TAXPAYERS WITH TAX DEBTS OR FINALIZED TAXES/PENALTIES OF TRY 5 MILLION OR MORE WILL BE PUBLICLY DISCLOSED
Tax Procedure Law General Communiqué Serial No. 597, published in the Turkish Official Gazette dated 10 November 2026 and numbered 33426, sets the threshold, relevant periods and disclosure timetable for overdue tax debts and finalized taxes and penalties to be publicly disclosed in 2026. The Communiqué is implemented under Article 5 of the Tax Procedure Law and General Communiqué Serial No. 293.
Disclosure Threshold Set at TRY 5 Million
The disclosure will cover taxpayers that, at each individual tax office, have outstanding debts of TRY 5,000,000 or more or finalized taxes and penalties of at least TRY 5,000,000. The threshold is assessed separately for each tax office; debts registered with different tax offices are not aggregated. Amounts exactly equal to TRY 5,000,000 are also within scope.
Which Debts and Assessments Will Be Taken into Account?
For overdue debts, taxes and penalties falling within the types specified in Communiqué No. 293 that were due as of 31 December 2025 and remain unpaid as of 20 November 2026 will be taken into account. For finalized assessments, supplementary, ex officio or administrative assessments finalized between 1 June 2025 and 31 May 2026 will be considered.
Disclosures Will Be Made in December 2026
Taxpayer information will first be posted at tax offices throughout Türkiye from 1 to 15 December 2026, and will subsequently be published on the Revenue Administration’s website from 16 to 30 December 2026. The start and end dates are included in the publication periods.
Certain Ongoing Restructured Receivables Are Excluded
Receivables for which restructuring remains in effect under Laws No. 6736, 7020, 7143, 7256, 7326 and 7440 will not be included in the public disclosure. The Communiqué also contains specific exclusions for certain receivables of municipalities, affiliated entities and municipality-controlled companies that became due on or before 31 December 2004.
Receivables Without Collection Capacity Will Be Identified
Where a receivable within the disclosure scope is considered uncollectible or understood to be uncollectible under Law No. 6183, it will not be removed from the list. Instead, the disclosure column will state that “the receivable has no collection capacity.”
Points to Consider in Practice
Taxpayers should review their debt position before the 20 November 2026 cut-off date on a tax-office-by-tax-office basis, verify that payments and offsets have been correctly reflected in tax office records, and confirm the status of any ongoing restructurings. Companies whose balances are close to the disclosure threshold should consider separately reconciling their tax office records.
General Communiqué Serial No. 597 entered into force on 10 November 2026. Taxpayers that may fall within the disclosure scope should review their debt and assessment records before the public lists are prepared.
