Stamp Tax Law, the law no 448, Act of fees the law no 492 and Tax procedural law the no 213 and publishing legislatorial in general communique, have been determined operation which is charge, exempt from worth stamp duty and decision stamp and to been within the scope of the exception.
Date 05.12.2018 and the law no 27075 published in the official gazette serial no 4 FOREIGN EXCHANGE EARNINGS STAMP DUTY IN OPERATIONS AND APPLY FOR CHARGE ABOUT GENERAL COMMUNIQUE and this subject with application provide to togetherness and previous be published.
Foreign exchange earnings what happens have been determined in the Above-Cited Notice related to department.These operations based who contractors, have been included paid-up surplus,stamp duty and derogation and exemption in the charge of decision stamp’s terms of contestation and retail expilicit.
Operation in Foreign exchange earnings, the most comprehensive definition, point out to the operations that inflow of foreign currency into the national economy.Export transactions are equal to the primary as foreign exchange earnings operations. Except from these transactions,there are foreign exchange earnings operations also. As is exporters should be careful in terms of exemptions mentioned in the previous paragraph.