Tax Debts Exceeding TRY 5 Million Will Be Publicly Disclosed in December

Tax Procedure Law General Communiqué No. 597, published in the Official Gazette dated November 10, 2026, and numbered 33426, establishes the thresholds, dates, and implementation procedures for the public disclosure of taxpayers with outstanding tax debts and finalized tax penalties in 2026.

Under the regulation issued by the Ministry of Treasury and Finance, information on taxpayers with outstanding tax debts of TRY 5 million or more, or finalized tax assessments and penalties amounting to the same threshold, will be publicly disclosed on the specified dates, with each tax office assessed separately.

Under the new regulation, the following taxpayers may be included in the publicly disclosed lists, based on a separate assessment for each tax office:

• Taxpayers with overdue and unpaid tax and penalty liabilities amounting to TRY 5,000,000 or more.
• Taxpayers with finalized tax assessments and penalties amounting to TRY 5,000,000 or more.

The Communiqué establishes two separate reference periods.

Overdue Taxes and Penalties

Taxes and penalties that had become due as of December 31, 2025, but remained unpaid as of November 20, 2026, and are subject to disclosure under the relevant legislation, will be taken into consideration.

Disclosure Schedule

• December 1–15, 2026: Information will be publicly disclosed on the announcement boards at tax offices.
• December 16–30, 2026: Information will be published on the official website of the Turkish Revenue Administration.

Finalized Tax Assessments and Penalties

Tax assessments finalized between June 1, 2025, and May 31, 2026, will be taken into consideration for public disclosure.

Before the disclosures scheduled for December, it is particularly important for businesses with substantial outstanding tax liabilities or finalized tax penalties to review their tax records.

In this regard, taxpayers should:

• Check their outstanding tax liabilities through the Interactive Tax Office / Digital Tax Office.
• Review their outstanding tax balances separately for each tax office.
• Verify the current status of their restructured tax liabilities.
• Ensure that payments, offset transactions, and corrections have been accurately reflected in the relevant tax office records.
• Review finalized tax assessments and the payment status of the related liabilities.

You can access further details on this matter in the "Tax Procedure Law General Communiqué No. 597" published in the Official Gazette. (In Turkish)