What about the “other taxes”?
1. STAMP TAX (Law No. 488, Official Gazette No. 24783 dated 12.06.2012)
Stamp tax applies to a wide range of documents, including but not limited to, contracts, agreements, notes payable, letters of credit and letters of guarantee, financial statements and payrolls. Stamp tax is levied according to the type of documents at different tax rates or lump-sum amount listed in Annex I of the Stamp Tax Law. Documents exempt from stamp tax are listed in Annex II of the same Law. The Law provides that each relevant party shall be responsible for payment of the total amount of stamp tax on the agreements. Each original document is separately subject to stamp tax. In 2015, 2.95% of the General Budget Tax Revenues comes from stamp tax and the total amount of tax revenues derived from stamp tax is 12.043.299.000 TL (Turkish Lira).
2. GAMBLING TAX (Law No. 5602, Official Gazette No. 26469 dated 21.03.2007)
The subjects of the Tax are bettings, lotteries and other forms of gambling. Taxpayers are organizers of gambling activities and proportional taxation is applied in gambling tax. Taxation period in gambling tax is each month of the calendar year. Taxpayers declare their taxable transactions and pay the accrued tax by the evening of the 20th day of the following month. Gambling tax is not deductible for income and corporate tax purposes.
Usage Note: This document includes unofficial translation and explanatory notes regarding Turkish tax laws. This note shall not
have legal bindingness. It shall not be used as an official document in any official and private corporations and institutions and
national and international courts. It shall not be quoted for official documents. Our administration cannot be held responsible for
any legal results that may occur with the use of this note. The Turkish version of the laws are binding for official and private
operations, quotes and legal processes.
In 2015, 0.20% of the General Budget Tax Revenues comes from gambling tax and the total amount of tax revenues derived from gambling tax is 842.177.000 TL (Turkish Lira).
3. CUSTOMS DUTY (Law No. 4458, Official Gazette No. 23866 dated 04.11.1999)
Goods imported from abroad are the subject of customs duty. Taxable events are free circulation of goods, registration of customs declaration, and temporary importation in case of partial exemption. Taxpayer is principally person who declare to the customs office. Customs duties are assessed on written declaration given by the taxpayer and paid within 10 days dating from notification. In 2015, 2.02% of the General Budget Tax Revenues comes from customs duty and the total amount of tax revenues derived from customs duty is 8.250.213.000 TL (Turkish Lira).
4. FEES (Law No. 492, Official Gazette No. 11756 dated 17.07.1964) There are different types of fees: Judgment Fees, Notary Fees, Tax Judgment Fees, Title Deed Fees, Consulate Fees, Ship and Harbor Fees, Permit of License and Certificate Fees, Traffic Fees, Passport, Visa and Ministry of Foreign Affairs Certification Fees. Mentioned fees are taken at different rates or fixed price. In 2015, 4.16% of the General Budget Tax Revenues comes from fees and the total amount of tax revenues derived from fees is 16.965.786.000 TL (Turkish Lira).
