Special Consumption Tax General Communiqué Serial No. 20 with the special consumption tax (SCT), the following arrangements in relation to declarations and notifications are required.

Notification Law No. 6099 Amending Some Laws

Non-price at the market portfolio, foreign currencies exchange rate applicable on the end of 2010 the General Communiqué on Tax Procedure Law

By taxpayers on the basis of the balance sheet bookkeeping for the year 2010 and subsequent periods shall be notified electronically that the 'Final Trial Balance Statement "of the procedures and principles to be applied in sending the forms the subject of this Circular.

The new draft of Turkish Commercial Code, the General Assembly of Turkey Grand National Assembly in 2011, was accepted January 13.

Dated 20/12/2010 and 2010/1182 in accordance with Decree Karar1 attachment bonds issued abroad by resident corporations from the description of the taxation of interest are the subject of this Circular.