{"id":7813,"date":"2026-06-23T14:52:07","date_gmt":"2026-06-23T11:52:07","guid":{"rendered":"https:\/\/www.icsltd.com.tr\/tr\/?p=7813"},"modified":"2026-09-29T18:31:59","modified_gmt":"2026-09-29T15:31:59","slug":"ar-ge-disarida-gecirilen-sure-takibi-yasal-zorunluluklar-yontemler-ve-dogru-sistem-secimi","status":"publish","type":"post","link":"https:\/\/www.icsltd.com.tr\/tr\/ar-ge-disarida-gecirilen-sure-takibi-yasal-zorunluluklar-yontemler-ve-dogru-sistem-secimi\/","title":{"rendered":"AR-GE D\u0131\u015far\u0131da Ge\u00e7irilen S\u00fcre Takibi: Yasal Zorunluluklar, Y\u00f6ntemler ve Do\u011fru Sistem Se\u00e7imi"},"content":{"rendered":"<p>5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun, AR-GE merkezlerinde \u00e7al\u0131\u015fan personelin mesai s\u00fcrelerinin net ve belgeye dayal\u0131 olarak takip edilmesini zorunlu k\u0131lar. Bu takibin en kritik ve en karma\u015f\u0131k boyutlar\u0131ndan biri, AR-GE personelinin merkez d\u0131\u015f\u0131nda \u2014 yani d\u0131\u015far\u0131da \u2014 ge\u00e7irdi\u011fi s\u00fcrelerin kay\u0131t alt\u0131na al\u0131nmas\u0131d\u0131r.<\/p>\n<p>Bu rehberde arge d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre takibinin yasal \u00e7er\u00e7evesini, teknik zorluklar\u0131, do\u011fru sistem se\u00e7iminde dikkat edilmesi gereken kriterleri ve ICS&#8217;nin BizManager AR-GE puantaj yaz\u0131l\u0131m\u0131n\u0131n sundu\u011fu \u00e7\u00f6z\u00fcmleri detayl\u0131 \u015fekilde a\u00e7\u0131kl\u0131yoruz.<\/p>\n<h2>Yasal \u00c7er\u00e7eve: Neden Zorunlu?<\/h2>\n<p>AR-GE te\u015fviklerinden yararlanabilmek i\u00e7in i\u015fletmelerin, AR-GE personelinin \u00e7al\u0131\u015fma s\u00fcrelerini do\u011fru ve \u015feffaf \u015fekilde belgelemesi gerekmektedir:<\/p>\n<ul>\n<li><strong>Gelir vergisi istisnas\u0131:<\/strong> AR-GE personelinin maa\u015flar\u0131ndaki gelir vergisi istisnas\u0131, yaln\u0131zca AR-GE faaliyetlerinde ge\u00e7irilen s\u00fcre oran\u0131nda uygulan\u0131r. Bu oran\u0131n hesaplanmas\u0131 i\u00e7in hem i\u00e7eride hem d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcrelerin ayr\u0131 ayr\u0131 kay\u0131t alt\u0131nda olmas\u0131 \u015fartt\u0131r.<\/li>\n<li><strong>SGK prim deste\u011fi:<\/strong> Benzer \u015fekilde, SGK i\u015fveren pay\u0131 deste\u011fi de AR-GE faaliyetlerine ayr\u0131lan s\u00fcre oran\u0131na ba\u011fl\u0131d\u0131r.<\/li>\n<li><strong>Denetim haz\u0131rl\u0131\u011f\u0131:<\/strong> Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 denetimleri kapsam\u0131nda, arge d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre takibi verileri en \u00e7ok sorgulanan kalemlerden biridir. Belgeye dayal\u0131, tutarl\u0131 ve anl\u0131k raporlanabilir veri sunulmas\u0131 beklenir.<\/li>\n<li><strong>Cezai yapt\u0131r\u0131m:<\/strong> Eksik veya tutars\u0131z kay\u0131tlar, te\u015fvik iptaline ve geriye d\u00f6n\u00fck geri \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne neden olabilir.