Valuable Financial Documents Subjected to Stamp Taxation
I.   Covenant Documents
Legal Documents containing monetary info.:
1. Agreements,  recognizances and conveyances (%0,825)
2. Rental Agreements (Over the rental fee acc. to the duration of the agreement) (%0,165)
3. Bailment, security deposits ve pawn tickets (%0,825)
4. Bonds of Arbitration  ve negotiated settlements (%0,825)
5. Certificate of Annulment (for documents concerning other monetary documents) (%0,165)
6. (Amendment: Article 5766/10-b) (Effective Date: 6.6.2008)
Contracts for the sale and transfer of used vehicles registered
in accordance with the Highway Traffic Law (%0,165)
B. Legal Documents containing non-monetary info:
1. Bonds of Arbitration (30,00 TL)
2. Negotiated Documents (30,00 TL)
3. Quota agreements between tourism
companies and travel agencies
(Including ones that contain monetary info) (168,20 TL)
II. Resolutions and Mandates
1. Mandates, writs and resolutions by Council of State and arbitrator resolutions
not related to Parliament, official
delegations and administrative suits:
 a) Concerning certain monetary value (%0,825)
 b) Not concerning certain monetary value (30,00 TL)
2. (Amendment : Article 5766/10-c) (Effective Date : 6.6.2008)
All kinds of tender decisions of the institutions that are subject to the tender
laws or which are not subject to the tender law and of public legal entities. (%0,495)
III. Legal Documents used in commercial operations and transactions
1. Commercial ve floating bills:
a) Commodity Bills:
    aa) Warehouse receipt (Ware Receipt) (10,60 TL)
    ab) Pawn Ticket (Warrant) (6,30 TL)
    ac) Deposit Receipt (1,20 TL)
    ad) Carrier’s Receipt (0,55 TL)
b) Bills of Lading (6,30 TL)
c) Bottomry Bond (%0,825)
d) Mortgage Bonds, Annuity Bonds (%0,825)
2. Commercial Documents:
a) Certificate of Origin and Source (10,60 TL)
b) Balance sheets, income statements and operating accounts brief subjected to
government authorities and banks:
    ba) Balance Sheets (23,20 TL)
    bb) Income Statement (11,30 TL)
    bc) Briefs of operating accounts (11,30 TL)
c) Load Declarations (1,20 TL)
d) Certified Manifesto Copies (4,70 TL)
e) Delivery Orders (0,55 TL)
f) Cargo manifests declared to the (4,70 TL)
customs administration
IV. Vouchers and other valuable documents
1. Vouchers:
a) Due to the payments (including those made as advance payments) related to the purchases of goods and services made by the official departments, the receipts and release notes given to the official departments and containing certain money and the transfer of these payments to the accounts and accounts opened or opened on behalf of the officials or orders and the papers that provide payment (%0,825)
b) Money received in return for service, regardless of salary, wages, daily, peace, dues, special fees, bonuses, meals and housing, per diem, compensation and so on (Amendment: Article 5766/10-ç.) (Effective Date: 6.6 .2008) (including those paid in advance) and the receipts given and the papers that provide the transfer or the payment, if these moneys are not paid in cash and transferred to the current accounts to be opened or to be opened on behalf of the persons or paid to their orders and remittances. (%0,66)
c) Vouchers for the borrowed money
or vouchers of this nature (%0,66)
d) Vouchers issued by debt enforcement offices for money paid to individuals on behalf of government authorities  (%0,66)
2. Declarations (Only one of these documents is subjected to taxation)
a) For each shipment item written in the list declarations given to the customs by post offices for customs clearance of postal shipments from foreign countries. (0,55 TL)
b) Tax Declarations:
    ba) Annual Income Tax Declarations (30,00 TL)
    bb)  Corporate Tax Declarations (40,10 TL)
    bc)  VAT Declarations (19,90 TL)
    bd) Brief Declarations (19,90 TL)
    be) Other Tax Declarations (excluding
stamp tax declarations) (19,90 TL)
c) Declarations submitted to customs administrations (40,10 TL)
d) Declarations submitted to municipalities and special provincial administrations (14,80 TL)
e) Insurance premium declarations submitted to social security institutions (14,80 TL)
f) (Amendment: Article 5838/15)(Effective Date: 28.02.2009)From the brief declaration and insurance premium declaration submitted electronically, only for the brief declaration (23,60 TL)
3. The abstracts, copies and translations of those whose originals are more than 1.00 Turkish Liras and subject to relative tax from the papers written in the table to be submitted to the official offices. (0,55 TL)