Pre-contract information form

This form has been prepared under the Distance Contracts Regulation and Law No. 6563 on the Regulation of Electronic Commerce so that you are informed before placing an order. The information specific to consumers (the right of withdrawal, consumer arbitration committees and consumer courts) applies where the buyer is a consumer within the meaning of Law No. 6502 on Consumer Protection.

The information specific to your order (the services ordered and their quantities, the prices excluding VAT, the VAT, the total amount including all taxes, the currency and the buyer’s details) is set out in the order summary shown immediately before the payment step. The order summary forms an integral part of this form and is sent to you with the order confirmation.

1. Seller (service provider)

• Name: Muhammed Emin Keskin
• Business name: ETITAX
• Professional title: Licensed Turkish CPA (Serbest Muhasebeci Mali Müşavir, SMMM)
• Professional chamber and registration number: 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

You can also send complaints using the same contact details. The professional rules of conduct are set out in Law No. 3568 on Certified Public Accountancy and Sworn Financial Advisory (Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu) and the related regulations, which can be accessed at www.mevzuat.gov.tr and www.turmob.org.tr.

2. Essential features of the service

2.1. ETITAX provides company formation, bookkeeping, tax returns and notifications, and related application services in Türkiye. The name, scope and quantity of the service ordered are shown in the order summary. The scope of each service, what is and is not included, and the documents you will be asked for are described on the relevant service pages and on the Pricing page.

2.2. Basic package: for companies already established in Türkiye, for 12 months: bookkeeping of up to 100 transactions a year; monthly, quarterly and annual tax returns; the tax certificate; the tax number (ITIN) application for one foreign partner; and a 30-minute consultation with your CPA once a year. Company formation is not included.

2.3. Professional package: in addition to the services in the Basic package, company formation without a power of attorney (the founder signs in person in Türkiye), a virtual office address in Istanbul, the e-Notification (e-Tebligat) application, bookkeeping of up to 500 transactions a year and a quarterly consultation with your CPA. Government fees are paid separately.

2.4. Add-on services: one-off services or services with a monthly fee, which can be purchased with a package or on their own. Company formation under a power of attorney is a complete formation service on its own; if it is purchased together with the Professional package, its full fee is payable in addition to the package fee.

2.5. Annual packages run for 12 months from 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.

3. Total price

3.1. 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 price of the services excluding VAT, the amount of VAT and the total price including all taxes are shown in the order summary before payment.

3.2. 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 you in writing before work starts and are paid separately at cost.

3.3. You are not charged anything above the standard rate for the means of distance communication used to conclude the contract.

4. Payment

4.1. 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. Your card details do not reach the seller and are not stored by the seller.

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

4.3. 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.

4.4. For buyers resident in Türkiye, where the legislation does not permit the price to be set in foreign currency, the price is set in Turkish lira in accordance with clause 5.4 of the Distance Sales Contract.

4.5. The seller does not require any security or deposit from you.

5. Performance

5.1. Within 3 business days at the latest from receipt of payment, the seller contacts you to ask for the information and documents needed, and sends you a written start-of-work notice when it starts work on the service.

5.2. 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 and decisions of public authorities, banks and notaries are not under the seller’s control.

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

5.4. If performance of the service becomes impossible, the seller informs you 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.

5.5. 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.

6. Right of withdrawal

6.1. As a consumer, you have 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.

6.2. You can send your notice of withdrawal before the withdrawal period expires, in writing or on a durable medium such as e-mail, to info@etitax.com or to the address in clause 1. You may use the model withdrawal form annexed to this form or make any other statement that clearly sets out your decision to withdraw.

6.3. If you withdraw, all payments collected are refunded within 14 days of the date on which your notice of withdrawal reaches the seller, using a method suited to the payment instrument you used, without imposing any cost or obligation on you, and in a single payment.

6.4. As the services do not involve physical goods, no carrier is designated for returns and no return costs arise.

7. When the right of withdrawal cannot be exercised

7.1. Under Article 15(1)(h) of the Distance Contracts Regulation, you cannot exercise your right of withdrawal for services whose performance has started with your approval before the withdrawal period ends.

7.2. If you approve, when ordering or later on a durable medium, that the service may start before the withdrawal period ends, the seller may start work immediately, and your right of withdrawal ends with the start-of-work notice. If you do not give this approval, the seller starts work after the withdrawal period has ended.

7.3. Where the right of withdrawal cannot be exercised, the refund rules in the Refund and Cancellation Policy still apply. In summary:

• If you cancel before the start-of-work notice, the full amount paid is refunded.
• If the seller establishes, before the first application or action is made, that the service cannot be performed, it refunds the full service fee.
• For one-off services, if you cancel after work has started but before the first application or action is made on your behalf, half of the service fee is refunded; once the first application or action has been made, the service fee is not refunded.
• For annual packages, if you cancel after work has started, the amount calculated on the full months remaining is refunded; the fees of the one-off services included in the package whose first application has been made are deducted before this calculation.
• For services with a monthly fee, the fee for the current month is not refunded; fees paid in advance for later months are refunded.
• Government fees, notary, translation and similar public and third-party costs paid on your behalf are not refunded.

8. Complaints and dispute resolution

8.1. You can send complaints using the contact details in clause 1.

8.2. In disputes, you may apply to the consumer arbitration committee at your place of residence or at the place where you made the consumer transaction, within the monetary limits announced each year by the Ministry of Trade. For disputes above these limits, you may bring an action before the consumer court, provided that you have sought mediation before filing the action, as required by Article 73/A of Law No. 6502.

9. Formation, storage and language of the contract

9.1. Orders are placed in the following steps: selecting the service; reviewing the order summary; entering the buyer’s details; checking the details and correcting them if necessary; confirming that you have read this form; approving the Distance Sales Contract, the Refund and Cancellation Policy and the Terms of Use; confirming that you have read and understood the Privacy Notice; and making the payment on the bank’s secure payment page.

9.2. Before moving to the payment step, you can see the details you have entered in the order summary and correct them by going back to the previous step.

9.3. Confirming the order creates an obligation to pay. The contract is formed when the payment is approved by the bank; receipt of the order is confirmed by e-mail without delay.

9.4. This form, the Distance Sales Contract and the order summary are sent to you by e-mail with the order confirmation and are kept by the seller for 10 years; you may request a copy during this period.

9.5. The language of the contract is Turkish. The English and Chinese translations are for information; in case of conflict, the Turkish text prevails.

10. Confirmation

The buyer acknowledges having read this form, having been informed of the essential features of the service, the total price including all taxes, the conditions of payment and performance and the right of withdrawal, and having confirmed this information electronically before placing the order.

Annex: Model withdrawal form

(Complete and send this form only if you wish to withdraw from the contract.)

• To: Muhammed Emin Keskin (ETITAX), Rabia Ana Mah. Menderes Cad. No: 8/7, Yakutiye, Erzurum, Türkiye · info@etitax.com
• I hereby give notice that I am exercising my right to withdraw from the contract for the provision of the service below.
• Order date and number:
• Service subject to withdrawal:
• Price of the service subject to withdrawal:
• Consumer’s name:
• Consumer’s address:
• Consumer’s signature: (only if this form is sent on paper)
• Date: