The Tax Procedure Law General Communiqué prepared by the Revenue Administration (GİB) of the Ministry of Treasury and Finance came into force after being published in the Official Gazette.
With the communiqué, the procedures and principles regarding the disclosure of finalized taxes and penalties and overdue but unpaid taxes and penalties were determined.
Accordingly, taxpayers who owe 5 million lira or more to each tax office or who have finalized taxes and penalties of this amount or more are included in the scope of the statement.
In this context, the lists of the taxpayers in question will be announced in December.
The lists will be published in tax offices across Türkiye between 1-15 December and on the Revenue Administration’s website between 16-30 December.
The statement will be made in two lists.
In the lists of debtors, taxes and penalties that are due as of December 31, 2025 but have not been paid as of November 20, 2026 will be taken into account.
In the other list, there will be taxpayers whose tax and penalty assessments were finalized between June 1, 2025 and May 31, 2026, regardless of whether they are in debt or not, for whom taxes and penalties are calculated according to the decisions of the tax inspection or assessment commission.
