The maximum stamp tax amount to be applied in 2019 on each paper and stamp tax rates applicable on papers indicated in the Table no (1) attached to the Law which were calculated by the Treasury and Finance Ministry on the basis of the revaluation rate identified for 2018 (23,73%) have been announced through the Stamp Tax Law General Communique series no.63 published in the third repetitive Official Gazette dated 31 December 2018.
Accordingly, the stamp tax rates for 2019 will be as follows:
Balance sheet TL 56,10
Income statement TL 26,90
Annual income tax return TL 72,70
Corporation tax returns TL 97,10
Withholding tax return TL 48,00
VAT returns TL 48,00
SSI premium declaration TL 35,70
Maximum stamp tax amount to be applied in 2019 on each paper is TL 2.642.810,00.
Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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