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Consignment Sales Contract

ARTICLE 1 – PARTIES

A - ) CONSIGNOR

NAME – SURNAME           

TITLE                             

ADDRESS                    

TAX ADMINISTRATION     

TAX NUMBER                 

PHONE                             

B - ) CONSIGNEE

NAME – SURNAME          

TITLE                            

ADDRESS                      

TAX ADMINISTRATION    

TAX NUMBER                 

PHONE                        

The parties above with their names, surnames, titles, addresses and phones above will be referred to as the CONSIGNOR and the CONSIGNEE. 

ARTICLE 2  -  CONSIGNMENT TERMS

A - ) The goods subject to sales will be delivered to the CONSIGNEE by the CONSIGNOR with the waybill. In accordance with Article 230/5 of the 

Tax Procedure Law No. 213, the phrase “ Delivered as consignment” will be written on the relevant delivery note. A copy of the way I’ll signed by the CONSIGNEE will be delivered to the CONSIGNOR.

B - ) The meaning of consignment is to give or send the goods to the person in the position of a buyer candidate without transfer of ownership. In case the goods are sold by the CONSIGNEE, the situation will be promptly notified to the CONSIGNOR who is the owner of the goods, so that the CONSIGNMENT of the original seller who sent the goods will issue the invoice to the buyer within 10 days at the latest in accordance with Article 231/5 of the Tax Procedure Law No. 213.  In this invoice, the number of the mentioned waybill and the date of sale of the goods by the CONSIGNED RECEIVER will be stated.  Within 10 days, at the latest, after the goods are invoiced to the buyer by the CONSIGNAL GIVEN, the CONSIGNED RECEIVER shall issue the "Consignment Sales Premium" invoice to the CONSIDERER and collect the % income.

C – ) The legal nature and characteristics of the transactions made by the CONSIGNEE;  It is within the scope of Article 416-430 of the Code of Obligations No. 818.  In order for Article 10/d of the Value Added Tax Law No. 3065 to be applied, the relationship between the parties must comply with the mentioned articles of the Code of Obligations No. 818.  Otherwise, VAT may be deemed to have arisen as of the date the goods are sent to the person who appears to be a broker but is not actually a broker but is a buyer.

D – ) In case of dispute …….  Courts and Enforcement Offices are authorized.

This Consignment Sales Contract consists of the above items and was drawn up on …/…/… among the undersigned.

CONSIGNED BY CONSIGNING AREA

 

(Name Surname)                                            (Name Surname)

(Stamp)                                                         (Stamp) 

(Signature)                                                    (Signature)