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

Article 37

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

Public receivables shall be paid at the times specified in their special laws.

Public receivables for which no time of payment has been determined in their special laws shall be paid within one month from the notification to be made in accordance with the procedure to be specified by the Ministry of Finance.

The last day of this payment period is the due date of the public receivable.

The public debtor may, if he or she so wishes, pay his or her debt before the specified times.

Failure to pay instalments on time:

Original Turkish text

MADDE 37

Amme alacakları hususi kanunlarında belli edilen zamanlarda ödenir.

Hususi kanunlarında ödeme zamanı tesbit edilmemiş amme alacakları Maliye Vekaletince belirtilecek usule göre yapılacak tebliğden itibaren bir ay içinde ödenir.

Bu ödeme müddetinin son günü amme alacağının vadesi günüdür.

Amme borçlusu isterse borcunu belli zamanlardan önce ödiyebilir.

Taksitlerin zamanında ödenmemesi:

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.