlar vergisi uygulanabilir.<\/p>\n

                                                      (3) Arazi, arsa, royalti, yedek par\u00e7a ve amortismana t\u00e2bi olmayan di\u011fer harcamalar ile 5520 say\u0131l\u0131 Kanun gere\u011fi finans ve sigortac\u0131l\u0131k konular\u0131nda faaliyet g\u00f6steren kurumlar, i\u015f ortakl\u0131klar\u0131, 16\/7\/1997 tarihli ve 4283 say\u0131l\u0131 Yap-\u0130\u015flet Modeli ile Elektrik Enerjisi \u00dcretim Tesislerinin Kurulmas\u0131 ve \u0130\u015fletilmesi ile Enerji Sat\u0131\u015f\u0131n\u0131n D\u00fczenlenmesi Hakk\u0131nda Kanun ve 8\/6\/1994 tarihli ve 3996 say\u0131l\u0131 Baz\u0131 Yat\u0131r\u0131m ve Hizmetlerin Yap- \u0130\u015flet-Devret Modeli \u00c7er\u00e7evesinde Yapt\u0131r\u0131lmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda ger\u00e7ekle\u015ftirilen yat\u0131r\u0131mlar ve r\u00f6dovans s\u00f6zle\u015fmesine ba\u011fl\u0131 olarak yap\u0131lan yat\u0131r\u0131mlar vergi indirimi deste\u011finden yararlanamaz.<\/p>\n

                                                      (4) Firma tescil tarihi te\u015fvik belgesi d\u00fczenlenmesi i\u00e7in yap\u0131lan m\u00fcracaat tarihinden en fazla bir y\u0131l \u00f6ncesinde olan yat\u0131r\u0131mc\u0131lar, talep etmeleri halinde vergi indirimi deste\u011finden faydalanmamak kayd\u0131yla;<\/p>\n

                                                        \n
                                                      1. a) T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda desteklenmesine karar verilen komple yeni yat\u0131r\u0131mlarda, faiz veya k\u00e2r pay\u0131 deste\u011fi ya da makine deste\u011fi i\u00e7in belirlenmi\u015f olan deste\u011fin sabit yat\u0131r\u0131ma oran\u0131na 5 puan ve azami tutara 60 Milyon TL eklenmek suretiyle,<\/li>\n
                                                      2. b) \u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi kapsam\u0131nda desteklenmesine karar verilen komple yeni yat\u0131r\u0131mlarda, faiz veya k\u00e2r pay\u0131 deste\u011fi i\u00e7in belirlenmi\u015f olan deste\u011fin sabit yat\u0131r\u0131ma oran\u0131na 2 puan ve azami tutara 6 Milyon TL eklenmek suretiyle,<\/li>\n
                                                      3. c) Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi kapsam\u0131nda desteklenmesine karar verilen komple yeni yat\u0131r\u0131mlarda, faiz veya k\u00e2r pay\u0131 deste\u011fi i\u00e7in belirlenmi\u015f olan deste\u011fin sabit yat\u0131r\u0131ma oran\u0131na 2 puan ve azami tutara 2 Milyon 400 Bin TL eklenmek suretiyle,<\/li>\n<\/ol>\n

                                                        faydalanabilir.<\/p>\n

                                                        Yat\u0131r\u0131m yeri tahsisi<\/strong><\/p>\n

                                                        MADDE 21- (1) Bakanl\u0131k\u00e7a te\u015fvik belgesi d\u00fczenlenmi\u015f yat\u0131r\u0131mlar i\u00e7in, 29\/6\/2001 tarihli ve 4706 say\u0131l\u0131 Kanunun ek 3 \u00fcnc\u00fc maddesi \u00e7er\u00e7evesinde \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131nca belirlenen usul ve esaslara g\u00f6re yat\u0131r\u0131m yeri tahsis edilebilir.<\/p>\n

                                                        (2) T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda te\u015fvik belgesi d\u00fczenlenmi\u015f yat\u0131r\u0131mlar i\u00e7in Sanayi B\u00f6lgeleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce belirlenen usul ve esaslara g\u00f6re yat\u0131r\u0131m yeri tahsisi edilebilir.<\/p>\n

                                                        (3) Vergi indirimi \u00f6ng\u00f6r\u00fclmeyen yat\u0131r\u0131mlar ile elektrik \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlara yat\u0131r\u0131m yeri tahsis edilmez.<\/p>\n

                                                        Alt b\u00f6lge deste\u011finden yararlanacak yat\u0131r\u0131mlar<\/strong><\/p>\n

                                                        MADDE 22- (1) Bu Karar kapsam\u0131nda te\u015fvik belgesi d\u00fczenlenen yat\u0131r\u0131mlar, a\u015fa\u011f\u0131da belirtilen ko\u015fullardan birini sa\u011flamalar\u0131 halinde sigorta primi i\u015fveren hissesi deste\u011fi a\u00e7\u0131s\u0131ndan bulunduklar\u0131 b\u00f6lgenin bir alt b\u00f6lgesinde sa\u011flanan, her ikisini sa\u011flamalar\u0131 halinde bulunduklar\u0131 b\u00f6lgenin iki alt b\u00f6lgesinde sa\u011flanan \u015fart ve s\u00fcrede bu destekten yararlanabilir.<\/p>\n

                                                          \n
                                                        1. a) Yat\u0131r\u0131m\u0131n organize sanayi b\u00f6lgesinde veya end\u00fcstri b\u00f6lgesinde ger\u00e7ekle\u015ftirilmesi.<\/li>\n
                                                        2. b) Yat\u0131r\u0131m\u0131n ek-5\u2019te belirtilen il\u00e7elerde ger\u00e7ekle\u015ftirilmesi.<\/li>\n<\/ol>\n

                                                          (2) 6 nc\u0131 b\u00f6lgede ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlar i\u00e7in birinci f\u0131kra kapsam\u0131nda sigorta primi i\u015fveren hissesi deste\u011fi, b\u00f6lgede ge\u00e7erli olan s\u00fcreye iki y\u0131l ilave edilmek suretiyle uygulan\u0131r.<\/p>\n

