{"id":1830,"date":"2014-05-08T20:49:37","date_gmt":"2014-05-08T17:49:37","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1830"},"modified":"2014-05-08T20:49:37","modified_gmt":"2014-05-08T17:49:37","slug":"yatirimlarda-devlet-yardimlari-karari","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/","title":{"rendered":"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131"},"content":{"rendered":"<p>Resmi Gazete,\u00a08 May\u0131s\u00a02014\u00a0\u00a0PER\u015eEMBE,\u00a0Say\u0131 : 28994, Ekonomi Bakanl\u0131\u011f\u0131ndan:<\/p>\n<p><strong>YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARARIN\u00a0<\/strong><strong>UYGULANMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011eDE (TEBL\u0130\u011e NO: 2012\/1)\u00a0<\/strong><strong>DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0<\/strong><strong>(NO: 2014\/2)<\/strong><\/p>\n<p><strong>MADDE 1<\/strong> \u2013 20\/6\/2012 tarihli ve 28329 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131na \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2012\/1)\u2019in 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (f) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cf) 3\/10\/2013 tarihli ve 28784 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u00c7evresel Etki De\u011ferlendirmesi Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerine g\u00f6re \u201c\u00c7evresel Etki De\u011ferlendirmesi Olumlu Karar\u0131\u201d veya \u201c\u00c7evresel Etki De\u011ferlendirmesi Gerekli De\u011fildir Karar\u0131\u201d \u015fart\u0131 aranmas\u0131 gereken yat\u0131r\u0131m konular\u0131 i\u00e7in \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131ndan al\u0131nan Karar ve\/veya Karara ili\u015fkin yaz\u0131.\u201d<\/p>\n<p><strong>MADDE 2<\/strong> \u2013 Ayn\u0131 Tebli\u011fin 20 nci maddesine a\u015fa\u011f\u0131daki on ikinci f\u0131kra ilave edilmi\u015ftir.<\/p>\n<p>\u201c(12) Te\u015fvik belgesi kapsam\u0131nda temin edilmi\u015f olan makine ve te\u00e7hizat\u0131n tamam\u0131 veya bir k\u0131sm\u0131, finansal kiralama \u015firketi taraf\u0131ndan bizzat kirac\u0131dan sat\u0131n al\u0131narak da (sat ve geri kirala) finansal kiralama i\u015flemine konu edilebilir. Ancak, tamamlama vizesi yap\u0131lm\u0131\u015f olmakla birlikte sat\u0131\u015f i\u00e7in asgari s\u00fcreleri doldurmayan veya tamamlama vizesi yap\u0131lmam\u0131\u015f te\u015fvik belgeleri kapsam\u0131ndaki makine ve te\u00e7hizat i\u00e7in Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn izni gerekir.\u201d<\/p>\n<p><strong>MADDE 3<\/strong> \u2013 Ayn\u0131 Tebli\u011fin Ge\u00e7ici 1 inci maddesine a\u015fa\u011f\u0131daki ikinci f\u0131kra ilave edilmi\u015ftir.<\/p>\n<p>\u201c(2) Bu Tebli\u011fin 11 inci maddesinin birinci f\u0131kras\u0131, 16 nc\u0131 maddesinin ikinci f\u0131kras\u0131 ile 20 nci maddesinin be\u015finci ve on ikinci f\u0131kralar\u0131nda yer alan h\u00fck\u00fcmler daha \u00f6nceki Kararlara istinaden d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgelerine de uygulan\u0131r.\u201d<\/p>\n<p><strong>MADDE 4<\/strong> \u2013 Ayn\u0131 Tebli\u011fin Ek-2\u2019si a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>YATIRIMIN KARAKTER\u0130ST\u0130\u011e\u0130NE BA\u011eLI OLARAK TE\u015eV\u0130K BELGES\u0130\u00a0<\/strong><strong>TALEB\u0130NDE BULUNULMADAN \u00d6NCE \u0130LG\u0130L\u0130 MEVZUATI GERE\u011e\u0130\u00a0<\/strong><strong>D\u0130\u011eER KAMU KURUM VE KURULU\u015eLARINDAN ALINMASI\u00a0<\/strong><strong>GEREKEN B\u0130LG\u0130 VE BELGELER<\/strong><\/p>\n<p><strong>1. Madencilik ve enerji yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>a) 3213 say\u0131l\u0131 Maden Kanununa tabii istihra\u00e7 ve istihrac\u0131 da ihtiva eden entegrasyon yat\u0131r\u0131mlar\u0131nda, Enerji ve Tabii Kaynaklar Bakanl\u0131\u011f\u0131 Maden \u0130\u015fleri Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan bizzat yat\u0131r\u0131mc\u0131 ad\u0131na d\u00fczenlenmi\u015f \u0130\u015fletme Ruhsat\u0131 ve \u0130\u015fletme \u0130zninin tasdikli suretleri,<\/p>\n<p>b) 3213 say\u0131l\u0131 Maden Kanununda tan\u0131mlanan 1(a) grubu madenlerden \u0130l \u00d6zel \u0130dareleri taraf\u0131ndan ruhsatland\u0131r\u0131lanlar da \u0130\u015fletme Ruhsat\u0131 tasdikli sureti,<\/p>\n<p>c) Elektrik Piyasas\u0131 Y\u00f6netmeli\u011fine tabii elektrik enerjisi \u00fcretimi, iletimi ve da\u011f\u0131t\u0131m\u0131na y\u00f6nelik yat\u0131r\u0131mlarda Enerji Piyasas\u0131 D\u00fczenleme Kurumu taraf\u0131ndan yat\u0131r\u0131mc\u0131 ad\u0131na d\u00fczenlenen lisans\u0131n\/\u00f6n lisans\u0131n tasdikli sureti,<\/p>\n<p>\u00e7) Enerji Piyasas\u0131 mevzuat\u0131na uygun olarak, kendi ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak \u00fczere elektrik enerjisi \u00fcretimi yapan ve iletim veya da\u011f\u0131t\u0131m \u015febekesi ile paralel \u00e7al\u0131\u015fmayan (ada konumundaki) \u00fcretim tesisleri ile ilgili olarak Enerji ve Tabii Kaynaklar Bakanl\u0131\u011f\u0131ndan al\u0131nacak proje onay\u0131na ili\u015fkin yaz\u0131,<\/p>\n<p>d) Jeotermal sondaj ve \u00fcretim yat\u0131r\u0131mlar\u0131nda \u0130\u015fletme Ruhsat\u0131, petrol ve do\u011falgaz sondaj ve \u00fcretim yat\u0131r\u0131mlar\u0131nda ise ilgili Kamu Kurum ve Kurulu\u015flar\u0131n\u0131n mevzuat\u0131nda yer alan nihai izin ve\/veya ruhsatlar,<\/p>\n<p>e) R\u00f6dovansl\u0131 madencilik yat\u0131r\u0131mlar\u0131nda s\u00f6zle\u015fme\/anla\u015fma yap\u0131lan kamu kurumu veya i\u015ftirakinden al\u0131nacak yaz\u0131.<\/p>\n<p><strong>2. Rafineri yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Enerji Piyasas\u0131 D\u00fczenleme Kurulundan al\u0131nacak lisans\u0131n tasdikli sureti.<\/p>\n<p><strong>3. Harp ara\u00e7 ve gere\u00e7leri ile silah, m\u00fchimmat ve patlay\u0131c\u0131 madde \u00fcretimi yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Milli Savunma Bakanl\u0131\u011f\u0131ndan al\u0131nacak tesis kurulu\u015f izni.<\/p>\n<p><strong>4. Av malzemeleri, ni\u015fan tabancas\u0131, av b\u0131\u00e7aklar\u0131 ve tekel d\u0131\u015f\u0131 b\u0131rak\u0131lan patlay\u0131c\u0131 maddeleri ve benzerlerinin imali yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>\u0130\u00e7i\u015fleri Bakanl\u0131\u011f\u0131ndan al\u0131nacak kurulu\u015f izni.<\/p>\n<p><strong>5. Ses ve gaz fi\u015fe\u011fi atabilen silahlar\u0131n \u00fcretimi yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Bilim Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131ndan kurulu\u015f ve \u00f6n izin belgesi tasdikli sureti.<\/p>\n<p><strong>6. At\u0131klar\u0131n bertaraf edilmesine y\u00f6nelik yat\u0131r\u0131mlarda;<\/strong><\/p>\n<p>\u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131 taraf\u0131ndan bertaraf konusunda d\u00fczenlenmi\u015f \u201c\u00e7evre lisans\u0131\u201d ya da \u201c\u00e7evre izin ve lisans\u0131\u201d tasdikli sureti ya da \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131n\u0131n bertaraf konusunda ge\u00e7ici faaliyet belgesi verildi\u011fine dair yaz\u0131s\u0131 (komple yeni yat\u0131r\u0131mlarda bu belge tamamlama vizesi a\u015famas\u0131nda aran\u0131r).