Article 1- (1) The purpose of this Communiqué is to determine the procedures and principles for the deferral and installment of tax debts of debtors who will apply within a certain period, by receiving interest at a rate lower than the current deferral interest rate, within the scope of the deferral and installment mechanism regulated in Article 48 of the Law No. 6183 on the Collection of Public Receivables dated 21/7/1953.
Article 2- (1) This Communiqué has been prepared based on Article 48 of the Law No. 6183 on the Collection of Public Receivables dated 21/7/1953.
Article 3- (1) The scope of this Communiqué includes all public receivables that have not been paid until the publication date of this Communiqué, which are followed and collected by tax offices affiliated with the Ministry of Treasury and Finance, as of 5/6/2026 (inclusive).
(2) Special consumption tax and temporary tax to be offset against the income or corporate tax for the year 2026, as well as tax penalties, late fees, and stamp taxes related to the declarations of these taxes are excluded from the scope of this Communiqué.
Article 4- (1) In order for debtors to benefit from the deferral and installment conditions specified in this Communiqué, they must apply with the petitions in the annex of this Communiqué (ANNEX:1, 2) by 31/8/2026 (inclusive).
(2) Debtors wishing to benefit from the provisions of this Communiqué can make their applications electronically through the website of the Revenue Administration (www.gib.gov.tr), the digital tax office (dijital.gib.gov.tr), or e-Government (www.turkiye.gov.tr), or they can apply directly to the tax office they owe or in writing through other tax offices by mail.
(3) The application date will be the date when the application is made electronically, if the applications are made electronically, the date when the applications are sent by registered mail or APS, and the date when the applications are recorded in the tax office records if sent by ordinary mail.
(4) In case of debts to multiple tax offices, separate applications must be made to each tax office.
(5) It is mandatory for debtors to request deferral for all their debts to the tax office.
Article 5- (1) The debts deferred under this Communiqué will be paid in equal monthly installments starting from September 2026.
The number of installments related to the deferred debts will be determined considering the very difficult situation, the type of receivable, and the legal status of the debtor.
a) Number of installments according to very difficult situation The number of installments for debtors' very difficult situations has been determined as follows within the framework of the regulations made in Collection General Communiqué Series: A No: 1 and Collection Internal Circular No: 2014/1:
i) The debts of taxpayers who have an active tax liability record as of the publication date of this Communiqué and keep books according to the balance sheet or business account principles will be paid as follows based on their liquidity ratios; - If the liquidity ratio is 0.50 or greater, in 36 equal installments, - If the liquidity ratio is less than 0.50 and greater than 0.30, in 48 equal installments, - If the liquidity ratio is 0.30 or less, in 72 equal installments.
ii) Debtors not covered by clause (i) will pay their debts in 48 equal installments.
b) Number of installments according to the type of receivable Debtors' debts arising from the bank and insurance transactions tax and value-added tax, as well as the tax penalties, late fees, and stamp taxes related to their declarations will be paid in 12 equal installments.
Example 1) (A) Food Industry and Trade Inc., which has an active tax liability, applied to its tax office to request the deferral and installment of its total debt of 648,000.00 TL, consisting of 468,000.00 TL from income (withholding) tax, stamp tax, and late fees, and 180,000.00 TL from value-added tax and late fees.
The taxpayer's liquidity ratio is below 0.30.
In this case, the taxpayer's debts from value-added tax and late fees will be paid in 12 equal installments, while the debts from income (withholding) tax, stamp tax, and late fees will be paid in 72 equal installments.
c) Number of installments according to the legal status of debtors All debts of special administrations, municipalities, and investment monitoring and coordination directorates, as well as public legal entities affiliated with them and legal entities that directly or indirectly own more than half of their capital, will be paid in 72 equal installments.
Those responsible for these debts will also be able to benefit from the payment facilities provided to the main public debtor for these debts.
Example 2) (B) Personnel Inc., whose entire capital belongs to the municipality, applied to its tax office to request the deferral and installment of its total debt of 560,000.00 TL, consisting of 380,000.00 TL from income (withholding) tax, stamp tax, and late fees, and 180,000.00 TL from value-added tax and late fees.
