Terms of use

1. Service provider

1.1. The website www.etitax.com (the “Website”) and the services offered through the Website are provided by the following self-employed professional:

• 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

1.2. The professional activity is subject to Law No. 3568 on Certified Public Accountancy and Sworn Financial Advisory (Serbest Muhasebeci Mali Müşavirlik ve Yeminli Mali Müşavirlik Kanunu), the regulations issued under that Law and the rules of the profession. This legislation and the professional rules of conduct can be accessed electronically at www.mevzuat.gov.tr and on the website of the Union of Chambers of Certified Public Accountants of Türkiye (TÜRMOB) at www.turmob.org.tr.

1.3. In these Terms, “ETITAX” means Muhammed Emin Keskin (ETITAX), and “Client” means any natural or legal person who visits the Website or receives services from ETITAX.

2. Scope and relationship with other documents

2.1. These Terms apply to the use of the Website and to the services that ETITAX provides through the Website, through a payment link or on the basis of a written quotation.

2.2. When a service is purchased, the Refund and Cancellation Policy, the Pre-Contract Information Form and the Distance Sales Contract also apply; these documents form an integral part of these Terms. Information on the processing of personal data is given in the Privacy Notice; the Privacy Notice is provided for information and does not constitute contractual terms.

2.3. Where the buyer is a consumer within the meaning of Law No. 6502 on Consumer Protection, the mandatory provisions of that Law and the related regulations are reserved. Nothing in these Terms limits the rights that consumers have by law.

2.4. Where a written quotation given to a Client who is not a consumer, or a separate contract signed with the Client, contains a provision that differs from these Terms, that provision applies.

3. Use of the Website

3.1. The service descriptions, articles and calendars on the Website are for general information. They are prepared on the basis of the legislation in force on the date of publication and do not replace professional advice on a specific situation. As legislation may change, we recommend that you discuss your situation with us before making a decision.

3.2. No registration or account is needed to use the Website.

3.3. The Website may be used only for lawful purposes. The following are prohibited: actions that endanger the security of the Website, prevent it from working or overload it; attempts to gain unauthorised access to the Website or its servers; bulk copying of Website content by automated means; and placing orders with another person’s identity or contact details.

3.4. The Website may contain links to websites of public authorities and other third parties. The owners of those websites are responsible for their content and privacy practices.

3.5. Access to the Website may be interrupted temporarily for maintenance, updates or reasons beyond ETITAX’s control.

4. Intellectual property

4.1. Unless stated otherwise, the rights in the text, design, logo, graphics and other content on the Website belong to ETITAX. Apart from short quotations that acknowledge the source, the content may not be reproduced, published or used for commercial purposes without written permission.

4.2. The names and trade marks of public authorities, banks and other organisations mentioned on the Website belong to their owners; mentioning them does not imply any cooperation or endorsement.

5. Scope of the services

5.1. The scope of a service consists of the work described on the relevant service page, on the Pricing page, in the order summary and, where there is one, in the written quotation. Work not listed there is priced separately.

5.2. Bookkeeping, the preparation and filing of tax returns and notifications, and accounting and tax advice are carried out by ETITAX as professional activities under Law No. 3568. Company formation, bank account applications, the virtual office and similar services require actions by third parties such as notaries, sworn translators, banks, public authorities and the virtual office operator; ETITAX prepares, submits and follows up these actions on the Client’s behalf.

5.3. ETITAX does not provide legal services (such as legal representation, litigation or enforcement proceedings) or the certification services of a sworn financial adviser (YMM). Where such services are needed, the Client engages a lawyer or a sworn financial adviser separately and at its own cost; ETITAX may make a recommendation on request.

5.4. The decisions and processing times of trade registry offices, tax offices, the Social Security Institution, TÜBİTAK Kamu SM, banks and other authorities and organisations are not under ETITAX’s control. Time frames stated on the Website are estimates. ETITAX does not undertake that an application will be accepted.

5.5. Annual packages run for 12 months from the package start date. The package start date is the date on which ETITAX notifies the Client in writing that work has started.

5.6. Packages are not renewed automatically and no automatic payment is taken when they end. ETITAX informs the Client of the renewal terms before the term ends; renewal takes place through a new order or with the Client’s written approval.

5.7. The transaction limits in the packages apply per package year. ETITAX informs the Client when the limit is approaching; transactions above the limit require the purchase of an extra bookkeeping volume service.

6. Placing an order and formation of the contract

6.1. Orders are placed on the Website in the following steps:

1. The service or package is selected.
2. The order summary shows the services, the prices excluding VAT, the VAT and the total amount payable.
3. The name or company name, e-mail address and the other requested details are entered.
4. The details entered and the order summary are checked before payment; incorrect details can be corrected on the same screen or by going back to the previous step.
5. The Client separately confirms having read the Pre-Contract Information Form; approves the Distance Sales Contract, the Refund and Cancellation Policy and these Terms electronically; and confirms having read and understood the Privacy Notice.
6. Payment is made on the bank’s secure payment page.

6.2. The contract is formed when the payment is approved by the bank. The order number is shown on screen after payment, and receipt of the order is confirmed by e-mail without delay.

6.3. ETITAX keeps the contract text and the versions of the approved documents for 10 years and sends them to the Client with the order confirmation. The Client may request a copy during this period.

6.4. ETITAX may decline orders that fall outside the scope of its services, that are contrary to legislation or professional rules, or for which identity verification and other legal checks cannot be completed. In that case the full amount paid is refunded.

6.5. This clause also applies, as far as appropriate, to orders placed through a payment link or on the basis of a written quotation.

