Stamp duty is a type of tax that is levied as a result of any formal contract between the parties. All contracts with legal validity, signed between individuals and individuals, between individuals and institutions, and between institutions and institutions, are subject to stamp duty. Stamp duty is collected from all contracts that can be submitted and signed in accordance with the Stamp Duty Law. The signature specified in the article of the law can be a wet signature as well as an e-signature or a sign that replaces a signature.<\/p>\n
Parties signing the contract are liable to pay stamp duty. However, in contracts made between individuals and official institutions, individuals pay the stamp tax. The parties also have joint responsibility for penalties arising from tax debt. The parties must submit a declaration to the tax office and pay the tax debt within 15 days from the date of signing the contract.<\/p>\n
Persons who are permanent stamp tax payers determined by the Ministry of Finance have a different debt payment date. The persons in question are obliged to notify the tax office with a declaration until the 21st of the following month from the date of signing the contract and to pay the tax until the 26th.<\/p>\n