Tax debt refers to the legally imposed fees collected from individuals or organizations to fund public services in a country. Taxes are defined in the constitution and calculated in proportion to each citizen’s ability to pay. Tax debt arises when declared incomes are reported and the amounts owed are not paid by the specified dates. Administrative fines, court fees, traffic fines and other obligations that are recorded at the tax office are also considered tax debts.
How to Check Tax Debt via e-Government (e-Devlet)?
Checking tax debt through the e-Government portal is a straightforward process that takes only a few minutes. The first requirement is that the person wishing to check their tax debt must have an e-Government account. Citizens without an e-Government password can obtain one quickly at the nearest PTT branch and use it to access their account.
Steps to check tax debt on the e-Government portal:
- Log in to your e-Government account using the password you received.
- Within e-Government, open the section established for the Revenue Administration (Gelir İdaresi Başkanlığı) at the tax debt inquiry page.
- If your account is newly created, you may be asked to complete identity verification.
- If you have already completed identity verification, your tax debt information will appear immediately.
- If identity verification is required, follow the on-screen instructions and provide the requested details to verify your account in a few minutes.
- Once your account is verified, the system will display whether you have any outstanding tax debt.
How to Check Tax Debt via the Revenue Administration (GİB)?
You can also check tax debt directly through the Revenue Administration (GİB). This inquiry also takes only a few minutes and quickly shows whether you have any outstanding tax obligations. To check via the Revenue Administration, follow these steps:
- Visit the Revenue Administration’s dedicated tax debt inquiry page.
- On the page that appears, enter the requested personal information.
- Typically you will be asked for your national ID number, date of birth, the first and second letters of your mother’s maiden name, and the national ID number of any family member.
- After entering the correct information, the system will display whether you have tax debt and, if so, the amount owed.
How to Check Tax Debt by SMS?
You can also query your tax debt via SMS. This method is quick and easy. Send a message to the designated number with the format: BORC [space] T.C. ID NUMBER [space] FIRST 2 LETTERS OF MOTHER’S MAIDEN NAME, then send it to 1189. With this simple SMS format, you can receive tax debt information on your phone.
Which Types of Tax Debts Can Be Checked via GİB and e-Government?
When you run a query, you can view your total tax debt and a breakdown showing how much is owed for each specific type of obligation. Some of the tax debt categories that may appear in inquiries via the Revenue Administration and the e-Government portal include:
- Withholdings made on your behalf (Stopaj)
- Rent payments made on your behalf
- Address change notifications
- Electronic lien checks on vehicles (e-haciz Vehicle)
- Electronic lien checks on bank accounts (e-haciz Bank)
- Traffic fines payable by declaration
- Request for “No Debt” certificate
- Mobile phone tax payments
- Penalty reduction requests (VUK 376 petition entry)
- Petition inquiries
- E-document verification
- E-notification application procedures
- E-notification viewing
- E-tax plate verification
- E-attendance slip viewing
What Is Tax Debt Restructuring?
Individuals and companies can apply for tax debt restructuring when they face financial hardship. By applying to the Tax Office, debts can be restructured into installment plans or other alternative payment schedules. Restructuring allows individuals or companies to avoid immediate lump-sum payments during difficult periods and to repay the debt under more manageable terms.
How Is Tax Debt Restructuring Done?
Restructuring tax debt can be completed either online or at the local Tax Office. If you are unsure which tax office handles your file, visit the Revenue Administration website and use the Debt Inquiry and Payment section. By entering your national ID number and the other requested details, you can view the tax office to which you are registered. Then visit that tax office to complete the restructuring procedures.
Online restructuring steps generally include:
- Access the Revenue Administration’s official website.
- Log in to the Internet Tax Office with your identity information and complete the application form.
- On the screen showing your debt, enter contact details such as email, phone and address, select the debt items to restructure, and choose the number of installments.
- Select the tax office and province responsible for your debt, then confirm the restructuring request.
- Read any required statements and give your consent. Once confirmed, the restructuring is finalized.
How Do Companies Check Their Tax Debt?
Companies cannot always use the same e-Government or GİB personal inquiry methods because those systems often require personal identity credentials. Company representatives or the responsible person should visit the Revenue Administration in person with their national ID to obtain company-specific tax debt information. Revenue Administration staff will provide the necessary guidance and show whether the company has outstanding tax obligations and the amounts owed.
How Can Companies Pay Their Tax Debts?
Companies can pay tax debts both online and in person. First, businesses must submit required tax returns by the specified deadlines. These returns are prepared in accordance with the company’s accounting records, typically by a financial advisor or certified accountant, and submitted to the tax office.
After the return is processed, the tax office issues an assessment notice (tahakkuk fişi). Payments are then made according to that assessment. Using the assessment notice, companies can pay through bank branches, internet banking, tax office counters, or the Internet Tax Office.
What Are the Penalties for Not Paying Tax Debt?
Individuals or entities that fail to pay tax debt may be considered to have committed the offense of tax loss (vergi ziyaı) under the law and are subject to penalties specified in relevant statutes. Those found responsible for tax loss must pay a penalty equal to the amount of tax lost. According to Article 359 of the law, when actions cause tax loss, the penalty may be applied at three times the amount, with co-participants receiving a onefold penalty. If returns are submitted after the legal deadline, the penalty assessed under this article is 50 percent. However, if a tax audit has already begun or the case has been referred to the valuation commission, this reduced rate may not apply.