<\/p>\n<p><strong>7. At\u0131klar\u0131n geri kazan\u0131m\u0131na y\u00f6nelik yat\u0131r\u0131mlarda;<\/strong><\/p>\n<p>\u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131 taraf\u0131ndan geri kazan\u0131m konusunda d\u00fczenlenmi\u015f \u201c\u00e7evre lisans\u0131\u201d ya da \u201c\u00e7evre izin ve lisans\u0131\u201d tasdikli sureti ya da \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131n\u0131n geri kazan\u0131m konusunda ge\u00e7ici faaliyet belgesi verildi\u011fine dair yaz\u0131s\u0131 (komple yeni yat\u0131r\u0131mlarda bu belge tamamlama vizesi a\u015famas\u0131nda aran\u0131r).<\/p>\n<p><strong>8. Alkoll\u00fc i\u00e7ecekler ve t\u00fct\u00fcn mamulleri yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>T\u00fct\u00fcn ve Alkol Piyasas\u0131 D\u00fczenleme Kurumundan al\u0131nm\u0131\u015f olan tesis kurma izin belgesi tasdikli sureti.<\/p>\n<p><strong>9. Pancar veya kam\u0131\u015f i\u015fleyerek \u015feker \u00fcretimi konular\u0131nda yap\u0131lacak komple yeni veya tevsi yat\u0131r\u0131mlar\u0131 i\u00e7in;<\/strong><\/p>\n<p>\u015eeker Kurumu\u2019ndan al\u0131nm\u0131\u015f tesis kurma izin yaz\u0131s\u0131n\u0131n tasdikli sureti.<\/p>\n<p><strong>10. Sa\u011fl\u0131k yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>\u00d6n izin al\u0131nmas\u0131 zorunlu sa\u011fl\u0131k yat\u0131r\u0131mlar\u0131nda Sa\u011fl\u0131k Bakanl\u0131\u011f\u0131ndan al\u0131nan \u00f6n izin yaz\u0131s\u0131n\u0131n onayl\u0131 \u00f6rne\u011fi; kamu-\u00f6zel ortakl\u0131\u011f\u0131 modeline g\u00f6re yap\u0131lacak yat\u0131r\u0131mlarda uygulama s\u00f6zle\u015fmesi.<\/p>\n<p><strong>11. Turizm yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131nca d\u00fczenlenecek Turizm Yat\u0131r\u0131m\u0131, Turizm \u0130\u015fletmesi ve\/veya K\u0131smi Turizm \u0130\u015fletmesi Belgesinin tasdikli sureti.<\/p>\n<p><strong>12. \u0130skele, r\u0131ht\u0131m, bal\u0131k\u00e7\u0131 bar\u0131na\u011f\u0131 ve liman yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131 Altyap\u0131 Yat\u0131r\u0131mlar\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn uygulama projesine ili\u015fkin onay yaz\u0131s\u0131 ile \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131n\u0131n imar plan\u0131na ili\u015fkin onay yaz\u0131s\u0131. (Yat liman\u0131 yat\u0131r\u0131mlar\u0131nda ayr\u0131ca, K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131nca d\u00fczenlenecek Turizm Yat\u0131r\u0131m\u0131, Turizm \u0130\u015fletmesi ve\/veya K\u0131smi Turizm \u0130\u015fletmesi Belgesinin tasdikli sureti aran\u0131r).<\/p>\n<p><strong>13. Havalimanlar\u0131nda yap\u0131lacak komple yeni yer hizmetleri yat\u0131r\u0131m\u0131nda;<\/strong><\/p>\n<p>Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131 Sivil Havac\u0131l\u0131k Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden \u00f6n izin al\u0131nd\u0131\u011f\u0131na dair yaz\u0131n\u0131n tasdikli sureti (di\u011fer yat\u0131r\u0131m cinslerinde Devlet Hava Meydanlar\u0131 \u0130\u015fletmesi Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce d\u00fczenlenmi\u015f \u00e7al\u0131\u015fma ruhsat\u0131 aran\u0131r).<\/p>\n<p><strong>14. Havayolu ile y\u00fck ve\/veya yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131 Sivil Havac\u0131l\u0131k Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnden al\u0131nacak teknik y\u00f6nden u\u00e7a\u011f\u0131n ithalinde sak\u0131nca olmad\u0131\u011f\u0131n\u0131 belirten yaz\u0131n\u0131n tasdikli sureti.<\/p>\n<p><strong>15. Demiryolu ile y\u00fck ve\/veya yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>T.C.D.D ile yap\u0131lm\u0131\u015f olan Uygulama Protokol\u00fcn\u00fcn tasdikli sureti.