Explanation : and operating in the Technology Development Zone 4691 Technology Development Zones Law No. temporary 2 Regarding the intangible rights of the income and corporate taxpayers who earn income that falls within the scope of the exemption clause in the Article 11..
Number of Decisions: 2017/10821
4691 Technology Development Zones Law No. temporary 2 Enforcement of the attached Decision regarding the Article 11; Ministry of Finance 7/9/2017 dated 741 No. writings on, 4691 Law No. temporarily 2 According to the article n, Council of Ministers 11/9/2017 It has agreed on.
11/9/2017 DATED 2017/10821 NUMBERED
APPENDIX OF THE DECISION
MATTER 1- (1) Operating in technology development zones and 26/6/2001 dated 4691 Technology Development Zones Law No. temporary 2 The sale of intangible rights of these earnings of income and corporate taxpayers who earn income that falls within the scope of the exemption clause in article., if obtained from the transfer or lease, In order to benefit from the exemption due to the gains arising from the said intangible rights, it should be linked to the patent or functionally equivalent documents by applying to the authority authorized to register or register within the framework of the relevant legislation, according to the nature of these rights..
(2) As part of this Decision, utility model certificate, design registration certificate, copyright registration document, integrated circuit topography registration certificate, Certificate of breeder's right registration certificate and similar documents belonging to new plant varieties are accepted as functional documents equivalent to the patent..
(3) The provisions of this Decision, In cases where intangible rights aren't in favor of the person who performs the activity, such as in the works where the intangible rights to be made and which can be born belong to the orderer under the terms of the contract., Does not cover the earnings of taxpayers due to their activities in the region.
(4) As part of this Decision, In the framework of the relevant legislation, aforementioned exemption can be used for the earnings obtained from software activities linked to the copyright registration document..
(5) Son 5 taking into account the average of the accounting period, Annual gross income from immaterial rights 30 million Turkish Lira and the group of companies it belongs to (he is not included in any group) total net sales revenue 200 The patentability criteria for the R&D activities of taxpayers not exceeding million Turkish Liras (innovation, step of invention, such as applicability to industry) gains from intangible rights bearing bearing and intangible rights arising from design activities with the conditions required under the relevant legislation., Science, Based on the project completion document received from the Ministry of Industry and Technology, the exemption is benefited. In this case, no patent or other document equivalent to the patent is not sought.. Issues regarding the issuance of the project completion document Science, Determined by the Ministry of Industry and Technology.
(6) Fifth paragraph in the amounts determined by the Central Bank of Turkey considering buying exchange rate of the euro exchange rate that occurred over the years in the Ministry of Finance, rounded to the nearest million Turkish Liras, updated every year.
MATTER 2- (1) Within the scope of this Decision, the part of the earnings arising from intangible rights, which are linked to documents equivalent to patents or functionally patents, will benefit from the exception, calculated using the ratio of qualified expenditures to total expenditure within the scope of the revenue generating activity.,
(2) Qualified expenses to be taken into account in this calculation are the sum of the benefits and service costs made by the taxpayer himself, which is directly related to the intangible right, and who are unrelated to those who are not related to the intangible right.. Those that need to be depreciated by activating from these expenditures are also taken into account in this calculation with their pre-depreciation amounts in the period they are realized..
(3) In this calculation, software carried out, such as interest expenses and building costs, even if made by the taxpayer, Any cost element that is not directly related to design and R&D activity is excluded from both total and qualified expenditures..
(4) in the determination of the profit part to which the exception will be applied, intangible rights purchase prices (including license and similar fees) and the benefits and services provided from the related persons are included in the total expenditure amount., not included in the amount of qualified expenses. But, Until the end of the taxation period, which includes the date of full membership to the European Union, Benefits and service costs provided from related persons resident in the country can be included in the amount of qualified expenditures.. Within the same period, transfer with another institution operating in these regions, in case of attempted merger or division, Qualified expenditures previously made by these merged or divided institutions in these regions may also be treated..
(5) Taxpayers can increase qualified spending by up to 30 percent. So far, the qualified spending amount increased in this way cannot exceed the total spending amount.
MATTER 3 – (1) this Decision, earnings from projects to be launched in the region after the date of publication and projects started before that date 30/6/2021 enters into force on the date of publication to be applied to earnings obtained after.
MATTER 4- (1) The Science of the Decision provisions with the Minister of Finance, Minister of Industry and Technology jointly executes.