Turkey Technology Development Zones Law No. 4691

This article will provide English translation for Turkey Technology Development Zones Law No. 4691.

The translation is made by Turkpidya from the original Turkish official gazette, and it’s not an official translation.

Purpose, Scope, Basis, Definitions and Abbreviations

Aim

ARTICLE 1 – (1) The purpose of this Regulation; to regulate the establishment, operation, management and supervision of technology development zones and the duties, authorities and responsibilities of the persons and institutions related to them and other procedures and principles regarding the implementation of the Technology Development Zones Law No. 4691 dated 26/6/2001 .

Scope

ARTICLE 2 – (1) This Regulation; It covers the establishment, operation, management and supervision of technology development zones and the duties, authorities and responsibilities of the persons and institutions related to them and other procedures and principles regarding the implementation of the Technology Development Zones Law No. 4691.

(2) In the activities in the regions covered by the Law No. 4691 on Technology Development Zones; Public Financial Management and Control Law No. 5018 dated 10/12/2003 , Law on Court of Accounts No. 6085 dated 3/12/2010, State Tender Law No. 2886 dated 8/9/1983 and No. 4734 dated 4/1/2002 The provisions of the Public Procurement Law are not applicable.

Rest

ARTICLE 3 – (1) This Regulation is governed by Articles 4, 5, 8, 9 and temporary 2 of the Law No. 4691 and Article 27 of the Decree-Law on the Organization and Duties of the Ministry of Science, Industry and Technology dated 3/6/2011 and numbered 635. prepared in accordance with

Definitions and abbreviations

ARTICLE 4 – (1) In this Regulation;

a) Research and development (R& D ): Creative studies carried out on a systematic basis to increase the knowledge of research and development, culture, human and society knowledge and to use this to design new processes, systems and applications, including software,

b) Researcher: Experts with at least a bachelor’s degree who are involved in the design or creation of new information, products, processes, methods and systems, and the management of related projects, in projects within the scope of R& D activities and innovation definition,

c) Production activities based on R& D : The original process, service, method, production technique, useful tools, materials, software, products and systems that emerge as a result of the R& D activities carried out by the entrepreneurs operating in the Region are located in the Region. the activities of making commercial products and producing them in the field production units,

ç) R& D centers or institutes: The places where R& D activities are carried out for the development of technology and products, which are owned by the public, have qualified manpower and machinery, hardware and software based on the modern technologies of the day ,

d) R& D personnel: Researchers, software developers and technicians directly involved in R& D activities,

e) Ministry: The Ministry of Science, Industry and Technology,

f) Application file: The file containing the necessary information and documents within the scope of this Regulation regarding the request for the establishment of the Zone, the addition of an additional area to the Zone or the change of the Zone boundary or the cancellation of the Zone area,

g) Region: Technology development region,

ğ) Zone area: Each detached area of ​​the Zone on the land, the boundaries of which are determined by coordinate values,

h) Zone operating directive: The directive prepared by the managing company, which includes the procedures and principles regarding the services to be provided to the entrepreneurs to be located in the Zone and the activities and practices to be carried out in the Zone,

ı) Support: Out of the expenses related to the infrastructure, administration building and incubation center construction required for the regions, incubation programs carried out or to be carried out by the managing company to support R& D and innovation activities, technology transfer office services and technology cooperation programs, the portion that cannot be met by the managing company is transferred to the Ministry budget. the appropriation,

i) Support personnel: Managers, technical staff, laboratory assistants, secretaries, workers and similar personnel who participate in R& D activities or are directly related to these activities,

j) General Directorate: Ministry General Directorate of Science and Technology,

k) Entrepreneur: Real and legal persons who want or benefit from the services and opportunities in the region,

l) Administrative building: The structure that includes the offices, technical and social departments to be used by the personnel to be employed by the management company in order to carry out the services to be provided in the Region, where the incubation center and technology transfer offices, as well as the entrepreneurs if needed, can take place,

m) Law: Technology Development Zones Law No. 4691,

n) KOSGEB: Small and Medium Enterprises Development and Support Administration,

o) Incubation center ( incubator ): In order to develop especially young and new businesses; Structures where office services, equipment support, management support, access to financial resources, critical business and technical support services are provided under one roof to entrepreneurial companies ,

ö) Founding committee: Consisting of at least one university or high technology institute or public R& Dcenter or institute and representatives of other institutions and organizations in the province where the Region is located, with the establishment of the Region before the relevant institutions and organizations in the process until the establishment of the Region management company. the committee responsible for all related works and transactions,

p) Technology development zone: A technological invention, a commercial product, method, where companies using high/advanced technology or oriented towards new technologies produce/develop technology or software by making use of the facilities of a certain university or high technology institute or R& D center or institute . or in or near the same university, high technology institute or R& D center or institute, where they operate to transform them into services and thus contribute to the development of the region; the site where the academic, economic and social structure is integrated, or the technopark or technocity with these features ,

r) Technician: Persons who have received higher education in the field of engineering, science and health sciences, or those who have graduated from technical, science and health departments of vocational high schools or vocational schools, and have technical knowledge and experience,

s) Technology transfer office (TTO): Information, coordination, directing research, encouraging the creation of new R& D companies between technology developer R& D institutions and organizations and technology user industrial companies or other technology or R& D institutions and organizations, The structure that operates in developing cooperation, protecting, marketing and selling intellectual property rights, managing the revenues obtained from the sale of intellectual property,

ş) Technological product: A product with high added value and competitiveness, which is produced by qualified workforce using scientific knowledge and technological research in order to meet social needs and raise the standard of living, which differs significantly from the existing one,

t) TOBB: The Union of Chambers and Commodity Exchanges of Turkey,

u) TÜBİTAK: Scientific and Technological Research Council of Turkey,

ü) University: Universities that have completed their structuring in engineering and basic sciences in terms of manpower and technical equipment and are approved by the Council of Higher Education to have sufficient research staff at the level of doctoral students,

v) Production units: Production units that are established or used by real or legal persons operating in the Region in accordance with the purpose of the Law, based on new and high technologies and do not harm the environment,

y) Innovation in the product: Technologically new product is a product that shows essential and technological differences in terms of its material, parts and functions when compared to the previous product generation,

z) Innovation in production methods: The method used in the production of new or improved products that cannot be produced in traditional production facilities, or in the production of products that are still being produced with new techniques,

aa ) Feasibility report: The report prepared in accordance with the Technology Development Zone Feasibility Report Preparation Principles included in the annex of this Regulation,

bb ) Software: Designing, in a certain systematic, the set of commands or programs that enable a computer, communication device or other device based on information technology to operate and perform the necessary operations regarding the data given to it, and documents including their code list, operating and user manuals, All of the products and services in the form of development and all forms of delivery such as licensing, leasing and transfer with all rights of these products or goods and services,

cc ) Software personnel: Qualified personnel who work in the process defined as software, develop and produce programs, and have sufficient experience or training in their field,

çç ) Innovation: Being able to meet social and economic needs, be successfully introduced to existing markets or create new markets; the processes and the results of the processes created with the idea of ​​a new product or product, service, application, method or business model,

dd ) YÖK: Higher Education Council,

ee ) Managing company: The company that is established as a joint stock company in accordance with the law and is responsible for the management and operation of the Zone,

means .

SECOND PART

Establishment, Operation, Activities to Take Place in the Zone

Related Procedures and Principles

Establishment of the founding committee

ARTICLE 5 – (1) Representatives of at least one university or high technology institute or public R& Dcenter or institute in the province where the Zone is located, and those who want to participate from the institutions and organizations specified in Article 14, who come together to establish a Zone, with their representatives. They form the founding committee with a protocol.   

Location selection

ARTICLE 6 – (1) Site selection for the Zone area to be used for the purpose of the law is made by the founding committee or the managing company.

(2) It is required to have at least one university or high technology institute or public R& D center or institute within the borders of the province where the site selection for the region area is made.

(3) Founding committee or Regional management company; The proximity of the Region area to be selected to the university or high technology institute or public R& D center or institute within the founding committee or the managing company partnership, or to be within or near the lands of these institutions or organizations, as well as the qualifications of the industrialists and entrepreneurs in the region where it is located, The manpower potential, the geological situation of the region, its social and technical infrastructure, its compliance with the objectives of the country development plans, and the content of the approved spatial strategy plans and environmental plan, if any, the ownership and cadastral status of the selected land, the development road, the cadastralIt takes into account its frontage to a road or connection access road, ease of allocation and purchase, current land use status, and which transportation axes the land is located on and/or near.

(4)   Areas covered by the Coastal Law, water protection areas, geologically objectionable areas, mining areas, agricultural areas, pasture areas, forest areas, national parks, wet areas, nature parks, nature protection areas, nature monuments, wildlife protection areas, wild life improvement areas, monumental trees, 1/7/2003Sample hunting grounds, sensitive marine areas, protected areas, cultural and tourism protection and development zones and tourism centers, military forbidden zones and security zones, special environmental protection zones and areas where energy production facilities are located, registered under the Land Hunting Law No. Other similar areas whose use is restricted in accordance with the legislation and cannot be selected as a Zone or used for this purpose cannot be selected as a Zone area. However, those who are allowed to be selected as a Region in accordance with the relevant legislation in line with the relevant legislation, may be selected as a Region area. Regarding the selected Region area,

(5) Highways, railways, ports, airports, residential centers, university or high technology institute or public R& D center or institute areas, existing or under construction industrial zones, provincial borders, municipality and adjacent area border, solid waste storage An appropriate scale thematic map, which includes areas of strategic importance for the Region and its surroundings, and other technology development zones, if any, within the borders of the province, is prepared together with an explanatory summary report under the responsibility of the survey engineer or city planner. In addition, the 1/25.000 scaled standard topographic map with the Zone area marked is also added. Covering the Region area, if any; spatially certified by the relevant administrationsStrategy plan, environmental plan, 1/5000 scaled zoning plan and plan decisions, 1/1000 or smaller scaled maps, air obstacle plans and geological survey report or ground survey report approved by the relevant institution that determines the natural hazard and earthquake situation are also attached. The absence of these documents shall be separately documented by the relevant institutions.

(6) Signed by the founding committee or the representative of the managing company, in the A4 norm, in which the boundaries of the Zone area and corner points are engraved, and the coordinate values, area amount, scale, north sign and Zone name and province, district and town/town/village information are specified. The appropriate scaled map is prepared under the responsibility of the survey engineer. If the application for the Region is approved by the Evaluation Board, this map is submitted to the Council of Ministers together with the decision of the Evaluation Board in order to finalize the boundaries of the Region area.

Research and development, industry potential and financial adequacy

ARTICLE 7 – (1) The condition of having sufficient R& D and industrial potential and financial adequacy in the region where the region is planned to be established is sought.

(2) To be held in the region; Information on the financing plan to be provided by the Zone founders for the realization of the administrative building, incubation center and infrastructure construction, and incubation programs, technology transfer office services and technology cooperation programs carried out or to be carried out by the managing company to support R& D and innovation activities are specified in the feasibility report. The cash capital amount specified in the feasibility report cannot be less than twice the capital required in the Turkish Commercial Code No. 6102 dated 13/1/2011 .

(3) The Evaluation Board decides on the adequacy of the existing R& D and industrial potential in the region and the financial structure required for the establishment and operation of the Region, in line with the information given in the feasibility report attached to this Regulation.

District applications

ARTICLE 8 – (1) The founding committee makes its application regarding the establishment of the Zone, and if it is the Zone manager company, regarding the addition of an additional area to the Zone, the change of the Zone boundary or the cancellation of the Zone area, together with the 8 team application files it will prepare, to the General Directorate.

(2) The information and documents required to be included in the application file are listed below.

a) For the regional establishment;

1) Application letter,

2) Founding committee protocol,

3) Land registry information and certified property map or map of the selected place,

4) Letter of consent to be obtained from the owner of the selected land,

5) Documents required in the fourth, fifth and sixth paragraphs of Article 6 ,

6) Opinion to be received from the relevant institution that has the authority to approve the plan on the selected area, as to whether there is any inconvenience in terms of the plan integrity,

7) Feasibility report.

b) For the expansion of the Zone area or the addition of an additional area to the Zone;

1) Application letter,

2) The decision of the executive company board of directors regarding the application,

3) Land registry information and certified property map or map of the selected place,

4) Letter of consent to be obtained from the owner of the selected land,

5) Documents required in the fourth, fifth and sixth paragraphs of Article 6 ,

6) Opinion to be received from the relevant institution that has the authority to approve the plan on the selected area, as to whether there is any inconvenience in terms of the plan integrity,

7) The data of the feasibility report in the annex of this Regulation under the heading “Information on the selection of the region area”. However, if the additional area added to the Zone is located within the borders of different provinces, the feasibility report for that province is prepared again.

c) For the narrowing of the Zone area or the cancellation of the Zone area;

1) Application letter,

2) The decision of the executive company board of directors regarding the application,

3) Land registry information and certified property sheet or map of the area removed from the Zone and the remaining area or the area that is requested to be canceled as a Zone area,

4) A letter of consent to be obtained from the owner of the place that has been removed from the Zone or that is requested to be canceled as a Zone area,

5) Documents required in the sixth paragraph of Article 6

(3) Suggestion Zone area borders are marked on the cadastral – property sheet or map, zoning plan, currentmap and similar bases in the application file regarding the establishment of the Zone, the addition of an additional area to the Zone, the change of the Zone boundary or the cancellation of the Zone area.

(4) The regional application file is examined by the General Directorate within fifteen days in terms of whether it is complete or not . In case of deficiencies in the application file, the deficiencies are notified to the applicant. If the application file is complete, it is evaluated by the Evaluation Board within two months. The regional establishment application file is submitted to the evaluation of the members of the Evaluation Board at the latest fifteen days before the meeting date by the General Directorate.

Composition of the Evaluation Board

ARTICLE 9 – (1) The Evaluation Board consists of the head of department or a higher level principal and a substitute representative who will evaluate the application file regarding the Region in terms of the provisions of the Law and this Regulation and the issues concerning the institution they represent. In case the principal member cannot attend the meeting, the substitute member attends the meeting. In the event that both permanent and alternate members cannot attend the meeting, the relevant institution and organization are informed by the Ministry in order to ensure that their membership status is reviewed.

(2) Evaluation Board;

a) Ministry,

b) Ministry of Finance,

c) Ministry of Environment and Urbanization,

ç) Ministry of Development,

d) YÖK,

e) TUBITAK,

f) TOBB,

g) A private institution operating on technology to be determined by the Ministry,

It consists of representatives from eight institutions or organizations.

Working principles and procedures of the Evaluation Board

ARTICLE 10 – (1) The working procedures and principles of the Evaluation Board are set out below.

a) The Evaluation Board convenes under the chairmanship of the Ministry General Director of Science and Technology with the participation of at least six members.

b) Secretariat works of the Board are carried out by the General Directorate.

c)   In case of need, the Board convenes upon the written invitation of the General Directorate or at least three members of the Evaluation Board on the same subject, without making an application, and can take a decision regarding the Region within the scope of the Law and this Regulation.