<\/li>\n<\/ul>\n<h2>D\u0131\u015far\u0131da Ge\u00e7irilen S\u00fcre Nedir?<\/h2>\n<p>AR-GE personelinin merkez d\u0131\u015f\u0131nda ge\u00e7irdi\u011fi s\u00fcreler \u015fu kategorilere ayr\u0131l\u0131r:<\/p>\n<ul>\n<li><strong>Saha \u00e7al\u0131\u015fmas\u0131:<\/strong> M\u00fc\u015fteri tesisinde test, kurulum veya veri toplama faaliyetleri.<\/li>\n<li><strong>Fuar, konferans ve e\u011fitim:<\/strong> Ulusal veya uluslararas\u0131 bilimsel etkinliklere kat\u0131l\u0131m.<\/li>\n<li><strong>\u00dcniversite ve ara\u015ft\u0131rma merkezleri:<\/strong> \u0130\u015fbirli\u011fi kapsam\u0131nda yap\u0131lan ziyaretler.<\/li>\n<li><strong>Tedarik\u00e7i ziyareti:<\/strong> Malzeme veya teknoloji de\u011ferlendirmesi amac\u0131yla yap\u0131lan d\u0131\u015f g\u00f6revler.<\/li>\n<li><strong>Uzaktan \u00e7al\u0131\u015fma (pandemi sonras\u0131):<\/strong> Belirli ko\u015fullarda evden yap\u0131lan AR-GE faaliyetleri de d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre kapsam\u0131nda de\u011ferlendirilebilir.<\/li>\n<\/ul>\n<p>Bu s\u00fcrelerin tamam\u0131n\u0131n, ki\u015fi baz\u0131nda, tarih ve saat detay\u0131yla, g\u00f6rev tan\u0131m\u0131yla birlikte kay\u0131t alt\u0131na al\u0131nmas\u0131 yasal zorunluluktur. Manuel takip hem verimsiz hem de denetim risklidir.<\/p>\n<h2>Teknik Zorluklar ve \u00c7\u00f6z\u00fcm Yakla\u015f\u0131mlar\u0131<\/h2>\n<p>Arge d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre takibi, i\u00e7eride ge\u00e7irilen s\u00fcreye g\u00f6re \u00e7ok daha karma\u015f\u0131kt\u0131r \u00e7\u00fcnk\u00fc fiziksel bir terminal \u00fczerinden otomatik veri toplanamaz. Bu zorlu\u011fun a\u015f\u0131lmas\u0131 i\u00e7in farkl\u0131 y\u00f6ntemler kullan\u0131l\u0131r:<\/p>\n<h3>1. Mobil Uygulama ile Konum Bazl\u0131 Kay\u0131t<\/h3>\n<p>Personelin mobil cihaz\u0131 \u00fczerinden GPS destekli giri\u015f-\u00e7\u0131k\u0131\u015f kayd\u0131 olu\u015fturmas\u0131. Konum do\u011frulama ile manip\u00fclasyon riski azalt\u0131l\u0131r. ICS&#8217;nin Oltre Suite mobil uygulamas\u0131 bu \u00f6zelli\u011fi sunmaktad\u0131r.<\/p>\n<h3>2. G\u00f6rev Bazl\u0131 Tan\u0131mlama<\/h3>\n<p>Y\u00f6netici onayl\u0131 d\u0131\u015f g\u00f6rev tan\u0131mlar\u0131 olu\u015fturulur. G\u00f6rev ba\u015flang\u0131\u00e7-biti\u015f saatleri, lokasyon ve faaliyet a\u00e7\u0131klamas\u0131 kay\u0131t alt\u0131na al\u0131n\u0131r. BizManager AR-GE mod\u00fcl\u00fc bu s\u00fcreci dijitalle\u015ftirir.<\/p>\n<h3>3. PDKS Entegrasyonu<\/h3>\n<p>Arge d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre takibi, PDKS sistemiyle entegre \u00e7al\u0131\u015ft\u0131\u011f\u0131nda en verimli sonucu verir. \u0130\u00e7eride ge\u00e7irilen s\u00fcre otomatik olarak terminallerden, d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre ise g\u00f6rev tan\u0131mlar\u0131 ve mobil kay\u0131tlardan birle\u015ftirilir. B\u00f6ylece personelin toplam \u00e7al\u0131\u015fma s\u00fcresi ve AR-GE faaliyet oran\u0131 otomatik hesaplan\u0131r.