Since the conditions for establishing a company or opening a branch are regulated by national laws, the conditions for establishing a company and opening a branch may differ according to the national laws of each country. It is necessary to examine the tax legislation of the country where you want to establish a company or open a branch and make an accurate feasibility regarding the business line. However, generally all countries support foreign investors. In addition, the Ministry of Economy provides various supports within the framework of the Turquality Support Program for Turkish companies to get more shares from the international market. There are also various KOSGEB supports. It will be beneficial for investors to receive consultancy services on the subject.
LEGAL LEGISLATION NOTIFICATION ON SUPPORT OF INTERNATIONAL UNIT, BRAND AND PROMOTION ACTIVITIES (NOTICE NO: 2010/6)
FIRST PART
Basis, Purpose, Scope and Definitions
Rest
ARTICLE 1 – (1) This Communiqué is prepared on the basis of the “Decision on State Aids for Export” enacted by the Decree of the Council of Ministers dated 27/12/1994 and numbered 94/6401. and prepared in accordance with the Decree No. 2010/7.
Goal
ARTICLE 2 – (1) The purpose of this Communiqué is in Turkey for industrial and / or commercial operating companies Cooperation Organization members to ensure the construction of marketing and promotion of its products, the publicity carried out abroad, in this context, to make the trading of goods abroad with a trademark registration expenses Part of the expenses related to the units opened for the purpose of meeting the Support and Price Stability Fund (DFIF).
Scope
ARTICLE 3 – (1) This Communiqué, in Turkey, industrial and / or commercial activities showing companies include subsidies for Cooperation with the Organization.
Definitions
ARTICLE 4 – (1) In this Communiqué
a) Unit: A store, warehouse, office, showroom or aisle opened abroad,
b) Undersecretariat: Undersecretariat of Foreign Trade,
c) Industrial and Commercial Company: Companies engaged in production activities established within the framework of the provisions of the Turkish Commercial Code and holding a capacity report, software companies, Foreign Trade Capital Companies and Sectoral Foreign Trade Companies,
ç) Commercial Company: Commercial company established within the framework of the provisions of the Turkish Commercial Code
operating companies (collective, limited partnership, joint stock, limited and cooperative companies specified in Article 136 of the Turkish Commercial Code),
d) Cooperation Organization: means Exporters’ Unions, Provincial Chambers of Commerce and Industry / Industry, Organized Industrial Zones, Sectoral Producer Associations or associations-unions or cooperatives established by manufacturers, which carry out cooperation activities for their members.
SECOND PART
Activities to Support
Supporting unit rental expenses
ARTICLE 5 – (1) The main companies operating abroad, the company may open directly to the unit or units can also open branches in Turkey. In this case, among the companies with parent companies abroad in Turkey must be organic ligand.
(2) the parent company in Turkey and abroad in the following cases ruled that the company’s organic look:
a) If the company is a partner of the foreign company as a legal entity,
b) All partners of the company are partners of the company abroad,
c) The shareholder or partners of the company, who own at least 51%, are partners in the company opened abroad, provided that they are authorized to open a company abroad,
ç) If the company is open to the public; To become a partner of the company opened abroad, provided that the shareholder or partners who own 51% of the company are authorized to open a company or unit abroad on behalf of the company, after the free float rate decreases
(3) The restrictions within the scope of the national legislation of the country in which the unit is opened shall be exempted from the provision of the above paragraph.
(4) The support payment is calculated according to the rate of partnership abroad.
(5) foreign companies, should be opened after the date of the parent company’s organizations in Turkey. However, earlier if the purchase became partner companies abroad, where there is no organic ties or all of the company’s shares abroad or in part after the date of the parent company’s organizations in Turkey, must be established foreign company’s home after the company is not required.
(6) The rental expenses of the foreign units that the Cooperation Institutions will lease in order to operate their members are also supported within the scope of this Communiqué.
ARTICLE 6 – (1) Rental expenses (rent or commission expenses in case of aisle) of industrial and commercial companies or companies or branches operating abroad and having organic ties with these companies and their units opened abroad by Cooperation Organizations, per unit;
a) 60% if the opened unit is a store and up to a maximum of USD 120,000 per year,
b) 60% if the opened unit is an office, showroom, warehouse or aisle, and up to a maximum of USD 100,000 per year,
supported.
