globaltaxnews.ey.comSign up for tax alert emailsPrintDownload

17 December 2019

Turkey amends protocol with Turkish banks on collection of taxes, duties and penalties related to banking system

According to the authority granted to the Turkish Ministry of Treasury and Finance under Article 41 of the Law on Collection Procedure of Assets No.6183, the following measures are amended to be effective as of 1 January 2020:

  • Prosecution and collection of taxes, duties, penalties and other receivables by tax offices will continue to be done through the cashier’s desks of tax offices. Additionally, the following institutions will continue to be authorized to process these payments:
    • T.C. Ziraat Bankasi A.S.
    • Türkiye Halk Bankasi A.S.
    • Türkiye Vakiflar Bankasi T.A.O.
    • Ziraat Katilim Bankasi A.S.
    • Vakif Katilim Bankasi A.S.
    • Türkiye Emlak Katilim Bankasi A.S.
    • Posta ve Telgraf Teskilati A.S. (PTT)

Institutions other than those mentioned above will no longer be able to process such payments in cash, on account, in check, via debit card, via wire transfer or via EFT.

  • However, receivables due to the income tax (from movable/immovable property, wages or from other income), motor vehicle tax, traffic administrative fines, Road Transport Code administrative fines, toll road fines, other administrative fines, fiscal restructuring laws (e.g., 6736, 7020, 7143, …), debts divided into installments under Law No.6183, title deed fees, utilization permit fees for phones brought with the passenger, student loan debts, contribution loan debts, passport fees and valuable paper fees, driver’s license fees and valuable paper fees, T.C. (Republic of Turkey) identity card fees, departure fees, adequate pay incomes, inheritance and transfer tax debts are deemed appropriate to be paid via credit card. Amounts due to these taxes, duties and penalties will continue to be collected by the following banks via credit card payments:
    • T.C. Ziraat Bankasi A.S.
    • Türkiye Halk Bankasi A.S.
    • Türkiye Vakiflar Bankasi T.A.O.
    • Türk Ekonomi Bankasi A.S.
    • Akbank T.A.S.
    • Sekerbank T.A.S.
    • Türkiye Garanti Bankasi A.S.
    • Türkiye Is Bankasi A.S.
    • Yapi ve Kredi Bankasi A.S.
    • ING Bank A.S.
    • QNB Finansbank A.S.
    • HSBC Bank A.S.
    • Alternatifbank A.S.
    • Denizbank A.S.
    • Aktif Yatirim Bankasi A.S.
    • Odea Bank A.S.
    • Albaraka Türk Katilim Bankasi A.S.
    • Kuveyt Türk Katilim Bankasi A.S.
    • Türkiye Finans Katilim Bankasi A.S.

For additional information with respect to this Alert, please contact the following:

Kuzey Yeminli Mali Müsavirlik ve Bagimsiz Denetim A.S., Istanbul

ATTACHMENT

Document ID: 2019-6597

 
 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 2025, Ernst & Young LLP.

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

Any U.S. tax advice contained herein was not intended or written to be used, and cannot be used, by the recipient for the purpose of avoiding penalties that may be imposed under the Internal Revenue Code or applicable state or local tax law provisions.

 

"EY" refers to the global organisation, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

 

Privacy  |  Cookies  |  BCR  |  Legal  |  Global Code of Conduct Opt out of all email from EY Global Limited.

 


Cookie Settings

This site uses cookies to provide you with a personalized browsing experience and allows us to understand more about you. More information on the cookies we use can be found here. By clicking 'Yes, I accept' you agree and consent to our use of cookies. More information on what these cookies are and how we use them, including how you can manage them, is outlined in our Privacy Notice. Please note that your decision to decline the use of cookies is limited to this site only, and not in relation to other EY sites or ey.com. Please refer to the privacy notice/policy on these sites for more information.


Yes, I accept         Find out more