NEWSLETTER-2020-metin

495 LEGAL DEVELOPMENTS • The General Communiqué on Estate Taxes entered into force through publication in the Official Gazette dated 01.09.2020 and numbered 31231. • The General Communiqué on the Tax Procedural Law (Or- der No: 520) entered into force through publication in the Official Gazette dated 07.10.2020 and numbered 31267. • The General Communiqué of Law No. 7256 on Recons- truction of Certain Receivables entered into force through publication in the Official Gazette dated 27.11.2020 and numbered 31317. • The Tax Procedure Law General Communiqué (Serial No: 521) entered into force through publication in the Official Gazette dated 28.11.2020 and numbered 31318. • The Customs General Communiqué (Serial No: 169) entered into force through publication in the Official Gazette dated 17.12.2020 and numbered 31337.