ARTICLE 7 – (1) Rental expenses (rent or commission expenses in case of aisle) of units opened abroad by commercial companies or companies or branches operating abroad and having organic ties with these companies, per unit;
a) If the opened unit is a store, at a rate of 50% and up to a maximum of USD 100,000 per year,
b) 50% if the opened unit is an office, showroom, warehouse or aisle, and up to a maximum of USD 75,000 per year,
supported.
ARTICLE 8 – (1) Net rent expenses related to the units specified in articles 6 and 7 of this Communiqué are supported.
(2) Each unit can benefit from the rental expenses support specified in Articles 6 and 7 for a maximum of 4 (four) years. The 4 (four) year period starts from the date of the payment document that forms the basis for the first rent support payment.
(3) In order to benefit from the lease support for units abroad as specified in Articles 6 and 7, there must not be an organic link between the tenant and the lessor or the rented place should not be used as a residence (the fact that the foreign unit is used for commercial purposes must be clearly stated in the lease contract).
ARTICLE 9 – (1) Rent support within the scope of this Communiqué can be used for at most 15 (fifteen) units.
(2) Support under this Communiqué may be used for foreign units opened before the publication date of this Communiqué.
ARTICLE 10 – (1) benefiting from the support unit in the scope of this Communiqué, should the marketing of products produced in Turkey.
(2) Advertising, promotion, marketing and rental expenses of products produced domestically for foreign brands are not supported within the scope of this Communiqué.
ARTICLE 11 – (1) Before the support application for the relevant unit is concluded positively, the said unit is closed or if the organic bond specified in Article 5 ends, the application for support is not evaluated. The unit whose activities were terminated after being included in the scope of support; within 1 (one) month from the date of its closure or the termination of the organic bond, by the company or the Cooperation Institution, to the Commercial Counselor / Attache in that country. The Commercial Counselor / Attaché immediately notifies the Undersecretariat of the closed unit. In case of notification, the unit in question benefits from the support for the period before the date on which it was closed or the organic bond ended.
Supporting promotional activities
ARTICLE 12 – (1) Visual and written promotion carried out by Companies and Cooperation Organizations abroad (Turkish televisions broadcasting abroad, newspapers and televisions broadcasting in Turkish abroad, newspapers, etc., expenditures related to advertisements to be given in media organs are not considered within the scope of support. .), sponsorship, design related to the websites of foreign units, advertisement boards, company catalogs prepared in foreign languages, brochures, giveaways and promotional materials, advertising expenses given to promotional sites in electronic environment are supported.
ARTICLE 13 – (1) This Communiqué located overseas unit supported under the Companies and Institutions of Cooperation, held in Turkey with regard to products manufactured abroad advertising, promotion and marketing expenses; Supported by 60% and up to a maximum of $ 150,000 per country per year.
(2) The promotional support specified in the first paragraph of this article is as long as the support period of the foreign unit supported under this Communiqué.
(3) The promotional support stated in the first paragraph of this article is given for the promotional activities specified in article 12 and carried out in the country where the supported foreign unit is located.
ARTICLE 14 – (1) These are not foreign unit supported under the communique but domestic and publicity do that by companies with trademark registration certificate in the country, with regard to products manufactured in Turkey conducted abroad advertising, promotion and marketing expenses by 60% and annual most Up to more than $ 250,000 is supported.
ARTICLE 15 – (1) Companies and Cooperation Organizations can benefit from the promotional support specified in Article 12 for a maximum of 4 (four) years. The 4 (four) year period starts from the date of the payment document that constitutes the basis for the first support payment in this regard.
(2) The promotional support included in Articles 13 and 14 is calculated according to the amount of promotional materials delivered abroad.
(3) For promotional activities carried out in the same country, only one of the promotional supports specified in articles 13 and 14 can be used within the framework of the determined conditions.
