The debtor must pay or declare assets within fifteen days of notification and may file a lawsuit within that period. If unpaid, enforced collection such as attachment follows.
Source: 6183 sayılı Amme Alacaklarının Tahsil Usulü Hakkında Kanun md. 55
Related terms
Late payment surchargeA surcharge applied for each month from the due date when a public receivable is not paid on time.Tax payment deferralDeferring or paying in instalments a public receivable that cannot be paid when due, at the taxpayer's request and on provision of security.Tax litigationAn annulment action brought by a taxpayer before the tax court against acts such as tax assessments, penalties or payment orders.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Advance tax rulingA written explanation issued by the tax administration upon a taxpayer's written request about its own tax position or matters it considers unclear.Arm's length principleThe principle that transactions between related persons should be carried out at the prices and on the terms that would apply between independent parties with no such relationship.
Last updated: November 8, 2026 · This definition is for general information only.