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 periods for:
  • Public receivables, where these are blocked by the debtor being abroad, executing fraudulent bankruptcy, or estate liquidation.
  • 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 receivable.

Please see this link text of the Amendment Communiqué (only available in Turkish).