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Request to defer and pay tax debt in instalments

Sample petition for deferring tax debt and paying in instalments under article 48 of Law No. 6183; 2026 amounts.

Last checked: 22 October 202612 fields

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TECİL VE TAKSİTLENDİRME TALEP DİLEKÇESİ

Tax office Vergi Dairesi Müdürlüğüne

Borçlu: Debtor name
Vergi kimlik no: Tax ID number
Adres: Address
Telefon / e-posta: Phone / e-mail

Dairenize olan ve aşağıda belirtilen amme alacaklarını Reason for payment difficulty nedeniyle defaten ödediğim takdirde ağır bir mali duruma düşeceğimi beyan ederim.

Borç türü ve dönemi: Type and period of debt
Toplam tutar: Total amount (TRY) TL

6183 sayılı Kanun'un 48. maddesi uyarınca yukarıdaki borcumun Requested number of instalments / period taksit hâlinde ödenmek üzere tecil edilmesini talep ediyorum. Teminat gerekmesi hâlinde Proposed guarantee (if any) teminat olarak gösterilebilecektir.

Gereğini arz ederim.

Tarih: Date
Borçlu / kanuni temsilci: Debtor or legal representative
İmza:

About this document

When is it used?

If paying overdue tax debt at once would put you in serious financial difficulty, you can ask for the debt to be deferred and paid in instalments. Apply to the tax office by petition or through the Digital Tax Office.

2026 rules

  • Maximum deferral period 72 months (from 13.06.2026; previously 36 months).
  • No guarantee is required for debts up to TRY 10,000,000; a guarantee is required for the excess.
  • Deferral interest applies to the deferred debt.
  • Depending on the amount, financial statements and further information may be requested to document payment difficulty.

Points to watch

  • Missing an instalment may cancel the deferral, and the debt may be pursued with late payment surcharges.
  • Deferral is different from restructuring (amnesty) laws; the debt and surcharges are not cancelled.
  • See an instalment plan: Deferral and instalments · Late payment surcharge

Legal basis

Law No. 6183 on the Collection of Public Receivables art. 48; Presidential Decision No. 11414 (Official Gazette 13.06.2026); General Communiqué on Deferral and Instalments of Public Receivables.

This is a general template; adapt it to your situation. Deadlines, amounts and conditions can change; consult your accountant or lawyer for important matters.