STAMP DUTY LAW
Law Number 13 of 1985 on Documentary Stamp Duty (”Law 13/1985”) is amended by Law Number 10 of 2020 on Documentary Stamp Duty (“Stamp Duty Law”) which was enacted on October 26th, 2020. This Stamp Duty Law shall be effective as from January 1st, 2021. All implementing regulations of Law 13/1985 shall be continued effective unless they are stipulated otherwise in Stamp Duty Law and its forthcoming implementing regulations.