Information Note Regarding the General Communiqué on the Stamp Duty Law (Serial No: 69)


On 27.01.2024 dated and 32442 numbered Official Gazette, General Communiqué on the Stamp Tax Law (Serial No: 69) (“Communiqué”) was published. Pursuant to the Communiqué, explanations have been made regarding the amendment made to the Stamp Tax Law No. 488 with Article 21 of the Law No. 7491 on the Amendment of Certain Laws and Decree Laws.

In this context, with the amendment made by Article 21 of the Law No. 7491, in the event that the tender is canceled in the tenders within the scope of the Public Procurement Law upon objection complaint or judicial decision, the stamp tax corresponding to the part of the contract with the contracting authority that is not partially or fully utilized is rejected and refunded.

Accordingly, for the refund request;

  • Taxpayers with continuous stamp tax liability should apply to the tax offices where their tax liability is located,
  • income or corporate taxpayers without continuous stamp tax liability should apply to the tax offices to which they are affiliated in terms of income or corporate tax,
  • in case the payment is made to accounting units other than tax offices, the relevant tax office mentioned above must be applied for.

In the refund request applications, the receipt / tax office receipt that the stamp tax has been paid and the document certifying that the tender has been canceled and the letter from the tender authority regarding how much of the work subject to the tender has been realized must be submitted.

You can access the Communiqué mentioned in this information note from the link below.

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