YATIRIMLARDA DEVLET YARDIMLARI, ARGE, K\u00dcLT\u00dcR YATIRIM TE\u015eV\u0130KLER\u0130NDE GER\u0130YE Y\u00d6NEL\u0130K YARARLANMA<\/strong><\/span><\/h3>\n(Sosyal G\u00fcvenlik Kurumu\u2019nun 2021\/16 Say\u0131l\u0131 Genelgesi)<\/p>\n
Geriye y\u00f6nelik te\u015fviklerden yararlanma imkan\u0131n\u0131n 1\/5\/2021 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte 2021\/May\u0131s ay\u0131\/d\u00f6nemi ve sonras\u0131na ili\u015fkin olmak \u00fczere;<\/p>\n
\u2022 5510 say\u0131l\u0131 Kanun ve di\u011fer Kanunlarda yer alan prim te\u015fviki, destek ve indirimlerinden yararlan\u0131labilece\u011fi halde yararlan\u0131lmayan aylar\/d\u00f6nemler i\u00e7in geriye y\u00f6nelik prim te\u015fviki, destek ve indirimlerden yararlan\u0131lmas\u0131,<\/p>\n
\u2022 Yararlan\u0131lm\u0131\u015f olan prim te\u015fvik, destek ve indirimin ba\u015fka bir prim te\u015fviki, destek ve indirim ile de\u011fi\u015ftirilmesi,<\/p>\n
M\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n
Bunun haricinde Ekonomi Bakanl\u0131\u011f\u0131nca verilen te\u015fviklerden yararlanmada ek bilgi ve belgelere g\u00f6re i\u015flem tesis edilebilmektedir.<\/p>\n
\u015e\u00f6yle ki;<\/p>\n
\u2022 Ekonomi Bakanl\u0131\u011f\u0131nca d\u00fczenlenen te\u015fvik belgelerine istinaden SGK intikal ettirilen bilgilerin sisteme kodlanmas\u0131n\u0131n ard\u0131ndan ilgili sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce\/sosyal g\u00fcvenlik merkezince i\u015fverenlere te\u015fvikten yararlan\u0131lmas\u0131na ili\u015fkin bilgilerin resmi bir yaz\u0131 ile bildirilmesi,<\/p>\n
\u2022 Ekonomi Bakanl\u0131\u011f\u0131nca yat\u0131r\u0131m te\u015fvik belgesi verilen bir i\u015fyerine birden fazla yat\u0131r\u0131m te\u015fvik belgesinin verildi\u011fi durumlarda her bir te\u015fvik belgesi i\u00e7in ayr\u0131 bir i\u015fyeri dosyas\u0131n\u0131n tescil edilmesi,<\/p>\n
\u2022 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararlar kapsam\u0131nda desteklenen tersanelerin gemi in\u015fa yat\u0131r\u0131mlar\u0131nda, te\u015fvikten yararlan\u0131lacak her bir gemi i\u00e7in ayr\u0131 bir i\u015fyeri dosyas\u0131n\u0131n tescil edilmesi,<\/p>\n
\u2022 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun kapsam\u0131nda sigorta prim te\u015fvikinden yararlanacak i\u015fverenlerce, te\u015fvikten yararlanmaya hak kazan\u0131ld\u0131\u011f\u0131na ili\u015fkin ilgili kurum, kurulu\u015f, vak\u0131f veya denetimle g\u00f6revli \u015firketlerden al\u0131nan belgeler ile SGK\u2019n\u0131n ilgili sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcne\/sosyal g\u00fcvenlik merkezine yaz\u0131l\u0131 olarak m\u00fcracaat edilmesi,<\/p>\n
\u2022 5225 say\u0131l\u0131 K\u00fclt\u00fcr Yat\u0131r\u0131mlar\u0131 ve Giri\u015fimlerini Te\u015fvik Kanunu kapsam\u0131nda sigorta primi te\u015fvikinden yararlanacak i\u015fverenlerce \u2018K\u00fclt\u00fcr Yat\u0131r\u0131m Belgesi\u2019 veya \u2018K\u00fclt\u00fcr Giri\u015fim Belgesi\u2019 ile kurumlar vergisi m\u00fckellefi olduklar\u0131na ili\u015fkin ilgili vergi dairesinden al\u0131nan belgelerin sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcne\/sosyal g\u00fcvenlik merkezine dilek\u00e7e ekinde ibraz edilmesi,
\ngerekmektedir.<\/p>\n
Yukar\u0131da bahsi ge\u00e7en kanunlar kapsam\u0131nda s\u00f6z konusu te\u015fvik belgelerine istinaden aksamalar ya\u015fanabilmektedir.
