Recent Keynotes of February 2022
International Agreements
- The Resolution of the President dated 13.02.2022 and numbered 5191 Regarding the Ratification of the Agreement Between the Competent Authority of the Republic of Turkey and the Competent Authority of the United States of America on the Exchange of Country-by-Country Reports was published in the Official Gazette dated 14.02.2022 and numbered 31750.
Resolutions of the President
- The Resolution of the President dated 01.02.2022 and numbered 5138 on the Amendment to the Resolution of the Import Regime entered into force through publication in the Official Gazette dated 02.02.2022 and numbered 31738.
- The Resolution of the President dated 01.02.2022 and numbered 5144 on the Amendment to the Resolution Regarding the Interest Support to be Provided by the Banks to Loans to be Used by the Right Holders within the scope of the Law No. 6306 entered into force through publication in the Official Gazette dated 02.02.2022 and numbered 31738.
- The Resolution of the President dated 04.02.2022 and numbered 5172 on the Determination of the Effective Dates of Some Agreements entered into force through publication in the Official Gazette dated 05.02.2022 and numbered 31741.
- The Resolution of the President dated 12.02.2022 and numbered 5189 on the Amendment to the Resolution on the Determination of Value Added Tax Rates to be Applied to Goods and Services was published in the Official Gazette dated 13.02.2022 and numbered 31749. This Decision enters into force on the day following its publication.
- The Resolution of the President dated 13.02.2022 and numbered 5193 on the Amendment to the Resolution of the President dated 24.12.2021 and numbered 4970 on the Withholding Rates in the Provisional Article 67 of the Income Tax Law No. 193 and the Resolution of the President dated 30.12.2021 and numbered 5046 entered into force through publication in the Official Gazette dated 14.02.2022 and numbered 31750.
Legislation
- The Communiqué (No: 2022/3) on the Prevention of Unfair Competition in Imports entered into force through publication in the Official Gazette dated 20.01.2022 and numbered 31725.
- The Communiqué (No: 2022/4) on the Prevention of Unfair Competition in Imports entered into force through publication in the Official Gazette dated 20.01.2022 and numbered 31725.
- The Communiqué on Public Procurement was published in the Official Gazette dated 20.01.2022 and numbered 31725. This Communiqué enters into force on 01.02.2022.
- The Law dated 19.01.2022 and numbered 7351 on the Amendment to the Private Pension Savings and Investment System Law, Some Laws and the Decree-Law numbered 375 was published in the Official Gazette dated 22.01.2022 and numbered 31727. The provisions of this Law enter into force on different dates.
- The Regulation on Inquiry of Property, Rights or Claims over the National Judicial Network Information System entered into force through publication in the Official Gazette dated 22.01.2022 and numbered 31727.
- The Communiqué (Serial No: 535) on the Amendment to the General Communiqué (Sequence No: 509) on Tax Procedure Law was published in the Official Gazette dated 22.01.2022 and numbered 31727. The provisions of this Communiqué enter into force on different dates.
- The Communiqué (Customs Transactions) (Serial No: 184) on the Amendment to the Customs General Communiqué (Customs Transactions) (Serial No: 97) entered into force through publication in the Official Gazette dated 22.01.2022 and numbered 31727.
- The Communiqué (Customs Transactions) (Serial No: 186) on the Amendment to the Customs General Communiqué (Customs Transactions) (Serial No: 105) entered into force through publication in the Official Gazette dated 22.01.2022 and numbered 31727.
- The Communiqué on the Amendment to the Communiqué (Communiqué No: 2006/11) on the Implementation of Surveillance in Imports entered into force through publication in the Official Gazette dated 22.01.2022 and numbered 31727.
- The Communiqué on the Amendment to the Communiqué (Communiqué No: 2007/1) on the Implementation of Surveillance in Imports entered into force through publication in the Official Gazette dated 22.01.2022 and numbered 31727.
- The Communiqué on the Amendment to the Communiqué on the Implementation of Surveillance in Imports (Communiqué No: 2007/9) entered into force through publication in the Official Gazette dated 22.01.2022 and numbered 31727.
