Distance sales contract

This contract applies to orders placed through www.etitax.com or through a payment link sent by ETITAX. The provisions specific to consumers (the right of withdrawal, consumer arbitration committees and consumer courts) apply only where the buyer is a consumer within the meaning of Law No. 6502 on Consumer Protection.

1. Parties

1.1. Seller (service provider):

• Name: Muhammed Emin Keskin
• Business name: ETITAX
• Professional title: Licensed Turkish CPA (Serbest Muhasebeci Mali Müşavir, SMMM), Erzurum Chamber of Certified Public Accountants (Erzurum Serbest Muhasebeci Mali Müşavirler Odası), registration no. 487
• Tax identification number: 5470615848
• Address: Rabia Ana Mah. Menderes Cad. No: 8/7, Yakutiye, Erzurum, Türkiye
• Telephone: +90 442 213 94 04
• WhatsApp: +90 532 061 99 83
• WeChat ID: etitax
• E-mail: info@etitax.com

1.2. Buyer: the natural or legal person who places the order and gives their name or company name, address, e-mail address and telephone number when ordering. The buyer’s details appear in the order summary and in the order confirmation.

2. Definitions

2.1. Consumer: a natural or legal person acting for purposes other than commercial or professional purposes.

2.2. Durable medium: e-mail and any similar means that enables the buyer to store information sent by or to the buyer in a way that allows it to be examined for a reasonable period and copied without alteration.

2.3. Order summary: the screen shown before payment that sets out the services ordered, the prices excluding VAT, the VAT, the total amount including VAT and the currency.

2.4. Start-of-work notice: the seller’s written notification to the buyer, by e-mail, WeChat or WhatsApp message, that it has started work on the service.

3. Subject of the contract

3.1. The subject of this contract is to set out the rights and obligations relating to the provision of the services ordered by the buyer and the payment of their price, in accordance with Law No. 6502 on Consumer Protection, the Distance Contracts Regulation and Law No. 6563 on the Regulation of Electronic Commerce.

3.2. The Pre-Contract Information Form, the Terms of Use, the Refund and Cancellation Policy and the order summary form an integral part of this contract. In case of conflict between these documents, where the buyer is a consumer, the provision more favourable to the consumer applies.

4. Service and price

4.1. The name, scope and quantity of the service ordered, the price excluding VAT, the amount of VAT, the total price including VAT, the currency, the order date and the order number are shown in the order summary and sent to the buyer with the order confirmation. The essential features of the services are described on the relevant service pages and on the Pricing page.

4.2. Prices are in US dollars (USD) and exclude VAT. No VAT is charged on services supplied to buyers outside Türkiye that qualify for the export-of-services exemption; 20% VAT is added for buyers in Türkiye; the total amount in the order summary is the amount payable including all taxes.

4.3. Public and third-party costs such as government fees, trade registry and chamber fees, notary, apostille, sworn translation and courier are not included in the price, except where the service page states that they are included. As these costs cannot be calculated exactly in advance, they are notified to the buyer in writing before work starts and are paid by the buyer separately at cost.

4.4. Annual packages run for 12 months from the package start date. The package start date is the date of the start-of-work notice. Packages are not renewed automatically and no automatic payment is taken at the end of the term.

5. Payment

5.1. Card payments are made through the virtual POS infrastructure (Nestpay) of Türkiye İş Bankası A.Ş., on the bank’s secure payment page and with 3D Secure authentication. Card details do not reach the seller and are not stored by the seller.

5.2. Card payments are charged in US dollars (USD). Any currency conversion and foreign transaction fees that the card-issuing bank may apply are subject to that bank’s terms.

5.3. Payment is made in advance and in full in a single payment; payment by instalments is not available. Payment may also be made by bank transfer to the bank account notified by the seller in writing.

5.4. For buyers resident in Türkiye, where Decree No. 32 on the Protection of the Value of the Turkish Currency and the related legislation do not permit the price to be set in foreign currency, the price is set in Turkish lira at the US dollar foreign exchange selling rate of the Central Bank of the Republic of Türkiye applicable on the contract date and is collected by the method notified by the seller.

5.5. A document complying with the legislation (a self-employment receipt (serbest meslek makbuzu) or an invoice) is issued for the amount paid.

5.6. If the payment is cancelled by the bank or reversed through a chargeback, the seller’s obligation to perform is suspended until payment is made.

6. Performance of the service

6.1. Within 3 business days at the latest from receipt of payment, the seller contacts the buyer and asks for the information and documents needed for the service.

6.2. When the seller starts work on the service, it sends the buyer a start-of-work notice. The estimated time frames stated on the service pages run from the date on which the necessary information and documents have been delivered in full; the processing times of public authorities, banks and notaries are not under the seller’s control.

6.3. The service is performed through the communication channels notified by the buyer and before the relevant authorities; there is no physical delivery. Documents issued as a result of the service are sent to the buyer electronically.

