Request to defer and pay tax debt in instalments

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TECİL VE TAKSİTLENDİRME TALEP DİLEKÇESİ

税務署 Vergi Dairesi Müdürlüğüne

Borçlu: 債務者の氏名
Vergi kimlik no: 納税者番号
Adres: 住所
Telefon / e-posta: 電話 / メール

Dairenize olan ve aşağıda belirtilen amme alacaklarını 支払困難の理由 nedeniyle defaten ödediğim takdirde ağır bir mali duruma düşeceğimi beyan ederim.

Borç türü ve dönemi: 債務の種類と期間
Toplam tutar: 総額（TRY） TL

6183 sayılı Kanun'un 48. maddesi uyarınca yukarıdaki borcumun 分割回数 / 希望期間 taksit hâlinde ödenmek üzere tecil edilmesini talep ediyorum. Teminat gerekmesi hâlinde 提供する担保（ある場合） teminat olarak gösterilebilecektir.

Gereğini arz ederim.

Tarih: 日付
Borçlu / kanuni temsilci: 債務者または法定代理人
İmza:

この書類について

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.

一般的なテンプレートです。状況に合わせて修正してください。期限・金額・条件は変わることがあります。重要な案件は会計士または弁護士にご相談ください。

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