Turkish Law in EnglishTÜRKİYE
Law No. 6183 on the Procedure for the Collection of Public Receivables

Article 10

Part One: General Principles › Chapter One: Scope of the Law, terms, officers charged and competent persons

The following shall be accepted as security:

1. Cash,

2. Amended: 1/7/2022, Law No. 7417, Art. 24 Letters of guarantee without time limit and unconditional issued by banks, and surety bonds without time limit and unconditional issued by insurance companies,

3. Amended: 17/9/2004, Law No. 5234, Art. 7 Government domestic borrowing securities issued by the Undersecretariat of the Treasury, or documents issued in lieu of such securities (where they have been issued with interest included in the nominal value, the sale values corresponding to the principal shall be taken as the basis in these transactions),

4. National shares and bonds to be designated by the Government ("These shares and bonds shall be valued at 15% below the stock exchange quotations closest to the date of acceptance of the security."),

5. Amended: 13/6/1963, Law No. 251, Art. 1 Movable and immovable property offered by the persons concerned or by third parties on their behalf and attached by the creditor public administration on the basis of an attachment record.

If the security subsequently loses its value wholly or partly, or if the amount of the debt increases, the security shall be required to be supplemented or replaced by other security.

The debtor may exchange the security he has given, wholly or partly, for other security of the same value.

Personal suretyship:

Original Turkish text

MADDE 10

Teminat olarak şunlar kabul edilir:

1. Para,

2. (Değişik: 1/7/2022-7417/24 md.) Bankalar tarafından verilen süresiz ve şartsız teminat mektupları ile sigorta şirketleri tarafından verilen süresiz ve şartsız kefalet senetleri,

3. (Değişik: 17/9/2004 – 5234/7 md.) Hazine Müsteşarlığınca ihraç edilen Devlet iç borçlanma senetleri veya bu senetler yerine düzenlenen belgeler (Nominal bedele faiz dahil edilerek ihraç edilmiş ise bu işlemlerde anaparaya tekabül eden satış değerleri esas alınır.),

4. Hükümetçe belli edilecek Milli esham ve tahvilat "Bu esham ve tahvilat, teminatın kabul edilmesine en yakın borsa cetvelleri üzerinden % 15 noksaniyle değerlendirilir.",

5. (Değişik: 13/6/1963 - 251/1 md.) İlgililer veya ilgililer lehine üçüncü şahıslar tarafından gösterilen ve alacaklı amme idaresince haciz varakasına müsteniden haczedilen menkul ve gayrimenkul mallar.

Teminat sonradan tamamen veya kısmen değerini kaybeder veya borç miktarı artarsa, teminatın tamamlanması veya yerine başka teminat gösterilmesi istenir.

Borçlu verdiği teminatı kısmen veya tamamen aynı değerde başkalariyle değiştirebilir.

Şahsi kefalet:

Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.