NEWSLETTER-2017

446 NEWSLETTER 2017 • The General Communiqué on Income Tax (Serial Number: 300) was published in the Official Gazette dated 14.12.2017 and numbered 30270. This Communiqué entered into force through publication to be applied to real property incomes that are obtained as of 01.01.2017. • The General Communiqué on Tax Procedure Law (Serial Number: 485) was published in the Official Gazette dated 17.12.2017 and numbered 30273. This Communiqué entered into force on 01.01.2018. • The General Communiqués on Tax Procedure Law (Serial Number: 486 and 487) entered into force through publica- tion in the Official Gazette dated 17.12.2017 and numbered 30273.