Communique Amending the General Implementation Communique of Stamp Tax and Fee Exemption in Export and Other Foreign Currency Income Services numbered 1 has been published in the Official Gazette on February 16, 2024.
The General Implementation Communique has been updated in parallel with the amendments made to the Stamp Tax Law and the Feee with the Law numbered 7491. According to the Communique, the deliveries and services of the main contractors that undertake the construction of the public investments of the Ministry of National Defense, Gendarmerie and Coast Guard Command which are financed by foreign currency, are accepted as other foreign currency income services.
You can access the Communique from the link below.
https://www.resmigazete.gov.tr/eskiler/2024/02/20240216-4.htm