ç) The members of the Board examine the application file within the framework of the provisions of the Law and this Regulation in terms of issues concerning the institution and organization they represent, and;

1) The suitability of the selected place in terms of development plans, approved spatial strategy plans, if any, environmental plan and other site selection criteria ,

2) R& D , academic and industrial potential presence and financial adequacy in the region,

3) The adequacy of the university or high technology institute or public R& D center or institute that cooperates in the regional establishment,

4) Compliance of the technological areas in which the Zone to be established will operate with the purpose of the Law,

5) Whether the production, market and sector expectations in the region are at a level that will have a positive impact on the activity dynamism of the Region,

6) Whether it will be possible to produce and develop new and advanced technology in the Region to be established,

7) Possible contributions of the Region to be established to the economic, technological, social and cultural development of the country and region,

8) The possible contributions of the institutions and organizations to be cooperated to the formation and success of the Region,

9) The adequacy of the financial structures of the founders of the Zone and the financial support they will receive in the establishment and operation of the Zone,

10)   The adequacy of the justifications for the request for adding an additional area to the zone, changing the zone border or canceling the zone area,

and attend the meeting with the preliminary evaluation report containing their views on the District application file.

d) When deemed necessary, the members of the Board may also receive written or verbal opinions from relevant public institutions and organizations, local administrations, professional chambers and real and legal persons, invite the applicant for an interview or conduct an on-site inspection.

e) The decision of the Evaluation Board regarding the approval of the regional application is taken with the same votes of at least six members attending the meeting.

f) The decision of the Evaluation Board regarding the applications and its annexes are prepared by the secretariat and submitted for the signature of the Evaluation Board members.

g) If the application is not approved by the Evaluation Committee, the relevant founding committee or the managing company is notified in writing by the secretariat , together with the reason for the decision of the Evaluation Committee regarding the Region .

Region announcement

ARTICLE 11 – (1) If the regional application is approved by the Evaluation Board, the relevant Board decision and its annexes are submitted to the Council of Ministers by the Ministry. Finalized by the decision of the Council of Ministers; The establishment of the Zone, the addition of an additional area to the Zone, the change of the Zone boundary or the cancellation of the Zone area shall enter into force by being published in the Official Gazette.

(2) The decision of the Council of Ministers regarding the borders of the Zone area or the cancellation of the Zone area, which came into force by being published in the Official Gazette, is sent to the Ministry of Environment and Urbanization and other relevant institutions and organizations to be processed in the current plan or to be taken into account in the plan change.

Establishment of the managing company and the articles of association

ARTICLE 12 – (1) The establishment of a managing company is carried out after the Regional establishment decision is published in the Official Gazette and notified to the founding committee. However, the founding committee sends the company’s articles of association to the General Directorate to be examined in terms of compliance with the Law and this Regulation before the establishment of the managing company. In cases where it deems necessary, the General Directorate requests a change in the articles of association of the manager company in terms of compliance with the purpose of the Law.

(2) If the formation of a joint stock company is realized before the announcement of the Region, the company sends the articles of association to the General Directorate for examination, after the announcement of the Region so that it can start operations with the status of a manager company. As a result of the examination carried out by the General Directorate, amendments to the articles of association are requested if necessary in line with the purpose of the Law.

(3) After the publication of the Articles of Association of the managing company in the Turkish Trade Registry Gazette, the opinion of the General Directorate shall be sought for the amendments to be made on its purpose and subject in terms of compliance with the Law and this Regulation. The General Management is informed about the changes made in the shareholding structure of the managing company.

(4) Following the publication of the Articles of Association in the Turkish Trade Registry Gazette, a copy is sent to the General Directorate.

(5) Management company establishment transactions are concluded within one year following the publication of the Regional establishment decision in the Official Gazette. If these procedures are not completed within this period, the founding committee applies to the General Directorate for an extension of time. If deemed appropriate, the General Directorate may grant an additional period of six months at most, for once. In the event that the establishment of the managing company is not registered in the Trade Registry within this additional period, the decision of the Council of Ministers regarding the announcement of the Region shall be annulled together with its provisions and results. This situation is reported to the Ministry of Environment and Urbanization and other relevant institutions and organizations.

Appointment of the managing company general manager

ARTICLE 13 – (1) Those who will be appointed to the general directorate of the regional manager company, must have at least a bachelor’s degree from a university.

(2) Information is given to the General Directorate within the scope of this article regarding the appointed executive company general manager.

(3) If the establishment of a joint stock company and the appointment of the company’s general manager are realized before the announcement of the Zone, the status of the general manager is re-evaluated by the managing company’s board of directors within the scope of the provision of this article and the result is reported to the General Directorate.

(4) Training programs may or may be carried out by the Ministry, if necessary, for the general managers or other personnel of the regional management company in order to ensure the management and operation of the Zone in accordance with the Law and this Regulation.

Executive company founders

ARTICLE 14 – (1) Among the founders of the managing company, it is required to have at least one university or high technology institute or public R& D center or institute located in the province of the Region.

(2) In addition to the managing company;

a) Chambers and commodity exchanges affiliated to the Union of Chambers and Commodity Exchanges of Turkey,

b) Chambers, unions and federations affiliated to the Confederation of Turkish Tradesmen and Craftsmen,

c) Local governments,

ç) Banks and financial institutions,

d) Domestic and foreign private legal entities,

e) Foundations, cooperatives and associations related to R& D and technology development,

f) Relevant public institutions,

g) Exporters’ associations

may be a founder or a later partner.

(3) Local governments may become partners in the managing company based on their own parliamentary decision, without the need for any further action.

(4) Foreign private legal entities may participate in the managing company, provided that they obtain the necessary permissions within the framework of the Foreign Direct Investment Law No. 4875 dated 5/6/2003 and the provisions of the relevant legislation.

(5) From the managing company partners; universities, high technology institutes or public R& D centers or institutes may pay the capital share they have committed to the managing company from the revolving fund revenues.

Roles and responsibilities of the managing company

ARTICLE 15 – (1) The managing company, in order to realize the purpose of the Law;

a) Planning and projecting of the region, carrying out the necessary infrastructure and superstructure services,

b) In the planning process, taking into account the environmental plans, if any, zoning plans and changes, subdivision plans and amendments are made in accordance with the provisions   of the Law and this Regulation and submitted to the Ministry for approval,

c) Submitting the implementation projects prepared or made to be prepared in accordance with the provisions of the Zoning Law No. 3194 dated 3/5/1985 , with the technical responsibility of the project author and technical responsibility to be determined by the managing company, to the Ministry for approval

ç) According to the implementation development plan approved by the Ministry and entered into force; obtaining licenses and permits related to land use, design, construction and use of structures and facilities,

d) Submitting to the General Directorate the general deadline plan covering the period from the establishment of the zone to its putting into service, as well as the work program regarding the use of the appropriation, if it has requested an appropriation,

e) To take necessary actions in accordance with the Law on Building Inspection dated 29/6/2001 and numbered 4708 and the provisions of the relevant regulation,

f) Waste water, waste water infrastructure facilities, solid waste, soil pollution, noise and air pollution, hazardous medical waste, radioactive substance and hazardous chemicals management, fire protection and fire fighting, preparation and coordination of emergency plans, evacuation,   first Working in coordination with relevant institutions and organizations on issues including aid and emergency medical intervention and natural disasters, and taking necessary measures within the framework of relevant legislation,

g) Making all building insurances against fire and natural disasters in the region,

ğ) Providing and uninterruptedly providing cleaning, electricity, drinking and utility water, natural gas, fuel oil, heating and ventilation, distribution networks, sewerage, waste water, intra-regional roads, voice and data communication, internet services and other services required for the region. taking the necessary measures to ensure the continuation of the work, determining the working principles, making and applying the pricing and calculations, providing all kinds of maintenance and repair services, identifying those who damage the infrastructure and superstructure and ensuring the compensation of the damages, Meeting the economic, social and cultural needs of all people, such as eating, drinking, entertainment, resting, prayer and shelter, as much as possible ,

h) Region; If it is within the territory of the university or organized industrial zone, it is aimed to make use of firefighting vehicles and equipment within the university or organized industrial zone, to ensure that sufficient number of firefighting vehicles and equipment are available if it is outside the university or organized industrial zone, or to cooperate with the closest relevant institutions and organizations to the Zone area. taking the necessary precautions,

ı) Evaluating the requests of institutions, organizations, local or foreign legal or real persons who want to take place in order to provide services in the Zone and allocating a place to those found suitable in accordance with the Zone operating directive,

i) Each R& D project to be carried out exclusively in the Region by the entrepreneurs who want to take part in R& D activities in the Region,  to the Project Evaluation Commission of at least three members who are not related to the project, of which at least two members are academic staff and one member is a lecturer or industry expert, to be determined by the managing company; be able to develop high/advanced technological products with commercialization potential, import substitution or export potential, develop innovations in products and production methods, increase product quality or standard, increase productivity, reduce production costs, an R& D program that can produce knowledge and realize an effective university-industry cooperation.It is examined in terms of whether it is a project, documenting the result of the examination, archiving the documents, projects supported within the scope of other public and international R& D support programs are not subject to re-examination and approval unless a contrary application is stipulated in the Regional operating directive, R& D activities in another Region Obtaining the information and documents related to the R& D  project of the entrepreneur company that performs the transfer and requests the transfer, and re-examined it in terms of the R& D project and process within the scope of this paragraph, the examination was completed and the R& DEntrepreneurs who want to take place in the Region whose project is deemed appropriate, allocation of space in the Region within the scope of this clause in line with the operating directive of the Region manager company, Evaluation of each new R& D project to be started in the Region by the entrepreneurs who have previously been allocated a place in the Region, within the scope of this clause, Operating the regional manager company In line with the directive, the renewal of the land allocation to the entrepreneurs, the extension of the project period within the scope of this paragraph, the arrangement of the lease agreements over the rental price to be determined by the Ministry, taking into account the duration of the R& D projects in Turkish Lira in the currency, and the fact that the entrepreneurs may be exported from the Region within the scope of this Regulation,

j) Allocating space to enterprises that want to produce within the scope of Article 8 of the Law, in accordance with the Law, this Regulation and the Regional operating directive,

k) Allocating a discounted place to the incubators, up to a maximum of 36 months, based on the duration of the R& D project, provided that the unit square meter rental fees applied in the Region are not more than 25 percent for those who have publicly supported R& D projects and 50 percent for others , While allocating space, taking care to create office areas that are completely or partially separated from other companies,

l) The management and operation of the Zone, the evaluation of each new R&D project to be carried out by the entrepreneurs in the Zone, the evaluation of each new R& D project to be carried out by the entrepreneurs in the Zone, the allocation of space to those deemed appropriate, the implementation of Article 8 of the Law allowing the production of technological products, the arrangement of lease contracts in accordance with this Regulation , R& DPreparation of the Regional Operations Directive, which includes the procedures and principles regarding all activities and practices to be carried out in the Zone, such as the approval process of the time to be spent outside the Zone, monitoring of projects, entrepreneurs and personnel whose wages will be exempt from income tax, and removal of entrepreneurs from the Zone, in accordance with the Law and this Regulation, and a copy of it by the manager. Sending the company establishment to the General Directorate within a maximum of three months following its publication in the Turkish Trade Registry Gazette,

m) Carrying out activities to increase the demands of entrepreneurs in the region to benefit from theopportunities, knowledge, infrastructure, facilities, machinery and equipment of universities or high technology institutes or public R& D centers or institutes, and meeting these demands in coordination with the relevant units,

n) In case the entrepreneurs in the Region whose all R& D projects have been concluded have not been able to present a new R& D project within three months , taking the necessary actions to ensure that they are expelled from the Region, regardless of the current lease contract period, Notifying the relevant tax office and the Social Security Institution within thirty days from the date of

o) Determining and archiving the lists of entrepreneurial R& D companies,   R& D projects and all R& D and support personnel employed in the Region on a monthly basis, together with their recorded details, and notifying the relevant people when requested,

ö) To send the information prepared in accordance with the format requested by the Ministry and approved by its own independent accountant financial advisor or certified public accountant quarterly, regarding the activities of the entrepreneurs in the Region, to the Ministry within sixty days following the quarterly period, and the same information to the General Directorate in electronic environment. the monthly exemption documents are not approved in case of non-compliance with this clause,

p) Inspecting the entrepreneurs according to the Law, the issues specified in this Regulation and the Regional Operations Directive, not approving the monthly exemption certificates from the date of detection of the contrary activities, giving a certain period not exceeding three months by warning the entrepreneurs to correct them, existing lease agreement of the entrepreneurs who do not correct their contrary activities at the end of the given period. Taking the necessary measures to ensure that he is expelled from the Region, regardless of the duration,

r) Regarding the entrepreneurs in the region;

1) Ensuring that the entrepreneur operates in accordance with the purpose specified in the Law, performing the necessary inspections in order to obtain the document containing all kinds of statistical data requested regarding the activities carried out, in a complete and timely manner,

2) Sending the information and documents requested by the Ministry regarding the activities of the entrepreneurs in accordance with the determined time and format,

3) Inspecting whether the persons who benefit from the income tax exemption for the wages employed by the entrepreneur actually work in the Zone,

4) Inspecting whether the ratio of the number of support personnel employed by the entrepreneur and within the scope of the exemption and the number of R& D personnel to each other complies with the criteria specified in the Law and this Regulation ,

5) If requested by the entrepreneur, the R& D personnel working within the scope of the R& D project carried out by the entrepreneurs; Examining the time required to be spent outside of the Region in relation to the duty carried out in the Region, approving the appropriate ones, examining and archiving the documents obtained from the relevant institution and organization regarding the actual time spent abroad within the scope of the R& D project,

s) Making a contract with a certified public accountant until the end of January of each year, in order to have all kinds of accounts and transactions examined annually by a certified public accountant authorized in accordance with the Law on Certified Public Accountant and Certified Public Accountant, dated 1/6/1989 and numbered 3568, Ensuring that a copy of the financial audit report prepared by the financial advisor within the scope of this Regulation in accordance with the Certified Public Accountant Report Format to be determined by the Ministry is sent to him and the Ministry within the same period until the end of June of each year,  

ş) Preparing at least three-year strategic plan of the Region within the first year from the date of establishment of the managing company, renewing it in case the strategic plan period is completed and sending it to the Ministry, and also reporting to the Ministry the performance indicators prepared according to the strategic plan at the end of each year, together with their justifications,

t) Comparing the report, prepared in accordance with the Technological Development Zone Impact Assessment Report Preparation Procedures and Principles to be determined by the Ministry, with the previous year, in order to evaluate the impact of the support and exemptions provided to him and to the enterprises engaged in R& Dactivities in the Region at the end of each year, to be displayed and sent to the Ministry in June every year,

u) After the Zone becomes operational; Establishment of a technology transfer office within three years, If there is no technology development center operated by KOSGEB in the Region, the establishment of an incubation center within one year at the latest,

ü) When the Zone becomes operational, employment of at least 3 persons in total , including the general manager, within the scope of the Zone manager company, including at least one graduate with a bachelor’s degree, to be employed in monitoring the activities within the scope of the Law and this Regulation ,

Along with the fulfillment of his duties , he is obliged to take the necessary actions for the management and operation of the Zone within the scope of the Law and this Regulation.

