

{"id":12759,"date":"2018-11-09T07:05:05","date_gmt":"2018-11-09T07:05:05","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=12759"},"modified":"2018-11-09T07:05:05","modified_gmt":"2018-11-09T07:05:05","slug":"yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-323","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2018\/11\/yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-karar-karar-sayisi-323\/","title":{"rendered":"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar (Karar Say\u0131s\u0131: 323)"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2018\/08\/tek-hazine-kurumlar-hesabi-kapsamina-alinacak-kamu-idareleri-ve-hesaplarin-belirlenmesi-hakkinda-karar-karar-sayisi-17\/cumhurbaskanligi-cb\/\" rel=\"attachment wp-att-12457\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-12457\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2018\/08\/cumhurbaskanligi-cb.png\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Ekli \u201cYat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na; 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Kanunun ge\u00e7ici 80 inci, 14\/5\/1964 tarihli ve 474 say\u0131l\u0131 Kanunun 2 nci, 25\/10\/1984 tarihli ve 3065 say\u0131l\u0131 Kanunun 13 \u00fcnc\u00fc ve ge\u00e7ici 30 uncu, 29\/6\/2001 tarihli ve 4706 say\u0131l\u0131 Kanunun ek 3 \u00fcnc\u00fc, 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Kanunun ek 2 nci maddeleri ile 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kanunun 32\/A maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n<p><!--more--><\/p>\n<p>09 Kas\u0131m 2018 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131:\u00a030590<\/p>\n<p><strong>Karar Say\u0131s\u0131: 323<\/strong><\/p>\n<p>Ekli \u201cYat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na; 31\/12\/1960 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2015\/01\/02\/gelir-vergisi-kanunu-gvk-193-sayili-kanun\/\">193 say\u0131l\u0131 Kanunun<\/a><\/strong> ge\u00e7ici 80 inci, 14\/5\/1964 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2000\/05\/25\/gumruk-giris-tarife-cetveli-hakkinda-kanun-474-sayili-kanun\/\">474 say\u0131l\u0131 Kanunun<\/a><\/strong> 2 nci, 25\/10\/1984 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2015\/01\/02\/katma-deger-vergisi-kanunu-3065-sayili-kanun\/\">3065 say\u0131l\u0131 Kanunun<\/a><\/strong> 13 \u00fcnc\u00fc ve ge\u00e7ici 30 uncu, 29\/6\/2001 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2001\/07\/18\/hazineye-ait-tasinmaz-mallarin-degerlendirilmesi-ve-katma-deger-vergisi-kanununda-degisiklik-yapilmasi-hakkinda-kanun-4706-sayili-kanun\/\">4706 say\u0131l\u0131 Kanunun<\/a><\/strong> ek 3 \u00fcnc\u00fc, 31\/5\/2006 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2006\/06\/16\/sosyal-sigortalar-ve-genel-saglik-sigortasi-kanunu-5510-sayili-kanun\/\">5510 say\u0131l\u0131 Kanunun<\/a><\/strong> ek 2 nci maddeleri ile 13\/6\/2006 tarihli ve <strong><a href=\"http:\/\/www.alomaliye.com\/2006\/06\/21\/kurumlar-vergisi-kanunu-5520-sayili-kanun-2\/\">5520 say\u0131l\u0131 Kanunun<\/a><\/strong> 32\/A maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n<p>8 Kas\u0131m 2018<\/p>\n<p>Recep Tayyip ERDO\u011eAN<\/p>\n<p>CUMHURBA\u015eKANI<\/p>\n<p><strong>YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KARAR<\/strong><\/p>\n<p><strong>MADDE 1-<\/strong> 15\/6\/2012 tarihli ve 2012\/3305 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan <strong><a href=\"http:\/\/www.alomaliye.com\/2012\/06\/19\/yatirimlarda-devlet-yardimlari-hakkinda-karar-bkk-20123305\/\">Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n<\/a><\/strong> 24 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n ikinci c\u00fcmlesi y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015f ve maddeye a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n<p>\u201c(10) Genel te\u015fvik uygulamalar\u0131 kapsam\u0131nda d\u00fczenlenen elektrik enerjisi \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlar\u0131n