Name of the Legislation: Stamp Duty Law General Communiqué (Serial Number: 68)
Official Gazette dated 30 December 2023
Number: 32415 (2nd Duplicate)
Ministry of Treasury and Finance (From the Revenue Administration:
Purpose and scope
ARTICLE 1- (1) The purpose of this Communiqué is to determine and determine the maximum amount in Article 14 of the Stamp Tax Law No. 488 dated 1/7/1964 and the revaluation rate of the fixed taxes in the table numbered (1) annexed to the Stamp Tax Law. is to be declared.
Rest
ARTICLE 2- (1) This Communiqué has been prepared based on the provisions of the first paragraph of Article 14 and the first paragraph of Article 30 of Law No. 488.
Determination of fixed stamp duty amounts and maximum amount
ARTICLE 3- (1) The revaluation rate for 2023 has been determined by our Ministry as 58.46% (fifty-eight point forty-six) and the General Communiqué on Tax Procedure Law published in the Official Gazette dated 25/11/2023 and numbered 32380 (Sequence No. : 554) has been declared.
(2) In accordance with the provision of the first paragraph of the repeated article 30 of the Law No. 488, the fixed taxes included in the table numbered (1) annexed to the Law and determined by the Stamp Duty Law General Communiqué No. 67 (determining the minimum and maximum amounts of fixed and relative taxes). limits) have been increased by the revaluation rate and the amounts to be applied as of 1/1/2024 are shown in table (1) in the annex of the Communiqué.
(3) The upper limit for the stamp duty to be collected from each paper in the first paragraph of Article 14 of Law No. 488 has been increased by the revaluation rate and has become 17,006,516.30 Turkish Liras as of 1/1/2024.
Force
ARTICLE 4- (1) This Communiqué shall enter into force on 1/1/2024.
Executive
ARTICLE 5- (1) The provisions of this Communiqué shall be enforced by the Minister of Treasury and Finance.