(2) In addition, the managing company provides technical services to entrepreneurs in training, incubation, testing, calibration and quality assurance and similar issues in line with the needs of the Region, as well as protection of intellectual property rights and licensing, transfer and similar transactions, company establishment, technology transfer, financing, taxation and legal procedures. Providing or providing services on issues such as applications, risk capital, marketing and export, In line with the common needs of institutions and organizations and entrepreneurs operating in the region, important production, test and control tools and equipment, which are not financially and technologically impossible for them to buy or do alone Purpose-oriented new and high-tech laboratories  andEstablishment and operation of production units, making them available for the use of those concerned in return for a fee, employing experienced personnel who will use the said tools, machinery and equipment in relation to these services and carry out the business activities when necessary, providing the necessary cooperation and coordination with the persons and organizations related to these issues. It can also be involved in D activities.

(3) Entrepreneurs in the Region, located in technology development centers operated by KOSGEB or supported under other legislation and engaged in R& D activities, are also administratively liable to the Ministry and the Region’s executive company within the scope of the Law and this Regulation.

Incubation firm, incubation center and incubation program

ARTICLE 16 – (1) Incubation companies; are young entrepreneurs or new businesses that have projects that are primarily supported by public institutions and organizations for R& D , technological innovation and software activities, or are approved to be supported by competition programs by public institutions and organizations and private sector enterprises, or are engaged in these activities.

(2) Managing company; It operates an incubation center in order to train R& D and innovative companies in the region and to develop young and new enterprises.

(3) Managing company; It allocates a place within the scope of the provisions of this Regulation in the incubation center for a maximum of thirty-six months, given time according to the project, to entrepreneurs who are found suitable for incubation or to real persons with a new idea.

(4) Managing company; When there is no space in the incubation center, incubation companies or real persons with a new idea can be accommodated in these buildings, provided that there are suitable offices in the administration building, R& D building or other buildings.

(5) Managing company; In case the incubation companies cannot meet the office demands in the region, they can request support from the Ministry for the construction of a new incubation center. A needs analysis report showing the need for an incubation center is also attached to the support request.

(6) The number of incubation companies within the zone area cannot be less than 10 percent of the total number of companies. In calculations, fractions are calculated in full. Incubation companies located in the technology development center operated by KOSGEB in the region are also included in this calculation.

(7) The managing company within the scope of incubation programs; provides the following services and supports within its means .

a) Providing office facilities, furniture and equipment , creating the needed infrastructure and common spaces.

b) Providing secretariat and support services, providing access to hardware and software.

c) Organizing competitions and similar entrepreneurship-promoting programs.

d) Organizing relevant training, seminars and workshops.

d) Providing management support, critical business and technical support.

e) Providing consultancy and mentoring services in technical and administrative matters .

f) Providing support in the fields of incorporation, commercialization, internationalization and similar areas.

g) Providing consultancy on access to finance related to R& D and innovation activities and directing them to existing programs and/or supporting meeting with appropriate structures.

Technology transfer office

ARTICLE 17 – (1) The managing company establishes the technology transfer office and provides the following services and supports within this scope .

a) Carrying out activities to inform, coordinate and direct research between technology developer R& Dinstitutions and organizations and technology user industrial companies or other technology or R& D institutions and organizations.

b) Encouraging and supporting the establishment of new R& D companies and ensuring cooperation.

c) Protection, marketing, sale, transfer, transfer of intellectual property rights, management of revenues from the sale of intellectual property rights.

ç) Carrying out studies that will encourage researchers and industrialists to R& D and innovation.

d) Supporting academic staff and research and development activities of R& D and innovative companies, both financially and organizationally , within the scope of university-industry cooperation .

e) Supporting the transformation of scientific findings, inventions and technologies into products as soon as possible and efficiently.

f) Providing support and providing related services for the promotion of the manufactured product to the industry, its marketing and commercialization in national and international areas.

Technology collaboration programs

ARTICLE 18 – (1) The managing company, within the framework of technology cooperation programs; It provides the following services and supports, within its means, in order to ensure the establishment of R& D and technology-oriented collaborations with companies operating in the region, with domestic and foreign companies, researchers and research institutions and related institutions .

a) The delegation can visit and organize project markets.

b) It may organize fairs, seminars, congresses, panels and similar events, and carry out studies to ensure participation in such events.

c) It can carry out clustering activities, establish cooperation platforms, clusters and networks.

ç) It can become a member of existing similar structures or cooperate with existing structures and carry out joint studies.

d) May engage in matching activities to bring together technology demands and supplies.

e) Companies in the region;   It may carry out coordination activities between companies, universities or other R& D institutions and organizations in or outside the Region in order to provide a technological solution to the problems they encounter during the projects they carry out.

f) It can carry out studies within the scope of technology cooperation programs with technoparks or technopolis and similar structures in the country and abroad .

Personnel employment in the region

ARTICLE 19 – (1) Personnel are employed in accordance with the applicable work and labor legislation in the activities taking place in the managing company and the Region. Foreign managers and R& D personnel with at least a bachelor’s degree can be employed in the regions within the framework of the Foreign Direct Investment Law No.

(2) Public institutions and organizations and university personnel whose services are needed as researchers and administrative personnel in the activities in the Region can be employed on a permanent or part-time basis with the permission of the institutions they work for. The incomes of part-time lecturers, lecturers, research assistants and experts for these services are excluded from the scope of university revolving fund. Personnel to be employed on a permanent basis are given unpaid leave by their institutions and their relations with their staff continue. In terms of social security, 31/5/2006Social Security and General Health Insurance Law No. 5510 dated and 5510, the employer’s share of the insurance premium to be determined on the basis of the main positions of those deemed to be insured within the scope of subparagraph (c) of the first paragraph of Article 4, or the pension deduction of those who fall within the scope of the temporary article 4 of the Law No. 5510, in return for the institution and general health insurance premiums are covered by the relevant legal entity, and no severance pay is paid at the end of their employment. The provisions of Article 36 of the Higher Education Law dated 4/11/1981 and numbered 2547 are not applicable.

(3) Instructors can carry out their studies in accordance with the principles of temporary assignment in the country and abroad stipulated in Article 39 of the Law No. 2547, with the permission of the University Administrative Board, in institutions in the Region. The income of the academic staff assigned to the Regions on a paid leave in the Region is excluded from the university revolving fund. In addition, with the permission of the University Administrative Board, faculty members may establish companies in these regions, become a partner in an established company and/or take part in the management of these companies in order to commercialize the results of their research.

THIRD PART

Planning and Projecting of the Region

land supply

ARTICLE 20 – (1) University lands located within the Zone’s areas are allocated to the managing company of the Zone, provided that the ownership remains with the relevant university, if these universities approve and give permission. This also applies to lands belonging to other public institutions and organizations and private law legal entities.

(2) In case of a request for the establishment of easement right or the granting of usage permission on the immovables that are privately owned by the Treasury or under the jurisdiction and disposal of the State within the zone area, the Ministry of Finance will grant the first five years   free  of charge in favor of the managing company ,   and the immovable subject to investment for the following years. In exchange for two thousandths of the property tax value, the right of easement is established or permission to use is given. No revenue share is collected from the activities to be carried out on these immovables for which the right of servitude has been established and permission to use has been given . To determine the procedures and principles regarding the implementation of this paragraph and to determine the easement or usage permit fee, as determined by the Ministry of Development .-The Ministry of Finance is authorized to differentiate by provinces according to their economic development ranking or to reduce them to zero. In the event that the registration of the unregistered areas within the jurisdiction and possession of the State within the zone area is required, following the registration by the managing company on behalf of the Finance Treasury, an easement right is established in favor of the managing company and/or a usage permit is given within the scope of this paragraph, and the General Directorate is informed of the result.

(3) Immovables belonging to real or private law legal entities located in the Zone may be acquired by the Zone management company to be used for the purpose of the Zone, by purchasing, renting or establishing an easement right in favor of the managing company.

(4) In case of need, the expropriation requests of the managing company for real or private law legal entities within the area declared as a Zone are evaluated by the Ministry and, if deemed appropriate, 4/11/1983 .It is expropriated by the Ministry in accordance with the principles set forth in the Expropriation Law No. 2942 dated No. 2942 and registered in the name of the Treasury in the land registry. Expropriation procedures, other than taking a public interest decision, may be carried out by the provincial directorates of the Ministry through delegation of authority, if the Ministry deems it appropriate. Expropriation costs and other expenses required by the expropriation procedures are paid by the managing company requesting expropriation. In this way, a free easement right is established by the Ministry of Finance on the immovables registered in the name of the Treasury in favor of the managing company that pays the expropriation price.

(5) The public interest decision regarding expropriation is made by the Ministry upon the application of the managing company.

Principles of preparation of regional development plans and approval of plans

ARTICLE 21 – (1) Zone zoning plans and zoning plan amendments are prepared or have it prepared by the managing company of the Zone in accordance with the provisions of this Regulation.

(2) In the zoning plans of the Zone area, the borders and coordinates of which are published in the Official Gazette, according to the Procedures and Principles to be followed in the Preparation of the Technology DevelopmentZones Zoning Plan issued by the Ministry in accordance with the Law, taking into account the characteristics and needs of the Zone area . Land use decisions such as Production Area are included.

(3) In the annex of the zoning plan explanation report, the restriction documents provided for the Zone application are included. In addition, the report includes the conclusion and recommendations section of the geological- geotechnical survey report based on the zoning plan approved by the relevant institution, and the up-to-date title deed registration information of the immovable properties subject to the zoning plan . Prior to the zoning plan to be submitted to the Ministry for approval, the allocation of immovable properties belonging to the university, the Treasury or other public institutions or organizations and private law legal entities in the Region on behalf of the managing company is documented.

(4) One building or more than one building can be built on the islands and parcels created within the framework of the regional zoning plans.

(5) In the urban design project or settlement project or site plan of the region; Coordinates and elevation values ​​of roads and parcels formed by road, square, park, parking lot, green area and similar displays are also given to the Ministry.

(6) The zoning plans of the region are approved by the Ministry and enter into force. Regional zoning plans approved by the Ministry are announced by the municipality if they are within the borders of the municipality and adjacent areas, and by the governorship if they are outside, for a period of one month from the date of delivery. This advertisement is presented to the local and national press organs and the public. If the plans are finalized, they are sent to the Ministry of Environment and Urbanization and relevant institutions and organizations for information.

(7) Objections can be made to the zoning plans within one month. Objections are submitted to the Ministry by the relevant administration at the end of the announcement period. Objections submitted to the Ministry are examined and finalized within thirty days. Changes in the zoning plan are also subject to the same procedures and principles.

(8) The managing company shall have the plan author within its own body or its partner public institution or its partner in the group specified in the Regulation on the Competence of the Authors to Undertake the Plan, published in the Official Gazette dated 7/1/2006 and numbered 26046 , regarding the Zoning Law No. 3194. If there is a plan author who has a qualification certificate working in his organization, he can prepare the zoning plans by forming a planning group. The manager company, which does not have these qualifications, can have the development plans prepared by qualified plan authors or author institutions.

(9) For each Zone area to be planned, on the condition that the maximum height is allowed, the floor area coefficient cannot exceed forty percent, Equivalent(E)=1.00 within the boundaries of the metropolitan municipality, and Equivalent(E)=0.70 in other places. Restriction documents provided within the scope of Article 6 are also considered as the basis for the zoning plan. If the Ministry deems necessary, it may request opinions based on the zoning plan from the relevant institutions and organizations. Basements can be occupied independently on the condition that they stay at or above the lowest natural or corrected garden level at the level of their facades and are not buried at any point in line with the garden levels at their level, and these independent sections and common areas are not included in the precedent .

(10) If there is a building on it when the zone area is declared; front, side and backyard distances are based on the actual situation.

(11) The process of submitting the development plans of the region to the Ministry for approval is finalized within one year following the publication of the regional establishment decision in the Official Gazette. If this process is not completed within this period,  The managing company applies to the Ministry for an extension of time. If the Ministry deems it appropriate, it may grant an additional period of six months at most, for once. If the zoning plans are not submitted to the Ministry for approval within this additional period, the decision of the Council of Ministers regarding the announcement of the Zone shall be annulled together with its provisions and results. This situation is reported to the Ministry of Environment and Urbanization and other relevant institutions and organizations. In the decision of the Council of Ministers; For the Zone areas for which the zoning plan has been approved before the boundary change, or if more than one area belonging to the Zone has been declared and the zoning plan for at least one of these areas has been submitted to the Ministry for approval, this clause regarding cancellation is not applicable for the other Zone areas for which the zoning plan has not been submitted.

(12) Zone area zoning plans announced by the decision of the Council of Ministers can be made in one go or in stages. The amount of each stage area cannot be less than 30% of that Zone area. This is stated in the plan explanation report.

Use of regional land

ARTICLE 22 – (1) The lands determined as a region cannot be used for purposes other than the purpose of the Law in any way.

(2) The managing company, in order to ensure the establishment of the academic, economic and social structure in the Region; It may establish, operate, and lease the necessary buildings and facilities on a section not exceeding 25% of the total construction right of the Zone in order to bring efficiency to the activities to be carried out in line with the purposes of the Zone and to create the economic, social and cultural infrastructure needed by the Zone.

(3) Real estate belonging to the managing company and public institutions or organizations within the Zone cannot be sold.

Parceling plan, allotment, unification and approval

ARTICLE 23 – (1) The zoning application and change procedures such as parceling plans and changes, subdivision, unification, abandonment to the road, creation from the road and creation maps are prepared or made to be prepared by the managing company according to the finalized implementation zoning plan, and enter into force after being approved by the Ministry.

(2) Following the approval of the relevant sections of the maps and other documents related to the above-mentioned transactions by the Ministry, a copy of the transaction file remains with the Ministry. Other copies are sent to the managing company for necessary approval and registration. The managing company sends an approved copy of the updated and encumbranced new title deed records and technical information and documents to the Ministry following the registration of the zoning application process .

(3) According to the finalized implementation zoning plan, in line with the area allocation plan prepared or prepared by the managing company and approved by the Ministry, space can be allocated to the entrepreneur companies on the building blocks via map coordinates.

Building permits and permits

ARTICLE 24 – (1) According to the implementation development plan approved by the Ministry and entered into force; Licenses and permits related to land use, designing and construction of buildings and facilities, free of charge, in case the owner of the land is a public institution or organization, or the Regional manager company is a public company within the scope of subparagraph (d) of the first paragraph of Article 2 of the Public Procurement Law No. 4734 In the event that there is a problem, it is given by the Ministry in accordance with Article 26 of the Zoning Law No. 3194 . All other licenses and permits, except for the building permit and the building occupancy permit, areissued by the relevant institutions and organizations within the scope of their relevant legislation.

(2) On the detached cadastral parcel located within the zone area , if needed, a building permit and/or a building occupancy permit may be issued in accordance with the zoning plan and the provisions of this Regulation.

(3) The building permit and occupancy permit on the immovables within the zone area are given on behalf of the managing company or, upon the request of the manager company, on behalf of the land owner.

Investment in technological product

ARTICLE 25 – (1) Enterprises can make the investment necessary for the production of the technological product they have obtained as a result of the R& D projects they initiated and concluded in the Region, in any Region, provided that the management company approves and the Ministry gives permission. Production permit certificates of the technological product subject to the investment in question are given by the relevant institution and organization after obtaining the opinion of the Ministry. The activities related to these investments are recorded in the books required to be kept in accordance with the Tax Procedure Law dated 4/1/1961 and numbered 213, and the R& D activities carried out by the investing enterprises in the Region.monitored separately from its activities. The personnel working in the Zone due to these investments and the earnings to be obtained from these investments are taxed according to the principles to which the businesses operating outside the Zone and their personnel are subject.

