<ul><li><a href=http://www.mevzuat.gov.tr/Metin.Aspx?MevzuatKod=9.5.6153&MevzuatIliski=0&sourceXmlSearch=340 target=_blank>Communiqué on Tax Procedure Law(VERGİ USUL KANUNU GENEL TEBLİĞİ, communiqué nr.340, 2004, last amended 1 March 2011)</a></li><li><a href=http://www.mevzuat.gov.tr/Metin.Aspx?MevzuatKod=1.4.213&MevzuatIliski=0&sourceXmlSearch= target=_blank>Tax Procedure Law(VERGİ USUL KANUNU, Law No 213, 1961, last amended 27 May 2017)</a></li></ul>