(4) In case the conditions of benefiting from the promotional support benefited under any of Articles 13 and 14 change, the amount of support they previously benefited from is deducted. Supporting trademark registration activities abroad
ARTICLE 16 – (1) Expenses of the companies regarding the registration and protection of their trademark registered trademark abroad are supported at a rate of 50% and up to a maximum of 50.000 USD per year.
ARTICLE 17 – (1) Companies can benefit from the support for trademark registration and protection specified in Article 16 for a maximum of 4 (four) years. The 4 (four) year period starts from the date of the payment document that constitutes the basis for the first support payment in this regard.
(2) In case the domestic and foreign trademark registration applications are made in the same periods, provided that both trademark registration procedures are carried out, the protection date of the domestic trademark is taken as basis in the evaluation of the support application.
Common rule
ARTICLE 18 – (1) The objectives and targets set by the Undersecretariat on a sectoral basis for the activities of the companies within the scope of Articles 6, 7, 12, 13 and 16 of this Communiqué and the Cooperation Institutions within the scope of Articles 6, 12 and 13 of this Communiqué. If it is directed to priority countries, the support rate is increased by 10 (ten) basis points.
(2) The activities of companies within the scope of Articles 6, 7, 12, 13 and 16 of this Communiqué and the Cooperation Institutions within the scope of the Regional Competitiveness Operational Program (BROP) support rate case be carried out by national income per capita is geographically remaining below the 75% average of Turkey and 12 Level II center with companies and Cooperation Organization in the region of 20 (twenty) may be increased up to basis points. The issues regarding the stratification and differentiation of the support rates are determined by the Undersecretariat.
THIRD PART
Submission of Payment Documents and Payment
Payment principles
ARTICLE 19 – (1) The information, documents and other issues related to the application required to finalize the support applications are determined by the Implementation Procedures and Principles Circular to be prepared by the Undersecretariat.
Submission of payment documents
ARTICLE 20 – (1) By the Companies and Cooperation Organizations, the foreign payment documents subject to support within the scope of this Communiqué and other documents issued abroad must be approved by the Commercial Counselor / Attache in the country where the expenditure is made.
(2) Commercial Counselors / Attache Offices examine the units of the companies and Cooperation Organizations that apply to benefit from the supports specified in Articles 6 and 7 of this Communiqué by making an on-site inspection at the first support application and at the end of each support year, and It evaluates whether it is intended to be marketed and whether it is suitable for the positive image of Turkish goods.
(3) Commercial Counselors / Attache offices inspect the compliance of the amounts specified in the expense documents submitted to the market rate.
ARTICLE 21 – (1) In order for support applications to be evaluated,
– Foreign payment documents and other foreign documents specified in the Implementation Procedures and Principles Circular regarding payment, within 6 (six) months at the latest (this period is 18 (eighteen) months for Article 16) from the date of payment by the company to the Commercial Counselor / Attaché. ‘What,
– Domestic payment documents and other domestic documents specified in the Implementation Procedures and Principles Circular regarding payment, within 6 (six) months at the latest from the date of payment (this period is 18 (eighteen) months for Article 16) of the Exporters’ Union General It must be submitted to the Secretariat (İBGS).
(2) In the calculation of the 6 (six) and 18 (eighteen) months periods, the Commercial Counselor / Attache Office of the application made duly and the document entry date to the İBGS are taken as basis.
(3) The Commercial Counselor / Attache concludes the application for document approval immediately.
(4) Payment documents and other documents within the scope of support application, companies
by the Cooperation Institutions directly to the Undersecretariat.
(5) İBGS makes an on-site visit to the address where companies operate in the country and conveys their evaluations to the Undersecretariat along with the application file.
Payment
ARTICLE 22 – (1) The Undersecretariat support application of the payment will be evaluated by determining the amount of payment to the company of the Central Bank of Turkey (CBT) can make the necessary arrangements for ibgs’n to be authorized to be reported.
