Papers constructed for acquiring or payback of credits, which will be used by the hand of Banks, credit enterprises abroad and international associations, and the signs over these papers (Except usage of credits) are exempt from stamp duty. (Stamp Tax Law Table number / 23)

Transactions caused by establishment, merging, assignation, capital raise, splitting off and type alteration of joint stock, shared commandite and limited companies and transactions related to providing, re-payment and bonds of credits which are given by banks, overseas credit organizations and international institutions shall not be subjected to charges. (Charges Law a.123)