De-registration of the sales contract at the tax office and land district office

How to Deregister a Sales Agreement from the Tax Office and Land Registry in Northern Cyprus

• Cancellation at the Land Committee
• Deregistration at the Tax Office
• List of Documents and Importance of the Archive

Cancellation at the Land Committee (Tapu)

The process of annulling a real estate transaction in Northern Cyprus (TRNC) begins at the Land Committee. This is a critically important step, especially for transactions where the title has not yet been transferred to the buyer and formally remains with the developer.

To deregister a sales agreement, the personal presence (or representation via Power of Attorney) of three parties is mandatory:

1. The buyer.
2. The seller.
3. The registered title holder (most often the developer).

The parties must submit a cancellation application simultaneously. A key requirement is providing the original sales agreement bearing the Land Committee registration stamp, along with a signed cancellation agreement (with the construction company), or a Feragatname drafted and notarized. Once the relevant forms are signed, the encumbrance on the property is removed.

Deregistration at the Tax Office

According to current TRNC regulations, cancellation at the Land Registry alone is insufficient. Closing the case at the Tax Office has become a mandatory step.

This process is more labor-intensive and requires preparing the full financial dossier of the transaction. You will need:

• Original sales agreement.
• SSK certificate (document from the Land Committee).
• Originals of all receipts for government fees (stamp duty, 6% tax, and others).
• Invoices issued by the developer for the property.

List of Documents and Importance of the Archive

Losing any of the documents listed below can significantly delay the legal process in Northern Cyprus.

We strongly recommend keeping the originals: SSK certificate, receipts of stamp duty and taxes until full completion of ownership or resale of the property.

Complete checklist of documents for transaction cancellation:

For the Land Committee:

• Original agreement.
• Power of Attorney (in Kyrenia submitted in advance for verification; in Famagusta and Nicosia — on the spot; now also in Famagusta and Iskele in advance, in Nicosia and Güzelyurt on the spot).
• Personal presence of the parties.

For the Tax Office:

• Original agreement.
• SSK certificate.
• All tax receipts.
• Invoices from the developer.

The company DeJure Consulting provides full support for the cancellation procedure in Northern Cyprus, including preparation of the document package and secure storage of duplicates in our archive for the safety of your assets.