Official Gazette dated 10 November · one publication
The lower limit for tax debtor disclosures in 2026 has been set at 5 million TRY
General Communique on Tax Procedure Law (Sequence No: 597)
Laws concerned: Tax Procedure Law No. 213 · Law No. 3568 on Certified Public Accountancy and Sworn-in Certified Public Accountancy
The procedures and principles regarding the public disclosure of tax debtors in 2026 have been established through a communique published by the Ministry of Treasury and Finance. Taxpayers with overdue tax debts or finalized tax assessments and penalties of 5,000,000 TRY and above at each tax office will be included in the scope of the announcements.
According to the disclosure schedule, announcements will be physically posted at tax offices between 1 December 2026 and 15 December 2026, and published on the website of the Revenue Administration between 16 December 2026 and 30 December 2026. The process will take into account receivables that matured as of 31 December 2025 and remained unpaid as of 20 November 2026, as well as assessments finalized between 1 June 2025 and 31 May 2026.
Certain public receivables and municipal debts whose restructuring is ongoing under various laws have been excluded from the scope of disclosure. The units to which provincial directorates of treasury and finance will submit the lists have been clarified, and a specific remark will be included in the lists for receivables lacking collection capability.
Effective date
10 November 2026
MADDE 4- (1) Bu Tebliğ yayımı tarihinde yürürlüğe girer.
Who is affected
All taxpayers with tax debts or finalized penalties of 5 million TRY and above, and tax offices.
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This bulletin is for information purposes only and does not constitute legal advice. The official text prevails.
