| TAX CIRCULAR: 2026-92 | DATE: 03.07.2026 |
With the general letter dated 30.06.2026 and numbered 16041063 published by the General Directorate of Local Administrations, an important restructuring and deferment step has been taken regarding the collection of public receivables of local administrations.
According to the regulation, public receivables tracked by municipalities and special provincial administrations in accordance with Law No. 6183 can be restructured within the scope of deferment conditions to be determined by the mayor or the governor, depending on the relevance. In this context, it was stated that an installment facility of up to 72 months will be provided without seeking a guarantee for the portion of the debts up to 10 million TL.
Procedures and Principles to be Determined by Mayors and Governors
Considering the regulations introduced by the General Communiqué on Collection Series: B No: 20 dated 16.06.2026, it has been made possible for the mayor in municipalities and the governor in special provincial administrations to decide on the following administrative matters:
- Determining which receivables tracked under Law No. 6183 will fall into the scope of deferment in terms of type and maturity.
- Determining the deferment interest rate as 29%.* Setting the boundaries for the application and first installment payment periods (for example; applications must be made by 31/08/2026 and the first installment payment must start in September 2026 and be paid every month).* Preparing printed forms for applications and clarifying the channels (written and/or electronic environment) where applications will be accepted.
- Determining the number of installments to be applied for public receivables to be deferred.
- Determining the authority that will approve the deferment requests and, if a delegation of authority is to be made, the relevant authority to whom this power will be delegated.
- Establishing the rules on under which conditions the deferment will be violated if the installments are not paid on time, or in which cases the payments will continue without being considered a violation.
- Determining any other matters related to the deferment, if any.
