| TAX CIRCULAR: 2026-111 | DATE: 21.09.2026 |
For debts to SGK that were restructured according to relevant restructuring laws and deferred and paid in installments under Law No. 6183, employers used to go to the relevant SGK units to obtain a no-debt letter manually. This situation caused a significant loss of time and effort. With the new regulation made by SGK, these letters can now be obtained electronically through the system without visiting a branch.
Effective as of September 17, 2026, a great convenience has been provided to employers whose past-due debts to SGK have been restructured according to special laws and deferred within the scope of Article 48 of Law No. 6183, and who fulfill their payment obligations regularly.
Accordingly, provided that the debt inquiry date and the date basis for the inquiry are the same day, an e-no debt certificate can be issued through the system by performing debt limit checks via the current e-No Debt System.
