Explanation : 3 Some of Serial No. Taxes and Other Receivables Restructuring of Certain Laws Amending 7143 assets located abroad General Communiqué of Law No. entitled to be brought to Turkey 4 and the legal representatives of the Company Article, Status of assets on behalf of shareholders or their proxies are entitled appears 8 changes were made in Article.

Treasury and Ministry of Finance (President of revenue management)'From:

MATTER 1 – 4/7/2018 dated 30468 published in the Official Gazette No. Taxes and Other Claims Relating to Certain Amendments to Some Laws Restructuring 7143 General Communiqué of Law No. (Seri No: 3)'s 4 The third agent is added to the end of sentence paragraph.

"Banks in Turkey or accounts to be opened in the presence of intermediaries dealing in the transfer process, The transfer of assets from abroad who have accounts in the statement of being different in terms of people benefiting from the provisions in question does not have any significance. "

MATTER 2 – In the same communiqué 8 The article is added to the article to come after the first paragraph.

“(2) The Company or the company's legal representatives state that belongs to the public, assets are saving by persons other than shareholders or proxies, 7143 Law No. 10 In the thirteenth paragraph under the provisions of Article behalf of the company by the subject matter of the statement or declaration will benefit from the provisions of this paragraph. also, Although it belongs to a real person if that person or legal representative of the partner of the assets they are saving by companies abroad in the name of a real person about to be subject to notification or declaration is possible to exploit this paragraph shall. But, During the examination of the said assets declaration or declarations to be made for reasons other than the company or companies must be proof that the shareholders or the real person. "

Hereby announced.