<\/p>\n<p><strong>16. Finansal kiralama \u015firketleri arac\u0131l\u0131\u011f\u0131yla yap\u0131lacak yat\u0131r\u0131mlarda;<\/strong><\/p>\n<p>Finansal kiralama s\u00f6zle\u015fmesi.<\/p>\n<p><strong>17. Yap-\u0130\u015flet veya Yap-\u0130\u015flet-Devret modeli ile ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlarda;<\/strong><\/p>\n<p>\u0130lgili Bakanl\u0131k, kurum veya kurulu\u015f ile yap\u0131lan uygulama s\u00f6zle\u015fmesinin onay\u0131na ili\u015fkin Y\u00fcksek Planlama Kurulu Karar\u0131.<\/p>\n<p><strong>18. Kamu kurum ve kurulu\u015flar\u0131 ile belediyeler taraf\u0131ndan yap\u0131lacak yat\u0131r\u0131mlarda;<\/strong><\/p>\n<p>KDV m\u00fckellefiyeti olundu\u011funa dair ilgili vergi dairesinden al\u0131nacak belge.<\/p>\n<p><strong>19. K\u00fclt\u00fcr yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131nca d\u00fczenlenecek K\u00fclt\u00fcr Belgesinin tasdikli sureti (Komple yeni yat\u0131r\u0131mlarda K\u00fclt\u00fcr Yat\u0131r\u0131m Belgesi aranacak olup, tamamlama vizesi a\u015famas\u0131nda da K\u00fclt\u00fcr Giri\u015fim Belgesi aran\u0131r).<\/p>\n<p><strong>20. Lojistik hizmetleri yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Lojistik yat\u0131r\u0131mlar\u0131nda Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131nca d\u00fczenlenmi\u015f L2 belgesinin tasdikli sureti (komple yeni yat\u0131r\u0131mlarda bu belge tamamlama vizesi a\u015famas\u0131nda aran\u0131r).<\/p>\n<p><strong>21. Kablo ve uydu yay\u0131nc\u0131l\u0131\u011f\u0131 yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Komple yeni yat\u0131r\u0131mlarda, Radyo ve Televizyon \u00dcst Kurulundan (RT\u00dcK) al\u0131nacak lisans ve yay\u0131n izni i\u015flemlerinin ba\u015flat\u0131ld\u0131\u011f\u0131na dair yaz\u0131 (Tamamlama vizesi a\u015famas\u0131nda RT\u00dcK\u2019ten al\u0131nm\u0131\u015f lisans ve yay\u0131n izni verildi\u011fine dair yaz\u0131 ayr\u0131ca aranacakt\u0131r), di\u011fer yat\u0131r\u0131m cinslerinde ise RT\u00dcK\u2019ten al\u0131nacak lisans ve yay\u0131n izni oldu\u011funa dair yaz\u0131.<\/p>\n<p><strong>22. Karasal yay\u0131nc\u0131l\u0131k yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Radyo ve Televizyon \u00dcst Kurulundan al\u0131nacak yasal s\u00fcresi zarf\u0131nda lisans ba\u015fvurusunda bulunuldu\u011funa dair yaz\u0131 ile ayn\u0131 Kuruldan al\u0131nacak 6112 say\u0131l\u0131 Kanun kapsam\u0131nda yay\u0131n yap\u0131lmas\u0131na dair izin yaz\u0131s\u0131.<\/p>\n<p><strong>23. \u0130malat sanayi yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Komple yeni yat\u0131r\u0131m d\u0131\u015f\u0131ndaki yat\u0131r\u0131m cinsleri i\u00e7in, oda veya noter onayl\u0131 ge\u00e7erli kapasite raporu.<\/p>\n<p><strong>24. 4\/12\/2003 tarihli ve 5015 say\u0131l\u0131 Petrol Piyasas\u0131 Kanunu kapsam\u0131na giren depolama tesisi yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Enerji Piyasas\u0131 D\u00fczenleme Kurumundan al\u0131nacak lisans\u0131n onayl\u0131 sureti (komple yeni yat\u0131r\u0131mlarda bu belge tamamlama vizesi a\u015famas\u0131nda aran\u0131r).<\/p>\n<p><strong>25. Lisansl\u0131 depoculuk yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca d\u00fczenlenmi\u015f lisans\u0131n tasdikli sureti (komple yeni yat\u0131r\u0131mlarda G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca kurulu\u015f izni verildi\u011fine dair yaz\u0131 aran\u0131r. Lisans ise tamamlama vizesi a\u015famas\u0131nda aran\u0131r).