Terms of Use

Last updated: 28.10.2026

This website is operated by SMMM Narin Şen Kaya. By visiting and using the site, you agree to the terms below. If you do not agree, please do not use the site.

Nature of the Content

All service descriptions, articles, explanations and other content on this site are provided for general information only. They do not constitute professional, tax or legal advice and are no substitute for an assessment of the circumstances of a particular person or business.

Because tax and related legislation changes frequently, we cannot guarantee that the information on the site is always current, complete or suited to your situation. We strongly recommend consulting a professional before making any decision based on information found here.

When a Professional Relationship Begins

Visiting the site, completing the contact form or sending us an e-mail does not by itself create an accountant-client relationship. A professional engagement begins only when both parties sign a service agreement setting out its scope and terms. General information shared before then should not be treated as professional advice.

Limitation of Liability

SMMM Narin Şen Kaya cannot be held liable for any direct or indirect loss arising from the use of content on this site. We do not guarantee that the site will operate without interruption or errors.

Intellectual Property

Unless stated otherwise, copyright in the text, design, logo, images and all other content on this site belongs to SMMM Narin Şen Kaya and is protected under Law No. 5846 on Intellectual and Artistic Works. Content may be quoted for personal, non-commercial purposes with attribution; otherwise it may not be copied, reproduced or published without prior written permission.

Third-Party Links

Third-party links and services on the site are the responsibility of their respective providers.

Changes and Governing Law

These terms may be updated when necessary, and the current version will always be published on this page. They are governed by the laws of the Republic of Türkiye, and the courts and enforcement offices of Bursa have jurisdiction over any disputes.

Contact

If you have any questions, please contact us at narinsenk@gmail.com.