With the proposal of the law to protect the value of the Turkish currency adopted in the parliamentary plans and the budget committee, the law on technology development zones is changed.
Accordingly, until December 31, 2028, F& -, design and support employees who work in the region, the wages associated with these tasks, which do not exceed the 40 -fold of the gross minimum wage, which is calculated from the income tax calculated from the corresponding provision of the Income Tax Act, which is reduced from the tax amount deducted from the tax amount. The part of the papers issued for wages in this area does not exceed the 40 -fold of the gross minimum wage. This provision will come into force at the beginning of the month after the regulation has been published.
After changing the law on industrial zones, the Ministry of Industry and Technology will decide to add new areas in industrial zones or to remove areas from industrial areas, and the decision is published in the official gazette.
In accordance with the Ordinance in the Special Consumption Tax Act, the Law of the Ministry of Defense, the Ministry of the Interior, the Ministry of the Interior, the Ministry of the National Defense of the National Defense, the Interior Ministry, the Ministry of the Interior and the National Defense Organization of the National Defense, the Ministry of Interior and the National Secret Service Organization, which in the list of lists in the list of lists in the list of the lists in the list in List of lists in the list contains in the list of lists.
Light commercial vehicles that do not have domestic production in order to meet the needs of the organizations associated in the Commission were also included in the provision.
Increasing the upper and lower borders of the SCT base (special consumption tax) based on these tariffs for the goods in List II of the law, to reduce them to zero, to reduce it, remain within these limits and to transport people to carry the engine cylinder volume of the motor vehicles, including the wagons and racing cars Engineer.
Some fossil fuel amounts and some hybrid cars that use fossil fuels and electric motor consumption tax for SCT base thresholds and tariffs are changed. Accordingly, the SCT rates will vary between 80 and 220 percent according to the motor cylinder volume and the electric motor output.
The SCT rate is used as 50 percent for land vehicles in the land vehicle class and no more than 3,000 500 kilograms of land vehicles.
As part of the change in the law on the change in the market law for liquid oil gases (LPG) and Rights Act, retailers can acquire LPG from any dealer in the area of LPG trade from wholesale, but are not able to sell LPG to another distributor.
Investment incentives
According to the change of the Corporate Tax Act, during the period of 10 to 10 to 60 percent of the income from the first account period in which the discount law can be used, the periods do not take into account in the periods.
The amount of the contribution to the investment in the implementation of the provision will express the amount of the systems that the state fulfilled by the taxes that are abandoned by the reduced corporate tax, and the interest rate, which is divided into the total investments made by the distribution of this amount. Provided that the investment has been completed, the contribution of the contribution to the remaining investment, with the exception of the part of the reduced corporate tax, is taken into account by determining the new evaluation rate for these years in accordance with the provisions of the Tax Procedure Act in the years after the investment has been concluded.
Taking into account the national income or socio-economic development per capita with the classification of statistical regional units, the president takes into account the provinces and districts, and these groups, investments, sectors, technology areas, F&-or design activities, industrial zones, cultural and tourism protection and investment programs that encouraged and developed zones as well as Investment programs and investment programs and investments as well as investments as well as investments and investment programs and systems and systems and systems and systems and systems and systems and systems and systems and systems and systems and systems and systems and drive zones and systems and systems and systems and systems and systems and drive zones. Be entitled to determine the ratio with over 50 percent.
As part of the investment certificate, the contribution of the contribution to the investment to be calculated in accordance with this provision exceeds 50 percent of the total investment and the amount of the contribution to the correct investment. Partly to use the contribution of the contribution by using reduced corporate tax replacement on the result of other activities of the institute until the end of the fourth account period, including the first account period in which the discount law can be exercised in order to reduce this ratio to zero. Investment expenses within the property, building, used machines, spare parts, software, patent, student and “know -how” charge for expenses separately or together to limit the expenditure rates are given to the president. In addition, the president will be authorized to increase the periods and the relationship for project -based investments in the context of the law to support the investments and the change of some laws and decrees.
This provision will come into force at the time of the publication of the law in order to be applied to the investment certificates received by the date of the publication of this Ordinance.
Liberation amounts for F&E and support staff
The provision of providing income tax in the law on the support of research, development and design activities is changed. Accordingly, the design and support staff in design projects and design centers that are supported by F&E and supports the personnel as part of the law and the specified institutions and organizations; In exchange for these studies, the income tax, which was calculated via the part, which does not exceed the 40 -folds of the gross minimum wage, 95 percent for those with doctoral students and the program areas to be supported and 95 percent for those who have a master's degree in the program areas, and 80 percent for others are exposed to the tax.
In addition, the exceptional tax for stamp tax, which has been received from the newspapers for all types of research and development and innovation activities as part of the law and the design activities, will not exceed 40 times the gross minimum wage.
With the amendment of the law to support the research infrastructure, the exception of F&E and the support of employees who work in research infrastructures, with the exception of the public staff and the exceptional quantity for the stamp tax of the papers issued in this area, the 40 -fold minimum wage will not exceed.
The provisions on exceptions for F&E and support employees will come into force at the beginning of the month after the regulation was published.
3 elements were created for the proposal
With the proposals adopted in the Commission, 3 new articles were created.
According to the change in the value for the value creation law, the Ministry of National Defense, the Interior Ministry, the Presidency of the Defense Industry and the National Secret Service Organization will be released exclusively for national defense and internal security needs as well as light commercial vehicles for this purpose, trucks, van, land vehicles and motorcycles from VAT.
According to the provision of the Ministry of Industry and Technology for the meeting of research, development, innovation and entrepreneurship, the Turkish Space Authority at the Defense Branch Fund from the Budget of the Presidency of the Space Authority within the framework of its tasks on the tasks of spatial and aviation and technology activities will be authorized by December 31, 2025.
After changing the law on the amendment to the market law and the market law for oil gas (LPG), the distributors are imposed on the administrative penalty if they cannot sell LPG to another dealer. “
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