{"id":3429,"date":"2022-07-27T14:17:53","date_gmt":"2022-07-27T11:17:53","guid":{"rendered":"https:\/\/www.mehmetkocak.com\/?p=3429"},"modified":"2022-07-27T14:17:53","modified_gmt":"2022-07-27T11:17:53","slug":"sirkuler-2022-40-ar-ge-ve-tasarim-merkezleri","status":"publish","type":"post","link":"https:\/\/www.mehmetkocak.com\/2022\/07\/yayinlarimiz\/sirkuler\/sirkuler-2022-40-ar-ge-ve-tasarim-merkezleri\/","title":{"rendered":"Sirk\u00fcler 2022\/40 Ar-Ge ve Tasar\u0131m Merkezleri&#8230;"},"content":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_column_text]<\/p>\n<h2 style=\"text-align: center;\"><strong>S\u0130RK\u00dcLER 2022\/40<\/strong><\/h2>\n<h3 style=\"text-align: center;\"><span style=\"color: #da5f15;\"><strong>6183\/48. MADDEYE G\u00d6RE TEC\u0130L VE TAKS\u0130TLEND\u0130R\u0130LEN AMME ALACAKLARINA UYGULANAN TEC\u0130L FA\u0130Z\u0130 ORANINDA YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130K<br \/>\n<\/strong><\/span><\/h3>\n<p>De\u011ferli \u0130nsan Kaynaklar\u0131 Y\u00f6neticileri ve Profesyonelleri,<\/p>\n<p>Ar-Ge ve tasar\u0131m merkezleri ile teknoloji geli\u015ftirme b\u00f6lgelerinde \u00e7al\u0131\u015fan personelden dolay\u0131 gelir vergisi stopaj te\u015fvikinden yararlan\u0131lmas\u0131na ili\u015fkin usul ve esaslar 27\/5\/2022 tarihli Resmi Gazete\u2019de yay\u0131mlanan 9 Seri No\u2019lu 5746 Say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme Ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun Genel Tebli\u011fi\u2019nde a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n<p>Bu sirk\u00fclerimizde uygulaman\u0131n genel esaslar\u0131 ve detaylar\u0131, Genel Tebli\u011f (Seri No:9) h\u00fck\u00fcmlerine g\u00f6re a\u00e7\u0131klanm\u0131\u015ft\u0131r ve bilgilerinize sunulmu\u015ftur.<\/p>\n<p>Ancak 2022\/9 say\u0131l\u0131 Tebli\u011fde a\u00e7\u0131klanan hususlar gelir vergisi stopaj te\u015fvikinden yararlan\u0131lmas\u0131na ili\u015fkin usul ve esaslar\u0131 kapsad\u0131\u011f\u0131ndan sigorta prim deste\u011fiyle ilgili SGK taraf\u0131ndan yap\u0131lacak a\u00e7\u0131klama sonras\u0131nda ayr\u0131ca sirk\u00fcler yay\u0131nlanacakt\u0131r.<strong style=\"color: #da5f15; text-align: justify;\"><a style=\"color: #da5f15;\" href=\"https:\/\/www.mehmetkocak.com\/abonelik-formu\/\">(Bu yaz\u0131n\u0131n tamam\u0131n\u0131 okumak ve Yay\u0131nlar\u0131m\u0131z&#8217;a abone olmak i\u00e7in t\u0131klay\u0131n\u0131z.)<\/a><\/strong>[\/vc_column_text][\/vc_column][vc_column width=&#8221;1\/6&#8243;][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=&#8221;1\/6&#8243;][\/vc_column][vc_column width=&#8221;2\/3&#8243;][vc_column_text] S\u0130RK\u00dcLER 2022\/40 6183\/48. MADDEYE G\u00d6RE TEC\u0130L VE TAKS\u0130TLEND\u0130R\u0130LEN AMME ALACAKLARINA UYGULANAN TEC\u0130L FA\u0130Z\u0130 ORANINDA YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130K De\u011ferli \u0130nsan Kaynaklar\u0131 Y\u00f6neticileri ve Profesyonelleri, Ar-Ge ve tasar\u0131m merkezleri ile teknoloji geli\u015ftirme b\u00f6lgelerinde \u00e7al\u0131\u015fan personelden dolay\u0131 gelir vergisi stopaj te\u015fvikinden yararlan\u0131lmas\u0131na ili\u015fkin usul ve esaslar 27\/5\/2022 tarihli Resmi Gazete\u2019de yay\u0131mlanan 9 Seri No\u2019lu 5746 Say\u0131l\u0131&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[23],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sirk\u00fcler 2022\/40 Ar-Ge ve Tasar\u0131m Merkezleri... - Mehmet Ko\u00e7ak<\/title>\n<meta name=\"description\" content=\"Ar-Ge ve tasar\u0131m merkezleri ile teknoloji geli\u015ftirme b\u00f6lgelerinde \u00e7al\u0131\u015fan personelden dolay\u0131 gelir vergisi stopaj te\u015fvikinden...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mehmetkocak.com\/2022\/07\/yayinlarimiz\/sirkuler\/sirkuler-2022-40-ar-ge-ve-tasarim-merkezleri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sirk\u00fcler 2022\/40 Ar-Ge ve Tasar\u0131m Merkezleri... - Mehmet Ko\u00e7ak\" \/>\n<meta property=\"og:description\" content=\"Ar-Ge ve tasar\u0131m merkezleri ile teknoloji geli\u015ftirme b\u00f6lgelerinde \u00e7al\u0131\u015fan personelden dolay\u0131 gelir vergisi stopaj te\u015fvikinden...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mehmetkocak.com\/2022\/07\/yayinlarimiz\/sirkuler\/sirkuler-2022-40-ar-ge-ve-tasarim-merkezleri\/\" \/>\n<meta property=\"og:site_name\" content=\"Mehmet Ko\u00e7ak\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-27T11:17:53+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mehmetkocak.com\/#website\",\"url\":\"https:\/\/www.mehmetkocak.com\/\",\"name\":\"Mehmet Ko\\u00e7ak\",\"description\":\"E\\u011fitim &amp; 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