NEWSLETTER-2019-metin

429 LEGAL DEVELOPMENTS Important Changes and Developments in General Communiqués • The General Communiqué of Law numbered 7143 on Re- construction of Tax and Other Certain Receivables (Serial No: 5) entered into force through publication in the Official Gazette dated 05.01.2019 and numbered 30646. • The Customs General Communiqué (Pre-arrival Customs Transactions) (No: 1) was published in the Official Gazette dated 23.01.2019 and numbered 30664. This Communiqué enters into force on the 90th day following its publication. • The General Communiqué on Income Tax (Serial No: 306) entered into force through publication in the Official Gazette dated 15.03.2019 and numbered 30715. • The General Communiqué on Recovery Contribution Dec- laration (No: 1) entered into force through publication in the Official Gazette dated 04.04.2019 and numbered 30735. • The General Communiqué (No: 507) on Tax Procedure Law entered into force through publication in the Official Gazette dated 01.06.2019 and numbered 30791. • The General Communiqué on Collection (Series: B Sequ- ence No: 12) entered into force through publication in the Official Gazette dated 18.06.2019 and numbered 30805. • The General Communiqué on Customs (Generalized System of Preferences) (Serial No: 5) entered into force through publication in the Official Gazette dated 02.08.2019 and numbered 30850. • The General Communiqué on Tax Procedural Law (Serial No: 508) entered into force through publication in the Offi- cial Gazette dated 03.08.2019 and numbered 30851. • The General Communiqué on Estate Tax (Serial Number: 75) entered into force through publication in the Official Gazette dated 29.8.2019 and numbered 30873.