                                                          Kullan\u0131lm\u0131\u015f komple tesis ve kullan\u0131lm\u0131\u015f makine ve te\u00e7hizat ithali<\/strong><\/p>\n

                                                          MADDE 23- (1) Bakanl\u0131k\u00e7a g\u00f6revlendirilecek en az iki personelin komple tesisin bulundu\u011fu \u00fclkede yapacaklar\u0131 ekspertiz neticesinde, yerli \u00fcretim imkanlar\u0131, teknolojik kazan\u0131m, ihracat katk\u0131s\u0131 kriterlerine g\u00f6re Bakanl\u0131k taraf\u0131ndan uygun g\u00f6r\u00fclmesi halinde, kullan\u0131lm\u0131\u015f komple tesisin te\u015fvik belgesi kapsam\u0131nda ithaline izin verilebilir. Ekspertiz i\u015fleminin ula\u015f\u0131m giderleri yat\u0131r\u0131mc\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r.<\/p>\n

                                                          (2) Te\u015fvik belgesi kapsam\u0131nda serbest b\u00f6lgelerden kullan\u0131lm\u0131\u015f komple tesis ithaline izin verilmez.<\/p>\n

                                                          (3) Ek-4\u2019te yer alan ve kullan\u0131lm\u0131\u015f komple tesis kapsam\u0131nda ithali uygun g\u00f6r\u00fclen kullan\u0131lm\u0131\u015f veya yenile\u015ftirilmi\u015f makine ve te\u00e7hizat KDV istisnas\u0131 ve g\u00fcmr\u00fck vergisi muafiyeti sa\u011flanmaks\u0131z\u0131n ithal edilerek sabit yat\u0131r\u0131m tutar\u0131na d\u00e2hil edilebilir.<\/p>\n

                                                          (4) Orta-y\u00fcksek ve y\u00fcksek teknolojili yat\u0131r\u0131m konular\u0131 i\u00e7in d\u00fczenlenmi\u015f te\u015fvik belgeleri kapsam\u0131nda kullan\u0131lm\u0131\u015f ithal makine ve te\u00e7hizat temin edilebilir, ancak ek-4\u2019te belirtilen makine ve te\u00e7hizat kullan\u0131lm\u0131\u015f veya yenile\u015ftirilmi\u015f olarak te\u015fvik belgesi kapsam\u0131nda temin edilemez.<\/p>\n

                                                          (5) Kullan\u0131lm\u0131\u015f komple tesis veya kullan\u0131lm\u0131\u015f makine ve te\u00e7hizat, vergi indirimi, makine deste\u011fi ve faiz veya k\u00e2r pay\u0131 deste\u011finden faydalanamaz.<\/p>\n

                                                          B\u00fct\u00e7eden yap\u0131lacak \u00f6demeler<\/strong><\/p>\n

                                                          MADDE 24- (1) Yat\u0131r\u0131mlar\u0131n desteklenmesi i\u00e7in her y\u0131l b\u00fct\u00e7e kanunu ile ayr\u0131lan \u00f6denek \u00e7er\u00e7evesinde ilgili mevzuat\u0131nda \u00f6ng\u00f6r\u00fclen usul ve esaslar uyar\u0131nca a\u015fa\u011f\u0131da belirtilen \u00f6demeler yap\u0131labilir.<\/p>\n

                                                            \n
                                                          1. a) Bu Karar uyar\u0131nca yap\u0131lacak \u00f6demeler.<\/li>\n
                                                          2. b) \u00d6nceki d\u00f6nemlere ait ilgili Bakanlar Kurulu Kararlar\u0131 uyar\u0131nca \u00f6denmesi gereken yat\u0131r\u0131m ve i\u015fletme kredilerine ait bakiye tutarlar.<\/li>\n
                                                          3. c) Daha \u00f6nceki Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararlarda belirtilen h\u00fck\u00fcmler \u00e7er\u00e7evesinde \u00f6denmesi gereken destek unsurlar\u0131na ait tutarlar.<\/li>\n<\/ol>\n

                                                            \u00e7) Daha \u00f6nceki Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararlar da d\u00e2hil a\u00e7\u0131lm\u0131\u015f olan davalar\u0131n aleyhte sonu\u00e7lanmas\u0131 nedeniyle \u00f6denmesi gereken tutarlar ile yarg\u0131lama ve cebri icra giderleri.<\/p>\n

                                                            (2) Sosyal G\u00fcvenlik Kurumuna yap\u0131lacak \u00f6demeler ile a\u00e7\u0131lan davalar sonucu yap\u0131lacak \u00f6demeler haricindekiler, TCMB arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilir.<\/p>\n

                                                            Te\u015fvik belgesi kapsam\u0131 yat\u0131r\u0131m\u0131n devri<\/strong><\/p>\n

                                                            MADDE 25- (1) Tamamlama vizesi yap\u0131lmam\u0131\u015f te\u015fvik belgesine konu yat\u0131r\u0131m\u0131n; b\u00fct\u00fcn halinde ba\u015fka bir yat\u0131r\u0131mc\u0131ya belge \u00fczerinde unvan de\u011fi\u015fikli\u011fi yap\u0131lmak suretiyle devredilmesi veya mevzuat d\u00fczenlemesi ya da ortakl\u0131k yap\u0131s\u0131 de\u011fi\u015fikli\u011fi nedeniyle yat\u0131r\u0131m\u0131n ba\u011f\u0131ms\u0131z \u00fcretim b\u00f6l\u00fcmlerine k\u0131smi b\u00f6l\u00fcnmesi nedeniyle b\u00f6l\u00fcnen k\u0131sm\u0131n yeni bir te\u015fvik belgesine devredilmesi Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn iznine tabidir. Bu durumda devralan yat\u0131r\u0131mc\u0131 te\u015fvik belgesi kapsam\u0131nda faydalan\u0131lmam\u0131\u015f desteklerden faydalanmaya devam edebilir. Tamamlama vizesi yap\u0131lm\u0131\u015f te\u015fvik belgelerinin b\u00fct\u00fcn olarak ba\u015fka bir yat\u0131r\u0131mc\u0131ya devri uygun g\u00f6r\u00fclmez.<\/p>\n

