OBS_VALUE: <ul><li><a href=https://mevzuat.gov.tr/mevzuat?MevzuatNo=6102&MevzuatTur=1&MevzuatTertip=5 target=_blank>Turkish Commercial Code(TÜRK TİCARET KANUNU, Law nr.6102, adopted 2011, with latest modifications of 6/12/2018, Article 318, 359, 623)</a></li><li><a href=https://www.mevzuat.gov.tr/Metin.Aspx?MevzuatKod=7.5.19739&MevzuatIliski=0&sourceXmlSearch=POSTA%20H%C4%B0ZMETLER%C4%B0N%C4%B0N%20SUNULMASINA%20%C4%B0L%C4%B0%C5%9EK%C4%B0N%20Y%C3%96NETMEL%C4%B0K target=_blank>Regulation on Postal Services(POSTA HİZMETLERİNİN SUNULMASINA İLİŞKİN YÖNETMELİK, adopted 2014, Article 4(1)ğ)</a></li></ul>