Public Receivables

The collection of taxes and other public receivables is regulated by Law No. 6183 on the Procedure for the Collection of Public Receivables. Payment orders, attachment and e-attachment, precautionary attachment and precautionary assessment, requests for security, deferral and instalments, the liability of legal representatives and limited company shareholders and actions for the annulment of dispositions are the disputes most frequently encountered in this area. Av. Doç. Dr. Serkan Ağar, author of the book Disputes Arising from Tax Collection and Their Resolution, advises on actions against acts at the collection stage, requests for stay of execution and negotiations with the administration. Technical defences such as limitation periods, defective service and rules on non-attachable assets can be decisive in these files, and each file is examined separately in these respects.