                                                            (2) T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgesinin ba\u015fka bir yat\u0131r\u0131mc\u0131ya belge \u00fczerinde unvan de\u011fi\u015fikli\u011fi yapmak suretiyle devredilmesi ya da yat\u0131r\u0131mc\u0131 \u015firketin Borsa \u0130stanbul Pay Piyasas\u0131nda halka arz y\u00f6ntemi ile paylar\u0131n\u0131 satmas\u0131 hari\u00e7 olmak \u00fczere proje kapsam\u0131 yat\u0131r\u0131m tamamlanmadan hisselerini devretmesi, ilgili program\u0131n de\u011ferlendirme komitesi karar\u0131 ve Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn iznine tabidir.<\/p>\n

                                                            Sabit k\u0131ymetlerin sat\u0131\u015f\u0131<\/strong><\/p>\n

                                                            MADDE 26- (1) Tamamlama vizesi yap\u0131lmam\u0131\u015f ya da tamamlama vizesi yap\u0131lm\u0131\u015f ancak tamamlama vizesi i\u00e7in Bakanl\u0131\u011fa yap\u0131lan m\u00fcracaat tarihinden itibaren iki y\u0131l\u0131n\u0131 doldurmam\u0131\u015f te\u015fvik belgesine konu yat\u0131r\u0131m i\u00e7in temin edilen sabit k\u0131ymetlerin sat\u0131\u015f\u0131 Bakanl\u0131\u011f\u0131n iznine tabidir. Bakanl\u0131k, sabit k\u0131ymet sat\u0131\u015f\u0131na ili\u015fkin talebi yat\u0131r\u0131m b\u00fct\u00fcnl\u00fc\u011f\u00fc, asgari yat\u0131r\u0131m tutar\u0131 ve Belgenin d\u00fczenlenmesine mesnet te\u015fkil eden di\u011fer \u015fartlar a\u00e7\u0131s\u0131ndan de\u011ferlendirir ve talebe konu sabit k\u0131ymete ili\u015fkin sa\u011flanan desteklerin geri al\u0131nmas\u0131 kayd\u0131yla sat\u0131\u015fa izin verebilir.<\/p>\n

                                                            (2) 18 inci maddenin yedinci f\u0131kras\u0131 kapsam\u0131nda desteklenen gemi in\u015fa yat\u0131r\u0131mlar\u0131nda, tamamlama vizesi yap\u0131lm\u0131\u015f te\u015fvik belgesi kapsam\u0131nda in\u015fa edilen geminin sat\u0131\u015f\u0131na izin verilmesi halinde te\u015fvik belgesi kapsam\u0131nda sa\u011flanan destekler geri al\u0131nmaz.<\/p>\n

                                                            (3) Tamamlama vizesi i\u00e7in Bakanl\u0131\u011fa yap\u0131lan m\u00fcracaat tarihinden itibaren iki y\u0131l\u0131n\u0131 doldurmu\u015f sabit k\u0131ymetlerin sat\u0131\u015f\u0131 tamamlama vizesi yap\u0131lm\u0131\u015f olmas\u0131 \u015fart\u0131yla serbest olup, sat\u0131\u015fa konu sabit k\u0131ymetler ile ilgili destekler geri al\u0131nmaz veya durdurulmaz.<\/p>\n

                                                            (4) Yat\u0131r\u0131mc\u0131 ad\u0131na d\u00fczenlenmi\u015f birden fazla te\u015fvik belgesi olmas\u0131 durumunda, belge kapsam\u0131nda temin edilen sabit k\u0131ymetlerin yat\u0131r\u0131mc\u0131 ad\u0131na d\u00fczenlenmi\u015f ba\u015fka bir belge kapsam\u0131na devri, devre konu sabit k\u0131ymetlerin temin tarihlerinin devir olunan te\u015fvik belgesi s\u00fcresi i\u00e7inde olmas\u0131 ve bu belgeye konu yat\u0131r\u0131m ile uyumlu olmas\u0131 halinde uygun g\u00f6r\u00fclebilir ve bu durumda sadece varsa fazladan faydalan\u0131lan destekler geri al\u0131n\u0131r.<\/p>\n

                                                            Sabit k\u0131ymetlerin kiralanmas\u0131<\/strong><\/p>\n

                                                            MADDE 27- (1) Te\u015fvik belgesi kapsam\u0131nda temin edilen makine ve te\u00e7hizat\u0131n, \u00fcretilecek mal veya hizmetlerin te\u015fvik belgesi sahibi yat\u0131r\u0131mc\u0131 taraf\u0131ndan sat\u0131n al\u0131nmas\u0131 ko\u015fuluyla kiralanmas\u0131 veya di\u011fer bir yat\u0131r\u0131mc\u0131ya herhangi bir \u00fccret al\u0131nmaks\u0131z\u0131n ge\u00e7ici olarak verilmesi Bakanl\u0131\u011f\u0131n iznine tabidir.<\/p>\n

                                                            (2) Te\u015fvik belgesi kapsam\u0131 yat\u0131r\u0131m\u0131n b\u00fct\u00fcn olarak i\u015fletilmek \u00fczere ba\u015fka bir firmaya kiralanmas\u0131 Bakanl\u0131\u011f\u0131n iznine tabidir. Ancak bu durumda istihdama y\u00f6nelik destekler durdurulur.<\/p>\n

                                                            (3) Tamamlama vizesi yap\u0131lmam\u0131\u015f ya da tamamlama vizesi yap\u0131lm\u0131\u015f olmakla birlikte tamamlama vizesi m\u00fcracaat tarihi itibariyle iki y\u0131l\u0131n\u0131 doldurmam\u0131\u015f te\u015fvik belgesine konu sabit k\u0131ymetlerin tamam\u0131n\u0131n veya bir k\u0131sm\u0131n\u0131n finansal kiralama \u015firketi taraf\u0131ndan bizzat kirac\u0131dan sat\u0131n al\u0131narak (sat ve geri kirala) finansal kiralama i\u015flemine konu edilebilmesi, faiz veya k\u00e2r pay\u0131 deste\u011finden yararlan\u0131lmamas\u0131 ko\u015fulu ile Bakanl\u0131\u011f\u0131n iznine tabidir.<\/p>\n

