Newsletter-21

450 NEWSLETTER 2016 Important Changes and Developments in General Communiqués • Stamp Tax Law General Communiqué (Serial No: 59) en- tered into force through publication in the Official Gazette dated 25.12.2015 and numbered 29573. • Fees Law General Communiqué (Serial No: 75) entered into force through publication in the Official Gazette dated 25.12.2015 and numbered 29573. • Fees Law General Communiqué (Serial No: 76) entered into force through publication in the Official Gazette dated 31.12.2015 and numbered 29578. • Tax Procedures Code General Communiqué serial numbered 468 was published in the Official Gazette dated 06.02.2016 and numbered 29616. • Turkey-EU Pre-Accession Assistance (IPA II) Framework Agreement General Communiqué (Serial No: 1) was pub- lished in the Official Gazette dated 13.02.2016 and numbered 29623 (bis). • The General Communiqué on Special Communication Tax (Serial No: 13) entered into force through publication in the Official Gazette dated 25.02.2015 and numbered 29635. • The General Communiqué on the Fiscal Procedure Code (No: 470) was published in the Official Gazette dated 25.02.2016 and numbered 29635. The Communiqué entered into force on 01.03.2016. • The Communiqué (Serial No: 9) on the Amendment to the General Communiqué on the Corporate Tax (Serial No: 1) entered into force through publication in the Official Gazette dated 04.03.2016 and numbered 29643. • The Communiqué (Big Rig Transactions) (Serial No: 5) on the Abrogation of the General Customs Communiqué (Big