With the General Collection Circular (Series No: 20) published in the Official Gazette dated June 16, 2026, and numbered 33882, it has become possible to defer and installment some public receivables followed by tax offices under more favorable conditions.

???? Tax debts that have become due but remain unpaid as of June 5, 2026, and remain unpaid until June 16, 2026, the date of publication of the Circular, are included in the scope.

✅ Applications can be made until August 31, 2026.

✅ Applications can be made through;
• Revenue Administration (gib.gov.tr),
• Digital Tax Office,
• e-Government,
• or the relevant tax This can be done through the offices.

✅ A 29% annual deferral interest rate will be applied to deferred debts.

✅ The first installment will start in September 2026.

✅ For active taxpayers, the number of installments will be determined according to the liquidity ratio:
• Those with a liquidity ratio of 0.50 and above: 36 installments
• Those greater than 0.30 and less than 0.50: 48 installments
• Those below 0.30: 72 installments

???? Liquidity ratio = Current Assets / Short-Term Liabilities

✅ Debts of debtors without active taxpayer registration will be subject to 48 installments ⚠️ Value Added Tax (VAT), Bank and Insurance Transactions Tax (BSMV), and related tax evasion penalties, late payment interest, and late payment surcharges can be paid in a maximum of 12 installments. ✅ Debts of provincial special administrations, municipalities, investment monitoring and coordination directorates, and organizations in which they hold a majority stake can be paid in 72 installments. ✅ No collateral will be required for debts up to 10 million TL. ✅ For debts exceeding 10 million TL, collateral equal to half of the excess amount will be required. ???? To prevent deferred debts from appearing in the "no debt" certificate, the amount of the deferred debt (including deferred interest) must be paid in installments. (excluding) at least 10% must be paid.

❌ Special Consumption Tax (SCT),
❌ Provisional tax debts to be offset against income or corporate tax for the year 2026,
and related penalties, interest and surcharges are excluded from the scope of the Communiqué.