The Sinop Governorship Revenue Office evaluated a request concerning whether the Research Center Revolving Fund Enterprise of a university would be exempt from corporate tax under Article 4 of the Corporate Tax Law. According to the law, institutions engaged solely in scientific research and development activities can be exempt from corporate tax. However, the exemption conditions are determined by the Ministry of Treasury and Finance. Since the Research Center does not exclusively conduct scientific research and engages in continuous commercial activities in the market, it is not
Source: Revenue Administration
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eligible for corporate tax exemption.
