30Aralık2015
Stamp Duty Amounts To Be Applicable in 2016
The stamp duty amounts to be applicable as from January 1, 2016 have been determined by the General Communique on Stamp Duty Law published in the Official Gazette No 29573 dated December 25, 2015. Briefly, the stamp duty amounts to be applicable are as follows:
| Contracts, Undertakings and Deeds of Assignment | (9,48 per thousand) |
| Lease contracts (Over the rental value according to the contract term) | (1,89 per thousand) |
| Balance sheets and Operating Account Statements submitted to governmental authorities and banks | |
| a) Balance sheets | (TL 36,90) |
| b) Income statements | (TL 17,80) |
| c) Operating Account Statements | (TL 17,80) |
| Any receipts given for salaries, wages, daily pays, attendance fees, maintenance fees, specialist pays, bonus, commutation allowances, daily allowances, compensations and any similar money whatsoever received against service (Annex: 5766/Article 10-ç) (Effectiveness: 6/6/2008) (including down payments) and provided that such payments are not paid in cash but to be transferred to the current accounts which has been or will be opened in the name of the recipients or paid to their order or remittance, the documents which show or enable such transfer or payment | (7,59 per thousand) |
| Tax Returns: | |
| a) Annual Income Tax Returns | (TL 47,80) |
| b) Corporate Tax Returns | (TL 63,80) |
| c) Value Added Tax Returns | (TL 31,50) |
| d) Withholding Tax Returns | (TL 31,50) |
| e) Other tax returns (excluding stamp duty returns) | (TL 31,50) |
Please click here to view the Communique which includes the relevant regulation. Please contact with your customer representative or an expert for further information.
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