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Statutory deadline: taxes and fees within sixty business days

Rule record · last verified 21 September 2026

Superseded This rule stopped applying on 6 August 2026. The current rule is Current deadline: transfer fees within seventy-five business days; no utilities until taxes are paid. The record is kept for history.

Rule · superseded

Under the law, where no mortgage is created in favour of the seller the six-month transfer period runs from the date the full price is paid, but the buyer and seller must in any event pay all taxes and fees arising from the sale within sixty business days of the publication of the permission; otherwise the Council of Ministers decision is automatically cancelled.[1]

Practical implication

While a decree with force of law is in force this period is seventy-five business days.

Where this rule comes from

Instrument
Immovable Property Acquisition and Long-Term Lease (Aliens) Law, No. 52/2008, consolidated with amending Law 39/2024, Article 8(7)
Authority
Assembly of the Republic (Cumhuriyet Meclisi), TRNC
Jurisdiction
Turkish Cypriot administration (TRNC)
Basis
Legislation · asserted by us within this jurisdiction
Verification
Primary source verified. We read the primary text ourselves on 21 September 2026.
Legal review
Not yet reviewed by a named legal reviewer. Marked for priority review.

Lineage

Regulatory events

History of this rule

  • — First published from the primary text. (version 1, First published)
  • — Founder approval temporal-integrity cleanup: marked superseded by decree-tax-deadline-75-business-days-and-utilities per event-2026-08-07-decree-89-2026, which already recorded this supersession. Removed this rule's link to q-property-tax-fee-payment-deadline so the public export no longer shows two simultaneously-current answers to the same question — the same defect and fix already applied to the title-transfer-deadline pair in Founder approval. No legal conclusion changed. (version 2, Corrected)

Sources for this rule

Numbered in order of first use. Each entry names the kind of source it is and the day we read it.

  1. [1]
    Immovable Property Acquisition and Long-Term Lease (Aliens) Law, No. 52/2008, consolidated with amending Law 39/2024

    Central Legislation Office, TRNC · Legislation and gazettes · 10 November 2008 · original in Turkish · accessed 14 September 2026 · source record

Cite this record

https://northcyprusreference.com/en/rules/statutory-tax-deadline-sixty-business-days

Identifier statutory-tax-deadline-sixty-business-days · Open data · challenge this rule