{"id":1220,"date":"2025-06-12T16:12:03","date_gmt":"2025-06-12T16:12:03","guid":{"rendered":"https:\/\/zetunas.com\/?p=1220"},"modified":"2025-06-12T16:12:03","modified_gmt":"2025-06-12T16:12:03","slug":"turkiye-yuzyili-kalkinma-hamlesi-kapsaminda-yatirim-ilerleme-raporu","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/12\/turkiye-yuzyili-kalkinma-hamlesi-kapsaminda-yatirim-ilerleme-raporu\/","title":{"rendered":"T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda; Yat\u0131r\u0131m \u0130lerleme Raporu"},"content":{"rendered":"\n

T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda;<\/strong><\/strong><\/p>\n\n\n\n

Yat\u0131r\u0131m \u0130lerleme Raporu<\/strong> ve<\/strong><\/p>\n\n\n\n

Yap\u0131lacak \u00d6demeler.<\/strong><\/p>\n\n\n\n

Say\u0131sal \u00d6rneklerle<\/strong><\/p>\n\n\n\n

Kapsaml\u0131 Analizi<\/strong><\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Bu \u00e7al\u0131\u015fma, 30 May\u0131s 2025 tarihli Resm\u00ee Gazete \u2018de yay\u0131mlanan “Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar” kapsam\u0131nda “Yat\u0131r\u0131m \u0130lerleme Raporu”nun rol\u00fcn\u00fc ve \u00f6nemini a\u00e7\u0131klamaktad\u0131r.<\/p>\n\n\n\n

1. “<\/strong>Yat\u0131r\u0131m \u0130lerleme Raporu<\/strong>” Nedir? (Tan\u0131m ve \u00d6zellikler)<\/strong><\/p>\n\n\n\n

Karar\u0131n Madde 2, f\u0131kra (p)<\/strong> bendinde raporun tan\u0131m\u0131 net bir \u015fekilde yap\u0131lm\u0131\u015ft\u0131r:<\/p>\n\n\n\n

Tan\u0131m:<\/strong> T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in, yat\u0131r\u0131mc\u0131n\u0131n te\u015fvik belgesine konu yat\u0131r\u0131m ile ilgili harcamalar\u0131n\u0131 ve yat\u0131r\u0131m d\u00fczeyini g\u00f6steren yeminli mali m\u00fc\u015favir raporu<\/strong>nu ifade eder.<\/em><\/p>\n\n\n\n

Bu tan\u0131mdan \u015fu kritik \u00f6zellikleri \u00e7\u0131karabiliriz:<\/p>\n\n\n\n

    \n
  • Haz\u0131rlayan:<\/strong>\u00a0Rapor, yat\u0131r\u0131mc\u0131n\u0131n kendisi taraf\u0131ndan de\u011fil, yat\u0131r\u0131mc\u0131dan ba\u011f\u0131ms\u0131z olarak\u00a0Yeminli Mali M\u00fc\u015favir (YMM)<\/strong>\u00a0taraf\u0131ndan haz\u0131rlan\u0131r. Bu, raporun do\u011frulu\u011funu ve g\u00fcvenilirli\u011fini art\u0131r\u0131r.<\/li>\n\n\n\n
  • \u0130\u00e7erik:<\/strong>\u00a0Rapor, te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131m i\u00e7in yap\u0131lan\u00a0ger\u00e7ek harcamalar\u0131<\/strong>\u00a0ve yat\u0131r\u0131m\u0131n ula\u015ft\u0131\u011f\u0131\u00a0fiziki seviyeyi<\/strong>\u00a0belgeler.<\/li>\n\n\n\n
  • Kapsam:<\/strong>\u00a0Bu rapor, sadece\u00a0“T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi”<\/strong>\u00a0(Teknoloji Hamlesi, Yerel Kalk\u0131nma Hamlesi ve Stratejik Hamle Program\u0131) kapsam\u0131ndaki yat\u0131r\u0131mlar i\u00e7in zorunludur.<\/li>\n<\/ul>\n\n\n\n

