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

Article 39

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

Public receivables for which no place of payment is indicated in their special laws shall be paid to the collection office of the place where the debtor's residence is located.

Whether or not a place of payment is indicated in their special laws, payment may also be made to other collection offices, provided that the debtor's account at the creditor collection office is stated. Payments to be made pursuant to this paragraph may not be made to collectors.

Form of payment, receipt:

Original Turkish text

MADDE 39

Hususi kanunlarında ödeme yeri gösterilmemiş amme alacakları, borçlunun ikametgahının bulunduğu yer tahsil dairesine ödenir.

Hususi kanunlarında ödeme yeri gösterilmiş olsun olmasın borçlunun alacaklı tahsil dairesindeki hesabı bildirmek şartiyle diğer tahsil dairelerine de ödeme yapılabilir. Bu fıkra gereğince yapılacak ödemeler tahsildarlara yapılamaz.

Ödeme şekli, makbuz:

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.