The possibility of installments for the additional tax within the scope of Law No. 6183 has been introduced.
In the Circular No. 2023/2 on Collections, published by the Revenue Administration on 31.05.2023, an installment option was introduced for the “Additional Corporate Tax” established by the 27th paragraph of Article 10 of Law No. 7440 on the Restructuring of Certain Receivables and Amending Certain Laws, under Article 48 of Law No. 6183.
According to the mentioned article, if paying the debt on its due date or the implementation of a seizure or the conversion of seized goods into money would cause significant hardship for the public debtor, the public receivable can be deferred for up to 36 months, provided that the debtor requests it in writing and provides collateral, and the debt is subject to interest.
Based on this provision, an option for deferral and installment payment of the Additional Corporate Tax, which was originally payable in two installments, has been introduced, with the deferral period not exceeding 12 months.
You can access the relevant Circular published by the Revenue Administration here.
Sincerely,
BİLGENER