    2. Raporun Amac\u0131 ve \u0130\u015flevi: Hak Edi\u015f Sisteminin Temeli<\/strong><\/p>\n\n\n\n

    Yat\u0131r\u0131m \u0130lerleme Raporu’nun en temel i\u015flevi, belirli desteklerin \u00f6denmesi i\u00e7in bir “hak edi\u015f”<\/strong> belgesi g\u00f6revi g\u00f6rmesidir. Karar\u0131n Madde 17<\/strong>‘si bu mekanizmay\u0131 detayland\u0131r\u0131r:<\/p>\n\n\n\n

      \n
    • Destek \u00d6demelerinin Dayana\u011f\u0131:<\/strong>\u00a0“Faiz veya k\u00e2r pay\u0131 deste\u011fi” ve “makine deste\u011fi” gibi nakdi destekler, yat\u0131r\u0131m harcamas\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l Bakanl\u0131\u011fa sunulan bu rapordaki\u00a0yat\u0131r\u0131m tutar\u0131 esas al\u0131narak<\/strong>\u00a0\u00f6denir.<\/li>\n\n\n\n
    • Performansa Dayal\u0131 Destek:<\/strong>\u00a0Bu sistem, yat\u0131r\u0131mc\u0131ya t\u00fcm deste\u011fi pe\u015fin olarak vermek yerine, yat\u0131r\u0131mda ilerleme kaydettik\u00e7e ve harcama yapt\u0131k\u00e7a desteklerin \u00f6denmesini sa\u011flar. Bu, kamu kaynaklar\u0131n\u0131n daha etkin kullan\u0131lmas\u0131n\u0131 hedefler.<\/li>\n\n\n\n
    • Zamanlama:<\/strong>\u00a0Rapor, harcaman\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l i\u00e7inde Bakanl\u0131\u011fa sunulur ve \u00f6demeler bu rapora g\u00f6re yap\u0131l\u0131r.<\/li>\n\n\n\n
    • K\u0131s\u0131tlamalar:<\/strong>\u00a0Madde 17(1)<\/strong>‘de \u00f6nemli bir detay vard\u0131r: “Sadece arazi-arsa harcamalar\u0131 veya di\u011fer harcama kalemlerinden olu\u015fan yat\u0131r\u0131m ilerleme raporlar\u0131na istinaden \u00f6deme yap\u0131lmaz.” Bu, deste\u011fin do\u011frudan \u00fcretimle ilgili (makine, te\u00e7hizat vb.) harcamalara odakland\u0131\u011f\u0131n\u0131 g\u00f6sterir.<\/li>\n<\/ul>\n\n\n\n

      3. S\u00fcre\u00e7teki Rol\u00fc ve \u0130lgili Taraflar<\/strong><\/p>\n\n\n\n

      Yat\u0131r\u0131m \u0130lerleme Raporu etraf\u0131nda \u015fekillenen s\u00fcre\u00e7te \u00fc\u00e7 ana taraf bulunur:<\/p>\n\n\n\n

