Regulation on Deferral and Installment Payment of Public Receivables Collected by Tax Offices Introduced Through General Collection Communiqué (Series B No. 20)
19 June 2026
The General Collection Communiqué (Series B No. 20) (the “Communiqué”), published in the Official Gazette No. 33282 dated 16 June 2026, sets forth the procedures and principles regarding the deferral and installment payment of certain public receivables collected by tax offices under Article 48 of the Law on the Procedure for Collection of Public Receivables No. 6183 (“Law No. 6183”).
Under the Communiqué, taxpayers meeting the specified conditions may benefit from the deferral and installment payment of their outstanding tax liabilities subject to an annual deferral interest rate of 29%, with repayment periods extending up to 72 months under certain circumstances.
Under the Communiqué, taxpayers meeting the specified conditions may benefit from the deferral and installment payment of their outstanding tax liabilities subject to an annual deferral interest rate of 29%, with repayment periods extending up to 72 months under certain circumstances.
KEY HIGHLIGHTS
Subject | Regulation |
Eligible receivables | Public receivables that became due on or before 5 June 2026 and remained unpaid as of 16 June 2026 |
Application deadline | 31 August 2026 |
Maximum installment period | 72 months |
VAT and BITT liabilities | Maximum 12 months |
Annual deferral interest rate | 29% |
Threshold for security requirement exemption | TRY 10 million |
First installment payment | September 2026 |
- Purpose and Legal BasisThe purpose of the Communiqué is to determine the procedures and principles regarding the payment of tax debts in installments through the application of a deferral interest rate lower than the current deferral interest rate (currently 39% under the general regime), upon applications to be made by debtors within a specified period under the deferral mechanism regulated under Article 48 of Law No. 6183.
The Communiqué has been issued pursuant to Article 48 of Law No. 6183. - Scope of Eligible ReceivablesPursuant to Article 3 of the Communiqué, all public receivables that:
- are administered and collected by tax offices under the Ministry of Treasury and Finance,
- became due on or before 5 June 2026 (inclusive), and
- remained unpaid as of the publication date of the Communiqué,
- Receivables Excluded from the ScopeThe following receivables are explicitly excluded from the scope of the Communiqué:
- Special Consumption Tax (“SCT”)
- Advance tax installments creditable against 2026 income tax or corporate income tax
- Tax loss penalties related thereto
- Default interest
- Late payment surcharges
- Stamp taxes relating to the relevant tax returns, and
- Late payment surcharges related to such stamp taxes
- Application Deadline and ProcedureTaxpayers wishing to benefit from the provisions of the Communiqué must submit an application using the relevant application forms annexed to the Communiqué by 31 August 2026 (inclusive).
Applications may be submitted through:- The Revenue Administration’s website
- The Digital Tax Office
- The e-Government Portal
- The relevant tax office
- Postal services, or
- Other tax offices
Determination of the Application Date
Debts Owed to Multiple Tax Offices
Where a taxpayer has outstanding liabilities owed to more than one tax office, a separate application must be submitted to each tax office.
Requirement to Include All Outstanding Debts
In order to benefit from the Communiqué, taxpayers are required to request deferral for all debts owed to the relevant tax office.
Method of Application | Application Date |
Electronic application | Date of submission through the electronic system |
Registered mail / Express Postal Service (APS) | Date of dispatch |
Ordinary mail | Date of receipt by the tax office |
Debts Owed to Multiple Tax Offices
Where a taxpayer has outstanding liabilities owed to more than one tax office, a separate application must be submitted to each tax office.
Requirement to Include All Outstanding Debts
In order to benefit from the Communiqué, taxpayers are required to request deferral for all debts owed to the relevant tax office.
- Deferral Period and Installment TermsDeferred liabilities will be payable in equal monthly installments, with the first installment due in September 2026. The number of installments will be determined based on:
- The debtor’s severe financial hardship status,
- The nature of the receivable, and
- The legal status of the debtor
Installment Period Based on Severe Financial Hardship
For active taxpayers maintaining books on a balance sheet basis or operating account basis, the maximum installment period will be determined according to the liquidity ratio as follows:
For debtors not falling within this category, liabilities may be paid in 48 equal installments.
