Abstract:

Stamp tax is the tax related with the legal actions and collected for the documents that are defined as paper in law. The papers subjected to stamp tax are the contracts, judgments, protocols, and the papers and receipts used in commercial transactions. Among the mentioned papers, the contracts have a special position from the aspect of stamp law. The Code of Obligations defines the contract as the “document regarding the agreement made by 2 or more entities in order to establish, alter or terminate a right”. In order for any document to be subjected to stamp taw, it should be able to be submitted for proving or revealing. Within this context, the contracts inure between the determined parties within the scope of determined amount and duration. But, in paying the stamp tax in daily life, many circumstances are seen such as the change of parties, the increases or decreases in amounts specified in contract, the changes of durations, and the termination or penal clauses

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