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Based on Clause (b) of Article (11) of the Knowledge-Based Production Jump Law, companies with research and development activities, with the aim of directing tax support towards the development of innovation and knowledge-based economy, will enjoy tax credits.

what does it mean?

It means that the equivalent of the costs incurred in this company in research and development projects for optimal design or increasing productivity and other services that lead to more added value is considered as a tax credit with the transfer ability to future years for that company. And its equivalent is deducted from the performance tax related to the year of making the mentioned expense or the following years.

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