{"id":3398,"date":"2016-11-29T09:34:11","date_gmt":"2016-11-29T07:34:11","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3398"},"modified":"2016-11-29T09:34:11","modified_gmt":"2016-11-29T07:34:11","slug":"20169495-yatirimlara-proje-bazli-devlet-yardimi-verilmesine-iliskin-karar-26-11-2016","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3398","title":{"rendered":"2016\/9495 Yat\u0131r\u0131mlara Proje Bazl\u0131 Devlet Yard\u0131m\u0131 Verilmesine \u0130li\u015fkin Karar – 26.11.2016"},"content":{"rendered":"

2016\/9495 Yat\u0131r\u0131mlara Proje Bazl\u0131 Devlet Yard\u0131m\u0131 Verilmesine \u0130li\u015fkin Karar – 26.11.2016<\/strong><\/p>\n

26 Kas\u0131m 2016 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a029900<\/p>\n

Karar Say\u0131s\u0131 : 2016\/9495<\/strong><\/p>\n

Ekli \u201cYat\u0131r\u0131mlara Proje Bazl\u0131 Devlet Yard\u0131m\u0131 Verilmesine \u0130li\u015fkin Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Ekonomi Bakanl\u0131\u011f\u0131n\u0131n 26\/9\/2016 tarihli ve 103320 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 31\/12\/1960 tarihli ve\u00a0193 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a0ge\u00e7ici 80 inci, 14\/5\/1964 tarihli ve\u00a0474 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a02 nci, 25\/10\/1984 tarihli ve\u00a03065 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a013 \u00fcnc\u00fc ve ge\u00e7ici 30 uncu, 29\/6\/2001 tarihli ve\u00a04706 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a0ek 3 \u00fcnc\u00fc, 31\/5\/2006 tarihli ve\u00a05510 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a0ek 2 nci, 3\/6\/2011 tarihli ve\u00a0637 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin<\/a><\/strong>11 inci, 20\/8\/2016 tarihli ve\u00a06745 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a080 inci maddeleri ile 13\/6\/2006 tarihli ve\u00a05520 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a032\/A maddesine g\u00f6re. Bakanlar Kurulu\u2019nca 17\/10\/2016 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Recep Tayyip ERDO\u011eAN<\/p>\n

CUMHURBA\u015eKANI<\/p>\n

Ama\u00e7 ve kapsam<\/strong><\/p>\n

MADDE 1- (1) Bu Karar\u0131n amac\u0131, kalk\u0131nma planlan ve y\u0131ll\u0131k programlarda \u00f6ng\u00f6r\u00fclen hedefler do\u011frultusunda \u00fclkemizin mevcut durumda veya gelecekte ortaya \u00e7\u0131kabilecek kritik ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131layacak, arz g\u00fcvenli\u011fini sa\u011flayacak, d\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131m azaltacak, teknolojik d\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fc ger\u00e7ekle\u015ftirecek, yenilik\u00e7i, Ar-Ge yo\u011fun ve y\u00fcksek katma de\u011ferli yat\u0131r\u0131mlar\u0131n proje bazl\u0131 olarak desteklenmesine ili\u015fkin usul ve esaslar\u0131n belirlenmesidir.<\/p>\n

Tan\u0131mlar<\/strong><\/p>\n

MADDE 2- (1) Bu Karar\u0131n uygulanmas\u0131nda;<\/p>\n

a) Arac\u0131 kurum: Faiz deste\u011fini uygulayacak kamu bankalar\u0131 d\u00e2hil olmak \u00fczere bankalar\u0131, finansal kiralama \u015firketlerini, kat\u0131l\u0131m bankalar\u0131n\u0131 ve f\u0131nans kurulu\u015flar\u0131n\u0131,<\/p>\n

