Yönetim İşaretleri was established in 2015 to support organizations seeking business continuity in adapting to changing conditions. The company entered the sector with the mission of providing management consulting services by identifying accurate and effective indicators and designing innovative solutions.

Yönetim İşaretleri aims to combine technology, science and experience with an innovative perspective to provide businesses with financing and consulting support. It is an entrepreneurial consulting company that contributes to the continuous and sustainable development of businesses, provides investment advisory services and delivers solutions based on its sectoral experience.

The main documents required for E-TUYS authorization are as follows:
E-TUYS Petition: The petition used to submit the required authorization documents to the Ministry.
E-TUYS Letter of Undertaking: A document in which the authorized person and the investor undertake to comply with the relevant legislation.
User Authorization Form: A form containing the identification and authorization details of the person to be authorized.
Signature Circular: A notarized document showing the investor’s representation and authorization structure.

The main investment incentive procedures carried out through E-TUYS are as follows:

Investment Incentive Certificate: Procedures related to applying for and obtaining an investment incentive certificate are carried out.
Incentive Procedures: All transactions and procedures related to the investment incentive certificate are managed.
Support and Incentives: Procedures for benefiting from the supports and incentives available under the investment incentive certificate are carried out.
Completion Visa: At the end of the investment period, appraisal and investment completion visa procedures are completed.

E-TUYS authorization is the process of granting authority to a natural person to carry out transactions in the system on behalf of an investor. For authorization, the company must have a KEP (Registered Electronic Mail) address and a valid qualified electronic certificate (e-signature). After the authorization documents are submitted to the Ministry through the KEP system, the company profile is generally activated within approximately 5 days. The investment project can then be prepared and the application process can begin.

E-TUYS is the electronic system used for investment incentive certificate applications, implementation and closure procedures, as well as foreign capital transactions. The term E-TUYS stands for the Electronic Incentive Implementation and Foreign Capital System. Only authorized persons are permitted to carry out transactions within the system.

An Investment Incentive Certificate is an official document required to benefit from government support provided for investments made in Türkiye. Depending on the characteristics and scope of the planned investment, investors may benefit from various support mechanisms. These may include exemptions for machinery and equipment purchases, tax advantages, employment support, financing support and investment land allocation.

An Investment Incentive Certificate may be obtained by private-sector or public-sector individuals and legal entities, regardless of whether the capital is domestic or foreign. Eligible applicants mainly include:

1-Domestic and foreign individuals
2-Capital companies
3-Sole proprietorships
4-Associations and foundations
5-Cooperatives
6-Professional chambers
7-Public institutions and professional organizations with public institution status
8-Ordinary partnerships
9-Municipalities
10-Branches of foreign companies in Türkiye

The main types of investments that may be supported under the investment incentive system are as follows:

Greenfield Investments: Investments involving the establishment of a completely new facility, project or business from the ground up.
Expansion Investments: Investments aimed at expanding an existing business or facility or increasing its production capacity.
Modernization Investments: Investments intended to technologically, structurally or technically upgrade and improve an existing facility or business.
Product Diversification Investments: Investments aimed at expanding a company’s existing product range and increasing product variety.
Integration Investments: Investments made to enable the integrated production of other product groups related to the products already being manufactured.
Completion Investments: Investments aimed at completing an unfinished project or investment by addressing its deficiencies.
Bottleneck Elimination Investments: Investments aimed at removing bottlenecks in the production process that limit overall quality or capacity, thereby improving production capacity and efficiency.

An Investment Incentive Certificate is obtained by submitting an electronic application through the E-TUYS system. The process generally consists of the following steps:

1-Authorization: E-TUYS authorization must first be completed. Once authorization is granted, the investor’s application screens become active and the investment project can be defined.
2-Company Information Registration: The authorized company’s details and corporate documents must be registered in the E-TUYS system.
3-Project Preparation: The investment project is prepared electronically in detail. Information such as company profile details, machinery and equipment lists, product information, production plans and investment financing is entered into the system.
4-Application and Follow-up: All relevant project documents are uploaded to the system and the application is submitted using an electronic signature. Following the Ministry’s evaluation, an Investment Incentive Certificate is issued for projects found eligible.

Investment description: Other printing machinery, n.e.c. – 2929.2.04
Investment location: Eskişehir
Investment amount: TRY 30,000,000

https://www.yonetimisaretleri.com/wp-content/uploads/2024/01/B.y.s.-diger-baski-makineleri-2929.2.04-1.pdf

The documents required for an Investment Incentive Certificate application may vary depending on the type, location, subject and support scope of the investment. However, some documents are commonly requested in many applications.

1-Application petition
2-Declaration and undertaking
3-Tax certificate
4-Turkish Trade Registry Gazettes
5-Social Security Institution (SGK) no-debt certificate
6-Environmental Impact Assessment (EIA) decisions and/or official letters
7-Production flow chart
8-Employment distribution charts
9-Project introduction file

An Investment Incentive Certificate may provide various support measures covering areas such as investment land allocation, machinery and equipment purchases, construction expenditures, employment and financing. The main support measures may include:

VAT Exemption: Eligible machinery and equipment purchased domestically within the scope of the investment may be exempt from VAT.
Customs Duty Exemption: Eligible machinery and equipment imported under the incentive certificate may benefit from customs duty exemption.
Tax Reduction: This support allows corporate or income tax to be applied at a reduced rate within the scope of the investment contribution amount.
Employer’s Social Security Premium Support: A portion of the employer’s social security premium contributions for additional employment created by the investment may be covered for specified periods.
Social Security Premium Support: Social security premium costs for employees may be supported under certain eligible investment conditions.
Income Tax Withholding Support: Income tax withholding related to additional employment may be supported for eligible investments.
Financing/Interest Support: Financing costs associated with loans used for eligible investments may be supported under specified conditions.
Investment Land Allocation: Publicly owned land may be allocated to eligible investments subject to applicable conditions.
VAT Refund: VAT refunds may be available for certain investments and eligible expenditures specified by the applicable legislation.

The main responsibilities of investors under an Investment Incentive Certificate include the following:

1-Investment Period: The investor is required to complete the investment within the period specified in the incentive certificate. An extension may be granted once in accordance with the applicable legislation, and the investment must be completed within the total permitted period.
2-Minimum Fixed Investment Amount: The investor must meet the minimum fixed investment amount determined according to the investment location and subject.
3-Employment Commitment: Where the incentive certificate includes investment land allocation, the committed employment level must be maintained for the period specified by the applicable rules.
4-Sectoral and Regional Requirements: Investors must comply with any special requirements arising from legislation applicable to the relevant sector or region.
5-Operational Obligation: Under regional incentive schemes, the investment may be required to remain operational at the investment location for a specified period, and restrictions on the sale or transfer of incentivized machinery and equipment must be observed.

The transfer of an Investment Incentive Certificate refers to the transfer of the rights and obligations under the certificate to another person or company before the investment is completed or before the investment period expires. Machinery transfer, on the other hand, refers to the removal of machinery and equipment acquired under one Investment Incentive Certificate and their inclusion under another certificate, provided that the integrity of the investment is not adversely affected.