Stamp tax refunds can be obtained from the contracts of tenders canceled by public authorities.
Article 21 of the Law dated 27.12.2023 and numbered 7491 on the Amendment of Certain Laws and Decree Laws amended the table numbered (1) attached to the Stamp Tax Law numbered 488.
The phrase “of the tender decision” in the parenthetical provision of paragraph (2) of the section titled II. Decisions and decisions” of the aforementioned table has been amended as “of the tender decision and the contract concluded with the contracting authority in relation to the tender”.
Therefore, while previously it was only possible to refund the stamp tax related to the canceled tender decisions, with this provision, it has become possible to refund the portion of the contracts concluded with the contracting authority that is not benefited from.
Explanations were made in the General Communiqué on Stamp Tax Law Serial No. 69 published in the Official Gazette dated 27.01.2023 and numbered 32442:
Unless otherwise stipulated in the Law, the fact that the provision of a paper that is legally finalized and subject to the tax is not utilized or partially utilized will not eliminate the qualification of that paper as a document that can prove and determine a matter, and the fact that the transactions subject to the paper are canceled after the paper is finalized will not affect the taxation.
As defined in Article 8 of the Law No. 488, the tender decisions taken by the official offices defined in Article 8 of the Law No. 488 and the institutions that have public legal personality even if they are not official offices and the agreements concluded with the contracting authority based on the tender decisions are subject to stamp tax, and in the presence of the conditions specified in the paragraph (2) of the section titled II. Decisions and warrants of the table numbered (1) annexed to the aforementioned Law and the parenthetical provision in the paragraph numbered (2) ,the stamp tax corresponding to the part of the tender decisions as well as the contracts concluded with the contracting authority, the provisions of which are not partially or fully utilized the possibility of restitution.
– Taxpayers with continuous stamp tax liability to the tax offices where their tax liability is located,
– Income or corporate taxpayers who do not have a continuous stamp tax liability, to the tax offices to which they are affiliated in terms of income or corporate tax,
– If the payment is made to accounting units other than tax offices, to the relevant tax office mentioned above,
refund process will be realized in case of application.
In the refund request applications of the taxpayers, 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.
The relevant Communiqué is available here.
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