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LEGAL DEVELOPMENTS

395

• The General Communiqué on Tax Procedure Law (Series N.410)

was published in the Official Gazette dated 17.11.2011 and

numbered 28115.

• The General Communiqué on Electronic Books (Serial No: 1)

entered into force through publication in the Official Gazette

dated 13.12.2011 and numbered 28141.

• The General Communiqué of Customs (Customs Transactions)

(Serial N. 89) has been published in the Official Gazette

dated 16.12.2011 and numbered 28144. The provisions of the

Communiqué entered into force through publication being

effective as of 01.01.2012.

• General Communiqué on Excise Tax (Serial No: 88) has been

published in the Official Gazette dated 17.12.2011 and numbered

28145.

• The General Communiqué on Inheritance and Transfer Tax Law

(Series N.43) has been published in the Official Gazette dated

26.12.2011 and numbered 28154.

• The General Communiqué on Income Taxes (Series N.280) has

been published in the Official Gazette dated 26.12.2011 and

numbered 28154.