General Communiqué Regarding Law No. 5746 for the Promotion of Research and Development Activities (published in the Official Gazette No. 27281 and dated 7 July 2009) introduces a stamp tax exemption for all types of research, development and innovation (“res/dev/inno”) activities falling within the framework of Law No. 5746 on the condition that the res/dev/inno activity list is initially approved by the relevant authorities.