In this regard, it is critical that the staff engage in activities directly related to the R&D and Design Center projects within the scope of the time they spend outside and that this is a necessity, and the responsibility belongs to the R&D and Design Center management. In this regard, monthly periods spent abroad should be reported to the Ministry of Science. Therefore, industry and Technology portal, and assignment forms should be prepared within the company to include the details of the external duty. However, the list of R&D and Design personnel benefiting from. Therefore, the incentive is notified through the annual activity reports submitted. According to Law No. 5746, Regulation.
Communiqué and the Decision
The council of ministers, studies on the following activities. Therefore, must be carried out in order to include the C Level Executive List periods spent. Outside the borders of the r&d and design center. Postgraduate education, doctoral education. Lab, analysis, test and experiment studies, studies carried out in other r&d or design centers. Field research, activities for prototype development, scientific content activity. Thus, the determination of the above activities and durations. Therefore, will be made by the r&d and design center management and the ministry of science. Industry and technology will be notified with the activity report. Periods spent outside the region.
Within the Scope of Postgraduate
Education if r&d and design center personnel. Receive master’s or doctoral education, the time they spend. Outside is considered AZB Directory within the scope of income tax withholding incentive. Therefore, unlike other activities. These activities do not need to be associated with the project. Therefore, according to the ministry board decision; relevant personnel working in the r&d and design. Center for at least 1 year, all fees for periods calculated by taking. Into account the monthly course hours outside the r&d and design center, not exceeding. 1.5 years for those with a master’s degree and 2 years for those with a doctorate degree. It is included within the scope of income tax withholding incentive. Provided that the approval of the r&d and design center official is obtained. The necessary notifications are made to the ministry of science, industry and technology.