Accordingly, considering that the debts of companies that municipalities own more than half of their capital will be paid in 72 equal installments regardless of the type of debt, the total debt of (B) Personnel Inc. of 560,000.00 TL will be paid in 72 equal installments.
Deferral interest rate Article 6- (1) An annual deferral interest rate of 29% will be applied to the debts deferred under this Communiqué.
(2) The deferral interest will be calculated in accordance with the explanations made in the section titled “I. Deferral” of the first part, fourth chapter of Collection General Communiqué Series: A No: 1.
Determination of debt and installment amounts Article 7- (1) The principal amounts of the debts of the applicants under this Communiqué will be determined by calculating the late fees according to the provisions of Law No. 6183 for the period from the due dates to the date of the deferral request (excluding this date).
However, if a different ancillary receivable other than late fees is to be applied based on special laws, this ancillary receivable will be calculated within the scope of the relevant legislation until the date of the deferral request (excluding this date).
(2) The total debt amount will be divided by the number of installments, and the fractions of the lira in the installment will be added to the first installment amount.
The deferral interest to be applied to the found installment amounts will be calculated and shown as of the last day of the month in the prepared payment plans.
Since it is also possible to pay before the last day of the installment payment periods, the deferral interests should be calculated considering the payment dates.
Collateral application Article 8- (1) In deferrals to be made according to Article 48 of Law No. 6183; - No collateral will be taken for public receivables below (including) 10 million TL, - For public receivables above 10 million TL, collateral will be taken at half the value of the amount exceeding this amount.
(2) Since the collateral application determined according to Article 48 of Law No. 6183 is also valid for deferrals to be made under this Communiqué, the explanations made in Collection General Communiqué Series: A No: 1 will be taken into account in the evaluation of both the transactions regarding the collateral application and the requests for the removal of seizures.
Deferral authority and payment plan Article 9- (1) The deferral applications to be made under this Communiqué will be evaluated by the tax office directors regardless of the amount of debt and will be concluded according to the explanations made in this Communiqué.
However, for public receivables not exceeding 10 million TL, the transactions for deferral requests can be made directly through the information processing systems of the Revenue Administration.
(2) A payment plan showing the amounts of installments to be paid, the amounts of deferral interest, and the due dates of the installments will be provided to the debtors for the deferred debts.
Debtors can obtain the payment plans from the tax offices they are affiliated with, as well as in person from any tax office they will apply to, against a signature, or they can also obtain them through the website of the Revenue Administration or the digital tax office, provided that the necessary conditions are met.
Public receivables that are deferred as of the publication date of this Communiqué Article 10- (1) For public receivables that have been deferred and are being paid in accordance with the deferral conditions as of the publication date of this Communiqué, the installment amounts that need to be paid after the publication date of this Communiqué will be subject to an annual deferral interest rate of 29% for the periods from the application dates of the deferral requests until the publication date of this Communiqué, without requiring any application conditions.
(2) If taxpayers who are paying public receivables that have been deferred and are being paid in accordance with the deferral conditions wish to benefit from the deferral periods determined by this Communiqué, they must apply by 31/8/2026 to request the deferral of the remaining installment amounts within the scope of this Communiqué.
In this case, the deferral provisions will be valid for the installment amounts that the debtors have previously paid in accordance with the deferral conditions, and a payment plan suitable for the number of installments determined within the scope of this Communiqué will be provided for the debts concerning the remaining installment amounts starting from September 2026.
However, in such deferrals, the period for the installments to be provided for the remaining debts will not exceed the maximum period specified in Article 48 of Law No. 6183 from the date of the first application in any case.
The deferral interest rates applicable to the debts of those who apply within this scope will be the rates valid from the date of the first application until the publication date of this Communiqué, and an annual deferral interest rate of 29% will be applied from the publication date of this Communiqué.
Deferral requests that are in the evaluation stage as of the publication date of this Communiqué Article 11- (1) Debtors who have applied for deferral according to Article 48 of Law No. 6183 but whose requests are in the evaluation stage as of the publication date of this Communiqué must apply by 31/8/2026 if they wish to benefit from the provisions of this Communiqué.
