General Communiqué No. 4 regarding Law No. 6736 on the tax amnesty was published in the Official Gazette and entered into force on 2nd December 2016. This Communiqué gives explanations and examples concerning the assets transfer from abroad to Turkey. Note that, Article 7 of Law No. 6736 on the tax amnesty gives that in the event that cash money, gold, foreign currency units, securities and other capital market instruments which are abroad are transferred to Turkey by real or legal persons by 31st December 2016, the relevant assets can be disposed of freely, and no tax whatsoever will be levied on such amounts.