- The Communiqué on the Amendment to the Communiqué on the Implementation of Surveillance in Imports (Communiqué No: 2007/25) entered into force through publication in the Official Gazette dated 22.01.2022 and numbered 31727.
- The Communiqué on the Amendment to the Communiqué (Communiqué No: 2007/28) on the Implementation of Surveillance in Imports entered into force through publication in the Official Gazette dated 22.01.2022 and numbered 31727.
- The Communiqué on the Amendment to the Communiqué (Communiqué No: 2010/4) on the Implementation of Surveillance in Imports entered into force through publication in the Official Gazette dated 22.01.2022 and numbered 31727.
- The Communiqué on the Amendment to the Communiqué (Communiqué No: 2011/7) on the Implementation of Surveillance in Imports entered into force through publication in the Official Gazette dated 22.01.2022 and numbered 31727.
- The Communiqué on the Amendment to the Communiqué (No: 2010/2) on the Printing Method of Checkbooks and Determining the Amount that Banks are Obligated to Pay the Check Holder (No: 2022/3) was published in the Official Gazette dated 22.01.2022 and numbered 31727. This Communiqué enters into force on 28.01.2022.
- The Communiqué on the Re-determination of Minimum Equity Amounts of Payment and Electronic Money Institutions was published in the Official Gazette dated 22.01.2022 and numbered 31727. This Communiqué enters into force on 01.04.2022.
- The Communiqué (Customs Transactions) (Serial No: 182) on the Amendment to the Customs General Communiqué (Customs Transactions) (Serial No: 90) entered into force through publication in the Official Gazette dated 25.01.2022 and numbered 31730.
- The Communiqué (Customs Transactions) (Serial No: 183) on the Amendment to the Customs General Communiqué (Customs Transactions) (Serial No: 96) entered into force through publication in the Official Gazette dated 25.01.2022 and numbered 31730.
- The Communiqué (Customs Transactions) (Serial No: 185) on the Amendment to the Customs General Communiqué (Customs Transactions) (Serial No: 103) entered into force through publication in the Official Gazette dated 25.01.2022 and numbered 31730.
- The Communiqué (No: 2022/1) on Safeguard Measures in Imports entered into force through publication in the Official Gazette dated 26.02.2022 and numbered 31731.
- The Communiqué on the Procedures and Principles Regarding the Secured Issuance of Capital Market Instruments (II-31/B.1) entered into force through publication in the Official Gazette dated 26.02.2022 and numbered 31731.
- The General Communiqué (Serial No: 319) on Income Tax entered into force through publication in the Official Gazette dated 27.02.2022 and numbered 31732.
- The Communiqué on the Exportation of Certain Agricultural Products (Export: 2022/1) entered into force through publication in the Official Gazette dated 27.02.2022 and numbered 31732.
- The Law dated 20.01.2022 and numbered 7352 on the Amendment to the Tax Procedure Law and the Corporate Tax Law entered into force through publication in the Official Gazette dated 29.02.2022 and numbered 31734.
- The Regulation on the Amendment to the Regulation on the Implementation of Free Zones entered into force through publication in the Official Gazette dated 29.02.2022 and numbered 31734.
- The Regulation on the Audit of Central Bank of the Republic of Turkey entered into force through publication in the Official Gazette dated 29.02.2022 and numbered 31734.
- The Communiqué on the Amendment to the Communiqué (Number: 2020/4) on the Procedures and Principles Regarding the Fees Chargeable by Banks from Commercial Customers (Number: 2022/4) entered into force through publication in the Official Gazette dated 29.02.2022 and numbered 31734.
- The Regulation on the Supervision of Cooperatives and Higher Bodies was published in the Official Gazette dated 01.02.2022 and numbered 31737. The provisions of this Regulation enter into force on different dates.
- The Regulation on the Amendment to the Regulation on Commercial Advertising and Unfair Commercial Practices was published in the Official Gazette dated 01.02.2022 and numbered 31737. This Regulation enters into force on 01.03.2022.
