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LEGAL DEVELOPMENTS

405

• The Communiqué on the Management of Quota and Tariff

Contingent in Importation (No: 2013/3) was published in the

Official Gazette dated 17.11.2013 and numbered 28824. This

Communiqué entered into force through publication, to be valid

as of 01.01.2013

• The Communiqué on the Prevention of Unfair Competition in

Importation (No: 2013/24) entered into force through publication

in the Official Gazette dated 17.11.2013 and numbered 28824.

• The Communiqué on the Prevention of Unfair Competition in

Importation (No: 2013/23) entered into force through publication

in the Official Gazette dated 21.11.2013 and numbered 28828.

• The Communiqué on the Principles relating to the Exchange

Investment Funds (Serial: III, No 52.2) was published in the

Official Gazette dated 27.11.2013 and numbered 28834. The

second and sixth paragraphs of Article 9 of the Communiqué enter

into force on the date of publication; other provisions will enter

into force on 01.07.2014.

• The Communiqué on the Amendment to the Communiqué

pertaining to the Commercial Ledgers entered into force through

publication in the Official Gazette dated 01.12.2013 and numbered

28838.

• The Communiqué on the Classification of Goods and Services with

respect to Trademark Registry Applications (TPI: 2013/2) was

published in the Official Gazette dated 04.12.2013 and numbered

28841. This Communiqué will enter into force on 01.01.2014.

• The Communiqué on the Liabilities related to the Fraud of the

Independent Auditor in the Auditing of Financial Statements (BDS

240), Communiqué on Auditing Standards of Turkey (No: 6) was

published in the Official Gazette dated 10.12.2013 and numbered

28847. This Communiqué enters into force through publication to

be applied as of the accounting periods starting on 01.01.2013 and

afterwards.

• The Communiqué on the Consideration of the Related Legislation

in the Financial Statements’ Independent Auditing (BDS 250),