Refund and cancellation policy

1. Scope

1.1. This Policy applies to all ETITAX services purchased through www.etitax.com, through a payment link or on the basis of a written quotation. ETITAX is Muhammed Emin Keskin, a licensed Turkish CPA (Serbest Muhasebeci Mali Müşavir, SMMM) trading under the business name ETITAX.

1.2. Where the buyer is a consumer, the right of withdrawal under Law No. 6502 on Consumer Protection and the Distance Contracts Regulation is reserved (clause 11). This Policy applies in addition to the rights granted by law; for a consumer, whichever is more favourable applies.

2. Basic principle

2.1. We sell our services online without a prior meeting. Once your payment has been received, we contact you, ask for the information and documents needed and carry out the work.

2.2. If it turns out that the service you have purchased cannot be performed, we refund the service fee (clause 5).

3. Start of work

3.1. When ETITAX starts work on a service, it tells you so in writing by e-mail, WeChat or WhatsApp message (the “start-of-work notice”). In this Policy, “start of work” means the moment this notice is sent to you.

3.2. Sending you a document list prepared for your case and answering your questions before work starts do not count as starting work.

3.3. If the buyer is a consumer, ETITAX starts work within the withdrawal period only with the consumer’s approval (clause 11.3).

4. Cancellation before work starts

4.1. If you cancel before the start-of-work notice, the full amount paid is refunded without any deduction. This rule applies to all services and packages, without any time limit.

5. Service cannot be performed

5.1. If ETITAX establishes that the service cannot be performed before the first application or action is made with the relevant authority, bank, notary or third party, it refunds the full service fee, even if work has started.

5.2. If ETITAX does not accept the order, the full amount paid is refunded; if ETITAX cannot complete the service for a reason attributable to it, the fee for the part not performed is refunded.

5.3. If performance of the service becomes impossible, ETITAX 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.

5.4. This clause also applies if the contract ends because of force majeure.

6. One-off services

6.1. This clause applies to company formation (with or without a power of attorney), tax number (ITIN) applications, bank account applications, financial seal, e-Invoice, e-Ledger and e-Notification (e-Tebligat) applications, Digital Tax Office access, lease agreement stamp duty filing, beneficial ownership filing, Country-by-Country Report (CbCR) notification, global minimum tax notification, company dissolution and similar one-off services.

6.2. If you cancel after work has started but before the first application or action is made on your behalf with the relevant authority, bank, notary or third party, half (50%) of the service fee is refunded.

6.3. Once the first application or action has been made, the service fee is not refunded.

6.4. If, after the application has been made, the relevant authority or bank rejects it at its own discretion, the service is deemed performed and the service fee is not refunded. For bank account applications, an application to a second bank is not included in the service fee. An application rejected because of an error attributable to ETITAX is resubmitted by ETITAX free of charge.

7. Annual packages (Basic and Professional)

7.1. If you cancel a package after work has started, the refund is calculated as follows:

Refund = (package fee − fees of the one-off services included in the package whose first application has been made) × (number of full months remaining ÷ 12)

7.2. The one-off services included in the packages are company formation and the e-Notification (e-Tebligat) application in the Professional package and, in both packages, the tax number (ITIN) application for one foreign partner. The fees of these services are calculated at the add-on service prices shown on the Pricing page on the order date. No deduction is made for services whose first application has not yet been made.

7.3. Package months are counted from the package start date. The month in which the cancellation notice is received counts as used.

7.4. If the calculated amount is zero or less, no refund is made and no additional payment is requested from you.

7.5. No refund is made after the package term has ended.

8. Services with a monthly fee (payroll)

8.1. You may end the payroll service at any time by written notice. The fee for the current month is not refunded; fees paid in advance for later months are refunded.

9. Extra bookkeeping volume

9.1. For extra bookkeeping volume services, the full fee is refunded if you cancel before the package’s transaction limit is exceeded; once the limit has been exceeded, the fee is not refunded.

10. Public and third-party costs

10.1. Government fees, taxes, trade registry and chamber fees, notary, apostille, sworn translation, courier and similar public and third-party costs paid on your behalf are not refunded.

10.2. Third-party costs included in the service fee (for example, the certificate fee included in the financial seal service) are deducted from the refund amount if they have already been paid.

10.3. Advances received for costs that have not yet been paid are refunded in full. If the relevant authority refunds a cost that has been paid, that amount is passed on to you.

11. Consumers’ right of withdrawal

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

11.2. The right of withdrawal cannot be exercised for services whose performance has started with the consumer’s approval before the withdrawal period ends (Distance Contracts Regulation, Article 15(1)(h)). In that case the refund rules in this Policy still apply.

11.3. If the consumer does not approve, when ordering or later on a durable medium, that the service may start before the withdrawal period ends, ETITAX starts work after the withdrawal period has ended.

11.4. Details on exercising the right of withdrawal are given in the Pre-Contract Information Form and the Distance Sales Contract.

12. Cancellation or refund requests

12.1. You can send your request, stating your order number, by e-mail to info@etitax.com or as a written message via WeChat (ID: etitax) or WhatsApp (+90 532 061 99 83).

12.2. ETITAX confirms that your request has been received and sends you the calculation of the refund amount in writing.

13. Timing and method of refunds

13.1. Refunds are made within 14 days at the latest from the date your request reaches ETITAX.

13.2. Card payments are refunded to the same card, in the currency of payment (USD) and in a single transaction; no charges or deductions are made from the refund amount. Payments made by bank transfer are refunded to a bank account held in the name of the person who made the payment and notified to us.

13.3. The time it takes for the refund to appear on your card account depends on your card-issuing bank. Differences arising from currency conversion by your card-issuing bank are outside ETITAX’s control.

13.4. The document required by the legislation is issued for the amount refunded.

14. Termination by ETITAX

14.1. If ETITAX terminates the contract under clause 13.3 of the Terms of Use, the refund is calculated in accordance with this Policy; if work has not started, the full amount paid is refunded.

15. Contact

Muhammed Emin Keskin (ETITAX), Rabia Ana Mah. Menderes Cad. No: 8/7, Yakutiye, Erzurum, Türkiye · Telephone +90 442 213 94 04 · E-mail info@etitax.com

The English and Chinese translations of this Policy are for information; in case of conflict, the Turkish text prevails.