                                                            Yat\u0131r\u0131m yeri de\u011fi\u015fikli\u011fi<\/strong><\/p>\n

                                                            MADDE 28- (1) Karar kapsam\u0131nda desteklenen yat\u0131r\u0131mlar\u0131n yer de\u011fi\u015fikli\u011fi talepleri Bakanl\u0131k\u00e7a de\u011ferlendirilerek proje baz\u0131nda sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

                                                            (2) Yat\u0131r\u0131mlar\u0131n, destek s\u00fcresi boyunca bulundu\u011fu b\u00f6lgede faaliyette bulunmas\u0131 esast\u0131r. Ancak, nakli talep edilen yat\u0131r\u0131m\u0131n daha az desteklendi\u011fi ya da desteklenmedi\u011fi b\u00f6lgelere ta\u015f\u0131nmas\u0131 durumunda varsa ta\u015f\u0131naca\u011f\u0131 b\u00f6lgede sa\u011flanan deste\u011fi a\u015fan k\u0131s\u0131m ile ta\u015f\u0131nd\u0131\u011f\u0131 b\u00f6lgede sa\u011flanmayan desteklerin ilgili mevzuat \u00e7er\u00e7evesinde geri al\u0131nmas\u0131 kayd\u0131yla yat\u0131r\u0131m yeri de\u011fi\u015fikli\u011fi talepleri uygun g\u00f6r\u00fclebilir.<\/p>\n

                                                            (3) Tamamlama vizesi yap\u0131lmam\u0131\u015f te\u015fvik belgelerinde nakli talep edilen yat\u0131r\u0131m\u0131n te\u015fvik belgesinin d\u00fczenlenmesine ili\u015fkin m\u00fcracaat tarihinde y\u00fcr\u00fcrl\u00fckte olan mevzuat h\u00fck\u00fcmlerine g\u00f6re daha fazla desteklendi\u011fi b\u00f6lgelere ta\u015f\u0131nmas\u0131 durumunda, yat\u0131r\u0131ma ta\u015f\u0131n\u0131lan yat\u0131r\u0131m yerine sa\u011flanan destekler sa\u011flan\u0131r.<\/p>\n

                                                            (4) Tamamlama vizesi yap\u0131lm\u0131\u015f te\u015fvik belgelerinde nakli talep edilen yat\u0131r\u0131m\u0131n te\u015fvik belgesinin d\u00fczenlenmesine ili\u015fkin m\u00fcracaat tarihinde y\u00fcr\u00fcrl\u00fckte olan mevzuat h\u00fck\u00fcmlerine g\u00f6re daha fazla desteklendi\u011fi b\u00f6lgelere ta\u015f\u0131nmas\u0131 durumunda naklin uygun g\u00f6r\u00fclmesi halinde destek unsurlar\u0131 revize edilmez.<\/p>\n

                                                            (5) Bu madde h\u00fck\u00fcmleri daha \u00f6nceki kararlara g\u00f6re d\u00fczenlenmi\u015f te\u015fvik belgeleri i\u00e7in de uygulan\u0131r.<\/p>\n

                                                            Yat\u0131r\u0131m s\u00fcresi, te\u015fvik belgesinin revizesi ve tamamlama vizesi<\/strong><\/p>\n

                                                            MADDE 29- (1) Yat\u0131r\u0131m\u0131n ba\u015flang\u0131\u00e7 tarihi, te\u015fvik belgesi i\u00e7in Bakanl\u0131\u011fa m\u00fcracaat tarihidir.<\/p>\n

                                                            (2) Te\u015fvik belgesine konu yat\u0131r\u0131m\u0131n tamamlanmas\u0131 i\u00e7in gerekli s\u00fcre yat\u0131r\u0131mc\u0131 taraf\u0131ndan Bakanl\u0131\u011fa sunulur. Bu s\u00fcrenin 3 y\u0131ldan uzun olmas\u0131 halinde Bakanl\u0131k yat\u0131r\u0131m s\u00fcresini 3 y\u0131la kadar d\u00fc\u015f\u00fcrebilir. Te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131mlar\u0131n \u00f6ng\u00f6r\u00fclen s\u00fcrede ger\u00e7ekle\u015ftirilmesi esast\u0131r. Yat\u0131r\u0131m\u0131n \u00f6ng\u00f6r\u00fclen s\u00fcrede ger\u00e7ekle\u015ftirilememesi h\u00e2linde, te\u015fvik belgesinde kay\u0131tl\u0131 ilk s\u00fcrenin yar\u0131s\u0131 kadar ek s\u00fcre verilebilir.<\/p>\n

                                                            (3) \u0130lgili mevzuat\u0131 gere\u011fi kamu kurum ve kurulu\u015flar\u0131ndan al\u0131nmas\u0131 gerekli izin ve ruhsat gibi belgelerin temin edilememesi veya kamu kurum ve kurulu\u015flar\u0131n\u0131n uygulamalar\u0131 sonucu yat\u0131r\u0131mc\u0131lar\u0131n faaliyetlerini durdurmalar\u0131 veya y\u00fcr\u00fctememeleri, yat\u0131r\u0131m s\u00fcresi i\u00e7erisinde ger\u00e7ekle\u015fecek m\u00fccbir sebep veya fevkalade h\u00e2l durumu nedeniyle yat\u0131r\u0131m\u0131n belgede kay\u0131tl\u0131 s\u00fcre i\u00e7erisinde ger\u00e7ekle\u015ftirilemedi\u011finin yat\u0131r\u0131mc\u0131lar taraf\u0131ndan tevsik edilmesi h\u00e2linde Bakanl\u0131k\u00e7a bu durum g\u00f6z \u00f6n\u00fcnde bulundurularak ilave s\u00fcre verilebilir.<\/p>\n

