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December 17, 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



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