(2) The applicant creates the Technological Product Identification Document according to the examination criteria of the commission established in line with this article for the technological product investment application, and the investment area, machinery equipment information, investment cost amount, production technology, process, environmental pollution, Turkish Public It applies in writing to the manager company together with the Investment Feasibility Report prepared for the investment, which includes the clean production certificate obtained from the Health Institution, personnel requirement, operating cost, market research, treatment plant subject and similar titles. In this document, the applicant; It expresses in detail the definition of R& D activity, process, purpose of use and design, and technical features of the product it has obtained .

(3) Following the delivery of the Technological Product Identification Document and the Investment Feasibility Report to the managing company, a Technological Product Evaluation Commission of at least five people, three of whom are academic staff and two of whom are industry experts, is formed by the managing company and within three months, the investment-oriented examination is formed by this commission. and evaluation is made.

(4) In the examination made by the Commission, regarding the product;

a) Whether it is designed by using or developing a scientific knowledge,

b) Whether it meets an existing need at a better level,

c) Whether the product has export or import substitution potential,

ç) Whether it will contribute to raising the standard of living,

d) Whether its technical features and/or differences represent innovation at the technological level,

e) Whether the product materials, parts and the function(s) it performs are compatible with each other,

f) Whether the design features of the product are open to development,

g) Whether the product has been tested in accordance with market standards and relevant regulations,

ğ) Whether the production and production process will have a negative impact on the environment,

evaluates the issues .

(5) Technological product investment is allowed in high technology areas determined by the Ministry.

(6) The amount of building and facility construction required for technological product investment cannot exceed 35% of the total construction right of the Zone.

(7) If the investment request of the technological product is found negative by the Technological Product Evaluation Commission, the result is notified to the applicant in writing. In case the evaluation is positive, together with the approval of the managing company, the Technological Product Evaluation Commission Report and its annex, the Technological Product Identification Certificate and the Investment Feasibility Report, the development plan approved by the Ministry, the application projects for the building where the technological product investment will be made, and the production permits obtained from the relevant institutions and organizations. It is sent to the Ministry for investment permission by the managing company. The Ministry examines the investment request within the framework of the Law and this Regulation and notifies the managing company if it finds it appropriate.

Other considerations

ARTICLE 26 – (1) The provisions of the Zoning Law No. 3194 and the relevant regulation are applied in matters related to the construction, revision and amendments of the zoning plan, the construction and changes of the parcellation plan, implementation projects, construction, building permit and building occupancy permit, which are not included in this Regulation.

CHAPTER FOUR

Supports and incentive

The appropriation to be used to help the regions

ARTICLE 27 – (1) Procurement of land and buildings required for the regions, planning and project design, construction of infrastructure and superstructure, as well as incubation programs carried out or to be carried out by the managing company to support R& D and innovation activities, technology transfer office services and technology cooperation Expenses related to the programs belong to the managing company.

(2) Expenses related to the construction of infrastructure, administration building and incubation center and expenses related to incubation programs, technology transfer office services and technology cooperation programs carried out or to be carried out by the managing company to support R& D and innovation activities, which cannot be met by the managing company, are transferred to the Ministry budget for assistance. Limited to the appropriation set for “Technology Development Zones”, it can be covered within the framework of the “Appropriation Usage Procedures and Principles” to be prepared by the Ministry in accordance with the Law and this Regulation. Project appropriations are included in the annual investment program. These appropriations are used within the expenditure programs determined by the Ministry of Finance .

(3) The supports given to the managing company within the scope of the Law are for the purpose of aid and are unrequited.

(4) Managing companies and entrepreneurs may benefit from all internal and external support provided by public institutions and organizations and foreign organizations in their activities in the Region, to the extent permitted by relevant legislation.

Support request procedure and determination of the Ministry’s budget appropriation

ARTICLE 28 – (1) For each investment year, the manager company that will request support, by filling in the parts falling within the scope of the appropriation in the Table of Distribution of Regional Investment Expenditures by Years, to be obtained from the General Directorate, and the infrastructure, administration building, incubation center construction and incubation programs for which they request support, It adds the needs analysis report regarding technology transfer office services and technology cooperation programs to the appropriation request table and sends it to the General Directorate.

(2) When the existing incubation centers cannot meet the demand, the managing company may request additional support to the Ministry for the construction of the new incubation center building. A needs analysis report is also attached to the support request, showing that a new incubation center is needed.

(3) The support request is made annually for three years starting from the next investment year, until the end of April of the current year at the latest.

(4) The managing company is required to start operations in the Zone areas as soon as possible or in the Zone areas where the operation has started; may request support from the General Directorate for the part of the expenses related to the infrastructure, administration building and incubation center that cannot be met, together with its justifications.

(5) The managing company may also request support from the General Directorate for training expenses to be made within the boundaries of the Region within the scope of incubation programs, technology transfer office services and technology cooperation programs to support R& D and innovation activities.

(6) Ministry, Regions; Infrastructure, administration building, incubation center construction and incubation programs carried out or to be carried out by the managing company to support R& D  and innovation activities, technology transfer office services and technology cooperation programs by evaluating the support requests in line with the budget possibilities , together with the investment budget proposal of the Ministry. reports to the Ministry.

Evaluation of support request

ARTICLE 29 – (1) The Ministry; Infrastructure, administration building and incubation center construction, incubation programs carried out or to be carried out by the managing company to support R& D and innovation activities, technology transfer office services and technology cooperation programs, in accordance with the Law and this Regulation, “Appropriation” to be prepared by the Ministry. It evaluates it within the framework of the “Use Procedures and Principles” and makes examinations in the Zone when it deems necessary.

Principles of use of the allowance

ARTICLE 30 – (1) The appropriation placed in the Ministry’s budget is used within the fiscal year it belongs to.

(2) Progress payments related to appropriation requests related to the construction of infrastructure, administration building and incubation center, and support for incubation programs, technology transfer office services and technology cooperation programs carried out or to be carried out by the managing company to support R& D and innovation activities, pertaining to the year it was submitted to the Ministry. requests are taken into consideration during the year.

(3) Ministry support for progress payment reports prepared for support requests related to the construction of infrastructure, administration building and incubation center, or for incubation programs, technology transfer office services and technology cooperation programs carried out or to be carried out by the managing company to support R& D and innovation activities The invoice and/or expenditure document of the expenditures made by the manager company that has taken the title is sent to the Ministry until the end of November of each year.

(4) The appropriation allocated to the Ministry’s budget   is paid as a support to the Regions in line with the “Procedures and Principles of Appropriation Usage” to be prepared by the Ministry in accordance with the Law and this Regulation. The amount of support transferred to the regions cannot be used other than the allocation purpose specified in the Law.

(5) The property located within the Zone area; No appropriation from the Ministry’s budget shall be used for the construction of infrastructure, administration building and incubation center on lands that do not belong to the university, the Treasury or public institutions and organizations. In case the infrastructure construction concerns the whole of the Zone, the provision in the first sentence of this paragraph is not applicable.

CHAPTER FIVE

Principles Regarding the Preparation of Plans and Projects, Examining the Progress Reports and Payment of the Support

Principles related to application projects

ARTICLE 31 – (1) Implementation projects for all buildings in the Zone are prepared or have to be prepared by the managing company within the framework of the Zoning Law No. 3194 and the provisions of the relevant regulation.

(2) The managing company submits the application projects for the buildings to be built or to be built in the Zone to the General Directorate in electronic environment.

(3) On the layouts; The name, surname, title, registration number, tax office and tax number of the project contractor and the professional responsible architects and engineers must be written and signed by all responsible persons.

infrastructure

ARTICLE 32 – (1) Infrastructure investments within the scope of the Law and Regulation;

1) Sewage,

2) Rainwater network,

3) Fire water network, warning and warning systems,

4) Drainage,

5) Clean water, sewage and irrigation water network and measures for water efficiency, water or cesspool well,

6) Temporary waste water storage area and biological and chemical waste water treatment plant,

7) Measures for electricity, uninterrupted power system, generator, power generation facilities and energy efficiency,

8) Road, parking lot, landscaping and landscaping,

9) Natural gas,

10) Heating and ventilation,

11) Communication, information processing and information management infrastructure,

12) Lighting in or around the zone,

13) In-zone or perimeter security/alarm systems,

14) From intra-regional nuclear facilities,

occurs .

Project responsibility of the managing company

ARTICLE 33 – (1) The project responsibility of the managing company is as follows:

a) Implementation projects, technical responsibility of the project author to be determined by the managing company and the technical responsibility of the Zoning Law No. 3194 and regulations, zoning plan, other laws, statutes and regulations related to science, health and environmental conditions and the provisions   of the Turkish Standards Institute determined by It is prepared or prepared by the managing company in accordance with the standards and technical conditions and submitted to the Ministry for approval. Special instructions to be given by the General Directorate are valid for special situations and additional works that are not included in the specification, that occur during work or project design.

b) In case a change is requested by the managing company related to the ongoing construction, permission is obtained by applying to the Ministry with its justifications. In this situation;

1) If the change is in the whole project, reorganizing the architectural project,

2) If this change requires changes in static accounts and projects, reorganizing the necessary ones,

3) If the change to be made belongs to certain floors, only that floor plans, if it belongs to a certain part of a floor, only the modification plan of this part,

4) Submission to the General Directorate in an annex of a report containing the reason for the change for each of the projects that have undergone mandatory changes,

mandatory .

Examining the projects

ARTICLE 34 – (1) Implementation projects prepared or made to be prepared in accordance with the provisions of the Zoning Law No. 3194, with the technical responsibility of the project author and technical responsibility to be determined by the managing company, are examined by the Ministry within thirty days, approved and licensed. In case of deficiencies, the implementation projects are returned to the managing company for correction.

Examination of progress payment reports

ARTICLE 35 – (1) After the technically prepared progress payment report determined by the managing company in accordance with the provisions of the General Specification for Construction Works in the annex of the Public Procurement Law No. 4734 is approved by the managing company, a copy of the contract drawn up between the contractor company and the invoice, if it has been issued, is delivered to the General Directorate. . According to the provisions of this article, incomplete progress payment reports will not be evaluated.

(2) Progress payment reports are examined on site by the technical personnel to be assigned by the General Directorate , and an examination report is drawn up. Each page of the inspection report and its annexes is signed or initialed by the technical personnel who conducted the inspection. The cost of the productions that are not actually done on site or the production costs that are not actually seen in place for the production are deducted from the progress payment reports .

Payment of support

ARTICLE 36 – (1) For those whose request for support is found appropriate within the framework of the “Procedures and Principles for the Use of Appropriations” to be prepared by the Ministry in accordance with the Law and this Regulation; Progress payment reports for the construction of infrastructure, administration building and incubation center are approved by the relevant technical personnel and head of department, R& DIn case of payments related to incubation programs, technology transfer office services and technology cooperation programs carried out or to be carried out by the managing company to support innovation and innovation activities, the invoice and/or expenditure document as the basis for the expenditures or the decision of the executive company’s board of directors to carry out the relevant activity is seen by the relevant department. A payment order document is prepared by the relevant spending unit and sent to the Ministry’s Central Accounting Office for payment.

(2) Progress payment reports with a tender value of 100.000 TL or less for the work submitted to the Ministry regarding the construction of infrastructure, administration building and incubation center are not taken into consideration and are not paid.

(3) If the Ministry determines that the amount of support transferred to its account is not in accordance with the Law and this Regulation or is not spent on the spot, the managing company returns it together with the legal interest to be calculated according to the general provisions from the date of payment.

CHAPTER SIX

Exemptions and Exceptions, Monitoring and Inspection of the Zone

Exemptions and exceptions

ARTICLE 37   – (1) The principles regarding the application of exemptions and exceptions in the region are as follows:

a) The earnings of the managing companies as a result of all kinds of activities related to the implementation of the Law are exempt from corporate tax until 31/12/2023 . The managing company is also exempt from stamp duty and fees due to the papers and transactions made regarding the implementation of the Law.   The managing company applies to the tax office to which it is affiliated in order to apply these exemptions and exceptions.

b) Income and corporate taxpayers operating in the Zone, exclusively from software and/or R& D activities in this Zone , are exempt from income and corporate tax until 31/12/2023 . In order to apply this exemption, taxpayers apply to the tax office to which they are affiliated. A document from the managing company showing that the said taxpayer is located in the Region and the taxpayer’s fields of activity is attached to this application, otherwise the exception within the scope of this clause is not applied.

c) The wages of the R& D and support personnel working in the region and defined according to this Regulation, related to these duties, are exempt from all kinds of taxes until 31/12/2023 . In order for this exception to be implemented, the relevant entrepreneur has the list showing all R& D and support personnel working in the Region and defined in accordance with this Regulation, job descriptions in R& D projects, qualifications and working hours to be approved by the managing company on a monthly basis, and keeps it for submission in inspections and audits. In the calculation of the working hours within the scope of the exception, working hours over forty-five hours per week and additional working hours are not taken into account in this calculation.   With vested weeks vacation and annual paid leave periodsHolidays specified in the Law on National Holidays and General Holidays dated 17/3/1981 and numbered 2429 are taken into account in the application of income tax withholding incentive. In the calculation, fractional numbers are added to the next integer. The number of support personnel within the scope of the exemption cannot exceed ten percent of the number of R& D personnel. In the calculation of the number of support personnel, the fractional numbers are added to the next integer. Total R& D of support personnelIn case the number of personnel exceeds 10%, all kinds of tax exemptions are applied, starting from the wages of the support personnel with the lowest gross wage. In case the gross wages are the same, the support personnel whose wages will be subject to any tax exemption are determined by the entrepreneurial firm they work for. In cases where the wage must be charged to the gross, the gross wage is calculated without taking into account the tax incentives provided by the Law. All incomes (wages, premiums, bonuses and similar payments) obtained by R& D and support personnel within the scope of this Law are included in the scope of exception .

ç) Municipalities do not charge waste water fees from Regions that operate waste water treatment plants.

d) Income or corporate taxpayers operating in the Zone can benefit from the tax incentives in the Law No. 4691 as a whole due to software and/or R& D activities. In this case, for the same software and/or R& D project, 13/6/2006They cannot also benefit from the tax incentives included in the Corporate Tax Law No. 5520 dated 31/12/1960, the Income Tax Law No. 193 dated 31/12/1960 and the Law on Supporting Research and Development Activities dated 28/2/2008 and numbered 5746. Entrepreneurs operating in the region who want to benefit from the tax incentives in Law No. 5520, Law No. 193 and Law No. 5746 shall simultaneously notify the Ministry of Finance and the Regional management company.

e) The wages of the R& D personnel working within the scope of the software and/or R& D projects carried out by the entrepreneurs in the Zone, with the approval of the managing company in relation to the duties they carry out in the Zone, within the scope of their work for the time they spent outside the Zone; 50% for faculty members who are permanent in the university and 25% for other R& D personnel are exempt from income tax. In order to apply this exception;

1) In cases where a part of the software and/or R& D project carried out by the entrepreneurial company must be carried out outside the Region, the number and qualifications of the employees in terms of the projects, with the reasoned proposal of the entrepreneur company, the software and/or the parts of the R& D project that should be spent outside the Region, Provides information about the duration of the personnel’s work in the projects and their wages to the managing company.