<\/p>\n<p><strong>26. Hava ta\u015f\u0131tlar\u0131 ve motorlar\u0131n\u0131n bak\u0131m ve onar\u0131m\u0131 yat\u0131r\u0131mlar\u0131nda;<\/strong><\/p>\n<p>Ula\u015ft\u0131rma, Denizcilik ve Haberle\u015fme Bakanl\u0131\u011f\u0131 Sivil Havac\u0131l\u0131k Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019nden al\u0131nan izin yaz\u0131s\u0131n\u0131n tasdikli sureti.\u201d<\/p>\n<p>MADDE 5 \u2013 Ayn\u0131 Tebli\u011fin Ek-5\u2019inin 4 numaral\u0131 bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c4) Yat\u0131r\u0131m\u0131n ger\u00e7ekle\u015fme durumunu g\u00f6steren Ek-6\u2019daki formata uygun olarak haz\u0131rlanm\u0131\u015f yat\u0131r\u0131m takip formu,\u201d<\/p>\n<p>MADDE 6 \u2013 Bu Tebli\u011fin 1 inci maddesi yay\u0131m\u0131 tarihinde, di\u011fer maddeleri 20\/6\/2012 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p>MADDE 7 \u2013 Bu Tebli\u011f h\u00fck\u00fcmlerini Ekonomi Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<table width=\"567\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"567\"><strong>Tebli<\/strong><strong>\u011f<\/strong><strong>in Yay<\/strong><strong>\u0131<\/strong><strong>mland<\/strong><strong>\u0131\u011f\u0131<\/strong><strong>\u00a0Resm<\/strong><strong>\u00ee<\/strong><strong>\u00a0Gazete&#8217;nin<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"284\"><strong>Tarihi<\/strong><\/td>\n<td width=\"283\"><strong>Say<\/strong><strong>\u0131<\/strong><strong>s<\/strong><strong>\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"284\">20\/6\/2012<\/td>\n<td width=\"283\">28329<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"567\"><strong>Tebli<\/strong><strong>\u011f<\/strong><strong>de De<\/strong><strong>\u011f<\/strong><strong>i<\/strong><strong>\u015f<\/strong><strong>iklik Yapan Tebli<\/strong><strong>\u011f<\/strong><strong>in Yay<\/strong><strong>\u0131<\/strong><strong>mland<\/strong><strong>\u0131\u011f\u0131<\/strong><strong>\u00a0Resm<\/strong><strong>\u00ee<\/strong><strong>\u00a0Gazete&#8217;nin<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"284\"><strong>Tarihi<\/strong><\/td>\n<td width=\"283\"><strong>Say<\/strong><strong>\u0131<\/strong><strong>s<\/strong><strong>\u0131<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"284\">10\/4\/2014<\/td>\n<td width=\"283\">28968<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Resmi Gazete,\u00a08 May\u0131s\u00a02014\u00a0\u00a0PER\u015eEMBE,\u00a0Say\u0131 : 28994, Ekonomi Bakanl\u0131\u011f\u0131ndan: YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARARIN\u00a0UYGULANMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011eDE (TEBL\u0130\u011e NO: 2012\/1)\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0(NO: 2014\/2) MADDE 1 \u2013 20\/6\/2012 tarihli ve 28329 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131na \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2012\/1)\u2019in 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (f) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201cf) 3\/10\/2013 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[294,190,707,708,66,706,705],"class_list":["post-1830","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-belge","tag-devlet","tag-madencilik","tag-rafineri","tag-teblig","tag-tesvik","tag-yatirim"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a08 May\u0131s\u00a02014\u00a0\u00a0PER\u015eEMBE,\u00a0Say\u0131 : 28994, Ekonomi Bakanl\u0131\u011f\u0131ndan: YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARARIN\u00a0UYGULANMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011eDE (TEBL\u0130\u011e NO: 2012\/1)\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0(NO: 