2021 Online Tax Debt Restructuring and Installment Plans

In 2021, citizens who want to manage their tax debts online can quickly complete transactions through the Revenue Administration’s official website. To benefit from the ongoing restructuring in 2021, taxpayers can log in to the Revenue Administration web portal and arrange installment plans for all their debts.

Applications made in person can be submitted at any tax office. Below is information for citizens who follow government steps and developments on debt restructuring about how to query and pay tax debts online in 2021.

Tax Debt Restructuring: Process and Scope

Tax debt restructuring provides relief by allowing debtors to repay obligations under terms set by the state, making payments more manageable.

Debts covered and not covered by the restructuring:

  • Debts to the Ministry of Treasury and Finance, Social Security Institution, customs directorates, municipalities, special administrations, and YİKOBs,
  • Tax restructuring covers income tax, corporate tax, value added tax, special consumption tax, motor vehicle tax, customs duties, property tax, environmental cleaning taxes, as well as fines and late interest related to these,
  • Student loan debts and public rental receivables,
  • Debts of farmers to Agricultural Credit Cooperatives and loans used by forest villagers,
  • Membership fee receivables from members of TOBB, TESK, the Bar Association Union, TÜRMOB, and exporters’ unions; KOSGEB loan receivables; loans from the Ministry of Industry budget to organized industrial zones and industrial site cooperatives,
  • Rental receivables and revenue shares arising from usufruct and leasing transactions of special administrations, municipalities and their majority-owned companies; rental receivables of the General Directorate of Foundations and mazbut foundations; receivables of development agencies from special administrations, municipalities and chambers of industry; receivables of the Turkish Standards Institute arising from services rendered (debts postponed due to force majeure are not included),
  • Debts incurred after 31 August 2020 are excluded. Disputed receivables are also excluded. Judicial fines, administrative fines imposed by regulatory and supervisory boards, fines issued under the Public Health Law within the scope of COVID-19 measures, and fines for tobacco use in prohibited places are not covered by the law.

Under the tax debt restructuring, outstanding amounts can be split into installments ranging from 6 to 18 months, easing repayment for taxpayers. The principal is divided into installments, and an important benefit of the restructuring is the removal of interest on past-period debts. Taxpayers can check their debts online and use the restructuring option to pay, making it easier to clear obligations.

How to Apply for Tax Debt Restructuring

To apply for restructuring, taxpayers should first perform a debt inquiry. After checking whether they have tax debts and learning the details, taxpayers can begin the restructuring application. Once the inquiry reveals which tax office and how much is owed, applicants can submit a request to the relevant tax office.

Applications within the designated restructuring period may be submitted in person at the tax office with a petition or by mail. Online applications require entering all necessary identity details, including the Turkish ID number. After providing and verifying correct information, the restructuring application can be completed quickly and easily.

E-Government (e-Devlet) Tax Debt Restructuring

Restructured tax debt inquiries and payment transactions can be handled online via the e-Government system. To use this service, users must authenticate themselves. Accepted authentication methods include:

  • Mobile or electronic signature,
  • Turkish ID card, and
  • e-Government password.

E-Government Tax Debt Inquiry Page

After logging into the e-Government system and accessing the Revenue Administration page, the tax debt inquiry option allows taxpayers to view and inquire about their debts. Those who want an official “no tax debt” document must visit their tax office to obtain the certificate.

How to Restructure Tax Debt Online

Online tax debt restructuring is a fast and straightforward process.

Steps to restructure tax debts online

  • First, access the Revenue Administration’s website.
  • On the Internet Tax Office login screen, enter the required identity information accurately and completely.
  • After logging in, the displayed page will show the taxpayer’s debt details.
  • Complete the application form displayed on that page.
  • Provide contact details requested for the debt: phone number, address, and email.
  • Select the debts you wish to restructure and choose the province where the relevant tax office is located.
  • To confirm the restructuring, click the button labeled “Yes.”
  • Read the related explanations and provide the necessary approvals to finalize the application.

Click to Restructure Your Debts

Querying Which Tax Office You Owe

Before restructuring, taxpayers should determine which tax office holds their debt. Those who wish to restructure can easily learn where their tax debts are registered via online inquiry or by phone. For online checks, visit the Revenue Administration’s official site and use the “debt inquiry and payment” section to see the amount owed and the responsible tax office.

To use the site, taxpayers will need to provide:

  • Turkish ID number,
  • Date of birth, and
  • Mother’s maiden name or similar identity information.

Debt Inquiry via the Revenue Administration

Phone inquiries are also possible using mobile applications. The GİB Mobile app can be installed on Android and compatible phones. Through the mobile app, taxpayers can quickly view debt information and the tax office in charge.

Where Tax Debt Payments Can Be Made

Tax payments can be completed through several channels. Payment options available to taxpayers include:

  • Mobile phone interactive tax office application,
  • The Revenue Administration’s official website, where payments can be made between 02:00 and 22:00 using agreed bank credit cards, bank cards, transfers from bank accounts, and foreign bank cards,
  • Authorized bank branches and PTT branches, and
  • Directly at tax offices.

Online Tax Payment

To pay taxes online, visit the Revenue Administration’s official site. Entering the correct website address in the browser helps avoid problems during the payment process.

Steps for online payments:

  • First, perform a tax debt inquiry via the official Revenue Administration website.
  • Enter the “Internet Tax Office” section located on the right side of the screen to access the debt inquiry.
  • From the debt information page, taxpayers can learn the amount due and complete payment using the online system with credit cards or other accepted payment methods.
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