Turkey has amended and clarified the requirements for collecting
public receivables. Changes particularly apply to obtaining
documents to show an overdue debt, calculating the limitation
period, as well as deleting records. Further explanatory
information is also provided for existing requirements.
The Ministry of Finance-Revenue Administration published the
General Communiqué regarding Collection of public
receivables in Official Gazette number 29686 on 16 April 2016.
Key changes introduced by the amendments include:
A simplified process is introduced for debtors to obtain
documents showing an overdue debt. The document can now be obtained
from any tax office, rather than only from the debtor's
registered tax office.
A five year limitation period applies for public receivables.
The period will now be calculated starting from the first day of
the calendar year after the date the debt matures. If the
limitation period is interrupted, the period starts on the first
day of calendar year after the interruption occurred.
Extra explanatory information is provided about limitation
Public receivables, where these are blocked by the debtor being
abroad, executing fraudulent bankruptcy, or estate
Collecting punitive fines. The limitation period starts after
finalization of the judgement which imposed the fine.
Collecting public receivables from bankrupt debtors which have
obtained a certificate of insolvency.
Deleting records of public receivables now requires permission
from a competent authority, which depends according to the type of
Please see this link text of the Amendment
Communiqué (only available in Turkish).
Information first published in the
MA | Gazette, a fortnightly legal update newsletter produced by
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