                                                            (4) Te\u015fvik belgesinde kay\u0131tl\u0131 olan de\u011ferlerde ya da te\u015fvik belgesi kapsam\u0131nda de\u011ferlendirilecek harcamalara ili\u015fkin yat\u0131r\u0131m\u0131n her a\u015famas\u0131nda tevsik edilen bilgi ve belgelere istinaden yap\u0131lacak de\u011ferlendirme sonucunda Genel M\u00fcd\u00fcrl\u00fck taraf\u0131ndan de\u011fi\u015fiklik yap\u0131labilir.<\/p>\n

                                                            (5) Yat\u0131r\u0131mc\u0131, \u00f6ng\u00f6r\u00fclen s\u00fcre veya ek s\u00fcre bitimini m\u00fcteakip \u00fc\u00e7 ay i\u00e7inde yat\u0131r\u0131m\u0131n tamamlama vizesinin yap\u0131lmas\u0131 i\u00e7in Bakanl\u0131\u011fa m\u00fcracaat eder. M\u00fcracaat edilmemesi halinde, Bakanl\u0131k\u00e7a yat\u0131r\u0131mc\u0131ya tamamlama vizesi m\u00fcracaat\u0131nda bulunulmas\u0131 i\u00e7in bildirimde bulunulur. Bildirim tarihini m\u00fcteakip iki ay i\u00e7erisinde tamamlama vizesi i\u00e7in m\u00fcracaatta bulunulmamas\u0131 halinde 32 nci madde kapsam\u0131nda te\u015fvik belgesi iptal edilir. Bu s\u00fcre i\u00e7erisinde m\u00fcracaat edilmemesi ve daha sonra te\u015fvik belgesinin herhangi bir nedenle iptal edilmesi veya k\u0131smi m\u00fceyyide uygulanmas\u0131 durumunda ge\u00e7en s\u00fcreden kaynaklanan cezan\u0131n sorumlulu\u011fu yat\u0131r\u0131mc\u0131ya aittir. Bu h\u00fck\u00fcm, bu Karar ve daha \u00f6nceki kararlara istinaden d\u00fczenlenen te\u015fvik belgelerine de uygulan\u0131r.<\/p>\n

                                                            (6) Yat\u0131r\u0131m tamamlama vizesi, yat\u0131r\u0131m yerinde Genel M\u00fcd\u00fcrl\u00fck personelince ger\u00e7ekle\u015ftirilecek tamamlama ekspertizi neticesinde ger\u00e7ekle\u015ftirilir. Daha \u00f6nceki kararlara istinaden d\u00fczenlenen te\u015fvik belgeleri de d\u00e2hil olmak \u00fczere; yat\u0131r\u0131mlar\u0131n tamamlama ekspertizi i\u00e7in kalk\u0131nma ajanslar\u0131, Bakanl\u0131k il m\u00fcd\u00fcrl\u00fckleri, K\u00fc\u00e7\u00fck ve Orta \u00d6l\u00e7ekli \u0130\u015fletmeleri Geli\u015ftirme ve Destekleme \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (KOSGEB) il m\u00fcd\u00fcrl\u00fckleri g\u00f6revlendirilebilir. Genel M\u00fcd\u00fcrl\u00fck\u00e7e uygun g\u00f6r\u00fclen yat\u0131r\u0131mlar i\u00e7in, daha \u00f6nceki kararlara istinaden d\u00fczenlenen te\u015fvik belgeleri de d\u00e2hil olmak \u00fczere tamamlama vizesi i\u015flemleri yeminli mali m\u00fc\u015favirlerce d\u00fczenlenecek rapora istinaden de yap\u0131labilir.<\/p>\n

                                                            (7) Daha \u00f6nceki kararlara istinaden d\u00fczenlenen te\u015fvik belgeleri de dahil olmak \u00fczere, ekspertiz i\u015flemleri i\u00e7in g\u00f6revlendirilecek personelin her birine \u00f6denecek ekspertiz \u00fccreti 1.000 T\u00fcrk Liras\u0131d\u0131r. Bu g\u00f6revlendirmelerde ekspertiz \u00fccreti, yol ve konaklama giderleri yat\u0131r\u0131mc\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r. Tamamlama ekspertizi i\u00e7in g\u00f6revlendirilen merciler taraf\u0131ndan yat\u0131r\u0131mc\u0131lardan, ba\u015fka hi\u00e7bir ad alt\u0131nda ilave \u00fccret talep edilemez.<\/p>\n

                                                            (8) Tamamlama vizesi a\u015famas\u0131nda yat\u0131r\u0131m\u0131n k\u0131smen veya tamamen destek \u015fartlar\u0131n\u0131 sa\u011flayamad\u0131\u011f\u0131n\u0131n tespit edilmesi halinde, te\u015fvik belgesi d\u00fczenlenmesine ili\u015fkin m\u00fcracaat tarihinde ge\u00e7erli olan mevzuat h\u00fck\u00fcmlerine uygun olmas\u0131 \u015fart\u0131yla destekler revize edilebilir. Bu durumda varsa fazladan faydalan\u0131lan destekler 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde yat\u0131r\u0131mc\u0131dan geri al\u0131n\u0131r.<\/p>\n

                                                            (9) Genel M\u00fcd\u00fcrl\u00fck, te\u015fvik belgesi kapsam\u0131nda ger\u00e7ekle\u015ftirilen yat\u0131r\u0131mlar ile ilgili olarak yat\u0131r\u0131m s\u00fcresi i\u00e7erisinde ya da sonras\u0131nda, tespitte bulunmak veya tamamland\u0131\u011f\u0131 tespit edilen yat\u0131r\u0131mlar ile ilgili olarak resen tamamlama vizesi i\u015flemi yapmak \u00fczere inceleme yapabilir ya da alt\u0131nc\u0131 f\u0131krada belirtilen kurumlar\u0131 g\u00f6revlendirebilir.<\/p>\n