6.4. If the buyer is a consumer and has approved, when ordering or later on a durable medium, that the service may start before the withdrawal period ends, the seller may start work immediately. If no such approval has been given, the seller starts work after the withdrawal period has ended.

6.5. If performance of the service becomes impossible, the seller informs the buyer in writing or on a durable medium within 3 days of learning of this, and refunds all payments collected within 14 days of that notice at the latest. If the buyer is not a consumer and part of the service has been performed, the fee for the part not performed is refunded.

6.6. If the buyer is a consumer and the seller does not perform its obligation within the time it has undertaken, the consumer may terminate the contract. In that case the seller refunds all payments collected, together with statutory interest, within 14 days of the date on which the termination notice reaches it.

7. Right of withdrawal (consumers only)

7.1. If the buyer is a consumer, the buyer has the right to withdraw from the contract within 14 days of the day the contract is formed, without giving any reason and without paying any penalty.

7.2. Notice of withdrawal is sent to the seller in writing or on a durable medium before the withdrawal period expires. It may be sent by e-mail to info@etitax.com or in writing to the address in clause 1.1. The buyer may use the model withdrawal form annexed to the Pre-Contract Information Form or make any other statement that clearly sets out the decision to withdraw.

7.3. Within 14 days of the date on which the notice of withdrawal reaches it, the seller refunds all payments collected, using a method suited to the payment instrument the buyer used, without imposing any cost or obligation on the buyer, and in a single payment.

7.4. Under Article 15(1)(h) of the Distance Contracts Regulation, the right of withdrawal cannot be exercised for services whose performance has started with the consumer’s approval before the withdrawal period ends.

7.5. Where the right of withdrawal cannot be exercised, the refund rules in the Refund and Cancellation Policy still apply. Under those rules, the full amount paid is refunded for cancellations made before the start-of-work notice; the full service fee is refunded where the seller establishes, before the first application or action is made, that the service cannot be performed; for one-off services, half of the service fee is refunded for cancellations made after work has started but before the first application or action is made, and the service fee is not refunded once the first application or action has been made. For annual packages, the refund is calculated on the full months remaining, after deducting the fees of the one-off services included in the package whose first application has been made; for services with a monthly fee, the fee for the current month is not refunded and fees paid in advance for later months are refunded. Public and third-party costs paid on the buyer’s behalf are not refunded.

8. General provisions

8.1. The buyer acknowledges having been informed, through the Pre-Contract Information Form, of the essential features of the service, the total price, the method of payment, the conditions of performance and the right of withdrawal, and having confirmed this information electronically before placing the order.

8.2. The buyer is responsible for ensuring that the information given when ordering and for the performance of the service is accurate and complete.

8.3. The seller may decline an order where this is required by legislation or professional rules, or where the identity verification required under Law No. 5549 on the Prevention of Laundering Proceeds of Crime cannot be completed. In that case the full amount paid is refunded within 14 days at the latest.

8.4. If the service is performed defectively, the consumer may, under Article 15 of Law No. 6502, choose one of the following: to have the service performed again, free repair of the work produced by the service, a reduction of the price in proportion to the defect, or withdrawal from the contract; in addition, the consumer may claim damages under the provisions of the Turkish Code of Obligations.

8.5. In disputes, the seller’s electronic records and the correspondence between the parties may be used as evidence. This provision does not limit the buyer’s right to rely on other evidence.

9. Force majeure

9.1. The parties cannot be held responsible for failing to perform their obligations because of events beyond their control, such as natural disasters, epidemics, war, terrorism, strikes, fire, general power or communication outages, general failures of public authorities’ electronic systems and changes in legislation that make performance impossible. The party affected by force majeure notifies the other party without delay.

9.2. If force majeure lasts longer than 30 days, either party may terminate the contract; in that case the refund is made in accordance with clause 5 of the Refund and Cancellation Policy.

10. Personal data

10.1. The buyer’s personal data are processed as described in the Privacy Notice.

11. Dispute resolution

11.1. If the buyer is a consumer, the buyer may apply in disputes to the consumer arbitration committee at the buyer’s place of residence or at the place where the consumer transaction was made, within the monetary limits announced each year by the Ministry of Trade. For disputes above these limits, an action may be brought before the consumer court, provided that mediation has been sought before the action is filed, as required by Article 73/A of Law No. 6502.

11.2. If the buyer is not a consumer, the courts and enforcement offices of Erzurum have jurisdiction over disputes; the provisions on mediation that is mandatory by law are reserved.

11.3. This contract is governed by Turkish law.

12. Entry into force

12.1. This contract is formed and enters into force when the buyer confirms electronically that they have read the Pre-Contract Information Form, the buyer approves this contract electronically and the payment is approved by the bank.

12.2. This contract, the Pre-Contract Information Form and the order summary are sent to the buyer by e-mail with the order confirmation and are kept by the seller for 10 years; the buyer may request a copy during this period.

12.3. This contract is drawn up in Turkish. The English and Chinese translations are for information; in case of conflict, the Turkish text prevails.