7. Prices and payment

7.1. Prices are in US dollars (USD) and cover ETITAX’s professional fee.

7.2. Prices exclude VAT. No VAT is charged on services supplied to buyers outside Türkiye that qualify for the export-of-services exemption; for buyers in Türkiye 20% VAT is added to the price; the VAT applied and the total amount including VAT are shown separately in the order summary before payment.

7.3. Government fees, trade registry and chamber fees, notary, apostille, sworn translation, courier and similar public and third-party costs are not included in the prices, except where the service page states that they are included. These costs are notified to the Client in writing before work starts and are paid separately at cost. The company’s taxes, social security contributions and other public debts are borne by the Client.

7.4. Card payments are taken through the virtual POS infrastructure (Nestpay) of Türkiye İş Bankası A.Ş. with 3D Secure authentication. Card details are entered only on the bank’s payment page; ETITAX does not see or store the card number, expiry date or security code.

7.5. Card payments are charged in US dollars (USD). Any currency conversion, foreign transaction fee or similar charge that the card-issuing bank may apply is subject to that bank’s terms.

7.6. 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 ETITAX in writing. The payment period for services with a monthly fee is stated in the order summary or in the written quotation.

7.7. For Clients 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 ETITAX.

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

7.9. ETITAX may change its prices with effect for the future. A change does not affect orders already placed or packages whose term is still running.

8. Client’s obligations

8.1. The Client must provide the information and documents needed for the proper performance of the service accurately, completely and on time, and must supply the originals or certified copies of documents as requested.

8.2. To meet statutory deadlines, documents must be delivered by the date notified by ETITAX. ETITAX cannot be held responsible for delays, penalties and interest that arise from documents being delivered late, incomplete or incorrect.

8.3. The Client must provide the information and documents on identity, beneficial ownership and the purpose of the business relationship that are required under Law No. 5549 on the Prevention of Laundering Proceeds of Crime and the related legislation. If this information and these documents are not provided, ETITAX may decline to start the service or may terminate the contract.

8.4. The Client notifies ETITAX without delay of any change in its shareholding structure, managers, address, field of activity, employees and bank accounts.

8.5. Paying taxes, social security contributions and other public debts on time is the Client’s obligation. ETITAX notifies the Client of the amounts assessed and the payment deadlines.

8.6. Where documents that the Client sends to ETITAX contain personal data of other persons, such as its shareholders, managers or employees, the Client is responsible for informing those persons in accordance with the legislation.

9. ETITAX’s obligations

9.1. ETITAX performs the services with professional care and in accordance with the legislation.

9.2. ETITAX keeps professional secrecy and does not disclose information about the Client to third parties, except in response to requests from authorities empowered by law and for transfers that the service requires.

9.3. ETITAX keeps the Client informed of the status of the work, keeps the Client’s documents with care and, when the contract ends, hands them over, to the extent the legislation permits, to the Client or to the person the Client designates.

10. Liability

10.1. ETITAX bears the liability arising from the legislation in performing the services.

10.2. ETITAX cannot be held responsible for consequences arising from the Client providing information and documents late, incomplete or incorrect; from the Client acting contrary to ETITAX’s written warning; from decisions, delays or system failures of public authorities, banks, notaries and other third parties; or from force majeure.

10.3. ETITAX is not responsible for the consequences of decisions taken on the basis of the general information on the Website without consulting ETITAX.

11. Personal data and messages

11.1. Personal data are processed in accordance with Law No. 6698 on the Protection of Personal Data and as described in the Privacy Notice.

11.2. ETITAX does not send commercial electronic messages without the Client’s consent. Information, reminders and correspondence relating to the service the Client receives are not commercial electronic messages for this purpose.

12. Communication and notices

12.1. Correspondence between the parties may take place by e-mail, WeChat, WhatsApp or telephone. Instructions, approvals, cancellation and refund requests and notices of termination of the contract are given through a written channel such as e-mail or a WeChat or WhatsApp message.

12.2. The Client is responsible for keeping the contact details it has provided up to date and notifies any change without delay.

13. Term and termination

13.1. The contract ends: for one-off services, when the service is completed; for annual packages, at the end of the 12-month term; for services with a monthly fee, on the date stated in the termination notice.

13.2. The Client may terminate the contract at any time by written notice. Amounts paid are refunded in accordance with the Refund and Cancellation Policy.

13.3. ETITAX may terminate the contract by written notice if the Client fails to provide the necessary information and documents despite a written warning, if the fee is not paid, if the information and documents referred to in clause 8.3 are not provided, if the service is sought for a purpose contrary to legislation or professional rules, or if there is another just cause. In that case the refund is calculated in accordance with the Refund and Cancellation Policy.

13.4. When the contract ends, ETITAX makes the notifications required by the legislation and hands over the documents it holds to the Client or to the new professional accountant the Client designates. ETITAX is not responsible for returns and notifications for periods after the termination date.

13.5. When the Professional package ends, the virtual office address service included in the package also ends. Moving the company’s registered office to a new address and registering the move are the Client’s responsibility.

14. Force majeure

14.1. 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.

14.2. 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.

15. Changes

15.1. ETITAX may update these Terms. The current text is published on the Website with the date of the last update. Changes apply to orders placed after the publication date; earlier orders are governed by the text approved on the order date.

16. Governing law and competent authorities

16.1. These Terms and the services are governed by Turkish law.

16.2. The courts and enforcement offices of Erzurum have jurisdiction over disputes with Clients who are not consumers. The provisions on mediation that is mandatory by law are reserved.

16.3. Consumers may apply to consumer arbitration committees or consumer courts under Law No. 6502; details are given in the Pre-Contract Information Form.

17. Language and entry into force

17.1. These Terms are drawn up in Turkish. The English and Chinese translations are for information; in case of conflict, the Turkish text prevails.

17.2. These Terms enter into force on the date they are published on the Website.