Export VAT refund system and an application

Export and import, which is the total of movements of Goods and Service between independent countrıes aims to develop the economies of the countries. At teh top of that economical development there comes earning income to national treasury, economic improvement and its protection and the protection of the country industry from external competition. Nowadays export, especially in developed and developing countries , supports the supply of economicial competition, the capability of continuing of balance in external trade and meeting the need of foreing curreacy. Most of the ountries give importance to external trade and provides various support and encouragement. To make their economies more competitive and to increase the capacity of export , countries encourage export sector and exception of some taxes directly or indirectly.Returning of the taken supplementary taxes arisedby the processes of international working companies is an important factor in encouraging of the exporter companics. In this thesis, in the frame of the law with number 3065 broadcasted in 26.04.2014, with examining the extension of the return system of supplementary taxes, the general foundation and the process of praticing, the working of the supplementary takes return system is tried to explain by an example of report application of return supplementary taxes. Key Words: Export, Value Added Tax, Value Added Tax exemption, VAT refund System.