        \n
      1. Yat\u0131r\u0131mc\u0131:<\/strong>\u00a0Yat\u0131r\u0131m\u0131 ger\u00e7ekle\u015ftirir, harcamalar\u0131 yapar ve desteklerden faydalanmak i\u00e7in bir YMM ile anla\u015farak raporun haz\u0131rlanmas\u0131n\u0131 sa\u011flar. Raporu Bakanl\u0131\u011fa sunmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/li>\n\n\n\n
      2. Yeminli Mali M\u00fc\u015favir (YMM):<\/strong>\u00a0Yat\u0131r\u0131mc\u0131n\u0131n harcama belgelerini (fatura, dekont vb.) ve yat\u0131r\u0131m\u0131n fiziki durumunu yerinde inceler. Mevzuata uygun, tarafs\u0131z ve do\u011fru bir rapor haz\u0131rlayarak onaylar.<\/li>\n\n\n\n
      3. Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131:<\/strong>\u00a0Sunulan raporu inceler, belirtilen harcamalar\u0131n te\u015fvik belgesiyle uyumlu olup olmad\u0131\u011f\u0131n\u0131 kontrol eder. Uygun bulmas\u0131 halinde, hesaplanan destek hak edi\u015f tutar\u0131n\u0131n yat\u0131r\u0131mc\u0131ya \u00f6denmesi i\u00e7in s\u00fcreci ba\u015flat\u0131r.<\/li>\n<\/ol>\n\n\n\n

        4. T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi Kapsam\u0131nda Yap\u0131lacak \u00d6demeler (Madde 17 \u2013 Metni)<\/strong><\/p>\n\n\n\n

        (1) T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda yap\u0131lacak faiz veya k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi \u00f6demeleri, yat\u0131r\u0131m harcamas\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l Bakanl\u0131\u011fa ibraz edilecek yat\u0131r\u0131m ilerleme raporunda belirtilen yat\u0131r\u0131m tutar\u0131 esas al\u0131narak hesaplanan destek hak edi\u015f tutar\u0131 kadar yap\u0131l\u0131r. Sadece arazi-arsa harcamalar\u0131 veya di\u011fer harcama kalemlerinden olu\u015fan yat\u0131r\u0131m ilerleme raporlar\u0131na istinaden \u00f6deme yap\u0131lmaz.<\/em><\/p>\n\n\n\n

        (2) Destek hak edi\u015f tutar\u0131, belge kapsam\u0131 yat\u0131r\u0131m ile ilgili kabul edilen sabit yat\u0131r\u0131m tutar\u0131 harcamalar\u0131n\u0131n, faiz veya k\u00e2r pay\u0131 deste\u011fi veya makine deste\u011finin her bir program i\u00e7in belirlenen azami oran\u0131 kadar\u0131n\u0131 ifade eder ve belirlenen \u00fcst limitlerin \u00fczerinde olamaz.<\/em><\/p>\n\n\n\n

        (3) Destek hak edi\u015f tutar\u0131n\u0131n faydalan\u0131lmayan k\u0131sm\u0131, her y\u0131l, bir \u00f6nceki y\u0131la ili\u015fkin yeniden de\u011ferleme oran\u0131nda, takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere art\u0131r\u0131l\u0131r.<\/em><\/p>\n\n\n\n

        (4) Destek hak edi\u015f tutar\u0131 her y\u0131l i\u00e7in k\u00fcm\u00fclatif olarak hesaplan\u0131r ve \u00f6deme tutar\u0131n\u0131n destek hak edi\u015f tutar\u0131n\u0131n \u00fczerinde ger\u00e7ekle\u015fmesi halinde fazladan faydalan\u0131lan tutar be\u015finci f\u0131kra h\u00fckm\u00fc \u00e7er\u00e7evesinde geri al\u0131n\u0131r.<\/em><\/p>\n\n\n\n

        (5) Te\u015fvik belgelerinin iptal edilmesi veya k\u0131smi m\u00fceyyide uygulanmas\u0131 halinde yat\u0131r\u0131mc\u0131lara fazladan \u00f6denen faiz veya k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi tutar\u0131na, her bir destek \u00f6demesinin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren 6183 say\u0131l\u0131 Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131 oranlar\u0131 uygulanarak yat\u0131r\u0131mc\u0131dan geri al\u0131n\u0131r.<\/em><\/p>\n\n\n\n

