Post by amina147 on Mar 6, 2024 11:38:11 GMT 8
Thus, the stamp duty exemption for investments listed in Annex / -a has been continued only for investments financed with foreign currency that serve to inflow foreign currency into the country. Before the change in question, stamp duty exemption was applied to the papers issued in all tenders held by the contracting authorities, open to domestic and foreign bidders, regarding the investments specified in additional article / -a of the Law, even if no bids were submitted by foreign companies . Similarly, the phrase " or" in the additional article / -a of the Fees Law and the phrase "in international tenders in full, in those financed with foreign currency" in subparagraph (i) of the same paragraph are used in the article.
Removed from the text. Before the mentioned regulation, fee exemption was applied to the papers issued in all tenders held by the contracting authorities, open to domestic and foreign bidders, regarding the Austria Phone Numbers List investments specified in the additional article / -a of the Law, even if no bids were submitted by foreign companies . Following the aforementioned amendments, in order to continue the stamp duty and duty exemption only for investments financed in foreign currency that serve to inflow foreign currency into the country, these exemptions have been made applicable limited to investments financed in foreign currency.
BSMV exemption applied to housing loans is limited to first home acquisitions only. As is known, housing loans opened by TOKİ and banks through cooperatives, loans granted within the scope of housing finance defined in Article of the Capital Markets Law, and money received due to insurance transactions are exempt from banking and insurance transactions tax (BSMV). in the first paragraph of Article of the Expense Taxes Law with Law No. By placing a limitation on the exemption application for housing loans, the money received from the housing loans used directly or through cooperatives by those who own registered housing as of the date the loan is used, Money received in favor of the insurances made regarding the loan transactions in question It is excluded from the scope of BSMV exception.
Removed from the text. Before the mentioned regulation, fee exemption was applied to the papers issued in all tenders held by the contracting authorities, open to domestic and foreign bidders, regarding the Austria Phone Numbers List investments specified in the additional article / -a of the Law, even if no bids were submitted by foreign companies . Following the aforementioned amendments, in order to continue the stamp duty and duty exemption only for investments financed in foreign currency that serve to inflow foreign currency into the country, these exemptions have been made applicable limited to investments financed in foreign currency.
BSMV exemption applied to housing loans is limited to first home acquisitions only. As is known, housing loans opened by TOKİ and banks through cooperatives, loans granted within the scope of housing finance defined in Article of the Capital Markets Law, and money received due to insurance transactions are exempt from banking and insurance transactions tax (BSMV). in the first paragraph of Article of the Expense Taxes Law with Law No. By placing a limitation on the exemption application for housing loans, the money received from the housing loans used directly or through cooperatives by those who own registered housing as of the date the loan is used, Money received in favor of the insurances made regarding the loan transactions in question It is excluded from the scope of BSMV exception.