2) The reasoned proposal submitted by the entrepreneur company is examined by the managing company and it is determined that a part of the software and/or R& D project cannot be carried out in the Region (it is mandatory to be done outside the Region), and the software and/or R& D activities carried out outside the Region are carried out in the Region . Provided that it is determined that it is within the scope of the same software and/or R& D project carried out, the reasoned proposal is approved by the managing company.

3) The software and/or the document obtained from the institution or organization where the R& D work is carried out, regarding the time spent by the R& D personnel working in the Zone outside the Zone regarding the software and/or R & D project they carry out, is submitted to the managing company.

f) Deliveries and services in the form of system management, data management, business applications, sectoral, internet, mobile and military command and control application software produced exclusively in these Zones during the period when the earnings of the entrepreneurs operating in the technology development zone according to this Law are exempt from income or corporate tax , In order to be exempt from value added tax within the scope of Value Added Tax Law No. 3065 dated 25/10/1984 , the approval of the managing company is obtained and an application is made to the relevant tax office.

g) Information prepared in accordance with the format requested by the Ministry and approved by its own financial adviser or certified public accountant on the activities of the regional manager company and entrepreneurs in the Region in quarterly periods is sent to the Ministry within sixty days following the three-month period. If it is not sent within this period, the Ministry of Finance is informed by the Ministry in order to ensure that the exemptions provided in the Region will continue or not.

ğ) Transactions regarding the application of exemptions and exceptions in the region are subject to the relevant legislation of the Ministry of Finance.

Supervision powers of the Ministry

ARTICLE 38 – (1) The principles regarding the inspection powers of the Ministry are as follows:

a) The Ministry supervises the activities and practices of the managing company and entrepreneurs when it deems necessary. Collaborates with relevant institutions and organizations when necessary. During the audit process, the managing companies and entrepreneurs are obliged to provide all kinds of information and documents to the audit staff. The report prepared as a result of the audit is submitted to the General Directorate.

b) The Ministry warns the managing company operating in the Region outside of the purpose specified in the Law and, by giving a certain period of time, requests that activities be carried out in accordance with the purpose of the Law. At the end of this period, if it is determined that the managing company is not operating in line with its purpose, the Ministry applies to the competent court and requests the termination of the duties of the members of the board of directors of the current managing company, the appointment of a trustee for the management of the company and the liquidation of the manager company. In case the liquidation of the managing company is decided by the court, without prejudice to the rights, obligations and responsibilities of the company and managers, the Ministry may expropriate the lands and immovables on the Zone that are owned by the managing company and may assign the management of the Zone to another managing company.

Checking for exemptions and exceptions

ARTICLE 39 – (1) The management company, entrepreneurs operating in the Region, and R& D and support personnel working in the Region are inspected by the Ministry of Finance in terms of the exemptions and exemptions they benefit from. This audit does not remove the responsibility of the managing companies.

(2) If, with the approval of the managing company, it is determined that the time spent outside the Zone is not related to the task carried out in the Zone, the relevant enterprise is responsible for the tax lost and related penalties .

CHAPTER SEVEN

Miscellaneous and Final Provisions

Transitional provisions

PROVISIONAL ARTICLE 1 – (1) Regions that were established in accordance with the purpose of the Law before the effective date of this Regulation, bring their status into compliance with this Regulation within one year from the date of entry into force of this Regulation.

(2) Regions that have been operating since the effective date of this Regulation are obliged to establish an incubation center within one year at the latest and a technology transfer office within three years in line with this Regulation.

Repealed Regulation

ARTICLE 40 – (1) The Technology Development Zones Implementation Regulation published in the Official Gazette dated 19/6/2002 and numbered 24790 has been repealed.

Force

ARTICLE 41 – (1) This Regulation enters into force on 1/4/2014 .

Executive

ARTICLE 42 – (1) The provisions of this Regulation are executed by the Minister of Science, Industry and Technology.

Annex

TECHNOLOGY DEVELOPMENT REGION FEABILITY REPORT

PREPARATION PRINCIPLES

A) Founding committee   / Managing company information

In this section, each institution or organization constituting the founding committee / managing company;

a) Name

b) Address

c) Field of activity

d) Telephone and fax numbers

d) email address

with the name of the Region to be established.

B) The region will be established;

a) General Evaluation of the Region,

1) Geographical location, natural structure and land use status,

2) Social, cultural and technical infrastructure,

3) Urbanization and planning,

4) Economic structure,

5) Industrial presence.

(The above-mentioned information can be obtained from the relevant governorship, district governorship, provincial directorates, municipalities and other local institutions.)

b) Academic, technological and industrial potential of the province

1) Number of personnel with master’s and doctorate degrees working at universities,

2) R& D and software organizations, their fields of activity and the number of working research personnel,

3) Industrial organizations with R& D and software units and the number of working research personnel    (public/private),

4) Technology development zone, technology development center, incubator and similar structures,

5) Sectoral distribution of industrial establishments (public/private) as a percentage (based on data from the Turkish Statistical Institute),

6) Sectoral distribution of industrial establishments with foreign partners (based on data from the Turkish Statistical Institute),

7) Other.

C) Founding committee / Manager Information about the R& D  and software activities of the institutions or organizations within the company (If an established Technology Development Zone wants to add additional space to the Zone within the borders of another province, this title will be examined within the scope of that province.)

a ) For each university , advanced technology institute or public R& D center or institute within the Founding Committee   / Managing Company (including the last 3 years);     

1) Distribution of the teaching staff employed according to their titles and departments,

2) The number of postgraduate studies and their distribution by departments,

3) The number of R& D personnel employed and their distribution according to their fields of expertise,

4) Subjects of the R& D projects carried out, as well as public and/or private R& D support, if any, support resources,

5) Subjects of the completed R& D projects , support resources if there is public and/or private R& D  support , commercial outputs, if any,

6) Industrial property rights (Patent, trademark registration, plant breeder’s rights, utility model numbers),

7) Total R& D budget and its ratio in the general budget,

8) The number, subjects and total budget of the projects carried out jointly with the industry and/or on order,

9) Project information and cooperation relations with institutions and organizations operating in the province,

10) Information about the existing technology development zone, R& D center, technology development center, incubator and similar structures in the province and the projects carried out,

11) Information about the relationship with the domestic technology development zone, R& D center, technology development center, incubator and similar structures operating outside the province and the projects carried out,

12) Information about the relations with the organizations that carry out R& D and innovation activities abroad and the projects carried out.

b) For each of the other partners, institutions or organizations within the Founding Committee   / Managing Company (if any) (including the last 3 years);

1) Cash and in-kind contributions to R& D and local development studies carried out in the province ,

2) Information about existing partnerships, cooperation protocols and similar relations with institutions and organizations operating in the province, and projects carried out,

3) The number of national and international joint projects carried out or concluded with universities and/or R& D institutions, their subjects and total budgets, commercial outputs, if any,

4) The number of R& D personnel employed and their distribution according to their fields of expertise,

5) Total R& D budget,

6) Number of R& D projects carried out and their subjects,

7) Brief information about the existing technology development zone, R& D center, technology development center, incubator and similar structures in the province and the projects carried out,

8) Information about the relationship with the technology development zone, R& D center, technology development center, incubator and similar structures operating domestically outside the province and the projects carried out,

9) Information about the relations with the organizations that carry out R& D and innovation activities abroad and the projects carried out,

10) Information on R& D projects carried out by using public and private R& D supports and their commercial outputs, if any,

11) Industrial property rights (Patent, trademark registration, plant breeder’s rights, utility model numbers).

D) Information on the selection of the zone area

a) Location and surface area of ​​the selected Region land (m2)

b) Procurement and usage methods regarding the ownership/use rights of the regional land

c) The proximity of the region’s land to the university, high technology institute or public R& D center or institute and local, national and international transportation arteries

ç) Characteristics of the region’s land as a potential center of attraction.

(Information regarding the selection of the zone area will be specified separately for each established zone area )

D) Information about the (or existing) managing company to be established

To be established (or existing) managing company;

a) Partners and capital structure

b) Employment and qualification

c) Amount of fixed investment expenditures to establish a zone (by years, for the first 3 years)

1) Survey, project and engineering services

2) Land value (purchase/expropriation/allocation)

3) Land and landscaping, preparatory structures

4) Infrastructure expenditures

5) Superstructure expenditures (Administrative building, incubation center, entrepreneur buildings, social facilities and the like  should be specified as a separate item for each. )

6) Vehicle condition (car and service, fire, cleaning and similar vehicles)

7) General expenses

8) Other expenses

ç) Regional working capital amount (by years, for the first three years)

1) Labor and personnel expenses

2) Heating and ventilation expenses

3) Vehicle operating and maintenance expenses

4) Operation and maintenance expenses of the facilities

5) Financial support if provided to entrepreneurs

d) If it is planned to be done in the region; Expenditures to be made for incubation programs, technology transfer office services and technology cooperation programs carried out or to be carried out by the managing company to support R& D and innovation activities (by years, for the first 3 years)

1) Incubation programs

2) Technology transfer office services

3) Technology collaboration programs

e) Estimated 3-year expenditure (investment) amount for the region (total of c, ç and d )

f) Financing plan (first 3 years)

Estimated total investment amount (e) : …………………….. TL (100%)                              

1) Capital :……………………….. TL (% …… )                                                               

2) Loans (Domestic+External) :…………………….. TL (% …… )                                                 

– Internal Loans : …….………………. TL (% …… )                                                              

– Foreign Loans : ………………………….. TL (% …… )                                                          

3) Allowance :………………………….. TL (% …… )                                                                

4) Other Resources (please explain) : …………………….. TL (% …… )                              

5) Estimated Revenues : ………………………….. TL (% …… )                                                  

– Rent from entrepreneurs : ………………………….. TL (% …… )                                 

– Consultancy income :………………………….. TL (% …… )                                             

– TTO revenues :………………………….. TL (% …… )                                                          

– Other incomes (please explain) : …………………….. TL (% …… )                                     

E) Information about the management of the region and entrepreneurs

a) Information on regional management

1) The technological fields in which the region will operate and the anticipated outputs

2) Services planned to be provided to institutions and organizations and entrepreneurs in the region

3) The building and/or land allocation method (lease, right of use, etc.) to be given to the institutions and organizations and entrepreneurs in the region

4) If it is planned to establish structures such as technology development center, training center and incubatorwithin the region, procedures and methods for the implementation of these structures

5) Incentive tools of the region

6) R& D affiliated institutions and organizations and other support units in the region

7) Proposed methods and predicted measurable outputs for commercialization of R& D studies and new technologies.

b)   Information about entrepreneurs (Please explain with justification, taking into account the industry, R& D , software and academic data in the region.)

1) The total number of entrepreneurs planned to be located in the region and the estimated distribution of these entrepreneurs in percent as multinational, large, small and medium-sized enterprises and start-ups

2) Estimated number of R& D and support personnel to be formed by entrepreneurs.

F) Explain the possible contributions of the Region to be established to the economic, technological, social and cultural development of the country and region.

G) Explain the possible contributions of the institutions and organizations that will cooperate in the establishment of the Zone to the formation and success of the Zone.

Ğ) Explain the projects to be carried out regarding the sensitivity of the Region to be established to natural, cultural and historical values.

H) Evaluate the demand for establishing a region in terms of the academic and industrial potential of the region and the need for R& D .

I) Examine the manufacturability and development of new and advanced technology in the Region to be established.

2022 Changes on the regulation

ARTICLE 1 – Article 2 of the Technology Development Zones Implementation Regulation published in the Official Gazette dated 10/8/2016 and numbered 29797 has been amended as follows.

“ ARTICLE 2 – (1) This Regulation has been prepared on the basis of the Technology Development Zones Law No. 4691 dated 26/6/2001 and Article 389 of the Presidential Decree on the Presidency Organization No. 1 published in the Official Gazette dated 10/7/2018 and numbered 30474. ”

ARTICLE 2 – The subparagraphs (f), (g), (ğ), (j), (m), (s) and (ss) of the first paragraph of Article 3 of the same Regulation have been changed as follows and the following paragraphs have been added to the same paragraph.

“f) Minister: Minister of Industry and Technology,

g) Ministry: The Ministry of Industry and Technology,

ğ) Application: The transaction containing the necessary information and documents within the scope of this Regulation regarding the request for the establishment of the Zone, the addition of an additional area to the Zone or the change of the Zone boundary or the cancellation of the Zone area,

“j) Support: Infrastructure, administration building, R&D building, workshop and incubation center construction required for the regions, machinery, equipment and software to be used in the workshops, and incubation programs carried out or to be carried out by the managing company to support R&D and innovation activities and design activities. appropriation placed in the Ministry’s budget for expenses related to technology transfer office services and technology cooperation programs,

“m) General Directorate: General Directorate of R&D Incentives,”

“s) Incubation center (Incubator): In order to develop especially young and new businesses; Structures where office services, equipment support, management support, access to financial resources, critical business and technical support services are provided under one roof to entrepreneurs within or outside the Region,

“ss) Programs to be Supported: Mathematics, physics, chemistry and biology undergraduate programs of higher education institutions and other programs to be determined by the Ministry upon the opinion of the Higher Education Council,”

“şş) Incubator entrepreneur: Early stage entrepreneurs with real or legal personality, engaged in R&D, technological innovation, software and design activities in incubation centers,

tt) R&D Building: The structure where the offices, common areas and units related to the provision of Regional services to be allocated to entrepreneurs carrying out R&D, design and innovation activities in the regions are located,

uu) Workshop: The structure or area where the machinery and equipment needed by the entrepreneurs within the scope of R&D, innovation and design activities,

ü) Intern: Developing the professional knowledge, skills, attitudes and behaviors that are envisaged to be gained through the education programs, apart from the theoretical and applied courses determined specifically for the field at all levels, which are deemed appropriate to be given in higher education institutions by the Higher Education Council or in vocational and technical education schools and institutions by the Ministry of National Education, and the recognition of the sector. students who do professional work in enterprises in order to adapt to business life, to grow up in a real production and service environment,

ARTICLE 3 – The phrase “Application for Incubation Center to be Opened Outside of the Regional Areas” has been added after the phrase “Application” in the title of the second part of the same Regulation.

ARTICLE 4 – The phrase “R&D building, workshop and” has been added to come after the phrase “administrative building” in the second paragraph of Article 6 of the same Regulation, and “the machine to be used in the workshops,” to come after the phrase “construction” in the same paragraph. equipment and software” phrase was added and the phrase “two” in the same paragraph was changed to “ten”.

ARTICLE 5 – The phrase “with the application file to be prepared” in the first paragraph of Article 7 of the same Regulation has been repealed and the second and sixth paragraphs of the same article have been amended as follows.