                                                            Uygulama<\/strong><\/p>\n

                                                            MADDE 30- (1) Te\u015fvik belgesinde \u00f6ng\u00f6r\u00fclen destek unsurlar\u0131n\u0131n ilgili kurum ve kurulu\u015flar taraf\u0131ndan uygulanmas\u0131 zorunludur.<\/p>\n

                                                            (2) Bakanl\u0131k, tebli\u011fler ile belirlenen usul ve esaslar \u00e7er\u00e7evesinde bu Karar kapsam\u0131ndaki uygulamaya y\u00f6nelik baz\u0131 i\u015flemleri di\u011fer kurum ve kurulu\u015flar arac\u0131l\u0131\u011f\u0131 ile y\u00fcr\u00fctebilir.<\/p>\n

                                                            Yetki ve denetim<\/strong><\/p>\n

                                                            MADDE 31- (1) Bu Karar\u0131n uygulanmas\u0131n\u0131 teminen Bakanl\u0131k;<\/p>\n

                                                              \n
                                                            1. a) Uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye, talimat vermeye,<\/li>\n
                                                            2. b) Makroekonomik politikalar ve geli\u015fen \u015fartlar\u0131 g\u00f6z \u00f6n\u00fcnde bulundurarak gerekli tedbirleri almaya ve bu y\u00f6nde d\u00fczenlemeler yapmaya,<\/li>\n
                                                            3. c) \u0130lgili ki\u015fi, kurum ve kurulu\u015flardan gerekli g\u00f6r\u00fclen her t\u00fcrl\u00fc ilave bilgi, belge, g\u00f6r\u00fc\u015f, izin, ruhsat vb. istemeye,<\/li>\n<\/ol>\n

                                                              \u00e7) Bu Kararda \u00f6ng\u00f6r\u00fclen h\u00e2ller d\u0131\u015f\u0131nda kalan \u00f6zel durumlar\u0131 inceleyip sonu\u00e7land\u0131rmaya, g\u00f6r\u00fc\u015f vermeye, m\u00fccbir sebep ve fevkalade hal durumlar\u0131n\u0131n varl\u0131\u011f\u0131 h\u00e2linde te\u015fvik belgesi ile ilgili gerekli i\u015flemleri yapmaya ve uygulamada ortaya \u00e7\u0131kacak ihtilaflar\u0131 \u00e7\u00f6zmeye,<\/p>\n

                                                                \n
                                                              1. d) Te\u015fvik belgesinde \u00f6ng\u00f6r\u00fclen \u015fartlara uyulup uyulmad\u0131\u011f\u0131n\u0131 denetlemeye ve denetim sonu\u00e7lar\u0131na g\u00f6re gerekli tedbirleri almaya,<\/li>\n<\/ol>\n

                                                                yetkilidir.<\/p>\n

                                                                (2) Denetim s\u0131ras\u0131nda, denetim g\u00f6revlilerinin yat\u0131r\u0131mla ilgili her t\u00fcrl\u00fc bilgi ve belgeyi inceleme taleplerinin kar\u015f\u0131lanmas\u0131, talep edilmesi halinde belgelerin onayl\u0131 \u00f6rneklerinin verilmesi ve mahallinde incelemeye izin verilmesi zorunludur.<\/p>\n

                                                                M\u00fceyyide<\/strong><\/p>\n

                                                                MADDE 32- (1) Bu Karar ve ilgili di\u011fer mevzuatta belirlenen h\u00fck\u00fcmlere ayk\u0131r\u0131 davranan, te\u015fvik belgesindeki kay\u0131t ve ko\u015fullar\u0131 yerine getirmeyen, te\u015fvik belgesi ile di\u011fer belgelerde tahrifat yapan, sahte ve muhteviyat\u0131 itibar\u0131yla yan\u0131lt\u0131c\u0131 belge d\u00fczenleyen veya kullanan, yanl\u0131\u015f ve yan\u0131lt\u0131c\u0131 bilgi veren, di\u011fer kurum, kurulu\u015f veya firmalara kar\u015f\u0131 y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmemesi nedeniyle icra veya iflas yoluyla yap\u0131lan i\u015flemler de d\u00e2hil belge kapsam\u0131ndaki makine ve te\u00e7hizat\u0131 \u00f6ng\u00f6r\u00fclen s\u00fcrelerden \u00f6nce satan veya sat\u0131lmas\u0131na sebebiyet veren, te\u015fvik belgesinde \u00f6ng\u00f6r\u00fclen s\u00fcrede yat\u0131r\u0131mlar\u0131 ve ekosistem geli\u015ftirme plan\u0131n\u0131 tamamlamayan, belirlenen asgari yat\u0131r\u0131m tutarlar\u0131na uymayan yat\u0131r\u0131mc\u0131lar\u0131n te\u015fvik belgeleri ikinci f\u0131kra h\u00fckm\u00fc sakl\u0131 kalmak kayd\u0131yla iptal edilir.<\/p>\n

                                                                (2) Yat\u0131r\u0131mc\u0131n\u0131n m\u00fckellefiyetlerini k\u0131smen yerine getirmedi\u011fi ancak, belge iptalinin de gerekmedi\u011fi durumlarda belge kapsam\u0131nda sa\u011flanan desteklerin ilgili k\u0131sm\u0131 m\u00fceyyide uygulanarak geri al\u0131n\u0131r.<\/p>\n

                                                                (3) Te\u015fvik belgelerinin iptal edilmesi veya k\u0131smi m\u00fceyyide uygulanmas\u0131 halinde sa\u011flanan destekler 6183 say\u0131l\u0131 Kanun h\u00fck\u00fcmleri \u00e7er\u00e7evesinde yat\u0131r\u0131mc\u0131dan geri al\u0131n\u0131r.<\/p>\n

                                                                (4) Yat\u0131r\u0131mc\u0131n\u0131n m\u00fckellefiyetlerini yerine getirmemesi h\u00e2linde uygulanacak olan m\u00fceyyidelerden finansal kiralamaya konu makine ve te\u00e7hizata tekab\u00fcl eden b\u00f6l\u00fcm\u00fc, k\u0131smen veya tamamen finansal kiralama \u015firketlerine de uygulanabilir.<\/p>\n