        5. 17. Maddenin Amac\u0131 ve Anlam\u0131<\/strong><\/p>\n\n\n\n

        Bu madde, \u00f6zellikle Faiz\/K\u00e2r Pay\u0131 Deste\u011fi<\/strong> ve Makine Deste\u011fi<\/strong> gibi yat\u0131r\u0131mc\u0131ya “nakit olarak” yap\u0131lacak \u00f6demelerin kurallar\u0131n\u0131 koymaktad\u0131r.<\/p>\n\n\n\n

        Basit\u00e7e ifade etmek gerekirse:<\/strong> Devlet, yat\u0131r\u0131mc\u0131ya \u015funu s\u00f6ylemektedir:<\/p>\n\n\n\n

        “Sana vaat etti\u011fim nakit destekleri (faiz ve makine deste\u011fi), sen yat\u0131r\u0131m\u0131n\u0131 yapt\u0131k\u00e7a ve harcamalar\u0131n\u0131 bana raporlad\u0131k\u00e7a, par\u00e7a par\u00e7a ve bir sonraki y\u0131l<\/strong> \u00f6deyece\u011fim. Harcaman\u0131 yap, raporunu getir<\/strong>, ben de o harcamaya isabet eden destek pay\u0131n\u0131 sana \u00f6deyeyim. Kullanmad\u0131\u011f\u0131n destek hakk\u0131n ise enflasyona kar\u015f\u0131 erimesin diye her y\u0131l g\u00fcncelleyece\u011fim.”<\/p>\n\n\n\n

        Bu sistem, desteklerin yat\u0131r\u0131m ger\u00e7ekle\u015fmeden \u00f6denmesini engelleyerek kamu kayna\u011f\u0131n\u0131n do\u011fru kullan\u0131lmas\u0131n\u0131 sa\u011flar.<\/p>\n\n\n\n

        6. 17. Maddenin F\u0131kralar Halinde \u0130ncelenmesi ve \u00d6rneklenmesi<\/strong><\/p>\n\n\n\n

        Maddenin her f\u0131kras\u0131n\u0131 ayr\u0131 ayr\u0131 ele alal\u0131m:<\/p>\n\n\n\n

        F\u0131kra (1): \u00d6deme Zaman\u0131 ve Dayana\u011f\u0131<\/strong><\/p>\n\n\n\n

          \n
        • Ne S\u00f6yl\u00fcyor?<\/strong>\u00a0Faiz\/K\u00e2r Pay\u0131 Deste\u011fi ve Makine Deste\u011fi \u00f6demeleri, yat\u0131r\u0131m harcamas\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131\u00a0takip eden y\u0131lda<\/strong>\u00a0yap\u0131l\u0131r. \u00d6demenin dayana\u011f\u0131, yeminli mali m\u00fc\u015favir taraf\u0131ndan onaylanm\u0131\u015f “Yat\u0131r\u0131m \u0130lerleme Raporu”dur. Bu raporda sadece arazi-arsa veya di\u011fer harcamalar varsa \u00f6deme yap\u0131lmaz;\u00a0makine-te\u00e7hizat harcamas\u0131 olmas\u0131 esast\u0131r.<\/strong><\/li>\n\n\n\n
        • \u00d6rnek:<\/strong>\n
            \n
          • Yat\u0131r\u0131mc\u0131, 2025 y\u0131l\u0131 i\u00e7inde 10 Milyon TL’lik makine-te\u00e7hizat harcamas\u0131 yapt\u0131.<\/li>\n\n\n\n
          • 2026 y\u0131l\u0131n\u0131n ba\u015f\u0131nda YMM onayl\u0131 raporunu Bakanl\u0131\u011fa sundu.<\/li>\n\n\n\n
          • Bakanl\u0131k, bu 10 Milyon TL’lik harcamaya kar\u015f\u0131l\u0131k gelen destek \u00f6demesini\u00a02026 y\u0131l\u0131 i\u00e7inde<\/strong>\u00a0yat\u0131r\u0131mc\u0131ya yapar.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

