Tax Debt Restructuring and Deferral

As of November 2026, there is no restructuring law open for applications that writes off part of the interest and penalties. The application period for the low-interest deferral scheme introduced in 2026 also ended on 31.8.2026. (General Communiqué on Collection, Series B, No. 20, Art. 4) The general deferral and instalment route for tax debts remains open. (Law No. 6183, Art. 48)

Under Article 48 of Law No. 6183, the deferral period is a maximum of 72 months. This period was increased from 36 months to 72 months by Law No. 7582. The number of instalments granted in a specific request is determined according to the principles in the general communiqués on collection.

Under the Law, deferral is granted on condition that a guarantee is provided. However, if the total of the debtor’s deferred debts at the same collection office does not exceed the set amount, no guarantee is required; this amount has been set at TRY 10,000,000 by Presidential Decision No. 11414. (Law No. 6183, Art. 48)

For taxes based on a return, no tax loss penalty is imposed on a taxpayer who, on its own initiative, reports by petition a situation that has led to a tax loss, if the conditions are met. The disclosure must be made before a tip-off and before a tax inspection begins or the matter is referred to the assessment commission, the return must be filed within 15 days, and the tax must be paid within 15 days together with an amount calculated at the late payment surcharge rate. (Tax Procedure Law No. 213, Art. 371)

No. Under the text in force, the subject of pre-assessment and post-assessment settlement is the tax loss penalties relating to the assessed taxes, and irregularity and special irregularity penalties. (Tax Procedure Law No. 213, Additional Art. 1, Additional Art. 11) Penalties imposed where a tax loss is caused by the acts listed in Article 359 of the VUK, and penalties imposed on those participating in these acts, are outside the scope of settlement. The time limit for filing a lawsuit against the principal tax runs independently of the settlement request. (Tax Procedure Law No. 213, Additional Art. 1, Additional Art. 7, Additional Art. 11)

For taxes and penalties assessed additionally, ex officio or by the administration, half of the tax loss, irregularity and special irregularity penalties is waived for a taxpayer who applies to the tax office within 30 days of service of the notice and states that it will pay on the due date or, by providing a guarantee, within three months of the due date. The reduction is not available if the taxes and penalties are not paid in time or are challenged in court. This reduction does not also apply to penalties that have been settled. (Tax Procedure Law No. 213, Art. 376, Additional Art. 9)

An explanation is given within 30 days of service of the letter of invitation to explain. If the explanation is found sufficient, no inspection is carried out for the finding concerned. If it is not found sufficient, and within 30 days of service of the evaluation letter the missing returns are filed or the return is corrected and the taxes are paid together with the late payment surcharge, the tax loss penalty is imposed at a rate of 20%. (Tax Procedure Law No. 213, Art. 370)