Paragraph (a) of the first paragraph of Article 10 of the Law No. 5520 on the R&D deduction was repealed as of 09/08/2016 in accordance with the provisions of Article 57 of the Law No. 6728.
With Article 60 of Law No. 6728, Article 3/A was added to Law No. 5746. In this article, the R&D deduction for the R&D and innovation activities carried out by the income and corporate taxpayers within their enterprises are regulated.
100% of the amount of research and development expenditures on income and corporate taxpayers in search of new technology and information exclusively realized within their enterprises, provided that the Ministry of Industry and Technology considers these projects as R&D and innovation projects, will be deducted in the determination of income, pursuant to Article 10 and Article 89 of Law No. 193.
Accordingly, in the applications made within the scope of Article 3/A of the Law No. 5746 and the discount related to research and development projects for the search for new technology and information, it will be made advantage of R&D discounts by taking into consideration the Law No. 5746 and related regulations.
On the other hands, the R&D discount will be utilized in accordance with the provisions of paragraph (a) of the first paragraph of Article 10 of the Corporate Tax Law regarding the projects made before the date of 09.08.2016 within the scope of the Corporate Tax General Communiqué No.6728
Moreover, within the framework of Article 3 of Law No. 5746, it can be made advantage of R&D and design discounts.
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