            F\u0131kra (2): Hak Edi\u015f Tutar\u0131n\u0131n Hesaplanmas\u0131<\/strong><\/p>\n\n\n\n

              \n
            • Ne S\u00f6yl\u00fcyor?<\/strong>\u00a0Bir y\u0131l i\u00e7inde hak edilecek destek tutar\u0131, o y\u0131l yap\u0131lan harcaman\u0131n, program i\u00e7in belirlenen\u00a0azami destek oran\u0131yla<\/strong>\u00a0\u00e7arp\u0131lmas\u0131yla bulunur. Ancak bu tutar, program i\u00e7in belirlenen toplam \u00fcst limiti (\u00f6r: Teknoloji Hamlesinde 240 Milyon TL) ge\u00e7emez.<\/li>\n\n\n\n
            • \u00d6rnek (Teknoloji Hamlesi Program\u0131 \u00fczerinden):<\/strong>\n
                \n
              • Sabit Yat\u0131r\u0131m Tutar\u0131:<\/strong>\u00a0100 Milyon TL<\/li>\n\n\n\n
              • Makine Deste\u011fi Oran\u0131:<\/strong>\u00a0Sabit yat\u0131r\u0131m\u0131n %15’ini a\u015fmamak kayd\u0131yla, harcaman\u0131n %25’i.<\/li>\n\n\n\n
              • Azami Destek Tutar\u0131:<\/strong>\u00a0100 Milyon * %15 = 15 Milyon TL<\/li>\n\n\n\n
              • Yat\u0131r\u0131mc\u0131, 2025’te\u00a040 Milyon TL’lik makine harcamas\u0131<\/strong>\u00a0yapt\u0131.<\/li>\n\n\n\n
              • 2025 y\u0131l\u0131 i\u00e7in Hak Edi\u015fi:<\/strong>\u00a040 Milyon TL * %25 (destek oran\u0131) = 10 Milyon TL<\/li>\n\n\n\n
              • Bu 10 Milyon TL, toplam 15 Milyon TL’lik tavan\u0131 a\u015fmad\u0131\u011f\u0131 i\u00e7in tamam\u0131 2026’da yat\u0131r\u0131mc\u0131ya \u00f6denebilir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                F\u0131kra (3): Kullan\u0131lmayan Hakk\u0131n De\u011ferlenmesi<\/strong><\/p>\n\n\n\n

                  \n
                • Ne S\u00f6yl\u00fcyor?<\/strong>\u00a0E\u011fer bir y\u0131l sonunda hesaplanan hak edi\u015f tutar\u0131n\u0131n tamam\u0131 \u00f6denmemi\u015fse (b\u00fct\u00e7e yetersizli\u011fi vb. nedenlerle) veya yat\u0131r\u0131mc\u0131 o y\u0131l daha az harcama yapt\u0131\u011f\u0131 i\u00e7in toplam destek hakk\u0131n\u0131n bir k\u0131sm\u0131n\u0131 kullanmam\u0131\u015fsa, bu\u00a0kullan\u0131lmayan k\u0131s\u0131m<\/strong>\u00a0her y\u0131l\u0131n ba\u015f\u0131nda\u00a0yeniden de\u011ferleme oran\u0131 (enflasyon)<\/strong>\u00a0kadar art\u0131r\u0131l\u0131r. Bu, yat\u0131r\u0131mc\u0131n\u0131n hakk\u0131n\u0131n enflasyon kar\u015f\u0131s\u0131nda erimesini \u00f6nler.<\/li>\n\n\n\n
                • \u00d6rnek:<\/strong>\n
                    \n
                  • Yat\u0131r\u0131mc\u0131n\u0131n toplam 15 Milyon TL makine deste\u011fi hakk\u0131 vard\u0131.<\/li>\n\n\n\n
                  • 2025 sonunda 10 Milyon TL’sini hak etti ve ald\u0131. Geriye\u00a05 Milyon TL<\/strong>\u00a0hakk\u0131 kald\u0131.<\/li>\n\n\n\n
                  • 2026 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131 %50 olsun.<\/li>\n\n\n\n
                  • 2026 ba\u015f\u0131nda kalan destek hakk\u0131:<\/strong>\u00a05 Milyon * 1.50 = 7.5 Milyon TL’ye y\u00fckselir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                    F\u0131kra (4): K\u00fcm\u00fclatif Hesaplama ve Geri Alma<\/strong><\/p>\n\n\n\n

