Can the discount amount of R&D, which is not subjected to discount, be transferred to the following accounting period because of insufficient income in the relevant period, in Turkey?

Can the discount amount of R&D, which is not subjected to discount, be transferred to the following accounting period because of insufficient income in the relevant period, in Turkey?

The discount amount of R&D, which is not subjected to discount, can be transferred to the next accounting period because of insufficient income in the relevant period.

Source: GİB
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