100% of the amount of research and development. Therefore, work expenditures carried out by income and corporate taxpayers. Within their enterprises, provided that the projects within this scope are evaluated as r&d. And innovation projects by the ministry , article 10 of law no. 5520 and law no. 193. In accordance with article 89. Therefore, deduction is made in determining earnings. Income tax withholding incentive. Therefore, r&d and support personnel working. In r&d and innovation projects carried out in r&d centers ; the wages they earned for their work. 95% for those with a doctorate and at least a master’s degree. In one of the basic sciences Therefore, 90% for those with a master’s degree and a bachelor’s degree in. One of the basic sciences, and 80% for others. *insurance premium support.
R&D and support personnel
Working in r&d centers (in accordance. With the temporary second article of the Job Function Email Database technology development zones law no. 4691 dated 26/6/2001) whose wages are exempt from income tax. Half of the employer’s share of the insurance premium calculated based on. The wages they earn for their work will be covered from the allowance to be placed. In the budget of the ministry of finance until 2023, without any time limit. For each employee. *stamp duty exemption: stamp duty is not collected from papers. Issued related to all kinds of r&d and innovation activities. In this context. Especially when calculating personnel incentives; all these expenses must be recorded on. A project basis and followed meticulously. Therefore, the r&d center file layout should. Be archived on a basic and monthly basis as follows.
Basic Headings to be Archived
The Accounting Department ; Expense Distribution Keys Project Cost. Therefore, tables General Assembly Decisions Regarding the Duties of Company Owners in R&D and/or TÜBİTAK (If Any) Headings that need to AZB Directory be archived monthly for the Accounting Department ; Project Distribution of Monthly Staff (Man-Month) Monthly Distribution Key Tables of Personnel Expenses and General Expenses Withholding Statements & Accruals Expense Invoices (This item can also be foldered on a project basis.) Depreciation Tables (For fixed assets and rights) Depreciation Tables (for completed projects) Provisional Tax Declarations Corporate Tax Returns Monthly Trial Balance Statements Intellectual Property Rights Information.
