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

Article 33

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

Liquidators or those conducting the liquidation are obliged to notify the relevant collection offices of the commencement of the liquidation within three days.

Liquidators or those conducting the liquidation may not distribute the proceeds obtained as a result of the liquidation, or dispose of them in any manner whatsoever, before paying or setting aside for payment all kinds of receivables of public administrations. Otherwise, the liquidators or those conducting the liquidation shall be personally and jointly and severally liable for the public receivables that have accrued and that will accrue. This liability may not exceed the amount of money represented by the dispositions made.

Their right of recourse, for the debts they have paid, against those to whom distributions were made before the public receivable was paid is reserved.

Request for dissolution of the partnership:

Original Turkish text

MADDE 33

Tasfiye memurları veya tasfiyeyi yürütenler, tasfiyenin başladığını üç gün içinde ilgili tahsil dairelerine bildirmek mecburiyetindedirler.

Tasfiye memurları veya tasfiyeyi yürütenler, amme idarelerinin her türlü alacaklarını ödemeden veya ödemek üzere ayırmadan önce tasfiye sonucunda elde edileni dağıtamazlar veya bunlar üzerinde her hangi bir şekilde tasarrufta bulunamazlar. Aksi halde tahakkuk etmiş ve edecek amme alacaklarından tasfiye memurları veya tasfiyeyi yürütenler şahsan ve müteselsilen mesul olurlar. Bu mesuliyet yapılan tasarrufların ifade ettiği para miktarını geçemez.

Bunların ödedikleri borçlar için amme alacağı ödenmeden kendilerine dağıtım yapılmış olanlara rücu hakları mahfuzdur.

Ortaklığın feshini isteme:

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.