                      \n
                    • Ne S\u00f6yl\u00fcyor?<\/strong>\u00a0Hak edi\u015f her y\u0131l k\u00fcm\u00fclatif (birikimli) olarak hesaplan\u0131r. E\u011fer herhangi bir nedenle yat\u0131r\u0131mc\u0131ya hak etti\u011finden daha fazla bir \u00f6deme yap\u0131ld\u0131\u011f\u0131 tespit edilirse, bu fazla tutar geri al\u0131n\u0131r.<\/li>\n\n\n\n
                    • \u00d6rnek:<\/strong>\n
                        \n
                      • Yat\u0131r\u0131mc\u0131n\u0131n 2025 i\u00e7in hak edi\u015fi 10 Milyon TL idi.<\/li>\n\n\n\n
                      • Ancak bir hesaplama hatas\u0131 nedeniyle 11 Milyon TL \u00f6dendi.<\/li>\n\n\n\n
                      • Tespit edildi\u011finde, aradaki\u00a01 Milyon TL’lik fark<\/strong>\u00a0yat\u0131r\u0131mc\u0131dan geri istenir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                        F\u0131kra (5): Yapt\u0131r\u0131m Durumunda Geri \u00d6deme<\/strong><\/p>\n\n\n\n

                          \n
                        • Ne S\u00f6yl\u00fcyor?<\/strong>\u00a0E\u011fer yat\u0131r\u0131mc\u0131n\u0131n te\u015fvik belgesi iptal edilirse veya k\u0131smi bir yapt\u0131r\u0131m (m\u00fceyyide) uygulan\u0131rsa, o g\u00fcne kadar \u00f6denmi\u015f olan t\u00fcm Faiz\/K\u00e2r Pay\u0131 ve Makine Destekleri,\u00a0\u00f6demenin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren i\u015fleyecek gecikme zamm\u0131 ile birlikte<\/strong>\u00a0geri al\u0131n\u0131r. Bu en a\u011f\u0131r sonu\u00e7tur.<\/li>\n\n\n\n
                        • \u00d6rnek:<\/strong>\n
                            \n
                          • Yat\u0131r\u0131mc\u0131ya 2026’da 10 Milyon TL, 2027’de 5 Milyon TL makine deste\u011fi \u00f6dendi.<\/li>\n\n\n\n
                          • 2028’de yat\u0131r\u0131mc\u0131n\u0131n te\u015fvik belgesi \u015fartlar\u0131 ihlal etti\u011fi i\u00e7in iptal edildi.<\/li>\n\n\n\n
                          • Devlet, 10 Milyon TL’yi 2026’dan itibaren, 5 Milyon TL’yi de 2027’den itibaren hesaplanacak gecikme zamm\u0131yla birlikte yat\u0131r\u0131mc\u0131dan tahsil eder.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

