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

Article 52

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

Amended: 31/1/1984, Law No. 2975, Art. 8

The period of application of the late payment surcharge is the period until the day on which, in the case of deferral of the public receivable, the deferral is granted, in the case of bankruptcy, the bankruptcy is opened, and in the case of insolvency, this situation is established.

The late payment surcharge need not be notified to the debtor in advance.

Payment of the principal shall not prevent the pursuit and collection of the late payment surcharge.

Late payment surcharge in villages:

Original Turkish text

MADDE 52

(Değişik: 31/1/1984 - 2975/8 md.)

Gecikme zammının tatbik müddeti, amme alacağının tecilinde tecilin yapıldığı, iflas halinde iflasın açıldığı, aciz halinde bu durumun sabit olduğu güne kadar olan müddettir.

Gecikme zammının önceden borçluya bildirilmesi gerekmez.

Aslın ödenmiş olması gecikme zammının takip ve tahsiline mani değildir.

Köylerde gecikme zammı:

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.