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Do we calculate the stamp tax declaration of an agreement according to the period it covers?

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Do we calculate the stamp tax declaration of an agreement according to the period it covers?

We made a 5-year rental agreement for a branch of our charity. The rent is stated as TRY 12.000 in the agreement. Do we calculate the stamp tax on this amount or the total amount of 5 years?

Stamp Tax is calculated as: Stamp Tax Basis 12.000 X 5 = TRY 60.000

 


Source: İSMMMO
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