The provisions of this Law shall apply to principal public receivables of the State, the special provincial administrations and the municipalities, such as taxes, duties, fees, costs of proceedings relating to criminal investigation and prosecution, tax penalties and fines; to accessory public receivables such as late payment surcharges and interest; to other receivables of the same administrations arising from the performance of public services, other than those arising from contract, tort and unjust enrichment; and to the costs of pursuing them.
The provisions of the Turkish Criminal Code concerning the manner of collection of fines and their conversion into imprisonment are reserved.
Receivables whose collection is referred to the Law on the Collection of Public Revenues (Tahsili Emval Kanunu):
Original Turkish text
MADDE 1
Devlete, vilayet hususi idarelerine ve belediyelere ait vergi, resim, harç, ceza tahkik ve takiplerine ait muhakeme masrafı, vergi cezası, para cezası gibi asli, gecikme zammı, faiz gibi fer'i amme alacakları ve aynı idarelerin akitten, haksız fiil ve haksız iktisaptan doğanlar dışında kalan ve amme hizmetleri tatbikatından mütevellit olan diğer alacakları ile; bunların takip masrafları hakkında bu kanun hükümleri tatbik olunur.
Türk Ceza Kanununun para cezalarının tahsil şekli ve hapse tahvili hakkındaki hükümleri mahfuzdur.
Tahsili, Tahsili Emval Kanununa atfedilen alacaklar: