{"id":1325,"date":"2025-06-26T10:26:33","date_gmt":"2025-06-26T10:26:33","guid":{"rendered":"https:\/\/zetunas.com\/?p=1325"},"modified":"2025-06-26T10:26:33","modified_gmt":"2025-06-26T10:26:33","slug":"yatirimcilar-icin-temel-yukumlulukler","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/26\/yatirimcilar-icin-temel-yukumlulukler\/","title":{"rendered":"Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in Temel Y\u00fck\u00fcml\u00fcl\u00fckler"},"content":{"rendered":"\n
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9903 Say\u0131l\u0131 karar, yat\u0131r\u0131mc\u0131lara \u00f6nemli destekler sunarken, bu desteklerin do\u011fru ve amac\u0131na uygun kullan\u0131lmas\u0131n\u0131 sa\u011flamak i\u00e7in bir dizi sorumluluk getirmektedir. Bu y\u00fck\u00fcml\u00fcl\u00fckleri ana ba\u015fl\u0131klar alt\u0131nda \u015f\u00f6yle \u00f6zetleyebiliriz:<\/p>\n\n\n\n

    \n
  1. Ba\u015fvuru ve Yat\u0131r\u0131m \u00d6ncesi \u015eartlar:<\/strong>\n
      \n
    • Yat\u0131r\u0131m\u0131n, Karar ekinde (EK-3) belirtilen\u00a0desteklenecek konular<\/strong>\u00a0aras\u0131nda yer almas\u0131 ve bu konular i\u00e7in belirtilen \u00f6zel \u015fartlar\u0131 (asgari kapasite, entegrasyon vb.) kar\u015f\u0131lamas\u0131 zorunludur.<\/li>\n\n\n\n
    • Belirlenen\u00a0asgari sabit yat\u0131r\u0131m tutarlar\u0131n\u0131<\/strong>\u00a0(B\u00f6lgelere g\u00f6re 6 milyon TL veya 12 milyon TL) sa\u011flamak gerekir.<\/li>\n\n\n\n
    • B\u00fcy\u00fck \u00f6l\u00e7ekli baz\u0131 yat\u0131r\u0131mc\u0131lar\u0131n, yat\u0131r\u0131m tutar\u0131n\u0131n %2’si kadar bir\u00a0ekosistem geli\u015ftirme plan\u0131<\/strong>\u00a0haz\u0131rlay\u0131p uygulamas\u0131 beklenmektedir. Bu, sosyal veya teknolojik katk\u0131 sa\u011flamay\u0131 ama\u00e7layan bir y\u00fck\u00fcml\u00fcl\u00fckt\u00fcr (Madde 5\/9).<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Yat\u0131r\u0131m S\u00fcrecindeki Prosed\u00fcrel Y\u00fck\u00fcml\u00fcl\u00fckler:<\/strong>\n
        \n
      • Yat\u0131r\u0131m harcamalar\u0131, te\u015fvik belgesi ba\u015fvuru tarihinden sonra yap\u0131lmal\u0131d\u0131r; \u00f6nceki harcamalar desteklenmez.<\/li>\n\n\n\n
      • Yurt i\u00e7inden al\u0131nan makine ve hizmetler i\u00e7in\u00a0e-Fatura veya e-Ar\u015fiv Fatura<\/strong>\u00a0kullan\u0131lmas\u0131 zorunludur (Madde 5\/11).<\/li>\n\n\n\n
      • Desteklere ili\u015fkin t\u00fcm s\u00fcre\u00e7ler\u00a0Elektronik Te\u015fvik Uygulama Sistemi (E-TUYS)<\/strong>\u00a0\u00fczerinden y\u00fcr\u00fct\u00fcl\u00fcr. Gerekli belgelerin sisteme y\u00fcklenmesi ve takibi yat\u0131r\u0131mc\u0131n\u0131n sorumlulu\u011fundad\u0131r.<\/li>\n\n\n\n
      • Yat\u0131r\u0131m\u0131n \u00f6ng\u00f6r\u00fclen s\u00fcrede tamamlanmas\u0131 esast\u0131r. S\u00fcre yetmezse, ilk s\u00fcrenin yar\u0131s\u0131 kadar\u00a0ek s\u00fcre<\/strong>\u00a0talep edilebilir (Madde 29\/2).<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • Mali ve Raporlama Y\u00fck\u00fcml\u00fcl\u00fckleri:<\/strong>\n
          \n
        • Faiz\/k\u00e2r pay\u0131 veya makine deste\u011fi gibi \u00f6demelerden faydalanmak i\u00e7in, harcamalar\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l,\u00a0Yeminli Mali M\u00fc\u015favir<\/strong>\u00a0taraf\u0131ndan onaylanm\u0131\u015f\u00a0“Yat\u0131r\u0131m \u0130lerleme Raporu”<\/strong>\u00a0sunulmal\u0131d\u0131r (Madde 17\/1).<\/li>\n\n\n\n
        • Kredi geri \u00f6demelerinin zaman\u0131nda yap\u0131lmas\u0131 gerekir. Aksama durumunda faiz deste\u011fi durdurulur (Madde 15\/5).<\/li>\n\n\n\n
        • Denetimler i\u00e7in g\u00f6revlendirilen personelin\u00a0ekspertiz, ula\u015f\u0131m ve konaklama giderleri<\/strong>\u00a0yat\u0131r\u0131mc\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r (Madde 23\/1, 29\/7).<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • Yat\u0131r\u0131m Tamamland\u0131ktan Sonraki Sorumluluklar:<\/strong>\n
            \n
          • Yat\u0131r\u0131m s\u00fcresinin bitimini takiben\u00a03 ay i\u00e7inde “Tamamlama Vizesi”<\/strong>\u00a0i\u00e7in Bakanl\u0131\u011fa ba\u015fvuru yap\u0131lmas\u0131 kritik bir zorunluluktur. Aksi halde te\u015fvik belgesi iptal edilebilir (Madde 29\/5).<\/li>\n\n\n\n
          • Tamamlama vizesi yap\u0131ld\u0131ktan sonra dahi, sabit k\u0131ymetlerin sat\u0131\u015f\u0131 i\u00e7in belirli s\u00fcreler (genellikle 2 y\u0131l) beklenmeli veya Bakanl\u0131ktan izin al\u0131nmal\u0131d\u0131r. \u0130zinsiz sat\u0131\u015f, desteklerin geri al\u0131nmas\u0131na neden olur (Madde 26).<\/li>\n<\/ul>\n<\/li>\n\n\n\n
          • \u00d6zel Durumlar ve K\u0131s\u0131tlamalar:<\/strong>\n
              \n
            • Devir ve Yer De\u011fi\u015fikli\u011fi:<\/strong>\u00a0Yat\u0131r\u0131m\u0131n tamam\u0131 devredilecekse veya yeri de\u011fi\u015ftirilecekse Bakanl\u0131ktan izin al\u0131nmas\u0131 zorunludur (Madde 25, 28).<\/li>\n\n\n\n
            • Ortak Sorumluluk:<\/strong>\u00a0Finansal kiralama i\u015flemlerinde, yat\u0131r\u0131mc\u0131 ile finansal kiralama \u015firketi desteklerin kullan\u0131m\u0131 konusunda\u00a0m\u00fcteselsilen sorumludur<\/strong>\u00a0(Madde 13\/3).<\/li>\n\n\n\n
            • Yapt\u0131r\u0131mlar (M\u00fceyyide):<\/strong>\u00a0Belgedeki \u015fartlara uymayan, sahte belge kullanan veya y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeyen yat\u0131r\u0131mc\u0131lar\u0131n te\u015fvik belgeleri iptal edilir ve sa\u011flanan destekler gecikme zamm\u0131 ile birlikte geri al\u0131n\u0131r (Madde 32)<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

              Yat\u0131r\u0131mc\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri Tablosu<\/strong><\/p>\n\n\n\n

              A\u015fa\u011f\u0131daki tablo, Karar metnindeki temel y\u00fck\u00fcml\u00fcl\u00fckleri madde numaralar\u0131yla birlikte daha net bir \u015fekilde g\u00f6stermektedir.<\/p>\n\n\n\n

              Y\u00fck\u00fcml\u00fcl\u00fck Kategorisi<\/strong><\/td>\u0130lgili Madde<\/strong><\/td>Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn A\u00e7\u0131klamas\u0131<\/strong><\/td><\/tr>
              Genel \u015eartlar ve Uygunluk<\/strong>  <\/strong><\/td>Madde 5 (1)<\/td>Yat\u0131r\u0131m\u0131n, EK-3’te belirtilen uygun sekt\u00f6rlerde olmas\u0131 ve o sekt\u00f6r i\u00e7in aranan \u00f6zel \u015fartlar\u0131 sa\u011flamas\u0131 gerekir.<\/td><\/tr>
              Madde 5 (2)<\/td>1. ve 2. b\u00f6lgelerde asgari 12 Milyon TL, di\u011fer b\u00f6lgelerde asgari 6 Milyon TL sabit yat\u0131r\u0131m tutar\u0131 \u015fart\u0131n\u0131 sa\u011flamak.<\/td><\/tr>
              Madde 5 (9)<\/td>KOB\u0130 olmayan veya belirli programlardaki yat\u0131r\u0131mc\u0131lar, yat\u0131r\u0131m tutar\u0131n\u0131n %2’sinden az olmamak kayd\u0131yla bir ekosistem geli\u015ftirme plan\u0131<\/strong> (e\u011fitim, Ar-Ge, yerel katk\u0131 vb.) haz\u0131rlamak ve uygulamakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/td><\/tr>
              Prosed\u00fcrel ve Dijital Uyum<\/strong>  <\/strong><\/td>Madde 5 (11)<\/td>Yurt i\u00e7inden temin edilecek mal ve hizmetler i\u00e7in elektronik fatura (e-Fatura veya e-Ar\u015fiv Fatura)<\/strong> d\u00fczenlenmesi zorunludur.<\/td><\/tr>
              Madde 5 (12)<\/td>Te\u015fvik belgesi ve ilgili i\u015flemler elektronik ortamda (E-TUYS) y\u00fcr\u00fct\u00fcl\u00fcr. Destek uygulayan kurumlar\u0131n (banka, g\u00fcmr\u00fck vb.) ilgili belgeleri Bakanl\u0131\u011fa elektronik olarak iletmesi gerekir (yat\u0131r\u0131mc\u0131n\u0131n takibi \u00f6nemlidir).<\/td><\/tr>
              Madde 13 (3)<\/td>Finansal kiralama i\u015flemlerinde yat\u0131r\u0131mc\u0131 ve leasing \u015firketi birlikte ve zincirleme (m\u00fcteselsilen) sorumludur<\/strong>.<\/td><\/tr>
              Raporlama ve S\u00fcre\u00e7 Takibi<\/strong>  <\/strong><\/td>Madde 17 (1)<\/td>Faiz\/k\u00e2r pay\u0131 ve makine deste\u011fi \u00f6demeleri i\u00e7in, her y\u0131l Yat\u0131r\u0131m \u0130lerleme Raporu<\/strong>‘nun Bakanl\u0131\u011fa sunulmas\u0131 gerekir.<\/td><\/tr>
              Madde 18 (6)<\/td>Sigorta primi deste\u011finden yararlanmak i\u00e7in SGK’ya prim ve hizmet belgelerinin yasal s\u00fcrede verilmesi ve yat\u0131r\u0131mc\u0131 pay\u0131n\u0131n zaman\u0131nda \u00f6denmesi \u015fartt\u0131r.<\/td><\/tr>
              Madde 29 (5)<\/td>Yat\u0131r\u0131m s\u00fcresi bitimini takiben 3 ay i\u00e7inde “Tamamlama Vizesi” i\u00e7in Bakanl\u0131\u011fa ba\u015fvurmak zorunludur.<\/strong> Aksi halde te\u015fvik belgesi iptal edilir.<\/td><\/tr>
              Mali Y\u00fck\u00fcml\u00fcl\u00fckler<\/strong>  <\/strong><\/td>Madde 15 (7)<\/td>Destekli kredinin ama\u00e7 d\u0131\u015f\u0131 kullan\u0131lmas\u0131 halinde, sa\u011flanan faiz deste\u011fi ilgili faiz oranlar\u0131yla birlikte geri \u00f6denir.<\/td><\/tr>
              Madde 23 (1)<\/td>Kullan\u0131lm\u0131\u015f komple tesis ithalat\u0131 i\u00e7in yap\u0131lacak ekspertiz i\u015fleminin ula\u015f\u0131m giderleri yat\u0131r\u0131mc\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r<\/strong>.<\/td><\/tr>
              Madde 29 (7)<\/td>Tamamlama vizesi ekspertizi i\u00e7in g\u00f6revli personelin ekspertiz \u00fccreti, yol ve konaklama giderleri<\/strong> yat\u0131r\u0131mc\u0131 taraf\u0131ndan kar\u015f\u0131lan\u0131r.<\/td><\/tr>
              Varl\u0131k Y\u00f6netimi ve K\u0131s\u0131tlamalar<\/strong>   <\/strong><\/td>Madde 25 (1)<\/td>Tamamlanmam\u0131\u015f bir yat\u0131r\u0131m\u0131n devri i\u00e7in Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn izni zorunludur.<\/td><\/tr>
              Madde 26 (1)<\/td>Tamamlama vizesinden sonraki 2 y\u0131l i\u00e7inde sabit k\u0131ymetlerin sat\u0131\u015f\u0131 i\u00e7in Bakanl\u0131k izni gerekir; aksi halde destekler geri al\u0131n\u0131r.<\/td><\/tr>
              Madde 27 (1, 2)<\/td>Te\u015fvikli makine ve te\u00e7hizat\u0131n veya yat\u0131r\u0131m\u0131n b\u00fct\u00fcn\u00fcn\u00fcn kiralanmas\u0131 Bakanl\u0131k iznine tabidir.<\/td><\/tr>
              Madde 28 (1)<\/td>Yat\u0131r\u0131m yerinin de\u011fi\u015ftirilmesi talepleri Bakanl\u0131k taraf\u0131ndan proje baz\u0131nda de\u011ferlendirilir.<\/td><\/tr>
              Denetim ve Di\u011fer Destekler<\/strong> <\/strong><\/td>Madde 31 (2)<\/td>Denetim s\u0131ras\u0131nda istenen her t\u00fcrl\u00fc bilgi ve belgenin verilmesi ve yerinde incelemeye izin verilmesi zorunludur.<\/td><\/tr>
              Madde 33 (1)<\/td>Di\u011fer kamu kurumlar\u0131ndan al\u0131nan desteklerle bu Karar kapsam\u0131ndaki desteklerin birle\u015ftirilemeyece\u011fi kural\u0131na uymak (baz\u0131 istisnalar hari\u00e7).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

              Bu \u00f6zet ve tablo, yat\u0131r\u0131m s\u00fcrecinizde bir yol haritas\u0131 niteli\u011findedir. \u00d6zellikle kal\u0131n<\/strong> olarak i\u015faretlenmi\u015f maddeler, uyulmad\u0131\u011f\u0131 takdirde ciddi sonu\u00e7lar do\u011furabilecek kritik y\u00fck\u00fcml\u00fcl\u00fcklerdir.<\/p>\n\n\n\n

              Sayg\u0131lar\u0131m\u0131zla.<\/p>\n\n\n\n

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

              9903 Say\u0131l\u0131 karar, yat\u0131r\u0131mc\u0131lara \u00f6nemli destekler sunarken, bu desteklerin do\u011fru ve amac\u0131na uygun kullan\u0131lmas\u0131n\u0131 sa\u011flamak i\u00e7in bir dizi sorumluluk getirmektedir. Bu y\u00fck\u00fcml\u00fcl\u00fckleri ana ba\u015fl\u0131klar alt\u0131nda \u015f\u00f6yle \u00f6zetleyebiliriz: Yat\u0131r\u0131mc\u0131n\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri Tablosu A\u015fa\u011f\u0131daki tablo, Karar metnindeki temel y\u00fck\u00fcml\u00fcl\u00fckleri madde numaralar\u0131yla birlikte daha net bir \u015fekilde g\u00f6stermektedir. Y\u00fck\u00fcml\u00fcl\u00fck Kategorisi \u0130lgili Madde Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn A\u00e7\u0131klamas\u0131 Genel \u015eartlar ve Uygunluk   Madde […]<\/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":[86,79,35,47,73,45,46,77,48,80,78,87,50,49,42,85,39,74,51,81,52,25,83,76,84,82],"class_list":["post-1325","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-ar-ge-destekleri","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-savunma-sanayi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-tasarim-destekleri","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-yesil-donusum","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1325","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=1325"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1325\/revisions"}],"predecessor-version":[{"id":1328,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1325\/revisions\/1328"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}