{"id":5997,"date":"2019-01-24T13:17:30","date_gmt":"2019-01-24T10:17:30","guid":{"rendered":"http:\/\/localhost:8080\/?p=5997"},"modified":"2026-10-19T10:36:08","modified_gmt":"2026-10-19T07:36:08","slug":"tesvik-belgeli-imalat-sanayi-yatirimlari","status":"publish","type":"post","link":"https:\/\/kompozit.org.tr\/en\/tesvik-belgeli-imalat-sanayi-yatirimlari\/","title":{"rendered":"Te\u015fvik Belgeli \u0130malat Sanayi Yat\u0131r\u0131mlar\u0131"},"content":{"rendered":"<p>17\/01\/2019 tarihli ve 7161 say\u0131l\u0131 \u201cVergi Kanunlar\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na dair Kanun\u201d 19. Maddesi ile T.C. Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131n\u0131n y\u00fcr\u00fctt\u00fc\u011f\u00fc Yat\u0131r\u0131m Te\u015fvik Sistemi kapsam\u0131nda Te\u015fvik Belgeli \u0130malat Sanayii Yat\u0131r\u0131mlar\u0131na y\u00f6nelik olarak 2017 ve 2018 y\u0131llar\u0131na mahsusen getirilen in\u015faat giderlerinde KDV iadesi uygulamas\u0131, 2019 y\u0131l\u0131 i\u00e7in de ge\u00e7erli olacak \u015fekilde yeniden d\u00fczenlenmi\u015ftir.<\/p>\n<p>Resmi Gazete\u2019de yay\u0131nlanan kanunun linki: <a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/01\/20190118-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.resmigazete.gov.tr\/eskiler\/2019\/01\/20190118-1.pdf<\/a><\/p>\n<p><b><strong>Te\u015fvik unsuru<\/strong><\/b><\/p>\n<p>Te\u015fvik Unsuru<\/p>\n<p>Sekt\u00f6r<\/p>\n<p>Detaylar<\/p>\n<p>\u0130lgili Mevzuat<\/p>\n<p>\u0130n\u015faat giderleri i\u00e7in KDV iadesi<\/p>\n<p>\u0130malat Sanayi<\/p>\n<ul>\n<li><strong>50 milyon TL ve \u00fczeri yat\u0131r\u0131mlar:<\/strong> \u0130n\u015faat i\u015fleri nedeniyle 2017, 2018 ve 2019 y\u0131llar\u0131nda y\u00fcklenilen ve 2017, 2018 ve 2019 y\u0131llar\u0131n\u0131n alt\u0131 ayl\u0131k d\u00f6nemleri itibar\u0131yla indirim yoluyla telafi edilemeyen KDV alt\u0131 ayl\u0131k d\u00f6nemleri izleyen bir y\u0131l i\u00e7erisinde talep edilmesi halinde te\u015fvik belgesi sahibi m\u00fckellefe iade olunur.<\/li>\n<li><strong>50 milyon TL alt\u0131 yat\u0131r\u0131mlar:<\/strong> \u0130n\u015faat i\u015fleri nedeniyle 2017, 2018 ve 2019 y\u0131llar\u0131nda y\u00fcklenilen ve 2017, 2018 ve 2019 y\u0131llar\u0131 sonuna kadar indirim yoluyla telafi edilemeyen KDV izleyen y\u0131l i\u00e7erisinde talep edilmesi halinde te\u015fvik belgesi sahibi m\u00fckellefe iade olunur.<\/li>\n<\/ul>\n<p><a href=\"http:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.3065.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunun<\/a> Ge\u00e7ici 37. Maddesi<\/p>\n<p><b><strong>Daha fazla bilgi i\u00e7in:<\/strong><\/b><\/p>\n<p><i><em>Te\u015fvik Uygulama ve Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/em><\/i><\/p>\n<p>T.C. Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131<\/p>\n<p>Tel: (312) 212 88 51<\/p>\n<p>Mesaj g\u00f6nderme: <a href=\"https:\/\/tuys.sanayi.gov.tr\/contactform.html?lang=tr\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/tuys.sanayi.gov.tr\/contactform.html?lang=tr<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>17\/01\/2019 tarihli ve 7161 say\u0131l\u0131 \u201cVergi Kanunlar\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na dair Kanun\u201d 19. Maddesi ile T.C. Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131n\u0131n y\u00fcr\u00fctt\u00fc\u011f\u00fc Yat\u0131r\u0131m Te\u015fvik Sistemi kapsam\u0131nda Te\u015fvik\u2026<\/p>","protected":false},"author":1,"featured_media":5998,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-5997","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyurular"],"_links":{"self":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/5997","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/comments?post=5997"}],"version-history":[{"count":1,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/5997\/revisions"}],"predecessor-version":[{"id":5999,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/5997\/revisions\/5999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media\/5998"}],"wp:attachment":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media?parent=5997"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/categories?post=5997"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/tags?post=5997"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}