In this context, the deferral interest rates applicable to the debts of those who apply will be the rates valid from the date of the first application until the publication date of this Communiqué, and an annual deferral interest rate of 29% will be applied from the publication date of this Communiqué.
The deferral requests evaluated by the authorized authorities for deferral as of the publication date of this Communiqué will be urgently sent to the relevant tax offices, and the tax offices will contact the debtors to see if they will request to benefit from this Communiqué.
(2) If the debtors whose deferral requests are in the evaluation stage as of the publication date of this Communiqué do not wish to benefit from the provisions of this Communiqué, their requests will be evaluated by the authorized authorities for deferral in accordance with the explanations made in Collection General Communiqué Series: A No: 1.
If deferral and installment are deemed appropriate by the relevant authorities, an annual deferral interest rate of 39% will be applied from the date of the deferral application.
Non-payment of deferral installments on time and violation of deferral Article 12- (1) If the installments related to the debts deferred under this Communiqué (including deferral interest) are not paid on time or are underpaid, the deferral will be considered violated.
However, the non-payment or underpayment of a maximum of two installments in a calendar year will not be considered a violation.
Provided that each unpaid or underpaid installment is paid within the following installment payment period, along with the deferral interest to be calculated considering the payment date.
If the unpaid or underpaid installment is the last installment, it must be paid by the end of the month following the last installment payment period, along with the deferral interest to be calculated considering the payment date.
If the unpaid or underpaid installments are not paid in the manner specified above, the deferral will be violated, and the public receivables subject to deferral will be followed and collected.
(2) If the unpaid or underpaid installments are paid in the manner specified in the first paragraph, there is no need for the tax offices to take any action for the deferral to be considered valid.
Other matters Article 13- (1) Heirs, guarantors, company partners, and legal representatives who are held responsible for the payment of public debts under the responsibility regulations in the Tax Procedure Law No. 213 dated 4/1/1961 and Law No. 6183, as well as other laws, can also benefit from the amounts they are responsible for under the regulations introduced by this Communiqué.
Since the partners of ordinary and collective companies are jointly liable for all company debts, these partners can also benefit from this Communiqué for the debts they are responsible for.
In order to benefit from this paragraph, a written application must be made to the relevant tax office.
(2) Since there are regulations in the special laws regarding how the unpaid installments of the restructured debts that have been structured under special laws and have not been violated as of the publication date of this Communiqué can be paid, it is not possible to defer these unpaid restructuring installments under this Communiqué.
(3) In order for the debts that are installment under this Communiqué not to appear in the document showing the debt status, at least 10% of the deferred debt amount must be paid.
Accordingly, regarding the deferred debt amount (excluding deferral interest); - If at least 10% has been paid, there will be no mention of the deferred debt amount in the document, - If no payment has been made corresponding to 10%, the entire deferred debt amount will be mentioned in the document, - If less than 10% has been paid, the difference between the deferred debt amount and the amount paid will be mentioned in the document.
(4) Taxpayers of motor vehicle tax must apply based on the total debt amount to be calculated for each vehicle in order to benefit from the regulations introduced by this Communiqué.
Motor vehicle tax, late fees related to motor vehicle tax, late interest, and tax penalties, traffic administrative fines given under the Highway Traffic Law No. 2918 dated 13/10/1983, and the transition fee and administrative fines to be collected under the repealed Law No. 5539 dated 11/2/1950 and Law No. 6001 dated 25/6/2010 will be deferred, and a technical inspection permit or airworthiness certificate will be issued for the motor vehicle, provided that the deferral is not violated.
However, in order for the sales and transfers of motor vehicles to be carried out, all of these deferred debts must be paid.
(5) In applications for the deferral of debts under this Communiqué, a smaller number of installments may be requested, provided that the number of installments specified in Article 5 of this Communiqué is not exceeded.
(6) Applications that are not made on time to benefit from this Communiqué and deferral applications for receivables due after 5/6/2026 will be evaluated in accordance with the principles set forth in Collection General Communiqué Series: A No: 1.
Enforcement Article 14- (1) This Communiqué shall enter into force on the date of publication.
Execution Article 15- (1) The Minister of Treasury and Finance shall execute the provisions of this Communiqué.
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