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An omnibus bill called the Code Amending Some Tax Codes and Some Other Codes No. 7061 (“Code”) was enacted and published in the Official Gazette on 5 December 2017.
The Code consists of new regulations affecting numerous sectors in addition to the real estate sector. The primary amendments that affect real estate law amend the (i) Corporate Tax Code, (ii) Real Estate Tax Code, and (iii) the Code Amending the Code of Entailed Lands of Treasury and Value Added Tax (“Treasury Lands and VAT Code”).
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