The cash refund request will be fulfilled in accordance with the general principles for the amounts that are found to have no negative effects as a result of the control report produced as a result of the inquiry made by the VALUE system and the controls carried out by the tax office. In the control report produced as a result of the inquiry made by the VALUE system cash refund of the part corresponding to the negativities determined.

To be caused by the taxpayers including subtaxpayers from whom the purchase was made did not submit a VAT return andor did not submit a BaBs declaration due to force majeure In refund requests of taxpayers holding a CLO certificate of this amount In refund requests of taxpayers with an ITUS certificate of this B TO B Database amount In refund requests of taxpayers who do not have HS and ITUS certificates of this amount It will be fulfilled if the guarantee is given . As a result of the control report produced as a result of the inquiry made by the VATRA system and the controls carried out by the tax office the cash refund request corresponding to the negativities identified other than the reason stated above will be evaluated within the framework of general provisions. 





In the control report produced as a result of the inquiry made by the VALUE system the guarantee amounts required for the refund of the part corresponding to the negativities determined to be caused by the taxpayers including subtaxpayers not submitting VAT declaration andor BaBs declaration due to force majeure as an offset or in cash are as follows. They are shown collectively in the table below. The Part That Hits the Negativities Rate of Collateral in Return of Offset Rate of Collateral.