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If assessed in terms of a revenue item:
Money Security Commodity

Miners Commercial income Commercial income Commercial income
"Cloud Mining" sites Security income Security income Security income
Crypto currency exchanges Commercial income Commercial income Commercial income
Purchasers and sellers (cont.) - Value appreciation income Commercial income
Purchasers and sellers (once.) - Value appreciation income Accidental commercial income

If considered with regard to VAT:
Money Security Commodity
Miners Available Available Available

"Cloud Mining" sites None None None
Crypto currency exchanges Available Available Available
Purchasers and sellers (cont.) None None Available
Purchasers and sellers (once) None None None

Explanations in this article reflect the writer's personal view on the matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any responsibility
in respect of the information and explanations in the article. Please be advised to first receive professional assistance from the related experts before
initiating an application regarding a specific matter, since the legislation is changed frequently and is open to different interpretations.
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