b) Bakan: Ekonomi Bakan\u0131n\u0131,<\/p>\n

c) Bakanl\u0131k: Ekonomi Bakanl\u0131\u011f\u0131n\u0131,<\/p>\n

\u00e7) Destek Karar\u0131: Yat\u0131r\u0131m\u0131n konusu, kapasitesi, tutar\u0131 ve s\u00fcresi gibi yat\u0131r\u0131m\u0131n karakteristik de\u011ferlerini, yat\u0131r\u0131mc\u0131n\u0131n taahh\u00fctlerini, yat\u0131r\u0131m i\u00e7in sa\u011flanacak destekleri, desteklerin uygulamas\u0131ndan sorumlu kurumlan ve desteklere ili\u015fkin oran, s\u00fcre ve miktarlar ile yat\u0131r\u0131m i\u00e7in \u00f6ng\u00f6r\u00fclen \u00f6zel \u015fartlan ihtiva edecek \u015fekilde her bir proje i\u00e7in alman Bakanlar Kumlu Karar\u0131n\u0131,<\/p>\n

d) Genel M\u00fcd\u00fcrl\u00fck: Ekonomi Bakanl\u0131\u011f\u0131 Te\u015fvik Uygulama ve Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fc,<\/p>\n

e) \u0130\u015fletme d\u00f6nemi: Yat\u0131r\u0131m tamamlama vizesinin yap\u0131ld\u0131\u011f\u0131 tarihten sonraki d\u00f6nemi,<\/p>\n

f) Nitelikli personel: Destek Karar\u0131 konusu yat\u0131r\u0131m\u0131n i\u015fletme d\u00f6neminde istihdam edilen, yat\u0131r\u0131m\u0131n taahh\u00fct edilen sonu\u00e7lar\u0131 sa\u011flamas\u0131 i\u00e7in gerekli nitelikleri ta\u015f\u0131yan, sekt\u00f6r\u00fcnde \u00f6zel bilgi, birikim ve tecr\u00fcbe sahibi, yat\u0131r\u0131mc\u0131 taraf\u0131ndan \u00fccret kar\u015f\u0131l\u0131\u011f\u0131 istihdam edilen yurt i\u00e7i veya yurt d\u0131\u015f\u0131ndan temin edilecek anahtar personeli,<\/p>\n

g) Sabit yat\u0131r\u0131m tutan: Arazi-arsa, bina-in\u015faat, makine ve te\u00e7hizat ile di\u011fer yat\u0131r\u0131m harcamas\u0131 kalemlerinin toplam\u0131n\u0131,<\/p>\n

\u011f) Yat\u0131r\u0131m te\u015fvik belgesi: Bakanlar Kurulu Karan ile proje bazl\u0131 desteklenmesine karar verilen yat\u0131r\u0131m projesine ili\u015fkin yat\u0131r\u0131m karakteristiklerinin, \u015fartlar\u0131n\u0131n, s\u00fcrelerinin ve \u00f6ng\u00f6r\u00fclen devlet desteklerinin kay\u0131tl\u0131 oldu\u011fu belgeyi,<\/p>\n

h) Yat\u0131r\u0131m d\u00f6nemi: Destek Karar\u0131 tarihinden ba\u015flamak \u00fczere yat\u0131r\u0131m s\u00fcresinin sonuna veya i\u015fletme d\u00f6neminin ba\u015flang\u0131c\u0131na kadar ge\u00e7en s\u00fcreyi,<\/p>\n

ifade eder.<\/p>\n

Destekler<\/strong><\/p>\n

MADDE 3- (1) Bu Karar kapsam\u0131nda proje bazl\u0131 olarak desteklenmesi uygun bulunan yat\u0131r\u0131mlara, a\u015fa\u011f\u0131dakilerden uygun g\u00f6r\u00fclen destek veya destekler sa\u011flanabilir.<\/p>\n

