ERDEM-NEWSLETTER-2018-metin

438 NEWSLETTER 2018 Important Changes and Developments in General Communiqués • The General Communiqué on Income Tax (Sequence Number: 301) was published in the Official Gazette dated 23.12.1017 and numbered 30279. • The General Communiqué on Motor Vehicles Tax (Serial number: 49) was published in the Official Gazette dated 29.12.2017 and numbered 30285. This Communiqué enters into force on 01.01.2018 (bis). • The General Communiqué (Serial No:1) on the Electronic Notification System was published in the Official Gazette dated 25.01.2018 and numbered 30312. This Communiqué enters into force on 01.02.2018. • The Tax Procedure Law General Communiqué (Serial No: 492) entered into force through publication in the Official Gazette dated 28.02.2018 and numbered 30346. • The National Estate General Communiqué (Serial No: 385) entered into force through publication in the Official Gazette dated 17.04.2018 and numbered 30394. • The General Customs Communiqué (Customs Operations, Serial No: 148) was published in the Official Gazette dated 23.05.2018 and numbered 30429. This Communiqué en- ters into force on the date of its publication, effective from 14.05.2018. • The General Customs Communiqué (Customs Operations, Serial No: 149) was published in the Official Gazette dated 23.05.2018 and numbered 30429. This Communiqué enters into force on 28.05.2018. • The General Customs Communiqué (Transit Regime) (Serial No: 6) entered into force through publication in the Official Gazette dated 05.06.2018 and numbered 30442. • The General Communiqué on the Implementation of Provi- sional Article 1 of the Law on the Amendment of Tax Laws