“(2) The information and documents required for the application are stated below:

a) For the regional establishment;

1) Founding committee protocol,

2) Land registry information and certified property map or map of the selected place,

3) Letter of consent to be obtained from the owner of the selected land for those belonging to public institutions and organizations,

4) Documents required in the fourth, fifth and sixth paragraphs of Article 5,

5) Opinion to be received from the relevant institution that has the authority to approve the plan on the selected area, as to whether there is any inconvenience in terms of the plan integrity,

6) Feasibility report,

7) If there is a building in the zone area, a building permit, a building occupancy permit or a building registration document.

b) For the expansion of the Zone area or the addition of an additional area to the Zone;

1) The decision of the executive company board of directors regarding the application,

2) Land registry information and certified property map or map of the selected place,

3) Letter of consent to be obtained from the owner of the selected land for those belonging to public institutions and organizations,

4) Documents required in the fourth, fifth and sixth paragraphs of Article 5,

5) Opinion to be received from the relevant institution that has the authority to approve the plan on the selected area, as to whether there is any inconvenience in terms of the plan integrity,

6) The data under the heading “Information on the selection of the zone area” of the feasibility report in the annex of this Regulation; However, in case the additional area added to the Zone is located within the borders of different provinces, the Feasibility Report prepared for that province again,

7) If there is a building in the zone area, a building permit, a building occupancy permit or a building registration document.

c) For the narrowing of the Zone area or the cancellation of the Zone area;

1) The decision of the executive company board of directors regarding the application,

2) Land registry information and certified property sheet or map of the place removed from the Zone or requested to be canceled as a Zone area,

3) A letter of consent to be obtained from the owner of the place, which has been removed from the Zone or is requested to be canceled as a Zone area, for those belonging to public institutions and organizations,

4) Documents required in the sixth paragraph of Article 5.

ç) In the application for an incubation center to be opened outside of the zone areas, it is required that the zone has become operational and that an incubation center has been established within the zone. For application;

1) Decision of the board of directors,

2) If the property does not belong to the managing company, at least a 3-year lease agreement containing the consent of the owner,

3) Feasibility report prepared electronically for the reason for opening an incubation center,

4) Building permit, occupancy permit or building registration document.

d) For the cancellation of the incubation center located outside the zone areas;

1) Board decision.”

“(6) The application for the Zone or for the incubation center to be opened outside the Zone areas is examined by the General Directorate within 15 days in terms of any deficiencies. In case of deficiencies in the application, the deficiencies are notified to the applicant. The documents provided by the Ministry are not requested separately from the applicant. If there is no deficiency in the application, the application is evaluated by the Evaluation Board within 30 days. The regional establishment application is submitted to the evaluation of the members of the Evaluation Board by the General Directorate at the latest 10 days before the meeting date.”

ARTICLE 6 – The first paragraph of Article 8 of the same Regulation has been amended as follows.

“(1) The Evaluation Board evaluates the application regarding the incubation center to be opened in the Region or outside the Zone areas in terms of the provisions of the Law and this Regulation and the issues concerning the institution and organization they represent;

a) Ministry,

b) Ministry of Treasury and Finance,

c) Ministry of Environment, Urbanization and Climate Change,

ç) Strategy and Budget Department,

d) YÖK,

e) TUBITAK,

f) TOBB,

g) KOSGEB,

ğ) Two institutions or organizations operating on technology to be determined by the Ministry, provided that at least one of them is from a private institution,

It consists of representatives from ten institutions and organizations.

ARTICLE 7 – The phrase “General Director of Science and Technology” in subparagraph (a) of the first paragraph of Article 9 of the same Regulation has been changed as “Representative” and the phrase “seven” has been changed to “eight”, the phrase “four” in subparagraph (c) has been changed to ” six” and the phrase “application file” in clause (ç) was changed to “application”, the following sub clause was added in the same clause and the term “seven” in clause (e) was changed to “eight”.

“13) The suitability and adequacy of the application for an incubation center to be opened outside of the zone areas,”

ARTICLE 8 – Article 10 of the same Regulation, together with its title, has been amended as follows.

“Regional announcement and incubation center announcement to be opened outside of Region areas

ARTICLE 10 – (1) If the regional application is approved by the Evaluation Board, the relevant Board decision and its annexes are submitted to the President by the Ministry. Finalized by the President’s Decision; The establishment of the Zone, the addition of an additional area to the Zone, the change of the Zone boundary or the cancellation of the Zone area shall enter into force by being published in the Official Gazette.

(2) The borders of the Zone area or the decision of the President regarding the cancellation of the Zone area, which came into force after being published in the Official Gazette, shall be sent to the relevant institutions and organizations to be processed in the current plan or to be taken into account in the plan change to be made. In addition, “The provisions of the Technology Development Zones Law No. 4691 and the Technology Development Implementation Regulation are valid in these areas.” statement is recorded in the plan notes by the relevant institutions and organizations.

(3) The decision of the Evaluation Board of the application for an incubation center to be opened outside the regional areas is submitted to the Ministry. After obtaining the Minister’s Approval, the incubation center is opened.

(4) The cancellation of the incubation center located outside the regional areas is decided by obtaining the Minister’s Approval. Information about incubation centers opened or canceled outside of the region’s areas is notified to the relevant institutions and organizations.

ARTICLE 9 – The third paragraph of Article 11 of the same Regulation has been amended as follows.

“(3) In the amendments to be made after the publication of the Articles of Association of the managing company in the Turkish Trade Registry Gazette, the permission of the Ministry is required in terms of compliance with the Law and Regulation.”

ARTICLE 10 – Article 14 of the same Regulation has been amended as follows.

“ ARTICLE 14 – (1) The managing company, in order to realize the purpose of the Law;

a) Planning and projecting of the region, carrying out the necessary infrastructure and superstructure services,

b) Carrying out the necessary actions in accordance with the Law on Building Inspection dated 29/6/2001 and numbered 4708 and the provisions of the relevant regulation,

c) Waste water, waste water infrastructure facilities, solid waste, soil pollution, noise and air pollution, hazardous medical waste, radioactive substance and hazardous chemicals management, fire protection and fire fighting, preparation and coordination of emergency plans, evacuation, first Taking the necessary measures within the framework of the relevant legislation by working in coordination with the relevant institutions and organizations on issues including aid and emergency medical intervention and natural disasters,

ç) To have all building insurances against fire and natural disasters in the region,

d) Providing cleaning, electricity, potable and utility water, natural gas, fuel oil, heating and ventilation, distribution networks, sewerage, waste water, intra-regional roads, transportation, voice and data communication, internet services and other services required for the region, and Taking the necessary measures to ensure that it continues uninterruptedly, determining the working principles, making and applying pricing and calculations, providing all kinds of maintenance and repair services, identifying those who damage the infrastructure and superstructure and providing compensation for the damages, as well as the needs of the people in the Region within the scope of the Law and this Regulation. Meeting their economic, social and cultural needs such as eating, drinking, having fun, resting, praying and sheltering, as much as possible,

e) Region; to make use of firefighting equipment and equipment within the university or organized industrial zone if it is within the territory of the university or organized industrial zone, to ensure that sufficient number of firefighting vehicles and equipment are available if it is outside the university or organized industrial zone, or to cooperate with the closest relevant institutions and organizations to the Zone area. taking the necessary measures for

f) In the region; Within the scope of the Law on Supporting Research, Development and Design Activities dated 28/2/2008 and numbered 5746, the institutions, organizations, local or foreign legal or real persons who want to take place in order to provide services and those who want to take place in the Region and operate in line with the purpose of the Law Evaluating the requests of R&D Center or Design Center established, research infrastructures that are qualified within the scope of the Law on Support of Research Infrastructures dated 3/7/2014 and numbered 6550, and other institutions and organizations, and allocating space to those found suitable in line with the Regional Operating Directive,

g) Each R&D or design project to be carried out exclusively in the Region by the entrepreneurs who want to take part in R&D or design activities in the Region, shall be determined by the managing company, two expert members of the field, one member of the sector expert, or a member of the sector, dated 15/2/2013. and at least three members who are not related to the project, being an individual participation investor who has a license within the scope of the Regulation on Individual Participation Capital published in the Official Gazette No. 28560, and a lecturer who is an expert in the R&D or design project of entrepreneurs suitable for incubation. to the one-member Project Evaluation Commission; The suitability of the time required to be spent in and out of the Region together with the duration of the project, will contain innovation, can be produced, used, applicable in any field,

ğ) Management and operation of the Zone, applications of entrepreneurs to be placed in the Zone and evaluation of each new R&D or design project to be carried out by entrepreneurs in the Zone, in compliance with the confidentiality conditions regarding the protection of the project, allocation of space to those deemed appropriate, 8 of the Law allowing the production of technological products. Implementation of the th article of this Regulation, the arrangement of lease contracts in accordance with this Regulation, the approval process of the R&D or design personnel to spend outside the Region within the scope of the R&D or design project carried out in the Region or the postgraduate or doctoral education of the R&D or design personnel, and monitoring the personnel whose wages will be exempt from income tax,Preparation of the Zone Business Directive, which includes the procedures and principles regarding all activities and practices to be carried out in the Zone, including issues such as the removal of entrepreneurs from the Zone, and which all real and legal persons in the Zone are obliged to comply with, in accordance with the Law and this Regulation, and a copy of it in the Turkish Trade Registry of the managing company establishment. To be forwarded to the General Directorate within a maximum of three months following its publication in its newspaper or, in case of any change in the current directive, within a maximum of one month,

h) Carrying out activities to increase the demands of entrepreneurs in the region to benefit from the opportunities, knowledge, infrastructure, facilities, machinery and equipment of universities or high technology institutes or public R&D centers or institutes, and meeting these demands in coordination with the relevant units,

ı) Entrepreneurs in the region fail to transmit the information and documents they are obliged to convey to the managing company within the scope of this Regulation in due time or from the completion of the last project of the entrepreneur who has not submitted a new project as of the completion date of their projects; Notifying the relevant tax office and the Social Security Institution within thirty days, if a new R&D or design project cannot be started within three months, the lease agreement shall be deemed terminated regardless of the current lease term, and necessary actions shall be taken to ensure that the entrepreneur is expelled from the Zone,

i) Determining and archiving the lists of entrepreneurial R&D or design firms, R&D or design projects and all R&D, design and support personnel employed in the Region on a monthly basis, together with their recorded details, notification,

j) Keeping the information about him and the activities of the entrepreneurs in the Region daily or instantaneously in written and electronic media in accordance with the format determined by the General Directorate, and transmitting the annual information approved by his own certified public accountant or certified public accountant to the General Directorate electronically until the end of May of each year, If this clause is not complied with, the quarterly exemption documents of the entrepreneurs are not approved as of June, if the information is not submitted until the end of the third month, the monthly exemption documents are not approved as of the following month and the procedures for the issuance of the relevant entrepreneurs are started within this month,In addition, as the managing company, having all kinds of accounts and transactions of itself examined annually by a certified public accountant authorized in accordance with the Law on Certified Public Accountant and Sworn-in Certified Public Accountant dated 1/6/1989 and numbered 3568, a copy of the financial audit report for the same period of time until the end of May of each year. ensuring that it is communicated to itself and to the General Directorate,

k) Regarding the entrepreneurs in the region;

1) Ensuring that the entrepreneur operates in accordance with the purpose specified in the Law, conducting the necessary inspections in order to obtain the document containing all kinds of statistical data requested for the activities carried out, in a complete and timely manner,

2) To transmit the information and documents requested by the Ministry regarding the activities of the entrepreneurs in accordance with the specified time and format,

3) Inspecting whether the persons who benefit from the income tax exemption for the wages employed by the entrepreneur actually work in the Zone,

4) Inspecting whether the ratio between the number of support personnel employed by the entrepreneur and within the scope of the exemption and the number of R&D and design personnel complies with the criteria specified in the Law and this Regulation,

5) If requested by the entrepreneur, the R&D or design personnel working within the scope of the R&D or design project carried out by the entrepreneurs; Examining the time required to be spent outside of the Zone in relation to the duty carried out in the Zone, approving the appropriate ones, examining and archiving the documents obtained from the relevant institution and organization regarding the actual time spent abroad within the scope of the R&D or design project,

6) If the entrepreneur requests, a project completion certificate is issued by considering the criteria listed in subparagraph (g) of the first paragraph of this article,

i) Enterprises requesting a project completion certificate apply electronically for their completed projects in the Region.

ii) The managing company evaluates, accepts and signs the application electronically, by having it reviewed by at least one expert lecturer or sector representative.

iii) The Directorate General evaluates the application and, if it finds it appropriate, approves the application.

iv) The document, which is approved by the Ministry in electronic environment, is sent to the entrepreneur company through the managing company.

7) Issuing a project acceptance document for entrepreneurs, with the project code given electronically by the General Directorate,

l) Inspecting the entrepreneurs for regulatory purposes in accordance with the Law, this Regulation, the Regional Business Directive and other relevant legislation, not approving the monthly exemption certificates as of the date when the illegal activities are detected as a result of the audit, warning the entrepreneurs for a certain period of time, not exceeding three months, for the correction of the illegal activities, the given time Taking the necessary measures to ensure the expulsion of the entrepreneur from the Zone, regardless of the current lease term of the entrepreneurs who do not correct their violating activities at the end of the day,

m) Preparing at least three-year strategic plan of the Region within the first year from the date of establishment of the managing company, renewing it in case the strategic plan expires or when needed, and submitting it to the General Directorate,

n) Comparison of the report prepared at the end of each year in accordance with the Technological Development Zone Impact Assessment Report Preparation Procedures and Principles to be determined by the General Directorate, in order to evaluate the impact of the support and exemptions provided to him and to the enterprises engaged in R&D or design activities in the Region. , displaying it in a graphical environment and transmitting it to the General Directorate in June every year,

Along with the fulfillment of his duties, he is obliged to take the necessary actions for the management and operation of the Zone within the scope of the Law and this Regulation. In addition, within the scope of the support given by the Ministry; In case of inconsistency in the information and documents of the applications of the Managing Company and the businesses in the Region or inconsistency according to the Law and this Regulation, the applicant is responsible for this situation together with the business.

(2) In addition, the managing company provides technical services to entrepreneurs in training, incubation, testing, calibration and quality assurance and similar issues in line with the needs of the Region, as well as protection of intellectual property rights and licensing, transfer and similar transactions, company establishment, technology transfer, financing, taxation and legal procedures. Providing or providing services on issues such as applications, risk capital, marketing and export, In line with the common needs of institutions and organizations and entrepreneurs operating in the region, important production, test and control tools and equipment, which are not financially and technologically impossible for them to buy or do alone Purpose-oriented new and high-tech laboratories by purchasing or renting them,Establishment and operation of digital (digital) production and design laboratories and production units, making them available to the relevant parties in return for a fee, employing experienced personnel who are specialized in using the tools, machinery and equipment in relation to these services and carrying out business activities, It can also engage in R&D activities with the necessary cooperation and coordination.It can also engage in R&D activities with the necessary cooperation and coordination with persons and organizations related to these issues.It can also engage in R&D activities with the necessary cooperation and coordination with persons and organizations related to these issues.

(3) TEKMER, R&D Center or Design Center and Research Infrastructures within the scope of this Regulation are established, managed, operated and supervised subject to their own legislation. Along with these structures, entrepreneurs who are supported under other legislation and engaged in R&D or design activities are also administratively responsible to the Ministry and the Regional management company within the scope of the Regulation.

