The R & D Center is organized in the same building or the same campus, with sufficient R & D accumulation and capability, employing at least 15 full time equivalent R & D personnel, organized exclusively in domestic research and development activities, organized in the organizational structure of the organization .

R & D Center Establishment Activities

1. The technical and economic feasibility of the R & D Center,
2. Establishing roadmap for application and business development studies,
3. Establishment of the AR-Ge Center project group,
4. Establishment of Ar-Ge Center organization,
5. Within the scope of the Income Tax Law, Tax Procedural Law, Income Tax Law and relevant articles of SSI;
a.Master and profit center location and code arrangement,
b.Configuration of the company account plan,
C. AR-Ge Center budget-control system.
6. Establishment of Ar-Ge strategy,
7. Preparation of AR-Ge Center reference file,
8.The application, follow-up and application revisions,
9. Following application approval;
– Writing of the Ar-Ge Center Regulation,
– Monitoring, evaluation and reporting,
-Application to the SGK institution with the tax office,
-Ar-Ge tax deduction calculation, and;
R & D Methodology, management training for R & D center personnel.