a) G\u00fcmr\u00fck vergisi muafiyeti<\/p>\n

b) KDV istisnas\u0131<\/p>\n

c) KDV iadesi<\/p>\n

\u00e7) Vergi indirimi veya istisnas\u0131<\/p>\n

d) Sigorta primi i\u015fveren hissesi deste\u011fi<\/p>\n

e) Gelir vergisi stopaj\u0131 deste\u011fi<\/p>\n

f) Nitelikli personel deste\u011fi<\/p>\n

g) Faiz deste\u011fi veya hibe deste\u011fi<\/p>\n

\u011f) Sermaye katk\u0131s\u0131<\/p>\n

h) Enerji deste\u011fi<\/p>\n

\u0131) Kamu al\u0131m garantisi<\/p>\n

i) Yat\u0131r\u0131m yeri tahsisi<\/p>\n

j) Altyap\u0131 deste\u011fi<\/p>\n

k) Kanunlarla getirilen izin, tahsis, ruhsat, lisans ve tesciller ile di\u011fer k\u0131s\u0131tlay\u0131c\u0131 h\u00fck\u00fcmler i\u00e7in istisna getirilmesi veya yasal ve idari s\u00fcre\u00e7lerde kolayla\u015ft\u0131r\u0131c\u0131 d\u00fczenleme yap\u0131lmas\u0131.<\/p>\n

M\u00fcracaat ve m\u00fcracaatta aranacak belgeler<\/strong><\/p>\n

MADDE 4- (1) Bakanl\u0131k, 1 inci maddede belirtilen ama\u00e7 do\u011frultusunda belirledi\u011fi yat\u0131r\u0131m konusunda bir veya birden fazla firmay\u0131 yat\u0131r\u0131m i\u00e7in davet edebilir veya duyuru yapmak suretiyle \u00e7a\u011fl\u0131da bulunabilir.<\/p>\n

(2) Birinci f\u0131krada belirtilen davet veya duyuruya istinaden proje bazl\u0131 desteklerden yararlanmak isteyen yat\u0131r\u0131mc\u0131 firma, a\u015fa\u011f\u0131daki bilgi ve belgelerle Bakanl\u0131\u011fa m\u00fcracaat eder.<\/p>\n

a) Ek l\u2019deki \u00f6rne\u011fe uygun olarak haz\u0131rlanm\u0131\u015f yat\u0131r\u0131mc\u0131 firma ve proje bilgileri, yat\u0131r\u0131m\u0131n fizibilitesi, etki analizi ve yat\u0131r\u0131ma sa\u011flanmas\u0131 istenilen destekler ile gerek\u00e7eleri.<\/p>\n

b) Yat\u0131r\u0131mc\u0131y\u0131 temsil ve ilzama yetkili ki\u015fi veya ki\u015filerce imzal\u0131 m\u00fcracaat dilek\u00e7esi.<\/p>\n

c) Yat\u0131r\u0131mc\u0131y\u0131 temsil ve ilzama yetkili ki\u015filere ait noter tasdikli imza sirk\u00fcleri ve \u015fah\u0131s \u015firketleri i\u00e7in imza beyannamesi.<\/p>\n

(3) Bakanl\u0131k m\u00fcracaat\u0131n de\u011ferlendirme a\u015famas\u0131nda ihtiya\u00e7 duydu\u011fu bilgi ve belgeler i\u00e7in talepte bulunabilir.<\/p>\n

De\u011ferlendirme<\/strong><\/p>\n

MADDE 5- (1) M\u00fcracaatlar, Bakanl\u0131k taraf\u0131ndan bu Karar\u0131n amac\u0131 ve;<\/p>\n

a) \u00dclkemizin mevcut durumda veya gelecekte ortaya \u00e7\u0131kabilecek kritik ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131layabilme,<\/p>\n

b) \u00dclkemizde \u00fcretim kapasitesi yetersiz olan \u00fcr\u00fcnlerde arz g\u00fcvenli\u011fini sa\u011flayabilme,<\/p>\n

c) \u00dclkemizin teknoloji a\u00e7\u0131\u011f\u0131 olan alanlarda teknoloji kapasitesini geli\u015ftirme,<\/p>\n

