Unofficial translation
The amount of cash refund within the year arising from the delivery of the goods included in the part (A) of the list (I) annexed to the Council of Ministers Decision No. 2007/13033, within the framework of the explanations in the section (III/B-3.1.1.) of the Communiqué, January-June of the year in which the transactions were made. It is calculated every six months for the period and as of the end of the June period. Similarly, if it is requested that the cash refund requests of 10.000 TL or more be finalized according to the tax examination report without any guarantee, the refund is made on the date the tax examination report is submitted to the records of the tax office.
Source Resmigazete
