Type Change Fee to Be Collected by Municipalities

TYPE CHANGE FEE TO BE COLLECTED BY MUNICIPALITIES

General Communiqué No. 88 of the Fees Law, published in the Official Gazette No. 31552 dated 29/07/2021, provides that the type rectification fee under Article 13(a) of Section "I – Title Deed Transactions" of Schedule (4) to the Fees Law No. 492, which was previously collected by the tax office before the occupancy permit (habitation certificate) was issued for buildings newly constructed on land/plots, will now be collected by municipalities together with the occupancy permit fee at the time the occupancy permit is issued, following the changes to the Fees Law made by Articles 9 and 10 of Law No. 7327.

Where the occupancy permit is issued by governorships or other authorised bodies rather than municipalities, collection of the type rectification fee will continue to be made by tax offices.