\u00e7) D\u0131\u015f ticaret a\u00e7\u0131\u011f\u0131 verilen alanlarda ithalat ba\u011f\u0131ml\u0131l\u0131\u011f\u0131n\u0131 azaltma,<\/p>\n

d) Y\u00fcksek katma de\u011ferli olma,<\/p>\n

e) \u00dclkemizde \u00fcretimi olmayan yeni nesil teknolojiler kullan\u0131larak \u00fcretim yap\u0131lmas\u0131n\u0131 sa\u011flayabilme,<\/p>\n

t) Farkl\u0131 sekt\u00f6rlerde \u00fclkemize rekabet g\u00fcc\u00fc kazand\u0131rabilme,<\/p>\n

g) Etkile\u015fimde oldu\u011fu sekt\u00f6rlerde teknolojik d\u00f6n\u00fc\u015f\u00fcm\u00fc h\u0131zland\u0131rma ve bu sekt\u00f6rlere pozitif d\u0131\u015fsall\u0131k sa\u011flayabilme,<\/p>\n

\u011f) Yenilik\u00e7i ve Ar-Ge\u2019ye dayal\u0131 yat\u0131r\u0131m olma,<\/p>\n

h) Cari i\u015flemler dengesini olumsuz etkileyen ve hammadde s\u0131k\u0131nt\u0131s\u0131 ya\u015fan\u0131lan sekt\u00f6rlerde ger\u00e7ekle\u015ftirilecek y\u00fcksek katma de\u011ferli i\u015flenmi\u015f \u00fcr\u00fcnlerin \u00fcretimine y\u00f6nelik yat\u0131r\u0131m olma,<\/p>\n

\u0131) \u00dclkemizin hammadde potansiyelinin de\u011ferlendirilmesine olanak sa\u011flayan entegre \u00fcretime y\u00f6nelik yat\u0131r\u0131m olma,<\/p>\n

nitelikleri dikkate al\u0131narak de\u011ferlendirmeye tabi tutulur.<\/p>\n

(2) Projelerin bu Karar kapsam\u0131nda de\u011ferlendirmeye tabi tutulabilmesi i\u00e7in asgari sabit yat\u0131r\u0131m tutam\u0131m 100 milyon ABD Dolar\u0131 olmas\u0131 gerekir.<\/p>\n

(3) Birinci f\u0131kra \u00e7er\u00e7evesinde yap\u0131lacak de\u011ferlendirme sonucunda uygun bulunan proje veya projeler, Bakanl\u0131k taraf\u0131ndan Bakanlar Kuruluna sunulur,<\/p>\n

(4) Bakanlar Kurulu taraf\u0131ndan desteklenmesine karar verilen projeler i\u00e7in Destek Karar\u0131 yay\u0131mlan\u0131r.<\/p>\n

(5) Bu Karar kapsam\u0131nda desteklenmesi uygun g\u00f6r\u00fclmeyen m\u00fcracaatlar, yat\u0131r\u0131mc\u0131n\u0131n talep etmesi halinde Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar kapsam\u0131nda de\u011ferlendirmeye al\u0131nabilir.<\/p>\n

Te\u015fvik belgesi<\/strong><\/p>\n

MADDE 6- (1) Bakanlar Kurulu taraf\u0131ndan Destek Karar\u0131 ile proje bazl\u0131 olarak desteklenmesine karar verilen projeler i\u00e7in Bakanl\u0131k\u00e7a yat\u0131r\u0131m te\u015fvik belgesi d\u00fczenlenir.<\/p>\n

Yat\u0131r\u0131m s\u00fcresi ve tamamlama vizesi<\/strong><\/p>\n

MADDE 7- (1) Yat\u0131r\u0131m\u0131n ba\u015flang\u0131\u00e7 ve biti\u015f tarihi Destek Karar\u0131nda belirlenir. Desteklenecek yat\u0131r\u0131mlar\u0131n ek s\u00fcre de d\u00e2hil olmak \u00fczere Destek Karar\u0131nda belirlenen s\u00fcrede ger\u00e7ekle\u015ftirilmesi esast\u0131r.<\/p>\n