                                                                Di\u011fer desteklerden yararlanma<\/strong><\/p>\n

                                                                MADDE 33- (1) Bu Karar kapsam\u0131ndaki destek unsurlar\u0131ndan yararlanan yat\u0131r\u0131mlar, di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n desteklerinden yararlanamaz. Di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n desteklerinden yararlan\u0131lan veya yararlan\u0131lacak yat\u0131r\u0131mlar i\u00e7in, bu Karar kapsam\u0131ndaki desteklerden yararlanmak \u00fczere Bakanl\u0131\u011fa m\u00fcracaat edilemez. Bu madde h\u00fckm\u00fcne ayk\u0131r\u0131 davran\u0131lmas\u0131 halinde, bu Karar kapsam\u0131nda yararlan\u0131lan destekler ilgili mevzuat \u00e7er\u00e7evesinde geri al\u0131n\u0131r. Ancak, di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n sadece s\u00fcbvansiyonlu kredi deste\u011finden veya yat\u0131r\u0131m kapsam\u0131nda kullan\u0131lan krediyle ilgili ba\u015fka bir deste\u011finden yararlanan yat\u0131r\u0131mlar, s\u00f6z konusu krediye bu Karar kapsam\u0131nda yer alan faiz veya k\u00e2r pay\u0131 deste\u011fi veya makine deste\u011fi sa\u011flanmamas\u0131 kayd\u0131yla, bu Karar kapsam\u0131ndaki di\u011fer destek unsurlar\u0131ndan yararland\u0131r\u0131labilir. Bu imk\u00e2n daha \u00f6nceki kararlara istinaden d\u00fczenlenen te\u015fvik belgeleri de d\u00e2hil olmak \u00fczere tamamlama vizesi yap\u0131lmam\u0131\u015f te\u015fvik belgelerine de uygulan\u0131r.<\/p>\n

                                                                (2) Teknoloji Hamlesi Program\u0131 kapsam\u0131nda desteklenmesine karar verilen yat\u0131r\u0131mlar, ilgili mevzuatlar\u0131 uyar\u0131nca, KOSGEB ve\/veya T\u00dcB\u0130TAK taraf\u0131ndan da do\u011frudan desteklenebilir. Bu yat\u0131r\u0131mlarda, KOSGEB, T\u00dcB\u0130TAK veya di\u011fer kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan sa\u011flanan desteklerden yararlan\u0131larak ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m harcamalar\u0131, yat\u0131r\u0131m te\u015fvik belgesine konu yat\u0131r\u0131m\u0131n b\u00fct\u00fcnl\u00fc\u011f\u00fcn\u00fcn sa\u011flanmas\u0131 kapsam\u0131nda de\u011ferlendirilebilir.<\/p>\n

                                                                Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan mevzuat<\/strong><\/p>\n

                                                                MADDE 34- (1) 15\/6\/2012 tarihli ve 2012\/3305 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan\u00a0Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar<\/a><\/strong>\u00a0ve 2\/1\/2018 tarihli ve 2018\/11201 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan\u00a0Cazibe Merkezleri Program\u0131 Kapsam\u0131nda Yat\u0131r\u0131mlar\u0131n Desteklenmesi Hakk\u0131nda Karar<\/a><\/strong>\u00a0y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

                                                                Sonu\u00e7land\u0131r\u0131lmam\u0131\u015f m\u00fcracaatlar<\/strong><\/p>\n

                                                                GE\u00c7\u0130C\u0130 MADDE 1- (1) Bu Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarih itibar\u0131yla sonu\u00e7land\u0131r\u0131lmam\u0131\u015f m\u00fcracaatlar, m\u00fcracaat tarihinde y\u00fcr\u00fcrl\u00fckte bulunan kararlar \u00e7er\u00e7evesinde sonu\u00e7land\u0131r\u0131l\u0131r. Ancak, yeni te\u015fvik belgesi d\u00fczenlenmesine ili\u015fkin m\u00fcracaatlar, talep edilmesi halinde bu Karara istinaden de\u011ferlendirilir.<\/p>\n

                                                                Daha \u00f6nceki kararlara ili\u015fkin uygulama<\/strong><\/p>\n

                                                                GE\u00c7\u0130C\u0130 MADDE 2- (1) Bu Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nceki kararlara istinaden d\u00fczenlenen te\u015fvik belgeleri ile ilgili uygulamalara, te\u015fvik belgesinin dayand\u0131\u011f\u0131 karar ve ilgili di\u011fer kararlar \u00e7er\u00e7evesinde devam olunur.<\/p>\n

                                                                (2) Daha \u00f6nceki kararlara istinaden d\u00fczenlenen te\u015fvik belgeleri kapsam\u0131nda temin edilen makine ve te\u00e7hizat\u0131n bu Karara istinaden d\u00fczenlenen te\u015fvik belgesine devri yap\u0131lamaz. Ancak, mevzuat d\u00fczenlemesi ya da ortakl\u0131k yap\u0131s\u0131 de\u011fi\u015fikli\u011fi nedeniyle yat\u0131r\u0131m\u0131n ba\u011f\u0131ms\u0131z \u00fcretim b\u00f6l\u00fcmlerine b\u00f6l\u00fcnmesi nedeniyle b\u00f6l\u00fcnen k\u0131sm\u0131n bu Karar kapsam\u0131nda yeni bir te\u015fvik belgesine devredilmesine, varsa fazladan faydalan\u0131lan deste\u011fin geri al\u0131nmas\u0131 kayd\u0131yla izin verilebilir.<\/p>\n

                                                                (3) Bu Karar kapsam\u0131nda desteklenmeyen yat\u0131r\u0131m konular\u0131nda daha \u00f6nceki kararlara istinaden d\u00fczenlenmi\u015f ve tamamlama vizesi yap\u0131lmam\u0131\u015f te\u015fvik belgelerine ili\u015fkin kapasite art\u0131\u015f\u0131na yol a\u00e7acak makine ve te\u00e7hizat ilavesi yap\u0131lamaz.<\/p>\n

