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

Article 54

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

A public receivable not paid within the payment period shall be collected compulsorily by the collection office. Compulsory collection shall be carried out by applying any of the following forms:

1. Where the public debtor has provided security to the collection office, conversion of the security into money or pursuit of the surety,

2. Attachment and conversion into money of assets of the public debtor sufficient to cover the debt,

3. Where the necessary conditions exist, requesting the bankruptcy of the debtor.

Payment order: (1)

Original Turkish text

MADDE 54

Ödeme müddeti içinde ödenmiyen amme alacağı tahsil dairesince cebren tahsil olunur. Cebren tahsil aşağıdaki şekillerden herhangi birinin tatbikı suretiyle yapılır:

1. Amme borçlusu tahsil dairesine teminat göstermişse, teminatın paraya çevrilmesi yahut kefilin takibi,

2. Amme borçlusunun borcuna yetecek miktardaki mallarının haczedilerek paraya çevrilmesi,

3. Gerekli şartlar bulunduğu takdirde borçlunun iflasının istenmesi.

Ödeme emri: (1)

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.