<\/p>\n<h2>ICS BizManager AR-GE Puantaj Yaz\u0131l\u0131m\u0131<\/h2>\n<p>ICS taraf\u0131ndan geli\u015ftirilen BizManager AR-GE puantaj yaz\u0131l\u0131m\u0131, arge d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre takibi dahil olmak \u00fczere t\u00fcm AR-GE s\u00fcre y\u00f6netimi ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lar:<\/p>\n<ul>\n<li><strong>Otomatik i\u00e7eride s\u00fcre hesaplama:<\/strong> PDKS terminallerinden gelen verilerle personelin AR-GE merkezinde ge\u00e7irdi\u011fi s\u00fcre otomatik hesaplan\u0131r.<\/li>\n<li><strong>D\u0131\u015far\u0131da s\u00fcre kay\u0131t mod\u00fcl\u00fc:<\/strong> G\u00f6rev bazl\u0131 d\u0131\u015f s\u00fcre tan\u0131mlama, y\u00f6netici onay mekanizmas\u0131 ve mobil kay\u0131t deste\u011fi.<\/li>\n<li><strong>\u0130zin, mola ve devams\u0131zl\u0131k ayr\u0131\u015ft\u0131rma:<\/strong> Sistem, izin ve mola s\u00fcrelerini AR-GE faaliyetinden otomatik olarak d\u00fc\u015fer.<\/li>\n<li><strong>Denetime haz\u0131r raporlama:<\/strong> Ki\u015fi, departman ve proje baz\u0131nda raporlar anl\u0131k olarak \u00fcretilir. Bakanl\u0131k denetimlerine uygun formatta \u00e7\u0131kt\u0131 al\u0131nabilir.<\/li>\n<li><strong>Bordro entegrasyonu:<\/strong> Hesaplanan AR-GE s\u00fcre oranlar\u0131 do\u011frudan bordro sistemine aktar\u0131larak te\u015fvik hesaplamalar\u0131 otomatikle\u015fir.<\/li>\n<\/ul>\n<h2>Denetim S\u00fcrecinde Dikkat Edilmesi Gerekenler<\/h2>\n<p>Arge d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre takibi denetim s\u00fcrecinde en \u00e7ok sorgulanan konulardan biridir. Sorunsuz bir denetim i\u00e7in \u015fu noktalar kritiktir:<\/p>\n<ul>\n<li><strong>Veri tutarl\u0131l\u0131\u011f\u0131:<\/strong> \u0130\u00e7eride ve d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcrelerin toplam\u0131, personelin toplam mesai s\u00fcresini a\u015fmamal\u0131d\u0131r.<\/li>\n<li><strong>G\u00f6rev belgesi:<\/strong> Her d\u0131\u015f g\u00f6rev i\u00e7in onaylanm\u0131\u015f g\u00f6rev tan\u0131m\u0131 ve a\u00e7\u0131klamas\u0131 bulunmal\u0131d\u0131r.<\/li>\n<li><strong>Anl\u0131k raporlama:<\/strong> Denet\u00e7ilerin talep etti\u011fi raporlar an\u0131nda \u00fcretilip sunulabilmelidir.<\/li>\n<li><strong>Geriye d\u00f6n\u00fck eri\u015fim:<\/strong> En az 5 y\u0131ll\u0131k veri ar\u015fivine eri\u015fim sa\u011flanmal\u0131d\u0131r.<\/li>\n<\/ul>\n<h2>S\u0131k\u00e7a Sorulan Sorular<\/h2>\n<h3>D\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre AR-GE te\u015fvikine dahil mi?<\/h3>\n<p>Evet, AR-GE faaliyetiyle do\u011frudan ili\u015fkili d\u0131\u015f g\u00f6revler (saha testi, akademik i\u015fbirli\u011fi, konferans vb.) te\u015fvik kapsam\u0131nda de\u011ferlendirilebilir. Ancak bu s\u00fcrelerin belgeye dayal\u0131 olarak kan\u0131tlanmas\u0131 zorunludur. Arge d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre takibi bu belgelemenin otomatik altyap\u0131s\u0131n\u0131 sa\u011flar.