In the Official Gazette dated January 19, 2024 and numbered
32434, the decision of the Council of State Board of Tax
Appeals Chambers File No. 2023/3 and Decision No. 2023/5
was published.
In the decision given by the Council of State, it is stated that
"In the event that price differences arising from the minimum wage increase are included in the
progress payment payments made to the contractor company due to the
service procurement work without taking a new tender decision,
issuing an additional contract or issuing any paper that acquires
the nature of these, or without obtaining "consent" or
"approval" from the expenditure authority, the part
arising from the said price difference is also subject to stamp
tax."