                                                                6\/2\/2023 tarihinde meydana gelen depremlerden etkilenen il\u00e7elerde uygulama<\/strong><\/p>\n

                                                                GE\u00c7\u0130C\u0130 MADDE 3- (1) 6\/2\/2023 tarihinde meydana gelen depremler dolay\u0131s\u0131yla genel hayata etkili afet b\u00f6lgesi kabul edilen ve 2018\/11201 say\u0131l\u0131 Cazibe Merkezleri Program\u0131 Kapsam\u0131nda Yat\u0131r\u0131mlar\u0131n Desteklenmesi Hakk\u0131nda Karar\u0131n ek-2\u2019sinde belirtilen il\u00e7elerde yap\u0131lacak yat\u0131r\u0131mlar i\u00e7in 31\/12\/2026 tarihine kadar yap\u0131lacak m\u00fcracaatlara istinaden d\u00fczenlenen te\u015fvik belgeleri kapsam\u0131nda 6 nc\u0131 b\u00f6lgede uygulanan destekler ayn\u0131 oran, miktar, s\u00fcre ve \u015fartlarda sa\u011flan\u0131r. Bu kapsamda desteklenecek imalat sanayii yat\u0131r\u0131mlar\u0131 (NACE Rev.2.1 kodlar\u0131: 10-32 aras\u0131 ve 38.2) i\u00e7in 5 inci maddenin birinci f\u0131kras\u0131nda belirtilen \u015fart aranmaz.<\/p>\n

                                                                Cazibe Merkezleri Program\u0131 kapsam\u0131nda yer alan illerde uygulama<\/strong><\/p>\n

                                                                GE\u00c7\u0130C\u0130 MADDE 4- (1) 2018\/11201 say\u0131l\u0131 Karar\u0131n ek-1\u2019inde belirtilen illerde yer alan organize sanayi b\u00f6lgeleri ve end\u00fcstri b\u00f6lgeleri ile Sivas Demira\u011f Organize Sanayi B\u00f6lgesinde yap\u0131lacak imalat sanayii yat\u0131r\u0131mlar\u0131 (NACE Rev.2.1 kodlar\u0131: 10-32 aras\u0131 ve 38.2) i\u00e7in, 31\/12\/2026 tarihine kadar yap\u0131lacak m\u00fcracaatlara istinaden d\u00fczenlenen te\u015fvik belgeleri kapsam\u0131nda 6 nc\u0131 b\u00f6lgede uygulanan destekler ayn\u0131 oran, miktar, s\u00fcre ve \u015fartlarda sa\u011flan\u0131r.<\/p>\n

                                                                S\u00fcresi sona eren desteklere ili\u015fkin uygulama<\/strong><\/p>\n

                                                                GE\u00c7\u0130C\u0130 MADDE 5- (1) 2012\/3305 say\u0131l\u0131 Karar d\u00f6neminde d\u00fczenlenen ve 6 nc\u0131 b\u00f6lge i\u00e7in belirlenen s\u00fcrede sigorta primi i\u015fveren hissesi deste\u011fi veya varsa sigorta primi deste\u011fi sa\u011flanm\u0131\u015f ve uygulama s\u00fcresi sona eren yat\u0131r\u0131m te\u015fvik belgesi sahibi yat\u0131r\u0131mc\u0131n\u0131n talebi halinde, deste\u011fin sona erdi\u011fi ay d\u00e2hil \u00f6nceki 12 ayl\u0131k d\u00f6nemde ilgili te\u015fvik belgesi kapsam\u0131 yat\u0131r\u0131m i\u00e7in uygulama yap\u0131lan i\u015fyeri sicil numaras\u0131 alt\u0131nda istihdam edilenlerin ayl\u0131k ortalamas\u0131n\u0131n alt\u0131na d\u00fc\u015f\u00fclmedi\u011fi aylar i\u00e7in uygulanmak ve ilgili te\u015fvik belgesinde belirtilen ilave istihdam say\u0131s\u0131n\u0131 ge\u00e7memek \u00fczere te\u015fvik belgesi \u00fczerinde herhangi bir i\u015flem yap\u0131lmaks\u0131z\u0131n sigorta primi i\u015fveren hissesi ve varsa sigorta primi deste\u011fi uygulama s\u00fcresi 31\/12\/2028 tarihine kadar uzat\u0131l\u0131r. Bu f\u0131kra kapsam\u0131ndaki destek uygulamas\u0131na, uygulamaya ili\u015fkin bilgilerin Sosyal G\u00fcvenlik Kurumuna bildirilmesini takip eden aydan itibaren ba\u015flan\u0131r.<\/p>\n

                                                                Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

                                                                MADDE 35- (1) Bu Karar\u0131n;<\/p>\n

                                                                  \n
                                                                1. a) 5 inci maddesinin on birinci, on ikinci, on \u00fc\u00e7\u00fcnc\u00fc ve on d\u00f6rd\u00fcnc\u00fc f\u0131kralar\u0131 1\/1\/2026 tarihinde,<\/li>\n
                                                                2. b) Di\u011fer h\u00fck\u00fcmleri yay\u0131m\u0131 tarihinde,<\/li>\n<\/ol>\n

                                                                  y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

                                                                  Y\u00fcr\u00fctme<\/strong><\/p>\n

                                                                  MADDE 36- (1) Bu Karar h\u00fck\u00fcmlerini Sanayi ve Teknoloji Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                                                  YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARAR Ama\u00e7 MADDE 1- (1) Bu Karar\u0131n amac\u0131; kalk\u0131nma planlar\u0131nda \u00f6ng\u00f6r\u00fclen hedefler do\u011frultusunda, \u00fcretim ve istihdam\u0131n […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"class_list":["post-25","page","type-page","status-publish","hentry"],"yoast_head":"\r\nYATIRIM TE\u015eV\u0130K BELGES\u0130 - 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