Installment Period Based on the Type of Receivable
A special rule applies to:
Example Included in the Communiqué
The Communiqué provides an example involving a taxpayer with a liquidity ratio below 0.30 and outstanding liabilities consisting of:
TRY 468,000 arising from withholding tax, stamp tax and related late payment surcharges; and
TRY 180,000 arising from VAT and related late payment surcharges.
In this case, VAT-related liabilities may be paid in 12 equal installments, whereas the remaining liabilities may be paid in 72 equal installments.
Installment Period Based on the Legal Status of the Debtor
The following entities may pay all liabilities covered by the Communiqué in 72 equal installments, regardless of the nature of the receivable:
Persons liable for such debts may also benefit from the same payment terms.
Example Included in the Communiqué
The Communiqué provides an example involving a company wholly owned by a municipality. The company's total outstanding liabilities amounting to TRY 560,000, including VAT, withholding tax, stamp tax and related late payment surcharges, may be paid in 72 equal installments.
For active taxpayers maintaining books on a balance sheet basis or operating account basis, the maximum installment period will be determined according to the liquidity ratio as follows:
Liquidity Ratio | Maximum Number of Installments |
0.50 and above | 36 |
Above 0.30 but below 0.50 | 48 |
0.30 and below | 72 |
For debtors not falling within this category, liabilities may be paid in 48 equal installments.
Installment Period Based on the Type of Receivable
A special rule applies to:
- Value Added Tax (“VAT”)
- Banking and Insurance Transactions Tax (“BITT”)
- Tax loss penalties related thereto
- Default interest
- Late payment surcharges
- Stamp taxes relating to the relevant returns, and
- Related late payment surcharges
Example Included in the Communiqué
The Communiqué provides an example involving a taxpayer with a liquidity ratio below 0.30 and outstanding liabilities consisting of:
TRY 468,000 arising from withholding tax, stamp tax and related late payment surcharges; and
TRY 180,000 arising from VAT and related late payment surcharges.
In this case, VAT-related liabilities may be paid in 12 equal installments, whereas the remaining liabilities may be paid in 72 equal installments.
Installment Period Based on the Legal Status of the Debtor
The following entities may pay all liabilities covered by the Communiqué in 72 equal installments, regardless of the nature of the receivable:
- Special provincial administrations
- Municipalities
- Investment Monitoring and Coordination Directorates
- Public legal entities affiliated with the foregoing, and
- Entities more than 50% owned directly or indirectly by such institutions
Persons liable for such debts may also benefit from the same payment terms.
Example Included in the Communiqué
The Communiqué provides an example involving a company wholly owned by a municipality. The company's total outstanding liabilities amounting to TRY 560,000, including VAT, withholding tax, stamp tax and related late payment surcharges, may be paid in 72 equal installments.
- Deferral Interest RateLiabilities deferred under the Communiqué will be subject to an annual deferral interest rate of 29%.
The calculation of the deferral interest will be made in accordance with the principles set forth in General Collection Communiqué Series A No. 1.
- Determination of Debt and Installment AmountsFor liabilities subject to late payment surcharge, the principal amount of the debt will be increased by the late payment surcharge calculated from the due date until the date of the deferral application.
Where special legislation requires the application of a different ancillary charge instead of a late payment surcharge, such charge will be calculated in accordance with the relevant legislation.
The resulting total debt amount will be divided by the number of installments. Any fractional amounts will be added to the first installment. Deferral interest will be separately indicated in the payment schedule.
- Collateral RequirementThe collateral provisions applicable under Article 48 of Law No. 6183 will also apply to deferrals granted under the Communiqué.
Amount of Public Receivable
Collateral Requirement
Up to TRY 10 million (inclusive)
No security required
Exceeding TRY 10 million
Security equal to 50% of the excess amount
- Authority and Payment ScheduleApplications submitted under the Communiqué will be evaluated and finalized by the directors of the relevant tax offices, regardless of the amount of debt.