(2) Yat\u0131r\u0131m tamamlama vizesi, yat\u0131r\u0131m\u0131n tamamlanmas\u0131n\u0131 m\u00fcteakip, Genel M\u00fcd\u00fcrl\u00fck personeli ile ihtiya\u00e7 duyulmas\u0131 halinde yat\u0131r\u0131m konusuna ba\u011fl\u0131 olarak di\u011fer ilgili Bakanl\u0131klardan g\u00f6revlendirilecek personelden olu\u015facak heyet taraf\u0131ndan yap\u0131lacak ekspertiz i\u015flemi sonucunda ger\u00e7ekle\u015ftirilir.<\/p>\n

\u015eirket hisselerinin ve yat\u0131r\u0131m\u0131n devri<\/strong><\/p>\n

MADDE 8- (1) Yat\u0131r\u0131m\u0131n devri Destek Karar\u0131nda belirlenen s\u00fcre ve ko\u015fullar \u00e7er\u00e7evesinde Bakanl\u0131\u011f\u0131n iznine ve Ba\u015fbakanl\u0131\u011f\u0131n onay\u0131na tabidir.<\/p>\n

(2) Yat\u0131r\u0131m\u0131n devrine izin verilmesi halinde, devralan yat\u0131r\u0131mc\u0131, yat\u0131r\u0131m\u0131n niteliklerini ve taahh\u00fctlerini yerine getirmek kayd\u0131yla belirtilen istisna ve muafiyetler ile desteklerin kalan k\u0131sm\u0131ndan yararland\u0131r\u0131labilir.<\/p>\n

(3) Yat\u0131r\u0131mc\u0131 \u015firketin, Borsa \u0130stanbul Pay Piyasas\u0131nda halka arz y\u00f6ntemi ile paylar\u0131n\u0131 satmas\u0131 hari\u00e7 olmak \u00fczere, proje kapsam\u0131ndaki yat\u0131r\u0131m tamamlanmadan hisselerini devretmesi Bakanl\u0131\u011f\u0131n iznine tabidir.<\/p>\n

Uygulama<\/strong><\/p>\n

MADDE 9- (1) Destek Karar\u0131nda uygun g\u00f6r\u00fclen desteklerin ilgili kurum ve kurulu\u015flar taraf\u0131ndan uygulanmas\u0131 zorunludur.<\/p>\n

(2) Bakanl\u0131k, Destek Kararlar\u0131nda veya ilgili mevzuatta belirlenen usul ve esaslar \u00e7er\u00e7evesinde, bu Karar kapsam\u0131ndaki uygulamaya y\u00f6nelik belirli i\u015flemleri di\u011fer kurum ve kurulu\u015flar arac\u0131l\u0131\u011f\u0131 ile y\u00fcr\u00fctebilir.<\/p>\n

(3) Yat\u0131r\u0131m\u0131n ger\u00e7ekle\u015fmemesi veya proje bazl\u0131 desteklerden faydalanmas\u0131na mesnet te\u015fkil eden taahh\u00fctlerin yerine getirilememesi ve talep edilmesi halinde proje, y\u00fcr\u00fcrl\u00fckte olan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar h\u00fck\u00fcmleri \u00e7er\u00e7evesinde de\u011ferlendirilebilir. Ancak bu Karar kapsam\u0131nda yararlan\u0131l\u0131p, Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar kapsam\u0131nda sa\u011flanmayan destekler ile varsa fazladan yararland\u0131r\u0131lan destekler, 11 inci maddenin birinci f\u0131kras\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde geri al\u0131n\u0131r,<\/p>\n

