VAT and SCT Refund:

VAT refund basically occurs in three different situations. These are the goods and services exempted from VAT, the goods and services to which the reduced VAT rate is applied, and the goods and services declared by the buyer by withholding a part of the calculated VAT. In cases where the VAT paid by the taxpayers, who have deliveries with these qualifications, by showing on their purchase invoices and similar documents due to their activities, is more than the VAT calculated over their taxable transactions, the paid VAT is returned in cash or by deduction according to the principles to be determined by the Ministry of Finance. Depending on the nature of the transaction, in some cases only cash refunds, and in some cases both cash and deductions, CPA Certification Report is obligatory.

Approval of VAT refund and deduction transactions arising from export deliveries and deliveries made with export registration,

Approval of VAT refund and deduction transactions in international transportation,

Approval of VAT refund and deduction transactions arising from the discounted rate in sectors that deliver goods and services with reduced VAT rates such as construction and textiles,

Certification of VAT refund transactions regarding vehicles,

Approval of VAT deferral-cancellation transactions made according to the Inward Processing Authorization Certificate,
SCT refund approval procedures in exports.