The General Collection Communiqué (Series B, No. 20), published in the Official Gazette dated 11 June 2026, introduces a new framework governing the deferral and instalment payment of public receivables administered by tax offices operating under the Ministry of Treasury and Finance.
The Communiqué provides taxpayers experiencing liquidity constraints with the opportunity to restructure certain outstanding tax liabilities under more favourable financing conditions, including reduced deferral interest rates and extended repayment periods.
Accordingly, eligible taxpayers may benefit from long-term repayment schedules at preferential interest rates compared to the standard deferral regime.
Scope of the Regulation
The Communiqué applies to public receivables administered by tax offices under the Ministry of Treasury and Finance that became due but remained unpaid as of 5 June 2026.
The following liabilities are expressly excluded from the scope of the Regulation:
· Special Consumption Tax (SCT) liabilities;
· Provisional tax payments to be credited against 2026 corporate income tax or personal income tax liabilities; and
· Certain tax penalties and ancillary public receivables associated with such liabilities.
Application Procedure
Taxpayers wishing to benefit from the restructuring mechanism must submit their applications no later than 31 August 2026.
Applications may be filed:
· in writing before the relevant tax office;
· electronically through the Turkish Revenue Administration's website;
· via the Digital Tax Office; or
· through the e-Government (e-Devlet) platform.
The Communiqué further provides that taxpayers are generally required to apply in respect of all outstanding liabilities administered by the relevant tax office. Taxpayers having liabilities before multiple tax offices must submit separate applications to each competent tax office.
Instalment Period of up to 72 Months
One of the most significant aspects of the Communiqué is the introduction of substantially extended repayment periods for eligible taxpayers.
The number of instalments will be determined by taking into account, among other factors:
· the taxpayer's financial condition;
· liquidity ratio;
· the nature of the relevant public receivable; and
· the legal status of the debtor.
Taxpayers with relatively weak liquidity positions may benefit from repayment periods of up to 72 months, while certain other taxpayer groups may qualify for repayment periods of up to 48 months.
Municipalities, special provincial administrations and their affiliated entities may likewise benefit from repayment periods of up to 72 months.
By contrast, liabilities arising from Value Added Tax (VAT) and the Banking and Insurance Transactions Tax (BITT) remain subject to shorter repayment schedules, with a maximum of 12 instalments.
Deferral Interest and Security Requirements
Public receivables restructured under the Communiqué will be subject to an annual 29% deferral interest rate, representing more favourable financing conditions compared to the ordinary deferral regime.
With respect to security requirements:
· no security will be required for public receivables up to TRY 10 million; and
· where outstanding liabilities exceed TRY 10 million, security must be provided only for 50% of the amount exceeding this threshold.
These amendments significantly reduce the collateral burden imposed on taxpayers seeking to benefit from the restructuring mechanism.
Existing Deferred Tax Liabilities
The Communiqué applies not only to new applications but also to tax liabilities that have already been deferred and continue to be repaid in accordance with an existing payment schedule.
Accordingly, taxpayers meeting the applicable conditions may request that their existing payment plans be restructured under the new framework and benefit from the more favourable repayment conditions introduced by the Communiqué.
Conclusion
The General Collection Communiqué (Series B, No. 20) introduces significant amendments to the existing framework governing the deferral and instalment payment of public receivables.
The combination of extended repayment periods, a reduced deferral interest rate, relaxed collateral requirements and multiple electronic application channels is expected to provide taxpayers with greater flexibility in managing their cash flow and outstanding tax liabilities.
Taxpayers intending to benefit from the new regime should carefully assess the applicable eligibility criteria, application deadlines, repayment conditions and excluded receivables before submitting their applications.