The date on which the lease contract is issued will be taken into account in terms of stamp duty.
If the company is liable to stamp duty, it will be declared in the following month with the stamp duty declaration for the date on which the lease contract is issued.
If the company is not liable to stamp duty, it will be declared within 15 days with the stamp duty declaration to the affiliated tax office.
Source: Istanbul Chamber of Certified Public Accountants
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