General Communiqué No. 272 Regarding Income Tax (published in the Official Gazette dated 12 August 2009 and No. 27317) has introduced a tax exemption in relation to a particular type of employee compensation. Article 21 of the Turkish Labour Act regulates compensation to be paid by employers to employees in the event an employer does not re-employ a previously dismissed employee within one month following the termination of his/her employment contract when the reasons for dismissal are ruled ill-founded or groundless by a labour court or through arbitration. Pursuant to the General Communiqué No. 272 the aforementioned compensation is exempted from income tax.