For public receivables not exceeding TRY 10 million, the relevant procedures may be carried out directly through the Revenue Administration’s information systems.
A payment schedule indicating installment amounts, deferral interest and due dates will be issued to taxpayers whose applications are approved.
- Receivables Already Subject to Deferral as of the Publication DateFor receivables already under a valid deferral and installment arrangement as of the publication date of the Communiqué, the applicable historical deferral interest rates will continue to apply until the publication date, whereas an annual deferral interest rate of 29% will apply thereafter.
Taxpayers wishing to benefit from the installment periods introduced by the Communiqué must submit an application by 31 August 2026.
- Pending Deferral ApplicationsTaxpayers whose deferral applications were pending review as of the publication date of the Communiqué may also benefit from its provisions, provided that they submit an application by 31 August 2026.
If the Communiqué is not elected, such applications will be evaluated under the general rules and, if approved, will be subject to an annual deferral interest rate of 39%.
- Breach of Deferral ConditionsFailure to pay installments or deferral interest in full and on time will generally result in a breach of the deferral arrangement.
However, failure to pay or underpayment of up to two installments within a calendar year will not constitute a breach, provided that the relevant installment is paid together with the applicable deferral interest within the payment period of the following installment.
For the final installment, payment may be made by the end of the month following its due date.
- Other Provisions
Liable Persons
Heirs, guarantors, shareholders, legal representatives and other persons held liable for public debts may also benefit from the Communiqué in respect of the amounts for which they are liable.
Previously Restructured Debts
Unpaid installments under restructuring arrangements established pursuant to special laws and not yet breached as of the publication date of the Communiqué cannot be deferred under the Communiqué.
Tax Clearance Letter
In order for deferred liabilities not to be reflected in a tax clearance letter, at least 10% of the deferred principal amount must have been paid.
Heirs, guarantors, shareholders, legal representatives and other persons held liable for public debts may also benefit from the Communiqué in respect of the amounts for which they are liable.
Previously Restructured Debts
Unpaid installments under restructuring arrangements established pursuant to special laws and not yet breached as of the publication date of the Communiqué cannot be deferred under the Communiqué.
Tax Clearance Letter
In order for deferred liabilities not to be reflected in a tax clearance letter, at least 10% of the deferred principal amount must have been paid.
Payment Status | Treatment in the Certificate |
At least 10% payment | Deferred debt will not be reflected in the tax clearance certificate. |
No payment made | Entire debt is shown |
Less than 10% payment | Remaining amount is shown |
Motor Vehicle Related Receivables
Motor vehicle tax liabilities, related ancillary charges, traffic administrative fines and certain toll-related receivables may also be deferred under the Communiqué.
Transfer of Vehicles
Deferred motor vehicle-related liabilities must be paid in full before the relevant vehicle may be sold or transferred.
Request for a Shorter Installment Period
Taxpayers may request a shorter installment period, provided that the maximum installment periods specified in the Communiqué are not exceeded.
Late Applications
Applications submitted after 31 August 2026 and applications relating to liabilities that became due after 5 June 2026 will be evaluated under the general deferral provisions.
Important Dates
Motor vehicle tax liabilities, related ancillary charges, traffic administrative fines and certain toll-related receivables may also be deferred under the Communiqué.
Transfer of Vehicles
Deferred motor vehicle-related liabilities must be paid in full before the relevant vehicle may be sold or transferred.
Request for a Shorter Installment Period
Taxpayers may request a shorter installment period, provided that the maximum installment periods specified in the Communiqué are not exceeded.
Late Applications
Applications submitted after 31 August 2026 and applications relating to liabilities that became due after 5 June 2026 will be evaluated under the general deferral provisions.
Important Dates
Date | Description |
5 June 2026 | Cut-off date for eligible receivables |
16 June 2026 | Publication date of the Communiqué |
31 August 2026 | Application deadline |
September 2026 | First installment payment period |
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