NEWSLETTER-2020-metin

493 LEGAL DEVELOPMENTS Important Changes and Developments in General Communiqués • The Tax Procedural Law General Communique (No: 512) entered into force through publication in the Official Gazette dated 23.12.2019 and numbered 30987. • The General Communiqué on National Estate (No: 396) en- tered into force through publication in the Official Gazette dated 26.12.2019 and numbered 30990. • The Inheritance and Transfer Tax Law General Communiqué (No: 51) was published in the Official Gazette dated 27.12.2019 and numbered 30991 (bis 2). The Communiqué entered into force on 01.01.2020. • The Stamp Tax Law General Communiqué (No: 64) pub- lished in the Official Gazette dated 27.12.2019 and numbe- red 30991 (bis 2). The Communiqué entered into force on 01.01.2020. • The Real Estate Tax Law General Communiqué (No: 76) was published in the Official Gazette dated 27.12.2019 and numbered 30991 (bis 2). The Communiqué entered into for- ce on 01.01.2020. • The Income Tax General Communiqué (No: 310) was pub- lished in the Official Gazette dated 27.12.2019 and numbe- red 30991 (bis 2). The Communiqué entered into force on 01.01.2020. • The Customs General Communiqué (No: 6) entered into force through publication in the Official Gazette dated 30.12.2019 and numbered 30994 entered into force through publication. • The National Estate General Communiqué (No: 397) was published in the Official Gazette dated 03.01.2020 and numbered 30997. The Communiqué entered into force on 15.01.2020.