NEWSLETTER-2017

443 LEGAL DEVELOPMENTS hed in the Official Gazette dated 02.12.2017 and numbered 30258. This Communiqué entered into force on 01.01.2018. • The Communiqué on the Amendment to the Value Added Tax General Application Communiqué (Serial Number: 15) entered into force through publication in the Official Gazette dated 05.12.2017 and numbered 30261. • The Communiqué (Serial Number: 17) on the Amendment to the General Communiqué (Serial Number: 5) on the Finan- cial Crimes Investigation Board entered into force through publication in the Official Gazette dated 07.12.2017 and numbered 30263. • The Communiqué (Serial Number: 3) on the Amendment to the General Communiqué (Serial Number: 1) Regarding Disguised Income Distribution through Transfer Pricing en- tered into force through publication in the Official Gazette dated 07.12.2017 and numbered 30263. • The Communiqué on the Amendment to the Communiqué regarding the Regulation of the Energy Retail Prices entered into force through publication in the Official Gazette dated 15.12.2017 and numbered 30271. • The Communiqué (Serial Number: 74) on the Amendment to the Communiqué Regarding the Commentaries of Turkish Accounting Standards (Serial Number: 43) entered into force through publication in the Official Gazette dated 16.12.2017 and numbered 30272. • The Communiqué on the Determination of the Rules and Procedures of the Application of the General Investment and Financing Program for 2018, was published in the Official Gazette dated 19.12.2017 and numbered 30275. Articles 4, 11, 24 and 25 entered into force on the date of publication, and the other provisions entered into force on 01.01.2018.