(4) Within a maximum of three years following the publication of the President’s Decision regarding the announcement of the zone area in the Official Gazette, the activities in that zone area are started. Except for force majeure, if the Zone area cannot be put into operation within the specified time, the Zone manager company applies to the General Directorate for time extension. If deemed appropriate by the General Directorate, an additional period of one year at the most may be granted for the activation of the Zone area for once. In the event that activities cannot be started in the Zone area within this additional period, the President’s decision regarding the announcement of the Zone area shall be annulled, together with its provisions and results. In addition, in the event that the activity in the relevant area is terminated after the activity in the Zone area, except for force majeure situations, and the operation is not resumed within one year, the decision of the President of the Republic regarding the announcement of the area in question is annulled, together with its provisions and results. This situation is reported to other relevant institutions and organizations. After obtaining the Minister’s Approval regarding the incubation center to be opened outside the regional areas, it will be operational within a maximum of six months. Except for force majeure, if the incubation center opened outside the Zone areas cannot be put into operation within the specified period, the Zone manager company applies to the Ministry for an extension of time. If deemed appropriate by the Ministry, an additional period of up to six months may be granted for the operation of the incubation center for once. During this additional period, In case of failure to take action, the Minister’s Approval on the subject is annulled together with its provisions and results. In case it is determined that the incubation center opened outside the regional areas is used for purposes other than the purpose specified in the Law and this Regulation, after the incubation center becomes operational, the decision of the incubation center is canceled with the consent of the Minister.

(5) The Zone area is deemed to have become operational if the project is evaluated within the scope of this Regulation, and a place is allocated to the entrepreneur to carry out R&D and innovation activities and design activities, and if the Ministry visits it on site and is deemed appropriate.

(6) Business license and business license are issued by the provincial directorates of industry and technology within the framework of the Law on the Amendment of the Decree Law No. 3572 on Business Opening and Working Licenses dated 14/6/1989 and the issues specified in the regulation issued based on this Law. is inspected. In case the Zone area is located within the organized industrial zone and is requested by the Zone management company, all kinds of infrastructure services such as electricity, water, natural gas, internet, business opening and operating license required by the Zone are in accordance with the Organized Industrial Zones Law No. 4562 dated 12/4/2000. provided by the organized industrial zone management.

(7) The General Directorate is authorized to determine the upper rent limits in technology development zones and incubation centers opened outside of the Zone areas, and to differentiate the rental discount rates to be applied to incubation companies in these centers, in line with the requests or if it deems necessary.

(8) The Headquarters is authorized to determine the minimum office space per total personnel of the companies in the technology development zones.”

ARTICLE 11 – Article 15 of the same Regulation with its title has been amended as follows.

“ Incubation entrepreneur, incubation center and incubation program

ARTICLE 15 – (1) Incubation companies; They are entrepreneurs who become companies by participating in entrepreneurship programs carried out by technology development zone management companies, or are involved in R&D, technological innovation, software and design activities, and are located in incubation centers as companies with projects for a maximum of three years.

(2) Managing company; It carries out incubation center activities in order to train R&D and innovative companies and to develop young and new enterprises in the incubation center opened in the Region and outside the Region areas.

(3) It is required that the number of personnel of the incubator entrepreneur to be located in the incubation centers opened outside the region areas is less than 10 people and that it is a technology-based enterprise established within the last three years.

(4) Managing company; It allocates a place to incubation companies in the incubation center within the scope of the provisions of this Regulation, according to the project duration, up to 36 months.

(5) Managing company; It may subject the entrepreneur who has a business idea or a project that he wants to implement and has not yet established a business subject to income and corporate tax, to the pre-incubation program and allocates a place to the entrepreneur in the incubation center for a maximum of 18 months.

(6) Managing company; When there is no room in the incubation center, incubation companies or real persons with a new idea may be accommodated in these buildings, provided that there are suitable offices in the administration building, R&D building or other buildings.

(7) The regional manager company establishes the incubation center within one year at the latest, if there is no TEKMER in the area of ​​the Zone, after the operation is started.

(8) The number of incubators located in the Zone area cannot be less than ten percent of the total number of companies, and the managing company allocates at least five percent of the total leasable area of ​​the building to the incubators located within the Zone area. In calculations, fractions are calculated in full. Incubation companies in TEKMER, if any, within the region are also included in this calculation. Incubation companies located in incubation centers opened outside the region are not included in this calculation.

(9) Managing company within the scope of incubation programs; It provides the following services and supports within its possibilities, in line with the needs of entrepreneurs:

a) Providing office facilities, furniture and equipment, creating the needed infrastructure and common spaces.

b) Providing secretariat and support services, providing access to hardware and software.

c) Organizing competitions and similar entrepreneurship-promoting programs.

d) Organizing relevant training, seminars and workshops.

d) Providing management support, critical business and technical support.

e) Providing consultancy and mentoring services in technical and administrative matters.

f) Providing support in the fields of incorporation, commercialization, internationalization and similar areas.

g) Providing consultancy on access to finance related to R&D and innovation activities and design activities and directing them to existing programs or supporting the meeting with appropriate structures.

ğ) Ensuring interaction and cooperation of the incubators among themselves and with other companies located in the Region.

(10) The managing company ensures that if there is TEKMER in the Region, it can benefit from the services within the scope of this article.

(11) The regional manager company, the incubator entrepreneurs, the unit square meter rental fees applied in the Region; It cannot be more than twenty-five percent for those who have publicly supported R&D projects and fifty percent for others. Based on the duration of the R&D project, space is allocated to incubation companies for a maximum of 36 months. While allocating space, care is taken to create office spaces that are completely or partially separated from other companies.

(12) The support, incentives, exemptions and exceptions provided within the scope of this Regulation are also applied to the incubation centers opened outside the Zone areas. The provisions of the Law and this Regulation shall apply in all other works and transactions regarding these centers, including the duties and responsibilities of the managing company.”

ARTICLE 12 – The phrase “Law on Work Permits of Foreigners dated 27/2/2003 and numbered 4817” in the first paragraph of Article 18 of the same Regulation has been changed to “International Labor Law dated 28/7/2016 and numbered 6735”.

ARTICLE 13 – The words “Ministry of Finance” in the second paragraph of Article 19 of the same Regulation have been changed as “Ministry of Environment, Urbanization and Climate Change”, “Ministry of Development” as “Ministry”, “Treasury of Finance” as “Treasury” and the same The phrase “by the Ministry of Finance” in the fourth paragraph of the article has been changed to “by the Ministry of Environment, Urbanization and Climate Change”.

ARTICLE 14 – The phrase “provided that the maximum height is released” in the ninth paragraph of Article 20 of the same Regulation has been repealed.

ARTICLE 15 – The following sentence has been added after the first sentence of the first paragraph of Article 23 of the same Regulation.

“All kinds of construction permit and occupancy permit procedures for existing and licensed buildings located within the Zone area before the announcement of the Zone and for incubation centers outside the Zone areas will be carried out by the relevant institutions and organizations that issued the construction permit.”

ARTICLE 16 – Article 25 of the same Regulation has been amended as follows.

“ ARTICLE 25 – (1) In matters related to the construction, revision and amendments of the zoning plan, parceling plan construction and changes, implementation projects, construction, building license and building occupancy permit, which are not included in this Regulation, all provisions of the Zoning Law No. provisions and the provisions of the relevant regulation are applied.

(2) The development plan changes in the freely determined technology development zone areas after 1/7/2021 as specified in the temporary article 20 of the Zoning Law No. 3194 are approved by the Ministry.

ARTICLE 17 – The second paragraph of Article 26 of the same Regulation has been amended as follows.

“(2) In the Regions; Expenses for the construction of infrastructure, administration building, R&D building, workshop and incubation center, machinery, equipment and software to be used in workshops, incubation programs conducted or to be carried out by the managing company to support R&D and innovation activities and design activities, technology transfer office services and technology cooperation programs can be covered, limited to the appropriation set in the Ministry’s budget, for the purpose of helping the Regional management company. The appropriations placed in the Ministry’s budget for the purpose of making use of the regions are included in the annual investment program and are used within the scope of the expenditure programs determined by the Presidency.

ARTICLE 18 – Article 27 of the same Regulation has been amended as follows.

“ ARTICLE 27 – (1) The manager company that will request support, for each investment year, fills in the parts falling within the scope of the appropriation in the Table of Distribution of Regional Investment Expenditures by Years, and submits the infrastructure, administration building, R&D building, workshop and incubation center for which the support request is made. Construction, machinery, equipment and software to be used in workshops, incubation programs, technology transfer office services and technology cooperation programs, in accordance with the format determined by the Ministry, adding the needs analysis report to the appropriation request table and submits it to the General Directorate.

(2) The support request is made annually for three years starting from the next investment year, until the end of April of the current year at the latest. Regions can also request support later in the year.

(3) Ministry, Regions; infrastructure, administration building, R&D building, workshop and incubation center construction and machinery, equipment and software to be used in workshops, incubation programs carried out or to be carried out by the managing company to support R&D and innovation activities and design activities, technology transfer office services and technology It evaluates the support requests related to the cooperation programs in line with the budget possibilities and reports it to the Strategy and Budget Presidency together with the investment budget proposal of the Ministry.

(4) The managing company is required to start operations in the Zone areas as soon as possible or in the Zone areas where the operation has started; can request support from the General Directorate for the expenses related to the infrastructure, administration building, R&D building, workshop and incubation center.

(5) When the existing buildings within the operational Zone areas cannot meet the demand, the managing company may request additional support to the Ministry for the construction of the new building. A needs analysis report is also attached to the support request, indicating the need to establish a new administration building, R&D building, workshop and incubation center.

(6) The managing company may also request support from the General Directorate for incubation programs, technology transfer office services and technology cooperation programs to support R&D and innovation activities and design activities, as well as expenses incurred within the scope of machinery, equipment and software to be used in workshops located in the Zone. ”

ARTICLE 19 – Article 28 of the same Regulation has been amended as follows.

“ ARTICLE 28 – (1) The Ministry; infrastructure, administration building, R&D building, workshop and incubation center construction, machinery, equipment and software to be used in workshops, incubation programs carried out or to be carried out by the managing company to support R&D and innovation activities and design activities, technology transfer office services and technology It evaluates the support request related to the cooperation programs and makes examinations in the Region when it deems necessary.

(2) In order to evaluate the support request made for the construction of the necessary infrastructure, administration building, R&D building, workshop and incubation center for the regions;

a) Establishment of the managing company has taken place,

b) The zoning plans have been approved,

c) The application projects related to the construction of the administration building, R&D building, workshop and incubation center to be built within the scope of the project have been approved,

ç) The construction permit has been obtained,

condition is required. If there is a building in the Zone area before its publication in the Official Gazette, then the license requirement is not sought. Necessary applications are made to the General Directorate in electronic environment by the Regional management company in order to make this building licensed, and the building is made licensed. However, licensing procedures do not constitute an obstacle to the transfer of support.

(3) If the infrastructure, administration building and incubation center are not suitable for the works and procedures specified in Annex-3, the support request made by the Zone management company will not be taken into consideration.

(4) In order to evaluate the support request for incubation programs, technology transfer office services and technology cooperation programs carried out or to be carried out by the managing company to support R&D and innovation activities and design activities, and for machinery, equipment and software to be used in workshops within the boundaries of the Region;

a) Establishment of the managing company has taken place,

b) The region has become operational,

c) Establishment of the incubation center or technology transfer office (unit),

ç) The Programs/Services are not made by another company or the company with which it is a partner, but by the Regional manager company itself,

d) A support request has been made for an expense or investment item,

e) Machinery, equipment and software subject to the support request are compatible with the sector area in which the companies in the Region are predominantly operating or are compatible with the sector areas included in the regional strategic plan,

f) The university, which is among the shareholders of the managing company, does not have the machinery, equipment and software for which support is requested, or if there is, it has been approved by the university that it is not possible to use the regional companies,

g) That the machinery, equipment and software purchased by the managing company within the scope of the support shall not be sold for a period of five years from the date on which the support is transferred by the Ministry, that they shall not be leased to other persons, institutions/organizations in a way that prevents the joint use of the companies in the region, It has been promised that it will not be transferred under any circumstances,

ğ) The final report in accordance with the format determined by the Ministry, which includes the actuals, achievements and the invoice or expenditure document as the basis for the expenditures, has been sent to the General Directorate,

condition is required.

(5) In order to evaluate the support requests from the regions; The Ministry is informed about whether the zone has become operational, whether or not funds have been used as of previous years, the amount of progress payment support requests made during the year, and other requested information and documents.”

ARTICLE 20 – The phrase “document” in the first paragraph of Article 29 of the same Regulation has been changed to “and locality information of the manufactures”, and the phrase “R&D building, workshop” has been added after the phrase “administrative building” in the fourth paragraph of the same article. and the following paragraph has been added to the same article.

“(6) In the evaluation of the progress payment report for the establishment of the Energy Production Facility, which is among the infrastructure investments; The current annual consumption of the region and the planned annual consumption in the next three years are taken into account.”

ARTICLE 21 – The phrase “R&D building, workshop” has been added after the phrase “administrative building” in the first paragraph of Article 30 of the same Regulation, and the following sentences have been added to the same paragraph.

“In the support payments to be made by the Ministry regarding the expenditures made by the managing company for the incubation programs, technology transfer office services and technology cooperation activities and the machinery, equipment and software to be used in the workshops; The Turkish Lira equivalent of the expenditures made in foreign currency is calculated over the foreign exchange selling rate of the Central Bank of the Republic of Turkey on the invoice date. If the calculated amount is more than the amount recorded in the journal related to this expenditure, the amount recorded in the journal is taken as the basis.

ARTICLE 22 – The title of the sixth section of the same Regulation has been changed as follows.

“Exemptions, Discounts and Exceptions, Programs to be Supported, Ph.D. Student Support, Venture Capital Practices, Monitoring and Inspection of the Region”

ARTICLE 23 – Article 35 of the same Regulation has been amended as follows.

“ ARTICLE 35 – (1) The principles regarding the exemption, exception and discount application in the region are as follows:

a) The earnings of the managing companies as a result of all kinds of activities related to the implementation of the Law are exempt from corporate tax until 31/12/2028. The managing company applies to the tax office to which it is affiliated in order to apply these exemptions. The managing company is also exempt from stamp tax in terms of papers issued regarding the implementation of the Law, from fees in terms of transactions and from real estate tax due to immovables it owns in the Zone area.

b) Income and corporate taxpayers operating in the Zone, exclusively from software, design or R&D activities in this Zone, are exempt from income and corporate tax until 31/12/2028. In order to apply this exemption, taxpayers apply to the tax office to which they are affiliated. In order for the said exemption to be applied, documents to be obtained from the managing company showing that the taxpayer is located in the Region and the taxpayer’s fields of activity are attached to this application.

c) Until 31/12/2028, the tax calculated on the wages of the R&D, design and support personnel working in the Zone related to these duties shall be paid, before 1/1/2022, in the 32nd article of the Income Tax Law dated 31/12/1960 and numbered 193. The minimum living allowance regulated in article 1/1/2022, the remaining tax amount after deducting the tax corresponding to the minimum wage exemption regulated in the first paragraph of Article 23 of the Law No. 193 (18); It is canceled by deducting the tax accrued on the withholding tax return to be submitted. Papers issued regarding fees within this scope are exempt from stamp tax. The number of support personnel who will benefit from incentives regarding income tax withholding and employer’s insurance premium cannot exceed ten percent of the total number of R&D and design personnel. In the calculation of the number of support personnel, the fractional numbers are added to the next integer. In case the number of support personnel exceeds ten percent of the total number of R&D and design personnel, incentives are applied starting from the wages of the support personnel with the lowest gross wage. In case the gross wages are the same, the support personnel whose wages will be encouraged are determined by the entrepreneurial firm they work for. This rate is applied as twenty percent for the Zone companies with a total number of personnel up to fifteen (excluding). The wages corresponding to the week holidays and annual paid leave periods and the holidays specified in the Law No. 2429 dated 17/3/1981 on National Holidays and General Holidays are also within the scope of this incentive. In the calculation, fractional numbers are added to the next integer. Wages for more than forty-five hours per week and additional working hours cannot benefit from this incentive. The managing company checks whether the persons whose wages benefit from the income tax withholding incentive are actually working in the Zone. In order for this incentive to be implemented, the relevant entrepreneur has the list showing all R&D, design and support personnel working in the Region and defined according to this Regulation, their job descriptions in R&D and design projects, their qualifications and working hours to the managing company on a monthly basis, and submits it to the management company on a monthly basis. save to be saved. Calculation of the tax to be charged to the gross of the net wage payments of the personnel working in the zone outside the scope of the incentive, and the tax incentives provided by the Law should not be taken into account when making this calculation. R&D, design and support personnel earned within the scope of the Law, premiums, Bonuses and similar payments are also included in the scope of the incentive. Subjects such as hours, rates, durations, wages within the scope of this paragraph are calculated on a monthly basis and on a 30-day basis.

