Deferment and Installment Authorization Transfer Limits have been rearranged
Within the scope of Article 48 of the Law No. 6183 on the Procedure for Collection of Public Receivables No. 6183, the powers granted to the Revenue Administration in terms of the amount in the evaluation of the requests of the debtors requesting postponement and installment within the scope of Article 48 were determined in the Circular No. 2020/01 Serial No. dated 24.12.2020.
Section (A) of the Internal Circular on Collection Serial No. 2020/1, which regulates the postponement powers regarding Article 48 of the Law No. 6183, has been repealed, and the said powers have been rearranged as follows with the Circular No. 2023/5.
1. Deferment and installment authorization granted to the Tax Office Heads, Treasurers and Tax Office Managers within the scope of Article 48 of the Law No. 6183;
a. TL 5.000.000 for Large Taxpayers, Ankara, Istanbul and Izmir Tax Offices,
b. 3.000.000 TL for other Tax Office Directorates,
c. 2.000.000 TL for the State Treasurers’ Offices,
ç.600.000 TL for independent tax offices,
d. 150.000 TL for affiliated tax offices.
The amount of deferral authorization determined for independent tax offices will be applied as 1.500.000 TL for tax offices affiliated to the tax office presidencies specified in subparagraph (a) and 1.200.000 TL for tax offices affiliated to the tax office presidencies specified in subparagraph (b).
The Heads of Tax Offices, Defterdar and Tax Office Managers may delegate some of their deferral powers under Article 48 of the Law No. 6183 to their subordinates, provided that the limits are clearly stated.
2. Postponement requests exceeding the determined amounts will be transferred to the Presidency, taking into account the issues in the relevant internal circulars.
Deferral requests that have not been finalized as of the date of this internal circular will be evaluated by the competent authorities within the limits specified in this internal circular.
The relevant Revenue Administration Internal Circular on Collection No. 2023/5 can be found here.
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