30.05.2022/36
“General Communiqué on the Support of Research, Development, and Design Activities (Serial No: 9)” Published in the Official Gazette No. 31848, Dated 27 May 2022
The regulations included in the Communiqué, which are of importance, are summarized below:
1- The Communiqué regulates the procedures and principles regarding the inclusion of the periods worked outside the R&D/Design Center and Technology Development Zone (flexible working) within the scope of the income tax withholding incentive, as per Law No. 7346.
2- The R&D, design, and support personnel whose salaries are within the scope of the incentive will benefit from the flexible working application.
3- For personnel working within the scope of the incentive, the periods worked outside the Center/Zone will be considered for the income tax withholding incentive, provided they do not exceed half of their total working hours.
4- Periods spent outside the Center or Zone, which are within the scope of the incentive (such as projects, graduate education, teaching at universities, mentoring), will also be considered in the flexible working calculation.
5- In cases where the R&D, design, and support personnel work less than half of their total working hours at the center or zone, or less than half of the total R&D, design, and support personnel work the entire working time at the center or zone, the employer will determine which personnel will benefit from the incentive for the periods worked outside the center or zone, based on the time spent at the center or zone.
You can access the relevant Communiqué here.
Best regards,
BİLGENER