Yetki ve denetim<\/strong><\/p>\n

MADDE 10- (1) Bu Karar\u0131n uygulanmas\u0131n\u0131 teminen Bakanl\u0131k;<\/p>\n

a) Uygulamaya ili\u015fkin usul ve esaslar\u0131 belirlemeye,<\/p>\n

b) Makroekonomik politikalar ve geli\u015fen \u015fartlan g\u00f6z \u00f6n\u00fcnde bulundurarak gerekli tedbirleri almaya ve bu y\u00f6nde d\u00fczenlemeler yapmaya,<\/p>\n

c) \u0130lgili ki\u015fi, kurum ve kurulu\u015flardan gerekli g\u00f6r\u00fclen her t\u00fcrl\u00fc ilave bilgi, belge, g\u00f6r\u00fc\u015f, izin, ruhsat ve benzerlerini istemeye,<\/p>\n

\u00e7) Bu Kararda \u00f6ng\u00f6r\u00fclen h\u00e2ller d\u0131\u015f\u0131nda kalan \u00f6zel durumlar\u0131 inceleyip sonu\u00e7land\u0131rmaya, g\u00f6r\u00fc\u015f vermeye, m\u00fccbir sebep ve fevkalade hal durumlar\u0131n\u0131n varl\u0131\u011f\u0131 h\u00e2linde te\u015fvik belgesi ile ilgili gerekli i\u015flemleri yapmaya ve uygulamada ortaya \u00e7\u0131kacak ihtilaflar\u0131 \u00e7\u00f6zmeye.<\/p>\n

d) Te\u015fvik belgesinde \u00f6ng\u00f6r\u00fclen \u015fartlara uyulup uyulmad\u0131\u011f\u0131n\u0131 denetlemeye ve denetim sonu\u00e7lar\u0131na g\u00f6re gerekli tedbirleri almaya,<\/p>\n

yetkilidir.<\/p>\n

(2) Yat\u0131r\u0131mc\u0131, yat\u0131r\u0131m ve i\u015fletme d\u00f6neminde yat\u0131r\u0131ma ili\u015fkin taahh\u00fctlerin ger\u00e7ekle\u015fme bilgilerini ve yararlan\u0131lan destek miktar\u0131n\u0131 Destek Karar\u0131nda belirlenen s\u00fcre boyunca her y\u0131l\u0131n Ocak ve Temmuz aylar\u0131nda yeminli mali m\u00fc\u015favir raporu ile ibraz etmekle y\u00fck\u00fcml\u00fc olup, bu hususlar Bakanl\u0131k veya Bakanl\u0131k\u00e7a g\u00f6revlendirilecek kurum ve kurulu\u015flar taraf\u0131ndan takip edilir.<\/p>\n

(3) Destek Karar\u0131nda uygulama i\u00e7in g\u00f6revlendirilen kurum ve kurulu\u015flar, tevdi edilen g\u00f6revleri belirlenen s\u00fcre i\u00e7inde tamamlamakla ve te\u015fvik belgesinin d\u00fczenlenmesini m\u00fcteakip, sorumlu olduklar\u0131 destek tamamlan\u0131ncaya kadar her y\u0131l\u0131n Ocak ay\u0131nda yap\u0131lan i\u015flemlerin son durumu ile ilgili olarak Bakanl\u0131\u011fa bildirimde bulunmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n

M\u00fceyyide<\/strong><\/p>\n

MADDE 11- (1) Kamudan kaynaklanan nedenler hari\u00e7 olmak \u00fczere, yat\u0131r\u0131m\u0131n belirlenen s\u00fcre i\u00e7erisinde ger\u00e7ekle\u015ftirilmesinden yat\u0131r\u0131mc\u0131 sorumludur. Yat\u0131r\u0131mc\u0131n\u0131n Destek Karar\u0131nda \u00f6ng\u00f6r\u00fclen y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmemesi halinde indirimli kurumlar vergisi veya istisna uygulamas\u0131 ile gelir vergisi stopaj\u0131 te\u015fviki nedeniyle zaman\u0131nda tahakkuk ettirilmemi\u015f vergiler, vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n gecikme faiziyle birlikte, di\u011fer destekler ise 21\/7\/1953 tarihli ve\u00a06183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun<\/a><\/strong>\u00a0h\u00fck\u00fcmleri \u00e7er\u00e7evesinde geri al\u0131n\u0131r.<\/p>\n

