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),