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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.

Dernière vérification: 28 octobre 202612 champs

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TECİL VE TAKSİTLENDİRME TALEP DİLEKÇESİ

Centre des impôts Vergi Dairesi Müdürlüğüne

Borçlu: Nom du débiteur
Vergi kimlik no: Numéro d'identification fiscale
Adres: Adresse
Telefon / e-posta: Téléphone / e-mail

Dairenize olan ve aşağıda belirtilen amme alacaklarını Motif des difficultés de paiement nedeniyle defaten ödediğim takdirde ağır bir mali duruma düşeceğimi beyan ederim.

Borç türü ve dönemi: Nature et période de la dette
Toplam tutar: Montant total (TRY) TL

6183 sayılı Kanun'un 48. maddesi uyarınca yukarıdaki borcumun Nombre d'échéances / durée demandés taksit hâlinde ödenmek üzere tecil edilmesini talep ediyorum. Teminat gerekmesi hâlinde Garantie proposée (le cas échéant) teminat olarak gösterilebilecektir.

Gereğini arz ederim.

Tarih: Date
Borçlu / kanuni temsilci: Débiteur ou représentant légal
İmza:

À propos de ce 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 10 000 000 TL; 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.

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