{"id":3267,"date":"2016-04-26T12:46:06","date_gmt":"2016-04-26T09:46:06","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3267"},"modified":"2016-04-26T12:46:06","modified_gmt":"2016-04-26T09:46:06","slug":"3218-sayili-serbest-bolgeler-kanunu-genel-tebligi-seri-no-1nde-degisiklik-yapilmasina-dair-teblig-seri-no-3","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3267","title":{"rendered":"3218 SAYILI SERBEST B\u00d6LGELER KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 3)"},"content":{"rendered":"\n\n\n
\n\n\n\n\n\n
26 Nisan 2016 SALI<\/td>\nResm\u00ee Gazete<\/strong><\/td>\nSay\u0131 : 29695<\/td>\n<\/tr>\n
TEBL\u0130\u011e<\/strong><\/td>\n<\/tr>\n
Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

3218 SAYILI SERBEST B\u00d6LGELER KANUNU GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R<\/p>\n

TEBL\u0130\u011e (SER\u0130 NO: 3)<\/p>\n

MADDE 1 \u2013<\/strong> 12\/3\/2009 tarihli ve 27167 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 3218 Say\u0131l\u0131 Serbest B\u00f6lgeler Kanunu Genel Tebli\u011fi (Seri No: 1)\u2019nin \u201c3.6. Yaz\u0131l\u0131m Faaliyetleri\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fc a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c3.6. Yaz\u0131l\u0131m Faaliyetleri<\/strong><\/p>\n

Tebli\u011fin bu b\u00f6l\u00fcm\u00fcnde ge\u00e7en;<\/p>\n

– Elektronik transfer y\u00f6ntemi: Yaz\u0131l\u0131m\u0131n internet \u00fczerinden elektronik ortamda g\u00f6nderilmesini,<\/p>\n

– Yaz\u0131l\u0131m: Bir bilgisayar, ileti\u015fim cihaz\u0131 veya bilgi teknolojilerine dayal\u0131 bir di\u011fer cihaz\u0131n \u00e7al\u0131\u015fmas\u0131n\u0131 ve kendisine verilen verilerle ilgili gereken i\u015flemleri yapmas\u0131n\u0131 sa\u011flayan komutlar dizisinin veya programlar\u0131n ve bunlar\u0131n kod listesini, i\u015fletim ve kullan\u0131m k\u0131lavuzlar\u0131n\u0131 da i\u00e7eren belgelerin ve hizmetlerin t\u00fcm\u00fcn\u00fc,<\/p>\n

– Yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri: \u0130kametg\u00e2h\u0131, i\u015fyeri, kanun\u00ee ve i\u015f merkezi yurt d\u0131\u015f\u0131nda olan al\u0131c\u0131lar ile yurt i\u00e7inde bulunan bir firman\u0131n yurt d\u0131\u015f\u0131nda kendi ad\u0131na m\u00fcstakilen faaliyet g\u00f6steren \u015fubelerini,<\/p>\n

ifade eder.<\/p>\n

Yaz\u0131l\u0131m tan\u0131m\u0131na uygun bir program\u0131n ticari ama\u00e7la haz\u0131rlanmas\u0131 ve elektronik transfer y\u00f6ntemiyle ihra\u00e7 edilmesi halinde, bu yaz\u0131l\u0131m faaliyeti kapsam\u0131nda serbest b\u00f6lgede fiilen istihdam edilen personele \u00f6denen \u00fccretler 3218 say\u0131l\u0131 Kanunda belirtilen \u015fartlar\u0131 ta\u015f\u0131mas\u0131 ko\u015fuluyla gelir vergisinden istisna edilecektir.<\/p>\n

Yaz\u0131l\u0131m faaliyetinin istisna kapsam\u0131nda de\u011ferlendirilebilmesi i\u00e7in;<\/p>\n

– S\u00f6z konusu faaliyetin m\u00fcnhas\u0131ran ve fiilen serbest b\u00f6lgede yap\u0131lmas\u0131,<\/p>\n

– \u0130\u015fyeri altyap\u0131s\u0131n\u0131n ve teknik donan\u0131m\u0131n\u0131n bu faaliyetin yap\u0131lmas\u0131na m\u00fcsait olmas\u0131,<\/p>\n

– Yaz\u0131l\u0131m\u0131n yurt d\u0131\u015f\u0131ndaki bir m\u00fc\u015fteri i\u00e7in yap\u0131lm\u0131\u015f olmas\u0131,<\/p>\n

– Yaz\u0131l\u0131mdan yurt d\u0131\u015f\u0131nda faydalan\u0131lmas\u0131,<\/p>\n

– Faturan\u0131n yurt d\u0131\u015f\u0131ndaki m\u00fc\u015fteri ad\u0131na d\u00fczenlenmesi,<\/p>\n

– D\u00f6vizin T\u00fcrkiye’ye getirildi\u011finin tevsik edilmesi (\u00f6deme belgesi, banka dekontu vb.),<\/p>\n

– \u00dcr\u00fcn\u00fcn, g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f beyannamesi (g\u00fcmr\u00fck \u00e7\u0131k\u0131\u015f beyannamesi d\u00fczenlenmesinin zorunlu olmad\u0131\u011f\u0131 durumlarda, ilgili mevzuata g\u00f6re d\u00fczenlenen serbest b\u00f6lge i\u015flem formu) ve YMM faaliyet raporu ile fiili ihracat\u0131n\u0131n ger\u00e7ekle\u015fti\u011finin tevsik edilmesi,<\/p>\n

gerekir.<\/p>\n

Ancak, uygulamada a\u015fa\u011f\u0131daki faaliyetler istisna kapsam\u0131nda de\u011ferlendirilmeyecektir:<\/p>\n

– Bilimsel ve\/veya teknolojik ilerlemeler veya teknolojik belirsizliklerin \u00e7\u00f6z\u00fclmesini i\u00e7ermeyen ola\u011fan ve tekrarlanan faaliyetler,<\/p>\n

– Programlama dilleri ile i\u015fletim sistemleri hari\u00e7 olmak \u00fczere internet sitelerinin ve benzerlerinin haz\u0131rlanmas\u0131na yard\u0131mc\u0131 mevcut yaz\u0131l\u0131mlar\u0131n kullan\u0131lmas\u0131 suretiyle yap\u0131lan yaz\u0131l\u0131m geli\u015ftirme faaliyetleri,<\/p>\n

– B\u00f6lgede faaliyette bulunan m\u00fckelleflerin, b\u00f6lge d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirdikleri yaz\u0131l\u0131m faaliyetleri,<\/p>\n

– T\u00fcrkiye\u2019ye sat\u0131\u015f\u0131 yap\u0131lan yaz\u0131l\u0131m programlar\u0131.\u201d<\/p>\n

MADDE 2 \u2013<\/strong> Bu Tebli\u011f h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n

\u00a0<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

26 Nisan 2016 SALI Resm\u00ee Gazete Say\u0131 : 29695 TEBL\u0130\u011e Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: 3218 SAYILI SERBEST B\u00d6LGELER KANUNU GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 1)\u2019NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SER\u0130 NO: 3) MADDE 1 \u2013 12\/3\/2009 tarihli ve 27167 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 3218 Say\u0131l\u0131 Serbest B\u00f6lgeler Kanunu Genel Tebli\u011fi (Seri No: 1)\u2019nin \u201c3.6. Yaz\u0131l\u0131m […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3267","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3267"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3267"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3267\/revisions"}],"predecessor-version":[{"id":3268,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3267\/revisions\/3268"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}