<\/p>\n<h3>Manuel takip yeterli mi?<\/h3>\n<p>K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli AR-GE merkezlerinde k\u0131sa vadede m\u00fcmk\u00fcn olabilir; ancak denetim riskini art\u0131r\u0131r ve \u00f6l\u00e7eklendirilemez. Dijital sistem, hata riskini ortadan kald\u0131r\u0131r ve denetim haz\u0131rl\u0131\u011f\u0131n\u0131 b\u00fcy\u00fck \u00f6l\u00e7\u00fcde kolayla\u015ft\u0131r\u0131r.<\/p>\n<h3>ICS sistemi mevcut PDKS altyap\u0131m\u0131zla uyumlu mu?<\/h3>\n<p>Evet, ICS&#8217;nin BizManager AR-GE mod\u00fcl\u00fc, mevcut BizManager PDKS altyap\u0131s\u0131yla tam entegre \u00e7al\u0131\u015f\u0131r. Farkl\u0131 bir PDKS kullan\u0131l\u0131yorsa entegrasyon analizi yap\u0131larak uyumluluk sa\u011flanabilir.<\/p>\n<p>Arge d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre takibi, AR-GE te\u015fviklerinden do\u011fru ve eksiksiz \u015fekilde yararlanman\u0131n, denetim s\u00fcre\u00e7lerini sorunsuz ge\u00e7irmenin ve personel s\u00fcre y\u00f6netimini optimize etmenin temel altyap\u0131s\u0131d\u0131r. ICS&#8217;nin BizManager AR-GE puantaj yaz\u0131l\u0131m\u0131, bu s\u00fcreci u\u00e7tan uca dijitalle\u015ftirerek i\u015fletmelere hem zaman hem maliyet tasarrufu sa\u011flar.<\/p>\n<p><em>Not: ICS, AR-GE s\u00fcre takibi konusunda projeye \u00f6zel \u00e7\u00f6z\u00fcm sunan bir firmad\u0131r.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun, AR-GE merkezlerinde \u00e7al\u0131\u015fan personelin mesai s\u00fcrelerinin net ve belgeye dayal\u0131 olarak takip edilmesini zorunlu k\u0131lar. Bu takibin en kritik ve en karma\u015f\u0131k boyutlar\u0131ndan biri, AR-GE personelinin merkez d\u0131\u015f\u0131nda \u2014 yani d\u0131\u015far\u0131da \u2014 ge\u00e7irdi\u011fi s\u00fcrelerin kay\u0131t alt\u0131na al\u0131nmas\u0131d\u0131r. Bu rehberde arge d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre takibinin yasal [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7718,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[106],"tags":[],"class_list":["post-7813","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/www.icsltd.com.tr\/wp-content\/uploads\/2025\/09\/disarida-gecirilen-sure-takibi.png","_links":{"self":[{"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/posts\/7813","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/comments?post=7813"}],"version-history":[{"count":5,"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/posts\/7813\/revisions"}],"predecessor-version":[{"id":8092,"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/posts\/7813\/revisions\/8092"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/media\/7718"}],"wp:attachment":[{"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/media?parent=7813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/categories?post=7813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.icsltd.com.tr\/tr\/wp-json\/wp\/v2\/tags?post=7813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}