(2) Bu Karar kapsam\u0131ndaki desteklerden yararlanan yat\u0131r\u0131m harcamalar\u0131, di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n desteklerinden yararlanamaz. Di\u011fer kamu kurum ve kurulu\u015flar\u0131n\u0131n desteklerinden yararlan\u0131lan veya yararlan\u0131lacak yat\u0131r\u0131m harcamalar\u0131 i\u00e7in, bu Karar kapsam\u0131ndaki desteklerden yararlanmak \u00fczere Bakanl\u0131\u011fa m\u00fcracaat edilemez. Bu madde h\u00fckm\u00fcne ayk\u0131r\u0131 davran\u0131lmas\u0131 halinde, bu Karar kapsam\u0131nda yararlan\u0131lan destekler \u0130lgili mevzuat \u00e7er\u00e7evesinde geri al\u0131n\u0131r.<\/p>\n

Di\u011fer h\u00fck\u00fcmler<\/strong><\/p>\n

MADDE 12- (1) Bu Kararda veya ilgili Destek Karar\u0131nda yer almayan hususlar, y\u00fcr\u00fcrl\u00fckte olan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar ve\/veya ilgili di\u011fer mevzuat h\u00fck\u00fcmleri dikkate al\u0131narak sonu\u00e7land\u0131r\u0131l\u0131r.<\/p>\n

(2) Faiz deste\u011fi uygulamas\u0131nda banka, vade tarihlerinde Bakanl\u0131\u011fa bildirilecek faiz tutarlar\u0131n\u0131n do\u011frulu\u011fundan ve kredinin yat\u0131r\u0131m i\u00e7in kulland\u0131r\u0131lmas\u0131ndan sorumludur. Faiz deste\u011fi uygulamas\u0131, Genel M\u00fcd\u00fcrl\u00fck ve arac\u0131 kurumlar aras\u0131nda y\u00fcr\u00fcrl\u00fckte bulunan protokol ve imzalanacak ek protokol \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n

(3) Enerji deste\u011fi ile ilgili olarak i\u015fletmelerin enerji giderinin hesaplanmas\u0131nda, eski d\u00f6nem bor\u00e7lan, gecikme faizleri, ceza bedelleri ve KDV hari\u00e7 enerjinin temin edildi\u011fi kurum veya kurulu\u015flarca d\u00fczenlenmi\u015f ve bedeli pe\u015fin olarak fatura d\u00f6neminde \u00f6denmi\u015f fatura de\u011ferleri dikkate al\u0131n\u0131r.<\/p>\n

(4) Destek Karan ile hibe deste\u011finden yararland\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen projeler i\u00e7in yat\u0131r\u0131m\u0131n ba\u015flang\u0131\u00e7 tarihini m\u00fcteakip yat\u0131r\u0131mc\u0131lar\u0131n, ilgili Kararda belirtilen s\u00fcre ve limitlere uymak ko\u015fuluyla. May\u0131s ve Kas\u0131m aylar\u0131nda te\u015fvik belgesi kapsam\u0131 sabit yat\u0131r\u0131m harcamalar\u0131n\u0131 yeminli mali m\u00fc\u015favir raporu ile Bakanl\u0131\u011fa ibraz etmeleri halinde, s\u00f6z konusu harcamalar Destek Karan kapsam\u0131nda de\u011ferlendirilerek tespit edilen hibe destek tutar\u0131 yat\u0131r\u0131mc\u0131lar\u0131n hesab\u0131na aktar\u0131l\u0131r.<\/p>\n