tamamlama vizesi, firman\u0131n te\u015fvik belgesine konu yat\u0131r\u0131ma ili\u015fkin ilgili kurum taraf\u0131ndan d\u00fczenlenen ge\u00e7ici kabul belgesinin tasdikli sureti ile asgari sabit yat\u0131r\u0131m tutar\u0131n\u0131n sa\u011fland\u0131\u011f\u0131na ili\u015fkin tebli\u011fle belirlenen yeminli mali m\u00fc\u015favir raporunu Bakanl\u0131\u011fa ibraz etmesi halinde yap\u0131lm\u0131\u015f say\u0131l\u0131r. Bu \u015fekilde tamamlama vizesi yap\u0131lan te\u015fvik belgeleri kapsam\u0131nda temin edilen makine ve te\u00e7hizat\u0131n sat\u0131\u015f\u0131 serbest olup, Bakanl\u0131k\u00e7a ilave herhangi bir i\u015flem yap\u0131lmaz. Bu h\u00fck\u00fcm kapsam\u0131nda i\u015flem yap\u0131lan te\u015fvik belgesinin k\u0131smen veya tamamen iptalini gerektirecek bir durumun ortaya \u00e7\u0131kmas\u0131 veya tespiti halinde 28 inci madde h\u00fck\u00fcmleri \u00e7er\u00e7evesinde i\u015flem yap\u0131l\u0131r. Bu h\u00fck\u00fcm daha \u00f6nceki kararlara istinaden d\u00fczenlenen te\u015fvik belgelerine de uygulan\u0131r.\u201d<\/p>\n<p><strong>MADDE 2<\/strong>\u2013 Ayn\u0131 Karara a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n<p>\u201cGE\u00c7\u0130C\u0130 MADDE 12- (1) Bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten \u00f6nce d\u00fczenlenmi\u015f ve ek s\u00fcre almam\u0131\u015f te\u015fvik belgelerinin s\u00fcresi 24 \u00fcnc\u00fc maddenin ikinci f\u0131kras\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde herhangi bir i\u015flem yap\u0131lmaks\u0131z\u0131n te\u015fvik belgesinde kay\u0131tl\u0131 orijinal s\u00fcrenin yar\u0131s\u0131 kadar uzat\u0131lm\u0131\u015f say\u0131l\u0131r.\u201d<\/p>\n<p><strong>MADDE 3<\/strong>\u2013 Bu Karar\u0131n;<\/p>\n<p>a) 1 inci maddesi ile Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n 24 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yap\u0131lan de\u011fi\u015fiklik 5\/10\/2016 tarihinden itibaren ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde,<\/p>\n<p>b) 1 inci maddesi ile Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n 24 \u00fcnc\u00fc maddesine eklenen f\u0131kra ve di\u011fer maddeleri yay\u0131m\u0131 tarihinde<\/p>\n<p>y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 4<\/strong>\u2013 Bu Karar h\u00fck\u00fcmlerini Sanayi ve Teknoloji Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"4\" width=\"451\"><strong>Bakanlar Kurulu Karar\u0131n\u0131n Yay\u0131mland\u0131\u011f\u0131 Resmi Gazetenin<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"247\"><strong>Tarihi<\/strong><\/td>\n<td width=\"84\">\n<p><strong>Say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<td width=\"121\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"247\">19\/6\/2012<\/td>\n<td width=\"84\">28328<\/td>\n<td width=\"121\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\" width=\"451\">\n<p><strong>Bakanlar Kurulu Karar\u0131nda De\u011fi\u015fiklik Yapan D\u00fczenlemelerin<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"247\"><strong>Karar Tarihi Karar Say\u0131s\u0131<\/strong><\/td>\n<td colspan=\"2\" width=\"205\">\n<p><strong>Yay\u0131mland\u0131\u011f\u0131 Resmi Gazetelerin<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"122\"><strong>Tarihi<\/strong><\/td>\n<td width=\"125\"><strong>Say\u0131s\u0131<\/strong><\/td>\n<td width=\"84\"><strong>Tarihi<\/strong><\/td>\n<td width=\"121\"><strong>Say\u0131s\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"122\">2\/10\/2012<\/td>\n<td width=\"125\">2012\/3802<\/td>\n<td width=\"84\">13\/10\/2012<\/td>\n<td width=\"121\">28440<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">28\/1\/2013<\/td>\n<td width=\"125\">2013\/4288<\/td>\n<td width=\"84\">15\/2\/2013<\/td>\n<td width=\"121\">28560<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">27\/5\/2013<\/td>\n<td width=\"125\">2013\/4763<\/td>\n<td width=\"84\">30\/5\/2013<\/td>\n<td width=\"121\">28662<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">27\/1\/2014<\/td>\n<td