• VAT Refund

Value added taxpayers;

• Export exemption,

• Delivery and service exemption related to the manufacturing and construction of sea, air and railway transport vehicles,

• Exception for services provided at ports and airports for sea and air vehicles,

• Exception for the delivery of goods and services to those carrying out oil exploration activities,

• Exemption for the delivery of goods and services to those engaged in the exploration, processing and enrichment of gold, silver and platinum,

• Exemption for the delivery of machinery and equipment listed in the document to investment incentive certificate holders,

• Exception for transit and international transportation between Türkiye and foreign countries,

• Diplomatic exception,

Cash and offset refund requests arising from exceptions within the scope of this Agreement are fulfilled without requiring any guarantee with a sworn financial advisory report.

Apart from this, VAT refund requests of those who deliver goods subject to partial VAT withholding and VAT taxpayers who perform services within the scope of partial withholding, and VAT refund requests arising from the delivery of goods and performance of services with a VAT rate below the normal rate, are fulfilled without the need for a sworn financial advisor report and guarantee.

• Special Consumption Tax Refund

Requests for refunds of SCT arising from the export of goods are fulfilled without requiring any collateral, based on a certified public accountant report.

• Income and Corporate Tax Withholding Refund

Income and public sector tax withholding up to 3,400,000 TL for taxpayers who sign a full certification report on time is carried out without any guarantee based on the full certification report of a certified public accountant, without the need for a tax audit report.