Research and Development Training
Content of R&D Training R&D Deductions and Incentives at R&D and Design Centers • Definitions – What is R&D? – What is design? – Who is Researcher/Technician/Designer? • Legislative Regulations – Law No 5746 on Supporting R&D Operations • R&D Deduction • Special Cases – Outsourced benefits and services – Capitalization – Priority at R&D deduction – Deduction at R&D and design centers based on orders – In case of Project, transfer code of practice of deduction and incentives – Financial expenses • Income tax withholding incentives • Employment support • Insurance premium employer’s share support • Stamp tax exemptions • Techno investment’s capital support • Customs duty exemptions
• Statistics related to R&D and design centers • Am I an R&D Center? • Am I a Design Center? • Application and Evaluation Process at R&D and Design Centers • R&D Web Portal • As Result of R&D and Innovation Operation, Patents and Model Documents Are Collected • CPA reports related to R&D operations: – Attestation Report – Evaluation of Project • Full-time equivalents calculation • Sample payroll / Execution of Accounting Entries
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