ç) Municipalities do not charge waste water fees from Regions that operate waste water treatment plants.

d) Income or corporate taxpayers operating in the Region can benefit from the tax incentives in the Law No. 4691 as a whole due to software, design or R&D activities. In this case, for the same software or R&D or design project, they cannot benefit from the tax incentives included in the Corporate Tax Law No. 5520 dated 13/6/2006, Law No. 193 and Law No. 5746.

e) Provided that it is directly related to the projects carried out by the R&D and design personnel working in the businesses in the Region, in cases where some of the activities within the scope of the project must be carried out outside the Region, the portion to be determined separately or jointly by the President of the Republic, provided that it does not exceed one hundred percent of the fees for these activities outside the Region. evaluated within the scope of income tax withholding incentive. In addition, within the scope of income tax withholding incentive, periods spent outside the Zone are also considered within the scope of income tax withholding incentive, provided that it does not exceed twenty percent of the total number of personnel working in the Zone or the total working hours subject to the incentive, except for the cases specified in this paragraph. President, It is authorized to increase this rate, which is determined as twenty percent, up to seventy-five percent in the regional and/or sectoral areas to be determined, or to reduce it to the legal rate again. In order to benefit from the incentive within the scope of this paragraph, it is obligatory to obtain the approval of the regional management company and to inform the Ministry. If, with the approval of the managing company, it is determined that the time spent outside the Zone is not related to the task carried out in the Zone, the relevant enterprise is responsible for the tax lost and related penalties. In order to apply the exception within the scope of this paragraph; If, with the approval of the managing company, it is determined that the time spent outside the Zone is not related to the task carried out in the Zone, the relevant enterprise is responsible for the tax lost and related penalties. In order to apply the exception within the scope of this paragraph; If, with the approval of the managing company, it is determined that the time spent outside the Zone is not related to the task carried out in the Zone, the relevant enterprise is responsible for the tax lost and related penalties. In order to apply the exception within the scope of this paragraph;

1) In cases where it is necessary to carry out a part of the software or R&D or design project carried out by the entrepreneur outside the Region, the number and qualifications of the employees in terms of projects, with the reasoned proposal regarding the parts of the entrepreneur company, software or R&D or design project that should be spent outside the Region, He submits information about the periods he worked in the projects and his wages to the manager company.

2) The reasoned proposal submitted by the entrepreneur is examined by the managing company and it is determined that a part of the software or R&D or design project cannot be carried out in the Region (it is mandatory to be done outside the Region), and the software, design or R&D activities carried out in the Region are determined. Provided that it is determined that it is within the scope of the same software or R&D or design project, the reasoned proposal is approved by the managing company.

3) The software or the document or other supporting documents obtained from the institution or organization where the R&D work is carried out regarding the time spent by the R&D or design personnel working in the Zone outside the Zone regarding the software or R&D or design project they carry out are submitted to the managing company.

f) Income tax withholding incentive to be determined separately or jointly by the President of the R&D and design personnel working in the businesses in the Region, provided that it does not exceed one hundred percent of the wages related to the time spent outside the Region, not exceeding one and a half years for postgraduate students and two years for doctoral students. are considered within the scope of In this context, it is obligatory to obtain the approval of the regional management company and to inform the Ministry in order to benefit from the incentive. If it is determined that the time spent outside the Zone is not within the scope of approval, with the approval of the managing company, the relevant business is responsible for the tax lost and the related penalties. The time to be spent in postgraduate education in order to apply the exception within the scope of this paragraph, It is calculated with the approval of the regional manager company, taking into account the course program approved by the university. In these calculations, research to be carried out within the scope of the courses taken in graduate education can also be taken into account. In the application of one-and-a-half and two-year periods, the periods passed within the scope of registration freeze are not taken into account.

g) To be implemented until 31/12/2028, the capital supports provided by the income and corporate taxpayers to those operating in the Region to be used in the financing of the projects within the scope of the Law, provided that they do not exceed ten percent of the declared income or corporate income and twenty percent of the shareholders’ equity, In accordance with Article 89 of the Commercial Revenue and in accordance with Article 10 of the Law No. 5520, the deduction is made in the determination of the corporate income. The amount to be deducted cannot exceed 1,000,000 Turkish Liras annually. The President is authorized to reduce the rates and monetary limit in this article by half or to increase it up to four times. In case the capital supports provided by the income and corporate taxpayers to be used in the financing of the projects within this scope do not remain in the relevant companies for at least four years after the transfer, the shares are sold or the invested capital is partially or completely withdrawn, the taxes not accrued on time due to the discount are collected together with the default interest. is done. Discounts are also used for temporary tax periods. Capital support can be given in the following ways:

1) Capital support provided by income or corporate taxpayers must be provided by taxpayers who provide capital support to businesses operating in the Zone by becoming partners and investing capital during or after the establishment of the business.

2) The amount that can be considered as a discount is limited to ten percent of the remaining amount after deducting previous year losses and all discounts and exceptions from the total amount of declared earnings and revenues in the calendar year in which capital support is provided for real persons. In terms of corporate taxpayers, it is limited to maximum ten percent of the corporate income, provided that it does not exceed twenty percent of the equity capital at the beginning of the accounting period in which the capital support is provided, and in determining the deduction amount, expenses that are not legally accepted are added to the commercial balance sheet profit or loss as corporate income, and all previous year losses and all deductions, if any, are included. and the amount found by deducting the exceptions [Trade balance sheet profit (loss) + illegal expenses-previous year losses-all discounts and exceptions] will be taken into account.

ğ) Entrepreneurs operating in the technology development zone and specialized technology development zone according to the law, within the period when the earnings of the entrepreneurs are exempt from income or corporate tax, which are produced exclusively in these Zones and which are used for system management, data management, business applications, sectoral, internet, game, mobile and military command and control applications. In order for the delivery and services in the form of software to be exempt from value added tax within the scope of Value Added Tax Law No. 3065 dated 25/10/1984, an application is made to the relevant tax office by obtaining the approval of the managing company.

h) Annual information, prepared in accordance with the form determined by the General Directorate, regarding the activities of the Zone manager company and the entrepreneurs in the Zone, approved by its own certified public accountant or certified public accountant, is transmitted to the General Directorate electronically until the end of May of each year.

ı) Specialized Technology Development Zones also benefit from the support, incentives, exemptions and exceptions provided to the Zones.

i) Goods imported to be used in researches related to software, R&D, innovation and design projects carried out within the scope of the Law in the Regions, customs duty and all kinds of funds, papers and transactions made within this scope are exempt from stamp duty and fee. Goods imported within the scope of this exception; It consists of the goods specified in the permission to be approved by the General Directorate and sent to the Ministry of Commerce via the Single Window System to be used in research related to R&D, innovation and design projects. Enterprises that will benefit from this exemption shall notify their requests to the Regional manager company according to the application form and its annexes determined by the General Directorate. The regional manager company evaluates whether the demand for imported goods is appropriate in terms of suitability for the project within the scope of Article 14. In this context, the regional manager company sends the application, including information about the goods it deems appropriate to be imported, to the General Directorate via the Single Window System of the Ministry of Commerce. The General Directorate evaluates the application, if it finds it appropriate, it approves the application and notifies the Ministry of Commerce through the Single Window System to be used in customs procedures.

j) The activities listed below are not considered within the scope of design activities in the implementation of this Regulation:

1) Market scans, market research or sales promotion and marketing activities.

2) Quality control activities.

3) Research activities related to establishment and organization.

4) Expenditures on investment activities for production and production infrastructure, planning of commercial production and mass production process.

5) Use of developed processes that have been invented or exist outside of a design project.

6) Making and distributing copies of prototypes for sampling and consumer testing for advertising purposes.

7) Direct or embedded technology transfer that does not serve to introduce a new process, system or product without being part of a design project.

8) Activities for the protection of these rights, except for the acquisition of intellectual property rights related to the product or process developed through design activities.

9) The signs, coats of arms, emblems, insignia, or denominations that are outside the scope of the 2nd bis article of the Paris Convention and that are outside this scope, but which have become public property in terms of religious, historical and cultural values ​​and are not authorized by the relevant authorities, are inappropriate. design activities involving the use of

10) Design activities contrary to public order or general morality.

k) Transactions regarding the application of exemptions and exceptions in the region are subject to the relevant legislation of the Ministry of Treasury and Finance.”

ARTICLE 24 – The title of article 35/A of the same Regulation and the first, third, fourth and eighth paragraphs have been changed as follows.

“Programs to Support”

“(1) The monthly wage paid to each of these personnel by the Technology Development Zones companies that employ mathematics, physics, chemistry, biology undergraduate programs of higher education institutions and R&D personnel with at least a bachelor’s degree in the fields to be announced by the Ministry upon the opinion of the Higher Education Council, The monthly gross amount of the minimum wage applied for the year will be covered from the appropriation to be placed in the Ministry’s budget for a period of two years.

“(3) This support is applied equally to the graduates of the program to be supported, who are employed in the management companies of the Technology Development Zones, incubation center and technology transfer office (unit) services.

(4) In order to benefit from this support, the personnel graduated from mathematics, physics, chemistry and biology undergraduate programs of higher education institutions to be employed on 1/7/2017 (inclusive), and the personnel graduated from the fields to be announced by the Ministry upon the opinion of the Higher Education Council, on 3/2/2021 (inclusive) It is essential to be recruited after the date of ) and to be employed for the first time in the relevant Technology Development Zone company.”

“(8) In order for the payments to be made within the scope of this support, a report showing that the above conditions, which are checked and approved by the managing company, are met and that the period wages are paid by the company to the relevant personnel, must be submitted to the Ministry. The amount approved by the Ministry is paid to the bank account notified by the company until the end of the third month following the delivery date of the report.

ARTICLE 25 – The following articles have been added to come after article 35/A of the same Regulation.

“ PhD student support

ARTICLE 35/B – (1) The monthly gross amount of the minimum wage applied to the doctoral student R&D personnel employed by the companies in the Technology Development Zones for the first time after the date of 3/2/2021 (inclusive), for a period of two years. It can be covered by the Ministry, limited to the appropriation to be placed in the Ministry’s budget.

(2) The monthly base wage paid to R&D personnel employed by the company that can benefit from this support cannot be less than one and a half times the gross minimum wage.

(3) The support that can be given per company is limited to a maximum of two doctoral students enrolled in the doctoral programs of the universities. In order for companies to benefit from this support, it is required that the doctoral student they employ should not receive support from another public institution.

(4) In order for the company to benefit from this support, the doctoral student to be employed must be enrolled in the doctoral program of the universities in Turkey, have completed the course period and passed the thesis stage.

(5) Technology development zone management companies are obliged to follow up and notify the Ministry about the employment of the personnel employed in the companies within the scope of this support, their leaving the job, graduating from the doctoral program and leaving.

(6) Firms that will benefit from this support notify their demands to the Regional manager company. The regional manager company evaluates whether the request is appropriate in terms of compliance with the legislation. In this context, it submits the application it deems appropriate and the report showing that the conditions in this article are met to the Ministry by the end of the month following the request of the relevant company through the portal. The managing company cannot refrain from accepting the applications of regional companies, and cannot evaluate the applications in terms of appropriateness. The minimum information and other relevant issues to be included in the report to be prepared within the scope of this support are determined by the Ministry.

(7) Payments to be made to the company regarding this support are made by the Ministry until the end of the third month following the delivery date of the report, according to the calculation to be made regarding the personnel within the scope of the support, taking into account the notified number of insurance premium days of the relevant month.

(8) Personnel employed in technology development zone management companies are not within the scope of this support.

Venture capital applications

ARTICLE 35/C –(1) In the annual income and corporate tax returns to be submitted as of 1/1/2022, income and corporate taxpayers whose earnings are exempted within the scope of the temporary article 2 of the Law and whose earnings amount is 1,000,000 Turkish lira and above, two percent of this amount will be transferred to a temporary account in liabilities. is transferred. The amount liability to be transferred within the scope of this paragraph is limited to 20,000,000 Turkish liras on an annual basis. Until the end of the year in which the temporary account is formed, it is obligatory to purchase the shares of venture capital investment funds established to invest in entrepreneurs residing in Turkey, or to invest in venture capital investment trusts or other entrepreneurs operating in incubation centers within the scope of the Law. In case the said amount is not transferred until the end of the relevant year, Twenty percent of the earnings exempted from the annual declaration within the scope of this Law cannot be subject to the income and corporate tax exemption utilized in the relevant year. Taxes that are not collected on time due to this amount will be levied without applying a tax loss penalty. The President is authorized to reduce the amounts and rates in this paragraph to zero, or to increase them up to five times, together or separately.

ARTICLE 26 – The following paragraph has been added to the first paragraph of Article 36 of the same Regulation.

“c) The Ministry, within the scope of the duties and responsibilities of the managing company and entrepreneurs, may extend the periods specified in this Regulation regarding their activities and practices in case of force majeure.”

ARTICLE 27 – The phrase “Finance” in the second paragraph of Article 38 of the same Regulation was changed to “Treasury and Finance”, the phrases “and its annex to the Council of Ministers” in the second and fourth paragraphs of the same article were changed to “To the Presidency” and “Treasury” in the same paragraphs. The phrases “for submission to the Prime Ministry” and “To the Prime Ministry” have been repealed.

ARTICLE 28 – Article 42 of the same Regulation has been amended as follows.

“ ARTICLE 42 – (1) The provisions of this Regulation are executed by the Minister of Industry and Technology.”

ARTICLE 29 –The words “Council of Ministers” in subparagraph (y) of the first paragraph of Article 3 and in the fifth paragraph of Article 11 of the same Regulation are replaced by “President”; The phrase “To the Council of Ministers” in the sixth paragraph of Article 5 is changed to “President”; The words “Council of Ministers” in the twelfth and thirteenth paragraphs of Article 20 are as “President”; The phrase “from the Ministry of Development” in the sixth paragraph of Article 26 is replaced by the “Strategy and Budget Presidency”; The phrase “Ministry of Development” in the seventh paragraph of Article 26 is replaced by “Strategy and Budget Presidency”; In subparagraph (b) of the first paragraph of Article 36 and in the first paragraph of Article 37, the phrases “Finance” as “Treasury and Finance”;

ARTICLE 30 – This Regulation shall enter into force on the date of its publication to be effective as of 3/2/2021.

ARTICLE 31 – The provisions of this Regulation are executed by the Minister of Industry and Technology.