(5) Destek Karar\u0131nda belirlenen nitelikli personel say\u0131s\u0131 ve br\u00fct \u00fccretleri dikkate al\u0131narak \u00fccret deste\u011fi verilir. Bu deste\u011fin uygulamas\u0131na, tamamlama vizesi tarihini takip eden ayda\u0131\u0131 itibaren ba\u015flan\u0131r. Bu deste\u011fin hesaplanmas\u0131nda, s\u00f6z konusu personele ili\u015fkin Sosyal G\u00fcvenlik Kurumu kay\u0131tlar\u0131 esas al\u0131n\u0131r.<\/p>\n

(6) Sermaye katk\u0131s\u0131n\u0131n \u00f6ng\u00f6r\u00fclmesi durumunda, s\u00f6z konusu deste\u011fin uygulanmas\u0131 ilgili Destek Karar\u0131nda belirtilen kurum taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n

(7) Kamu al\u0131m garantisinin \u00f6ng\u00f6r\u00fclmesi durumunda, s\u00f6z konusu deste\u011fin uygulamas\u0131 ilgili Destek Karar\u0131nda belirtilen kurum veya kurulu\u015flar taraf\u0131ndan y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n

(8) Altyap\u0131 deste\u011finin \u00f6ng\u00f6r\u00fcld\u00fc\u011f\u00fc projeler i\u00e7in destek uygulamas\u0131 ilgili Destek Karar\u0131nda belirtilen altyap\u0131n\u0131n yap\u0131m\u0131ndan sorumlu kurum veya kurulu\u015f taraf\u0131ndan \u00f6ncelikli olarak yerine getirilir.<\/p>\n

(9) Destek Karar\u0131nda belirtilen yat\u0131r\u0131mla ilgili izin, ruhsat, tahsis, lisans, tescil ve benzeri konularda istisna ve kolayl\u0131k \u00f6ng\u00f6r\u00fclmesi durumunda ilgili kamu kurum ve kurulu\u015flar\u0131 gerekli i\u015flemlerin yerine getirilmesinden sorumludur.<\/p>\n

(10) Makine ve te\u00e7hizat ithalat\u0131nda g\u00fcmr\u00fck vergisi muafiyeti ve KDV istisnas\u0131 uygulamas\u0131 G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n

(11) Bu Kararda yer alan KDV istisnas\u0131 deste\u011fi ile Destek Karar\u0131nda yer almas\u0131 durumunda vergi indirimi, vergi istisnas\u0131, gelir vergisi stopaj\u0131 deste\u011fi ve KDV iadesi desteklerinin uygulamas\u0131 Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n

(12) Destek Karar\u0131nda sigorta primi i\u015fveren hissesi deste\u011finin \u00f6ng\u00f6r\u00fclmesi durumunda destek uygulamas\u0131 Sosyal G\u00fcvenlik Kurumu Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131l\u0131r.<\/p>\n

(13) Yat\u0131r\u0131m yeri tahsisi, Maliye Bakanl\u0131\u011f\u0131nca belirlenecek usul ve esaslar \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 13- (1) Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 14- (1) Bu Karar h\u00fck\u00fcmlerini Ekonomi Bakam y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

2016\/9495 Yat\u0131r\u0131mlara Proje Bazl\u0131 Devlet Yard\u0131m\u0131 Verilmesine \u0130li\u015fkin Karar – 26.11.2016 26 Kas\u0131m 2016 Tarihli Resmi Gazete Say\u0131:\u00a029900 Karar Say\u0131s\u0131 : 2016\/9495 Ekli \u201cYat\u0131r\u0131mlara Proje Bazl\u0131 Devlet Yard\u0131m\u0131 Verilmesine \u0130li\u015fkin Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Ekonomi Bakanl\u0131\u011f\u0131n\u0131n 26\/9\/2016 tarihli ve 103320 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 31\/12\/1960 tarihli ve\u00a0193 say\u0131l\u0131 Kanunun\u00a0ge\u00e7ici 80 inci, 14\/5\/1964 tarihli ve\u00a0474 say\u0131l\u0131 Kanunun\u00a02 nci, […]<\/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-3398","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\/3398"}],"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=3398"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3398\/revisions"}],"predecessor-version":[{"id":3399,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3398\/revisions\/3399"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}