- The Communiqué (No: 2022/5) on the Amendment to the Communiqué (No: 2021/14) on Encouraging Conversion of Turkish Lira Deposit and Participation Accounts entered into force through publication in the Official Gazette dated 01.02.2022 and numbered 31737.
- The Communiqué on the Amendment to the Communiqué (No: 2021/16) on Encouraging Conversion from Gold Accounts to Turkish Lira Deposit and Participation Accounts (No: 2022/6) entered into force through publication in the Official Gazette dated 01.02.2022 and numbered.
- The Regulation on the Implementation of the International Labor Law entered into force through publication in the Official Gazette dated 02.02.2022 and numbered 31738.
- The Communiqué (No: 2022/1) on the Prevention of Unfair Competition in Imports entered into force through publication in the Official Gazette dated 02.02.2022 and numbered 31738.
- The Communiqué (No: 2022/2) on the Prevention of Unfair Competition in Imports entered into force through publication in the Official Gazette dated 02.02.2022 and numbered 31738.
- The Regulation on the Amendment to the Regulation on Calculation of Banks’ Liquidity Coverage Ratio entered into force through publication in the Official Gazette dated 04.02.2022 and numbered 31740.
- The Regulation on the Amendment to the Regulation on the Calculation and Assessment of Banks’ Capital Adequacy was published in the Official Gazette dated 04.02.2022 and numbered 31740. The provisions of this Regulation enter into force on different dates.
- The Communiqué on the Amendment to the Communiqué on Disclosures Regarding Banks’ Risk Management to the Public was published in the Official Gazette dated 04.02.2022 and numbered 31740. This Communiqué enters into force on 01.07.2022.
- The Communiqué on the Amendment to the Communiqué on Credit Risk Mitigation Techniques was published in the Official Gazette dated 04.02.2022 and numbered 31740. This Communiqué enters into force on 01.07.2022.
- The Regulation on Environmentally Responsible Design of Energy-Related Products (Decision Number: 5187) entered into force through publication in the Official Gazette dated 05.02.2022 and numbered 31741.
- The Communiqué (III-45.1.b) on the Amendment to the Communiqué (III-45.1) on Documents and Registration Order Regarding Investment Services and Activities and Ancillary Services was published in the Official Gazette dated 08.02.2022 and numbered 31744. This Communiqué enters into force one month after its publication.
- The Regulation on Ministry of Commerce Market Surveillance and Inspection entered into force through publication in the Official Gazette dated 09.02.2022 and numbered 31745.
- The Regulation on the Amendment to the Regulation on Certification and Support of Renewable Energy Resources entered into force through publication in the Official Gazette dated 10.02.2022 and numbered 31746.
- The Communiqué (Serial No: 19) on the Amendment to the General Communiqué on Corporate Tax (Serial No: 1) entered into force through publication in the Official Gazette dated 11.02.2022 and numbered 31747.
- The General Communiqué on the Law of Tax Procedure (Sequence No: 536) entered into force through publication in the Official Gazette dated 11.02.2022 and numbered 31747.
- The Communiqué on the Prevention of Unfair Competition in Imports (No: 2022/5) entered into force through publication in the Official Gazette dated 11.02.2022 and numbered 31747.
- The Communiqué on the Prevention of Unfair Competition in Imports (No: 2022/6) entered into force through publication in the Official Gazette dated 11.02.2022 and numbered 31747.
- The Regulation on the Protection and Processing of Data by the Social Security Institution entered into force through publication in the Official Gazette dated 19.02.2022 and numbered 31755.