(2) regarding the payment, submitted that the expenses in documents (including indirect taxes) Turkish Lira (TL) TL denominated, is denominated in foreign currency at the date of payment document “Central Bank of the Republic of Turkey Converter Indicative” cross located in the list of exchange rates and the exchange rates of main and paid from the Support and Price Stability Fund in Turkish Lira equivalent of US Dollars. “Central Bank of the Republic of Turkey Converter Indicative” list do not take place currencies of the US dollar when translated to “the Republic of Turkey Central Bank Exchange Subject Non Informational Setup Table” are set in the n basis.
(3) “Republic of Turkey Central Bank Currency Exchange Subject Non Informational Table” take place in other countries currencies are based on international data sources deemed appropriate by the Undersecretariat when translated to US dollars.
CHAPTER FOUR
Other Provisions
Authority
ARTICLE 23 – (1) To determine the application procedures and principles of this Communiqué, to examine and conclude the force majeure and compulsory situations and disputes that may arise in practice, to determine the companies to be supported in accordance with the provisions of this Communiqué within the framework of the principles, targets and policies specified in the export strategy The Undersecretariat is authorized to offset all kinds of public receivables.
Sanction
ARTICLE 24 – (1) In order to benefit from the supports covered by this Communiqué, the companies applying must complete their missing information and documents within 3 (three) months at the latest from the notification date. If the deficiencies are not completed within 3 (three) months, the application for support is deemed not to have been made within the time limit. The 3 (three) month period starts with the document-release date of the Undersecretariat or İBGS, and ends when the response of the company or Cooperation Institutions upon notification is entered in the Undersecretariat or İBGS document record.
ARTICLE 25 – (1) If it is determined that the company benefiting from the supports within the scope of this Communiqué or applying to benefit from it has submitted misleading information and documents, the application is rejected indefinitely and excluded from the scope of support.
(2) Support payments that are determined to be unfairly received within the scope of this Communiqué are collected from the relevant persons within the framework of the provisions of Law No. 6183.
Monitoring and evaluation
ARTICLE 26 – (1) The Undersecretariat monitors and evaluates the activities of companies and Cooperation Institutions. If the activities are not found in accordance with the purpose and provisions of this Communiqué, the company is excluded from the scope of support and unsolved support applications are not considered. Companies and Cooperation Organizations excluded from the scope of support within the framework of this article can apply again at least 6 (six) months after the date of removal.
Application
ARTICLE 27 – (1) From the support within the framework of the “Communiqué on ‘Opening an Office-Store, Operating and Brand Promotion Activities Abroad’ within the Scope of State Aid for Export No 2005/4 ” published in the Official Gazette dated 25/11/2005 and numbered 26004. Companies that have benefited and whose support period expired as of the publication date of this Communiqué cannot benefit from the provisions of this Communiqué for the same unit.
ARTICLE 28 – (1) Companies included in the scope of support within the framework of the “Communiqué on the Branding of Turkish Products Abroad, Placing the Image of Turkish Goods and Supporting Turquality®” numbered 2006/4 published in the Official Gazette dated 24/5/2006 and numbered 26177 (including those who are authorized to spend) cannot benefit from the provisions of this Communiqué.
Legislation repealed
ARTICLE 29 – (1) The “Dormitory No: 2005/4” prepared in accordance with the Decision of the Money-Credit and Coordination Board dated 17/11/2005 and numbered 2005/10 and published in the Official Gazette dated 25/11/2005 and numbered 26004 Communiqué on Opening Office-Store, Business and Brand Promotion Activities ”, together with its annexes and amendments, has been abolished.
Provisional provision
PROVISIONAL ARTICLE 1 – (1) As of the publication date of this Communiqué, the provisions of the “Communiqué on Opening Office-Store Abroad, Business and Brand Promotion Activities No. 2005/4” published in the Official Gazette dated 25/11/2005 and numbered 26004. The company, DTSŞ and SDŞ, benefiting from the support within the framework of the framework, can benefit from the support within the period and limits specified in this Communiqué by deducting the type and limits of the support they utilize.
Force
ARTICLE 30 – (1) This Communiqué enters into force on the date of its publication.
Executive
ARTICLE 31 – (1) The provisions of this Communiqué are executed by the Minister to whom the Undersecretariat of Foreign Trade is affiliated.