                            7. S\u00fcrecin \u00d6zet Tablosu<\/strong><\/p>\n\n\n\n

                            7.1. Yat\u0131r\u0131m \u0130lerleme Raporu<\/strong><\/p>\n\n\n\n

                            Konu Ba\u015fl\u0131\u011f\u0131<\/strong><\/td>A\u00e7\u0131klama<\/strong><\/td>\u0130lgili Madde<\/strong><\/td><\/tr>
                            Tan\u0131m\u0131<\/strong><\/td>Yat\u0131r\u0131m harcamalar\u0131n\u0131 ve ilerleme d\u00fczeyini g\u00f6steren YMM raporu.<\/td>Madde 2 (p)<\/td><\/tr>
                            Amac\u0131<\/strong><\/td>Faiz\/k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi \u00f6demeleri i\u00e7in hak edi\u015f olu\u015fturmak.<\/td>Madde 17 (1)<\/td><\/tr>
                            Haz\u0131rlayan<\/strong><\/td>Yeminli Mali M\u00fc\u015favir (YMM).<\/td>Madde 2 (p)<\/td><\/tr>
                            Kapsam\u0131<\/strong><\/td>Sadece “T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi” programlar\u0131.<\/td>Madde 2 (p)<\/td><\/tr>
                            Sunuldu\u011fu Kurum<\/strong><\/td>Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131.<\/td>Madde 17 (1)<\/td><\/tr>
                            Zamanlama<\/strong><\/td>Harcaman\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l i\u00e7inde sunulur.<\/td>Madde 17 (1)<\/td><\/tr>
                            \u00d6nemli K\u0131s\u0131tlama<\/strong><\/td>Sadece arazi-arsa gibi harcamalar\u0131 i\u00e7eren raporlara dayanarak \u00f6deme yap\u0131lmaz.<\/td>Madde 17 (1)<\/td><\/tr>
                            Yapt\u0131r\u0131m<\/strong><\/td>Hatal\u0131 veya fazla \u00f6deme yap\u0131ld\u0131\u011f\u0131 tespit edilirse, gecikme zamm\u0131yla geri al\u0131n\u0131r.<\/td>Madde 17 (5)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                            7.2. T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi Kapsam\u0131nda Yap\u0131lacak \u00d6demeler Tablosu<\/strong><\/p>\n\n\n\n

                            Ad\u0131m<\/strong><\/td>\u0130\u015flem<\/strong><\/td>Zamanlama<\/strong><\/td>\u00d6nemli Not<\/strong><\/td><\/tr>
                            1<\/strong><\/td>Yat\u0131r\u0131m Harcamas\u0131<\/strong><\/td>Y\u0131l i\u00e7inde<\/td>Sadece makine-te\u00e7hizat gibi kalemler destek \u00f6demesine hak kazand\u0131r\u0131r.<\/td><\/tr>
                            2<\/strong><\/td>Raporlama<\/strong><\/td>Harcama y\u0131l\u0131n\u0131 takip eden y\u0131l\u0131n ba\u015f\u0131<\/td>YMM onayl\u0131 “Yat\u0131r\u0131m \u0130lerleme Raporu” Bakanl\u0131\u011fa sunulur.<\/td><\/tr>
                            3<\/strong><\/td>Hak Edi\u015f Hesab\u0131<\/strong><\/td>Rapor sonras\u0131<\/td>Yap\u0131lan harcama x Destek Oran\u0131 = Y\u0131ll\u0131k Hak Edi\u015f.<\/td><\/tr>
                            4<\/strong><\/td>\u00d6deme<\/strong><\/td>Rapor y\u0131l\u0131n\u0131n i\u00e7inde<\/td>Hak edilen tutar, b\u00fct\u00e7e imkanlar\u0131 dahilinde yat\u0131r\u0131mc\u0131ya \u00f6denir.<\/td><\/tr>
                            5<\/strong><\/td>Bakiye G\u00fcncelleme<\/strong><\/td>Her y\u0131l\u0131n ba\u015f\u0131<\/td>Kalan destek hakk\u0131, yeniden de\u011ferleme oran\u0131 ile art\u0131r\u0131l\u0131r.<\/td><\/tr>
                            6<\/strong><\/td>Denetim ve Geri Alma<\/strong><\/td>Her zaman<\/td>Fazla veya haks\u0131z \u00f6deme tespit edilirse gecikme zamm\u0131yla geri al\u0131n\u0131r.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