\nBu aksamalar i\u00e7erisinde i\u015fyeri tescil i\u015fleminin yap\u0131lamamas\u0131 veya ge\u00e7 yap\u0131lmas\u0131, i\u015fverenlerce ibraz edilen belgelerin ilgili sosyal g\u00fcvenlik il m\u00fcd\u00fcrl\u00fc\u011f\u00fcnce\/sosyal g\u00fcvenlik merkezince uygun g\u00f6r\u00fclmesine ra\u011fmen sisteme tan\u0131mlama i\u015fleminin yap\u0131lamamas\u0131 veya ge\u00e7 yap\u0131lmas\u0131, ilgili Bakanl\u0131k\u00e7a g\u00f6nderilen bilgilerin i\u015fverenlere hi\u00e7 bildirilmemi\u015f veya ge\u00e7 bildirilmi\u015f olmas\u0131yla kar\u015f\u0131la\u015f\u0131lmaktad\u0131r.<\/p>\n
Bu aksama sebepleri nedeniyle i\u015fverenlerce, ba\u015fka bir prim te\u015fvikinden yararlanmak \u00fczere ilgili kanun numaralar\u0131ndan verilen muhtasar ve prim hizmet beyannameleri yerine ilgisine g\u00f6re 25510\/16322\/26322\/05746\/15746\/25225\/55225 kanun numaralar\u0131ndan d\u00fczenlenen muhtasar ve prim hizmet beyannamelerinin i\u015fleme al\u0131nmas\u0131na y\u00f6nelik talepte bulunulmas\u0131 halinde, i\u015fverenin iradesi d\u0131\u015f\u0131nda olu\u015fan bu durumlar nedeniyle ilgili kanunlar gere\u011fi geriye y\u00f6nelik yararlanma talepleri i\u015fleme al\u0131nacakt\u0131r.(Bu yaz\u0131n\u0131n tamam\u0131n\u0131 okumak ve Yay\u0131nlar\u0131m\u0131z’a abone olmak i\u00e7in t\u0131klay\u0131n\u0131z.)<\/a><\/strong><\/p>\n[\/vc_column_text][\/vc_column][vc_column width=”1\/6″][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column width=”1\/6″][\/vc_column][vc_column width=”2\/3″][vc_column_text] DUYURU 2021\/101 YATIRIMLARDA DEVLET YARDIMLARI, ARGE, K\u00dcLT\u00dcR YATIRIM TE\u015eV\u0130KLER\u0130NDE GER\u0130YE Y\u00d6NEL\u0130K YARARLANMA (Sosyal G\u00fcvenlik Kurumu\u2019nun 2021\/16 Say\u0131l\u0131 Genelgesi) Geriye y\u00f6nelik te\u015fviklerden yararlanma imkan\u0131n\u0131n 1\/5\/2021 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte 2021\/May\u0131s ay\u0131\/d\u00f6nemi ve sonras\u0131na ili\u015fkin olmak \u00fczere; \u2022 5510 say\u0131l\u0131 Kanun ve di\u011fer Kanunlarda yer alan prim te\u015fviki, destek ve indirimlerinden yararlan\u0131labilece\u011fi halde…<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\n
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