Imposition and Collection of a fee of 0.4% according to the Central Agency Equal Burden Distribution, Law

The Tax Department is announcing an amendment of (No. 2) Law of 2022 (N172(I)/2022). Based on the above Law, in cases of transfer, by virtue of sale, of immovable property or shares of a company which is not listed in any recognized
Stock Exchange and which directly or indirectly owns real estate ownership, a fee of 0.4% is paid by the seller, as follows:  
1. for the sale of real estate, on the sale price 

2. for the sale of company shares, at the last estimated price, by the Department of Cadastre and Land Surveying, of the immovable property, corresponding to shares sold. 

The following cases are exempted from the obligation to present this certificate from the Tax Commissioner: 

a) Declarations of transfer pursuant to the sale of immovable property in the context of loan restructuring; 
b) Declarations of transfer pursuant to the sale of immovable property in case of company reorganization; and 
c) Declarations of transfer pursuant to the sale of immovable property, concerning purchase and sale documents, which have been filed with the Department of Cadastre and Land Surveying, before February 22, 2021, i.e. the date of entry into force of the Central Agency for Equitable Burden Distribution (Constitution, Purposes, Competencies and Others) Related Matters) (Amendment) Law of 2021.   
The official link can be found here.