                            8.Sonu\u00e7<\/strong><\/p>\n\n\n\n

                            Yat\u0131r\u0131m \u0130lerleme Raporu<\/strong>, 9903 say\u0131l\u0131 Karar ile getirilen yeni te\u015fvik sisteminin ruhunu yans\u0131tan en \u00f6nemli ara\u00e7t\u0131r. Geleneksel te\u015fvik anlay\u0131\u015f\u0131ndan uzakla\u015farak, “Harcaman\u0131 yap, kan\u0131tla, deste\u011fi al”<\/strong> prensibine dayal\u0131 modern bir denetim ve \u00f6deme mekanizmas\u0131 kurmaktad\u0131r. 17. Madde, desteklerin “pe\u015fin” de\u011fil, “hak edi\u015fe dayal\u0131”<\/strong> ve “ertesi y\u0131l”<\/strong> \u00f6dendi\u011fini net bir \u015fekilde ortaya koymaktad\u0131r. Yat\u0131r\u0131m \u0130lerleme Raporu<\/strong> sayesinde;<\/p>\n\n\n\n

                              \n
                            • Kamu kaynaklar\u0131n\u0131n do\u011fru yere ve zaman\u0131nda harcanmas\u0131 hedeflenir.<\/li>\n\n\n\n
                            • Yat\u0131r\u0131mlar\u0131n ger\u00e7ek zamanl\u0131 takibi kolayla\u015f\u0131r.<\/li>\n\n\n\n
                            • Hesap verebilirlik ve \u015feffafl\u0131k artar.<\/li>\n\n\n\n
                            • Yat\u0131r\u0131mc\u0131n\u0131n fiili performans\u0131 \u00f6d\u00fcllendirilmi\u015f olur.<\/li>\n<\/ul>\n\n\n\n

                              Bu nedenle, “T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi” kapsam\u0131nda yat\u0131r\u0131m yapacak firmalar\u0131n bu raporun haz\u0131rlanma s\u00fcrecini ve gerekliliklerini \u00e7ok iyi anlamas\u0131, desteklerden sorunsuz bir \u015fekilde faydalanabilmeleri i\u00e7in hayati \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n

                              Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

                              T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda; Yat\u0131r\u0131m \u0130lerleme Raporu ve Yap\u0131lacak \u00d6demeler. Say\u0131sal \u00d6rneklerle Kapsaml\u0131 Analizi Bu \u00e7al\u0131\u015fma, 30 May\u0131s 2025 tarihli Resm\u00ee Gazete \u2018de yay\u0131mlanan “Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar” kapsam\u0131nda “Yat\u0131r\u0131m \u0130lerleme Raporu”nun rol\u00fcn\u00fc ve \u00f6nemini a\u00e7\u0131klamaktad\u0131r. 1. “Yat\u0131r\u0131m \u0130lerleme Raporu” Nedir? (Tan\u0131m ve \u00d6zellikler) Karar\u0131n Madde 2, f\u0131kra (p) bendinde raporun tan\u0131m\u0131 net bir \u015fekilde yap\u0131lm\u0131\u015ft\u0131r: […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[79,35,47,73,45,46,77,48,80,78,50,49,42,39,74,51,81,52,25,83,76,82],"class_list":["post-1220","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-buyuk-olcekli-isletme","tag-ekosistem-gelistirme-plani-yukumlulugu","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-kobi","tag-makine-destegi","tag-sabit-yatirim-tutari","tag-sanayi-ve-teknoloji-bakanligi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-teknoloji-hamlesi-programi","tag-turkiye-yuzyili-kalkinma-hamlesi","tag-vergi-indirimi","tag-yatirim-ilerleme-raporu","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yeminli-mali-musavir","tag-yerel-kalkinma-hamlesi-programi","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1220"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1220\/revisions"}],"predecessor-version":[{"id":1222,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1220\/revisions\/1222"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}