Aslıhan KAVRAN

Manager, VAT Refund

Aslıhan Kavran is a tax professional with more than 15 years of experience in tax law and tax practices. Throughout her career, she has worked in various areas of tax legislation and has particularly specialized in Value Added Tax (VAT) refund legislation and practices.

Throughout her professional career, she has taken an active role in the implementation and interpretation of tax legislation and in the management of processes between clients and the Tax Administration.

She completed her undergraduate education at Istanbul University, Department of Political Science and International Relations. She obtained her master’s degree in economic theory with a thesis focused on the policies of the Central Bank of the Republic of Türkiye. She has combined her academic background with long-standing practical experience to build strong professional expertise in the field of taxation.

While she has experience in various areas of tax legislation, her main field of expertise is VAT, particularly VAT refund legislation. She has extensive experience in all processes related to the calculation and finalization of VAT refund claims, especially for transactions subject to reduced VAT rates in the construction, textile and food sectors, as well as exports, export-registered sales and withholding-tax transactions.

She has been working at Nazalı for the last seven years and currently serves as VAT Refund Services Manager. In this role, together with her team, she provides guidance to clients—many of whom are well-known and leading brands in their respective sectors—in full compliance with VAT legislation, and is responsible for the planning and management of VAT refund processes, the calculation of refund amounts, the preparation of refund files, and the control and follow-up of all related procedures.

Her evaluations on tax practices, with a particular focus on VAT refund processes, have been published on the Nazalı Gündem platform.

ARTICLES
(Published on Nazalı Gündem)

  • The Treatment of Exchange Difference Invoices in VAT Refund Claims for Transactions Subject to Reduced VAT Rates
  • VAT Refund Practice Based on Preliminary Review Reports
  • VAT Refunds for Deliveries Subject to Reduced VAT Rates Made to Non-Residents in Türkiye
  • Key Considerations in Declaring VAT Refunds for Deliveries Subject to Reduced VAT Rates in 2019
  • Cash Refund of the Remaining Amount of Provisional Tax Paid through VAT Refund Offsetting after Offset against Corporate or Income Tax
  • Counter-Audit Reports in VAT Refund Procedures and Specific Issues in Counter-Audits
  • Use of Cash Register Receipts in VAT Deductions and in VAT Refund Lists
  • Reduction of the VAT Rate on Basic Food Products to 1% and Its Impact on Reduced-Rate VAT Refund Claims
  • Deferred–Cancelled VAT and Refundable VAT in Export-Registered Deliveries of Excise-Duty Goods
  • Import Exemption for Returned Exported Goods and Its Impact on VAT Refund Claims
  • Calculation of VAT Refund Amounts for Deliveries Made by Taxpayers Holding an Inward Processing Certificate
  • Settlement of Export-Registered VAT Refund Claims through Input VAT Deduction