width=\"125\">2014\/6058<\/td>\n<td width=\"84\">9\/5\/2014<\/td>\n<td width=\"121\">28995<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">30\/6\/2014<\/td>\n<td width=\"125\">2014\/6588<\/td>\n<td width=\"84\">6\/8\/2014<\/td>\n<td width=\"121\">29080<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">15\/12\/2014<\/td>\n<td width=\"125\">2014\/7273<\/td>\n<td width=\"84\">5\/3\/2015<\/td>\n<td width=\"121\">29286<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">16\/3\/2015<\/td>\n<td width=\"125\">2015\/7496<\/td>\n<td width=\"84\">8\/4\/2015<\/td>\n<td width=\"121\">29320<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">20\/8\/2015<\/td>\n<td width=\"125\">2015\/8050<\/td>\n<td width=\"84\">27\/8\/2015<\/td>\n<td width=\"121\">29458<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">9\/11\/2015<\/td>\n<td width=\"125\">2015\/8216<\/td>\n<td width=\"84\">19\/11\/2015<\/td>\n<td width=\"121\">29537<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">29\/2\/2016<\/td>\n<td width=\"125\">2016\/8715<\/td>\n<td width=\"84\">8\/4\/2016<\/td>\n<td width=\"121\">29678<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">7\/9\/2016<\/td>\n<td width=\"125\">2016\/9139<\/td>\n<td width=\"84\">5\/10\/2016<\/td>\n<td width=\"121\">29848<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">13\/2\/2017<\/td>\n<td width=\"125\">2017\/9917<\/td>\n<td width=\"84\">22\/2\/2017<\/td>\n<td width=\"121\">29987<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">24\/4\/2017<\/td>\n<td width=\"125\">2017\/10111<\/td>\n<td width=\"84\">3\/5\/2017<\/td>\n<td width=\"121\">30055<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">17\/7\/2017<\/td>\n<td width=\"125\">2017\/10585<\/td>\n<td width=\"84\">17\/8\/2017<\/td>\n<td width=\"121\">30157<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">25\/12\/2017<\/td>\n<td width=\"125\">2017\/11175<\/td>\n<td width=\"84\">30\/12\/2017<\/td>\n<td width=\"121\">30286 (3 .M\u00fckerrer)<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">16\/10\/2017<\/td>\n<td width=\"125\">2017\/11133<\/td>\n<td width=\"84\">20\/01\/2018<\/td>\n<td width=\"121\">30307<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">17\/1\/2018<\/td>\n<td width=\"125\">2018\/11297<\/td>\n<td width=\"84\">22\/2\/2018<\/td>\n<td width=\"121\">30340<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">9\/4\/2018<\/td>\n<td width=\"125\">2018\/11651<\/td>\n<td width=\"84\">28\/4\/2018<\/td>\n<td width=\"121\">30405<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">14\/5\/2018<\/td>\n<td width=\"125\">2018\/11816<\/td>\n<td width=\"84\">22\/6\/2018<\/td>\n<td width=\"121\">30456<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">4\/6\/2018<\/td>\n<td width=\"125\">2018\/11930<\/td>\n<td width=\"84\">22\/6\/2018<\/td>\n<td width=\"121\">30456<\/td>\n<\/tr>\n<tr>\n<td width=\"122\">13\/9\/2018<\/td>\n<td width=\"125\">91<\/td>\n<td width=\"84\">14\/9\/2018<\/td>\n<td width=\"121\">30535<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Ekli \u201cYat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na; 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Kanunun ge\u00e7ici 80 inci, 14\/5\/1964 tarihli ve 474 say\u0131l\u0131 Kanunun 2 nci, 25\/10\/1984 tarihli ve 3065 say\u0131l\u0131 Kanunun 13 \u00fcnc\u00fc ve ge\u00e7ici 30 uncu, 29\/6\/2001 tarihli ve 4706 say\u0131l\u0131 Kanunun ek 3 \u00fcnc\u00fc, 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-12759","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12759","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=12759"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12759\/revisions"}],"predecessor-version":[{"id":12760,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/12759\/revisions\/12760"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=12759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=12759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=12759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}