NEWSLETTER-2017

444 NEWSLETTER 2017 Important Changes and Developments in General Communiqués • The General Communiqué on Income Tax (Serial Number: 295) was published in the Official Gazette dated 23.12.2016 and numbered 29927. Various provisions of the Communiqué enter into force on different dates. • The National Estate General Communiqué (Serial No: 377) was published in the Official Gazette dated 02.01.2017 and numbered 29936. This Communiqué enters into force on 15.01.2017. • The General Communiqué on the Law on Reconstruction of Some Assets numbered 6736 entered into force through publication in the Official Gazette dated 29.01.2017 and numbered 29963. • The General Communiqué on Tax Procedure Law entered into force through publication in the Official Gazette dated 11.02.2017 and numbered 29976. • The Communiqué (Serial No: 479) on the Amendment to the General Communiqué (Serial No: 459) on Procedural Tax Law entered into force through publication in the Official Gazette dated 01.04.2017 and numbered 30025. • The General Communiqué on the Application of the Exemp- tion of Tax, Duties and Charges in Exportation and Other Foreign Currency Increasing Activities was published in the Official Gazette dated 18.05.2017 and numbered 30070. This Communiqué entered into force on 09.08.2016. • The General Communiqué (Serial No:1) on Law No. 7020 on the Reconstruction of Some Receivables was published in the Official Gazette dated 03.06.2017 and numbered 30085. • The General Communiqué (Serial No:2) on Law nu No. mbered 7020 on the Reconstruction of Some Receivables was published in the Official Gazette dated 03.06.2017 and numbered 30085.