INCENTIVE AND DIIB PROCESSES

Investment Incentive Certificate and In-Plant Processing Permit Application and Closure Processes

What is an Investment Incentive Certificate?

It is a document that provides various incentives and support, such as Customs Duty Exemption, Corporate Tax Reduction, SGK premium support, interest support, and investment site allocation, which can be used by investors who want to make investments in sectors specified under the Decision on State Aid in Investments No. 2012/3305, carried out within the Ministry of Industry and Technology, who want to increase the capacity of their existing investments, or who want to modernize their investments. VAT Exemption, Corporate Tax Reduction, Social Security Premium Support, Interest Support, Investment Site Allocation, and other various incentives and support.

Our Incentive Certificate Services:

Investment Incentive Certificate Application and Tracking of Certificate Processes,
Calculations Related to Deductions on Corporate Tax Returns for Expenditures Made During the Investment Period and Operating Period,
Preparation of YMM Reports Related to Certificate Closure Procedures.

What are the In-Plant Processing Regime, In-Plant Processing Permit, and In-Plant Processing Permit Certificate?

Under the 2005-8391 DIR Decision and the 2006/12 DIR Communiqué, implemented by the Ministry of Trade and Exporters' Associations, with the aim of enhancing the competitiveness of our export products in global markets and diversifying our export products, It is an economically effective customs regime that allows the import of raw materials, auxiliary materials, and packaging materials necessary for the production of export products that cannot be procured from domestic markets, or allows them to be procured from domestic markets without VAT. Under this regime, exporters can obtain an In-Plant Processing Permit and an In-Plant Processing Permit Certificate.

Domestic Processing Regime Exemptions and Exclusions:

Exemption from Customs Duty, VAT, and Special Consumption Tax on Imports,
- Tax, Fee, and Charge Exemption,

KKDF Exemption,
Not Subject to Trade Policy Measures,
Deferral-Cancellation Application in VAT for Domestic Purchases,
Permission for Domestic Sales and Deliveries,
Guarantee Discount Related to Taxes to be Collected on Imports

Services Provided for In-Plant Processing Permits and In-Plant Processing Permit Certificate Processes:

Application for In-Plant Processing Permit Certificate and Tracking of Certificate Processes,
Tracking Calculations to be Made on VAT Returns Related to Purchases and Sales Made Under the Deferral-Cancellation System,
Tracking Certificate Closure Procedures and Writing YMM Reports