2014\/2) MADDE 1 \u2013 20\/6\/2012 tarihli ve 28329 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131na \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2012\/1)\u2019in 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (f) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201cf) 3\/10\/2013 &hellip;\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2014-05-08T17:49:37+00:00\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/\",\"name\":\"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2014-05-08T17:49:37+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"hkn\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/","og_locale":"tr_TR","og_type":"article","og_title":"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131","og_description":"Resmi Gazete,\u00a08 May\u0131s\u00a02014\u00a0\u00a0PER\u015eEMBE,\u00a0Say\u0131 : 28994, Ekonomi Bakanl\u0131\u011f\u0131ndan: YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARARIN\u00a0UYGULANMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011eDE (TEBL\u0130\u011e NO: 2012\/1)\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e\u00a0(NO: 2014\/2) MADDE 1 \u2013 20\/6\/2012 tarihli ve 28329 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131na \u0130li\u015fkin Tebli\u011f (Tebli\u011f No: 2012\/1)\u2019in 6 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (f) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir. \u201cf) 3\/10\/2013 &hellip;","og_url":"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/","og_site_name":"Haberler","article_published_time":"2014-05-08T17:49:37+00:00","author":"hkn","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"hkn","Tahmini okuma s\u00fcresi":"9 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/","url":"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/","name":"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131","isPartOf":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website"},"datePublished":"2014-05-08T17:49:37+00:00","author":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137"},"breadcrumb":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/"]}]},{"@type":"BreadcrumbList","@id":"http:\/\/www.muhasebedersleri.com\/haber\/yatirimlarda-devlet-yardimlari-karari\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"http:\/\/www.muhasebedersleri.com\/haber\/"},{"@type":"ListItem","position":2,"name":"Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n Uygulanmas\u0131"}]},{"@type":"WebSite","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website","url":"http:\/\/www.muhasebedersleri.com\/haber\/","name":"Haberler","description":"Muhasebe haber","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137","name":"hkn","image":{"@type":"ImageObject","inLanguage":"tr","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","caption":"hkn"},"url":"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/"}]}},"views":4537,"_links":{"self":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/1830","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/comments?post=1830"}],"version-history":[{"count":1,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/1830\/revisions"}],"predecessor-version":[{"id":1831,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/1830\/revisions\/1831"}],"wp:attachment":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/media?parent=1830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/categories?post=1830"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/tags?post=1830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}