Taxpayer transfer (move to another advisor)

When a taxpayer moves to another SMMM/YMM office, the taxpayer transfer flow is used to move their data.

Transfer flow (3 parties)

1. Transferring advisor (current)
2. Receiving advisor (new)
3. Taxpayer (consent holder)

Steps

1. The transferring advisor initiates

1. Taxpayers → [taxpayer] → Create transfer package
2. Enter the receiving advisor's email
3. Enter the taxpayer consent email (taxpayer consent is required — KVKK § 5)
4. Create → a 3-party package is generated

2. Taxpayer consent (critical)

The taxpayer receives an email:

"Your advisor X wants to transfer your PratikYedek data to advisor Y. Do you approve?"

The taxpayer:

• ✅ Approve → within 3 days the receiving advisor can download the package
• ❌ Reject → transfer is cancelled; data stays with the previous advisor

3. The receiving advisor downloads the package

After taxpayer approval:

1. The receiving advisor gets an email notification
2. Signs in to the PratikYedek panel
3. Transfer Packages → Download
4. An encrypted tar.gz file is downloaded; opened with the taxpayer's encryption key

Important: The encryption key is with the taxpayer (zero-knowledge). The receiving advisor must obtain the key from the taxpayer. PratikYedek does not know this key.

4. Deletion on the old advisor

30 days after the transfer is complete, on the previous advisor's panel:

• The taxpayer automatically appears in read-only mode (no new backups)
• After 60 days the taxpayer is fully deleted (Ed25519 deletion certificate)
• TTK art. 82 + VUK 10-year tax records remain in a separate archive (legal retention)

Audit log

Every step of the transfer flow is logged:

• Transfer package creation time
• Taxpayer approval/rejection time + IP
• Receiving advisor download time
• 30d + 60d cooldown steps

See: DPA § 9 (retention and deletion).