Mergers and Acquisitions
- The Competition Board (“Board”) authorized the acquisition of the sole control of Bergo Tekstil Sanayi ve Ticaret A.Ş. by Realteks Tekstil Pazarlama Sanayi ve Dış Ticaret Anonim Şirketi. (27.01.2022, 22-06/89-35)
- The Board authorized the acquisition of the joint control of KAEFER Isoliertechnik Isoliertechnik GmbH & Co. KG by Altor Fund V and SMS which is under the control of Altor Fund Manager AB. (27.01.2022, 22-06/77-33)
- The Board authorized the acquisition of the sole control of Maksipak Ambalaj Sanayi ve Ticaret A.Ş. by Doğan Şirketler Grubu Holding A.Ş through SESA Ambalaj ve Plastik Sanayi ve Ticaret A.Ş. (27.1.2022, 22-06/68-31)
- The Board authorized the transaction regarding the establishment of joint control of Fuudy Elektronik İletişim Perakende Gıda Lojistik A.Ş. by Vakko Holding, İlker Baydar and Cem Mirap which was under the joint control of İlker Baydar and Cem Mirap (03.02.2022, 22-07/107-41)
- The Board authorized the acquisition of joint control of Automotive Cells Company SE jointly controlled by PSA Automobiles SA, Opel Automobile GmbH and Saft EV SAS by Mercedes-Benz AG together with PSA Automobiles SA, Opel Automobile GmbH and Saft EV SAS. (03.02.2022, 22-07/106-40)
- The Board authorized the acquisition of sole control of Turcas Kuyucak Jeotermal Elektrik Üretim A.Ş. by Albioma S.A. (03.02.2022, 22-07/103-39)
- The Board authorized the acquisition of sole control of Recticel NV/SA’s business line of designed sponges by Carpenter Co. (03.02.2022, 22-07/98-38)
- The Board authorized the establishment of joint control over Goldman Sachs ICBC Wealth Management Co. Ltd. by Goldman Sachs Asset Management, L.P. and ICBC Wealth Management Co. Ltd. (03.02.2022, 22-07/92-36).
- The Board decided that the acquisition of sole control of Sürmegöz Tekstil Yatırım A.Ş. and Yünsa Yünlü Ticaret ve Sanayi A.Ş. by Mustafa Sürmegöz was not subject to authorization. (03.02.2022, 22-07/101-BD).
- The Board authorized the acquisition of indirect control of Pusan Newport International Terminal Co. Ltd., currently under the sole control of PSA International Pte. Ltd., by PSA International Pte. Ltd. ve Terminal Investment Limited Sarl. (10.02.2022, 22-08/115-45).
- The Board authorized the acquisition of a part of Tecasa Isı Kontrol A.Ş’s shares by EIKA S. Coop and establishment of joint control over Tecasa Isı Kontrol A.Ş. (10.02.2022, 22-08/110-43).
- The Board authorized the acquisition of joint control of institutions owned by Healthcare Activos Yield Socimi S.A. and Healthcare Activos Investment, S.A. and Sequêncialternativa S.A. by One Hundred And Twenty Investment Company–Sole Proprietorship L.L.C. (Mubadala Investment Company PJSC), REI Spain BV (Nationale-Nederlanden) and Healthcare Activos Management Patrimonio, S.L. (10.02.2022, 22-08/109-42).
Energy
- The decisions of the Energy Market Regulatory Authority (“EMRA”) dated 20.01.2022 and numbered 10733, 10734 and 10740 were published in the Official Gazette dated 22.01.2022 and numbered 31727.
- The decisions of the EMRA dated 27.01.2022 and numbered 10745, 10747 and 10748 were published in the Official Gazette dated 28.02.2022 and numbered 31733.
- The decisions of the EMRA dated 31.01.2022 and numbered 10756, 10757 were published in the Official Gazette dated 01.02.2022 and numbered 31737.
- The decisions of the EMRA dated 03.02.2022 and numbered 10759, 10763, 10764, 10765, 10766 and 10767 were published in the Official Gazette dated 04.02.2022 and numbered 31740.
- The decisions of the EMRA dated 10.02.2022 and numbered 10777, 10778, 10779, 10780, 10781, 10782, 10783, 10784 and 10785 were published in the Official Gazette dated 12.02.2022 and numbered 31748.
- The decision of the EMRA dated 17.02.2022 and numbered 10796 was published in the Official Gazette dated 19.02.2022 and numbered 31755.
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